Computers - Make Our Lives Easier!

Computers have brought a dramatic and significant change in every home, making it an adorable pet of the family. Definitely computers have made our lives easier and a lot more convenient, compared to our lives back in the 80's and 90's. No wonder, its magic!

Computers have by far changed the life of each and every person, both physically and mentally. Even people who were naive and oblivious about computers have now started using them because of its simple and effortless operations and the result it reaps. It is employed in almost every aspect of our life, especially in the fields of education, business, medical innovations, etc., making our work easier, thus saving time.

There are myriad examples to prove the above statement; The trend of sending letters and telegrams to convey our wishes and concerns are now being replaced with emails and instant messages, which does not raise a question of dissent, since it has created a strong bond and intensified the communication among our near and dear ones, who are thousands of miles apart. Another very good example is the online shopping, which enables us to purchase what we require, irrespective of place and time. There are several others to consider; for example, the availability of a wide selection of movies and music for us to download, the opportunity to browse through a massive pile of information to get the required, the facile way of paying the bills while sitting at home, munching some popcorn, etc., and the peak of these comforts is that they are just done with a click of a button. All these advantages entice people to at least give it a try, before they fully get indulged in.

Computers - Make Our Lives Easier!

The only disadvantage or drawback that I could infer from using computers is the health problems, that are anticipated to arise from spending hours with computers. It is very obvious that it makes us feel lazy and lethargic, but this could for sure be straightened out if we restrict our access to computers. I really could not think how it could make our life stressful.

On the whole, it is a fact, which should be realized by everyone that computers have metamorphosed our entire life in regard to our attitude, behavior, appearance, relationship and our complete life style.

Computers - Make Our Lives Easier!
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Crime Scene Forensics - Telling the Difference Between Primary and Secondary Crime Scenes

At the scene of a crime, criminal investigator may note that there is more to it than what they see at the time of their arrival. In fact, there may be two or more crime scenes that exist. All of this is dependent upon how and where the offense was committed. Such scenes are classified as either primary or secondary. The primary crime scene is the place where the actual offense took place. A secondary crime scene is the place in some way, shape, or form, that is related to the offense but is not the place where the offense occurred.

In a jewelry store heist, for instance, the store is the primary scene, whereas the thieves' getaway car and apartment are the secondary scenes. In a murder, the home of the victim who was stabbed or shot by the offender is the primary crime scene. If the perpetrator used the victim's van to transport the body and dump it into a nearby lake, the van and the point at the lake where the victim was dumped would be considered the secondary crime scenes.

In general, primary scenes hold more usable clues than do secondary scenes but not always. Sometimes, the only crime scene that CSI's have to go on is the secondary scene-the place on the lake where the perpetrator dumped the victim's body. Under such circumstances, forensic investigators may not know the primary scene where the killing occurred and therefore use the clues found at the secondary scenes to help them establish the identity of the offender or locate the primary crime scene. They may also use to their advantage fibers from an expensive tailored suit they found on the victim to identify the manufacturer, the vendor, and ultimately a list of buyers or places where that particular suit has been sold. Doing so can shorten the focus of the investigation and lead authorities to the primary crime scene and bring the offender to justice.

Crime Scene Forensics - Telling the Difference Between Primary and Secondary Crime Scenes

Crime Scene Forensics - Telling the Difference Between Primary and Secondary Crime Scenes
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Types of Computer Crimes

Computer crimes refer to the use of information technology for illegal purposes or for unauthorized access of a computer system where the intent is to damage, delete or alter the data present in the computer. Even identity thefts, misusing devices or electronic frauds are considered to be computer crimes.

Here is a list of different types of computer crimes.

o Hacking: This involves gaining unauthorized access into a computer system. Usually hackers are able to get through the security capabilities of a computer system and once they are in, they have unlimited access to confidential information and data stored in the computer. Today, hacking of IP addresses is very common as it allows the hacker to assume a false online identity and conduct criminal transactions without revealing his true identity.

Types of Computer Crimes

o Phishing: This is a common computer crime is the United States. Here emails are sent to gullible users that make them believe that the emails are from authentic sites. The users are passed onto fake websites where they enter their confidential data like usernames, passwords and credit card details. The fake websites look and feel real and that is why many people get fooled into entering sensitive information.

o Computer Viruses: These are actually computer programs that are capable of replicating themselves and harming computer systems present in a network. These viruses work without the knowledge of the users and spread from one computer to another through the network, Internet or removable devices like CDs and USB drives. Writing computer virus is a criminal activity and is punishable by law.

o Identity Theft: This one of the most serious frauds in today's word. It involves stealing money and getting benefits by using an identity of another person. This also includes the use of someone else's credit card details to purchase good and services. It has been seen that blackmail and terrorism often employ identity theft.

o Cyberstalking: This is using the Internet to stalk a person just like someone world do in the real world. Here the stalker sends emails, spreads false information or issues threats using the Internet. Cyberstalking is also used to prey on unsuspecting children and women.

Types of Computer Crimes
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Criminal Forensics - MO vs Signature - How to Tell the Difference Between a Crook's Various Actions

When you watch your favorite CSI TV show, you may have heard of the terms, MO, or modus operandi, and signature that a perpetrator uses when committing a crime. What is an MO and how does it differ from a criminal's signature?

In this article, we will elaborate on the differences between these two terminologies so that when you watch your favorite detective show, you will have a better understanding of what the characters are talking about.

Modus operandi, aka MO, or method of operation, refers to the tools and techniques that a crook uses to commit a crime. This concept is very ancient. In fact, this concept dates back 19th century England when a police constable, Major L.W. Atcherley of the West Riding Yorkshire Constabulary of England, developed a 10-point system for identifying a perpetrator's MO. Scotland Yard later incorporated many of his techniques that are still in use today.

Criminal Forensics - MO vs Signature - How to Tell the Difference Between a Crook's Various Actions

The following factors are considered when identifying a perpetrator's MO:

Place of the crime Point of entry Method of entry Tools used during the criminal act Kinds of objects removed from the scene of a crime Time of day when the crime occurred The culprit's alibi The culprit's accomplices Mode of transportation to and from the scene Unusual characteristics of the crime, such as killing the house cat or leaving behind a note or object to challenge police

All these factors address the culprit's method of doing things. He finds it necessary to do these things as part of committing the crime.

An MO may evolve over time as the perpetrator finds better ways to commit murder or other kinds of crimes. This may include changing his mode of entry, ploy, disguise, or the time when the attacks occur. He will modify his methods to become more effective and help him avoid being detected.

On the flipside of an MO, a signature refers to an act that has nothing to do with completing the crime or getting away with it. Signatures are important to the perpetrator in a personal way. Torturing the victim, repeatedly stabbing the victim, postmortem mutilation, and the removing of souvenirs or trophies are examples of signatures. These actions are motivated by a killer's fantasies and psychological needs.

Unlike an MO, the perpetrator's signature does not change. His signature may be refined over time, but the basic signature stays the same. For instance, if a serial killer poses his victims in particular manner with a crucifix on the chest, details like candles, bracelets or other ceremonial objects may be included at a later time. The signature has changed, but its basic theme and form stay the same.

The driving force of a signature is the reason for its stability. The perpetrator's signature takes it origin directly from his fantasies. These fantasies develop at a young age and are refined into an obsession from years of mental rehearsal. During the crime, the perpetrator forces the victim to respond in accord with his fantasy. The signature is used only by the culprit to carry out his personal fantasy. Because his fantasy never changes, the signature stays the same.

The next time you watch CSI and hear of the terms MO and signature, you will have a better understanding of their definitions.

Criminal Forensics - MO vs Signature - How to Tell the Difference Between a Crook's Various Actions
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Computer History and Impact of Computers to the World

Personal computers have completely revolutionized the way the world, lives, works and conducts business. Strictly-speaking, computers arrived on the scene way back in 1936 when one Konrad Zuse produced what was then called the Z1 computer. This was a cumbersome machine that could perform simple calculations and also crunch simple data. This was not as sophisticated as what we have today but it served to set the foundation for further research and in 1944, John Atanasoff and Clifford Berry from Iowa University built on this model and produced several innovations of the computer which was capable of producing arithmetic calculations, parallel [processing, memory regeneration and other simple computing tasks. The research was taken further at Harvard University, then IBM, the business conglomerate joined the fray and in 1953 produced what was then the world's first sophisticated computer. Even then, it was still large, occupying entire floors and consuming untold power.

As we have mentioned, computers have completely changed the way we live and work. Today, computers are in almost every office. There are still offices in some parts of the world which still don't have computers but this is now rare because without computers, work is inefficient and cumbersome. Take for instance calculations. It would take days for companies to do simple calculations not to mention companies that deal with lots of material and inventory. Computers make this work simple and allow businesses to become more efficient on a day to day basis.

Another use of computers is communication. With computers has come the wondrous world of the Internet or what is called in other circles, the World Wide Web or Information Superhighway. As much as computer has changed the way we work, they have also revolutionized the way we communicate. The term "the world is a smaller place" or phrases like "global market place". This is because the Internet has made communication so easy and seamless that there has people can communicate instantaneously regardless of what part of the globe they are located. The world of email, although it hasn't completely resulted in the eradication of snail mail, has nevertheless caused a decline in visits to the post office or the purchase of stamps. All this is because people now sit behind a computer and email back and forth. To go even further, specialized Internet software run by many major companies such as Microsoft, Yahoo and Google has made it possible to chat in real time with someone on the other side of the globe. Video conferencing has also been made possible. This has completely changed the way we conduct meetings. Businesses can now even open branches in other countries faster because the top level management can communicate with lower management via video conferencing. People can actually see each other regardless of where they are located and all this is courtesy of the advent of computers and the Internet. Computers have evolved a lot since and are now in almost half of all US households and most offices in the rest of the world.

Computer History and Impact of Computers to the World

Computer History and Impact of Computers to the World
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Definition and Objectives of Bookkeeping and Accounting Systems

Accounting is defined as "the art of recording, classifying and summarizing in terms of money transactions and events of financial character and interpreting the results thereof." In simplest words, we can say:

(1) Accounting is an art

(2) of recording classifying and summarizing

Definition and Objectives of Bookkeeping and Accounting Systems

(3) in terms of money

(4) transactions and events of financial nature and

(5) interpreting the results thereof

Accounting is an art of correctly recording the day to day business transactions: It is a science of keeping the business records in a regular and most systematic manner so as to know the business results with minimum trouble. Therefore, it is said to be a statistical procedure for the collection, classification and summarization of financial information.

Objectives of Accounting

The objectives of accounting are two-fold:

(1) To record permanently, all business transactions, and

(2) To show the effect of each transaction and also the combined effect of all such transactions for a given period so as to find out the profit the business has earned or loss incurred, and also to know the correct financial position on a particular date.

The necessity and importance of accounting can be understood by answering the following questions:

(1) How much we have earned this year ?

(2) How much was earned during the last year ?

(3) Is our business improving?

(4) How much cash do we have?

(5) How much money we owe?

(6) How much others owe to us ?

Accounting Systems

There are various systems of accounting for maintaining business records:

Cash system of accounting

This system records only cash receipts and payments on the assumption that there are no credit transactions. If at all there are any credit transactions, they are not at all recorded until the cash is actually paid or received. Receipts and payments account in case of clubs, societies, hospital, educational institutes, lawyers etc. is the best example of cash system.

Single Entry System

This system ignores the two fold aspect of each transaction as considered in double entry system. Under single entry system, merely personal aspects of transaction i.e. personal accounts are recorded. This method takes no note of the impersonal aspects of the transactions other than cash. It offers no check on the accuracy of the posting and no safeguard against fraud because it does not provide any check over the recording of cash transactions. Therefore, it is called as "imperfect accounting."

Double Entry System

The double entry system was first evolved by Luca Pacioliin, who was a Franciscan Monk of Italy. With the passage of time, the system has gone through lot of developmental stages. It is the only method fulfilling all the objectives of systematic accounting. It recognizes the two fold aspect of every business transaction.

These questions are of decisive importance for a trader and the answers can only be derived from up to-date financial records. Only the system of keeping the perfect records of all business transactions will help the proprietor to know the amount he has gained or lost.

The main objective of any business is to earn maximum possible profits with minimum expense. In view of this, a commercial organization always tries to expand its business, increase its sales and reduce operating expenses. The progress made in this regard, is always indicated only by the properly maintained financial records.

Meaning of Accounting

In the beginning, the main objective of accounting was to ascertain the result of the business activities (whether profit has been earned or loss has been suffered) during a year and to show the financial position of the business as on a particular date. Accounting has to meet the requirements of taxation authorities; investors, government regulations; management and owners. This has resulted in widening the scope of accounting and may be defined as follows:

"Accounting is the art of recording, classifying and summarizing, in a significant manner and in terms of money transactions and events which are in part at least, of a financial character and interpreting the result thereof."

Is Accounting a Science or an Art?

In simple words, science establishes relationship of cause and effect whereas the art is the application of knowledge comprising of some accepted theories, principles and rules. Since accounting docs not establish cause and effect relationship it only provides us with the procedure by which objectives of accounting can be achieved, therefore accounting is an art and not a science. Accounting is an art of recording financial transactions in a set of books; classifying in desired categories and summarizing the information for presentation in a suitable manner to the concerned persons for their benefit.

Scope of Accounting

The need of a system of accounting was felt by man early in the history of trade and commerce. The art of book-keeping is as old as the art of trading itself. This art of keeping records passed through many phases since its inception. With the development of commerce, it has attained a position of great importance. Indeed, it can be truly said that accounting has become the foundation on which the whole fabric of modem commerce rests.

Though there is no legal obligation on an ordinary trader to keep the records, every business house finds it essential and convenient to keep the systematic records so as to know where exactly it stands. Moreover, it is legally binding on some forms of business, such as joint stock companies, to prepare periodically, statements in proper forms showing the position of the business. A proper and satisfactory method of accounting is an essential part of any business house for the following reasons :

(1) If no records are kept, it will be difficult to find out accurate net profit. Under such circumstances, tax authorities may overestimate the profits and thus a trader will suffer for not having kept the business records.

(2) In absence of proper business records, the trader will find it difficult to submit the true position to the court in case he becomes insolvent.

(3) Keeping of proper records helps the trader in framing future business plans & policies.

(4) It will be difficult to ascertain and fix the price of business to be sold or disposed off, if no records are kept.

(5) Finally, in spite of the best memory it is beyond the capacity of a trader to remember all the business dealings with back references.

Definition and Objectives of Bookkeeping and Accounting Systems
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Difference Between 64 Bit and 32 Bit OS

During my research about 64 and 32 bit operating system I found many people confused about what computer they should purchase or what "bit" system they should choose...I think this article is a great help for people to choose the correct machine for their use.

So, what is the difference between 32 and 64 bit operating system?

A 32 bit processor is faster than a 64 bit processor, 64 bit processors are very commonly used that you can find it easily in any home pc but the main difference is the hardware you are having on your machine. For 32 bits there isn't any need of any wide main bus to carry 32 bits at a time but for 64 bits its must that you should have a wider bus to carry 64bits.

Difference Between 64 Bit and 32 Bit OS

The main difference between a 32 bit and 64 is that 32 bit system has 4gb(gigabytes) of space for addressing means that the 32 bit system has a limit of 4GB RAM to process data where as the 64 bit operating system has 2^64 bits of space to address and supports 16 hexabytes of RAM to process data.

In simple words an operating system of 32 bit has a 4GB limit to process any data depending upon the sizes of files and RAM

A person who does not care about the category will find 64 bit more beneficial than 32 bit because he can use 64 bit OS with 32 bit OS and software. If we compare 64 bit with 32 bit OS, 64 bit is faster and performs more upgraded silicon processes and have more no of transistors which proves it to be more advantageous than 32 bit.

Now most of the software companies are developing their software in accordance to the 64 bit environment, it's really hard for the consumers to run a 64 bit application in 32 bit environment, in this case they have to upgrade their hardware's such as RAM which is also a big issue because most of the computer users have less than 1Gb in their systems.

So instead of changing your hardware often I would recommend 32 bit OS over 64 bit which is more user friendly and enables its user to run applications of 64 bit in 32 bit environment.

Difference Between 64 Bit and 32 Bit OS
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Trojan Virus Removal - 3 Steps How to Get the Trojan Virus Off My Computer Quickly

What would you do when you have a Trojan Horse virus lurking in your system? Look for Trojan virus removal methods of course! There are many severe consequences the Trojan Horse virus can lead to. It in fact has the ability to ultimately wreak havoc on your system.

Once this virus worms itself on to your computer it can install spyware applications which in turn permit hackers to have access to all your online activities and steal all your data. Hackers can also upload/ download/ delete/ modify your files and generally take over control of your system. Sounds scary? Then it is high time for you to act and put Trojan virus removal as top priority action item.

Any spyware or virus removal including Trojan virus removal can be done using spyware tools or manually. It might actually be a good idea to do both! Spyware removal software is in general quick and easy to use when it comes from a secure and reliable source. Any user will be able to achieve virus cleaning in minutes with a good tool. But then there are people who like to try it out manually first. If you are one of them you can try out the following manual steps:

Trojan Virus Removal - 3 Steps How to Get the Trojan Virus Off My Computer Quickly

1. Use Add/ Remove programs option:
You can do this by first starting your computer is safe mode by re-booting and clicking on F8/ Shift F8. When you so this the spyware does not get loaded into the system's memory. Click Start-Control Panel-  Add or Remove Programs. This gives a list of all programs that are installed on your machine. Look for those associated with the Spyware and delete them. To get a list of programs corresponding to a particular virus you can launch a search online.

2. Delete Spyware files:
Again the list of files associated with a specific virus can be searched for on the net. After this it is only a question of looking for these files on your system and deleting them permanently.

3. Delete redundant registry entries:
When the Trojan virus gets installed on your machine, it also adds some entries in your registry. To flush out the virus completely you will need to remove these values.

When doing manual Trojan virus removal it is good to be extra careful to avoid deleting needed files/ entries.

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What Are the Key Differences Between Forensic Accounting and Traditional Accounting?

Here're some of the best known differences between a Forensic accounting and Traditional Accounting in a glance;

1. A very obvious and discrete key difference which one can identify between a traditional auditor VS a forensic accountant is that :
The former is someone who checks the math accuracy in the accounting department while the latter is someone whom are looking behind these financial numbers find out what's not quite right.

2. The second differentiation is the "investigative intuition".
Intuition refers to the gut instinct which one may have to guide you to the appropriate direction as of where your investigation should start from. This is not text book earned, but rather something which can be earned through massive experiences. Most of the time, no investigation intuition is found nor required in the traditional accounting scope.

What Are the Key Differences Between Forensic Accounting and Traditional Accounting?

3. Traditional auditing is a process of auditing others' work to determine if they have followed the documented official policies, procedures and practices of the company. The determination is based on evidence. It is a matter of fact and not merely a matter of opinion. This kind of audits is required by financial intermediaries and the government depending on circumstances.

4. Traditional auditing focus on error identification and prevention. Prevention is the result of an effective internal control system. The auditor reviews the effectiveness of the internal control system by sampling transactions of some agreeable percentage. Materiality is the accounting way of designating the importance of a transaction or an event.

5. Traditional Auditors use statistics to determine the probability that material errors will or will not be identified and the possibility of its happening. This is a concern since only a sample of transactions and events will be reviewed. The system of internal control is evaluated. It is argued that If the internal control system is deemed to be highly effective, then material errors are not probable.

6. Traditional auditors typically adhere to the generally accepted auditing standards (GAAS) as promulgated by the Public Company Accounting Oversight Board (PCAOB). External auditors are typically reviewing whether an organization is following GAAP. GAAP are promulgated by the Financial Accounting Standards Board (FASB) .This denotes that means that auditors are affected by all three of these organizations and must stay current with old, new and changing standards and principles issued by all three of these organizations.

7. Instead, forensic accountants use physical evidence, testimonial evidence, documentary evidence and demonstrative evidence to help identifying suspect and culprits.

8. For Forensic Accounting, any type of evidence can be used as information, be it documentary paper, a computer video or audio. However, it requires an expert to interpret the evidence and present it. Demonstrative evidence is not actual evidence. It is just an aid to understanding just like a model of a body part or pictures or other devices are used to help clarify the facts.

9. Forensic Accountant is often asked to serve as an expert witness for a lawsuit or criminal case in a court, the forensic accountant needs to have applied reliable principles and methods to sufficient facts or data. The expert witness is a recognized specialist relative to the principles and methods applied to the sufficient facts or data.

10. A forensic accountant typically need to possess the expertise and skills in these 2 fields : Private investigator and Accountings are what specifically required to be a great forensic accountant. On the other hand, there is no such requirement in the traditional accounting space.

What Are the Key Differences Between Forensic Accounting and Traditional Accounting?
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How Technology Has Changed Accounting

Technology has laid its impression on almost every field today. There is hardly anything that has not been improved or enhanced by the technology. With all the improvement and development going, the need for getting better is still on. Accounting is not an exception when it comes to the alterations and changes produced by technology. So if you're wondering how technology has changed accounting then there are few points that you might feel worth reading.

Accounting is equally old as civilization. It existed from the time of the invention of abacus. After that, came the commercial revolution that introduced double-entry bookkeeping. Also, at that time, there were hardly any industries, factories and organizations that have to be looked after to calculate the profit, losses and other tax statements to keep the business running smoothly. In the early times, people were hardly aware of different formulas and applications applied in the field of accounting. But today accounting is commonly offered as a major study subject.

Although we can say that the changes and updates in the field of accounting have not been made quickly but slowly and steadily, the methods, techniques and principles of accounting have been modified and improved with time. As compared to the 20th century, today we have computers and laptops that completely eliminate the requirement of calculators, pencils and ledgers in just one fell swoop. Now it has become easier and simpler for the accountants to keep a record of the information so that they can eliminate the most frequent mistakes completely. Not only it has provided greater accountability and efficiency but has also transformed the accounting phase considerably.

How Technology Has Changed Accounting

Although everything has its own qualities and flaws and same can be said about the technology. The electronic information is subjected to sabotage and also several frauds can be made by processing the information. Such kind of illegal activities have opened a new area of forensic accounting. It helps in keeping a track on frauds.

The improvement in the field of accounting has not only assisted the organization and businesses but has also allowed people to maintain a track on their personal money. We are now provided with more facilities like online banking, and a variety of accounting software that helps us in calculating our taxes, automatic payment of various bills, etc. We should be perhaps thankful to the technology for bringing such an excellent change in the field of accountancy and providing common people with such a comfortable and easy to manage life as now we don't have to depend upon the calculator anymore!

Thus, we can see that technological improvements to accounting have entered every sphere of our lives - be it personal or professional. And it is with a lot of advantages for the end user - whether it is an accounting professional or a regular person like you and me.

How Technology Has Changed Accounting
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