3-D Password for More Security

ADVANCED E-SECURITY CP5603 MINOR RESEARCH REPORT Submitted By: Neeraj Kumar MIT-MBA Student ID. : 12682310 TABLE OF CONTENTS Title Page no ABSTRACT 3 INTRODUCTION 2-6 1. 1 Authentication 5 1. Authentication Methods 5-6 1. 3 Organization of the Report 6 ACTUAL RESEARCH WORK 7-8 3D PASSWORD SYSTEM 2. 1 Overview 7 2. 2 Innovative Component 7-8 2. Comparison with Current Authentication Systems 8 IMPLEMENTATION OF THE 3D PASSWORD 9-16 3. 1 Virtual Object Recognition 9 3. 2 3D Password Selection and Inputs 10-13 3. 3 3D Virtual Environment Design Guidelines 14-16 APPLICATIONS 17-18 4. Advantages 18 CONCLUSION 19 REFERENCES 20 ABSTRACT Current authentication systems suffer from many weaknesses. Textual passwords are commonly used; however, users do not follow their requirements. Users tend to choose meaningful words from dictionaries, which make textual passwords easy to break and vulnerable to dictionary or brute force attacks.Many available graphical passwords have a password sp ace that is less than or equal to the textual password space. Smart cards or tokens can be stolen. Many biometric authentications have been proposed; however, users tend to resist using biometrics because of their intrusiveness and the effect on their privacy. Moreover, biometrics cannot be revoked. In this report mechanism of secure authentication is dicussed. The 3-D password is a multifactor authentication scheme. To be authenticated, we present a 3-D virtual environment where the user navigates and interacts with various objects.The sequence of actions and interactions toward the objects inside the 3-D environment constructs the user’s 3-D password. The 3-D password can combine most existing authentication schemes such as textual passwords, graphical passwords, and various types of biometrics into a 3-D virtual environment. The design of the 3-D virtual environment and the type of objects selected determine the 3-D password key space. INTRODUCTION In this chapter the pass word stereotypes such as textual passwords, biometric scanning, tokens or cards (such as an ATM) etc.Current authentication systems suffer from many weaknesses. Textual passwords are commonly used; however, users do not follow their requirements. Users tend to choose meaningful words from dictionary or their pet names, girlfriends etc. Ten years back Klein performed such tests and he could crack 10-15 passwords per day. On the other hand, if a password is hard to guess, then it is often hard to remember. Users have difficulty remembering a password that is long and random appearing. So, they create short, simple, and insecure passwords that are susceptible to attack.Which make textual passwords easy to break and vulnerable to dictionary or brute force attacks. Graphical passwords schemes have been proposed. The strength of graphical passwords comes from the fact that users can recall and recognize pictures more than words. Most graphical passwords are vulnerable for shoulder surfing attacks, where an attacker can observe or record the legitimate user’s graphical password by camera. Token based systems such as ATMs are widely applied in banking systems and in laboratories entrances as a mean of authentication. However, Smart cards or tokens are vulnerable to loss or theft.Moreover, the user has to carry the token whenever access required. Biometric scanning is your â€Å"natural† signature and Cards or Tokens prove your validity. But some people hate the fact to carry around their cards, some refuse to undergo strong IR exposure to their retinas (Biometric scanning). In this seminar, present and evaluate our contribution, i. e. , the 3-D password. The 3-D password is a multifactor authentication scheme. To be authenticated, we present a 3-D virtual environment where the user navigates and interacts with various objects.The sequence of actions and interactions toward the objects inside the 3-D environment constructs the user’s 3-D password. The 3-D password can combine most existing authentication schemes such as textual passwords, graphical passwords, and various types of biometrics into a 3-D virtual environment. The design of the 3-D virtual environment and the type of objects selected determine the 3-Dpassword key space. 1. 1 AUTHENTICATION Authentication is the act of establishing or confirming something as authentic, that is, that claims made by or about the subject are true.This might involve confirming the identity of a person, tracing the origins of an artifact, ensuring that a product is what it’s packaging and labeling claims to be, or assuring that a computer program is a trusted one. For example, when you show proper identification credentials to a bank teller, you are asking to be authenticated to act on behalf of the account holder. If your authentication request is approved, you become authorized to access the accounts of that account holder, but no others. 1. 2 AUTHENTICATION METHODS The first i s comparing the attributes of the object itself to what is known about objects of that origin.For example, an art expert might look for similarities in the style of painting, check the location and form of a signature, or compare the object to an old photograph. An archaeologist might use carbon dating to verify the age of an artifact, do a chemical analysis of the materials used, or compare the style of construction or decoration to other artifacts of similar origin. The physics of sound and light, and comparison with a known physical environment, can be used to examine the authenticity of audio recordings, photographs, or videos. The second type relies on documentation or other external affirmations.For example, the rules of evidence in criminal courts often require establishing the chain of custody of evidence presented. This can be accomplished through a written evidence log, or by testimony from the police detectives and forensics staff that handled it. Some antiques are accomp anied by certificates attesting to their authenticity. External records have their own problems of forgery and perjury, and are also vulnerable to being separated from the artifact and lost. Currency and other financial instruments commonly use the first type of authentication method.Bills, coins, and cheques incorporate hard-to-duplicate physical features, such as fine printing or engraving, distinctive feel, watermarks, and holographic imagery, which are easy for receivers to verify. Consumer goods such as pharmaceuticals, perfume, fashion clothing can use either type of authentication method to prevent counterfeit goods from taking advantage of a popular brand's reputation (damaging the brand owner's sales and reputation). A trademark is a legally protected marking or other identifying feature which aids consumers in the identification of genuine brand-name goods. 1. ORGANIZATION OF THE REPORT The 3-D password is a multifactor authentication scheme. To be authenticated, we presen t a 3-D virtual environment where the user navigates and interacts with various objects. The sequence of actions and interactions toward the objects inside the 3-D environment constructs the user’s 3-D password. The 3-D password can combine most existing authentication schemes such as textual passwords, graphical passwords, and various types of biometrics into a 3-D virtual environment. The design of the 3-D virtual environment and the type of objects selected determine the 3-Dpassword key space.ACTUAL RESEARCH WORK 3D PASSWORD SYSTEM 2. 1 OVERVIEW In this chapter the system consist of multi factor authentication scheme. It can combine all existing authentication schemes into a single 3Dvirtual environment. This 3D virtual environment contains several objects or items with which the user can interact. The user is presented with this 3D virtual environment where the user navigates and interacts with various objects. The sequence of actions and interactions toward the objects i nside the 3D environment constructs the user’s 3Dpassword.The 3D password can combine most existing authentication schemes such as textual passwords, graphical passwords, and various types of biometrics into a 3D virtual environment. The choice of what authentication schemes will be part of the user's 3D password reflects the user's preferences and requirements. A user who prefers to remember and recall a password might choose textual and graphical password as part of their 3D password. On the other hand users who have more difficulty with memory or recall might prefer to choose smart cards or biometrics as part of their 3D password.Moreover user who prefers to keep any kind of biometric data private might not interact with object that requires biometric information. Therefore it is the user's choice and decision to construct the desired and preferred 3D password. 2. 2 INNOVATIVE COMPONENT The proposed system is a multi-factor authentication scheme that combines the benefits of various authentication schemes. Users have the freedom to select whether the 3D password will be solely recall, recognition, or token based, or combination of two schemes or more. This freedom of selection is necessary because users are different and they have different requirements.Therefore, to ensure high user acceptability, the user’s freedom of selection is important. The following requirements are satisfied in the proposed scheme 1. The new scheme provide secrets that are easy to remember and very difficult for intruders to guess. 2. The new scheme provides secrets that are not easy to write down on paper. Moreover, the scheme secrets should be difficult to share with others. 3. The new scheme provides secrets that can be easily revoked or changed. 2. 3 COMPARISON WITH CURRENT AUTHENTICATION SYSTEMS Suffer from many weaknesses. Textual passwords are commonly used.Users tend to choose meaningful words from dictionaries, which make textual passwords easy to break and v ulnerable to dictionary or brute force attacks. Many available graphical passwords have a password space that is less than or equal to the textual password space. Smart cards or tokens can be stolen. Many biometric authentications have been proposed. However, users tend to resist using biometrics because of their intrusiveness and the effect on their privacy. Moreover, biometrics cannot be revoked. The 3D password is a multi-factor authentication scheme.The design of the 3D virtual environment and the type of objects selected determine the 3D password key space. User have freedom to select whether the 3D password will be solely recall, recognition, or token based, or combination of two schemes or more. IMPLEMENTATION 3. 1 VIRTUAL OBJECT RECOGNITION Virtual objects can be any object that we encounter in real life. Any obvious actions and interactions toward the real life objects can be done in the virtual3Denvironment toward the virtual objects. Moreover, any user input (such as spea king in a specific location) in the virtual 3Denvironment can be considered as a part of the 3Dpassword.We can have the following objects: 1) A computer with which the user can type; 2) A fingerprint reader that requires the user’s fingerprint; 3) A biometric recognition device; 4) A paper or a white board that a user can write, sign, or draw on; 5) An automated teller machine (ATM) that requests a token; 6) A light that can be switched on/off; 7) A television or radio where channels can be selected; 8) A staple that can be punched; 9) A car that can be driven; 10) A book that can be moved from one place to another; 11) Any graphical password scheme; 12) Any real life object; 3) Any upcoming authentication scheme. The action toward an object (assume a fingerprint recognition device)that exists in location (x1 , y1 , z1 ) is different from the actions toward a similar object (another fingerprint recognition device) that exists in location (x2 , y2 , z2 ),where x1 = x2 , y1 = y 2 , and z1 = z2 . Therefore, to perform the legitimate 3Dpassword, the user must follow the same scenario performed by the legitimate user. This means interacting with the same objects that reside at the exact locations and perform the exact actions in the proper sequence. 3. 2 3D PASSWORD SELECTION AND INPUTSLet us consider a 3Dvirtual environment space of size G ? G ? G. The 3Denvironment space is represented by the coordinates (x, y, z) ? [1†¦ G]? [1†¦ G]? [1†¦ G]. The objects are distributed in the 3Dvirtual environment with unique (x, y, z) coordinates. We assume that the user can navigate into the 3Dvirtual environment and interact with the objects using any input device such as a mouse, key board, fingerprint scanner, iris scanner, stylus, card reader, and microphone. Consider the sequence of those actions and interactions using the previous input devices as the user’s 3Dpassword.For example, consider a user who navigates through the 3Dvirtualenvironment that consists of an office and a meeting room. Let us assume that the user is in the virtual office and the user turns around to the door located in (10, 24, 91) and opens it. Then, the user closes the door. The user then finds a computer to the left, which exists in the position (4, 34, 18), and the user types â€Å"FALCON. † Then, the user walks to the meeting room and picks up a pen located at (10, 24, 80) and draws only one dot in a paper located in (1, 18, 30), which is the dot (x, y) coordinate relative to the paper space is (330, 130).The user then presses the login button. The initial representation of user actions in the 3Dvirtual environment can be recorded as follows: †¢ (10, 24, 91) Action = Open the office door; †¢ (10, 24, 91) Action = Close the office door; †¢ (4, 34, 18) Action = Typing, â€Å"F†; †¢ (4, 34, 18) Action = Typing, â€Å"A†; †¢ (4, 34, 18) Action = Typing, â€Å"L†; †¢ (4, 34, 18) Action = Typin g, â€Å"C†; †¢ (4, 34, 18) Action = Typing, â€Å"O†; †¢ (4, 34, 18) Action = Typing, â€Å"N†; †¢ (10, 24, 80) Action = Pick up the pen; †¢ (1, 18, 80) Action = Drawing, point = (330, 130). Figure 3. 2 – Snapshot of an experimental 3-D virtual environmentThe 3-D password is a multifactor authentication scheme. It can combine all existing authentication schemes into a single 3-D virtual environment. This 3-D virtual environment contains several objects or items with which the user can interact. The type of interaction varies from one item to another. The 3-D password is constructed by observing the actions and interactions of the user and by observing the sequences of such actions. It is the user’s choice to select which type of authentication techniques will be part of their 3-D password. This is chieved through interacting only with the objects that acquire information that the user is comfortable in providing and ignoring th e objects that request information that the user prefers not to provide. For example, if an item requests an iris scan and the user is not comfortable in providing such information, the user simply avoids interacting with that item. Moreover, giving the user the freedom of choice as to what type of authentication schemes will be part of their 3-D password and given the large number of objects and items in the environment, the number of possible 3-D passwords will increase.Thus, it becomes much more difficult for the attacker to guess the user’s 3-D password. Fig 3. 2. 1 State diagram of 3D password 3. 3 3D VIRTUAL ENVIRONMENT DESIGN GUIDELINES The design of the 3 D virtual environments affects the usability, effectiveness, acceptability of 3D password. The first step in building a 3 ­Dpassword system is to design a 3 ­Denvironment that reflects the administration needs and the security requirements. Figure 3. 3 3D virtual environment 1) Real life-similarity ­The prospec tive 3 ¬D virtual environment should reflect what people are used to seeing in real life. Objects used in virtual environments should be relatively similar in size to real objects (sized to scale). Possible actions and interactions toward virtual objects should reflect real life situations. Object responses should be realistic. The target should have a 3 ­D virtual environment that users can interact. 2) Object uniqueness and distinction ­ Every virtual object or item in the 3 ­D virtual environment is different from any other virtual object.The uniqueness comes from the fact that every virtual object has its own attributes such as position. Thus, the prospective interaction with object 1 is not equal to the interaction with object 2. However, having similar objects such as 20 computers in one place might confuse the user. Therefore, the design of the 3 ­D virtual environment should consider that every object should be distinguishable from other objects. Similarly, in desi gning a 3 ­Dvirtual environment, it should be easy for users to navigate through and to distinguish between objects.The distinguishing factor increases the user’s recognition of objects. Therefore, it improves the system usability. 3) Three Dimensional Virtual Environment Size  ­ A 3 ­Dvirtual environment can depict a city or even the world. On the other hand, it can depict a space as focused as a single room or office. A large 3 ¬D virtual environment will increase the time required by the user to perform a 3 ­Dpassword. Moreover, a large3 ­Dvirtual environment can contain a large number of virtual objects. Therefore, the probable 3 ­Dpassword space broadens.However, a small 3 ­D virtual environment usually contains only a few objects, and thus, performing a 3 ­D password will take less time. 4) Number of objects and their types ­ Part of designing a 3 ­D virtual environment is determining the types of objects and how many objects should be placed in th e environment. The types of objects reflect what kind of responses the object will have. For simplicity, we can consider requesting a textual password or a fingerprint as an object response type. Selecting the right object response types and the number of objects affects the probable password space of a 3 ­D password. ) System Importance ­ The 3D virtual environment should consider what systems will be protected by a 3D password. The number of objects and the types of objects that have been used in the 3D virtual environment should reflect the importance of the protected system. APPLICATIONS The 3D password can have a password space that is very large compared to other authentication schemes, so the 3 ­D password’s main application domains are protecting critical systems and resources. 1. Critical servers ­Many large organizations have critical servers that are usually protected by a textual password. A 3-D password authentication proposes a sound replacement for a te xtual password. Moreover, entrances to such locations are usually protected by access cards and sometimes PIN numbers. Therefore, a 3-D password can be used to protect the entrance to such locations and protect the usage of such servers. 2. Nuclear and military facilities- Such facilities should be protected by the most powerful authentication systems.The 3 ­D password has a very large probable password space, and since it can contain token ­, biometrics ­, recognition ­, and knowledge based authentications in a single authentication system, it is a sound choice for high level security locations. 3. Airplanes and jet fighters ­ Because of the possible threat of misusing airplanes and jet fighters for religious, political agendas, usage of such airplanes should be protected by a powerful authentication system. In addition, 3 ­D passwords can be used in less critical systems because the 3D virtual environment can be designed to fit to any system needs.A small virtual envir onment can be used in the following systems like Some other application areas: †¢ ATM †¢ Desktop Computers ; laptop logins †¢ Web Authentication 4. 1 ADVANTAGES * Easy to memorize: Users can memorize a 3D password as a â€Å"little† story which makes the password easy to remember * Flexibility: 3d passwords allows multi-factor authentication. Smart cards, biometrics and alpha num. password can embedded in the 3d password technology * Strength: A scenario in a 3D environment offers as almost unlimited combination of possibilities.As such system can have specific 3d world, hack are extremely difficult. * The 3D password gives users the freedom of selecting what type of authentication techniques. * Secrets those are not easy to write down on paper. * The scheme secrets should be difficult to share with others. * Provide secrets that can be easily revoked or changed. CONCLUSION There are many authentication schemes in the current state. Some of them are based on us er’s physical and behavioral properties, and some other authentication schemes are based on user’s knowledge such as textual and graphical passwords.Moreover, there are some other important authentication schemes that are based on what you have, such as smart cards. Among the various authentication schemes, textual password and token-based schemes, or the combination of both, are commonly applied. However, as mentioned before, both authentication schemes are vulnerable to certain attacks. Moreover, there are many authentication schemes that are currently under study and they may require additional time and effort to be applicable for commercial use.In this report the 3D password mechanism is explained the 3-D password is a multifactor authentication scheme that combines these various authentication schemes into a single3-D virtual environment. The virtual environment can contain any existing authentication scheme or even any upcoming authentication schemes by adding it as a response to actions performed on an object. Therefore, the resulted password space becomes very large compared to any existing authentication schemes. REFERENCES [1] X. Suo, Y. Zhu, and G. S. Owen, â€Å"Graphical passwords: A survey,† in Proc. 1st Annual . Comput. Security Appl. Conf. , Dec. 5–9, 2005, pp. 463–472. [2] D. V. Klein, â€Å"Foiling the cracker: A survey of, and improvement to passwords security, in Proc. USENIX Security Workshop, 2008, Measurement,VOL. 57,September 2008. [3] NBC news, ATM Fraud: Banking on Your Money, Dateline Hidden Cameras Show Criminals Owning ATMs, Dec. 11, 2003. [4] T. Kitten, Keeping an Eye on the ATM. (2005, Jul. 11). ATMMarketPlace. com. [6] G. E. Blonder, â€Å"Graphical password,† U. S. Patent 5 559 961,Sep. 24, 1996. [7] http://en. wikipedia. org/wiki/3-D_Secure

Education and Qualifications

I have successfully completed an Introducing Childminding Practice course, which is a part of CACHE Level 3 Certificate in Childminding Practice. Currently I am studying for a Teaching Assistant course via Distance Learning College, which is a NCFE Level 3 Accredited course. Experience/knowledge/skills I have a year experience in working as a Nursery Assistant for a private nursery. I have also been volunteering for past 6 months in a Toddler Group for a Charitable organisation. As a Nursery Assistant I have an experience of working and caring for children under various age groups ranges from 6 months old babies to 5 years old preschoolers. I had to be a hands-on member of a staff team who provide a caring, motivating and safe environment in which babies and young children are supported and encouraged to achieve their full potential. I had to provide full practical support in the day to day running of the nursery. As a Nursery Assistant I had to develop good knowledge of children and learn what makes them happy and engaged in activities. I had to gain knowledge of being able to instruct them in a way that they can readily understand. Whilst I have good understanding of caring and supporting children from work experience, I also have an experience of being a mother of 3 children (including twins). So over the years I have developed a good understanding of early childhood development and learning. Until recently I had chosen to leave my full-time employment to concentrate on raising a young family. As a part of my role as Nursery Assistant , I had been provided with training to ensure the provision of a high quality environment to meet the needs of individual children from differing cultures and religious backgrounds and stages of development. There are many legislation, policies and codes of practices for supporting children and young people in the UK. Legislations such as the health and safety act Work Act, Data protection Act and Children Act are some of the main and important legislations for the schools and nurseries. I understand that under the health and safety at work Act I have a responsibility to make sure that I carry out my duties safely without risking myself, children, visitors and other staffs. I also have to cooperate with others who have duties for health and safety by reporting any unsafe practices. The Early Years Foundation Stage (EYFS) sets the standards to ensure that children learn and develop well and are kept healthy and safe by the schools and child care providers. There have been recent changes as simpler framework for the EYFS was published on 27 March 2012, for implementation from 1 September 2012. The new EFYS framework sets a number of improvements such as simplifying the statutory assessment of children’s development and reducing the number of early learning goals from 69 to 17. It puts a stronger emphasis on the three prime areas which are most essential for children’s healthy development, which are communication and language, physical, and personal, social and emotional development. In my previous role as Nursery Assistant my duties also included acting as a key worker for children, monitoring their progress and sharing information about their development with their parents. I also had specific child care tasks around the preparation and completion of activities to suit the child’s stage of development. I am IT literate and able to use word, Excel, Access, PowerPoint, Internet and Email. I am fluent (both written and spoken) in Punjabi and Hindi language. I have an ability to work well on own initiative and demonstrate a self-reliant required to work in pressurised working environments. I am also a good team player with the ability to understand group dynamics and always keen to learn and adapt to new ideas, innovations. I am fortunate for having valuable experience both from my professional and personal life for working with children and ensuring that they are cared for in a happy, safe and stimulating environment. Now I am looking for a position that offers further knowledge, experience and long term career development opportunities. I feel I have the compassion for and understand of young pupils needs which would enable me to succeed in being an effective learning assistant. While I was in India, I taught at a primary school for over 3 years. My work there helped me to develop my teaching skills. I supported the development of my pupils, literacy and innumeracy skills, giving more confidence. I kept written records of pupil’s progress and was better able to support them through these reports. My reports also allowed me to look at each of my pupils individually, giving them support when and where it was needed. Through my work I have also developed an understanding of the factors affecting children’s learning. For example, my job at the early years involved planning activities, documents the progress of the children, playing with the children, supervising, reporting to the manger and meeting up with parents, working with group of children and with individual children, monitoring and display children’s work and attending staff meetings. Throughout I used my verbal and written communication skills. I feel it is important to gain the relevant training to be able to support a child’s to highest standard. Last month I just started volunteer with Rebecca cheetham nursery age group is 3 to 5 and I am gain more work experience with that age of group. I learn more about children development and health and safety which is really good experience for me. In that sitting they preparing the children for school. I am prepared to undertake any other relevant training being offered me. I am able to work calmly and with patience. In my role as a child care worker, I understand full barriers to children’s learning and development. The barriers of learning can be visual impairment, learning difficulties, health issues, lack of confidence and low self esteem. I regard pupils as individual in their own right and respect and value each and every one. This sets a good example for the pupils to learn. Pupils learn from adult, from example, if the pupils see that I hold door open for another member of staff and other member of staff replies by saying Thank you, the pupils see that we respect each other and therefore will follow this example. I strongly believe that education should be accessible to every one and that every pupil has the right to be included. For example: a pupil I have worked with has poor motor skills and poor hand and eye-coordination, therefore the pupil needed to use a thicker pencil and other tool. With in my role I make sure that my setting is inclusive and where every one feels welcome and where the pupil can focus on their learning. Having considered my personal characteristics and previous work experience, I believe I have that right attitude to carry out the roles and responsibilities required for the post. I know I will vary effective in this a role. I have the right blend of personal qualities, such as; being supportive, patient and respectful, people orientated and have huge amount of motivation. I feel I am ready for the challenge and would maintain high standards role at your school.

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Mixed metal and mixed ligand for tri-nuclear complexes - Research Proposal Example The first case involves trinuclear Au (I) adducts {[3, 5-(CF3)2Pz] Au}3.6 (Bowmaker et al, 2014). Complexes involving synthesis of silver(I) and copper(I) exist exhibiting the structures {[3,5-(CF3)2Pz]Ag}3 and {[3,5-(CF3)2Pz]Cu}3. The resultant effect is a copper complex that has a mixed vallent structure of {[3, 5-(CF3)2Pz]5Cu(II)2Cu(I). Cu2 dimer becomes available through treatment of {[3,5-(CF3)2Pz]Cu}3 with 2,4,6- collidine which is of an appropriate amount. Bis(pyrazolyl)borate adduct Cu1 is a byproduct that originates from the synthesis of collidine, CuOTf and [H2B(3,5-(CF3)2Pz)2]K (Lalinde et al, 2014) The equivalent related adducts of Silver Ag1 and Ag2 underwent analogous procedures during their preparations. Various methods characterized their differing complexes which include X-ray crystallography. Cu1 and Cu2 have trigonal planar sites of copper (Miyake et al, 2014. In contrast to the feature, Ag2 consists of Ag(u-N-N)2Ag unit that is found in half-boat conformation. The intermolecular distance between the Ag***Ag molecules is 3.5618A. Other crystals exist which feature Ag2 molecules comprising of flattened and boat chair conformations (BeÃŒ ziau et al, 2013). It becomes important to observe that bis(pyrazolyl)borato components and complexes such as Ag1 are rare due to their ease of decomposition on silver metal (Zhou et al, 2014). Therefore, unique photophysical properties are highlighted for the mononuclear and dinuclear silver(I) and copper(I) complexes. Biswas, S., Saha, R., & Ghosh, A. (2012). Copper (II)–Mercury (II) Heterometallic Complexes Derived from a Salen-Type Ligand: A New Coordination Mode of the Old Schiff Base Ligand. Organometallics, 31(10), 3844-3850. Bowmaker, G. A., Hanna, J. V., King, S. P., Marchetti, F., Pettinari, C., Pizzabiocca, A., ... & White, A. H. (2014). Complexes of Copper (I) Thiocyanate with Monodentate

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Sampling Plan Utilizing Randomizer - Research Paper Example The research paper "Sampling Plan Utilizing Randomizer" presents the overview of the software that allows the users to define the dominant age of Facebook users. The population of 2000 ruled out the possibility of the feasible census and instead a simple random sampling technique was used. This is powerful online software which generates samples randomly. All you need to do is to feed in the range of values and specify the number of sets. Then choose how many numbers to be picked from each set to represent the population. It is easy to use, faster and available free of charge on the internet. In order to assess the dominant age of Facebook users, my established contacts were used. I had 2000 friends on Facebook which is an online social networking site. I hoped to address the research question: What is the dominant age of Facebook users? The population of 2000 ruled out the possibility of the feasible census and instead a simple random sampling technique was used. The availability of the contacts on the site made it possible to establish a sampling frame from where a representative sample was to be drawn. In order to ensure the equal chances of selection into the sample space, the sampling units were represented by their number on the list generated from my friend's page. The contacts were arranged alphabetically and assigned position 1 to 2000. The numbers were fed into a randomizer to generate 25 sets. In each set, the randomizer picked 2 numbers bringing the sample size to 50.

Identity Theft Through Unsecure Wireless Networks Research Paper

Identity Theft Through Unsecure Wireless Networks - Research Paper Example Unauthorized access also imposes high bills to the owner of the network where they involve lots of traffic by downloading videos and software. It is quite evident that a walk with a Wi-Fi enabled phone or laptop it’s easy to steal internet, this is just because most of the network have no security. It is also evident that most users use default passwords to access the administration area of the router thus enabling a cyber criminal to edit details with much ease and can even block the owner out of the connectivity. Malicious intruders can also get access to the network and do harm to devices to scan radio frequency bands which the Wi-Fi uses are readily available thus it easy to access their information using these devices. This can lead to even introduction of malicious software, viruses and worms thus invading computers in the network leading to great damage, this causes the user to loose vital personal identities. Although it may look good to help neighbors with free intern et, the risks involved are numerous. The criminals can also modify settings thus ensuring that the restart button no longer functions properly, thus leading to blockage. How To Secure Your Network People have come up with a few prevention on secure measures to curb this problem. Some of the methods which are widely used are; activating your router’s encryption, some of the routers are bought when their encryption is turned off and all is needed is to read the manual on how to activate your router on. Turning your SSID off, turning it off will hide your network from hackers who might try and steal your identity by using network. Disable remote administration, this helps you prevent hackers from unilateral changing your network security settings. Recruit professional if needed, if one is not a computer tech one should employ a tech guru who will be able to set up settings which will prevent unauthorized access. Use of firewall, this is where a number of integrated collection of security measures are made in order to prevent unauthorized electronic access to a networked computer system. Safety measures used to protect your information if a wi-fi is used. One should always be aware that they are never secure since the Wi-Fi hot spots are unsecure connections thus potential hackers will be hanging out in the same network and it won’t be difficult for them to get into your activity and retrieve your personal information thus though the hot spot has a password through a log-in screen you are still at risk. These are built-in security features contained in the windows that enable the firewall through the security settings to block all incoming traffic. This helps in keeping off all the hackers/thieves by disabling file sharing thus making an important security measure. One should protect their passwords since hackers can retrieve same passwords from the registry which makes your keyboard activity available to them that includes the password typed in, thu s installing a browser add-on that stores you password in the cloud e.g. last pass, passwords won’t be saved in your computer and you won’t have to type a thing. There are websites that use HTTP’s, they encrypt your activities thus anything you do in that site is confidential. Since not all websites do this one can download HTTP’s everywhere, they are add-ons that will force an encrypted connection on many popular sites. You should also check the network name since people

Why do some survivors of domestic abuse maintain a relationship with Essay

Why do some survivors of domestic abuse maintain a relationship with their abusive partner - Essay Example It results in acute medical conditions such as multiple injuries to the face, head, neck, breast, or abdomen, and in chronic conditions such as headaches, abdominal pain, pelvic pain and sexual dysfunction (Campbell, 2002; Ellsberg, 1997; Gelles & Straus (1998) R.J. Gelles and M.A. Straus, The medical and psychological costs of family violence. In: M.A. Straus and R.J. Gelles, Editors, Physical violence in American families—Risk factors and adaptations to violence in 8145 families, Transaction Publishers, New Brumswick [USA] & London [UK] (1998), pp. 425–430.Gelles & Straus, 1998; Goodman, Koss, & Russo, 1993; Karol, Micka, & Kuskowski, 1992; Martin & Younger-lewis, 1997; Nduna & Goodyear, 1997). Intimate partner violence is also associated with lowered self-esteem and lowered self-perception of health by the victims (Amoakohene, 2004; Baker, 1997; Ellsberg, Caldera, Herrera, Winkvist, & Kullgren, 1999; McCauley et al., 1995; Skupien, 1998). Partner abuse has serious reproductive health consequences, including inability to use a contraceptive method at all or consistently, unwanted pregnancy, and increased levels of sexually transmitted infections and HIV/AIDS. Even the period of pregnancy is not protective (Blaney, 1998; Diop-Sidibà ©, 2001; Gazmararian et al., 2000; Jejeebhoy, 1998; Maman, 2000; Letourneau, Holmes, & Chasedunn-Roark, 1999; Martin et al., 1999; Parsons, Goodwin, & Petersen, 2000; Rickert, Wiemann, Harrykissoon, Berenson, & Kolb, 2002; Sharps & Campbell, 1998). Of course the most extreme physical consequences of this type of violence are death of the victim, by suicide or homicide, and homicide against the perpetrator (Breiting et al, 1989; Wilson & Daly, 1994). Although the associations of IPV and detrimental health outcomes have been well established in research from industrialized countries, they have seldom been studied in developing countries. Similarly, despite the fact that IPV against men is kn own to occur in the USA,

Productivity within Allstate Insurance Corp Research Proposal

Productivity within Allstate Insurance Corp - Research Proposal Example That was one conclusion drawn from a study carried out recently by Benjamin Waber and Sandy Pentland of the Massachusetts Institute of Technology.† (2) Although the methods for achieving the same or better outcomes with fewer resources may vary, improved productivity will not occur unless it is pursued actively. Ineffective searches and wasting time looking for information is a cost of a company. Many service economy jobs could enjoy substantial productivity growth through better application of information technology. For example, every time you check in at the airport, you wait several minutes as the agent frantically taps away at a hidden computer. Most of this time is wasted due to airline softwares horrendous usability. With a better user interface, agents could process passengers much faster, which would immediately increase their productivity and save time for customers. The answer, according to Nick Bloom, Raffaella Sadun and John Van Reenen, researchers at the Center for Economic Performance at the London School of Economics, is that American companies make much more effective use of information technology than European companies.† (4) The importance of incentives to employees on the productivity is well known fact. Even socialism has admitted it. As Gerard Roland says â€Å"Prior to the privatization, It was China that went the farthest in trying to give managers better profit incentives. Data on 769 Chinese enterprises between 1980 and 1989 in four provinces (Sichuan, Jiangsu, Jilin, and Shanxi) analyzed by Groves and colleagues (1994) showed that increased autonomy to managers led them to give more incentives to workers by increasing the shares of bonuses in total wages payments and the share of contract workers relative to permanent workers. Increased incentives also had a positive effect on productivity.† (5) Companies can increase productivity in a variety of ways. The most obvious methods involve automation and

International Business Management Essay Example | Topics and Well Written Essays - 2000 words

International Business Management - Essay Example Governments, therefore, have to use more sophisticated means of extending assistance to the domestic industry and such assistance is required to produce results in the form of a viable industry because it is unfair to the national taxpayer or the consumer to continue to suffer if domestic industry cannot compete at least in the domestic market, if not the global markets. Although there are provisions in the WTO Safeguards Agreements which, because of their broad language, may be used by a national government to impose tariffs if the domestic industry is likely to suffer serious injury, such loopholes are likely to become more difficult to use in the future because of new consensus that is already emerging to close them. Hence, national governments have to assist domestic industry by providing direct and indirect subsidies through management assistance, export assistance, skills development, assistance with research & development as well as information gathering and dissemination. Gov ernments have to do much more then merely enacting legislation if a nation is to continue to have a viable domestic industry. This brief essay takes a look at what a national government can do in order to assist domestic industry in the era of trade liberalisation. In an era of international trade liberalisation, there is intense market competition for goods and services because manufacturers and service providers from all over the world try to sell their manufactured products and services in a national market. As a result of the global movement towards trade liberalisation, nations are required to progressively reduce their tariffs to permit market access to producers and suppliers from all over the world. Such access means that the domestic industry is required to compete with the products and services of international manufacturers and service providers on quality, price

Incident A Matter of Priorities Essay Example for Free

Incident A Matter of Priorities Essay Thompson, production manager of Thompson Manufacturing, has the final authority when hiring any new supervisors. Sheila is currently looking to fill a position and having her Human Resources manager, Pete Peterson, do preliminary interviews to do the initial screening of applicants before being sent to her for final approval. Preliminary interviews are being conducted at the same time Sheila is having a very busy day. Pete Peterson has found a possible suitable young applicant by the name of Allen Guthrie that he would like Sheila to immediately see since Mr Guthrie is already on the premises. Current Situation Sheila Thompson is already having a hectic day at her office. While a search for a suitable candidate out of the applicant pool to fill a supervising position is being conducted by the Human Resources manager, Pete Peterson, Ms. Thompson is busy at work taking multiple phone calls and handling business affairs for Thompson Manufacturing. Pete Peterson has contacted Sheila about a possible candidate he finds will make an excellent supervisor that she has been looking for. Although Sheila is too busy to have in interview she agrees to see Mr. Guthrie immediately. During their interview Ms. Thompson has to take multiple phone calls and halt their interview progress. The duties she must attend to have come before the interview and Mr Guthrie, her applicant, many times. After another interruption Mr Guthrie has to leave in order to pick up his wife from work. The interview has not been completely, but Sheila has instructed Allen Guthrie to call her at another time. Answering the Questions Sheila Thompson has been tasked with having the final approval of hired applicants when looking to fill a supervisor position. The applicants go through the normal procedure in order to make it through into a structured interview. A structured interview has the ability to â€Å" increase reliability and accuracy by reducing the subjectivity and inconsistency of unstructured interviews†(Mondy 153). Her applicant who made it through the screening, Allen Guthrie, was advised he would be able to have an interview with Ms.Thompson immediately after his screening. Sheila notably has been far too busy already to take on this take, being impromptu, but decided she would see the applicant in leu of her busy schedule. Sheila, being the production manager that she is should have realized it was not the time to conduct a structured interview with any applicant at that time. She simply could have instructed her Human Resources manager, Pete Peterson, that it would have been improper for the applicant and her current work situations. Sheila should have made the executive decision to either commit herself to the interview, or schedule it for another day where she can put the invested time needed when conducting an interview for a possible supervisor. There were too many interruptions understand the applicant fully and give the interview the time it deserved to make an executive decision. Also, when a her attention, when able to be given, was on her applicant there were more pressing work concerns at hand at that time. Interviews should happen on a time when there would be a low impact on office hours and business. For the future, a scheduled interview will cause a less of an business impact and she would be able to focus her attention on her applicant in order to make an executive decision if he is the right fit for the position. Sheila Thompson, being the production manager, makes the final approval for all her intended supervisors. Her Human Resources manager, Pete, makes the selection process and forwards them to Sheila for final approval. Pete may have an idea of what Sheila is looking for, but he can only try to find a right fit based on experience and record. Since Sheila has the final approval she may be looking for something that Pete does not look for or screen for. Having Pete screen possible applicants will cut down on time spent for the production manager, who is obviously busy, but should be handled for employees not in the pool for a supervising position. If Sheila is the only manager able to make the final approval for supervisors, she should be the one running the selection process as well. If what Sheila is searching for, does not match what Pete screens for there it can waste precious company time and resources. The selection process of choosing from a group of applicants the individual best suited for a particular position and the organization†(Mondy 138). Pete may very well reject an employee he may not find suitable for the position, while Sheila may have found the applicant perfect. In order for time and company efficiency it is in Sheila’s, and Thompson Manufacturing, that she do the selection process if she wishes to have the final approval as well. Conclusion Sheila Thompson never should agreed to conduct an impromptu interview in the manner that she had. An interview is meant to find the perfect candidate suitable for the position in question and the company as a whole. With the interview performed how it was she was not able to perform her duties as a production manager or hiring manager for supervisors. If she had been in charge of the selection process for supervisor positions she could have allocated proper time to find the pool of candidates that fit her needs for the position as well as set up a proper time where she could conduct the interview without office distractions.

Performance Appraisal System

Performance Appraisal System Procedural justice and Interactional justice: Assessing employees perception of fairness of performance appraisal; an empirical study of a small manufacturing company. ABSTRACT This research identifies procedural justice and interactional justice influences on perceived fairness of performance appraisal at a small private manufacturing company located in Newcastle, UK. Distributive justice refers to the perceived fairness of procedures used to determine the appraisal ratings. Interactional justice refers to the perceived fairness of the raters interpersonal treatment of the ratee during the appraisal process. A qualitative and quantitative case study method was used to obtain an understanding of employee perceptions of the fairness of their performance appraisal. Data from both interviews with nine employees was collected along with questionnaires completed by these participants. Two hypotheses were developed. Both hypotheses were supported by research data. 1.1 Aim of the researcher The researcher will assess the relationship between perceived fairness of justice among employees of the performance appraisal system. The aim of this research is to prove through this study that level of employees satisfaction with the appraisal system is influenced by the employees perceived fairness of procedural and interactional justice of the performance appraisal session. 1.2 Introduction Performance appraisal is a process designed to evaluate, manage and ultimately improve employee performance. It should allow the employer and employee to openly discuss the expectations of the organisation and the achievements of the employee. That is, the primary emphasis is on future development of the employee within the objectives of the organisation. There is no universally accepted model of performance appraisal. However, more often than not this process is designed around the following elements: setting performance goals and objectives; measurement of performance against those goals and objectives; feedback of results; amendments to goals and objectives. Performance appraisal systems can provide organisations with valuable information to assist in the developments of organisational strategies and planning. The information gained from this process can assist: in identifying and developing future management potential; in increasing performance and overall productivity; it works towards identifying strengths and managing weaknesses; in providing clarity to employees about an organisations expectations regarding performance levels; in providing an opportunity to audit and evaluate current human resources and identify areas for future development. Managers may conduct appraisals primarily to affect employee input through the feedback process, or justify some sort of human resource action (termination, transfer, promotion etc). Jawroski and Kohli (1991) identify other benefits that can be obtained from performance appraisals. Among these benefits are increase in role clarity, performance, and job satisfaction. Given the positive returns obtained from performance appraisals, one could reasonably expect that organisations would devote considerable resource to the appraisal process. Correspondingly, it may be anticipated that managers try to make certain that the dimensions of the appraisal process are known, understood, and supported by the participants. Theres probably no management process that has been the subject of more research than the performance appraisal. At the best managed companies, the performance appraisal is no joke it is a serious business that powers the success of the organization. (Montague, 2007) It has been suggested that to enhance satisfaction, managers should consider expanding the evaluation criteria to include those criteria which are important to the employee, perhaps creating a participatory performance appraisal system. (Thomas and Bertz 1994) In fact, employee input into the process has been described as having an impact on the perceived fairness of the evaluation (Latham at el. 1993). It has been stated that the opinions of employees, as they pertain to the appraisal system, may be greater determinant of the systems effectiveness than the validity or reliability of the system itself (Wanguri 1995). As stated by Thomas and Bretz (1994) without a sense of ownership, both managers and employees may view the process with fear and loathing. Thus, they contend that a major concern in the evaluation process is an acceptance of the system by those employees being evaluated. To this end, if employees believe they are evaluated based upon inappropriate criteria, it would fol low that their commitment to and satisfaction with the organisation supporting this particular evaluation system would be correspondingly reduced. Academic background 2.1 The social context of performance appraisal Levy Williams (2002) argue that identifying, measuring, and defining the organizational context in which appraisal takes place is integral to truly understanding and developing effective performance appraisals. Further, it is believed that this has been the framework driving the performance appraisal research since about the 1990 and into the beginning of the 21st century. Whether it is discussed as the social-psychological process of performance appraisal (Murphy Cleveland, 1991), the social context of performance appraisal (Ferris, Judge, Rowland, Fitzgibbons, 1994) the social milieu of performance appraisal (Ilgen at al. 1993), performance appraisal from the organisational side (Levy Steelman, 1997) the games that rates and rates play (Kozlowski, Chao Morrison, 1998), or the dues process approach to performance appraisal (Folger, Konovsky Cropanzao, 1998) it is argued along with other scholars that performance appraisal takes place in a social contact and the context plays a major role in the effectiveness of the appraisal process and how participants react to the process (Farr Levy, 2004). It has been suggested elsewhere that research over the last 10 years has moved noticeable away from a limited psychometric scope and toward an emphasis on variables that compose the social context (Fletcher, 2001). Distal factors Levy Williams (2002) definition of distal variables is generally consistent with Murphy and Cleveland (1995). Specifically, distal variables are broadly construed as contextual factors that affect many human resource systems, including performance appraisal. In other words, distal variables are not necessarily related to performance appraisal, but they may have unique effects on the performance appraisal process that are useful to understand and consider. Distal factors include but are not limited to organisational climate and culture, organisational goals, human resource strategies, external factors, technological advances, and workforce composition. Levy Williams (2002) believe these factors have an effect on rater and rate behaviour, although not directly. For instance, an organisation that espouses a continuous learning culture may structure and implement a very different type of performance appraisal system than an organisation without such a culture. A review of the performance appraisal literature over the last 7-10 years reveals little systematic empirical work on the distal variables other than some studies on culture, climate and technology issues (see, e.g. Hebert Vorauer, 2003). While this is at some levels disappointing, it is rather understandable. First, there is little theory specific to performance appraisal to methodically guide this level of research. Second, the breadth of the constructs Levy Williams (2002) construe as distal make it difficult to measure and implement within the research setting. Third, given the distal nature of these factors, their direct effects on performance appraisal behaviour may be small. Perhaps closer examination of the relationships between distal and proximal relationships would prove more fruitful. Even with the difficulties regarding this type of research, however, it is believed it will be important to continue examining these factors to fully understand the social context in which performance appraisal operates. (Levy Williams, 2002) Process proximal variables The next two section of the paper will underscore those proximal variables (both process and structural) receiving attention in the recent appraisal literature. Some researchers chose to categorize the proximal variables as either process (i.e. having a direct impact on how the appraisal process is conducted including things such as accountability or supervisor subordinate relationships), or structural (i.e. dealing with the configuration or makeup of the appraisal itself and including areas such as appraisal dimensions or frequency of appraisal). Rater issue Rater affect is one of the most studied rater variables. Although the literature has not been consistent regarding a formal definition of affect in performance appraisal (Lefkowitz, 2000), a good general definition linked to most of this research involves liking or positive regard for ones subordinate. The Affect Infusion Model (Forgas Georges, 2001) suggests that affective states impact on judgements and behaviours and, in particular, affect or mood plays a large role when tasks require a degree of constructive processing. For instance, in performance appraisal, raters in good moods tend to recall more positive information from memory and appraise performance positively. Consistent with the Affect Infusion Model, a few recent studies have examined the role of mood or affect in performance appraisal. Lefkowitz (2000) reported that affective regard is related frequently to higher appraisal ratings, less inclination to punish subordinates, better supervisor subordinate relationships, greater halo effect, and less accuracy. A couple of recent studies have looked at the role of similarity in personality and similarity in affects levels between raters and rates, finding similarity is related to appraisal ratings. Antonioni and Park (2001) found that affect was more strongly related to rating leniency in upward and peer ratings than it was in traditional top-down ratings and the this effect was stronger when raters had observational time with their subordinates. They concluded from this that raters pay so much attention to their positive regard for subordinates that increased observations result in noticing more specific behaviours that fit their affect-driven schema. It was also found that although affect is positively related to appraisal ratings; it is more strongly related to more subjective trait-like ratings, then to ostensibly more objective task-based ratings. Further, keeping performance diaries tended to increase the strength of that relationship between affect and performance ratings leading the authors to conclude that perhaps affect follows from subordinate performance level rather than the other way around. A second broad area related to raters that has received considerable research attention has to do with the motivation of the raters. Traditionally, research seemed to assume that raters were motivated to rate accurately. More recently, however, researchers have begun to question whether all or even most raters are truly motivated to rate accurately. One line of research related to raters motivation has focused on the role of individual differences and rating purpose on rating leniency. Most practitioners report overwhelming leniency on the part of their raters and this rating elevation has been found in empirical papers as well as surveys of organisations (Murphy Cleveland, 1995). The role of attributions in the performance appraisal process has also attracted some recent research attention. In some of these studies investigators have examined how the attributions that raters make for ratees behaviours affect their motivation to rate or their actual rating. For instance, using a traditional social psychological framework, researchers found that whether individuals opted for consoling, reprimanding, transferring, demoting, or firing a hypothetical employee depended in large part on the extent to which rater believed that the exhibited behaviour was due to ability or effort. It was found that both liking and attributions mediated relationships between reputation and reward decisions. More specifically, raters consider ratees behaviour and their reputations when drawing attributional inferences and deciding on appropriate rewards. The implications of this line of research are clear: attributional processing is an important element of the rating process and these attributions, in part, determine raters reactions and ratings. (Murphy Cleveland, 1995) A second line of research related to rater motivation has to do with rater accountability, which is the perceived potential to be evaluated by someone and being held responsible for ones decisions or behaviours (Frink Ferris, 1998) With respect to performance appraisal, accountability is typically thought of as the extent to which a rater is held answerable to someone else for his or her ratings of another employee. They concluded that accountability can result in distortions of performance ratings. It is demonstrated that raters told that ratees had been rated too low in the past responded by inflating ratings while others told that they would have to defend their ratings in writing provided more accurate ratings. In a follow up to this study it was hypothesized that the accountability pressure on raters to justify ratings may operate through an increased motivation to better prepare themselves for their rating task. This was manifested in raters paying more attention to performanc e and recording better performance-related notes. A related study looking at accountability forces in performance appraisal found that raters inflated ratings when they were motivated to avoid a negative confrontation with poor performers, but did not adjust ratings downward when good performers rated themselves unfavourably (Levy Williams 1998). Ratee issues A second major of focus of performance appraisal research consist of research centred on the performance appraisal ratee. Two areas were covered, in particular, the links between performance ratings and rewards; those elements of the performance appraisal process which increases ratees motivation such as participation. Related article argues the while pay is an important motivator along with recognition, work enjoyment , and self-motivation, very few organisations actually link the performance appraisal system to pay or compensation in a clear, tangible way (Mani, 2002). Both traditional academic research (Roberts Reed, 1996) and more practitioner-focused research (Shah Murphy, 1995) have identified the significance of participation in the appraisal process as an antecedent of ratees work motivation. It suggests that participation is simply essential to any fair and ethical appraisal system. It was identified that participation and perception of fairness as integral to employees pe rceptions of job satisfaction and organisational commitment. Roberts Reed (1996) take somewhat similar track in proposing that participation, goals, and feedback impact on appraisal acceptance which affects appraisal satisfaction and finally employee motivation and productivity. Performance appraisals are no longer just about accuracy, but are about much more including development, ownership, input, perceptions of being valued, and being a part of an organisational team. Focus on reactions to the appraisal process Cardy and Dobbins (1994) arguing that perhaps the best criterion to use in evaluating performance appraisal systems was the reactions of ratees. The claim was that even the most-psychometrically-sound appraisal system would be ineffective if ratees (and raters) did not see it as fair, useful, valid, accurate, etc. Good psychometrics cannot make up for negative perceptions on the part of those involved in the system. Folger et al. (1992) define three elements that must be present to achieve higher perceptions of fairness: adequate notice, fair hearing, and judgement based on evidence. Although they identified specific interventions that should be implemented to increase due process, they cautioned that â€Å"due process mechanisms must be implemented in terms of guiding principles (i.e. designed with process goals in mind) rather than in a legalistic, mechanical, rote fashion. In general studies have found that both ratees and raters respond more favourably to fair performance appraisal systems (e.g. less emotional exhaustion, more acceptances of the feedback, more favourable reactions toward the supervisor, more favourable reactions toward the organisation, and more satisfaction with the appraisal system and the job on the part of both rater and rate) (Taylor et al. 1995, 1998). Trust issue Researchers have posited that trust is the key element in managing the supervisor employee relationship. According to Mayer and Davis (1999) trust is made up of three components: ability, benevolence, and integrity. In other words, if an employee believes a supervisor has the skills to properly appraise, has the interests of the employee at the heart, and believes the supervisor upholds standards and values, the employee is likely to trust that supervisor. Interest in understanding the processes related to trust are the result of research that support both direct and indirect effects of trust on important organisational and individual outcomes. For instance it is supported by research the relationship between trust and outcomes such as employee attitudes, cooperation, communication, and organizational citizenship behaviours. As with appraisal perceptions and reactions it is also believed that trust issues can limit the effectiveness of performance appraisal. If ratees have low level s of trust for their supervisor, they may be less satisfied with the appraisal and may not as readily accept feedback from the source. More to come 2.2 Behaviourally Anchored Rating Scales (BARS) performance appraisal Behaviourally Anchored Rating Scales (BARS) are a relatively new approach to performance evaluation. They are in effect a combination of the graphic rating scales and the critical incident method. An actual description of important job behaviour is developed and â€Å"anchored† alongside the scale. The evaluator is then asked to select the description of behaviour which best matches actual employee behaviour for the rating period. In a controlled field study, Silverman and Wexley (1984) used BARS to test the effect of rate participation on the appraisal process. BARS were developed for each of the following job classifications: clerical, non-clerical staff, technical and professional, nursing, management/supervisory. Those employees who participated in creating, and were evaluated by, the behaviourally-based scales, had a more positive reaction to the entire performance appraisal process. Specifically, they felt that the performance appraisal interviews were more useful, that their supervisors were more supportive, and that the process produced more motivation to improve job performance. BARS address many of the problems often found in traditional evaluation approaches such as the halo effect, leniency, and the central tendency error. In addition, research suggests that many employees prefer this evaluation method (Rarick Baxter, 1986) BARS are however not a panacea for management and do possess both advantages and disadvantages. According to Rarick and Baxter (1986) advantages of BARS are: clearer standards both subordinate and superior have a clearer idea of what constitutes good job performance. Ambiguity concerning expectations is reduced; more accurate measurement because individuals involved with the particular job develop the BARS instrument they have a good understanding of the requirements for good performance; better performance feedback since the BARS is based on specific behaviour it provides a guideline for improving future work performance; better consistency BARS have been shown to be more consistent in terms of reliability than more traditional e valuation methods. In other words, when more than one supervisor rates the same employee, the results are more similar when BARS is the evaluation method. Behaviourally Anchored Rating Scales are, however, not without drawbacks. Disadvantages of BARS are: more costly more time and effort, and eventually more expense is involved in the construction and implementation of BARS; possible activity trap since BARS are more activity oriented, they may cause both supervisor and subordinate to become more concerned with activity performance rather than accomplishing actual results; not exhaustive behaviour scale even if the rator posses lengthy listing of behaviour examples he/she may not be able to match the observed behaviour with the stipulated anchor. As Rarick and Baxter (1986) note Behaviourally Anchored Rating Scales have the potential to increase both the accuracy of employee appraisal and ultimately the effectiveness of the organization. BARS are equally useful as a judgemental instrument and as an employee developmental device. They are designed to make performance appraisal more accurate by minimising ambiguity and focusing on specific behaviour. BARS move employee performance appraisal away from the subjective opinions of the evaluator and closer towards on objective measure of true performance. 2.3 Limitations in performance appraisal The advantages and disadvantages of using performance assessment in making employment decisions are well documented (e.g. Murphy Cleveland, 1995). The limitations of performance assessment, such as inflated ratings, lack of consistency, and the politics of assessment (Tziner, Latham, Price Haccoun, 1996), often lead to their abandonment. Managers responsible for delivering performance reviews who are uncomfortable with the performance rating system may give uniformly high ratings that do not discriminate between rates. Poor ratings detract from organisational uses and increase employee mistrust in the performance appraisal system (Tziner Murphy, 1999). Employees on the receiving end of the appraisal often express dissatisfaction with both the decisions made as a result of performance assessment and the process of performance assessment (Milliman, Nason, Zhu De Cieri, 2002), which may have longitudinal effects on overall job satisfaction (Blau, 1999) and commitment (Cawley, Keepin g Levy, 1998). The extensive research on performance appraisal (Arvey Murphy, 1998: Fletcher, 2001: Fletcher Perry, 2001, Murphy Cleveland 1995) has not addressed the fundamental problems of the performance appraisal process the performance appraisal is influenced by a variety of relevant, non-performance factors such as cultural context (Latham Mann, 2006), that it does not provide either valid performance data or useful feedback to individuals (Fletcher, 2001) , or that performance appraisal instruments often measure the â€Å"wrong things† (Latham Mann, 2006). Murphy and Cleveland (1995) state that â€Å"a system that did nothing more than allow the making of correct promotion decisions would be a good system, even if the indices used to measure performance were inaccurate or measure the wrong set of constructs.† No assessment system, however, would meet with success if it did not have the support of those it assessed. In developing a new performance appraisal system it is important to use past research on performance appraisals that identified a number of factors that lead to greater acceptance of appraisals by employees. Firstly, legally sound performance appraisals should be objective and based on a job analysis, they should also be based on behaviours that relate to specific functions that are controllable by the rate, and the results of the appraisal should be communicated to the employee (Malos, 1998). Secondly, the appraisals must be perceived as fair. Procedural fairness is improved when employees participate in all aspects of the process, when there is consistency in all processes, when the assessments are free of supervisor bias, and when there is a formal channel for the employees to challenge or rebut their evaluations (Gilliland Langdon, 1998). In addition to perceptions of fairness, participation by employees in the appraisal process is related to motivation to improve job performance, satisfaction with the appraisal process, increased organisational commitment and the utility or value that the employees place on that appraisal (Cawley et al. 1998). 2.4 Blended approach Competencies To overcome the problem of job-specific performance dimensions, the performance assessment system was based on behaviourally defined core competencies (Dubois 1993; Klein 1996). The core competencies had been previously identified through an extensive process as being common to all positions; these competencies were to become the basis for training new recruits and for the continuous development of existing members (Himelfarb, 1996). Fletcher Perry (2001) stated the â€Å"the elements constituting what we normally think of as performance appraisal will increasingly be properly integrated into the human resources policies of the organisation using the same competency framework for all HR processes, linking individual objectives with team and business unit objectives framing the input of appraisal to promotion assessment in an appropriate manner, and so on† making it â€Å"more effective mechanism and less of annual ritual that appears to exist in a vacuum.† Along the s ame lines, Smither (1998) went on to note that the same competency model should guide â€Å"numerous human resource initiatives†. The competency development process used for this study followed the suggestions of Fletcher Perry (2001) and Smither (1998) and included a review of functional job analysis data for general police constables that covered a majority of the different job positions. In this sense, the competencies were blended by incorporating the values and specific attributes (Schippmann et al., 2000). A blended approach is one that couples and organisations strategy in the derivation of the broad competencies with the methodological rigor of task analysis. As Lievens, Sanchez, and De Corte (2004) note, blended approach is likely to improve the accuracy and quality of inferences made from the resulting competency model because a blended approach capitalizes on the strength of each method. Strategy is used as a frame of reference to guide subject matter experts to identify those worker attributes or competencies that are aligned with the organisations strategy and the to use the task statements to pro vide more concrete referents for the associated job behaviours (Lievens et al., 2004) 2.5 Justice of fairness The study of justice of fairness has been a topic of philosophical interest that extends back at least as far as Plato and Socrates (Ryan, 1993). In research in the organizational sciences, justice is considered to be socially constructed. That is, an act is defined as just if most individuals perceive it to be on the basis of empirical research (Cropanzao Greenberg 1997). Each approach propose a different way of conceptualizing justice, from the provision of process control (Thibaut Walker, 1975) to a focus on consistency control (Leventhal et al. 1980) and an examination of interpersonal treatment (Bies Moag, 1986). Performance appraisal systems are among the most important human resource systems in organizations insofar as the yield decisions integral to various human resource actions and outcomes (Murphy and Cleveland 1995). Reactions to appraisal and the appraisal process are believed to significantly influence the effectiveness and the overall viability of appraisal systems (Bernardin and Beatty 1984; Cardy and Dobbins 1994; Carroll and Schneier 1982, Lewer 1994), For instance. Murphy and Cleveland (1995:314) contended that â€Å"reaction criteria are almost always relevant and an unfavourable reaction may doom the most carefully constructed appraisal system†. Perceptions of fairness are important to all human resource processes, e.g., selection, performance appraisal, and compensation, and particularly so, to the performance appraisal process. Indeed, a decade ago, Cardy and Dobbins (1994:54) asserted that â€Å"with dissatisfaction and feelings of unfairness in process and inequity in evaluations, any appraisal system will be doomed to failure.† Other researchers have also acknowledged the importance of fairness to the success or failure of appraisal system (Taylor et al. 1995). 2.6 Procedural justice Procedural justice refers to the perceived fairness of the procedures used to determine appraisal outcomes (Greenberg 1986a), independent of favourability or fairness of the performance rating or its administrative consequences (Skarlicki, Ellard and Kelln 1998). Folger et. al (1992) have developed a procedural justice model for performance appraisal, rooted in the due process of law, and possessing three basic factors: adequate notice, a fair hearing and judgment based on evidence. Adequate notice involves giving employees knowledge of appraisal system and how it affects them well ahead of any formal appraisal. More specifically, it entails developing performance standards and objectives before the appraisal period commences. These standards and objectives must be well documented, clearly explained, fully understood and preferable set by mutual agreement, with employees only held accountable for standards and objectives properly communicated to them. Adequate notice also involves hi gh appraisal frequency and giving employees constant feedback on timely basis throughout the performance evaluation period, so that employees can rectify any performance deficiencies before the appraisal is conducted (Folger et al. 1992). Studies show that adequate notice is important to employee perceptions of procedural fairness. Williams and Levys (2000) study of 128 employees from three US banks revealed that system knowledge significantly predicts appraisal satisfaction and procedural fairness, controlling for the much smaller effect on organizational level. The second factor that affects employee perceptions of procedural fairness is a fair hearing. A fair hearing means several things in a performance appraisal context. These include: an opportunity to influence the evaluation decision through evidence and argument, access to the evaluation decision, and an opportunity to challenge the evaluation decision (Folger et al. 1992). Fundamentally, a fair hearing entails two-way comm unication, with employee input or voice in all aspects of the appraisal decision-making process. Several researchers have consistently found the ‘voice effects procedural justice in a variety of work contexts (Greenberg, 1986; Korsgaard and Robertson, 1995). In a study of 128 food service employees and their 23 supervisor at a large, US university, Dulebohn and Ferris (1991) found that the informal voice provided by influence tactics affected employee perceptions of fairness in the appraisal process. Two types of influence tactics were differentiated: the first on the supervisor and the second on the job. Influence of the supervisor focused on, for example, efforts at ingratiation. Influence on the job focused on, for example, manipulating performance data. Uses of supervisor-focused, influence tactics were positively associated with employees perceptions of procedural justice, but uses of job-focused influence tactics were negatively associated. The authors argue that this negative association may result from reverse causation: perception of unjust appraisal procedures ma y encourage employees to adopt job-focused influence tactics. The third procedural justice factor is the judgment based on evidence. This means convincing employees that ratings do accurately reflect per

Of mice and men Essay examples -- essays research papers

Of Mice and Men   Ã‚  Ã‚  Ã‚  Ã‚  Of Mice and Men was written during a period of racism. In the 1960's it was important for everyone to get along with eachother because not everyone was equal. George and Lennie showed a great part in friendship throught the whole book. At the ranch in Selinas mostly everyone showed friendship in some way. Friendship was a great factor when the book was published because of all the racism going on at the time.   Ã‚  Ã‚  Ã‚  Ã‚  Friendship has a big part to do with Lennie and George’s dream of owning a small farm and raising animals. George and Lennie both set their mind to accomplish their dream and go to work on a ranch for little pay. Another friend of George overhears George and Lennie talking about their idea, Candy offers to put in his monthly wage to buy the farm as long as he lives on it. Lennie and George have to go through many things on the farm and still stick together like brothers. Curley, the son of the boss, runs most of the ranch and has a mean attitude towards George and Lennie, George then realizes that no one cares for Lennie like he does. George and Curley’s wife create a strong bond throughout the book , but George wants nothing to do with it because he is there to accomplish his goal not to start relationships. Many factors in this book show a sense of friendship in some way.   Ã‚  Ã‚  Ã‚  Ã‚  Both George and Lennie build a strong friendship with the men at the ranch even though it m...

The Medicinal Marijuana Debate Essay -- Medicinal Marijuana Essays

The Medicinal Marijuana Debate For years research groups, certain state governments, pharmaceutical companies and even some physicians have battled with the federal government over the legalization of the marijuana plant for medicinal purposes. Large amounts of research have been devoted to both sides of the argument; however, many of the studies contradict each other when naming the benefits and risks of marijuana. How can we decide whether the therapeutic values of marijuana outweigh the hazards of the drug when there have been no definitive findings? First we must review what is known about marijuana, such as how the chemicals in it affect the body, and then pick which study results seem more scientifically sound. For over 4000 years and in many different cultures, marijuana has been used medicinally for pain relief and treatment of many ailments. These ailments include digestive disorders, hemorrhaging, congestion, asthma and insomnia. The drug has been administered orally, topically and through inhalation. It was not until 1937 that using marijuana became a federal offense with the introduction of the Marijuana Tax Act ((6)). Today, marijuana is classified as a Schedule 1 drug, which defines it as "highly addictive with no medical usefulness"-the same definition given to heroin ((4)). The opioids in heroin and the cannabinoids in marijuana are used similarly by the brain. They either bridge synapses in the brain so that messages can be transmitted, in which case they are acting as agonists, or they block the agonist's binding site so that messages cannot be transmitted across synapses. In the latter case, the cannabinoids or opioids are acting as antagonists ((3)). Cannabinoids and opioids do not cause identica... ...dicine but with severe restrictions. Why deny ill people almost definite relief? References 1) Marijuana and Medicine: Assessing the Science Base http://www.nap.edu/html/marimed/es.html 2) Medical Marijuana: full analysis of the Institute of Medicine's commissioned report http://www.360marijuana.com/marijuana/articles/041999.html 3) Scientific American: Healing Haze? http://www.sciam.com/missing.cfm 4) Drug Enforcement Administration: The Medical Myths of Marijuana http://www.usdoj.gov/dea/pubs/sayit/myths.htm 5) ARDPArk, Inc.: Synthetic THC/ Marinol http://www.ardpark.org/reference/marinol.htm 6) Why all the controversy? What does the research actually show? http://www.medmjscience.org/Pages/history/chapter.bhtml 7) New, Emerging Evidence of Marijuana's Medical Efficacy http://www.medmjscience.org/Pages/science/emerging.html

Joel Joe Varghese Essay

Don Bosco held its much awaited event-Voice of DBA-Solo Singing Competition for classes 3 to 12. The competition was divided in parts that is, for classes 3 to 5, for 6- 8, for 9 and 10 and for 11 and 12. But fortunately the event for classes 9 and 10 and 11 and 12 was held together. I felt excited as now I could listen to my favourite singer – Joel K Varghese. Many singers came and sung melodiously but when the Joel’s name was announced, the atmosphere of the auditorium transformed to liveliness. Applauses and hoots of students flowed through the auditorium. Joel had won the best solo singer’s award in Bosco Fiesta 2014, so we had great hopes for him being the winner of the competition. And then the lines rang in my years- Lately I have had the strangest feeling, With no vivid reasons here to find†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Silence spread all over the auditorium and we all listened quietly and enjoyed it very much. This song was sung by Joel in Bosco Fiesta 2014 for which he bagged the first prize. Ability to smoothly change and keep pitch, strong lungs, and usually, a lot of talent in auditory memory are the qualities that a good singer has and no doubt that Joel is one of those good singers. His ability to capture attention of the audience through his voice becomes a model for all the Bosconians. His song ended and so did my happiness. I was enchanted and spellbound by Joel’s song. The situation was the same as when William was stunned by the reaper’s song. Results were not declared but I have a strong feeling that Joel will bag the first prize in the competition for he is THE TRUE VOICE OF DBA .

Night Train at Deoli Essay

‘The Night Train at Deoli’ by Ruskin Bond is a story of juvenilely extravagant passion exhibiting unbridled obligation of the protagonist endowed with great sensitivity. Love is an emotion interlaced with a web of perplexing components that is very difficult to unravel. Infatuation lacks depth of love, and it is based on appearance and selfish desire. True love is based on commitment, understanding and entering into another’s feelings, and compassion. In this short story, Ruskin Bond recounts his teenage experience during one of his train journeys to Dehra. He tells us that he used to spend his vacation every summer in his grandmother’s place in Dehra and had to pass a small lonely station, Deoli amidst the jungle on the way. This station appeared strange to him as no one got on or off the train there & nothing seemed to happen there. He wondered why the train stopped there for ten minutes regularly without reason and felt sorry for the lonely little platfo rm. Juvenile love is based on appearance; it is distinctly reflected when the author expresses his feelings for the girl at first sight. On his journey to Dehra, the author happens to see a pale-looking girl selling baskets. She appears to be poor, but with grace and dignity. Her shiny black hair and dark, troubled eyes attracts the author. The girl offers to sell baskets to him. He initially refuses to buy and later when she insists, happens to buy one with a little hesitation, daring not to touch her fingers while taking the basket from her hand. Both of them just look at each other for quite some time, just as it strikes a chord of affection between them. He longs to see her, her searching and eloquent eyes, again on his return journey. The meeting helps to break the monotony of his journey & brings in a sense of attachment & responsibility towards the girl. Fondness is a kind of feelings of affection or love. Here, in the story, the author’s fondness for the girl was unreasoning. Generally, fondness for anything in particular drives a man to be gradually desperate for achieving the thing the person is fond of. But, here author’s fondness for the girl is somewhat imaginative, and the writer shows that he is unwilling to discover what has happened with the girl. He does not want to proceed with an enquiry into the cause of absence of the girl, but instead he decides against going into the village adjoining the station to know the truth. Though, apparently, it looks like an infatuation, yet the writer’s feelings for the girl comes out as selfish desire as he wants to live with his imagination only, and the writer ap prehends to get hit with a bare reality. True love seems to be absent in a relation that is not based on commitment, and there was no sign of responsibility shown from the narrator’s part. – See more at: http://aidtoed.blogspot.in/2012/12/isc-english-literature-2013-night-train_12.html#sthash.oI4KPBc7.dpuf

Hertz Corporation

ALTRIA GROUP, INC. (MO) 10-Q Quarterly report pursuant to sections 13 or 15(d) Filed on 07/26/2012 Filed Period 06/30/2012 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D. C. 20549 FORM 10-Q (Mark One) y QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2012 OR ? TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from o Commission File Number 1-08940 Altria Group, Inc. (Exact name of registrant as specified in its charter) Virginia 13-3260245 (State or other jurisdiction of incorporation or organization) (I. R. S. Employer Identification No. ) 6601 West Broad Street, Richmond, Virginia 23230 (Address of principal executive offices) (Zip Code) Registrant’s telephone number, including area code (804) 274-2200 Former name, former address and former fiscal year, if changed since last reportIndicate by check mark whether the re gistrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ? No ? Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T ( §232. 05 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes ? No ? Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of â€Å"large accelerated filer,† â€Å"accelerated filer† and â€Å"smaller reporting companyâ₠¬  in Rule 12b-2 of the Exchange Act. Large accelerated filer ? Accelerated filer ? Non-accelerated filer ? (Do not check if a smaller reporting company) Smaller reporting company ?Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ? No ? At July 16, 2012 , there were 2,032,833,474 shares outstanding of the registrant’s common stock, par value $0. 33 1/3 per share. Table of Contents ALTRIA GROUP, INC. TABLE OF CONTENTS Page No. PART I – FINANCIAL INFORMATION Item 1. Financial Statements (Unaudited) Condensed Consolidated Balance Sheets at June 30, 2012 and December 31, 2011 3 Condensed Consolidated Statements of Earnings for the Six Months Ended June 30, 2012 and 2011 5 Three Months Ended June 30, 2012 and 2011 Condensed Consolidated Statements of Comprehensive Earnings for the Six Months Ended June 30, 2012 and 2011 7 Three Months Ended June 30, 2012 and 2011 8 Condensed Consolidated Statements of Stoc kholders’ Equity for the Year Ended December 31, 2011 and the Six Months Ended June 30, 2012 9 Condensed Consolidated Statements of Cash Flows for the Six Months Ended June 30, 2012 and 2011 10 Notes to Condensed Consolidated Financial Statements 12 Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations 61 Item 4. Controls and Procedures 99 PART II – OTHER INFORMATIONItem 1. Legal Proceedings 100 Item 1A. Risk Factors 100 Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 100 Item 5. Other Information 101 Item 6. Exhibits 102 Signature Signature 103 – 2- Table of Contents PART I – FINANCIAL INFORMATION Item 1. Financial Statements. Altria Group, Inc. and Subsidiaries Condensed Consolidated Balance Sheets (in millions of dollars) (Unaudited) June 30, 2012 December 31, 2011 Assets Consumer products Cash and cash equivalents $ Receivables 1,528 $ 3,270 256 268 Leaf tobacco 799 934 Other raw mater ials 184 170 Work in process 269 316 Inventories:Finished product 432 Other current assets 1,779 1,207 Deferred income taxes 359 1,684 1,207 468 Property, plant and equipment, at cost 607 5,143 Total current assets 7,131 4,750 2,512 2,131 Goodwill 4,728 2,619 Less accumulated depreciation 2,216 5,174 Other assets 12,098 6,486 Investment in SABMiller 5,174 12,088 Other intangible assets, net 5,509 472 1,257 31,494 33,385 3,012 Total consumer products assets 3,559 Financial services Finance assets, net Other assets 41 Total Assets $ 18 3,053 Total financial services assets 3,577 34,547 $ See notes to condensed consolidated financial statements.Continued – 3- 36,962 Table of Contents Altria Group, Inc. and Subsidiaries Condensed Consolidated Balance Sheets (Continued) (in millions of dollars, except share and per share data) (Unaudited) June 30, 2012 December 31, 2011 Liabilities Consumer products Current portion of long-term debt $ Accounts payable 600 $ 600 335 503 Marketing 5 81 430 Taxes, except income taxes 218 220 Accrued liabilities: Employment costs 110 225 Settlement charges 2,184 3,513 Other 1,217 1,311 Dividends payable 836 7,643 13,089 Long-term debt 841 6,081 Total current liabilities 13,089 Deferred income taxes 5,074 4,751Accrued pension costs 1,139 1,662 Accrued postretirement health care costs 2,367 2,359 Other liabilities 606 602 28,356 30,106 1,764 Total consumer products liabilities 2,811 Financial services Deferred income taxes Other liabilities 119 3,141 30,239 33,247 33 32 935 Total liabilities 330 1,883 Total financial services liabilities 935 Contingencies (Note 11) Redeemable noncontrolling interest Stockholders' Equity Common stock, par value $0. 33 1/3 per share (2,805,961,317 shares issued) Additional paid-in capital 5,647 Accumulated other comprehensive losses 5,674 24,334 Earnings reinvested in the business 3,583 (1,674) (1,887) Cost of repurchased stock (773,116,613 shares in 2012 and 761,542,032 shares in 2011) (24,969) (24, 625) Total stockholders’ equity attributable to Altria Group, Inc. 4,273 3,680 2 3 Noncontrolling interests Total stockholders’ equity 4,275 Total Liabilities and Stockholders’ Equity $ 34,547 See notes to condensed consolidated financial statements. – 4- 3,683 $ 36,962 Table of Contents Altria Group, Inc. and Subsidiaries Condensed Consolidated Statements of Earnings (in millions of dollars, except per share data) (Unaudited) For the Six Months Ended June 30, 2012Net revenues $ 2011 12,134 $ 11,563 Cost of sales 3,878 3,825 Excise taxes on products 3,560 3,618 Gross profit 4,696 4,120 1,130 1,272 Marketing, administration and research costs Asset impairment and exit costs 37 3 Amortization of intangibles 10 11 3,519 2,834 Operating income Interest and other debt expense, net 586 Earnings before income taxes 572 (743) Earnings from equity investment in SABMiller (344) 3,676 Net earnings attributable to noncontrolling interests 1,224 2,421 Net earnings 2,6 06 1,255 Provision for income taxes 1,382 (1 ) Net earnings attributable to Altria Group, Inc. (1) $ ,420 $ 1,381 Basic earnings per share attributable to Altria Group, Inc. $ 1. 19 $ 0. 66 Diluted earnings per share attributable to Altria Group, Inc. $ 1. 19 $ 0. 66 $ 0. 82 $ 0. 76 Per share data: Dividends declared See notes to condensed consolidated financial statements. – 5- Altria Group, Inc. and Subsidiaries Condensed Consolidated Statements of Earnings (in millions of dollars, except per share data) (Unaudited) For the Three Months Ended June 30, 2012 Net revenues $ 2011 6,487 $ 5,920 Cost of sales 2,086 2,030 Excise taxes on products 1,907 1,918 Gross profit 2,494 1,972 596 671 16 1Marketing, administration and research costs Asset impairment and exit costs Amortization of intangibles 5 Earnings from equity investment in SABMiller 1,295 293 Interest and other debt expense, net 5 1,877 Operating income 294 (223) Earnings before income taxes (155) 1,807 581 Net earnings 712 1,226 Provision for income taxes 1,156 444 Net earnings attributable to noncontrolling interests (1 ) Net earnings attributable to Altria Group, Inc. — $ 1,225 $ 444 Basic earnings per share attributable to Altria Group, Inc. $ 0. 60 $ 0. 21 Diluted earnings per share attributable to Altria Group, Inc. $ 0. 60 $ 0. 21 0. 41 $ 0. 38 Per share data: Dividends declared See notes to condensed consolidated financial statements. – 6- Table of Contents Altria Group, Inc. and Subsidiaries Condensed Consolidated Statements of Comprehensive Earnings (in millions of dollars) (Unaudited) For the Six Months Ended June 30, 2012 Net earnings $ 2,421 2011 $ 1,382 Other comprehensive earnings, net of deferred income taxes: Currency translation adjustments — 1 61 64 154 135 Benefit plans: Amounts reclassified to net earnings SABMiller: Ownership share of SABMiller's other comprehensive earnings before reclassifications to net earningsAmounts reclassified to net earnings (2 ) 5 152 205 2,634 Comprehensive earnings Comprehensive earnings attributable to noncontrolling interests 140 213 Other comprehensive earnings, net of deferred income taxes 1,587 (1) Comprehensive earnings attributable to Altria Group, Inc. See notes to condensed consolidated financial statements. – 7- $ 2,633 (1) $ 1,586 Table of Contents Altria Group, Inc. and Subsidiaries Condensed Consolidated Statements of Comprehensive Earnings (in millions of dollars) (Unaudited) For the Three Months Ended June 30, 2012 Net earnings $ 2011 1,226 $ 444Other comprehensive earnings, net of deferred income taxes: Currency translation adjustments — 1 39 32 (23) 78 (5) 1 Benefit plans: Amounts reclassified to net earnings SABMiller: Ownership share of SABMiller's other comprehensive (losses) earnings before reclassifications to net earnings Amounts reclassified to net earnings (28) 112 1,237 Comprehensive earnings Comprehensive earnings attributable to noncontrolling interests 79 11 Oth er comprehensive earnings, net of deferred income taxes 556 (1) Comprehensive earnings attributable to Altria Group, Inc. See notes to condensed consolidated financial statements. 8- $ 1,236 — $ 556 Table of Contents Altria Group, Inc. and Subsidiaries Condensed Consolidated Statements of Stockholders’ Equity for the Year Ended December 31, 2011 and the Six Months Ended June 30, 2012 (in millions of dollars, except per share data) (Unaudited) Attributable to Altria Group, Inc. Common Stock (1) Earnings Reinvested in the Business Accumulated Other Comprehensive Losses Cost of Repurchased Stock Non-controlling Interests Total Stockholders’ Equity $ 935 Balances, December 31, 2010 Additional Paid-in Capital $ 5,751 $ 23,459 $ $ (23,469) $ $ (1,484) 3 5,195 — — 3,390 — — 1Other comprehensive losses, net of deferred income tax benefit — — — (403) — — (403) Exercise of stock options and other stock award a ctivity — (77) — — 171 — 94 Cash dividends declared ($1. 58 per share) — — — — (3,266) Repurchases of common stock — — — — — (1,327) Other — — — — Net earnings Balances, December 31, 2011 (3,266) — — (1) 935 5,674 23,583 3 3,683 — — 2,420 — — — 2,420 Other comprehensive earnings, net of deferred income taxes — — — 213 — — 213 Exercise of stock options and other stock award activity — (27) — — 16 — (11) Cash dividends declared ($0. 82 per share) — — — — — (1,669) Repurchases of common stock — — (360) — (360) Balances, June 30, 2012 (1) (1,669) — — — — $ 935 $ 5,647 $ 24,334 — $ (1,674) (24,625) (1) Net earnings (1) Other (1,887) (1,327) 3,391 — $ (24,969) (1) $ 2 (1) $ 4,275 Net earnings attributable to noncontrolling interests for the six months ended June 30, 2012 and for the year ended December 31, 2011 exclude $1 million and $2 million, respectively, due to the redeemable noncontrolling interest related to Stag’s Leap Wine Cellars, which is reported in the mezzanine equity section in the condensed consolidated balance sheets at June 30, 2012 and December 31, 2011 , respectively.See Note 11. See notes to condensed consolidated financial statements. – 9- Table of Contents Altria Group, Inc. and Subsidiaries Condensed Consolidated Statements of Cash Flows (in millions of dollars) (Unaudited) For the Six Months Ended June 30, 2012 2011 Cash Provided by (Used In) Operating Activities Net earnings (loss) – Consumer products $ 2,311 – Financial services 110 Net earnings $ 1,962 (580) 2,421 1,382 Depreciation and amortization 113 121 Deferred income tax provision 299 132 (743) (344) (34) (24) (456) — Adjustm ents to reconcile net earnings to operating cash flows: Consumer productsEarnings from equity investment in SABMiller Asset impairment and exit costs, net of cash paid IRS payment related to LILO and SILO transactions Cash effects of changes: Receivables, net 2 Inventories (12) 95 Accrued liabilities and other current assets (94) (251) Income taxes 130 (64) Accounts payable 5 58 Accrued settlement charges 58 (1,329) (1,398) Pension plan contributions (514) (209) Pension provisions and postretirement, net 85 122 Other 90 121 Financial services Deferred income tax benefit (1,270) PMCC leveraged lease charges 7 Decrease to allowance for losses 10) Other liabilities (income taxes) 1,437 Other (529) 490 — 505 (21) See notes to condensed consolidated financial statements. Continued – 10- 23 (85) Net cash (used in) provided by operating activities 479 Table of Contents Altria Group, Inc. and Subsidiaries Condensed Consolidated Statements of Cash Flows (Continued) (in millions of dollars) (Unaudited) For the Six Months Ended June 30, 2012 2011 Cash Provided by (Used In) Investing Activities Consumer products Capital expenditures $ Other (39) $ (3) (40) 1 Financial services Proceeds from finance assets 552 129 510 0 — Net cash provided by investing activities 1,494 Cash Provided by (Used In) Financing Activities Consumer products Long-term debt issued Repurchases of common stock (360) (575) (1,674) Dividends paid on common stock (1,589) Issuances of common stock — 29 Financing fees and debt issuance costs — (23) (133) (155) (2,167) (819) Other Net cash used in financing activities Cash and cash equivalents: Decrease (1,742) Balance at beginning of period (250) 3,270 Balance at end of period $ 1,528 See notes to condensed consolidated financial statements. – 11 – 2,314 $ 2,064Table of Contents Note 1. Background and Basis of Presentation: Background At June 30, 2012, Altria Group, Inc. ‘s direct and indirect wholly- owned subsidiaries included Philip Morris USA Inc. (â€Å"PM USA†), which is engaged in the manufacture and sale of cigarettes and certain smokeless products in the United States; John Middleton Co. (â€Å"Middleton†), which is engaged in the manufacture and sale of machine-made large cigars and pipe tobacco, and is a wholly-owned subsidiary of PM USA; and UST LLC (â€Å"UST†), which through its direct and indirect wholly-owned subsidiaries including U.S. Smokeless Tobacco Company LLC (â€Å"USSTC†) and Ste. Michelle Wine Estates Ltd. (â€Å"Ste. Michelle†), is engaged in the manufacture and sale of smokeless products and wine. Philip Morris Capital Corporation (â€Å"PMCC†), another wholly-owned subsidiary of Altria Group, Inc. , maintains a portfolio of leveraged and direct finance leases. In addition, Altria Group, Inc. held an approximate 27. 0% economic and voting interest in SABMiller plc (â€Å"SABMiller†) at June 30, 2012, whi ch is accounted for under the equity method of accounting. Altria Group, Inc. s access to the operating cash flows of its wholly-owned subsidiaries consists of cash received from the payment of dividends and distributions, and the payment of interest on intercompany loans by its subsidiaries. In addition, Altria Group, Inc. receives cash dividends on its interest in SABMiller if and when SABMiller pays such dividends. At June 30, 2012, Altria Group, Inc. ‘s principal wholly-owned subsidiaries were not limited by long-term debt or other agreements in their ability to pay cash dividends or make other distributions with respect to their common stock.Share Repurchases In October 2011, Altria Group, Inc. ‘s Board of Directors authorized a $1. 0 billion share repurchase program, which Altria Group, Inc. intends to complete by the end of 2012 . During the six and three months ended June 30, 2012, Altria Group, Inc. repurchased 11. 9 million shares (aggregate cost of approximate ly $360 million , and $30. 16 average price per share) and 2. 0 million shares (aggregate cost of approximately $66 million , and $32. 37 average price per share), respectively. As of June 30, 2012 , Altria Group, Inc. had repurchased a total of 23. million shares of its common stock under this program at an aggregate cost of approximately $688 million , and an average price of $29. 01 per share. The timing of share repurchases under this program depends upon marketplace conditions and other factors, and the program remains subject to the discretion of Altria Group, Inc. ‘s Board of Directors. Basis of Presentation The interim condensed consolidated financial statements of Altria Group, Inc. are unaudited. It is the opinion of Altria Group, Inc. ‘s management that all adjustments necessary for a fair statement of the interim results presented have been reflected therein.All such adjustments were of a normal recurring nature. Net revenues and net earnings for any interim period are not necessarily indicative of results that may be expected for the entire year. These statements should be read in conjunction with the consolidated financial statements and related notes, which appear in Altria Group, Inc. ‘s Annual Report to Shareholders and which are incorporated by reference into Altria Group, Inc. ‘s Annual Report on Form 10-K for the year ended December 31, 2011. Balance sheet accounts are segregated by two broad types of businesses.Consumer products assets and liabilities are classified as either current or noncurrent, whereas financial services assets and liabilities are unclassified, in accordance with respective industry practices. During the second quarter of 2012, Altria Group, Inc. determined that it had not recorded in its financial statements for the three months ended March 31, 2012, its share of non-cash gains from its equity investment in SABMiller, relating to SABMiller's strategic alliance transactions with Anadolu Efes and Castel that were closed during the first quarter of 2012.Because Altria Group, Inc. did not record these gains, it understated by $342 million, $222 million and $0. 11 earnings from equity investment in SABMiller, net earnings/comprehensive earnings, and diluted earnings per share attributable to Altria Group, Inc. , respectively, for the three months ended March 31, 2012. Additionally, Altria Group, Inc. understated its investment in SABMiller, long-term liability for deferred income taxes and total stockholders' equity by $342 million, $120 million and $222 million, respectively, at March 31, 2012.There was no impact on net cash flows from operating, investing or financing activities for the three months ended March 31, 2012. Altria Group, Inc. assessed the materiality of – 12- Table of Contents Altria Group, Inc. and Subsidiaries Notes to Condensed Consolidated Financial Statements (Unaudited) these understatements in accordance with the Securities and Exchange Commission 's (â€Å"SEC†) Staff Accounting Bulletin No. 99 â€Å"Materiality† and determined that the impact was not material to Altria Group, Inc. ‘s financial statements as of and for the three months ended March 31, 2012.Accordingly, Altria Group, Inc. has determined that it is appropriate to revise its first quarter 2012 financial statements and has reflected this revision in the financial statements as of and for the six months ended June 30, 2012. Financial results for the three months ended March 31, 2012 reported in future filings will reflect this revision. Altria Group, Inc. ‘s chief operating decision maker has been evaluating the operating results of the former cigarettes and cigars segments as a single smokeable products segment since January 1, 2012.The combination of these two formerly separate segments is related to the restructuring associated with the cost reduction program announced in October 2011 (the â€Å"2011 Cost Reduction Program†). A lso, in connection with the 2011 Cost Reduction Program, effective January 1, 2012, Middleton became a wholly-owned subsidiary of PM USA, reflecting management's goal to achieve efficiencies in the management of these businesses. Effective with the first quarter of 2012, Altria Group, Inc. ‘s reportable segments are smokeable products, smokeless products, wine and financial services.For further discussion on the 2011 Cost Reduction Program, see Note 2. Asset Impairment, Exit, Implementation and Integration Costs. Effective January 1, 2012, Altria Group, Inc. adopted new authoritative guidance that eliminated the option of presenting components of other comprehensive earnings as part of the statement of stockholders' equity. With the adoption of this guidance, Altria Group, Inc. is reporting other comprehensive earnings in separate statements immediately following the statements of earnings. Note 2.Asset Impairment, Exit, Implementation and Integration Costs: Pre-tax asset impa irment, exit and implementation costs for the six and three months ended June 30, 2012 consisted of the following: For The Six Months Ended June 30, 2012 Asset Impairment and Exit Costs For The Three Months Ended June 30, 2012 Implementation (Gain) Costs Total Asset Impairment and Exit Costs Implementation Costs Total (in millions) Smokeable products $ 23 $ (12) $ 11 $ 16 $ 9 $ 25 Smokeless products 14 5 19 — — — General corporate — (1) (1 ) — — — Total $ 37