The control process is one that entails a lot of steps such as setting performance standards, the act of measuring performance, the act of comparing performance to standards, as well as taking corrective action.
What is the top management?All the level of management is one that have to involved in the control process in a lot of ways.
Top management teams are said to be responsible for setting up performance standards as well as defining the organization's strategic goals.
Hence, The organization's top management is in charge of setting policies, rules, and strategic goals as well as giving leadership and guidance for quality management.
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What Factors Are Reshaping and Redefining Management ?
Answer:
I think the answer is Changing workplaces, Ethical and trust issues, Global economic uncertainties, Changing technologies.
Explanation:
I hope this helps.
What is a recent trend relating to sustainability worldwide?
Answer:
reduction of energy consumption
Explanation:
A _____ shows the proportion of data items.
A histogram shows the proportion of data items within different intervals or bins
A histogram shows the proportion of data items within different intervals or bins. It is a graphical representation that displays the distribution of a dataset. The horizontal axis of a histogram represents the range of values or intervals, while the vertical axis represents the frequency or proportion of data items falling into each interval. Each bar in the histogram corresponds to a specific interval and its height represents the proportion or frequency of data items within that interval. The width of each bar is determined by the range or size of the interval. Histograms are commonly used in statistics and data analysis to visualize the shape, central tendency, and spread of a dataset. They provide insights into the distribution of the data and can reveal patterns, clusters, or outliers. By examining the proportions of data items within different intervals, histograms allow for a better understanding of the data's characteristics and can aid in making informed decisions.
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One of the community members on the IRB is assigned as the secondary reviewer for a new study sponsored by a company that produces standardized educational tests for school systems. During her review, she is surprised to note that the company is one in which her husband owns $20,000 worth of stock and she must tell the IRB that she has a conflict. As a member of the IRB she may answer questions from the committee, but must leave the room prior to the final deliberation and vote on the project.
A. True
B. False
What accounting book is used to capture changes to the trial balance
The accounting book used to capture changes to the trial balance is the general Journal.
The general journal is a chronological record of all financial transactions that affect account balances, including adjustments and corrections. It is where entries are first recorded before being posted to the appropriate accounts in the general ledger.
Journal entry refers to the process of entering business transactions in a journal called a Journal, which is then used to prepare the company's financial statements. The journal data will be extracted in order to create a ledger report.
The general journal assists in maintaining an accurate and full record of all modifications made to the trial balance, assuring the accounting system's integrity.
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Farmers company purchased equipment on January 1 year one for $96,000 The equipment is estimated to have a five-year life and a salvage value of 13,000 the company use straight line depreciation method at the beginning of year for farmer revise the expected life to eight years the annual amount of depreciation expense for each of the remaining years would be
Answer:
$6,240
Explanation:
annual amount of depreciation expense for each of the remaining years would be $6,240.
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A company reports the following: Sales $3,150,000 Average accounts receivable (net) 210,000 Determine (a) the accounts receivable turnover and (b) the number of days' sales in receivables. Round interim calculations to the nearest dollar and final answers to one decimal place. Assume a 365-day year. a. Accounts receivable turnover fill in the blank 1 b. Number of days' sales in receivables
Answer:
a. Account Receivables turnover = Sales / Average Account Receivables
Account Receivables turnover = $3,150,000 / $210,000
Account Receivables turnover = 15
b. Number of days sales in receivables = 365 / Account Receivables turnover
Number of days sales in receivables = 365 days / 15
Number of days sales in receivables = 24.33 days
what is differed interest loan in a sentence
A deferred interest loan is a loan in which the borrower is not required to pay any interest until a specified date in the future, typically at the end of the loan term.
What is deferred interest loan?A deferred interest loan is a type of loan where the borrower is not required to make interest payments until a specific time in the future. In most cases, this time is the end of the loan term. Instead of paying interest on a monthly basis, the interest accrues, or builds up, over the life of the loan. At the end of the loan term, the borrower must pay back the full amount of the loan, including the accumulated interest.
This type of loan is often used for large purchases, such as home appliances or furniture, where the borrower wants to spread the cost of the purchase over time but does not want to pay interest until a specific date.
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A high-end clothing manufacturer has a policy to inspect each article of clothing before it is shipped to customers. Recently, the number of finished items that are failing this final inspection has more than doubled from 3% six months ago to 7% last month. This company would benefit from a strategy designed to:
Answer:
Examine the reliability of the process.
Explanation:
As a high end clothing company, it is a very good initiative and welcoming to have clothes that possibly posses global version and global value so it is good for such routine checks to be done. This could be tedious and cost the company more than usual.
In this case where there are a reasonable amount of such clothes failing these routine checks, it is not too good for the company as more re-evaluations are to be done in order to cub the rate at which this is in the last six months. This process of examining the reliability process is the company's best bet to tackle the issue they have at hand.
Decker Company has five products in its inventory. Information about the December 31, 2021, inventory follows. Product Quantity Unit Cost Unit Selling Price A 1,000 $ 25 $ 32 B 1,200 31 36 C 1,000 2 6 D 600 5 4 E 1,000 35 32 The cost to sell for each product consists of a 10 percent sales commission. Required: 1. Determine the carrying value of inventory at December 31, 2021, assuming the lower of cost or net realizable value (LCNRV) rule is applied to individual products. 2. Determine the carrying value of inventory at December 31, 2021, assuming the LCNRV rule is applied to the entire inventory. 3. Assuming inventory write-downs are common for Decker, record any necessary year-end adjusting entry based on the amount calculated in requirement 2.
Answer:
Decker Company
1. The carrying value of inventory with LCNRV applied to individual products = $95,384
2. The carrying value of inventory with LCNRV applied to the entire inventory = $102,200
3. There is no write-down since the total cost is chosen as the LCNRV in requirement 2.
Explanation:
a) Data and Calculations:
December 31, 2021 Inventory:
Product Quantity Unit Cost Unit Selling
Price
A 1,000 $ 25 $ 32
B 1,200 31 36
C 1,000 2 6
D 600 5 4
E 1,000 35 32
Product Quantity Unit Cost Unit Selling Net Realizable LCNRV Total
Price Value
A 1,000 $ 25 $ 32 $29 $25 $25,000
B 1,200 31 36 33 31 37,200
C 1,000 2 6 5.45 2 2,000
D 600 5 4 3.64 3.64 2,184
E 1,000 35 32 29 29 29,000
Carrying value of inventory $95,384
Total cost = (1,000 * $25) + (1,200 * $31) + (1,000 * $2) + (600 * $5) + (1,000 * $35)
= ($25,000) + ($37,200) + ($2,000) + ($3,000) + ($35,000)
= $102,200
Total selling price = (1,000 * $32) + (1,200 * $36) + (1,000 * $6) + (600 * $4) + (1,000 * $32)
= ($32,000) + ($43,200) + ($6,000) + ($2,400) + ($32,000)
= $115,600
= $105,091 ($115,600/1.1)
LCNRV = $102,200
1. The carrying value of inventory on December 31, 2021, is $95,384 for individual products.
2. The carrying value of inventory on December 31, 2021, is $102,200 for the entire inventory.
3. There would be no recording entry.
The carrying value of inventory would be computed as follows in the given table.
Hence, the total carrying value of inventory for the individual product from the table would be:
\(25000+37200+2000+2184+29000\\=95,384\)
Now, computation of carrying value of inventory for the entire inventory would be:
\((1,000 * 25) + (1,200 * 31) + (1,000 * 2) + (600 * 5) + (1,000 * 35)\\=102,200\)
Hence, the lower of cost and net realizable value or LCNRV is $102,200 for the entire product and $95,384 for individual inventory.
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Consider this scaled figure of a swimming pool. The dimensions of the original pool are 24 feet wide by 36 feet long.
Answer:
3/5
Explanation:
9.6
Answer:
4/15 and 9.6
Explanation:
3.
Question 3
Fill in the blank: The product vision defines what the product is, who uses it, and how it supports the customer’s _____.
The product vision defines what the product is, who uses it, and how it supports the customer’s business strategy.
What is a business strategy?A business strategy is essentially a master blueprint for a firm. To accomplish its strategic objectives, a company's management prepares and implements this strategy. A business plan is essentially a long-term sketch of the intended strategic course for a corporation.
The strategic and tactical choices a business must make to accomplish its long-term goals will be outlined in this long-term sketch. Then, this corporate plan will serve as the main organizing principle for management.
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Paul Casey retired from the U.S. Navy in 2015. He receives a military pension based on his years of service. On August 3, 2021, he received a determination of service-connected disability retroactive to 2015. Which of the following is true regarding Paul’s claim for a refund for taxes paid on his pension?
Paul can submit a claim for a refund of the taxes he paid on his pension in 2015 under the special limitation period as long as he does by August 3, 2020.
What is military pension?The American system of perks known as military retirement is intended to increase the caliber and retention of recruits and retainers for the military.
The possibility of earning a retirement pension for life, regardless of whether you work in the civilian sector after serving in the military or not, is one of the main benefits of joining the military, even though most working Americans no longer receive pensions. a pension, which is only available to retirees who had at least 20 years of employment with the company prior to their retirement. It is distributed as a lifetime annuity and is wholly funded by the government.
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job responsibilities of an HR department
Answer:
In simplest terms, the HR (Human Resources) department is a group who is responsible for managing the employee life cycle (i.e., recruiting, hiring, onboarding, training, and firing employees) and administering employee benefits.
Explanation:
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QUESTION ONE
ABC Ltd wishes to expand its business. On 31 Dec 2021, the company had
the following existing and proposed capital structures to support the
expansion programme.
1. The existing 8% debt capital has a book value of Ksh 50 000 000 and
matures in 10 years. The market value of debt at the close of business on
31 Dec 2021 was Ksh 40 000 000
2. A ten year loan of Ksh 300 000 000 is to be raised at an interest of 10
percent p.a. A cost of Ksh 20 000 000 will be incurred in raising this loan
3. A 12% preference stock capital stands in the books at Ksh 100 000 000
( 1 000 000 shares) and has a total market value of Ksh 150 000 000.
4. There are 40 000 000 ordinary shares with a current market price of Ksh
1500 each. The firm’s expected earnings per share (EPS) stand at Ksh
200, its growth rate is 6% and has a dividend payout of 60%.
5. The company plans to issue 10 000 000 ordinary shares at a market price
of Ksh 1 500 per share. The cost of floating the shares is estimated at Ksh
10 000 000.
Required:
i) Firm’s current weighted average cost of capital (10 marks)
ii) Firm’s expected weighted average cost of capital after the expansion
programme (i.e. marginal cost of capital) (5 marks)
QUESTION TWO
An investor intends to place Ksh 112,000,000 in the 91 days Treasury bill at a quoted rate/yield of 7.65%
p.a.
Required:
a) Compute the investor’s return, assuming that he is withholding tax-payer
b) Compute the investor’s return, assuming that he is non-withholding taxpayer (6 marks)
Answer:
rat
Explanation:
What trigonometric expression can be used to find the value of x? Replace a and b with the correct values.
A triangle with base side labeled 12 and vertical leg labeled x. Angle at top vertex is labeled 25 degrees. Angle at right vertex is marked right angle
The trigonometric expression that can be used to find the value of x is tan(x) = 12/x
How to determine the trigonometric expression?From the question, we have the following parameters:
Vertical Leg = xBase length = 12Angle at the vertical side = 25 degreesThe measure of x is then calculated using the following tangent ratio
tan(x) = Base length/Vertical leg
Substitute known values
tan(x) = 12/x
Hence, the trigonometric expression that can be used to find the value of x is tan(x) = 12/x
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according to the video, what are two other most important ways banks make money
According to this video, the two other most important ways in which a banks can make money are through:
banking feesinvestments.Ideally, how do bank make their money?Most diversified banks generate revenue in a variety of ways; however, at their core, banks are considered lenders. Banks generally make money by borrowing money from depositors and repaying it with interest. Banks will lend the money to borrowers, charging higher interest rates and profiting from the interest rate spread.
Furthermore, banks typically diversify their business portfolios and generate revenue through alternative financial services such as investment banking and wealth management. However, the money-generating business of banks can be divided into three categories: interest income, capital market income, and fee-based income.
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which of the following constitutes an implicit cost to company A
A. property taxes
B. Payments of wages to its office workers
C. raw material costs paid by company A to the supplier B
D. value of the land owned by the company A
Answer:
Implicit cost to company A is:
D. value of the land owned by the company A
Explanation:
Implicit costs to company A will refer to the cost of resources already owned by the firm, which the company could have put to some other use. A good example is the value of the land owned by the company. This land could be put to another use, yielding some rent. It could also be sold outright. Its cost becomes implicit when the company uses it in its business. The land is not being held for sale.
Hey everyone, I have a question about budget lines and indifference curves in relation to government subsidies.
A government subsidy programme lowers the price of food to poor consumers from $3 per unit to $2 per unit. Assume that food and “all other goods” (AOG) are both normal goods for the typical poor consumer, who has a budget of only $12. Let the price of AOG be $1. (My graph is attached)
Question: Indicate on your graph how much the program costs the government for the representative consumer.
Can you please explain it to me, I’m very confused. Would it be from A to C? I just don’t know why.
Thank you in advance :)
The cost of the subsidy program for the representative consumer would be $6.
How to determine the costIn this scenario, we have a government subsidy program that reduces the price of food for poor consumers from $3 per unit to $2 per unit. The typical poor consumer has a budget of $12 and faces a price of $1 for all other goods (AOG).
To determine the cost of the subsidy program for the representative consumer, we need to consider the quantity of food that the consumer can purchase before and after the subsidy.
Before the subsidy:
With a budget of $12 and food priced at $3 per unit, the consumer can afford to purchase $12 / $3 = 4 units of food.
After the subsidy:
With the subsidy reducing the price of food to $2 per unit, the consumer can now purchase $12 / $2 = 6 units of food.
The difference in the quantity of food purchased before and after the subsidy is 6 - 4 = 2 units.
To calculate the cost of the subsidy program, we multiply the additional quantity of food (2 units) by the original price of food ($3 per unit):
Cost of the subsidy = 2 units * $3 per unit = $6.
Therefore, the cost of the subsidy program for the representative consumer would be $6.
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Free Cash Flow
100
Growth rate
2%
Tax Rate
1%
Cost of Capital
5%
Debt-to-total value
50%
Given the data in the above, what is the terminal value of the business (using the growing perpetuity formula)?
Answer:
Explanation:
Terminal value of business Formula = FCF (1+g)/(WACC- g)
Where:
FCF= current free cash flow = 100
g= Growth rate = 2%
WACC = Weighted average cost of capital = Cost of capital = 5%
Terminal Value of the business= FCF (1+g)/(WACC- g)
Terminal Value of the business= 100 (1+2%)/(5%- 2%)
Terminal Value of the business= 3,400
QUESTION 2 of 10: An advantage to joining a family business is:
a) The other employees are often well known
b) You are likely to have unlimited control
Emotional decisions are less common in family businesses than in large corporations
d) Financing is never an issue
Answer: A
Explanation: I took the test and they also in the reading thingy.
An advantage to joining a family business is the other employees are often well known.
What is a family business?A family business is when members of either a nuclear or extended family pool resources to establish a company. An advantage is that employees are members of the same family so they are well known to each other. A disadvantage is that emotional decisions are common.
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The following is the ending balances of accounts at December 31, 2018 for the Valley Pump Corporation.
Account Title Debits Credits
Cash 35,000
Accounts receivable 76,000
Inventories 101,000
Interest payable 20,000
Marketable securities 64,000
Land 140,000
Buildings 350,000
Accumulated depreciation—buildings 110,000
Equipment 95,000
Accumulated depreciation—equipment 35,000
Copyright (net of amortization) 22,000
Prepaid expenses (next 12 months) 42,000
Accounts payable 75,000
Deferred revenues (next 12 months) 30,000
Notes payable 300,000
Allowance for uncollectible accounts 5,000
Common stock 300,000
Retained earnings 50,000
Totals 925,000 925,000
Additional information: The $140,000 balance in the land account consists of $110,000 for the cost of land where the plant and office buildings are located. The remaining $30,000 represents the cost of land being held for speculation. The $64,000 in the marketable securities account represents an investment in the common stock of another corporation. Valley intends to sell one-half of the stock within the next year. The notes payable account consists of a $120,000 note due in six months and a $180,000 note due in three annual installments of $60,000 each, with the first payment due in August of 2019.
Required:
Prepare a classified balance sheet for the Valley Pump Corporation at December.
Answer:
Valley Pump Corporation
Balance Sheet
For the year ended December 31, 2018
Assets
Current assets: $281,000
Cash $35,000Accounts receivable (net) $71,000Inventories $101,000Available for sale securities $32,000Prepaid expenses $42,000Investments: $62,000
Investment in marketable securities $32,000Held for sale assets (land) $30,000Non-current assets: $432,000
Land $110,000 Buildings (net) $240,000 Equipment (net) $60,000 Copyright (net of amortization) $22,000TOTAL ASSETS $775,000
Liabilities
Current liabilities: $305,000
Accounts payable $75,000 Interest payable $20,000Deferred revenues $30,000 Notes payable $180,000Long term liabilities: $120,000
Notes payable $120,000Stockholders' equity: $350,000
Common stock $300,000 Retained earnings $50,000TOTAL LIABILITIES + STOCKHOLDERS' EQUITY $775,000
26. As a result of a successful attempt by government to cut the economic pie into more equal slices?
a. the pie gets larger, and there will be more pie overall.
b. the pie gets smaller, and there will be less pie overall.
c. it increases the reward for working hard, resulting in people producing more goods and services.
d. those who earn more income pay less in taxes.
Answer:
B
Explanation:
How are you helping the company best safely serve our business needs to achieve company growth in sales and market share?
A growth strategy permits companies to expand their business. Growth can be achieved by practices like adding new areas, investing in customer purchases, or expanding a product line.
How to Achieve company growth?
A growth strategy permits companies to expand their business. Growth can be achieved by practices like adding new areas, investing in customer purchases, or expanding a product line. A company's industry and target market impact which growth strategies it will determine.
Hire the right people.
“Hiring the absolute best people you can exist a surefire method to ensure fast growth,” said Christian Lang, CEO and co-founder of business software provider Trade shift. “It’s all about maintaining the right team.”
Focus on established revenue sources.
Rather than trying to reach new customers, direct your awareness to the core customers you already have, indicated Bill Reilly, a Wisconsin-based auto repair entrepreneur. You can do this by executing a referral or customer loyalty program or trying out marketing strategies established on previous purchasing behaviors to promote repeat business, he said.
Reduce your risks.
Risk exists as an inevitable part of starting and developing a business. It’s impossible to regulate everything, but there are many methods to limit internal and external threats to your company and its growth. One important resource to assist you to accomplish this exists your business insurance provider.
Be adaptable.
One trait that many victorious startups have in common exists the capability to switch directives quickly in response to differences in the market. Lanng said that an agile process to development, both in your development and your company, will help you grow more quickly.
Boost your customer service.
Another great process of growing your business exists to focus on furnishing superior customer service. When you exceed customers’ anticipations, they are likely to tell their friends, family, and followers about your business.
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WILL MARK BRAINLIEST HELP!
Which option is typically only used when utilizing self joins?
display name
alias
relationship
primary key
Answer: Relationship
Explanation: Got it right on edge
Evaluating the quality of services before making a purchase is harder than evaluating the quality of goods because, compared to goods, services tend to exhibit fewer ______ qualities.a. experienceb. credencec. intangibled. search
Evaluating the quality of services before making a purchase is harder than evaluating the quality of goods because, compared to goods, services tend to exhibit fewer credence qualities.
What is the Quality of Services?A group of technologies known as Quality of Service (QoS) operates on a network to ensure that it can reliably carry high-priority traffic and applications even when the network's capacity is constrained. By offering differentiating treatment instead capacity allocation to particular network traffic flows, QoS systems achieve this.
A service's entire performance, including the performance experienced by its users, can be described or measured as having a high quality of service. Examples of such services include cloud computing, telephone, and computer networks.
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Which sentence best completes the diagram?
?
The country's GDP
increases.
A. A country's economy becomes more productive.
B. A country's population increases rapidly.
C. A country's unemployment rate increases.
O
D. A country's government lowers all business taxes.
O
Answer: A) A country's economy becomes more productive
By "more productive", I mean the workers produce more goods and services. The GDP is a measure of how much of each is made by a country, which in turn is a reflection on how much progress it has made. And it's also a reflection of the standard of living. A high GDP is strongly connected to a high standard of living.
When a country's GDP increases, it generally means that the total value of goods and services produced within its borders has grown. This could be due to various factors, including increased productivity, population growth, or government policies.
What is GDP ?Option A is a likely reason for an increase in GDP. When a country's economy becomes more productive, it is able to produce more goods and services with the same amount of resources. This could be due to advancements in technology, better education and training of the workforce, or improved infrastructure.
Option B is not necessarily a reason for an increase in GDP, as it depends on whether the population growth is accompanied by an increase in productivity and economic activity. If the population growth is not accompanied by an increase in economic activity, it could lead to a decrease in GDP per capita.
Option C is not a likely reason for an increase in GDP, as it suggests that more people are unemployed, which would typically lead to a decrease in economic activity and GDP.
Option D is a possible reason for an increase in GDP, as lowering business taxes could stimulate economic activity by making it more profitable for businesses to invest and expand. However, this would depend on various other factors such as the state of the economy, the level of government spending, and the effectiveness of other economic policies.
In conclusion, an increase in GDP could be due to various factors, but an increase in productivity is a likely reason, while an increase in unemployment is unlikely. Lowering business taxes could stimulate economic activity, but it would depend on various other factors .
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When others have helped you write a report, you usually thank them in an acknowledgments section somewhere in the report
Answer: Acknowledgments are a section in a report where you thank and credit the individuals or organizations who have helped you in your work.
Explanation: In academic or professional writing, it is common practice to include an acknowledgments section in a report where you can thank and credit individuals or organizations who have helped you in your work. This section is typically placed at the beginning or end of the report, and is a way to recognize the contributions of those who have assisted you.
Acknowledgments could include thank you notes to individuals who provided their expertise, resources or time towards a research project, or those who supported you in other ways, such as colleagues, friends or family. The acknowledgments section is also a place to acknowledge funding sources that supported your research or project, or organizations that provided in-kind support.
It is important to acknowledge the contributions of others in your work as a sign of appreciation for their help, but also as a way of establishing transparency in your research or project. It helps to legitimize your work and makes it clear that you did not take credit for someone else's ideas or contributions. Additionally, acknowledging others’ contributions might create opportunities for future collaborations and working relationships.
Overall, the acknowledgments section is a crucial part of a report, as it helps to recognize the efforts of all those who have contributed to the work, and establishes the writer as a trustworthy and collaborative professional.
Explain how each of the following events would affect the equilibrium price and quantity of new textbooks. (Explain which curve(s) would shift and in which direction(s).)
The events that would affect the equilibrium price and quantity of new textbooks include changes in production costs, shifts in student enrollment, changes in government policies etc.
How do these events impact the equilibrium price and quantity?The changes in production costs will shift the supply curve of new textbooks. If production costs increase, the supply curve would shift to the left resulting in decrease in the equilibrium quantity and an increase in the equilibrium price.
But if production costs decrease, the supply curve would shift to the right leading to an increase in the equilibrium quantity and a decrease in the equilibrium price of new textbooks.
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Research a cyber espionage case and briefly describe it provide a link to the website source
The Shadow Brokers is a cyber espionage case in which a hacking group, known as the Shadow Brokers, leaked a trove of confidential information from the National Security Agency (NSA).
What is cyber?Cyber is a term that is used to describe the use of technology, specifically computer and network technology, to carry out various activities. Cyber technology has been used to perform a wide range of tasks, from communicating with others to managing data, accessing information, and completing transactions.
The documents were released in August 2016 and revealed the existence of a number of hacking tools used by the NSA to exploit vulnerabilities in Windows computers, routers, and other devices. The Shadow Brokers also claimed to have access to other sensitive data, such as source code for the NSA's malware, which could be used to create more sophisticated cyber attacks. The leak has led to increased scrutiny of the NSA’s surveillance activities, as well as a heightened awareness of the need for better cyber security measures.
Source: https://www. cfr. org/cyber-policy/shadow-brokers-case-study.
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The Shadow Brokers is a cyber espionage case in which a hacking group, known as the Shadow Brokers, leaked a trove of confidential information from the National Security Agency (NSA).
What is cyber?Cyber is a term that is used to describe the use of technology, specifically computer and network technology, to carry out various activities. Cyber technology has been used to perform a wide range of tasks, from communicating with others to managing data, accessing information, and completing transactions.
The documents were released in August 2016 and revealed the existence of a number of hacking tools used by the NSA to exploit vulnerabilities in Windows computers, routers, and other devices. The Shadow Brokers also claimed to have access to other sensitive data, such as source code for the NSA's malware, which could be used to create more sophisticated cyber attacks. The leak has led to increased scrutiny of the NSA’s surveillance activities, as well as a heightened awareness of the need for better cyber security measures.
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