Carol Ann Duffys anthology Mean Time Essay Example for Free

Carol Ann Duffys anthology Mean Time Essay Carol Ann Duffys anthology Mean Time is littered with references to the past. With the title Mean Time in its self referring to time in an ambiguous ways, like Greenwhich mean time, or time associated with angry emotions. The most common interpretation being that the characters represented in many of Mean Times poems as in between two states, past and present. The characters are trapped, escaping, or reminiscing about past times retrospectively from a present time. Much of there past is what is now influencing there present situation or state of mind and Duffy accentuates this factor by being explicit and drawing attention to language that would draw a conclusion to that notion. The Captain of the 1964 Top of the Form Team is a 1960s quiz show between competing teams of school children who, representing their school and in school uniform, would answer general knowledge questions in front of an audience of school children. The individually competitive suggestion of the name of the show individual competition was emphasized in the education system of the 50s and 60s (it would not be unusual for a class to be sat in their rank order according to the last set of exams) and it precedes the change to a comprehensive system. This competitive tone, the sense of a hierarchy, is an important element in the poem. This poem questions the romantic view of the past forming a persona to there present as he characterises his children as his thick kids and his wife as stale. He ambiguously illustrates his past in that he want it back, The Captain. The captain is a symbol of his youth and past in that he wants it back but its so isolated and remote that he cant obtain it and only exists as memories in his mind. The comparison between the first six stanzass representing the past and the last stanza representing the present exhibits a barrier between the two. The constant music references mentioned within the poem to past artists and songs reflects the rich memories that are illustrated to the reader, by appealing to more senses, the eyes and hears. Duffys purpose for inclusion of these songs is not only that they are connected to the time period and create a richer spectacle but they clearly reveal the more desired time period of the character, showing him to feel nostalgia. We see the nostalgia form as he describes his family and current situation in the last stanza previously discussed. Carol Ann Duffys dramatic monologue The Suicide provides an intriguing insight into the forces of the past having an effect on a situation in the present. This poem establishes how the past and present are interconnectivly dependant on each other. This is explained as, without a past of experience and events that shape u as a person there can be no present effects. This notion is also reversed in that without a present the past would never be expressed fully either emotionally or physically with no results or effects seen from past causes. The poem title explicitly provides the reader with exactly what the context of the poem is. The reasons for this is possibly to engage the reader into how is Duffy going to describe the feelings of suicide appealing to our macabre sides of personality. It is commonly thought that language fails to describe many feelings especially that of suicide. The poem analyses the nature of suicidal impulse, by letting a would-be suicide talk to us in the moments before her death. It compares with The Captain of the 1964 Top of the Form Team (The captain), as it is also a dramatic monologue but fails in comparison similarities to that poem. It does refer to the past like The Captain does, however not as explicitly. In The Suicide the reference to the past is, Kisses on a collar. Lies. Blood. The above is a strong reference to a past event of what implicitly seems to be infidelity by the partner. This is followed by short sharp sentences of Lies and Blood. These single emphasised words almost tell a complete story; the history of a relationship, written in lies. Lies that lead to blood (perhaps the blood of the suicide). There is a sense that the whole story is told in these few words. But this whole event can not be ignoring the fact that it was all triggered by a past event that is now influencing if not directly causing the present situation of suicide. The Good Teachers is one of Duffys explicit references to the past but written in present tense which instantly makes the reader form the opinion of reminiscence and living in the past letting past events form the future. We believe to be a male because of the hints to passion for female teachers, as he reveals that you love Miss Pirie. It describes his memories of his life in school as a child but most significantly how he retrospectively looks back and regrets the tom foolery that took place then and how he wasted his time in school. This forms similar themes to End of innocence about regret of the past and wants to escape it. The short sentences in the last stanza can be symbolic of time and how it speedily passed by to leave him where he is now which we never quite find out. Again a barrier is formed between the past and the present by the line But theres the wall you climb. The wall denoting the barrier between past and present and shows how the two are separate. The context before the wall line is about the past, the context of the poem after the wall line is about the present. This structure reinforces the separation of the past and present. Also this show how the past forms a barrier that forms the future and weather or not you accomplish successfully by getting over or around the barrier will have an impact on your life to come. The Captain of the 1964 Top of the Form Team, The Suicide and The Good Teachers all portray the past, but in separate ways. In The Captain the past is seen as a rich rejoicing memory, with dignity and pride at the forefront of it where the past was contrasted to the future to reinforce how commendable the past was. The nostalgia was accentuated by the language and references to his current situation of him having a stale wife and thick kids. The suicide depicts the past consuming the character and a direct cause for her present situation. The language illustrates a dyer situation and forms the opinion that suicide is not chosen, it happens when pain exceeds resources for coping with pain. It fails to by the inadequacy of language and context fully describe the emotion and direct feeling of suicide caused from the past events. It only refers to four words to describe the past, kisses on a collar. This is a classic example of the notion that the past is represented as irretrievable and irreplaceable. Also that not being able to alter the mistakes made in life will undoubtedly form the situation of present and which is suicide in this case but also that those events will characterise you for the future. The Good Teachers forms a view of the past being one of regret and wanting to escape from it. This also, like The Captain and The Suicide, forms a barrier separating the past and present by language and contrasting stanzas.

Explosion In The British Petroleum Texas City Refinery Commerce Essay

Explosion In The British Petroleum Texas City Refinery Commerce Essay The explosion and fires incident in the British Petroleum Texas City refinery on 23 March, 2005 has been described and reviewed in this assignment. Investigation report revealed that the incident occurred during the startup of an isomerization (ISOM) process unit. It was reported that this incident resulted in huge impact on BP Company and its stakeholders. The impact of the incident has been critically commended with the support of several data. Fatalities and injuries on nearby trailers, onsite and offsite damage, post-incident emergency response, and economic losses were the major consequences of the explosion. Causes of the incident have been also examined in order to improve BP performance. Organizational and process safety inadequate was the major blame for the incident. Recommendations which may improve BP situation and help to avoid hazardous incident have been provided throughout the assignment. The improvement on process safety culture, organizational changes such as merger and acquisition, budget cutting and employees training at all levels, as well as the enforcement of more effective safety management systems have been suggested to improve BP performance. Lastly, a safe trailer placement policy has been proposed to avoid the risk of similar incident. British Petroleum Company and Texas City Refinery Background The British Petroleum (BP) refinery in Texas City, Texas is the third largest oil refinery plant in the U.S. On Wednesday, 23 March 2005 at 1:20p.m, an explosion and fires happened at the BP refinery in Texas City, Texas, 30 miles southeast of Houston. The BP refinery in Texas City has the great impact on the overall gasoline supply in the U.S. This oil refinery has the capability to produce about 10 million gallons of gasoline per day. This amount of production makes up about 2.5% of the gasoline sold in the U.S. Apart from producing gasoline, this BP refinery also produces diesel fuels, jet fuels, and chemical feed stocks. There are 29 oil refinery units and 4 chemical units cover its 1,200 acre plant. In BP refinery in Texas City, BP employs about 1,800 employees. While the explosion and fires occurred, about 800 contractor workers were onsite carrying turnaround activities. The site has had several alters in management at both the corporate and refinery stages from its commission ing to the date of the explosion incident (Kaszniak Holmstrom, 2008; U.S Chemical Safety and Hazard Investigation Board (CSB), 2005). Incident Description On 23 March, 2005, explosion and fires in BP Texas City refinery occurred during the startup of an isomerization (ISOM) process unit (Figure 1). On that morning, the raffinate splitter tower in the refinerys ISOM unit was restarted after it had been shut down for maintenance. During the startup of a section of the ISOM unit, flammable liquid hydrocarbons were pumped into a distillation tower for more than 3 hours without any liquid being removed by operations worker. This action was opposing to startup procedure instructions. The false signal provided by control instrumentation and critical alarms failed to alert the operator workers of the high level in the tower. As a result, unidentified by the operations worker, the distillation tower was overfilled and flammable liquid hydrocarbons overflowed into the overhead pipe at the top of the tower (Kaszniak Holmstrom, 2008; U.S CSB, 2005). As the overhead pipe filled with liquid hydrocarbons, the pressure at the bottom rose rapidly and resulted in the three emergency relief valves which used to protect the tower from high pressure opened for six minutes. A large quantity of liquid hydrocarbons then flowed from the discharge of safety relief valves to a blowdown drum with a vent stack open to the atmosphere. The blowdown drum and stack speedily overfilled with flammable liquid hydrocarbons, which resulted in geyser-like release out the 113-foot tall stacks (Figure 2) (Kaszniak Holmstrom, 2008; U.S CSB, 2005). According to CSB final report (2005), this blowdown system was a hazardous and outdated design. As the liquid hydrocarbons fell to the ground, some of the volatile liquid evaporated to form a flammable vapor cloud. The explosion and fires happened when the flammable vapor cloud was ignited most likely by an idling diesel truck positioned approximately 25 feet from the blowdown drum. The vapor cloud arrived at a wi de area which is evident by the burned area as shown in Figure 3 (U.S CSB, 2005). Figure 1. Raffinate section of isomerization ISOM process unit (U.S CSB, 2005) Figure 2. Raffinate splitter tower overfills and blowdown drum releases flammable liquid hydrocarbons to the atmosphere (U.S CSB, 2005) Figure 3. A post-explosion photo shows the burned area in and around the ISOM unit had the most severe fire damage while the red arrow points to the top of the blowdown stack (U.S CSB, 2005). Causes of Incident There are several key findings as the causes of this incident occurred in BP Texas City refinery after an investigation was conducted by BPs investigation team which coordinated with CSB, the U.S Environmental Protection Agency (EPA), Occupational Safety and Health Administration (OSHA), and the Texas Commission of Environmental Quality (TCEQ). The causes of the incidents are summarized as below, The BP board of Directors did not propose effective safety culture and major accident prevention programs. There were no member in charge of measuring and verifying the performance of BPs major accident hazard preventive programs (U.S CSB, 2005). Risk blindness (The Economists, 2006). For instance, BP did not take effective actions to halt the growing risk of a catastrophic event although several fatalities occurred in BP Texas City refinery prior to this incident (U.S CSB, 2005). BP was too much focused on the low personal injury rate at Texas City while the process safety management and safety culture had severe insufficiency (U.S CSB, 2005) Inadequate in BPs mechanical integrity program. This led to the failure of the process unit in BP Texas City refinery (U.S CSB, 2005). Overzealous cost-cutting strategies (Economist, 2006; Marketline, 2007a; U.S CSB, 2005). According to CSB final report (2005), BP Group executive managers had expenses cuts in the 6 years resulting in the Texas City disaster without measuring their impact on safety of the site (Economist, 2007; Process Engineering, 2007). The blowdown drum and the relief valve disposal piping were undersized and the relief valve system safety study was 13 years overdue (Process Engineering, 2007; US CSB, 2005). ISOM operators had been overstretched (Economist, 2007; US CSB, 2005). Insufficient in BPs operator training program (US. CSB, 2005). Impact of Incident on BP Company and its Stakeholders Explosion and fires in BP Texas City refinery resulted in several negative effects on BP Company and its stakeholders. Those effects include casualties and injuries, facility and equipment damage, offsite damage, post-incident emergency response and economic losses (US CSB, 2005). Stakeholders of BP who had been affected by this incident were as below, BP Company and its employees Employees of contracting firms which include Jacobs Engineering Group (J.E. Merit), Fluor Corp. and General Electric Co. Families of dead victims and injured workers in this incident Texas community Texas City BP stockholders The U.S citizens who use crude oil Casualties and injuries In the incident, it was reported that 15 contract employees of J.E. Merit, Fluor Corp. and General Electric Co. were killed and a total of 180 employees in the refinery were injured (U.S CSB, 2005). Investigation report revealed that those 15 casualties were due to the explosions impact on the nearby temporary office trailers where employees were having meetings. Of the 15 casualties, 11 of them were employees of Jacobs, Pasadena, Calif, which was contractor in BPs Texas City refinery. The 11 dead Jacobs workers include several managers, administrators and 4 female craft workers. 3 of the victims were employees of Fluor, Aliso Viejo, Calif, was contractor provided maintenance management services at the plant since 2001. The remaining contractor victim was employee of General Electric Co. whereas no BP employee was killed in the incident. Blunt force trauma, which most likely resulting from being hit by structural components of the trailers was the cause of the all 15 casualties. Duri ng the incident, there were approximately 2,200 contract employees and 1,100 BP employees working at the refinery plant. Table 1 shows the details of the 15 dead contractor employees (Powers Rubin, 2005; US CSB, 2005). Company Name Age Position J.E Merit Glenn V. Bolton 50 Planner-scheduler J.E Merit Lorena Lori G. Cruz 32 Instrument fitter-helper J.E Merit Morris R. King 57 Construction manager J.E Merit Arthur G. Ramos 59 Quality control technician J.E Merit Ryan Rodriquez 28 Craft superintendent J.E Merit James W. Rowe 48 Civil superintendent J.E Merit Linda M. Rowe 47 Tool room assistant J.E Merit Kimberly A. Smith 43 Field administrator J.E Merit Susan D. Taylor 33 Pipe fitter helper J.E Merit Larry S. Thomas 63 Project superintendent J.E Merit Eugene White 53 Safety supervisor Fluor Corp. Rafael Herrera 27 Quality control inspector Fluor Corp. Daniel Hogan 58 Quality control inspector Fluor Corp. Jimmy Hunnings 58 Quality control inspector General Electric Co. Larry Linsenbardt 58 Title not disclosed Table 1. Contractor employees who died in the incident (Powers Rubin, 2005) Additionally, 180 employees at the plant were injured, 66 of the victims had serious injuries and most of them were suffered multiple injuries. It was reported that lacerations, fractures, sprains, strains, punctures and second-and third degree burns were the typical combination of injuries occurred on victims. Those seriously injured had leave for works, medical treatment or constrained work activity. Of the 66 workers with serious injuries, 14 were BP employees while the others were contractor workers from 13 different firms. Moreover, report revealed that 114 employees were given first aid during the incident. Of those who were given first aid, 35 were BP employees while the rest were contract employees from 14 different contracting firms (U.S. CSB, 2005). Facility and equipment damage According to CSB final report (2005), the place within the ISOM unit which caused explosion, nearby trailer area, the adjacent catalyst warehouse as shown in Figure 4 and the adjacent parking areas suffered the most severe blast damage. The nearby metal warehouse which used to store catalyst and the satellite control room were heavily damaged (Powers Rubin, 2005; U.S CSB, 2005). Figure 4. Nearby trailers that sited west of the blowdown drum (pointed by red arrow) were destroyed (U.S CSB, 2005). Furthermore, it was found that about 70 vehicles surrounding the ISOM unit were damaged and numerous vehicles were destroyed (U.S CSB, 2005). Moreover, a total of 44 trailers sustained heavy damaged (Figure 5) and 13 trailers were totally destroyed by the blast pressure wave that propagated through the plant when the explosion and fires happened. Report also disclosed that a number of workers were injured in trailers as far as 479-foot away from the explosion (Kaszniak Holmstrom, 2008; U.S CSB, 2005). Additionally, adjacent buildings also were damaged by the blast pressure. The damage level on building was not as severe as those occurred on trailers. The damage on surrounding buildings included damaged doors, cracked walls, and broken windows, scattering of interior contents, damaged roofs and bent metal panels. Also, the explosion also damaged a total of 50 storage tanks although most tank farm was located more than 250-foot away from the ISOM unit. The damage on tanks included distorted tank shells, both the shell sides and the roofs. A number of tanks utilized to hold hazardous substances like benzene were found being damaged as well and this resulted in the hazardous substances vapors escaped to atmosphere (U.S. CSB, 2005). Offsite Damage CSB report disclosed that not only the buildings in the refinery were damaged but windows of some houses and business buildings which situated north of the refinery were broken as well. These damaged offsite buildings were located up to 3 quarters of mile away from the explosion (U.S CSB, 2005). Figure 5. Trailers in the vicinity of the ISOM unit were heavily damaged (Occupational Hazards, 2005). Post-Incident Emergency Response The emergency response teams in Texas City were one of the BP stakeholders affected by this BP refinery explosion. These emergency teams provided effective and rapid assistance for the injured people and recovered the fatalities. Texas City Industrial Mutual Aid System (IMAS) member companies helped with search and rescue and fire hose lines (U.S CSB, 2005) Economic Losses BP has set aside approximately $2 billion in compensation repairs, payouts and lost profit for settlement of the incident (Marketline, 2007a). According to The Justice Department and US Environment Protection Agency (EPA), in order to resolve Clean Air Act violations in Texas City refinery, BP Products North America has spent over $161 million after the explosion to control pollution in Texas City, improved monitoring and maintenance and enhanced its internal management practices in Texas City refinery. EPA also reported that $12 million was paid by BP on civil penalty and $6 million was spent on a supplemental project to decrease air pollution in Texas. For settlement issues, BP also converted 100 diesel public vehicles to vehicles that operate using liquefied or compressed natural gas in order to reduce the hazardous emissions like hydrocarbons, nitrogen oxides and particulate matter. Besides that, BP agreed to build 4 refueling stations for those converted public vehicles (Marketl ine, 2009). It was also reported that BP faced penalties with $92,000 from The US Occupational Safety and Health Administration (OSHA) for violations in the Texas City refinery (Marketline, 2007b). Moreover, to compensate the victims in the explosion, BP has incurred $1.6 billion (Economist, 2007). Likewise, BP faced reduction in its fourth quarter profit in 2006 due to the huge expenses on safety and integrity investments after the incident. It was reported that BPs fourth quarter profit fell 12% when compared to the last 3 quarters of 2005. Although BP achieved record profit for 2006; BP lagged behind that of its UK competitor Shell (Marketline, 2007c). BPs share price also trailed its rivals like Americans Exxon Mobil in 2006 (Economist, 2007). Recommendations Some recommendations to improve BP situation have been proposed after accessing the causes of the incident. Safety culture recommendation and trailer siting recommendation have been suggested to BP Company as follow, Safety culture recommendation Improve and emphasis more on process safety culture and performance through: Increase spending on safety assessment and maintenance Appoint an expert on safety management systems for at least 5 years to examine the safety progress in BP refineries. Incorporate process safety into management decision making at all levels Promote improved process safety through education and training employees at all levels Construct organizational changes that may improve process safety which include: Main organizational changes in refinery, for instance through mergers and acquisitions Policies changes like cost cutting and ensure consistency of policies Employees changes such as changes in staff experience and hire more workers to avoid work overloads. Reinforce safety management systems through enforcement of more valuable and effective programs, for instance: Mechanical integrity programs Risk management and analysis programs and Errors reporting and investigation programs Trailers siting recommendation Develop a novel trailers placement policy which contains practices to ensure the safe siting of trailers as below, Protect occupied trailers from accident exposure, for example, explosion pressure and heat Set up minimum safe distance requirements for trailer siting where is away from dangerous zones of process plants Assess the relocated trailers placement via novel risk analysis methodology Conclusion The explosion and fires occurred in BP Texas City refinery in 2005 resulted in huge impact on BP Company and its stakeholders. The effects of the incident included casualties and injuries which 15 contract employees were killed and 180 employees in the plant were injured, facility and equipment in the plant were damaged or destroyed, offsite houses and business buildings were damaged, assistance from emergency response teams in Texas City and economic losses. BP had has paid about $2 billion to compensate the repairs, payouts and lost profits and about $1.6 billion to compensate the victims. Moreover, BP was fined by EPA and OSHA for violations in Texas City refinery. BPs Q4 profit in 2006 also faced declination due to the explosion in Texas City refinery. The profit reduction not only affected BP Company but also BP stockholders. The incident also resulted in the financial performance of BP lagged behind its competitors. As part of settlement, BP also agreed to convert 100 diesel pu blic vehicles to vehicles that operate using liquefied or compressed natural gas. Furthermore, the incident has vast impact on the overall gasoline supply in the U.S as the gasoline production of this oil refinery makes up about 2.5% of the gasoline sold in the U.S. Safety culture recommendation and trailer siting recommendation have been given to improve BP situation. Even though compliance with practices in policies does not guarantee on avoidance of hazardous incident, non-compliance undoubtedly increases the risks. Also, enforcement of effective safety management systems is essential in all companies. Last but not least, employees safety training at all levels are very important to prevent the major incidents.

Ethical Debate On Human Cloning

Ethical Debate On Human Cloning Today, science is developing at lightning speed. Todays science allows us to do many things that we would have appeared impossible a few decades ago, such as cloning. Firstly, what is cloning? Cloning is a process of producing genetically identical individuals, where one creates copies of cells or DNA fragments. But beyond the scientific level, the cloning issue has been controversial since ethics and morality on the same day when the idea was developed, there is this almost 100 years, and ethical questions raised about human cloning are several levels. Some objections relate to safety of human cloning experiments, because the process is far from being regarded as infallible, but it raises mostly moral and ethical objections that go well beyond issues of safety and scientific concerns. Indeed, we can question the motives of human cloning, whether some reasons are more acceptable than others, but also about the likely impact that this will lead to humanity. Is cloning morally acceptab le? On the one hand, according to the theories of Greek philosopher Aristotle, it would be true to say that human cloning is unethical because of the ridiculous methods are employed to get there. Indeed, many methods developed and the many uses of cloning technologies destroy lives and do nothing but harm. For example, it took just over 277 tests before the scientists can create the first clone. Moreover, the theory of naturalism ethics, methods of cloning are not the result of an action according to the order of nature, in other words, cloning is not consistent with human nature, because is not natural for humans to be cloned. Moreover, if cloning ever becomes a reality in the near future, it will be a reasonable way to contribute to the good of humanity. Unreasonable use of cloning for the purpose of an individualistic happiness could lead to irreversible consequences on humans and society. On the other hand, if we look at the ethical theories of philosopher John Stuart Mill, human cloning would be beneficial as long as the number of people who benefit outweighs the number of people who suffer. In fact, according to Mill, the calculation of the moral value of any action is the result of the sum between the consequences and results of this action, the addition of happiness generated and pain caused. Unlike Kant, Mill gives no weight to the intent of this gesture, but he still believes that the consequences of an action determine its moral value. For example, cloning kills clones that have been a failure in experiments, but it could be a way to help prolong life. According to the theory of utilitarianism, Mill also believes that actions must be judged on how they promote human happiness for the greatest number of people, and action is deemed morally acceptable as it tends to promote happiness, because for Mill, happiness is the only true virtue. In this way, then Mill wou ld agree that improving the lot of all humanity in exchange for a small group of less fortunate people is justified because they are not the consequences that must guide us, but rather the intention which is hidden behind our action. In short, cloning is morally acceptable to society because it leads to the greatest happiness for the greatest number of men. Finally, contrary to Mill, Immanuel Kant would disagree with cloning because we use people as a means to an end, even if it is to save or to benefit a greater number of people. According to the principle of universalization, any action is not morally acceptable if it harms the interests of humanity, or if it leads to the destruction thereof. For example, we must ask ourselves whether it is possible that all humans on the planet can be cloned or have the right to do so. If we allowed everyone to be cloned, what would happen? The answer is obvious: it would lead inevitably to global overpopulation and thereby would cause the destruction of humanity. Moreover, cloning violates the principle of Kant to a certain level, because if we make a clone in order to create a superior race, having clear expectations about the personality and physical abilities of the individual or psychological, would undermine the fundamental principles of humanity or respect for others, minorities and the indivi duality of human beings. In addition, if one based on the possibility that humans could be cloned to provide organs can then be transplanted into the donor DNA without risk of rejection, he admits that creating a clone simply as a source of spare parts is a flagrant violation of the principles of Kant. Indeed, this method would be selfish for those who can not afford such a transplant, and it also results from the use of people to achieve something. In short, cloning does not therefore comply with the various principles of Kant and makes cloning morally unacceptable. In conclusion, the ethical theories of various philosophers therefore lead us to have many different views on this new scientific approach so controversial. While the proponents of human cloning argue that the initial negative reaction is simply a common response of man had something new and unknown, it is clear that the ethical debate on human cloning is not the point of fade. It remains nonetheless that cloning would violate a lot and very widespread belief about the individuality and the freedom of every human right, because what is the value of a human being is its uniqueness. The living being is unique and indeterminable.

The Role of Participation in Budgeting Essay -- essays research papers

The Role of Participation in Budgeting Introduction Although participation in budgeting may enforce the managerial performance, it has constrains and can cause some problems as well. This article analyses the possible advantages and limitations of the role of participation in budget setting. In the next section, the possible merits of budgetary participation are demonstrated. This is followed by a section that explains the equivocation existing in the relationship between budgetary participation and performance. Then, in the following section, some negative effects on the application of participation in budgeting progress are illustrated. The final section is the conclusion of the study. The Possible Advantages of Budgetary Participation According to the definition of budgeting, it is the  ¡Ã‚ ®estimation of all income and expenses for an accounting period or financial forecasting, planning, and controlling ¡Ã‚ ¯. (http://www.yourwebassistant.net/glossary/b11.htm#budgeting) Comparing the budget with the real achievement of the company, it is possible to improve the decision-making process for the future development of the enterprise. So budgeting takes a crucial role in management accounting. Therefore, studying how to make budget setting more effective is important for the benefit of the enterprise. Participation in budgeting is one of the useful approaches. It bears some possible advantages, which may enhance manager ¡Ã‚ ¯s commitment to budget objectives. The following discussion (adapted from Lecture notes by Professor S. G. Ogden, 2004) bears the assumption that there is positive relationship between participation and performance. The contradictions will be discussed later in the following sections. First of all, participation in budget setting can inspire the enthusiasm of the managers. Then they will intend to input more energy and time into the work to meet the budget targets. Because if they are involved in the process of budget setting, they will link it with their own knowledge, experience, and so on to make the judgment. This linkage renders the target of the company to be the participator ¡Ã‚ ¯s personal target. Secondly, participation may encourage the creation of the participators. Creation is the characteristic of human beings. However, not everybody at any time has the motivation to create. When the budget is settled, and what the managers and employ... ...nteraction of budget characteristics and personality variables with budget response attitudes ¡Ã‚ ¯. The Accounting Review. Vol. 53. pp. 324-335. Dunk, A. S. (1989).  ¡Ã‚ ®Budget emphasis, budgetary participation and managerial performance: A note ¡Ã‚ ¯. Accounting, Organizations and Society. Vol. 14. pp. 321-324 Dunk, A. S. (1993).  ¡Ã‚ ®The effects of job-related tension on managerial performance in participative budgetary settings ¡Ã‚ ®. Accounting, Organizations and Society. Vol. 18. pp. 575-585. Hartmann, F. G. H. (2000).  ¡Ã‚ ®The appropriateness of RAPM: toward the further development of theory ¡Ã‚ ¯. Accounting, Organizations and Society. Vol. 25. pp. 451-482. Lau, M. C. (2001).  ¡Ã‚ ®Budget emphasis, participation, task difficulty and performance: the effect of diversity within culture ¡Ã‚ ¯. Accounting and Business Research. Vol. 31. pp. 37. Abstract. Merchant, K. A. (1981).  ¡Ã‚ ®The Design of the Corporate Budgeting System: Influences on Managerial Behavior and Performance ¡Ã‚ ¯. The Accounting Review. Vol. 56. pp. 813-829. Milani, K. (1975).  ¡Ã‚ ®The relationship of participation in budget setting to industrial supervisor performance and attitudes: a field study ¡Ã‚ ¯. The Accounting Review. Vol. 50. pp. 274-284.

Eating Disorders Essay -- essays research papers

Millions of American women struggle with eating disorders. An eating disorder is a disturbance in eating behavior. Most people associate eating disorders with anorexia nervosa, "active self-starvation or sustained loss of appetite that has psychological origins" (Coon 133), or bulimia nervosa, "excessive eating (gorging) usually followed by self-induced vomiting and/ or taking laxatives (Coon 411). They need to purge their bodies of calories in any way possible, so they may also use diuretics or even exercise compulsively. Their body images are severely distorted. They're the most talked about and the best studied eating disorders, and researchers estimate that nearly seven million women in the United States suffer from either anorexia or bulimia. But there's a newly recognized condition known as binge-eating disorder that is now considered the most common eating disorder. In the U.S. population, it has a frequency of about one to four out of every one hundred people. Although eating disorders afflict women much more often than they do men, it is estimated that about one million American men suffer from either anorexia or bulimia, and millions more have binge-eating disorder. Eating disorders are much more prevalent in industrialized countries. According to the American Psychiatric Association, eating disorders are most common in the United States, Canada, Europe, Australia, Japan, New Zealand, and South Africa. Americans today live in a fat-phobic society where, from a very early age, girls are raised to think that thin is better. The famous writer and theater critic Dorothy Parker once said, "no woman can be too rich or too thin," words that quickly became a catchphrase still used today. Many of us grow up learning to associate fat with ugliness and failure. Advertisements bombard us with thinner-than-normal models. Most Miss America contestants and fashion supermodels are more than fifteen percent below the expected weight for their height and age, a criterion for anorexia according to the American Psychiatric Association (Breen). It is not surprising to hear reports of healthy, children of normal weight who are concerned about their diet and afraid of becoming too fat, and of an increasing number of girls who haven't yet reached puberty who are showing signs of... ...ill take care of it for them. Their mindset needs to be changed, so by taking these burdens off of their shoulders, they will have less to worry about and more time to concentrate on getting well. This whole process is very difficult and very time consuming but well worth it in the end. These victims are probably the most caring and selfless of anyone, and they need to realize this point. So in helping them do so, you need to show them how many people are there for them and how many people care them and want them to get better. Basically, the good feelings are going to try to overpower the negative mind, making it mute. In conclusion, eating disorders are treatable through proper care and therapy. It is not something to take lightly and needs to be treated as soon as possible. Though these disorders can be treated they will never be completely cured; they are more â€Å"under control† than anything. So just because a person may start to eat more does not mean that everything is over and should be forgotten. Right from the very beginning when it is first noticed that there is a problem, professional help should be sought out.

Impulsive Behavior Essay

April 16, 2007, Seung-Hui Cho went on a shooting rampage killing thirty-two college students at Virginia Tech. University before killing himself. This horrifying massacre can be associated with a poor impulsive behavior. Many devastating incidents throughout the years can be associated with poor impulsive decisions. Throughout the years Impulsive behaviors have often been viewed differently. For example, older American Writers seemed to view impulsive behaviors as negative traits, while earlier American Writers found them to be more acceptable. Three American Writers specifically stood out amongst others: Benjamin Franklin, Frederick Douglass, and Theodore Roethke. Our current generation mainly views impulsive behavior as a negative characteristic or inclination. Nowadays, impulsive behaviors are often correlated with diseases or psychological problems. Benjamin Franklin (1731-1813) was one of the oldest authors we read in class. I learned much about Franklin from his autobiography. Franklin was dedicated, disciplined, and focused, which left no room for impulses. Impulses often involved spontaneity and the unknown, which would not follow Franklin’s type of life style. He set aside an hour each day for reading and never missed a chance to find new books. Although he was very disciplined, he felt like it was not enough. That is why he dedicated 13 specific virtues to follow: temperance, silence, order, resolution, frugality, industry, sincerity, justice, moderation, cleanliness, tranquility, chastity, and finally humility. He even set up a calendar to mark the virtues he had accomplished each day. On the top of his weekly virtue chart, he followed a saying, â€Å"Eat not to dullness. Drink not to elevation† (Franklin, 286). Not only did he have a calendar made up for virtues, but also he had a day-by-day schedule set up that accounted for each hour of the day. He would dedicate a certain amount of time for hygiene, work, reading, dinner and rest. In Benjamin Franklin’s life there was no room for profligacy. Someone that plans out every hour of everyday obviously does not leave any room for impulses, and that was exactly how Franklin liked to live his life. He did not like surprises and enjoyed knowing every detail of each day. To Franklin, family and love did not matter; the only thing that mattered was success. Often when it comes to love and intimacy, impulses are right around the corner, which is one of the reasons why Franklin was not very emotional. He eventually got married, but he was more thankful for the help his wife provided in the printing press than the emotional feelings he had for her. Franklin was not the only author we read in class that felt this way about impulsive behavior. Like Franklin, Frederick Douglass (1818-1895) was another older author who believed that impulsive behavior was a negative attribute. He was a self-educated slave and knew the only way that he would become free one day was to become erudite. He learned how to read and write by tracing the letters on the prows of boats. After reading his autobiography, it was easy to tell why someone like Douglass would hate impulses. He knew that if he ever acted upon impulses it was very likely he would have been beaten or even worse, killed. He also hated impulses because he knew when his masters beat him that they were acting out on impulses as well. For these reasons, Douglass could never agree with impulses or support anyone who acted upon them. Although Douglass and Franklin did not agree with impulses, there were many other authors we read in class who strongly supported them. Unlike his predecessors Franklin and Douglas, Theodore Roethke (1908-1963) felt that impulsive behavior should be embraced and enjoyed. He was a poet whose poems symbolized fate and destiny, which is normally defined by impulsive decisions. After reading many of his poems, I could tell that he did not make plans, and he just acted upon his feelings and emotions. I got the feeling that he would follow his instincts no matter where they would lead him, â€Å"God bless the Ground! I shall walk softly there, And learn by going where I have to go† (Roethke 1146). Obviously, someone that just follows his instincts is not very disciplined and does not plan out his life. He believed impulses were the only way to live one’s life. In his poems you could derive a sense of spontaneity and originality. He explains how he followed his fate and thinks by feelings, â€Å"I feel my fate in what I cannot fear. I learn by going where I have to go. We think by feeling. What is there to know? † (Roethke 1145). Roethke wrote many of his poems about love, and as it suggests love is usually a spontaneous and intimate feeling. It seemed that as time progressed, the view on impulsive behavior changed in American Writers from conservative to more acceptable. I wanted to see if the same shift took place in our culture as well so I decided to do my own research using the Michigan State University library system. It was difficult to find articles that supported both sides of the argument, but I eventually found two books that had conducted many studies and trials. I also found two journal articles that helped support my thesis as well. Generally, my research showed that impulsivity is regarded negatively. In Impulsivity and Aggression, they explain how impulsivity is a phenomenon that is present in all species and â€Å"manifests as effects, emotions, and observable behaviors† (E. Hollander and Dan J. Stein 28). Basically, this means that not only humans are susceptible to impulsive behavior, but also animals and other species. However, the focus of the research is on the effects of impulses on human decisions. The majority of the studies conducted in these different articles all seemed to come to one conclusion: impulsive behavior only leads to negative side effects. Every example of impulsive behavior in this book represented some sort of violence or disorder. â€Å"Impulsivity and aggression contribute to major public health problems such as crime, violence, homicide, suicide, substance abuse, and sexual dyscontrol† (E. Hollander and Dan J. Stein 1). Basic emotions such as fear and anger are often defined as impulsive emotions, which are difficult to resist and may be harmful to themselves or others. Oldham, Hollander, and Skodol reinforce this view, â€Å"Traditionally, psychopathological states characterized by impulse behavior, such as substance abuse, rage, outbursts, violence, suicidal or self-destructive acts, binge eating, sexual promiscuity, or social irresponsibility, have been conceptualized as disorders of deficient impulse control† (J. Oldham & E. Hollander & A. Skodol ix). Not a single example in my sources supports a positive side to impulsive behavior. They constantly relate disorders such as kleptomania, pathological gambling, and pyromania to impulses. These studies used scales that measured impulsive behavior by using both personality dimensions and clinical syndromes. These scales are tools used for measuring the outcome of interventions. The effects of impulsive behavior are causing a need for concern, and therefore action must be taken to help prevent these individuals from hurting themselves or others. It is apparent that our current generation’s outlook on impulsive behavior is all-negative. This negative outlook has caused different treatment strategies throughout the years. The majority of these treatments involved medical psychiatric medications for borderline personality disorders (BPD) (E. Hollander and Dan J. Stein 263). The purpose is to control the aggression, hostility, impulsivity, and liability of mood associated illnesses. There are many medications currently being used, but the most popular consist of Neuroleptics, Anticonvulsants, Anti depressants, and Serotonin Reuptake Inhibitors (SRIs). These treatments have greatly reduced the negative impulsive behaviors for specific patients. Neuroleptics have been the group of medications most studied in controlled trials investigating Pharmacological treatment of BPD (E. Hollander and Dan J. Stein 264). These agents are used based on â€Å"their theoretical ability to dampen aggressive outbursts and decrease psychotic thinking. † (E. Hollander and Dan J. Stein 264). Trials were conducted to test these neuroleptics against placebo control agents, which resulted in an improvement in anxiety, rejection sensitivity, and suicidal thoughts. Another treatment that helps decrease anxiety, irritability, and anger are Anticonvulsants. A trial was conducted to test the effectiveness of Anticonvulsants and eleven out of fifteen patients opted to remain on this medication after the study’s conclusion (E. Hollander and Dan J. Stein 266). Even when a small behavioral dyscontrol did occur, it was far less severe than while on the placebo. Antidepressants are also a very popular form of medication, but might not be the best for every individual. Studies conducted show that fifty percent of individuals felt improvements in irritability, energy, and depression were modest or unremarkable (E. Hollander and Dan J. Stein 266). â€Å"The enefits of specific antidepressants are limited, and there is little data to suggest a diminution of impulsivity in any of these studies. † (E. Hollander and Dan J. Stein 267). SRIs have been proven to help with depression, panic, obsessionality, suicidality, self-injury, somatization, eating disorders, and anxiety (E. Hollander and Dan J. Stein 268). The most widely used SRI is Fluoxetine, which has been the best studied of the SRIs for treatment of impulsive and aggressive symptoms. If Seung-Hui Cho had not acted upon impulses, than maybe those thirty-two students would still be with us today. Although earlier American Writers found impulsive behaviors more acceptable, it is apparent that impulsive behaviors lead to a state of chaos and pandemonium. As time progressed, the view on impulsive behavior changed from negative to more acceptable until a certain point was reached. After a certain point, impulsive behaviors took over and caused a state of chaos and pandemonium. The chaos these impulsive behaviors inhibited can be demonstrated as school shootings, terrorist attacks, or mental instabilities. It is important to control certain impulses because otherwise they can lead to severe consequences or even worse, death.

Does the government do enough to punish cyber-attacks & criminals?

1.0 Introduction Cyber-attacks have become a significant problem for information systems (IS) worldwide. When referring to information systems, the term cyber-attack is used for denoting a malicious action that aims to result to specific benefit, usually financial, and which is developed through online routes as available in the Internet (Vacca, 2009). In the UK, the expansion of cyber-crime has been quite rapid the last few years leading to severe financial losses for the victims, individuals and businesses (Cabinet Office, 2011). The graph in Figure 1 shows the cost of the various types of cyber – crime to the UK economy. This paper explores the effectiveness of measures taken by the UK government in regard to the punishment of cyber-crime, aiming to show whether the current initiatives for the UK government for punishing the cyber-crime are sufficient or not. The paper also explains the key characteristics and the value of information systems (IS) security so that the potential of the UK go vernment to secure safety from cyber-crimes is evaluated. I will argue that the UK government does not enough to punish cyber-attacks and criminals. Moreover, the introduction by the government of stricter punishment for cyber-attacks has not resulted to the limitation of this type of crime, as explained below. Figure 1 – Cost of different types of cyber – crime to the UK economy (Cabinet Office, 2011, p.2) 2.0 Security of IS – characteristics and importance Security, as a term, can be related to different fields. In the context of information technology, the term security is used for describing ‘a power system’s degree of risk in its ability to survive imminent disturbances without interruption of customer service’ (Cuzzocrea et al., 2013, p.244). As for the term ‘IT security’, this term refers to three values/ characteristics of an IT system, such as: ‘confidentiality, integrity and availability’ (Katsikas, 2016, p.28). According to Mehdi (2014), the term IS security denotes ‘the protection of IS against unauthorized access’ (p.4310). It is explained that a secure IS can ensure that its data will not be modified or lost (Mehdi, 2014). Also, such system is able to detect early any security threat activating appropriate protection mechanisms (Merkow, 2010). At organizational level, IS security is ensured by using an IS security policy, i.e. a set of rules referring to the securit y standards that would apply in all IS of the organisation involved (Kim and Solomon, 2016). However, the demands of such policy can be many, a fact which is justified if considering the several types of IS threats (Cabinet Office, 2011; Figure 1). Organisations often need to hire an Information System Security Officer (ISSO) for ensuring IS security (Kovachich, 2016). 3.0 The punishment of cyber-attacks and criminals – government initiatives and effects3.1 Laws and policies focusing on IS security In the UK, the first law addressing cyber – crimes appeared in 1990 and aimed to cover the gaps of existing legislation in regard to the protection of IT systems from cyber-attacks (Emm, 2009). This was the 1990 Computer Misuse Act. The introduction in the UK of a legislative text focusing on cyber-attacks has been highly related to a cyber-attack incident: the unauthorized access, by two cyber-attackers, to BT’s Prestel service in 1984 (Emm, 2009). When dealing with the above case, the court used the 1981 Forgery and Counterfeiting Act, due to the lack of a legislative text focusing on computer-related crimes (Emm, 2009). In May of 2015, the Serious Crime Act 2015 came into action (Eversheds-Sutherland, 2015). The articles 41 up to 44 of the above law introduced stricter punishment for cyber-crimes. More specifically, in the context of the 1990 Computer Misuse Act the imprisonment for serious cyber-crimes could not exceed the 10 years. With the 2015 Act, the imprisonment for cyber-crimes has been significantly increased, reaching the 14 years and even, the life sentence in cases of cyber-crimes threatening national security (Eversheds-Sutherland, 2015). This, stricter, punishment for cyber-crimes could discourage cyber-criminals but only if the enforcement of the law was appropriately supported, so that all cases of cyber-crimes are brought before the courts (White, 2016). The National Cyber Security Strategy (CSS) of 2011 has been an effort of the British government to control cyber-crime (Shefford, 2015). The Computer Emergency Response Team (CERT) is a national team that was established in 2014 for helping towards the achievement of the objectives of CSS (Cabinet Office, 2014, p.13). The CERT team provides to organisations in the private and the public sector critical information for the protection from cyber-attacks (Cabinet Office, 2014). Additionally, in the context of CSS, educational initiatives focusing on cyber security are developed by institutions across the UK; these initiatives are funded by the government and aim to achieve two targets: First, to increase the awareness of the public in regard to cyber security. Second, to help individuals to acquire skills which are necessary for supporting cyber security and for facing cyber-attacks (Cabinet Office, 2014; Figure 2). The Cyber Security Challenge (CSC) is a programme developed by the UK g overnment for helping young people to understand the risks from using their cyber skills in the wrong way; the programme includes competitions and other schemes that can motivate young people to use their cyber skills in a proactive way and not for the commitment of cyber – crimes (National Crime Agency, 2017). Figure 1 – Initiatives/ measures of the National CSS for facing cyber-crime (Cabinet Office, 2014, p.22)3.2 Cyber-attack incidents in governmental and non-governmental organisationsThe number of cyber-attacks against governmental and non-governmental organisations in the UK is continuously increased (White, 2016). From January to October of 2016, 75 cyber-attacks have been reported against banks in the UK, while in 2014 these attacks were just five (White, 2016). In 2013, three individuals in Britain were convicted to jail, from 6 months up to 22 months, for unauthorised access of sensitive private data stored in ‘PayPal, Visa and Mastercard’ (McTague, 2014). The above punishment was considered as too soft compared to the seriousness of the crime. In 2014, the government decided to initiate the modification of existing punishment for cyber-crimes, so that future perpetrators are discouraged from committing a cyber-crime (McTague, 2014). Pultarova (2016) argued tha t banks in the UK face cyber-attacks quite regularly but they avoid reporting the specific incidents trying to protect their market image. In November of 2016, Chancellor P. Hammond noted that critical infrastructure units of the UK, such as airports and gas facilities, are threatened by ‘cyber-attacking techniques developed by other countries’ (BBC News, 2016). It was noted that the protection from such attacks would be a priority for the UK in order for the country’s security, at national level, to be ensured (BBC News, 2016). In 2011 the general police officer in the e-crime department of Scotland-Yard argued that the punishment of cyber – crimes in the UK is too soft if considering the actual damage that these crimes cause (BBC News, 2011). It was explained that the annual damage on the UK economy from cyber-crimes reaches the ?27bn (BBC News, 2011). In 2016, the National Crime Agency of the UK published a report for showing the status of cyber-crimes, in terms of occurrence/ rate of appearance. According to the above report, the cyber – crime represents a major part of criminal activity in the UK, reaching the 36% among all crimes developed in the UK. At the same time, the crimes related to computer misuse reached the 17% among the country’s total crimes (National Crime Agency, 2016). The above figures and facts indicate the inability of the UK government to control cyber-crime. The introduction in 2015 of stricter punishment for cyber-crimes has been an important initiative by the UK government for controlling cyber-crime. However, this initiative should be combined with other measures, at national and at community level. In a speech in mid-February of 2017, Chancellor P. Hammond noted that in the previous three months a total of 188 severe cyber-attacks had been reported; these attacks aimed to cause severe damage to governmental services, infrastructure and businesses (Cole, 2017). A similar issue has been raised by Lord West of Spithead who noted in 2010 that in 2009 the UK had to face ‘300 significant attacks’ on the IS of the government (Doward, 2010). According to Lord West, this problem had become quite serious, denoting that the UK had been targeted by cyber criminals worldwide, as these attacks seemed to be supported by foreign governments, as Lord West noted (Doward, 2010). The above arguments verify the existence of gaps in the existing national framework for the protection from cyber-attacks, as this framework constitutes the national legislation and national policy for the control of cyber – crime. The facts presented above further verify the inability of the UKâ€℠¢s policy to reduce the occurrence of cyber-crime. Guitton (2012) developed an experiment, using data related to cyber-attacks that occurred between 2003 and 2010 in businesses located in three European countries: Germany, UK and France. It was revealed that the relationship between attribution and deterrence is strong only in cases of individuals of individuals who are aware of the existing legislation for cyber-crime and who can realise the actual effects of their actions. These individuals represented the 1/3 of the cases reviewed by Guitton (2012). In opposition, it was found that most individuals involved in cyber-crimes are not fully aware of the relevant legislation and they tend to ignore the effects of their actions. For these individuals, the control theory which emphasises on the power of attribution, as held by the state, to ensure deterrence is not applied, as Guitton (2012) argued. In the context of the above study, the potential of the British government to control cyber-crime is limited. This fact, even it would be ac cepted, could not affect the view on the government’s efforts to confront cyber-crime. The update of the terms of punishment of cyber-crimes just in 2015 and the lack of effective control mechanisms for identifying and reporting cyber – attacks verify the failure of the government to ensure the punishment of cyber-attacks and criminals. 4.0 Conclusion and Recommendations It is concluded that the UK government does not make enough to punish cyber-attacks and criminals. First, a significant delay has been identified in the introduction of appropriate/ fair penalties. Indeed, the introduction of strict punishment for cyber-crimes took place just in 2015, as explained above. The facts and views presented in this paper lead to the assumption that for many years, the government has avoided confronting cyber-attacks as a criminal activity, a fact that led to the radical increase of cyber-attacks against IS systems in governmental services and in financial institutions. At the same time, IS security has several aspects, meaning that eliminating cyber – crime is rather impossible. The soft punishment framework for cyber-crimes, as used in the past, has led to the severe deterioration of the problem across the UK. The increase of effectiveness of current legislation, as from May 2015, on cyber-attacks could be achieved through certain practices, such a s: First, events and seminars would be organized at community level for informing individuals on the characteristics of cyber-attacks and the available measures for protection; these seminars would also provide guidelines to entrepreneurs in regard to the value of IS security policy, as part of business strategy. Second, incentives would be provided to entrepreneurs for pursuing the certification of their business according to the information security management standards, such as the ISO/IEC 27000 standards. Third, an independent authority would be established for controlling the performance of governmental and non-governmental organisations in regard to IS safety. Finally, the investment on IS security in governmental and non-governmental organisations would be increased. Security frameworks, such as the ‘Intrusion Detection System’ (IDS), could be employed in these organisations for ensuring IS security in IS systems that manage and store high volume of private data (Stair and Reynolds, 2015, p.460). 5.0 Personal reflections This project has been related to a critical issue: the findings in regard to the study’s subject have been contradictory. More specifically, the UK government has tried to confront cyber-attacks through legislation and relevant policies but the punishment for these crimes has been characterised as soft, at least up to 2015, while the number of cyber-attacks in the UK is continuously increased. Under these terms, I had to face a dilemma: how should the performance of the UK government in facing cyber-crime would be evaluatedBy referring to the initiatives taken or by emphasising on the actual results of these initiativesReflection has helped me to face the above problem. Indeed, reflection can help the researcher to have ‘an objective sense of things’ (Gillett et al., 2013, 85). Moreover, using reflection I tried to estimate the balance between the positive and negative aspects of government’s efforts to punish cyber-crime and to understand which aspect of t he government’s strategy against cyber-crime is more related to the research question: this paper aims to explain whether the government has done enough on the punishment of cyber-crime. Through reflection, I understood that the occurrence of cyber-attacks in the UK should be preferred as the criterion for answering the research question. Ventola and Mauranen (1996) explained that reflection can help the researcher to identify the research findings that are closer to the research question, a fact that allows the researcher to use the right material for answering the research question. Additionally, I used reflection during the development of the study for managing time and for tracking research gaps, which have been covered after the completion of the project. The above tasks have been supported by a research diary (Day, 2013), in the form of notes, where daily progress in regard to research and writing was reported. Thus, the use of reflection while developing this project h elped me to control risks, in regard to the project’s structure and content, and to manage time more effectively, covering all aspects of the research question. 6.0 References BBC News (2016) UK must retaliate against cyber-attacks says chancellor. Available from: http://www.bbc.com/news/technology-37821867 [Accessed 15 March 2017]. BBC News (2011) Cyber criminals ‘should get tough sentences’ say police. Available from: http://www.bbc.com/news/uk-15680466 [Accessed 15 March 2017]. Cabinet Office (2011) The cost of cabinet crime. Available from: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/60943/the-cost-of-cyber-crime-full-report.pdf [Accessed 15 March 2017]. Cabinet Office (2014) The UK Cyber Security Strategy. 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