The Effect Of Love Gone Sour On A Child s Development

â€Å"What’s love got to do with it?† When it comes to matters of relationships, our primary relationships in early childhood, such as maternal love, impacts how all other relationships in our life progress and function. Formulated by psychoanalysts John Bowlby and Mary Ainsworth (McLeod, 2009), Attachment theory asserts that our early emotional bonds shape and influence the dynamics of all our interpersonal relationships. As a result, love and attachment play an important role in our lives. Beyond infancy, childhood development and experiences guide our behaviors, especially in matters of the heart. Love is a tricky science even in the best of circumstances; yet, for children of divorce, the impact of love gone sour has long lasting effects. Healthy, loving, stable marriages are good for the couples in them; for the children of those relationships, their emotional, physical, educational and social wellbeing depends on a harmonious union between their parents. The ef fects of parental discord and divorce on a child’s development are far reaching. In fact, studies show that the divorce greatly impacts the intergenerational transmission of attachment styles. The grim reality is that fifty percent of all marriages in the United States end in divorce. On any given day an average 6,646 marriages end (Ruane, 2013), leaving the children of those relationships at risk for academic, behavioral and psychological problems. Further, research indicates that children of divorce experienceShow MoreRelatedEriksons Psychosocial Development Theory10839 Words   |  44 Pageserik eriksons psychosocial crisis life cycle model - the eight stages of human development Eriksons model of psychosocial development is a very significant, highly regarded and meaningful concept. Life is a serious of lessons and challenges which help us to grow. Eriksons wonderful theory helps to tell us why. The theory is helpful for child development, and adults too. For the lite version, heres a quick diagram and summary. Extra details follow the initial overview. For more informationRead MoreResilience and Spirituality Essays4481 Words   |  18 PagesResilience is something we are born with and also something we can strengthen and grow as we get older. Many studies have shown the resilience of children to recover from serious traumatic events. However that resiliency is fostered through a positive development (Quisenberry Foltz, 2013). What this means is that in order to overcome trauma, it helps to have a good base. For most people that base is faith. It could be faith in family, friends, themselves, or a higher power. In order to know trueRead MoreDuty of Care Assignment Level 3 Cache Diploma7178 Words   |  29 Pagesenable them to look after their children to the best of their ability. Alongside this, we need to ensure that the children are in a safe and secure environment, that the setting offers safe toys and activities for the children. 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I had gone to different market locations of south Delhi and Interviewed different consumers about their preference and buying behaviour of selecting a particular brand of chocolate. I had also given Questionnaire to them in this regard and took their feedbackRead MoreEast African Culture Reflects on Their Drama Using Aminata, Echoes of Silence and I Will Marry When I Want as Case Study12168 Words   |  49 PagesAND LITERARY STUDIES AN ASSIGNMENT ON: ELS 226 (MODERN AFRICAN DRAMA) SUBMITTED BY : GROUP 4 QUESTION: THE CULTURE OF THE PEOPLE DETERMINES ITS DRAMA. DISCUSS THE EAST AFRICAN EXPERIENCE AS EXEMPLIFY IN FRANCES LIMBULGA’S AMMATA, NGUGI WA THIONGO’ S I WILL MARRY WHEN I WANT AND JOHN RUGANDA’S ECHOES OF SILENCE. LECTURER-IN-CHARGE: DR OLANIYAN MRS LIST OF GROUP MEMBERS. OGUNFEIBO AYOKUNLE O 1002630 IBITOYE EBUNOLUWA ABIGAEL 1000154 ADEBIYI ADEBIMPE MOYOYINOLUWA 1000074 ADEOYERead MoreMario and the Magician18314 Words   |  74 Pages this same border of pine grove and near, presiding mountains, continues all the way along the coast. No wonder then that some competition of a quiet kind should have sprung up further on. Torre di Venerethe tower that gave the town its name is gone long since, one looks for it in vain-is an offshoot of the larger resort, and for some years remained an idyll for the few, a refuge for more unworldly spirits. But the usual history of such places repeated itself: peace has had to retire furtherRead MoreFor Against by L.G. 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Personal Narrative My Best Friend - 1327 Words

â€Å"Okay sissy, don t cry,† she pleaded. I knew the day was coming up, but I tried not to think about it. She was my absolute best friend and I could not imagine living 1,300 miles away. Growing up, we were resentful of each other. We used words and actions to get our point across. Not only did we slap each other, but also kicked and punched. I cried even if it didn’t hurt, that was me being a baby. My dad would scoop me in his arms and at the same time, discipline my sister. It was satisfying if you had asked my 8 year old self. Later on, Madison turned into my soul mate, as I began middle school, up until she had graduated high school. From watching movies until our eyes were not susceptible to keep open, laughing convulsively†¦show more content†¦My grandparents had come to stay with me while my parents were going to take my sister, her pet rabbit, and all her belongings down to Norfolk, Virginia. That is where Nick’s base was located and was going to be living during his enlistment. I was just a few hours shy of saying goodbye to what seemed like forever. We were taking pictures of our last memories together. I went upstairs to change into a pair of jean shorts and a clean shirt. I could smell her perfume lingering upstairs as I heard my name, I sprinted down the stairs, then she said the words†¦ â€Å"I have to go. †My eyes felt as if they were sunken into my head and stomach was in a knot. â€Å"Okay sissy, don’t cry,† she pleaded. I choked them down. She quickly said her goodbyes to her childhood pets. All she could think was that this could be the last time she’d see them. Our dog Tootsie had been already thirteen years old by that time. Tears cascaded down her cheeks. And as she turned towards me, I burst into tears. I had lost all of my composure. She said she loved me and that we could talk on the phone every day to keep in touch. On my birthday, I knew I could come visit, but that was so far away. A whole seven months. As I sauntered into the house, my grandma tried to get my attention, but I was not attentive at all. Besides, I wanted to be alone. I went into the three-season porch and sat in my dad’s black, leather office chair.Show MoreRelatedPersonal Narrative : My Best Friend1210 Words   |  5 PagesSunday, my friends and I were eating a meal of thick stew and crusty bread and drinking a pitcher of hot, spiced, and very watered-down wine. We’d chosen my room because it was the biggest and therefore had the most space for practicing weaponry, our afternoon plan. My friends ate and made small talk. We saw each other most days so sometimes it seemed like we ran out of real things to talk about. I was somewhat lost in my thoughts, about us and about our futures. Koilin was my best friend. He wasRead MorePersonal Narrative : My Best Friend1052 Words   |  5 PagesI Threw my books on the bed and approached the jacket slowly, as if it were Andrew Garfield who would become my best friend. I couldn t look away, I wanted to scream. The jacket would be my new best friend. The leather black and silver studs, the belts, and best of all being popular. This jacket is no ordinary jacket, this is my jacket. I heard steps coming up stairs, my mom stopped by and asked if I like it. I yelled yes with excitement and joy. She left, I stared at the jacket like whenRead MorePersonal Narrative : My Best Friend1080 Words   |  5 Pageswent downstairs to get my older brother so we could finish the vlog, but Caleb laid on the couch unresponsive. As I called his name while walking down the stairs, I realized something was wrong. â€Å"Caleb† I yelled tears pouring out of my eyes as I found him, not breathing. He was dead. 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Cesli Crum was my best friend that I met in third grade. That year came and went, and though in fourth grade Cesli was held back, we still vowed to always be best friends. Then, that winter of two thousand fourteen, her family decided to move away. I felt devastated, so my mom agreed to have Cesli over one evening right before she left. Thus that is whatRead MorePersonal Narrative : My Best Friend1369 Words   |  6 Pagesreason my palms were sweaty and I had butterflies doing loopty-loops in my stomach. I was on my way to visit Julia, one of my best friends at the time. The whole way there, in bumper to bumper traffic, I reflected on all of my memories with her, including playing on a fallen, rotten tree and pretending that it was milk chocolate shop. As little girls, we would dress up in glittery, razzled costumes and sing our hearts out, which continued well into our teen years when she drove me to school my freshmanRead MorePersonal Narrative : My Best Friend1034 Words   |  5 Pagesbeen my best friend since I was deported to this horrid tent city. My spouse and daughter died in the floods of Grimsdon. Every thought of them, cripples me with grief instantly, my heart and soul ached for my precious daughter and partner bring me to tears. Thankfully, I met . Ella, who, whilst she could never replace my biological Family, I feel she is now like a much-loved sister to me. She is the only light when there is so much darkness, surrounding us. Suddenly, out of the corner of my eyeRead MorePersonal Narrative : My Best Friend1033 Words   |  5 Pageshim cuddling into his side shaking from the cold. We d been outside for over an hour, in barely any clothes. My face edged with tear streaks and bags under my eyes. I had mascara smudged across my right cheek and my makeup was running. At one point, I turned over and glanced up at him. I studied his face and thought to myself. This was my best friend. We used to hang out after school at my house and watch movies until late. How had things changed so suddenly? I thought of all the good mom ents we dRead MorePersonal Narrative : My Best Friend1192 Words   |  5 PagesWe have been best friends since elementary school and gone through a lot together, but we backed each other when it meant the most. While I waited for my flight at Regan International, I called Elizabeth and invited her to my place for a late dinner. I missed her and looked forward to spend time with her. *** As 8 o’clock grew near, my excitement to spend a girl s-night-in with Liz increased. So much has developed since we last chat. Therefore, when I heard the knock on my front door, IRead MorePersonal Narrative : My Best Friend1004 Words   |  5 Pageswhere you think your life is ruined for good? My best friend Peggy and I experienced that feeling one boring night last summer when we were home alone. Last year I was know for â€Å"trouble†, I liked to fight and be the center of attention. I always had to make a scene about everything. Even though I was constantly in trouble with my parents, I never did anything that would put me in jail for a long time if I were to get caught by the police. My best friend was the same way. We both had negative attitudes

Taxation Law and Practice Preparement of Fees

Question: Describe about the Taxation Law and Practice for Preparement of Fees. Answer: Arthur Murray (NSW) Pty Ltd V FCT (1965) 114 CLR 314 Facts of the case The taxpayer was engaged in the business of providing dancing lessons and offered discount to students that paid fees in advance. This discount was offered to encourage the student from prepayment of fees. The agreement between the taxpayer and the students expressly provided that there would be no refund of prepaid tuition fees. The taxpayer transferred the fees received in advance into suspense account which was described by the taxpayer as unearned deposit- untaught lessons account. The taxpayer after providing dancing lessons to the students transferred the relevant fees into revenue account from the suspense account. However, as per the agreement, the taxpayer was not required to refund prepaid tuition fees but in practice, taxpayer refunded the fees of students that did not completed the lessons (Barnett Harder, 2014). The taxpayer treated the prepaid tuition fees, as income derived after the dancing lessons were completely provided to the students. Therefore, prepaid tuition fees received was not included in the assessable income of the taxpayer (French, 2013). The taxpayer in calculating the assessable income only included the fees for which the tuition has already been provided during the year. The commissioner of tax calculated the assessable income on receipt basis and included the prepaid tuition fees as ordinary income under section 25(1) of The ITA Act 1197. Issues of the case The taxpayer and the commissioner of tax calculated the assessable income of the taxpayer differently because they both differ in the treatment of prepaid tuition fees. The issue before the court therefore was to determine whether the assessable income of the tax payer should include the prepaid tuition fees (Courtney, 2014). Conclusion of the case The high court held that the general rule is if fees are received in advance for a service that has not yet been provided then such fees should not be included in the assessable income. The high court further held that though there was an agreement between the taxpayer and the student that no prepaid fees will be refunded but in practice, it was not followed. The taxpayer refunded the fees of the students if not all the lessons are taken by the student (Shetreet Turenne, 2013). Therefore, the taxpayer could not include the prepaid tuition fees as income in the year of receipt because there exist a possibility that the taxpayer might have to refund the advance fees in case the tuition is not provided. The high court in this judgment concluded that the taxpayer derived income from providing services in the year the dancing lessons are provided and not in the year, the advance fees were received. The judgment upheld that the accounting treatment followed by the taxpayer is appropriate (Ferran Ho, 2014). a). (i) The ITA Act 1997 in section 6-5(4) provides that if an amount is received by the taxpayer or anyone on behalf of the taxpayer then such amount received should be considered as income derived. The income derived during the year should be included in the assessable income of the taxpayer as per the section 6-5 of the ITA Act 1997. There are primarily two methods of calculating income for the purpose of tax this are earning method and receipt method. The taxpayer should adopt the method that most appropriately reflects the income of the taxpayer (Kenny, 2013). In Taxation Rule 98 /1in, Para 19 as per general rule it is provided that if income is derived from investment, income derived from sources other than business income and income derived by an employee then in such cases receipt method of calculating income is appropriate. The Para 20 of the TR 98/1 provides that it is appropriate to calculate income on earning basis if the income is derived from business of trading or manufacturin g. It is to be noted that for the purpose of tax the earning method is considered as the most appropriate method of calculating income (Athanasiou, 2014). (ii) The RIP Pty Ltd is engaged in the business of proving funeral and other related services. The reported profit of the company is $2.45 million for the year ending 30 June 2016. The company provided funeral services and earned its revenue from customers under various options (Brabazon, 2015). The different methods adopted by the company for collecting fees from customer are given below: The company received fees by issuing a net 30-day invoice from the external insurance company. The company also issued a net 30 days invoice to its customers for collection of fees. The RIP Finance Pty Ltd provides credit under repayment installment plan the company also received fees from this company. The company also received fees as installment in advance from customers under easy future plan. The general rule is that the earning method is the most appropriate method for calculating income derived from business. In case of RPI Ltd as the funeral service is provided the income is derived and it should be recognized as revenue. The procedure adopted by the company is that after the funeral service is provided the company raise a net 30 days invoice. The company should recognize the income derived as revenue after the service is provided and the net30 days invoice is raised and should not wait for actual receipt of revenue (Mortimore Dickfos, 2014). The company runs a scheme of easy future plan and under this scheme the fees are received in advance by the company with the promise of providing funeral services in the future. The advance fees received under the easy future plan scheme are non refundable (MacDonald, 2012). In case a member defaults in paying all the installments under this scheme then the fees that are already paid to the company are forfeited and transferred to a separate account called Forfeited payment account. The company should immediately recognize the forfeited fees as income because RIP Pty Ltd has no liability to provide funeral service to the discontinued members under this scheme. Based on the above discussion it can be concluded that the RIP Pty Ltd derives the income as the funeral service is provided (Fegan Stephens, 2012). (b) In the case of Arthur Murray, it was concluded that income is derived in the year the service is provided to the customers. The case also states that as per general rule the fees received in advance should be recognized as income in the year the service is provided. In easy future plan the RIP Pty Ltd receives fees in advance and in future it provides the funeral services. The company includes the fees received in advance as income in the year the fees are actually received (Gaal, 2013). The circumstances in the case of Arthur Murray are similar to that of RIP Pty Ltd so the principle held in the case of Arthur Murray is applicable in the accounting treatment of RIP Pty Ltd. Therefore, the company should not include the fees received in advance as income in the year the advance fees are received but it should include the advance fees in income in the year of providing the funeral service (Passant, 2016). (c ) The taxation Rule 98/1 provides that there are two methods of accounting of income for the purpose of tax. These methods are earning method and receipt method. The receipt method is also known as cash basis or cash received basis because under this method income is derived in the year the actual or constructive income is received. As per section 6-5(4) of the ITA Act 1997 it will be considered as income derived if the taxpayer or anyone on behalf of the taxpayer receives income (Dzhumashev, 2014). There is another method apart from receipt method for accounting of income for tax purpose. Another method of accounting for tax is the earning method and it is known as the accrual method or cash and credit method. Under this method, income is derived as it is earned and a recoverable debt is created. If the task that is required to be performed under the agreement has been performed completely then the taxpayer can legally claim the amount and it is referred to as recoverable debt. Theref ore, it can be said that the commissioner and taxpayer can choose the earning method or receipt method for calculating income for the purpose of tax (Vann, 2014). ii. The RIP Pty Ltd runs a scheme called easy future plan. Under this plan, the customers are required to pay fees as advance installments and the company agrees to provide funeral service in future. The advance fees paid by the customers are non-refundable. If a customer fails to pay all the advance installments then the partial fees received are forfeited and are transferred to a separate account called Forfeited Payment Account. The company does not have any liability, as the customers did not pay complete fees. Therefore based on the fact that the fees are non refundable and the company has no liability to provide service in future it is advised to RIP Pty Ltd that the forfeited fees of $16200.00 should be treated as income in the year the fees are forfeited (Paturot et al., 2013). Part B The trading stock is referred to as anything that is manufactured or acquired in the ordinary course of business and is used for manufacture, sell or exchange of goods as mentioned in section 70-10 of the ITA Act 1997. The CGT assets and financial agreements are included in definition of trading stock. It is provided in section 70-25 of the ITA Act 1997 that the amount incurred for trading stock should not be of capital nature. Therefore the caskets and accessories purchased by the RIP Pty Ltd that are used in the ordinary course should be treated as trading stock and not capital assets (Brody et al., 2014). The section 8-1 of the ITA Act 1997 allows general deductions and the amount paid for the purpose of purchase of trading stock buy the RIP Pty Ltd is allowed as deduction as deduction under this section. The deduction for purchase of trading stock is allowed in the year the trading stock becomes part of stock in hand of the company. It is also provided in section 8-1 of the ITA Act 1997 that general deduction under this section is allowed for expenses that is necessary for carrying on business and produce assessable income. In the given case, RIP prepaid an amount of $25000.00 for purchase of stock that is to be delivered in next income year. Based on the above discussion it is advised that the prepayment amount should be treated as advance for the income year 30June 2016 (Robson, 2014). ii. As per section 6-5 of the ITA Act 1997, any income that is received by a resident taxpayer should be included in the ordinary income as per this section. Therefore, the dividend that is received by the RIP Pty Ltd should be included in the taxable income. The company will be able to take franking credit as the dividends are fully franked. The advance payments for rental storage are not included in the list of capital asset provided in section 100-25 of the ITA Act 1997. Therefore, amount paid in advance for rent should not be treated as capital assets. The advance rent includes rent of four months of the current income this rents is allowed as general deduction under section 8 of The ITA Act 1997. The unused long service leave should be included in the assessable income as per section 83-80 of the ITA Act 1997. In this case, RIP Pty Ltd paid a three-month long service leave in advance this advance should be treated as expense and not as advance for the income year 30 June 2016 (McClu re et al., 2016). iii. The taxpayer can claim general deductions under section 8 of the ITA Act for producing assessable income. The list of CGT assets as provided in section 100-25 of the ITA Act 1997 includes land and building. The expenses incurred by the taxpayer for land and building should not be included as general deduction under section 8 of the act (Saad, 2014). These expenses should be treated as capital nature and not as general deduction. The expenses related to construction of onsite parking, expenses for equipment, expenses for landscaping are to be treated as capital expenditure and not as general deduction. Reference Athanasiou, A. (2014). Changing from cash to accruals accounting.Taxation in Australia,48(8), 459. Barnett, K., Harder, S. (2014).Remedies in Australian Private Law. Cambridge University Press. Brabazon, M. (2015). Australian International Taxation of Attributed Trust Gains.Australian Tax Review,44(3), 141-166. Brody, E., Breen, O. B., McGregor-Lowndes, M., Turnour, M. (2014). 5 An Unrelated Income Tax for Australia?.Performance Management in Nonprofit Organizations: Global Perspectives,17, 87. Courtney, W. (2014).Contractual Indemnities. Bloomsbury Publishing. Dzhumashev, R. (2014). Corruption and growth: The role of governance, public spending, and economic development.Economic Modelling,37, 202-215. Fegan, T., Stephens, M. (2012). Taxation of entities.Concise Collection of Tax Fundamentals, A, 31. Ferran, E., Ho, L. C. (2014).Principles of corporate finance law. Oxford University Press. French, R. (2013). Law-complexity and moral clarity.Brief,40(6), 25. Gaal, J. (2013). CGT Small Business Reliefs: The Comprehensive Practitioner's Handbook.CGT Small Business Reliefs: The Comprehensive Practitioner's Handbook, xxviii. Kenny, P. L. (2013). Aligning Income Tax Laws with Accounting Rules: A Simplified Tax System Case Study.Available at SSRN 2340888. MacDonald, A. (2012). Introduction to taxing of trusts.Concise Collection of Tax Fundamentals, A, 51. McClure, R., Lanis, R., Govendir, B. (2016). Analysis of Tax Avoidance Strategies of Top Foreign Multinationals Operating in Australia: An Expose. Mortimore, A., Dickfos, J. (2014). Using schemas to demonstrate the methodology of solving complex tax problems: A case study.Journal of the Australasian Tax Teachers Association,9(1), 230. Passant, J. (2016). Tax and the Forgotten Classes-A Snapshot of History.Available at SSRN 2721266. Paturot, D., Mellbye, K., Brys, B. (2013). Average personal income tax rate and tax wedge progression in OECD countries. Robson, A. (2014). Australia's carbon tax: An economic evaluation.Economic Affairs,34(1), 35-45. Saad, N. (2014). Tax knowledge, tax complexity and tax compliance: Taxpayers view.Procedia-Social and Behavioral Sciences,109, 1069-1075. Shetreet, S., Turenne, S. (2013).Judges on Trial: The Independence and Accountability of the English Judiciary(Vol. 8). Cambridge University Press. Vann, R. J. (2014). Hybrid Entities in Australia: Resource Capital Fund III LP Case.Tax Treaty Case Law.

Data Security Governance Conundrum System †Assignmenthelp.com

Question: Discuss about the Data Security Governance Conundrum System. Answer: Introduction: There are various data security threat which have been discussed in ENISA report; some of the top threat which could be considered most important and which have great effect particularly when it comes to the security of the Big Data assets and the infrastructure are discussed below; Based on this landscape report (2016), the nefarious activities usually manipulate the existing data infrastructure through the hackers who uses various software or perhaps a tool (Chance Brooks, 2015). Their actions usually leads to interferences to the security of the infrastructure of the Big data for example the software, computing models, hardware as well as the storage models. The major security threats which relates to the nefarious activities are; utilization of the malicious code which is referred to as virus in order to paralyze on the operations of the infrastructure of the Big Data (Chance Brooks, 2015). Another activity is the identity theft which usually involves stealing of the data systems logins by unauthorized individuals. Another activity is the denial of the service information, which involves the use of the certificate that are rogue as well as the misuse of the audit tools. The nefarious activities in most of the case are rated high due to the fact that in mos t cases where there is use of the malicious code, it target the large sources of data particularly in big organization or perhaps the government entities. An example was the use of the WannaCry Ransome attack which targeted the major organization data system in 2017. This occurs when the packets travel across the network, these are prone to getting altered, looked at or perhaps hijacked. Hijacking generally occurs whenever a malicious party intercepts the network traffic session and postures as one of the session endpoints. The attacker has the capacity to monitor on the data sources to or perhaps from the target, to have the ability to gather the most susceptible data (McNeil, Frey Embrechts, 2015). This attacks is focused on sniffing the network traffic, but could possibly include observing other type of information streams. Sniffing or even eavesdropping is basically the act of monitoring the traffic on the network when it comes to the data for instance the plaintext passwords or perhaps configuration data. With merely a simple sniffer packet, the attacker could read conveniently all the plaintext traffic. This threat is amongst the leading most since it is executed via the net as soon as the attacker is able to gain access to a connection us ing the packet sniffer to the victim system, they can do a lot of damage for example steal the information, or even modify on it. Loss of data/unintentional damage This is human error, unintentional intervention or perhaps the erroneous use of the administration of system which leads to the data loss or destroyed by failures or neglect in the storage and it may end up in the unintended individuals (Pahi Skopik, 2016). Such leakages of the data could be due to unintended data sharing for example through the emails, web programs or perhaps inadequate information on to the system data that is in use. This kind of threat could damage individuals greatly. For example, in the event that the data which was contained in the information system belong to a patients in the hospital, and it leaked the patient medical data is no longer confidential as it is required. Based on ENISA threat landscape (2013), defines the threat agent as somebody or perhaps something that possess reliable functionality, an obvious intention to be able to manifest a threat as well as document of past actions (Cornelissen Cornelissen, 2017). With regards to the Big Data asset owners it is essential to be familiar with the danger agents which have emerged from threat agent group. The key threat agents are as follows; These are individuals who undertake unauthorized activities through use of the internet or perhaps a network channels by targeting the data system. These kind of people usually conduct such activities for the purpose of personal gain (Cornelissen Cornelissen, 2017). The basis of carrying such activities would be for information theft or even modify the data for example, the point of sales, or even then the banking system among other for the sole purpose of gaining financial independence. The cybercriminal can target organization that are locally, or internationally such as the banks or the insurance companies to get the insurance policies data (Cornelissen Cornelissen, 2017). Based on the landscape report it has highlighted that the countries such as Russia, and China have been affected by many instance of cybercrime between the period of 2011 and 2013. Despite this increase number of criminal activities it is possible to control them in different ways. One way would be through control in Access security feature. In the use of this security features in the Big Data infrastructure it enable a way for the authorization level in order to classify the process of access where each user of the system has their own access security credentials which are defined to a given part of the information system. This would assist in preventing the unauthorized individuals from gaining access to unauthorized data hence reduce on the rate of the cybercrime activities (Khan, Yaqoob, Hashem, Inayat, Mahmoud, Alam Gani, 2014). Another way to prevent the cyber criminals from accessing the system would be through use of an Anti-virus in the business as well as keeping it up to date. This program ensures that any malicious software or perhaps a code that is used by the cybercriminals so that they do not penetrate to the data systems (Richards King, 2014). Additionally, it is important to note that the design as well as the implementation of the data syste ms, it is vital to put the security protocol that integrate into the system to be able to counter any attack from the cyber criminals. It is also vital to control on the cybercrime through monitoring of the data system infrastructure as well as scanning on the data which is contained in the system. This ensures that every behavior which is unauthorized can be detect and appropriate action is undertaken. Cyber terrorist According to the ENISA reports highlights on the issues of the cyber terrorist as one of the threats of the system security (Pritchard PMP, 2014). The cyber terrorist are individuals who use the internet to enable an attack by use of either a malware, or the virus and infect the network of computer that belongs to different organization and individuals. The motivation which is pegged on the cyber terrorism activities is based on political or religious and the capability could vary from low to high (Pritchard PMP, 2014). The cyber terrorists usually prefer critical infrastructure for attack such as public health, energy production as well as telecommunication. These individuals causes severe impact in the society as well as the government. To minimize on the cyber terrorism there are various measures which could be employed. Some of the security procedures which can be implemented are; one is the design of the data system security mechanism from the beginning (Taylor, Schroeder Meyer, 2014). This is rather a preventive technique which makes sure that the system is secure from any attacks. When there is integration of the security measure during the design it ensures that the intention of the attackers are prevented and no damages could occur. Other security measures which could be incorporated would be the physical isolation to the data systems (Taylor, Schroeder Meyer, 2014). This could ensure that any physical attack such as stealing of the information system or the devices could be prevented. Other ways world be through cryptography security techniques. These are techniques for securing communication in presence of the third parties regarded as adversaries. It all about constructing as well as analyzing the protoc ols in order to prevent third parties or the public from reading private information by encrypting the data. When the business assets have been encrypted it become difficult for the cyber terrorists to penetrate the system. Online social hackers or hacktivists: This is another key threat to the information systems. Based on the report of ENISA agency, these hackers motivated both politically and socially to use the computer system especially when protesting or even promoting their cause. Their target are mainly the high profile websites, corporations, military institutions or perhaps intelligence agencies (McNeil, Frey Embrechts, 2015). Their subversive use of the computers as well as the computer networks would be to promote the political agenda and even the social alterations. In relation to the roots in hacker culture in addition to the hacker ethics it ends tend to be more often associated with free speech, or the freedom of information movements. These kind of hackers obtain people information or organization without their consent (McNeil, Frey Embrechts, 2015). The general function of the social hackers would be to get access to the data to the constrained information or physical space without a ppropriate permission. In many of the cases they achieve their goal by means of impersonating a group or even a person; who is directly or simply indirectly known to the victims or maybe by representing an individual or group in high position of authority. This is achieved by means of a pre-medicated research as well as planning to gain the confidence of the victim. There are various measures which can be put in place to prevent the online social hackers some of them are as follows; one is to be cautious with your password. Besides having strong credential of password which is hard to guess, it is important to be scholastic about other individual knowing about it (McNeil, Frey Embrechts, 2015). Do not share it with any individual and when not in the system always log yourself out. The second security measure would be to have a two-factor authentication. This could offer an extra layer of protection to your password. With the use of the two-factor authentication one is able to eliminate any threat of individuals breaching the social media accounts or any other account. Based on the facts which have been provided on the report in regards to threats agent by ENISA, it is evident that these threats could be caused by any of threats agents for example the cybercriminals, online social hackers, script kiddies and the cyber terrorist (Morabito, 2015). This clearly highlights that there is no specific threat to which could be associated by any given threat agent (Morabito, 2015). Therefore, it is observed that any agent could be arise from any threat and thus the information systems can be protected against any security threat agent that arises to make it more secure from any attack. Discussion on improvement of ETL process As a result of the huge volume of data in the processes of the ETL, improvement to its performance is very vital to enable the whole process to run smoothly. This process may be improved in the following ways; one way would be to load the data incrementally. Merely loading only changes between the previous and the new data which can save a lot of time as compared to the full load (McNeil, Frey Embrechts, 2015). It can be difficult in implementing as well as maintaining, but difficult does not mean impossible. The second thing would be to partition of the large tables. In case one uses relational databases and you intend to improve on the data processing window, one can partition large tables (McNeil, Frey Embrechts, 2015). This could cut big table down to be physically smaller maybe by date. Each of the partition would have its own indices as well as the indices tree which is more shallow hence enabling quicker access to the data. Moreover, this would allow switching of the data in and out of the table in quick Meta data operation as compared to the actual insertion (McNeil, Frey Embrechts, 2015). Another way would be through batching. This may be used in improving the performance of the ETL process by extracting numerous rows by means of separation logically or through recurring used data that has been extracted (Rivers Lewis, 2014). This ensures that the data has been extracted at various intervals hence making the process much efficient. Moreover, this process is important because it reduces on the amount of data which is utilized in each implementation load of ETL. Whether ENISA should be satisfied with current state of Information Technology security? Based on this research I believe that ENISA should be satisfied with their current state of the information technology strategy. This is because this organization has been able to identify the security threats and they have been able to group them into various categorizes and provide techniques on how to mitigate them (Chance Brooks, 2015). The measures which have been employed by ENISA provide a platform for securing the information through different infrastructures without any cause of interferences. Moreover, in the research it has identified the various strategies used in improving ETL operations (Chance Brooks, 2015). ENISA has been able to resolve different threats which are embedded in the systems as well as other hardware devices. Additionally, the report has highlighted on other threats which could bring about the information leakages or unauthorized access that could be controlled by use of the control access mechanism and presence of secure credentials. In my view, ENISA should appreciate on the current state of their IT security strategy. References Ballard, C., Compert, C., Jesionowski, T., Milman, I., Plants, B., Rosen, B., Smith, H. (2014). Information Governance Principles and Practices for a Big Data Landscape. IBM Redbooks. Barocas, S., Nissenbaum, H. (2014). 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