Common French Phrases

To keep up a conversation in any foreign language, its important to familiarize yourself with common phrases and expressions. Odds are that theyll come up more often than not. In French, some of the most common phrases like pas de problà ¨me (no problem) are similar if not identical to their English equivalent. These expressions are usually taught in class and tend to be relatively easy for students to grasp and recall. Not all common French phrases are simple. A good example of a more confusing expression is revenons  Ãƒ   nos  moutons, which directly translates to lets get back to our sheep but actually means  lets get back to the subject at hand. Expressions like these are often used conversationally among native French speakers but are often neglected in classrooms. Whether youre planning your first trip to a French-speaking country or you just want to improve your speaking skills, here is a list of common phrases (both simple and more elaborate) that are essential to keeping the conversation going. Affirmatives and Agreements en effet:  indeed, thats rightpas de problà ¨me:  no problemtant mieux:  its just as well, even bettertout à  Ã‚  fait:  absolutely, exactlybien  entendu:  of course, obviouslybien  sà »r:  of courseà §a  marche:  that worksà §a  mest  Ãƒ ©gal:  its all the same to me   Courtesies and Salutations à   la  và ´tre!:  cheers!à  Ã‚  tes  souhaits:  bless youBon  anniversaire!:  Happy birthday!Bon  appà ©tit!:  Enjoy your meal!à §a va (?):  hows it going?, Im finede rien:  youre welcomegrà ¢ce à  :  thanks tosi ce nest pas indiscret:  if its not too personal a questionsi tu veux:  if you willtiens:  here you go, there you are Causality, Comparison, and Condition à   cause de:  because of, due toà   la fois:  at the same timeau fur et à   mesure:  as, whileau lieu de:  instead of, rather than​avoir lair (de):  to look (like)du coup:  as a resultà   la  limite:  at most, in a pinch  Ãƒ   la  rigueur:  or even, if need be  Ãƒ   peine:  hardlyau  cas  oà ¹:  just in caseau fait:  by the wayvis-à  -vis (de):  facing, in relation to Debate and Discussion à   mon avis:  in my opinionah bon (?):  oh really? I seeau contraire:  on the contrary  dailleurs:  moreover, might I adda priori:  at first glance, in principleen  fait:  in factentendre dire  que:  to hear (it said) thatentendre  parler  de:  to hear (someone talk) aboutpar  contre:  whereas, on the other handpar  exemple:  for  example, such as; oh my, well really!revenons  Ãƒ   nos  moutons:  lets get back to the subject at hand Duration and Time à   peu prà ¨s:  about, approximately, nearlydu jour  au  lendemain:  overnighten retard:  lateentre  chien  et loup:  at dusk, twilightfaire  le  pont:  to make it a long weekend  Ã‚  tout  Ãƒ  Ã‚  lheure:  in a moment, a moment agotout  Ãƒ   coup:  all of a suddentout de suite:  right away, immediately Exclamations and Expressions allons-y!:  lets go!à   la franà §aise:  in the French style or mannerà   la une:  front-page newsà §a alors:  how about that, my goodnesscest-à  -dire:  that is, i.e., I meancest  parti:  here we go, and were off  ce  nest  pas grave:  it doesnt matter, no problemdis  donc  / dites  donc:  wow, by the wayenfin:  well, I meanet  jen  passe:  and  thats not allet  patati  et  patata:  and  so on and so forthfais  gaffe:  watch out, be carefulfais  voir:  let me seefigure-toi:  guess what, get thisfin:  well, I mean  il y a  quelque  chose  qui  cloche:  somethings amissJarrive!:  Im on my way!je  taime:  I love youon  ne  sait  jamais:  you never know  Vive la  France!:  Long live France!plus à §a change...:  the more things change...mà ©tro,  boulot, dodo: the rat racetu  connais  la  musique:  you know the routinetu  mà ©tonnes:  tell me something I dont knowdu loup: speak of the devilvoilà  : there is, thats it Negatives and Disagreements à §a  ne  fait  rien:  never mind, it doesnt mattercest  pas  vrai!:  no way!  Jen  peux  plus:  I cant take (it)  anymore  Je  nen  reviens  pas:  I cant believe it  Je  ny  peux  rien:  Theres nothing I can do about it.  Je  ny  suis  pour  rien:  Its got nothing to do with menimporte  quoi:  whateveroh là   là  :  oh dear, oh nopas  du tout:  not at all  pas terrible:  not that great, nothing specialrien  Ãƒ  Ã‚  voir:  nothing to do withtant  pis:  oh well, too bad, tough  tu  connais  la  musique:  you know the routinetu  mà ©tonnes:  tell me something I dont know Quantity/Amount de trop:  too much/manydu  tout:  not/none  at all  il y a:  there is, there are Questions nest-ce  pas?:  right? isnt that so?On y  va?:  Shall we go? Ready?tu te  rends  compte?:  can you imagine?ah bon?:  oh really?à §a va?:  hows it going?

Essay Comparison of Three First World War Poems - 1162 Words

Comparison of Three First World War Poems The three poems that I will be studying in this essay are â€Å"Dulce Et Decorum Est† by Wilfred Owen, â€Å"Comrades: An Episode† by Robert Nichols and â€Å"Who’s For The Game?† by Jessie Pope. These poems are about the First World War and two of them seem to have a negative attitude criticising and downgrading the so-called spectacular experience of the First World War. In â€Å"Dulce Et Decorum Est† Wilfred Owen seems to mention good aspects of the War but compares them to low-class tragic events. In â€Å"Comrades: An Episode† Robert Nichols describes the event of a soldier being badly injured and eventually dying. It describes what the corporals and soldiers did and how†¦show more content†¦In the second poem, â€Å"Comrades: An Episode† the same picture comes to mind by using different techniques. The poem is written in the style of a story, which gives the writer more opportunity to include descriptions and deta ils. In this poem the narrator is the leader of a group of men and he mentions names and, as he knows his men so well, he can create and describe vivid pictures of them, such as â€Å"Not to see them: Wilkinson, Stubby, Grim.† Other ways he describes his men is by the speech they use regularly. â€Å"Who’s For the Game?† shows the thoughts that Jessie Pope has towards the war; she views the war as very straight forward and simple; join the army, fight, win, then go home. There is some reality points in the text even though they are understated, such as; It wont be a picnic - not much, and Come back with a crutch. This second quote is very misleading, Pope is saying that a crutch is the about the worst thing that could happen when over a million Englishmen died fighting for their country. She uses metaphors in her poem including the title of the poem. In the title â€Å"Who’s For The Game?† was has been compared to an enjoyable experience making the war seem less scary, and making people become more eager to go. â€Å"Dulce Et Decorum Est† has four verses, all ofShow MoreRelatedWorld War One Poetry Essay1411 Words   |  6 PagesWorld War One Poetry For this assignment I am going to give a detailed consideration of poems from World War 1. I will be looking at poems by Wilfred Owen, Jessie Pope, Rupert Brooke and Siegfried Sassoon. I intend to study the language, imagery and poetic techniques of the poems. I am going to begin with some of the earlier war poetry. These poems were written to encourage young men to join the army. They are patriotic, jingoistic and unrealistic. These were writtenRead More The Horrors of War in Wilfred Owens Poem, Dulce et Decorum Est1032 Words   |  5 PagesThe Horrors of War in Wilfred Owens Poem, Dulce et Decorum Est From the earliest records of history, accounts of war have been portrayed as valiant acts of heroism. Children and adults alike have gathered together to hear tales of war and its glory. From the stories of Alexander the Great to recent-day movies like Saving Private Ryan, war has been praised and exalted with words such as bravery, honor, and freedom. However, Wilfred Owens poem Dulce et Decorum Est shows the ugly, horribleRead MoreRole of the Gods in the Odyssey1181 Words   |  5 Pagesbeen an important part of culture, in present times and even dating back to the times of the Trojan War and before. No matter what religion a person practices or believes in the role of the certain gods believed in has always been important. In three separate pieces we have read we have seen the importance of the gods, or God, play a key role in the development of the literature. In Homer’s epic poem The Odyssey, the gods are key in Odysseus’ return to Ithaca after twenty years. Wheth er it is helpingRead MoreComparison of Philip Larkin ´s High Windows and Seamus Heaney ´s Punishment905 Words   |  4 Pagesbecame a Liberian at the University of Hull. He would stay on working at the University until his death in 1895. During the first few months of his time working at the University he stayed in various bedsits, after this he moved into a flat which appears to be the same flat in which he wrote his poem â€Å"High Windows† which was first published in 1974. Clive James commented on this poem by saying: â€Å"The total impression of High Windows is of despair made beautiful.†1 The speaker of â€Å"High Windows† is mostRead MoreAnthem For Doomed Youth By Wilfred Owen932 Words   |  4 Pagesprotect their country. The poem is 14 lines with themes of war, religion and death. In just two stanzas there is a rhyme scheme of ABABCDCD EFFEGG that is seen. The first stanza represents the octave and the second stanza represents the sestet. Owenâ⠂¬â„¢s poem in the form of a sonnet puts the volta going from the first to second stanza by connecting the battlefield to back home. Owen puts the poem together by having similes, repetition and comparisons. Owen begins the poem with more of a religious questionRead MoreHow Does Wilfred Owen Describe the Horrors of War in Dulce Et Decorum Est?1460 Words   |  6 PagesThe First World War was a time of great loss of life and bloodshed. Wilfred Owen, a soldier fighting with the British Army, wrote the poem Dulce et Decorum est to describe, possibly to the public, the horrific consequences of taking part and fighting in the war. During the poem, he describes the aftermath of a poison gas attack, and the injuries sustained by a soldier whom had inhaled the deadly substance. Owen uses gruesome imagery to vividly show in verse the horrible death the soldier faces, inRead More Jessie Popes Attitude toward War in the Poem Whos For the Game1196 Words   |  5 Pages Jessie Pope was a journalist who wrote recruitment poems for the Daily Mail during the First World War. The poems she did write were positive propaganda poems for the war; her objective was to stimulate patriotism in the readers so that the men would join the forces. Pope wrote a persuasive poem where she compared war to a game. This is illustrated in the title Whos for the game? It shows that her attitude toward war was that it was a great big event that everyone should Read MoreHorror of War and Their Effects831 Words   |  3 PagesWorld War One is an event that occurred from 1914 to 1918. This war was very horrific and shocking incidents which shook the world. The First World War was a time of great loss of life and bloodshed. It was known as terrors and misery throughout the entire war. In the short story â€Å"1919† by Morrison and the poem â€Å"Dulce et Decorum Est† by Wilfred Owen these two pieces of literature show the horror of war and their effects. World War One is known for the horrific and shocking incidents as well as theRead MoreWilfred Owen s A Soldier For The Allies1707 Words   |  7 Pagesdeaths in World War I was approximately sixteen million and the number of people injured is twenty million, resulting in a combined total of thirty-seven million affected by World War I. Wilfred Owen was a soldier for the allies, an alliance composed of the United States, England, France. He bravely gave his life to attempt to end the war. However, before he died, he wrote a number of poems based on the things he endured while fighting in the war. Wilfred Owen uses his experiences from war, such asRead More To compare the ways in which these poems display the horrors of war.1616 Words   |  7 PagesTo compare the ways in which these poems display the horrors of war. I have selected three poems, The Soldier, by Rupert Brooke, Dulce et Decorum Est, and Anthem for Doomed Youth, both written by Wilfred Owen. Compare how these poems show the horrors of World War 1. To compare the ways in which these poems display the horrors of war. I have selected three poems, The Soldier, by Rupert Brooke, Dulce et Decorum Est, and Anthem for Doomed Youth, both written by Wilfred Owen. I chose

The Best Year For My High School Basketball Team - 889 Words

2013 was the best year for my high school basketball team. A small high school in my hometown Pula achieved the biggest achievement in its history. That same small high school has the biggest heart in whole country. Everyone breathes for that school: students, professors, school staff. No matter what they were always for us and supported us like we were a big family. My school was crazy about sports especially about basketball; it was more than a game for the school. It was my senior year there, and we had a great basketball team. My brother Franco and I were the two best players in school, of course everybody else was good but still we were the leaders. We set the goal in the begining of the season, to goal make national tournament. Only the six teams from the whole country could go on to the national tournament, and it wasn t going to be an easy job for any of schools. Early in the season we were really well, we played as a team, with confidence and with lot of energy. That wa s just the results of hard work that we put every day in our game. My brother and I always pushed each other to our maximum limits and everybody could see our hard work on the court because we averaged 30 points per game each. Everyone told me that my brother was ready for the PRO-league, and that our team was so good just because Franco made everything so easy. I enjoyed play with Franco; therefore, he had a feel for the game and I scored most of my points because he passed me every time.Show MoreRelatedBasketball Essay987 Words   |  4 PagesI was new to high school and was kind of scared with the new adjustments to school work, a new atmosphere, and so many distractions ahead of me. During the first quarter I had adjusted to the work load and stayed focus. One day my friends and I were talking about sports and it got me thinking about if I could manage school and sports. One of my friends suggested that I should try out for the junior varsity basketball team. Before high sch ool the last time I played on a basketball team was in 4th gradeRead MoreHigh School Basketball Is The Most Memorable Moments Of All For Me849 Words   |  4 Pages3,2,1 SWISH! nailing the game winner shot in a high school basketball game is one of the most memorable moments of all for me. So much hard work was placed into this game and to come out as the winner, that moment filled me with joy. I practiced so hard pre-season in the gym going to my local recreational center to shoot hoops just to hone my skills. I have always had the passion for this sport even as a young kid at one point I believed I will be playing in the NBA because I was so determined. ButRead MoreWhy I Love Basketball945 Words   |  4 PagesIn my free time, I enjoy a plethora of activities but I have come to the conclusion that basketball is my all-time favorite pastime. Watching the sport on television is just as enjoyable as playing it. Strangely, basketball has always seemed to permeate my life in one way or another. Sometimes, I feel like I was born to dream, live, and even sleep thinking about basketball. Basketball is such an amazing sport and I cannot fathom living in a world in which the sport did not existRead MoreI Loved The Small Town I Grew Up At949 Words   |  4 PagesI loved the small town I grew up at. Where I went to school, played sports, and made lifelong friendships. It was like Mayberry from Andy Griffith. You couldn’t go anywhere or do anything without everyone knowing what you were doing, and sometimes reporting your actions to your parents. It all changed dramatically and for the worse, when we moved in my freshman year of high school. The town I grew up in was named Union Star, MO. You could go anywhere you wanted, as long as you were home by the timeRead More Basketball and My Life Essay984 Words   |  4 PagesBasketball and my life I have throughout my whole life been playing sports. 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LeBron has be en a great basketball player since theRead MoreMy Passion For Basketball717 Words   |  3 PagesI first broke my finger when I received a pass playing basketball. I injured my knees for the first time because of basketball. I heard unpleasant comments about myself for the first time during a basketball game. I was 12. I gave up. I hated basketball. But I could never imagine that after a few years I would lead my high-school basketball team as its captain. Sharing the story, my passion for basketball began 3 years ago, when I moved from a little town to the capital city. I was very shy, reservedRead MoreThe National Collegiate Athletic Association1603 Words   |  7 Pageshappiness. So why is the National Collegiate Athletic Association (NCAA) able to force high school basketball players to attend college for at least one year before they are able to enter the National Basketball Association (NBA) draft? If the athlete wants to enter the draft out of high school then should be able to do so. It is their life and they should be able to make choices based on what think is the best for themselves. There should not be a rule implementing that athletes must attend collegeRead MoreI Didn t Start Playing A Kid874 Words   |  4 Pageshowever I think basketball is the most developing community I’ve ever belonged to. Just like any sport, many individuals learn how to play as a kid. Most participate recreationally, while others particip ate competitively with their peers. I didn’t start playing competitive until I was in middle school. The coach enabled me to become a part of this discourse community. Once I made the team I was a valued member of that community. There were many individuals that influenced me to join. My dad noticed howRead MoreMy Experience With Playing Basketball1550 Words   |  7 PagesTo most basketball is just a game but to me it is so much more. Playing basketball for over 15 years has taught me a lot about life and myself. Whether there is a crowd of people watching me or I am the only one in the gym, once I step on to the court my mind becomes free. There is something about an empty court, headphones in my ears, and the ball in my hands that makes me like I’m right at home. I met some of my closest friends for the first time on the basketball court. My coaches did not

Combating Drug Use in America - 1096 Words

The use of illegal drugs has plagued society for thousands of years. Illicit drugs use can be found all around the world. The War on Drugs is a term applied to a campaign on the prohibition of drugs of drug use, with the effort to reduced illegal drug trades. The current War on Drugs has affected our society physically and emotionally, and should end for the better of our society immediately. When the War on Drugs began, it was â€Å"The expectation that drug trafficking in the United States could be greatly reduced in a short amount of time through federal policing and yet the war on drugs continues to this day.† (Becker1) The war on drugs is an unwinnable war. The War on Drugs was first implemented on July 14, 1969, when President Richard†¦show more content†¦Ã¢â‚¬Å"It is sold in limited quantities and in order to purchase it the buyer must be 18 years old and show a photo ID.† (Redmond1) Another way the war on drugs have affected people is being drug tested to get a job. Employers do not want their employees going into work high on drugs. â€Å"Over 80 percent of employer’s drug test their workers and workers to be. If illicit drugs show up in their urine, they don’t get the job.† (Redmond1) â€Å"Marijuana users are among the most vulnerable to failing drug tests because the drug can be detected in the urine for up to a month.†(Redmond1) The government cannot keep drugs out of super max prisons, so it is not possible to win the war on drugs. â€Å"Alcohol and tobacco, which is a far more dangerous drug than marijuana, are not subject to screening. In addition, random, suspicionless drug testing is allowed in many workplaces. If you come up positive, it can be automatic grounds for discipline or termination† (Redmond1) Drugs have definitely hurt our nation and society in many ways. Most Americans do not realize how drugs are affecting families, communities and unborn children. The drug war should not be treated solely as a criminal matter but rather as a health matter. â€Å"If you send a drug user to prison, they will likely come out a drug user. If you send a drug user to treatment, they will usually come out asShow MoreRelatedHezbollah Attacks935 Words   |  4 Pagesand have apprehended such members who have ties to Hezbollah so for the United States to prevent or reduce an attack from Hezbollah, the federal government will use multiple departments of the Intelligence Community. The management within certain contributors of the Intelligence community could be an arduous mission with regards to combating the war on terror here on the home front. As mentioned above about certain departments within the Department of Homeland Security providing information of a possibleRead MoreAnglo American Plc Case Study1709 Words   |  7 PagesCASE STUDY ON ANGLO AMERICAN PLC IN SOUTH AFRICA Submitted by Kamlesh Bind PGDM –IB ( 08) 1. What are the pros and cons of Anglo American’s adoptions of a strategy in combating HIV/AIDS among its South African workforce ? What recommendation would you give the company concerning its HIV / AIDS policy ? Ans :- Anglo American had a huge investment in South Africa and was hard hit by the HIV / AIDS epidemic . It was one of the first corporation to develop aRead MoreThe Cold War1559 Words   |  7 Pageschange and to design new strategies to address these new threats. Furthermore, it has been necessary to modify the roles of the Armed Forces. The paper analyzes the role of the armed forces combating the new threats in Peru. First, it explains the new threats that Peru is facing and the role of the armed forces combating them, its employment, and legal issues that allow its participation. After that, this paper analyzes the strengths and weaknesses of military participation. 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Supply Chain Management And Quality Management - 2188 Words

Supply Chain Management and Quality Management in IKEA IKEA was founded in Sweden in 1943 by Ingvar Kamprad to sell home products, such as furniture, accessories, bathroom and kitchen supplies. In addition, IKEA is a leading brand that create self-assembly furniture sales in cheaper price, and IKEA has been the world’s largest home products retailer so far (IKEA Group, n.d.). The purpose of this essay is to discuss and analyse the supply chain management and quality management in IKEA. In this essay, the products and services of IKEA and how IKEA operates will be introduced, and the importance of supply chain management and quality management and how IKEA operate these two management will be analysed. Moreover, some suggestion that how IKEA operate better based on supply chain management and quality management will be offered. IKEA’s business idea originally was to provide the public affordable home products instead of for the small number of people. It combines features, quality, design and value together, and always keeps in mind that the concept of sustainable development (IKEA, 2016). From the design, procurement, packaging, distribution to the business model, the IKEA business idea is present in every aspect of the company s daily operations. Therefore, the aim of IKEA is to create a more comfortable and happier daily life to people (IKEA, 2016). 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Iagram For The ENISA Big Data Security Infrastructure - Samples

Question: Discuss about the Iagram For The ENISA Big Data Security Infrastructure. Answer: Provide a brief overview of the case study and prepare a diagram for the ENISA Big Data security infrastructure Enisas Threat Landscape 2016 contains the Security of Big Data. Today, cyber attacks are focused on asset of internet in the form of Big Data (Enisa.europa.eu, 2017). But recent developments have shown that it is going to become most prominent tool for security professionals. Charm of Big Data is that it records the patterns and builds a sort of intelligence about the threats that has happened or is going to happen in the future. Enisa is intended to provide enhanced cyber security to the European Union and its Member States by identification of Big Data Security Challenges (Enisa.europa.eu, 2017). In the following case study discussion of threats posed by cyber terrorists and criminals are dealt and the way to tackle them in the realm of Big Data is discussed. Actually, Big Data is the type of technology, the tool and the analytics of data which is used to process huge amount of data as one entity or separate entities. This report focuses on the challenges of information security and also lays emphasis on the changes Big Data has brought in the business world. We are observing a revolution caused by digital data, automation of systems and computation and digitization of every device available. All the activities of humans, machines and even work done in industries are amounting to data in every form. Everything is quantifiable into data (Brewer, 2015). Amount of data is increasing by unprecedented rate and to collect that much amount of data is becoming a daunting task. Big Data is being used by research institutes, scientists, and corporate gurus for analyzing patterns and to build new Big Data technologies (Enisa.europa.eu, 2017). Business men are collaborating with technology providers to build new systems of collection and analysis of large amount of data and to process them very fast. New business models are being developed in which Big Data analysis is being done faster than before with much precision and with pin perfect accuracy. It can be said that Big Data development is still in its research phase but the current rate of development will soon see it to its maturity. One of the biggest problems in the case of Big Data is security. Big Data systems are multifaceted and heterogeneous and to design security of this type of system should be holistic without any lose ends. Day by Day new technologies are being integrated into the Big Data systems which raises new kinds of security issues which needs to be handled. In the following report we will be discussing security problems of various facets which are encountered by Big Data Systems. These security issues are Authentication and access control, Security of Data Management, Filtering and Source Validation. Out of the Top threats which threat would you regard to be the most significant and why? The biggest threat in case of Big Data Security management is that of the privacy. Concerns related to the privacy of data and other issues related to it are the most vital ones which need to be addressed as a top priority (Enisa.europa.eu, 2017). Privacy in the realm of Big Data denotes the blocks of data which is identifiable information which is used to create identity of any person or entity. When an expert designs the security of Big Data system, there are certain points which are kept in mind for their further move. The kind of personal data is being shared and with whom is the first concern. Second concern is the privacy and authentication of the cyber network on which the data is being shared, to ensure that the data is not being viewed by any undesirable entity across the network. This also raises concern of unlawful communication. The third concern is of anonymous communication (Chen Storey, 2012). It is strictly denied that any anonymous is communicating with the system w hich can lead to a disaster for the security of the system.There are many experts who advocate about the business opportunities created by the Big Data system but some people are reluctant about the infinite possibilities of threats that can be posed by private data collectors. Here in Big Data systems profile data is not the cause of concern but the personal data which can be misused in infinite ways if put in wrong hands. Protection of data by using the knowledge, technologies, tools and programs can be done but a greater risk is created by compiling and making available huge amount of data at one place.But at the same time cyber security systems and processes are tailored to protect and analyze data from potential threats which can be caused by latest technologies of data management and analytics. As it can be said that cyber security is an addition to the system of Big Data, privacy of data is magnified when the data transactions create large number of logs which in itself becomes a data which is visible and has to be protected. A certain number of logs are for the viewing of the users as they are confidential information which can be exploited in different ways (Enisa.europa.eu, 2017). In Big Data systems not all of the available data is relevant for its users. Only few of the data systems are being used and the rest are view protected and access protected. If one user wants to look into the data he is not authorized to then he wont get through the system. As Big Data systems are complex and are layered they are designed to that purpose for the confidentiality. Identify and discuss the key Threat Agents. What could be done to minimize their impact on the system? Based on the data provided, discuss the trends in threat probability. There are number of threat agents which can compromise the security of Big Data Systems of an organization which needs to be identified and rectified on a priority basis. The following are some of the key threat agents: Source of data: Data comes from innumerable sources in Big Data systems. The reliability and authenticity of data is a key concern. To mitigate this kind of threat validation and filtering on the incoming data is done on various levels. To provide the trust and protection of data on every level of data is required (Danaher, 2014). These levels are defending on the basis of criticality of data which is coming into the system. There are two levels of data one of which is digital relay and is considered critical because any compromise at this level could change the functionality of the entire system. Another one is battery management level which is less critical. These levels are protected by validation of data. Application Software: Big Data is used in combinations of closed and open sources of software. There are multiple software application models in which data flow is continuous (Gandomi Haider, 2015). This increases the threat of data loss from one software to another. Infrastructure: Security of the meters through which data is maintained in the system comes under the ambit of infrastructure. It is the physical security of the system which is of prime importance (Gantz Reinsel, 2012). Sensor networks and data meters are the main sources of collection of large amount of data in Big Data Systems. Monitoring of these input points is done so that the entire Big Data System remains secure and sound. DOS Attack: Since Big Data systems are network of distributed systems Denial of Service Attack is most prominent threat. In this technology availability of service is the key to run the system properly (Gao, Peng Li, 2015). DOS Attack prevents the system from responding to a request which makes the system unavailable. This attack is linked with the physical cyber security. If the system is attacked by DOS it gives wrong results. It is checked by applying security to the input systems and monitoring the kind of requests made from time to time. Authentication: Access control is one of the major threats in the Big Data system. There are heaps of data including personal and classified data of various fields. It becomes critical to protect that kind of data from falling into wrong hands (Hurst Fergus, 2014). Some of the energy switches act automatically in the Big Data System creates a risk of data as switches have the access to the data available in the system. Mainly those switches are not designed for authentication which leads to the problem of access monitoring. This is rectified by authentication of each switch for each transaction. How could the ETL process be improved? Discuss. Extract, Transform, Load is the process by which the data is inserted into the Big Data analysis system. If there is not much data in the beginning ETL process runs for a night and all the data is uploaded in the system (Enisa.europa.eu, 2017). However, with time the flow of data increases the ETL process takes longer duration to execute. Then he need arises to improve the process of ETL to get work done at a faster pace and with desired accuracy. Some methods to improve the performance are: Tackle Bottlenecks: Keeping records of the metrics such as hardware usage, time and processed records is must and should be done on a priority basis (Kitchin, 2014). Log of the amount of resources being used should be tracked to find out the heaviest one and the lightest one. Incremental Data Loading: Data loading takes time. To load only the difference between the previous data and current data reduces the time of the process (Leyshock Tufte, 2014). It may be difficult than loading the entire data but needs to be done for performance improvement. Division of Large Tables: Relational database improves the performance of data processing instead of using large tables. The method is to cut down large tables into small ones by date or by value. Indices are created for the partitioned tables to grant quick and easy access (Kwon Shin, 2014). It also facilitates switching of data in and out of the table instead of using the conventional insertion and deletion methods. Remove Heavy Data: In Big Data collection there are heaps of data but finding out relevant data and removing vague data is very important to enhance the ETL process (Omosebi Hill, 2015). The data which is entering the data warehouse should be relevant and should be useful. At first small amount of data is targeted for scrutiny and with growth in the amount of data it is narrowed down with precision. Cache the Data: Cache is known to be the fastest memory in a computer system. If the data of the system is allocated into cache it will gradually improve the speed of processing of the data. It is a better option than putting the data into hard drive which takes comparatively more time to process (Oseku-Afful, 2016). It has an advantage that its memory is small and not all data can be put which automatically excludes unimportant data. Parallel Processing: Serial processing of data will take more time than processing the data in parallel (Lynch, 2014). Optimization of sources is needed so that more than one type of data is getting processed with sorting, aggregating functions deployed in it. Use of Hadoop: Apache Hadoop is a tool designed for processing large amounts of data over a cluster of systems (O'Neil, 2017). It maintains the integrity of the system by excluding the duplicate files. To sum up, should ENISA be satisfied with its current state of IT Security? Why? Or why not? ENISA needs to improvise and make amendments in its current state of IT Security. ENISA needs to adopt some recommendations and mitigate the current underlying issues to make its Big Data System more robust and efficient. According to the issues discussed above there are certain recommendations which needs to be taken into account and should be implemented. Policy makers of ENISA should facilitate some guidance for the security of Big Data systems in the area which is critical (Enisa.europa.eu, 2017). The nature of Big Data System is distributed among various levels and different cluster of systems. For this reason, the crucial support systems need proper guidelines to make their system full proof in the aspect of security. Another recommendation is that compliance with the security standards is required of the products which are used in the Big Data System. Products may be devices, cloud or services. It can eliminate threat as the products will be in certified from companies who provide original and cyber-attack proof products especially made for systems of Big Data. They offer solutions and are more flexible and cost efficient and provide self-certification and self-attestation. Authorities who are competent in the critical sectors should advice the vendors to apply authentication mechanisms and protocols to increase the level of security of the products. Since a system constitutes mainly of the devices which are deployed to process and run the entire system. They have access to the data and processing is also done through them. So, if the devices are not capable enough to provide security o the data and processing then it becomes a serious security concern and should not be accepted. There should be standardization in the security of Big Data Systems. These standards should be made by some governing bodies. As of now there are no security standards listed anywhere in the name of Big Data Systems (Enisa.europa.eu, 2017). Keeping in mind the speed of growth and level of seriousness of the Big Data Systems some groups of industries or organizations should make standards of security for rest of the world to follow. To comply on those standardizations vendors sh ould train and update their technical staffs to enhance security and learn standards of security applicable for Big Data Systems. New systems will evolve and new technology will come to replace the old ones. The technical staff should know the latest technology and should be well versed to tackle any challenge of the security of the system. For that, certifications and trainings should be provided to the staff from the vendors or organizations that use Big Data Systems. References Brewer, R. (2015). Cyber threats: reducing the time to detection and response.Network Security,2015(5), 5-8. Chen, H., Chiang, R. H., Storey, V. C. (2012). Business intelligence and analytics: From big data to big impact.MIS quarterly,36(4). Danaher, J. (2014). Rule by algorithm? Big data and the threat of algocracy.Institute for Ethics and Emerging Technologies. Enisa.europa.eu. (2017).Big Data Threat Landscape ENISA.Enisa.europa.eu. Retrieved 8 September 2017, from https://www.enisa.europa.eu/publications/bigdata-threat-landscape Gandomi, A., Haider, M. (2015). Beyond the hype: Big data concepts, methods, and analytics.International Journal of Information Management,35(2), 137-144. Gantz, J., Reinsel, D. (2012). Extracting value from chaos.IDC iview,1142(2011), 1-12. Gao, H., Peng, Y., Jia, K., Wen, Z., Li, H. (2015, September). Cyber-Physical Systems Testbed Based on Cloud Computing and Software Defined Network. InIntelligent Information Hiding and Multimedia Signal Processing (IIH-MSP), 2015 International Conference on(pp. 337-340). IEEE. Hurst, W., Merabti, M., Fergus, P. (2014, May). Big data analysis techniques for cyber-threat detection in critical infrastructures. InAdvanced Information Networking and Applications Workshops (WAINA), 2014 28th International Conference on(pp. 916-921). IEEE. Kitchin, R. (2014). The real-time city? Big data and smart urbanism.GeoJournal,79(1), 1-14. Kwon, O., Lee, N., Shin, B. (2014). Data quality management, data usage experience and acquisition intention of big data analytics.International Journal of Information Management,34(3), 387-394. Leyshock, P., Maier, D., Tufte, K. (2014, October). Minimizing data movement through query transformation. InBig Data (Big Data), 2014 IEEE International Conference on(pp. 311-316). IEEE. Lynch, C. (2014). Big data: How do your data grow?.Nature,455(7209), 28-29. Omosebi, O., Sotiriadis, S., Asimakopoulou, E., Bessis, N., Trovati, M., Hill, R. (2015, November). Designing a Subscription Service for Earthquake Big Data Analysis from Multiple Sources. InP2P, Parallel, Grid, Cloud and Internet Computing (3PGCIC), 2015 10th International Conference on(pp. 601-604). IEEE. O'Neil, C. (2017).Weapons of math destruction: How big data increases inequality and threatens democracy. Broadway Books. Oseku-Afful, T. (2016). The use of Big Data Analytics to protect Critical Information Infrastructures from Cyber-attacks. Patel, A. K., Bhilare, D. S. (2013) A Survey of Big Data Analytics for Network Traffic Monitoring to Identify Cyber Attacks. Scherer, V., Kaponig, B. (2013, December). EMC Hadoop as a service solution for use cases in the automotive industry. InConnected Vehicles and Expo (ICCVE), 2013 International Conference on(pp. 488-493). IEEE. Terry, N. P. (2012). Protecting patient privacy in the age of big data.UMKC L. Rev.,81, 385. Townsend, A. M. (2013).Smart cities: Big data, civic hackers, and the quest for a new utopia. WW Norton Company. Vashisht, P., Gupta, V. (2015, October). Big data analytics techniques: A survey. InGreen Computing and Internet of Things (ICGCIoT), 2015 International Conference on(pp. 264-269). IEEE.

Collectively Management Accounting Responsive Decision Making

Question: Discuss about the Collectively Management Accounting for Responsive Decision Making. Answer: Introduction Management accounting is used by the members of the organisation for the purpose of decision making at various levels of management so that management can exercise its control over costs as well as regulate the use of its resources and reduce their wastage, to reap its benefits in the long term. Management accounting might not be legally binding like financial accounting but its increasing popularity in the management world has helped it climb through various ladders of success. Management accounting is a process which uses varied techniques like budgetary control, marginal costing and standard costing and processes the data furnished by these techniques via communication, and hence leaving no ambiguity in setting standards for the employees and therefore motivating them to achieve the desired results. The report gives the understanding of management accounting and its importance in the Victor Reactor Inc. Management accounting Management accounting as a part of process of management focuses on the aspects of an organisation which adds value to its processes by achieving the effective utilization of resources of an organization in dynamic, flexible and in context to competitiveness within and outside the organization. It comprises of both accounting of costs and measurement of performance. It contains all the data which is collected to help in arriving at the decision to be made in production. Importance of management accounting in manufacturing entity For a manufacturing entity, firstly it provides the relevant Information for making decision related to production and aids in planning the manufacturing process, secondly it assists the management in formulating operational activities, thirdly it synchronizes and motivates the managers and other employees towards achievement of organizational goals, fourthly it helps in measuring the performance of activities, managers and employees within the organization and lastly it assess the companys competitive position and provides direction to managers in achieving competitiveness for long run in the Industry. Differences between management accounting and financial accounting Point of difference Management accounting Financial Accounting Users It provides information only for the internal users i.e. management and employees It provides information for both internal and external users i.e. stakeholders Purpose To provide information to management in order to facilitate decision making To draft financial statements to users.` Accuracy of information It provides with a set of estimated data based on certain assumptions It provides accurate data Obligation to prepare It is not obliged by law and conducted to facilitate decision making Preparation of financial accounting reports are mandated by law Frequency of preparation Depends upon the request of management These reports are prepared periodically Confidentiality of information The results of managerial accounting comprise information that is confidential and purposed to be used within the entity. These contain information that is purposed to be public in nature Classifications of costs (types, behaviour, function and relevance) with examples. Classification of costs in terms of types Direct costs: These are the costs which are incurred for the benefit of one specific cost object. This type of cost is directly traceable to a product, service or department. Examples of direct costs are material cost and labour costs. Indirect costs: These are the costs which are incurred for the benefit of more than one cost objects. This type of cost cannot be directly traceable to a product, service or department. These are also known as overheads cost. Examples of indirect costs are: electricity, maintenance costs, rent etc which are benefiting two or more departments or products/services. Classification of costs in terms of behaviour Cost behaviour means how a cost will change with changes in the level of manufacturing activity. Following are the types: Fixed Costs: These are the costs which in total will remain the constant for a specific period of time and over a relevant range of output of production. Fixed costs per unit keeps on declining as the production output increases. Examples of fixed costs are: Rent, rates, insurance and depreciation etc. Variable Costs: These are the costs which in total will tend to change as the output varies. These costs are directly proportional to volume of production. Variable cost per unit remains constant while the total of variable cost keeps on increasing with the increase in production volume. Examples of variable costs are: direct material cost, direct labour costs etc. Classification of costs in terms of function Classification of costs by function which are categorized in accordance to activity which is performed in each function. All such costs of a manufacturing entity may be classified into manufacturing costs, marketing costs, administrative costs, and financing costs which are defined below: Manufacturing costs: These are the costs which are associated with the production of a product. These are the total of direct materials costs, direct labour costs, and costs of factory overhead. Marketing costs: Theseare the costs which are incurred in advertising, promoting and marketing a product or service which in turn contributes to selling efficiency of the product/service. Administrativecosts: Theseare the costs whichare incurred for administration of several departments within the organization. These includes costs incurred in directing,monitoring,and in conduct of operation ofanentityand also costs likeremuneration paidto managers and employees. Financingcosts: Theseare the costs which are incurred in acquiring funds for the operation of an entity. This primarily comprises the interest costs which the company pays on acquired funds. It also includes the cost of credit which is extended by an entity to its customers Classification of costs in terms of relevance Classification of costs in terms of its relevance to planning, monitoring, and contribution to decision-making can be briefly illustrated as below: Relevant costs: These are the costs which serve as a pertinent factor in making a relative decision. A cost is relevant for the decision if the cost in question is respondent to the decision under consideration. These costs are appropriate to a specific management decision. These costs are estimated future costs and differ under alternative course of action for a specific decision. A relevant cost can be fixed or variable in nature. For example: Suppose for a company which is in a process to decide on production of a product either manually or through machines, relevant costs would be cost of labour and machine cost respectively. Irrelevant costs: Theseare the costs which are not affected by the actions of management. These costs are called as irrelevant costs as these do not influence the decision of management and hence should not be considered in a decision-making analysis. A good example of such type of cost is sunk costs, these costs are the costs which have already been incurred and are now irrevocable like cost of survey which has already been made to judge if the product has a market in the industry or not. Variance analysis Variance can be termed as a deviation of actual cost from the cost which is set as a standard also known as the standard cost while the standard costing act as a measurement benchmark for determination of variances which helps in evaluating the performances Variance analysis means the process of analysing variances so as to determine the causes behind the deviations. The variances can be favourable or unfavourable, when the actual performance is better than the standard performance, it is termed as a favourable variance and when the actual performance is below the standard performance, we call it a unfavourable variance. The variances are measured broadly keeping in mind the various types of costs and the revenue. On the basis of costs: Variances are measured for the following cost categories: Direct costs i.e. the Direct Material and Direct Labour costs and the Indirect costs i.e. the variable and fixed overheads Direct Material Variances and Direct Labour Variances could occur due to price at which material is procured or the labour is employed and the quantity usage of material and labour in production of the product. Variances measuring the price differences in material and labour costs are termed as Direct Material and Direct labour price variances. While the variances measuring the usage variances in material and labour quantity are termed as Direct Material and labour usage or efficiency variances. While analysing the variances, the commonly measured variances also include labour idle time variance which measures the idle time labour cost deviation from the estimated standard. Similarly to measure the deviation in fixed and variable overhead similar concept is used. Variances measuring the price differences in spending of variable and fixed overheads are termed as Variable and fixed overhead price variances while the variances measuring the efficiency of these overheads are termed as variable and fixed overhead efficiency variances. While the calculation of indirect cost variance is similar to that of direct cost variances, the interpretations of these variances differ. Deviation in sales revenue are interpreted using the sales price variance which measures the deviation in actual and standard price of the product and the sales volume variance which measures the deviation in actual and standard volume of the product sold. Problems and limitations that need to be kept in mind while conducting a variance analysis. While the variance indicates the deviations from a standard which is an expected estimate, it does not indicate management on what actually went wrong. There could be various possible reasons for the occurrence of variances. For instance, an unfavourable direct materials efficiency variance could be a result of poor design of the finished product and/or process of manufacturing, problems associated with the materials supplied in terms quality or availability, carelessness by employees owing to improper training etc. Another factor that further complicates the analysis is the inter-relationship among the variances. For instance, due to purchase of inferior quality of materials, a favourable materials price variance would occur along with an adverse materials efficiency variance. It could also result in an adverse labour efficiency variance as it may slow down workers. Finally, variance analysis tells management if the entity has performed better or worse than the planned performance, but it does not indicate on the intensity of the situation. For example, suppose the material price variance for a material was adverse, it may be possible that if the procurement department had not taken various measures such as placing larger order to curtail the adversity of rising material costs, the situation could have been much worse. Operational budgets and its advantages Budget is a statement formally prepared to set aside the financial resources in conduct of specific activities for a given frame of time. An operational budget is the statement which sets aside the estimated financial resources for various operations in an entity. Following could be the various types of operational budgets: Production Budget: This budget as a control tool helps in providing the details about what should be the quantity of production for a particular and when should the quantity be produced. Since inability to meet customers demand could have adverse impact on revenue while keeping excess inventory would cost an extra carrying cost, so the production budget helps in maintaining the balance. Raw Material Purchase Budget: It states the quantity of raw material to be purchased in order to meet the production needs and the timings on which the prescribed quantity is purchases and also to strike a balance between supply and demand. The Direct Labour Budget: It provides details about the production hours which would be required along with the wage rates commensurate to the skills of the type of labour in order to produce the desired units of output. This will also include all other labour related costs and helps to monitor the efficiency and cost effectiveness of labour cost. The Overhead Budget: It summarizes the cost and timing of overhead expenditure that will be required during a particular frame of time for which the budget is being prepared. This budget will help to control and monitor the spend of various fixed and variable overheads and thus helps in enhancing the profitability of the product. The Cash receipts and disbursement budget: The receipt budget which would depend upon the timing of sales and collection from debtors. It is prepared considering the credit period in case of credit sales while cash is received immediately in case of cash sale, it also considers other sources that may generate cash receipts during the period of budget The disbursement budget like the receipt budget depends upon the timing of purchases and payment to creditors. It is prepared considering the credit period in case of credit purchases while cash is paid immediately in case of cash purchase, it also considers other sources that may require outflow of cash during the period of budget These cash budgets help us determine the expected inflow, outflow and balance of cash and which would further enable the management to determine its cash needs. The Profit Plan or pro-forma income statement and the pro-forma Balance sheet: It provides an indication of the level of income that can be expected while the balance sheet provides managers with an idea of financial position of the entity Other advantages of budgeting Budgeting process with specified business timelines tends managers to focus their attention in operating in a more disciplined and controlled environment. Budgeting enhances important principles of how an entity would communicate and coordinating among various operations and departments of an organization. Budgets provide a roadmap for future actions. Conclusion and Recommendation It can be concluded that collectively management accounting serves as a tool for prompt and responsive decision making, through its various tools and techniques as discussed in the assignment above it helps the senior level of management in decision making. While we classify costs on the basis of our requirement, it can be in terms of their behaviour, relevance or interconnectivity to various operations and departments. Standard costing and Variance analysis further assists in analyzing the results to aid decision making. Budgeting also serves as a control tool which helps the management to further take and compare outputs of variance analysis, it also provides data inputs to conduct variance analysis and estimating the budgeted income position and asset position of the entity. References Ducu C,Enache T,Stefan P, 2016. Managerial Accounting Vs Financial Accounting In The ihttps://fse.tibiscus.ro/anale/Lucrari2010/067.%20Ducu%20Corina.pdf [Accessed 26 Mar. 2016]. Fabozzi, F. and Drake, P. (2009). Capital Markets, Financial Management and Investment Management. New Jersey: John Wiley Sons,p.244-279 Reilly,F. and Brown,K. (2012). Investment Analysis and Portfolio Management. Texas: Reilly Brown,p.315-390 Surani C, 2016, Management Accounting Practices And The Role Of Management Accountant: Evidence From Manufacturing Companies Throughout Yogyakarta, Indonesia ,[online] Available at: https://sibresearch.org/uploads/2/7/9/9/2799227/riber_b13-243_616-626.pdf [Accessed 26 Mar. 2016]. com, 2016. Classification of Manufacturing Costs and Expenses, [online] Available at: https://www.microbuspub.com/pdfs/chapter4.pdf [Accessed 26 Mar. 2016]. Ram,V and Bala,S. 2012, Strategic Financial Management. Chennai: Snow white prime knowledge series, p266-298. Accounting-financial-tax.com, 2016,. Cost Classification All Type , [online] Available at: https://accounting-financial-tax.com/2009/10/cost-classifications-all-types/ [Accessed 26 Mar. 2016]. org, 2016,Standard Costs and Variance Analysis. [online]. Available at: https://www.cmaontario.org/portals/6/Media/CaseExam/Standard%20Cost%20And%20Variance%20Analysis.pdf [Accessed 26 Mar. 2016]. plu.edu, 2016, Operational budget, [online]. Available at: https://community.plu.edu/~mgtacctg/operational_budgeting.htm [Accessed 26 Mar. 2016]. org, 2016, Budgetary control, [online]. Available at: https://www.fao.org/docrep/w4343e/w4343e05.htm [Accessed 26 Mar. 2016]. org, (2016). The Advantage and Disadvantage of Budgeting, [online]. Available at: https://www.bifa.org/library/freight-management/finance/budgeting/the-advantages-and-disadvantages-of-budgeting [Accessed 26 Mar. 2016] Black, F. (1972). Capital market equilibrium with restricted borrowing. Journal of Business, p 344498