scholarly journals Website Vulnerabilities Attacks and Negative Impacts

Author(s):  
Hetal Rajendrakumar Bhatt

In today's modern age, everyone from the individual to an ad company has the support of technology, from the youngest child to the oldest, likewise as from the unemployed to the lender, using all the technology. In a smart phone or computer, the globe seems to own passed the time. Not only household necessities like home groceries, clothes, utensils, furniture, equipment but also hotel booking, restaurant, hospital appointment, tourism, railway-bus-flight booking, stock exchange likewise as important banking industry are related to this. Now that everything is occurring online, most are expecting everything in their own backyard. Websites or applications are created for online work, further as websites are designed in HTML. HTML is that the simple design language so it code is shown all told browsers. This paper try and show how far hackers can make the most of this simplicity and the way much impact it's on user information.

2020 ◽  
Author(s):  
Darimis Darimis Darimis

Use of the Internet has changed the paradigm of human beings communicate with one another, especially on social media. Indonesia as one of the highest in the world Facebook users make significant consequences specifically for teenagers. The trend using Facebook by teenagers has created negative impacts that is the rise of cyberbullying.Cyberbullying can significantly influence the lives of teenagers and it can be a huge burden as it can happen for a long period of time. In cyberbullying, there are cyber bullies and cyber victims as individuals involved to make the message as a reference the behavior of cyberbullying. This paper attempts to looking at the perspective of the cyberbullying behavior by reality counseling model, because reality counseling as one of the models of counseling that focuses on behavior now unrealistic and dysfunctional.Reality counseling based on the choice theory, counselee make more effective choices about the development of relational satisfactory with others. The most important goal of therapy is to make people aware of the reality that the real responsibility for her behavior was himself. This counseling can helping the individual reality of cyberbullying offenders realize the consequences of his behavior, responsible, develop positive social relationships through the application procedure techniques WDEP and techniques reality Counseling.


2020 ◽  
pp. 140-146
Author(s):  
S. I. Chelombitko ◽  
V. V. Piven

During the development of oil and gas fields and transportation of hydrocarbons, the ecology of regions is subject to various negative impacts. The most severe consequences for the environment are caused by accidental spills of oil or petroleum products, which occur due to through damage to pipelines. Polluted territories are subject to mandatory reclamation in accordance with government regulations and industry regulations. However, despite the measures taken by the administrations of the northern regions to increase the rate of reclamation of damaged territories in recent years, there has been a trend of growth of areas contaminated with hydrocarbons.Various remediation technologies that have been tested in warm and temperate climates are not very effective in regions with permafrost. Pollution of the daytime surface with oil or petroleum products leads to an increase in the absorption of the sun's radiant energy, the growth of the seasonal thaw layer and the development of destructive processes for the territory. To achieve a positive effect as a result of rehabilitation measures, it is necessary to take into account the individual characteristics of the territory and the extent of its pollution.


Atmosphere ◽  
2020 ◽  
Vol 11 (9) ◽  
pp. 886
Author(s):  
Abdul Azim Amirudin ◽  
Ester Salimun ◽  
Fredolin Tangang ◽  
Liew Juneng ◽  
Muhamad Zuhairi

This study investigates the individual and combined impacts of El Niño and the positive Indian Ocean Dipole (IOD) on the Southeast Asia (SEA) rainfall variability. Using composite and partial correlation techniques, it is shown that both inter-annual events have individually distinct impacts on the SEA rainfall anomaly distribution. The results showed that the impacts of the co-occurrence of El Niño and IOD events are significant compared to the individual effects of pure El Niño or pure IOD. During June-July-August and September-October-November, the individual impacts of the pure El Niño and IOD events are similar but less significant. Both events caused negative impacts over the southern part of SEA during June-July-August (JJA) and propagated northeastward/eastward during September-October-November (SON). Thus, there are significant negative impacts over the southern part of SEA during the co-occurrence of both events. The differential impacts on the anomalous rainfall patterns are due to the changes in the sea surface temperature (SST) surrounding the region. Additionally, the differences are also related to the anomalous regional atmospheric circulations that interact with the regional SST. The anomalous Walker circulation that connects the Indian Ocean and tropical Pacific Ocean also plays a significant role in determining the regional anomalous rainfall patterns.


Author(s):  
Marcela Spišáková ◽  
Mária Kozlovská ◽  
Jozef Švajlenka

Construction industry creates an environment for people's lives. On the other hand, construction activities have a negative impact on various aspects of the environment. It consumes natural raw materials, significantly contributes to carbon footprint, waste, etc. Appropriate choice of constructional, material, technical, technological and environmental parameters of buildings can partially reduce this negative impacts. By designing, implementing and using wood-based constructions it is possible to reduce the negative impact in the area of construction waste generation. Currently, the construction market offers a large number of construction systems of wooden buildings, which have both strengths and weaknesses. In this paper are identified construction systems of wooden buildings offered on the Slovak construction market. The aim of the paper is a detailed identification of construction waste generation during the realization of particular wooden structures and monitoring of waste generation in production factory (off site) and on construction site (on site) during the construction of wooden buildings. Based on the obtained information, the individual construction systems of wood-based constructions are compared in terms of construction waste generation


2017 ◽  
Vol 9 (2) ◽  
pp. 88
Author(s):  
Pappu Kumar Dey ◽  
Mohammad Nakib ◽  
Probal Dutta

This study examines the nature and extent of climate change disclosures in the corporate annual reports of the listed companies in Dhaka Stock Exchange, Bangladesh. For this purpose, annual reports related to the year 2014 of the sample 88 listed companies have been scrutinized. In regard to this study, content analysis approach has been conducted considering thirteen different disclosure issues regarding climate change. Our analysis provides the comprehension of below average climate change disclosure practices by the Bangladeshi companies, though 58 percent companies have reported at least one issue on climate change and global warming. ‘Energy saving & efficiency’ and ‘water management & pollution’ are mostly reported issues that are industry specific requirements in some case. From the viewpoint of industry, Banking industry and Cement industry have started to report some issues related to the climate change, where 4 industries out of selected 17 industries have not provided any climate change disclosure. Disseminating climate change disclosure within 10 sentences by most of the reported companies manifests the desideratum of in-depth disclosure practices.


2003 ◽  
Vol 26 (1) ◽  
pp. 84 ◽  
Author(s):  
Jan Hinson ◽  
Margaret Shapiro

Occupational violence is of growing interest to both individuals and organisations in the health field.Not surprisingly, staff who work directly on the front line are more vulnerable to episodes of physical violence from the general public. However, violence manifests in a number of ways,and any person in the workplace can experience it at anytime. Occupational violence should be viewed as an event to be identified, understood and managed, with a consequent need to identify types of violence in order to provide policy direction and preventive strategies to enhance workplace safety. Violence cannot be totally prevented but the risk of violence and its negative impacts on the individual can be reduced with carefully considered planning and swift action following a violent event. This paper reports various types of violence, the magnitude of the problem and who is at risk. Policy initiatives are suggested and methods of prevention discussed.


Author(s):  
I Nyoman Wijana Asmara Putra ◽  
Ni Made Dwi Ratnadi

Intangible assets, such as information, are becoming increasingly essential to companies. Intellectual capital is another term for knowledge assets. The aim of this study is to find empirical evidence of the influence of intellectual capital and intellectual capital disclosure on firm valuation, as well as to identify the types of disclosures made by the banking industry listed on the Indonesia Stock Exchange from 2015-2019. The data used in the analysis were secondary data from annual reports. A six-way numerical coding scheme determines the disclosure item index. With 36 disclosure objects, the disclosure categories are divided into three categories: structural capital, human capital, and external capital. Content analysis and multiple linear regression are two data analysis methods. The results of the analysis show that an average of 49.91 percent is expressed in the form of a narrative, 16.44 percent is in the form of a combination of qualitative and quantitative, 7.53 percent is in the form of numbers and 1.44 items are expressed in the form of monetary units (rupiah). Meanwhile, an average of 24.33 percent of items of disclosure were not disclosed. Intellectual capital disclosure has a positive impact on firm value, while intellectual capital has no impact. According to research, investors in the banking industry consider intellectual capital disclosure when making investments.


2018 ◽  
Vol 2 (1) ◽  
pp. 1-37
Author(s):  
F. Bocken ◽  
E. Brennan ◽  
N. Claessens ◽  
D. Claeys ◽  
S. Debeaussaert ◽  
...  

Abstract Contemporary society is plagued by a number of issues and inconsistencies on both an environmental and a socio-economic level. Reliance on bank loans forces debtors to seek means to repay their debts, thus facilitating the current boundless economic growth in which long-term, environmental considerations typically come second. On the individual level, since virtually nothing is free, everyone has to ensure his or her own livelihood, mostly in the form of wage labour. For fear of poverty, the unemployed must adjust to the needs of the job market and risk not being able to fully explore their potential. Other socio-economic groups also face stigmatisation, and inequality is rampant as a result of the pervasive market-based pricing mechanisms. In view of these issues, it seems unjustified to accept these terms and conditions in the future, especially since the West has to cater to its ageing population and the ensuing pressure this will exert on welfare systems. Therefore, as a transdisciplinary team assisted by various experts and armed with insights from a wide <target target-type="page-num" id="p-2"/>variety of sources, we propose an alternative model of society based on the values of fairness, inclusion and transparency, with the goal of developing a representative systems map for a future, resilient and equitable society. The exact workings of this society are captured by several building blocks, which together endeavour to cover the full range of functions and responsibilities associated with society today, and jointly promote democratisation while guaranteeing equal political representation for all members of society.


2018 ◽  
Vol 14 (2) ◽  
pp. 126-137
Author(s):  
Ice Maria Ulfa ◽  
Bambang Subroto ◽  
Zaki Baridwan

Abstract: Fair Value Accounting and Earnings Management Using LLP and Realized Gains and Losses: Study in Banking Industry Listed on Indonesia Stock Exchange. This study examines whether earnings management can be limited by the implementation of fair value accounting in banking industry. The main contribution of this study is  providing provide empirical evidence about the impact of fair value accounting on earnings management in Indonesia. Earnings management is proxied by loan loss provision (LLP), the realized of gains and losses, and the trade-off between realized gains and losses and LLP following Bratten et al (2013). The study provides empirical evidence that earnings management is still performed by banks, by using LLP, realized gains and losses and also occurs trade-off between LLP and realized gains and losses as means to perform earnings management in accordance with the needs of management. If banks are exposed to fair value accounting, managers will have more flexibility in reporting banks’ financial performance to present a desired earning, by  providing them with additional earning managements tools. These findings can be informative for policymakers, banking practitioners, and academics.  Keywords: earnings management, fair value accounting, LLP, realized gains and losses, trade-off LLP and realized gains and losses.Abstrak: Akuntansi Nilai Wajar dan Manajemen Laba menggunakan CKPN dan Realized Gains and Losses: Studi pada Industri Perbankan yang terdaftar di Bursa Efek Indonesia. Studi ini bertujuan untuk meneliti apakah manajemen laba dapat dibatasi oleh penerapan akuntansi nilai wajar dalam industri perbankan. Kontribusi dari penelitian ini adalah untuk memberikan bukti empiris tentang dampak penerapan akuntansi nilai wajar pada manajemen laba di Indonesia. Manajemen laba diproksikan oleh cadangan kerugian penurunan nilai (CKPN), realized of gains and losses, dan trade-off antara realized of gains and losses dan CKPN mengikuti model penelitian Bratten et al (2013). Studi ini memberikan bukti empiris bahwa manajemen laba masih dilakukan oleh bank menggunakan CKPN, realized of gains and losses dan juga terjadi trade-off antara CKPN dan realized of gains and losses sebagai sarana manajemen laba sesuai dengan kebutuhan manajemen. Konsekuensi dari paparan bank terhadap akuntansi nilai wajar dapat meningkatkan fleksibilitas manajer dalam melaporkan penghasilan yang diinginkan dengan memberikan mereka alat manajemen laba. Temuan-temuan tersebut dapat bersifat informatif bagi pembuat kebijakan, anggota industri perbankan, dan akademisi. Kata kunci: manajemen laba, akuntansi nilai wajar, CKPN, realized gains and losses, trade-off CKPN dan realized gains and losses.


2019 ◽  
Vol 4 (2) ◽  
pp. 207
Author(s):  
Rafika Melani ◽  
Idrianita Anis

<em>The purpose of this study was to examine the influence of corporate social responsibility disclosure, the effectiveness of the board of commissioners, institutional ownership and implementation of SFAS 60 (revised 2010) on the enterprise risk management disclosure. The data used in this research is secondary data, , obtained the annual report of the banking industry company listed on the Indonesia Stock Exchange. The population of this research is the banking industry companies listed in Indonesia Stock Exchange during the years 2009-2015, amounting to 161 companies. The collection of samples using purposive sampling method by selecting predefined criteria. This study uses multiple regression analysis. The results of this study indicate that not all independent variables showed a significant effect on the dependent variable. CSR disclosure and effectiveness of the board of commissioners has a positive effect on enterprise risk management disclosure. Meanwhile, institutional ownership has no effect on the enterprise risk management disclosure and the application of SFAS 60 (Revised 2010) has no effect on the enterprise risk management disclosure</em>


Sign in / Sign up

Export Citation Format

Share Document