The Greenhouse Gas Reporting Program - 1355 Words

Businesses in recent times are interested in being sustainable. They want to reduce their impact on the environment, but still continue to operate and fulfill their obligations to their stockholders by making a profit. Prior to the current trend of environmental interest, certain industries had negatively affected the environment in the course of doing normal business. As a result, governments have enacted laws that limited the amount of pollution that a firm can release. One such law is the Greenhouse Gas Reporting Program, which in a nutshell, stipulates mandatory reporting of greenhouse gases released by certain firms. In regards to the program, what is it, and what is its purpose? How does this program relate to accounting, and†¦show more content†¦The data will be used to help create laws and policies that further protect the environment against additional degradation. What are greenhouse gases, and why does this program focus on them, instead of other pollutants ? According to an article, greenhouse gases absorb infrared radiation. This absorption of heat in the atmosphere over time is responsible in the increase in the overall temperature of the planet, and this is known as the â€Å"greenhouse effect† (Lallanilla, 2015). Basically, this program focuses more on greenhouse gases and other air pollutants, because the effects associated with the greenhouse effect will negatively affect the air quality and atmosphere of the entire planet, not just in the United States. Overall, this program is meant to get companies to be mindful of their environmental impact for the sake of the planet, and to promote sustainability. How exactly does this program relate to accounting? This program is meant to promote sustainability and get firms to watch their environmental impact. In its June of 2015 report, the AICPA cites the trend of sustainable operations and states that â€Å"CPAs are well positioned to offer expertise that organizations can use to implement, track, and verify their sustainability efforts.† (The State of, 2015). In order for a firm to commit to sustainable operations, they must make changes in the way that

Business Plan of a Tea Bag - 4772 Words

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Technology Confronting Security Organization-Myassignmenthelp.Com

Question: Discuss About The Technology Confronting Security Organization? Answer: Introduction The main purpose of this report is to present a literature view on the Security policy in a research manner. This literature throws light on present security policies that are being implemented in the organization for the employees in Internet Usage Policy. Security policy can be defined as a policy which means to be secure for an organization, system or any other entity. Security policy in an organization refers to the constraints on the behavior of the members of the organization including the constraints that are imposed on adversaries by certain mechanisms (Peltier 2016). To make this topic clearer, this can be compared with the locks, keys, walls and doors. Methodology Ten scholarly articles were chosen among the articles (2012 2017) at Google Scholar. Some of articles were chosen by searching Internet Usage Policy under which some basics were find about the internet and its usage policy then searched for the awareness for security policy among internet users. Next objective was to search for Security Policy Compliance in which several articles were popped out with titles information security compliances then some peer-reviewed journals were selected among them to make this report an evidence-full research report. Some books were also listed in that list but to make clearer only research papers are being selected to present this report, which are peer-reviewed by several other writers or authors or researchers. Literature Review Bertot, Jaeger and Hanses (2012) wrote a paper under title Government Information Quarterly in which they discusses about the issues, recommendations and challenges of the impacting policies on use of Social Media by Government. Main focus in this paper was to analyze different policies on the using internet by government. First of all a relation was proposed between government and social media in the implication, benefits, and dis-benefits were explained but more or less benefits were major concern (Bertot, Jaegar and Hanses 2012). Then it compares the policies or laws that were implemented on the employee for the use of internet. Various acts were also explained in the paper to make justification whether the security policies are relevant or not in this case. There was also a description table proposed by authors in order to relate policy instrument, policy type and their descriptions which can be considered while concluding that although, in manner to extend the services of the go vernment different agencies are increasing social media and other communication means by using internet (Bertot, Jaegar and Hanses 2012). Further engage members of the public in government efforts, reach individuals, and offer government information, is a large part of the system. In order to make this happen there is a need of antiquated policy structure that can establish the parameters for the flows, access, and dissemination of information. Luiijf, Besseling and De Graaf (2013) researched on the cyber security strategies (NCSS) published by a set of nations. Same set of cyber security threats were proposed by each country but writers found that approaches made and the view of point of each country was different from others. Paper was based on the analysis of NCSS proposed by 19 countries including Australia and other developed and developing countries (Shafqat and Masood 2016). Comparisons between NCSS of all 19 countries have also been proposed in this paper. Based on the NCSS analysis and comparison writers concluded that many proposed NCSS were not clear in relating NCSS with the pre-existing international and national policies like European Digital Agenda, CIP, and National Security Policy. Based on the proposals, they also recommended that NCSS should be explained in detail regarding the topic International Collaboration (Luiijf, Besseling and De Graff 2013). Another article was proposed by Li ET al. (2014) in whic h writers has shown the effects of personal ethics and other policies regarding the internet use compliance in the organization. The paper was started with a research on the security policy compliance considering the prevalence of using internet in the workplace which was the prior objective of this paper. Several theoretical hypothesis and foundations were expressed in the paper with introducing approaches like IUP (Internet Usage Policy) compliance and self-regulatory approach, IUP compliance and command-and-control approach (Li et al. 25014). This research paper was full of evidences with various appropriate methodologies which helped in concluding that considering both intrinsic and extrinsic motivational factors, IUP compliance needs integrative understanding which writers have no doubt provide to the readers by their successful research. Akman and Mishra (2015) discussed in their paper about the Predictive effect of gender and sector differences on Internet Usage among employe es in which they have introduced all individuals as the key to use internet not the technology. This paper was based on several research papers and literatures of various scholar articles and maximum of them were peer-reviewed which made the paper less doubtful and more evidence proved. Research was introduced regarding the gender and internet usage among them and final result was drawn by investigating five hypotheses at significance level of 5% (Akman and Mishra 2015). Based on this result they had concluded that the gender which was a variable for the research had significant impact on Internet usage for communication services and for information services amongst rest of the empirical variables used in the report. Abawajy (2014) proposed an article emphasising on the awareness about the cyber security among the employees of an organization or common people who are using internet for the communication and information purpose. This paper was based on the issues related to the security after the implementation of information security programmes in the organizations providing evidence of phishing attacks and different cyber-attacks which can prey any organization (Abjay 2014). This paper provided two issues related to the security awareness programmes which were delivery approaches, effective in raising awareness about information security programme among the people and the method which is proper to be delivered by internet users. This paper helps in understanding that in order to empower people about the security awareness on the internet use training can be powerful measure for them (Abjay 2014). Video presentation is suggested as the most appropriate for the delivery of training among the inter net users and aware them about the security policies among the employee of an organization and common people. Todays best medium for using internet by an individual is using smartphone or any mobile device and popular software is android (Wang, Xiang and Fesenmaier 2016). Ongtang et al. (2012) proposed an article regarding the policies that can be implemented for the security policies for the internet users in android. Basically the focus of this paper was on the operating system used by internet users in various mobile devices and comparing them with the android. A saint framework was proposed by authors which addresses the limitations of Android security install-time permission-granting policies and inter-application communication policies (Ongtang et al. 2012). They emphases on the need to adopt saint framework by the real-world is the integration of several more applications and policies which are required in the systems. Lowry et al. (2015) expressed their intentions about the security policies for an organization to protect sensitive data about the organization. This report introduced the investments made by the organization to protect their personal information from being breached or exposed to unauthorized persons. Based on the findings made in this paper writers concluded that GDT-based constructs of sanction severity, certainty, and celerity had no significant influence on reactive CA (Lowry et al. 2015). Al-Omari, El-Gayar and Deokar (2012) discussed about the Security Policy Compliance in a user acceptance perspective. Writers emphases on the need of implementing new effective design for the security policies to enhance various resources by giving highest priority to the guidelines which concerns on the employee governance and their behaviour control by the creation of information security policies (ISPs)(Gayar and Deokar 2012). A Security Awareness Model has been proposed in the paper based on the findings of the literature review done in the pape r which underscores the dimension of internet user in addressing the ISP compliance issues. Sommestad et al. (2014) made research on the Variables influencing information security policy compliance by presenting systematic review on different studies. There were 29 studies taken in account for this review in which writers had pointed 60 variables for the compliance and incompliance of Security policies. Number of theories are misusing the relation of security policy compliance have been found in this study. Several variables which were stated in those 29 studies have been investigated relating the attitude of people, their intentions and their actual behaviour (Sommestad et al. 2014). Cerebral and emotional variables were represented as hard and soft variables in this paper in which writers depicted that soft variables seem to be more important than hard variables (Sommestad et al. 2014). Safa, Von Soms and Furnell 2016 put light on the Information Security Compliance model in organizations considering the information security knowledge sharing, intervention, collaboration and experience which were being replaced by the involvement in SBT on the basis of nature and such involvement meaning. Knowledge sharing about the information security helps in showing the importance of complying Information Security Policy in an organization whereas, it also increase awareness among the employees of that organization(Safa, Von Soms and Furnell 2016). Key Recommendations Security policy for the internet use by employees in an organization is an important aspect towards protecting the personal and important information of that organization. Awareness towards the policies implemented in the security policy among the employees is also as important as security policy. Management should focus more on increasing awareness about these policies than complying policies in the organization. Conclusion Research is made in the form of literature review on the articles proposed by different writers about the security policy in an organization and their possible aspects and results on the organization and on the employees of the organization. Based on the above report it can be concluded that security policy is completely relevance in the view of protecting information of the organization. It can also be concluded that awareness among the employees towards the security policy is an important aspect for the proper functioning and successful implication of security policies. References Abawajy, J., 2014. User preference of cyber security awareness delivery methods.Behaviour Information Technology,33(3), pp.237-248. Akman, I. and Mishra, A., 2015. Predictive effect of gender and sector differences on internet usage among employees.Engineering Economics,21(3). Al-Omari, A., El-Gayar, O. and Deokar, A., 2012, January. Security policy compliance: User acceptance perspective. InSystem Science (HICSS), 2012 45th Hawaii International Conference on(pp. 3317-3326). IEEE. Bertot, J.C., Jaeger, P.T. and Hansen, D., 2012. The impact of polices on government social media usage: Issues, challenges, and recommendations.Government information quarterly,29(1), pp.30-40. Li, H., Sarathy, R., Zhang, J. and Luo, X., 2014. Exploring the effects of organizational justice, personal ethics and sanction on internet use policy compliance.Information Systems Journal,24(6), pp.479-502. Lowry, P.B., Posey, C., Bennett, R.B.J. and Roberts, T.L., 2015. Leveraging fairness and reactance theories to deter reactive computer abuse following enhanced organisational information security policies: An empirical study of the influence of counterfactual reasoning and organisational trust.Information Systems Journal,25(3), pp.193-273. Luiijf, E., Besseling, K. and De Graaf, P., 2013. Nineteen national cyber security strategies.International Journal of Critical Infrastructures 6,9(1-2), pp.3-31. Ongtang, M., McLaughlin, S., Enck, W. and McDaniel, P., 2012. Semantically rich application?centric security in Android.Security and Communication Networks,5(6), pp.658-673. Parsons, K., McCormac, A., Butavicius, M., Pattinson, M. and Jerram, C., 2014. Determining employee awareness using the human aspects of information security questionnaire (HAIS-Q).Computers security,42, pp.165-176. Peltier, T.R., 2016. Information Security Policies, Procedures, and Standards: guidelines for effective information security management. CRC Press. Safa, N.S., Von Solms, R. and Furnell, S., 2016. Information security policy compliance model in organizations.computers security,56, pp.70-82. Shafqat, N. and Masood, A., 2016. Comparative analysis of various national cyber security strategies. International Journal of Computer Science and Information Security, 14(1), p.129. Sommestad, T., Hallberg, J., Lundholm, K. and Bengtsson, J., 2014. Variables influencing information security policy compliance: a systematic review of quantitative studies.Information Management Computer Security,22(1), pp.42-75. Wang, D., Xiang, Z. and Fesenmaier, D.R., 2016. Smartphone use in everyday life and travel. Journal of Travel Research, 55(1), pp.52-63.