... standard” of wireless security. In this architecture, each client
(known as a supplicant) uses a unique username and password to
authenticate on the wireless network. The client’s username and ... VLANs and, depending on the given wired infrastructure, can be
difficult to configure and maintain. Alternately, Meraki provides an
integrated LAN Isolation feature. LAN Isolation causes wireless ... it and are required to maintain administrative, technical, and
physical safeguards to ensure integrity and confidentiality of patient data.
Wireless networks are potentially vulnerable and...
... guide to
how the issues relate to national securityand to the CRS analysts and CRS reports that deal with
the issues in greater detail.
The Defense Industrial Base and National Security
A post-World ... relates to national security, examine possible Congressional actions, and
refer the reader to relevant CRS products and analysts.
Economics and National Security: Issuesand Implications for ... Statistics:
2009, U.S. Department of Homeland Security, Table 6, http://www.dhs.gov/files/statistics/publications/LPR09.shtm.
Economics and National Security: Issuesand Implications for U.S. Policy...
... 2009.
89
Russian Federation Security Council. Russian Federation National Security Strategy Until 2020, May 12, 2009.
Russian Political, Economic, andSecurityIssuesand U.S. Interests
Congressional ...
Russian Political, Economic, andSecurityIssuesand U.S. Interests
Congressional Research Service 25
has been evidenced by the signing of a memorandum of understanding on counter-terrorism ... Political, Economic, andSecurityIssuesand U.S. Interests
Congressional Research Service 43
over NATO missile defense plans, but stated that there was no breakthrough at the talks and
suggested...
... of security
elements with external security tokens and
embedded features in IC to create secured
platforms.
REFERENCES
1. Stajano, F.; & Anderson R. The
resurrecting duckling: Securityissues ... internal and external
contact and data transfer through remote
places.
3. SECURITYISSUES
Security is an important issue for wireless
networks, especially for those security
sensitive applications. ... of attacks toward
security protocols: (a) External and (b)
Internal.
14 DESIDOC Bulletin of Inf Technol, 2005, 25 (1)
5.3 Mobile Security Solutions
In mobile security, the solutions which are
in...
... [IAS 36.6].
5 Brands and CGUs
Issues andSolutions for the Retail and Consumer Goods Industries
PricewaterhouseCoopers 9
Innovation, brand, R&D,
licensing, marketing
and advertising
3 ... retail space
Issues andSolutions for the Retail and Consumer Goods Industries
PricewaterhouseCoopers 11
Innovation, brand, R&D,
licensing, marketing
and advertising
Solution
A brand usually ... Mason
Global Retail and Consumer Leader Chairman, Retail and Consumer Industry Accounting Group
Production,
buying,
manufacturing
Property and leases
Issues andSolutions for the Retail and Consumer...
... Gain on Debt
Restructure $800,000
Gain on Disposal of Land $200,000
Land $800,000
At the same date, the following entry is made by the bank:
Land $1,000,000
Loss on Restructured Loan $800,000
Notes ... discount and cost of is-
suance. Second, the difference between the net carrying amount and the
reacquisition price (call price) is either a gain or loss from extinguish-
ment. All material gains and ... Other than Face Value and Zero
Interest
Notes issued at other than face value and at zero interest are known
as zero coupon bonds. The difference between the face value and the
cash received...
... about Financial Instruments with Off-Balance Sheet
Risk and Financial Instruments with Concentrations of Credit Risk.’’
Statement of Financial Accounting Standards No. 105. Norwalk, Conn.:
FASB, ... 1996.
Memorandum entry that the firm will pay a dividend to all stockholders
of record as of today, the date of record.
2
Stockholders’ Equity:
Contributed Capital and
Retained Earnings
THE NATURE AND ... affecting assets and liabilities which
1. affects net income through revenues, expenses, gains or losses.
2. affects transfers between entity and owners through investment by own-
ers and distributions...
... Accounting Problems
revenue and realized holdings gains and losses. The subsequent valuation
in the balance sheet and the recognition of unrealized holdings gains and
losses differ, however, ... payable is derived. The differences between pretax financial
income and taxable income (and therefore between income tax expense
and income tax payable) fall in the following five categories:
1. ... Operating loss carrybacks and carryforwards,
4. Tax credits, and
5. Intraperiod tax allocation.
As a result of these differences, the accountant needs to determine (a)
the current and noncurrent income...
... 24,000
RECORDING AND REPORTING CURRENT AND
DEFERRED TAXES
Procedures for Recording and Reporting Current and
Deferred Taxes
The following procedures for the computation and recording of current
and deferred ... tax
expense and the total income tax expense.
8. Report in the balance sheet the charge in deferred tax liabilities and/ or de-
ferred tax assets, and charges in valuation allowance (if any) and classify ... profitable and measurable, and are deductible for tax
purposes when they are actually paid.
2
B. Direct adjustments to book or tax assets and liabilities that cause a differ-
ence between book and tax...
... condition and the bargain purchase option condition, and the
fair value of the land is more than 95% of the fair value of both land
and buildings, both the lessee and the lessor account for the land ... specific issues for accounting for leases involving real estate
that include lease of land only, lease of both land and building and lease
of real estate and equipment.
A. If the lease involves land ... value
of both the land and buildings, the land portion is ignored and the lease
is classified on the basis of the building characteristics.
D. If the lease involves both land and building, does...
... Problems
terest in the production and dissemination of segment sales and earning
data. Those studies relying mostly on survey data include Backer and
McFarland,
24
Mautz
25
and Cramer.
26
The other studies ... which charters and supervises federal savings and loan asso-
ciations and is empowered to establish policies and issue regulations for
them related to dividend rates, lending and other aspects ... Requirements and Security
Analyst Forecast Accuracy,’’ D.B.A. diss., Arizona State University, 1979.
23. Mohr, ‘‘The Segmental Reporting Issue,’’ pp. 31–52.
24. Backer and McFarland, External...
... option, bonus, and employee purchase plans.
2. To use in the conversion of convertible preferred stocks or bonds.
28 Critical Financial Accounting Problems
on December 31, 1997 (and at the end ... about Financial Instruments with Off-Balance Sheet
Risk and Financial Instruments with Concentrations of Credit Risk.’’
Statement of Financial Accounting Standards No. 105. Norwalk, Conn.:
FASB, ... retained earnings appears as the main link
between the balance sheet and profit equations. Retained Earnings is
subject to increases or credits and decreases or debits.
Some of the increases in debits...