The Salvation Army and Stakeholder Governance

As a registered charity and religious institution, the Salvation Army has been in existence for quite a long time. Though some organizations waited for the government to formulate laws that governed the use of public money, practices of transparency, financial disclosure and accountability have been engraved in their procedures even before that (Institute of policy studies, 2010). External stakeholders in the institution are found in the organization. Stakeholders in the organisation are not owners in any aspect and neither do they work in the organization but partner with the organisation in ventures that are of interest to both of them. They are called external stakeholders. Being part of the projects the stakeholders have expectations on the information they should get from the institution regarding the finance they contribute and the activities that are undertaken (Bhatia, 2007). Financial disclosures in terms of balance sheets and income statements are important to the stakeholders especially since they contribute to the kitty of the events or activities that are carried out. Salvation Army gives disclosures not only to the external but also to the public quarterly and incorporates it in the annual report. This is to show what the organization realised or achieved with the finance (Mullins, 2005). Accountability is yet another value that the stakeholders can expect from the institution. Giving details of how the money was spent and who was involved is the main objective of the value. Members of the organisation believe that they owe the Almighty God accountability and do so through financial reporting to the stakeholders and other key personnel (Bhatia, 2007). Transparency is the ultimate crown for the flawless use of resources and execution of plans. In the values of the Salvation Army, this is not left out. It reveals honesty, creates good relation between the involved parties, and is a practice of Christian code of conduct (Mullins, 2005). REFERENCES Bhatia, S.K. (2007). Management of Non-Profit Organisations. New Delhi: Deep & Deep Publications. Institute of policy studies. (2010). Defining social impact. Retrieved on 18th August 2010 Mullins, L. J. (2005). Management and organisational behaviour. New York, NY: Prentice Hall/Financial Times.

Stairway to Heaven Analysis

Stairway to Heaven† is a song that appears to have a little bit of everything that one would look for in music. Although it is greatly varied with many tempos and rhythms, it still produces a sound that people find enjoyable and among the most popular. As mentioned before, â€Å"Stairway to Heaven† can be divided into a number of sections. The first section lasts for about the first two minutes of the song. In this section, the dynamic Is piano-like and the tempo is quite slow, ranging from largo to adagio.An acoustic guitar plays a phrase that Is repeated and continued as lead anger Robert Plant begins his vocals about fifty seconds Into the song. An electric guitar then changes the tune which Is repeated In a strophic form manner and also with an adagio tempo. In total, this slow-moving section lasts for about four minutes. The second section of the song begins with the introduction of drums to accompany the electric guitar and vocals. This section is faster than the f irst, having a moderator tempo.The previous tune is still played albeit with some variation and a more lively sound. This includes the vocals, which also move faster with the instruments and sing a variation of the first section's vocals. There is still a strophic form contained in the second section, although the chorus is represented by the instruments rather than singing. About five and a half minutes into the song, the rhythm and melody of the song changes again. This next section contains no vocals, only the sounds of electric guitar and drums.A guitar solo played In an allegretto-allegro form dominates the section, which Is somewhat syncopated In the first half. The second half of the section is more organized. With a rondo form presented as BACKED and played by two electric guitars. In addition, the dynamic has dramatically changed from the beginning; it is no longer a soft rhythm but more similar to a mezzo forte dynamic. The final section of the song brings back vocals and a much faster tempo than the previous sections.The guitar now plays a hard rock phrase that repeats itself in the background of the vocals. The guitar and vocals go back and forth in ABA form for about forty seconds. Then, in the closing seconds of the song, one guitar plays a flowing phrase while another accompanies It with Its win tune until the last line of the song Is sung In a slow and soft tempo. The song Is composed of several forms. One Is strophic form; while not having a textual chorus, the song contains an Instrumental phrase that acts like a chorus in the first half of the song.There are also many rhythm for more than a couple of minutes. For all the sections of the song, there is polyphony among the vocals and instruments. Robert Plant sings his lines as if they were independent of the guitars, only being consistent with the pace but not the withy or pitches. The sections of the song, though vastly different, tend to transition to each other very well. The guitar is res ponsible for providing a bridge to each section, quietly changing the tempo and tune in between sections.The song is entirely in duple meter. This is easier to tell in the first couple sections of the song, where the guitar plays one quarter note after another in an adagio tempo. It is also in major form, especially the last sections. Although the first half of the song is slow and soft, it would still be insider to be in major mode based on the definition of the major key in the Western world. The beat of the song is hardly present in the first half because of the soft notes of the acoustic and electric guitar.However, as the transition from acoustic to hard rock is made, the beat's presence is greatly felt during the guitar solo and the last section of the song. Guitar and drums are the dominant instruments used in the song. It contains both acoustic and electric guitar, not often seen in songs from the sass-ass. The drums are only present in the second half of he song, and its in troduction signaled the transition from alternative to rock. The acoustic guitar is played during the intro to set up the rhythm for the song and is continued during the first vocal lines.This paves the way for the electric guitar to play a different tune with the same quiet feel. Then, during the second section, it gets faster and begins to sound more like a rock song. As it goes on, it changes tempo and rhythm and is eventually played fast and with passion. In addition, one is able to determine which notes the guitar will play as it is more organized than the earlier parts of the song where it was playing all different notes with different pitches and tempo.

America Has Seen A Great Amount Of Social Change During The Past Few D

America Has Seen A Great Amount Of Social Change During The Past Few D Essay ecades. From they way we eat to the way we treat our criminals to the safety of our children at school, things have definitely changed. The rash of recent school shootings is a sure sign of the breakdown in parenting and a lack of family values being taught to our children. The highly processed foods that we are eating have led to a nation, which is severely overweight and ill. The Criminal Justice system in this country is a joke; it has been shown to be biased against minorities and the poor. A guilty rich man is known as a free man, while a poor murderer is destined for years on death row. In the Kip Kinkel article we are given a view of Kips life as told by his friends and classmates. A symbolic interactionist would say that this violence is caused by a break down in the childs social structures, organizations, and culture. The main social structure to decline is that of the family. Twenty to thirty years ago the family was much stronger. There were less single parent homes and the divorce rate was lower. Since these changes have taken place, families have demised and some children have become unruly. A Structural functionalist would say that the fast food we eat serves two purposes. The first purpose, which is the manifest function, is food which is served almost as fast as it is ordered. This would be a good function of fast food, since it has been labeled fast food. The second function, or latent function of fast food, is the battle of the bulge, which many Americans are fighting due to their dependency on fast, over processed food. The food industry is interrelated with corporate America and also with poor Americans. Corporate America generally gives its workers thirty minutes to an hour to eat lunch. To get out get a bite to eat and get back to work in this time; one needs to go to a fast food restaurant. In these same restaurants you will find workers who are paid very little and who do not have many benefits if any, since only the managers are full time employees. The criminal justice system is a hot bed for conflict theorist. Conflict theory is based on the idea that all society has inequality, and theses inequalities lead to societal strain. Minorities and the poor are disproportionately imprisoned in this country. The rich are able to afford competent defense attorneys, while the poor are given low paid public defenders. These defenders are usually friends of the judges and wish for the cases to be rushed through the system. The inequalities in education, housing, and wages have led some to resort to crime. We all aspire to obtain the American Dream. But due to the class system the rich are getting very rich, while the poor are wallowing in an even worse state. It does not feel good knowing that the legal lynching of minorities and foreigners still take place today. By acquitting police of murder because they were afraid of a man and his wallet, we send a message to the country saying it is okay to kill a Black man as long as you feel unsafe. While, on the other end of the spectrum a Black man defending himself from a police officer is sent to death row for his murder. Being a Black man in this country I think a bout the social changes which affect me on a day to day basis. I am a conflict theorist to the core. Without equality we will continue to live in a broken nation. The countrys dependency on fast food also needs to change and it needs to do so just as fast as they produce the food. Many Americans have put on extra pounds because of eating fast foods and processed foods. READ: A History of Theatrical Illumination EssayThe social fabric of our nation has undergone a radical change. Some changes such, as the Internet and communication tools are good. While, the changes I have discussed in this paper are definitely not good.

The American Society for the Prevention of Cruelty to Animals (ASPCA) Research Proposal

The American Society for the Prevention of Cruelty to Animals (ASPCA) - Research Proposal Example This society is a privately funded 501 (c) (3) non- profit corporation and could boast of more than a million supporters around the country. The noble visions of the ASPCA have spread its tentacles far and wide all around the world and have over the past years been battling with the government and other organizations to pass more humane laws where animals are concerned. Their main aim is to strive hard towards the day when each and every animal would live in peace, without any pain or fear. ASPCA’s Activities - Rescuing animals from dangerous situations and saving their lives is the prime activity of the ASPCA. Most of these animals are pets who have accidentally got into problems such as poisoning, caught in a fire, fallen into well or pit, or climbed so high and are unable to get down. They also rescue poor animals who are brutally abused and neglected. The Mission of the ASPCA as put down by Henry Bergh in 1866 was â€Å"to provide effective means for the prevention of cruelty to animals throughout the United States.† The Society has a rich history of challenges as well as victories from the time of its inception. Some of these challenges are providing not only protection but care to the working horses in the city and also transforming the many dog pounds into adoption facilities that are professionally undertaken and run. Another of its victories was the founding of an animal hospital which is still in existence even today. Specially trained staff is on call duty round the clock at the ASPCA Animal Poison and Control center. Highly trained staff and veterinarians dedicate themselves to providing good quality medical care. The ASPCA Animal Behavior Center render free training and advice by animal experts and pet loss support services. The organization also renders services throughout New York City for all the low- income

Counterfeit Pharmaceutical Drug Industry Essay Example | Topics and Well Written Essays - 3250 words

Counterfeit Pharmaceutical Drug Industry - Essay Example In the recent years, both the appearance of incurable diseases and the popularity of fake medication complicate global counterfeit regulation. In particular, the core sense of this activity in the current economic framework of developed North and developing South, which was a crucial and is still not solved problem. In other words, pharmaceutical drug regulation is incorporated in global economy. In this context, huge profits of pharmaceutical companies cause the situation when business structures resist to any strict regulatory practices. In fact, it is reasonable because regulation has always been strong enough to block innovative potential for business by its strict ruling nature (Brooker and Cullum, 2008, p. 5). Consequently, this number of challenges require regulation to concentrate rather on fundamental transformation than on fixing daily mistakes (Brooker and Cullum, 2008, p. 7), as its efficiency is linked to the social satisfaction. Furthermore, the nature of this process is doubtful in case of pharmaceutical counterfeit regulation. In general, the deep contradiction between human life and business profit eliminates the balance within the regulatory practices in the sphere. In this context, certain researchers found severe problems connected with the impact of regulation on society. For instance, Weinstein (2005) mentions that certain technological measures of regulation challenge personal privacy and freedom (p. 31-32). In addition, current regulation of global pharmaceutics usually relies on national governments and legal institutions not ordinary people personally (Burns, 2006). In other words, counterfeit combat is above all a political battle. In this context, the analysis of regulation in this sphere is based on interest group theories (Baldwin et al., 2012, p. 43-49). Thus, issue of making regulation more effective is crucial for the medical sphere in general and counterfeit

Explain the importance of the liver in detoxificationexcretion and teh Essay

Explain the importance of the liver in detoxificationexcretion and teh function of the immune, digestive, endocrine and cardiovascular systems and hence in hum - Essay Example Each capillary then leads into a lobule. Liver tissue is collection of thousands of such lobules. These lobules are made up of hepatic cells which are the basic metabolic cells of the liver (MamasHealth.com, 2000). The liver is a complex organ. It performs over 500 different functions. Some of the functions include: to produce substances that break down fats, convert glucose to glycogen, produce urea which is the main substance of urine, make certain amino acids which are the building blocks of proteins, filter harmful substances from the blood such as alcohol, storage of vitamins and minerals (vitamins A, D, K and B12) and maintain a proper level or glucose in the blood. The liver is also responsible for producing cholesterol and it is estimated that it produces about 80% of the cholesterol in the body (MamasHealth.com, 2000). Among these functions the two of most important functions is to control of amino acid concentration and detoxification. Urea is produced in the liver and is a metabolite of amino acids. Ammonium ions are produced due to the breakdown of amino acids. And these ammonium ions are used in the biosynthesis of nitrogen compounds and excess ammonium ions are converted to urea (Royal Society of Chemistry, N.D.). The liver's basic functions are three fold: Vascular, Secretory and Metabolic. In other words it plays an important role in the major systems of the body, particularly in the digestive, circulatory and endocrine systems of the human body. In simple terms the vascular function includes being a major blood reservoir, filtering over a liter of blood every minute. The liver effectively removes bacteria, endotoxins, antibody complexes and various other particles from the circulation. The liver is one of the most vital organs in the body when it comes to detoxifying or getting rid of toxins. The liver plays a key role in most metabolic processes, particularly detoxification. The liver neutralizes a broad range of toxic chemicals, both those produced inside the body and those coming from the external environment. In human system the normal metabolic processes produce a wide range of chemicals and hormones and it is worth mentioning that the liver has evolved as an efficient neutralizing mechanisms. If it was not for the liver, then our bodies would have been full of toxics and would have become very difficult for the survival. There is tremendous change in the environment in recent years and it is continuously pumped with toxic chemicals every day. Human beings are as a result exposed to these chemicals. The food we eat is contaminated with pesticides, the air we breathe contains several poisonous gases, and the water we drink has chemicals. In other words many of the toxic chemicals come from the environment: the content of the bowels and the food, water, and air. The harmful polycyclic hydrocarbons such as DDT, dioxin, 2,3-D, PCB, 2,4,5-T and PCP are the basic components of various herbicides and pesticides. And these are example of chemicals that are now found in almost all fat tissues measured. Even those eating unprocessed organic foods need an effective detoxification system because all foods contain naturally occurring toxic constituents. Hence in all these cases liver plays the most important role of detoxification. The liver plays these vital roles in detoxification through the following processes: it filters the blood to remove large toxins, synthesizes

Leading virtual teams in today's workforce Thesis

Leading virtual teams in today's workforce - Thesis Example Virtual team has advantages and disadvantages to both organization and employees who are a part of the virtual teams. There are many different views on how beneficial virtual teams really are. To an outsider looking in on an organizational that currently moved from a virtual team to a non-virtual team, you automatically would think they are just looking for ways to improve their bottom line. But there is more to virtual teams then just saving money. Virtual teams have advantages and disadvantages to both organizations and the employees working for these organizations. Efficient participation of a leader normally involves the employees’ corporation in decision making. That is where the virtual teams would come in handy. Leadership attention in its uniqueness and distinctiveness is always required in an organization. Leading virtual teams involves management of resources available in a traditional office setting. First this will improve the members’ participation as well as support for one another. Throughout our research we found there was many articles that identified ways on how to ensure virtual teams succeed. But one of the most common techniques that were mention in all articles was ‘communications’. Effective communication needs the listening, comprehension of ideas and expressing every member’s opinions by use of the appropriate technology. Effective communication is also necessitated by a careful diagnosis of the matters to be addressed in the team with the help of the leader. It was stressed that leaders and employee must choose the right type and the technology to deliver a clear message. Virtual teams serve to improve communication among team members. There are categories of leadership in virtual teams. They are, effective communication, building community on the basis of mutual trust, respect and affiliation, developing clear, shared goals as well as expectations, leadership by example and

Managing mobile platform proliferation and Smartphone market Dissertation

Managing mobile platform proliferation and Smartphone market fragmentation - Dissertation Example s Figure 1 Wordlwide Mobile Device Sales to End Users by Vendor in 2Q11 (Gartner, 2011) 17 Figure 2 Top Five Mobile Phone Vendors, Shipments, and Market Share, Q3 2011 (IDC, 2011) 19 Figure 3 Worldwide Smartphone Sales to End Users by Operating System (Gartner, 2008) 21 Figure 4 Worldwide Smartphone Sales to End Users by Operating System in 2Q11 (Gartner, 2011) 22 Figure 5 "Very Interested" App Developers for Each Platform (Appcelerator/IDC, 2011) 27 Figure 6 Fluctuations in the Interest of App Developers in Each Platform (Appcelerator/IDC, 2011) 28 Figure 7 Normalized Share of Smartphone Market (Appcelerator/IDC, 2011) 35 Introduction All major digital technologies and media today are geared up to go mobile, thus making the industry the fastest-growing on a global scale (Ahonen, 2011). Companies in this trillion-dollar industry experience greater growth and cut-throat competition. Product development and market acquisition are continuously occurring as existing markets demand for ne w features and applications, while emerging markets have become more receptive to mobile technology. Digital technologies such as computers, the internet and telecommunications are now on mobile devices. Meanwhile, everything that consumers need from entertainment (games, music, television, shopping) to necessities (banking and credit cards) has found a way to be instantly accessible. As a whole, the industry grew by 16.5% in the second quarter of 2011 as vendors shipped 428.7 million units; and12.8% in the third quarter with 393.7 million units shipped compared to 348.9 million units in the third quarter of 2010 (Business Wire, 2011). As of February 2011, there are 5.2 billion active, fully-paid mobile subscriptions, and 3.7 billion unique mobile phone users since most users own two or... From the research it can be comprehended that in a survey conducted by IDC among developers, they have stated that the most important goal for them is to have as much reach as possible. This may be a challenge in a fragmented market since different devices entail different user experiences. More so, these devices reflect the kind of apps that consumers are interested in. Developers cannot aim to write one software and wish it to succeed in a multitude of platforms and devices. First, consider user experience, target demographics and finally, device capabilities. For instance, the apps most popular in iPhone and Android phones are utilitarian in nature. iPad and Android tablets on the other hand leverage on the expanded screen in creating richer engagement. Proper targeting is important in the mobile developing field. Gone are the days when what only matters are the capabilities of the device. Developers must have a profound understanding of its user, user context, cost-benefit to the user and the company, target device and the limitations of the developer. According to IDC, the 2012 mobile industry will be shaped by new content ecosystems, new demographics and lower price points. Because of the fast changing environment, developers must be always updated with the latest not only in terms of technology, but strategic moves of the big players. These things will affect the development environment in the short term but more so in the long run.

Consumer Behaviour Assignment Example | Topics and Well Written Essays - 1000 words

Consumer Behaviour - Assignment Example One of the peripheral factors that influences the consumer behaviour is the culture as it is imposed on a person by other individuals. The culture is the complex whole that comprises of knowledge, customs, morals, arts, beliefs and other habits and capabilities which are acquired by a person as a society’s member (Voon, 2011). Since there is a difference among various cultures of the countries, marketers have to ensure that they have sufficient information about the perceptions, norms and rituals of a culture so that the goods and services are offered in accordance to the demands of the respective market’s culture. In today’s dynamic business environment, the marketers have to deal with various challenges especially circumvention of messages that are conflicting, tailoring the marketing activities in ways that are compatible with consumer’s requirements and addressing the behaviour patterns of consumers across varying cultures so that the long-term objectives of customer loyalty can be effectively attained (Mandal, 2012). Although there are many challenges that need to be addressed but the most important ones that impact the consumer behaviour are the culture and psychological factors. Every promotional campaign will have different influences on people belonging to varying cultures; therefore, the marketers have to ensure that product and brand value are created in accordance with their desired goals so that they can develop a right image in the consumer’s minds. Since the product is the main element of the marketing mix which tends to catch the attention of the customers, only product-based marketing campaign will be insufficient for demonstration of the value that is desired by the consumers; in fact, the marketers will have to develop goods and marketing strategy that takes account of all cultural rituals along with in-depth investigation, analysis and

Enlightenment philosopher Essay Example for Free

Enlightenment philosopher Essay John Locke (1632-1704) was an Enlightenment philosopher. Some authors define him as â€Å"the philosopher of freedom† and â€Å"the father of English empiricism and liberalism†. His ideas and concepts about social structure, social consent and human natural rights determined development of political philosophy and republican democracy. John Locke was an Oxford scholar. His teachers were famous British scientists including chemist Robert Boyle who probably taught him about atomism. John Locke was medical researcher and physician, philosopher and pedagogue, economist and ideologue for a revolutionary movement. His career was associated with name of the First Earl of Shaftesbury who was a Lord-Chancellor of England. When Locke emigrated to the continental Europe he studied Cartesian philosophy in France and become acquainted with William of Orange who later became English King. Locke came back to England only in 1689 and took up many official posts but devote much more time to his scientific studies. Contemporaries knew Locke as an economic writer and opposition political activist. Locke was an ideologue of constitutional monarchy and division of powers. He was an opponent of theories of divine origin of the royal power. He was a friend of Isaac Newton and Robert Boyle and an early member of the Royal Society. The principles of Locke’s philosophy were the ideological basement for Great French and American Revolution. John Locke together with Francis Bacons was a founder of empiricism theory. He assumed that human mind at the birth is like â€Å"blanc paper† and only experiences through trials and errors form ideas and knowledge. This theory was described in Lockes â€Å"Essay Concerning Human Understanding† and had impact on the development of behaviorism. Lock started to write his main work â€Å"Essay Concerning Human Understanding† in 1671, but published it only in 1690. Why he wrote it? Essay present the fundamental principles of his philosophy, it’s the culmination of his reflection on the origins of human knowledge. Essay contains of four books: â€Å"Of innate notions†, â€Å"Of ideas†, â€Å"Of words† and â€Å"Of knowledge and probability†. This philosophic treatise is written in archaic style but it still easy to read because of the use of dialogue form and clear argumentation. Locke devoted much of the Essay to an extended argument that human ideas and understanding are ultimately derived from experience. Before scientists suggested that some ideas could be innate. Actually, Locke proposed new theory of knowledge. Essay is an answer to the question: â€Å"Where do we get ideas which are the content of our knowledge? † The first chapter of the first book is named as â€Å"No innate speculative Principles†. It consists of twenty eights paragraphs. The name of chapter reflects its content. The chapter is opened with discussion â€Å"how men, barely by the use of their natural facilities, may attain to all the knowledge they have without the help of any innate impressions†. Locke wrote about the importance of speculative and practical principles and gave examples of them to show that â€Å"universal content proves nothing innate†. He used humor to show that nothing on the mind is naturally imprinted when speak about children understanding. To show impossibility of innate concepts and sensations he used dialectic that helped reader to understand that only experience could generate ideas. Just some examples of his logic. In the paragraphs 6-12 he explained that if all people have innate ideas but later they will come to know things upon the use of own reason then innateness is loosing its sense. He wrote about peculiarities of child’s mind: â€Å"after they come to the use of reason, those general abstract ideas are not framed in the mind, about which those general maxims are, which are mistaken for innate principles, but are indeed discoveries made, and verities introduced, and brought into the mind by the same way, and discovered by the same steps, as several other propositions, which nobody has ever so extravagant as to suppose innate † In 15th section of the chapter author outlines his theory of knowledge origin. He showed the sketch of new theory and how it could be applied to the particular and general ideas, to the memory, names, abstraction and language. He noted that universal concepts came from self-evidence, not innateness (Ch. 1, 18) and that less general ideas (he called them â€Å"propositions†) are known â€Å"before. universal maxims. He insists that theory of innate ideas is fruitless because innateness cannot be applied to mathematics and other complicated fields of human knowledge. In 24-27th sections he wrote that ideas cannot be innate because they are not â€Å"universally assented to†. In the last paragraph of the chapter Locke wrote: â€Å"Upon the whole matter, I cannot see any ground to think †¦ speculative Maxims innate: since they are not universally assented to; and the assent they so generally find is no other than what several propositions, not allowed to be innate, equally partake in with them: and since the assent that is given them is produced another way, and comes not from natural inscription, as I doubt not but to make appear in the following Discourse. And if these first principles of knowledge and science are found not to be innate, no other speculative maxims can (I suppose), with better right pretend to be so. † Locke is a propagator of ideas that abstract speculative principle cannot be innate. He attacked the theory that human mind is born knowing certain things. It was revolutionary for the late XVII century and John Lockes Essay Concerning Human Understanding have had great impact on the history of philosophy and society. His studies of the nature and grounds of knowledge especially with reference to its limits and validity and his polemics with adherents of stagnant views on the nature of knowledge stimulated development not only of epistemology but all fields of science. Lockes ideas played at least some part in the formation of revolutionary thought in France and American colonies. Of course, not only â€Å"Essay Concerning Human Understanding† influenced on social history of those and many other countries but this trait liberated mind of other researchers. References 1. Essay Concerning Human Understanding http://oregonstate. edu/instruct/phl302/texts/locke/locke1/Book1a. html#Chapter%20I 2. Johne Lock Wikipedia on-line http://en. wikipedia. org/wiki/John_Locke 3. Stanford Encyclopedia of Philosophy http://plato. stanford. edu/entries/locke

Tracks Covering in Penetration Testing

Tracks Covering in Penetration Testing Er. Ramesh Narwal Er. Gaurav Gupta Abstract After completing attack, covering tracks is the next step in penetration testing. In tracks covering after completing attack we will return to each exploited system to erase tracks and clean up all footprints we left behind. Tracks covering is important because it gives clue to forensics analyst or Intrusion Detection System (IDS). Sometimes it’s difficult to hide all tracks but an attacker can manipulate the system to confuse the examiner and make it almost impossible to identify the extent of the attacker. In this research paper we describe all of the methods used in tracks covering and their future scope. Keywords: Exploit, Payload, Vulnerability Assessment, Penetration Testing, Track Covering Introduction Penetration testing is nowadays an important organisation security testing method. Penetration testing is also known as Pentesting. Main objective of penetration testing is to identify the security threats in networks, systems, servers and applications. Penetration testing consists of various phases which we discuss in overview of penetration testing. After gaining administrative access on a system or server, attacker first task is to cover their tracks to prevent detection of his current and past presence in the system. An attacker or intruder may also try to remove evidence of their identity or activities on the system to prevent tracing of their identity or location by authorities. To prevent himself an attacker usually erases all error messages, alerts or security events that have been logged. Overview of Penetration Testing Penetration Testing used for validation and effectiveness of security protections and controls of an organisation. It reduce an organisation’s expenditure on IT security by identifying an remediating vulnerabilities or loopholes. It provides preventive steps that can prevent upcoming exploitation. Penetration testing phases Pre-engagement Interactions Intelligence Gathering Threat Modeling Vulnerability Analysis Exploitation Post Exploitation Covering Tracks Reporting Pre-engagement Interactions Planning is the first step in pre-engagement. During this phase scope, goal and terms of the penetration test is finalised with the client. Target and methods of planned attacks are also finalised in this phase. Intelligence Gathering This is most important phase if we miss something here we might miss an entire opportunity of attack. All information regarding target is gathered by using social media networks, google hacking and other methods. Our primary goal during this phase to gain accurate information about target without revealing our presence, to learn how organisation operates and to determine the best entry point. Threat Modeling The information acquired in intelligence gathering phase used in this phase to identify existing vulnerabilities on the target system. In threat modelling, we determine the most effective attack methods, the information type we need and how attack can be implemented at an organisation. Vulnerability Analysis Vulnerability is loophole or weakness in the system, network or product by using which can compromise it. After identification of most effective attack method, we consider how we can access the target. During this phase we combine information acquired in previous phases and use that information to find out most effective attack. Port and Vulnerability scans are performe in this phase and all data is also gathered from previous phases. Exploitation Exploit is a code which allows an attacker to take advantage of the flaw or vulnerability within system, application or service. We must perform exploit only when we are sure that the particular exploit will be successful. May be unforeseen protective measures might be on the target that inhibit a particular exploit. Before trigger a vulnerability we must sure that the system is vulnerable. Our exploit must do proper clean-up after execution at compromised system and must not cause the compromised system to grow into unstable state. Given below figure shows some system shutdown prompt at compromised windows machine due to without proper clean-up of exploit after execution. After successful exploitation the compromised system is under the control of an attacker. Many times attacker or penetration tester need to alter the compromised or breached systems to attain privilege escalation. Post Exploitation Payload is actual code which executed on the compromised system after exploitation. Post Exploitation phase begins after compromised one or more systems. In this phase penetration tester identifies critical infrastructure, targets specific systems, targets information and data that values most and that must be attempted to secure. In Post Exploitation while attacking systems we should take time to understand what the system do and their different user roles. Every tester and attacker generally spend time in compromised system to understand the information he have and how he can take benefit from that information. After gaining access of one system an attacker can access other systems in that network by using compromised as a staging point. This method is known as pivoting. Sometimes attackers creates backdoor into the compromised system to regain access of the system in the future Covering Tracks In the previous phases penetration tester or attacker often made significant changes to the compromised systems to exploit the sytems or to gain administrative rights. This is the final stage in penetration test in which an attack clears all the changes made by himself in the compromised systems and returns the system and all compromised hosts to the precise configurations as they are before conducting penetration test. Reporting All of the information like vulnerability reports, diagrams and exploitation results generated during penetration testing must be deleted after handover to the client. If any information is not deleted it should be in the knowledge of client and mentioned in the technical report which is generated after penetration testing. Reporting is the last phase in penetration test in which penetration tester organise available data and related result sets into report and present that report to the client. This report is highly confidential which have all the results of penetration tests like vulnerabilities list in the organisation systems, networks or products and recommendations to solve these problems related to the security of the organisation assets, which helps organisation in stopping future attacks. How to cover tracks To compromise system successfully an attacker need to be stealthy and avoid detection by various security systems like firewalls, Intrusion detection systems (IDS). System administrators and other security personals uses similar techniques to identify malicious activities, so it’s very important for attacker to be remains undetected. A system administrator can examine processes and log files to check malicious activities. There are various challenges which are faced by a penetration tester after successfully compromise of target system. Now we describe various problem faced by a penetration tester in covering tracks Manipulating Log Files Data To manipulate log files data an attacker must have nice knowledge of commonly used operating systems. An attacker must aware of two types of log files system generated and application generated. Penetraion tester or attacker have two options when manipulating log data first one is to delete entire log and second one is to modify the content of the log file. After deleting entire log an attacker there is surety of undetectability. But there is drawback of deletion of entire log is detection. Second option an attacker have to manipulation of log files data within the log files so that system administrator is not able to notice attacker presence in the system. But sometimes if attacker removal of so much information make gap between logs files makes it noticeable. Log Files Management in Various System Main purpose of log files in various operating systems is to check health and state of operating system, to detect malicious activity, to analysis system if something bad happens(system troubleshooting). Here we show locations of log files in commonly used operating systems Windows, Linux/Unix, Mac. Windows In windows log files or stored in event viewer, which is easy to find simply search event viewer and run it. Event viewer is simply look like the figure as given below, where we can see all log files of the system and applications. Figure : Log Files Managements in Windows Linux/Unix In mainly all linux and unix operating systems log files are stored in the /var/log directory. Mainly system log files are hidden in linux and unix operating systems to see complete list of log files from shell simply type ls –l /var/log/ command in shell. In the below figure we show log files in BackTrack linux operating system Figure : Log Files Management in Linux/Unix Mac To get or access log files in MAC operating system simply open finder and select â€Å"Go to Folder† in the Go menu. Type in /Library/Logs and hit Enter here you get the screen like as given in figure which contains all log files. Figure : Log Files Management in Mac OS X To manipulation of log files data an attacker must have root privileges. Challenges in Manipulation of Log Files If the system administrator configures its system to transfer all log files on the remote server time to time, in that case an attacker or penetration tester can only stop log files transfer process except it they have no other way. Hiding Files Various Tools for Covering Tracks There are so many to compromise a system but after compromising the system the attack must need to cover their tracks because each and every activity that attacker can do is stored or recorded by the system. Every system have different way to record the activity that occurs in the system. Every attacker must covers their tracks that are recorded by the system so that no one can identify him.