Tuesday, December 24, 2019

Vulnerability Identification And Security Procedures Essay

Vulnerability Identification There are a variety of vulnerability identification factors that are seen as critical. The types of vulnerabilities associated with the Information Technology System depend on the nature of the system itself. Certain rules govern what action should be taken in this step. If the system has not yet been designed, the search for vulnerabilities should concentrate on the security policies of the organization, security procedures, system requirement definitions, vendor and developer’s product analysis. If the system is being implemented the identity of vulnerabilities should to expanded to include more specific information including security features described in the security documentation and results of the security certification test and evaluation. If the system is up and running, then the analysis of the IT system security features and security controls, technical and procedural should be used to protect the system. A table of Security Criteria can be found below: Management Security †¢ Assignment of responsibilities †¢ Continuity of support †¢ Incident Response Capability †¢ Risk Assessment Operational Security †¢ Control of air-borne contaminants †¢ Controls to ensure electrical power supply †¢ Humidity Control †¢ Temperature Control Technical Security †¢ Communications †¢ Cryptography †¢ Discretionary access control †¢ Identification and authentication †¢ Object reuse †¢ System audit When this process is complete, a security requirements checklist isShow MoreRelatedAs Organizations Reliance On Technology Continues To Grow974 Words   |  4 Pagesproperly identify assets, their vulnerabilities and threats, and the risk they pose to the organization has become a must for ensuring the protection of organizations information systems and networks. This have gave way to the creation of threat modeling process to aid organizations beater identify and mitigate the risk to their organizations security. The creation of a threat model is a way for organizations to be able to quickly and efficiently identify vulnerabilities in their organizations assetsRead MoreMulti-Layered Security Outline Plan759 Words   |  4 PagesINVESTMENTAND CONSULTING FIRM Multi-Layered Security Outline Plan IT Infrastructure Security Daniel Satterfield 7/1/2014 Identification of Risks, Threats, and Vulnerabilities along with proposed Security measures and controls â€Æ' MULTI-LAYER SECURITY PLAN (OUTLINE) FOR RICHMAN INVESTMEN The following Multi-Layered Security Plan outline I am submitting for approval and implementation for Richman Investments, will provide a sound security plan for the firms most important missionRead MoreOrganizational Analysis : Greiblock Credit Union1214 Words   |  5 PagesUnited States. GCU headquarters is located in Chicago, Illinois and is the centralized location for all Information Technology (IT) services for all its locations. Policies and Procedures To ensure that GCU complies with current National Credit Union Administration (NCUA) rules and regulations, policies and procedures must be developed and implemented that will ensure compliance by GCU and its employees. Cybersecurity has become a threat to all financial institutions that it has compelled the NCUARead MoreRisk Management1179 Words   |  5 Pagesreduce them. The paper describes the different steps in risk management process which methods are used in the different steps [Reference 2]. INTRODUCTION Risk management is one part in information security. All managers are expected to play a role in the risk management process, but information security managers are expected to play the largest roles. Before studying risk management detail we should have some idea on risks and difference between hazard and risks. Hazard is any source of potentialRead MoreElectronic Protected Health Information On The Confidentiality, Integrity, And Availability Of The Electronic Protection Essay865 Words   |  4 PagesPurpose To establish guidelines to assess and analyze potential risks and vulnerabilities to the confidentiality, integrity and availability of the electronic protected health information that Topaz Information Solutions, LLC (Topaz) creates, uses, processes and transmits. II. Scope and Limitations This policy applies to all Topaz workforce members. III. Related Policy Names and Numbers Privacy Policy (COM-001) Security Policy (COM-002) Disclosure Policy (COM-003) IV. Definitions ElectronicRead MoreApplying Risk Management1058 Words   |  5 PagesRisk Management CMGT/430 Applying Risk Management Risk management is an important element in managing information systems. Applying risk management principals to business procedures is essential because it helps organizations design and maintain a safe systems environment to ensure the confidentiality, integrity, and availability of company data. Kudler Fine Foods has expressed an interest in developing an Enterprise ResourceRead MoreInformation System Risks1562 Words   |  7 PagesInformation System Risk Management Claudia I. Campos CJA 570 Cyber Crime and Information Systems Security July 5, 2010 Steven Bolt Abstract The realization of potential risks to an organizations information system has been increased in the past few years. The principles of risk management, vulnerabilities, internal threats, and external threats is the first step in determining which levels of security are necessary to protect and limit the risks to an organizations information system. This essayRead MoreSecurity Risks And Risk Management1267 Words   |  6 PagesEHEALTH SECURITY RISK MANAGEMENT Abstract Protecting the data related to health sector, business organizations, information technology, etc. is highly essential as they are subject to various threats and hazards periodically. In order to provide security, the information has to adapt to certain risk analysis and management techniques which has to be done dynamically with the changes in environment. This paper briefly describes about analyzing the security risks and risk management processes to beRead MoreSecurity Risks And Risk Management Process1263 Words   |  6 Pagesprovide security, the information has to adapt to certain risk analysis and management techniques which has to be done dynamically with the changes in environment. This paper briefly describes about analyzing the security risks and risk management processes to be followed for electronic health records to ensure privacy and security. Overview of Security Risk Management: Security is being free from threats. The term can be used with reference to crime, accidents of all kinds, etc. Security is a vastRead MoreAirports Continue to See Major Changes in Security Due to September 11854 Words   |  4 Pagesterrorist attack, airport security has received considerable attention from the government as well expect in the aviation industry. The damages that transpired following the attack have remained fresh in the minds of peace loving citizens. In fact, security has become everybody’s business because a security lapse in the aviation industry paralyzes various sector of the economy. Today, the government has encouraged redesigning of the airport with much consideration given to security. The new concerns in

Monday, December 16, 2019

SeniorServ Practice Free Essays

Mohammad ChowhanAmerican Public UniversitySeniorServ, Adult Day Health CareSecuring Home, Health HeartAnaheim, CaliforniaInstructor: Dr. Carter-Mccummings, JewelMarch 22, 2018Abstract. I chose my practicum site because of several reasons. We will write a custom essay sample on SeniorServ Practice or any similar topic only for you Order Now Selecting SeniorServ practicum has numerous benefits to facilitate selecting public health career. As an intern, I have the opportunity to experience the type of work that could be performed in the position, to determine if my skills match the work that is essential and to evaluate whether that work is what I could see myself accomplishment day in and day out in a enjoyable career. One of the fastest growing areas of health care is elder care. As people age and find themselves with increased health issues, the need for dependent care often tops their list as they plan for the years ahead. More and more seniors are choosing to stay in their homes as long as possible and that can put a burden on the primary caregivers who may not have the time or the ability to provide the necessary care. Providing a healthy, interactive environment for the dependent adult can give the caregivers relief from constant care for their loved one. There are many opportunities in the adult day care area. Maybe one of these is a perfect match for me. SeniorServ Adult Health Day Care is a non-profit, client centered, day program for older adults living in the Orange County Area. Most of our participants vary in levels of dependency from mild to severe and often have a chronic illness. SeniorServ’s main goal is to keep families and their loved ones united within their respective communities and homes for as long as possible through an integrated care program which includes daily activities, Physical ; occupational therapies, nursing and personal care services. SeniorServ Adult Health Day Care operate smoothly is challenging and rewarding. There are opportunities in planning events, transportation, scheduling, finance, public relations/ presentations, fundraising, supervision, crisis management and recruitment as well as meaningful daily interaction with the program participants we serve. Each brings its own reward.IntroductionFor 50 years SeniorServ has been the largest nonprofit senior nutrition and supportive service provider in Orange County, serving nearly  one million meals  to over  10,000 at-risk older adults annually. We deliver programs and services that reduce hunger and improve wellness for seniors so that they may live independently in the homes and communities they love. The organization was originally incorporated in 1967 as Feedback Foundation. In 2006 Feedback Foundation and Senior Meals and Services merged creating SeniorServ,  providing the capacity for meeting the growing and diverse needs of older adults in our community. SeniorServ leverages its 22,000 square foot commercial kitchen and warehouse to process all our foods while providing social enterprise opportunities to the community at large.SeniorServ is proud to celebrate 50 years of programs and services that diminish hunger and loneliness for penurious seniors. Although a lot has changed since our humble beginnings in 1967, one thing that has remained is our commitment to helping older adults stay in their homes, preserve their dignity, and maintain their independence. With your support, we can give support – bringing them healthy meals, providing friendship, and, often, offering the only human contact they have all week long. Home-delivered meals, Case Management, Adult Day Services, health related rehabilitation. Friendly Visitors, Care Circles, and Care Coordination work at keeping seniors in Orange County living in the homes and communities they love. Good nutrition is the basis of good health. Meals on Wheels and Senior Center lunches throughout the county deliver healthy nutrition. Adult Day Health Care safeguards health through supervision, and therapies. Care Coordination reduces health risks after hospitalization. Compassionate care in our Adult Day Health Centers, friends and activities at Adult Day Services, companionship from a Friendly Visitor and support from a Care Circle are just a few ways SeniorServ makes sure older adults are happy, connected and feeling loved. MissionTo nourish the wellness, purpose, and dignity of seniors and their families in our community.Values of SeniorServCompassion: We are caring ; compassionate in all we do. Integrity: We are always honest and ethical. Respect: We treat every person with dignity and respect. Excellence: We deliver on our mission with excellence and professionalism. Communication: We listen and speak openly with each other. Innovation: We create an environment where innovation and possibilities thrive. Indispensable GoalsCollaborate with other elder advocates and seniors focused organizations to develop a strategy for the enactment of federal and state legislation that is of benefit to California older adults. Ensure that basic, essential in-home and in facility support services, both medical and non-medical are available to older senior adults.Develop a patient-centered community case management model for chronic care and successful transitions along the care continuum including transitions from and to hospitals, other care facilities, and homes. Explore and implement best practices for integrated assessment and treatment mental health, substance abuse, and cognitive decline, including access to a geriatric treatment progress.Enhance awareness of the importance of nutrition, exercise, brain fitness, socialization, and spirituality in the aging well process.Service Delivered in SeniorServAdult Day Health Care (ADHC) is designed for individuals with physical and mental impairments under SeniorServ. This center provides supportive therapies to enable individuals and their loved ones to maintain as much as daily independence as possible. Nursing and MedicalPersonal Care Physical TherapyOccupational TherapySpeech and Cognitive TherapySocial ServicesDietary ; Nutritional ServicesStimulating Exercise HallTransportationRespite for CaregiversWeekly Public Health Awareness Discussion SessionsCollaborations with Other Organizations ; AgenciesSeniorServ has deep collaboration with other organizations and agencies for effective implications. Agencies and organizations are as follows:Alignment HealthcareKaiser PermanenteSCANSt, Joseph HealthActive Care LivingSilveradoLocations of SeniorServAnaheim Health Day Care CenterSanta Ana/ Tustin Health Day Care CenterBuena Part Senior CenterPreceptor’s CredentialsMr. Giovanni Corzo, vice president home Care Services, Overseas SeniorServ’s direct care services. Chair of the OneCare Connect Member Advisory Committee (OCCMAC). He represents California MediConnect Plan member (Medicare-Medicaid).Important Public Health Issues Being Addressed in Practicum SiteChronic Health Conditions: More than 80% of elderlies have at least heart disease, stroke, diabetes, high blood pressure and cancer. Cognitive Health: The most mutual cognitive health issue facing the elderly is dementia, the loss of those cognitive functions. The most generic form of dementia is Alzheimer’s disease, though there is no cure for dementia, a treatment plan medications to manage this disease is helpful, like different activities, puzzle-based exercises. SeniorServ has fully fledged sections under physical therapy, occupational therapy and aids for above purpose. Mental Health: A common mental disorder among seniors is depression. Unfortunately, this mental disorder, often undiagnosed undertreat. But social and other activities-based exercises are very helpful to ease. Promoting lifestyle of healthy living such as betterment of living condition and social support from family, friends or supporting groups can help treat depression. SeniorServ has daily activities including † Lets color it† , Mà ºsica and health awareness sessions. Physical Injuries: The leading cause of injury among elderlies is increasing, due to age, bones cause to shrink and muscle to lose strength flexibility, senior are most vulnerable. These problems are handled at SeniorServ through education, increased physical activities and practical modification. Malnutrition: Malnutrition in older adults leads to health complications, such as a weakened immune system and muscle weakness. Registered Dietitian and nutrition staff SeniorServ are doing their job to work on healthy breakfast lunch at regular basis.Sensory Impairments: Sensory impairments, such as vision and hearing, are extremly common for elders. Regading eyes and ears, nursing center take care on daily basis.Bladder Control Constipation: Incontinence and constpation are common cmplications in senior adults. Center manages elders’ food according to their digestive condition. Nursing staff and caregivers are always ready to manage elders’ needs. My Contributions at SeniorServHelped Physical Therapy and Occupational Therapy staff during therapy sessions.Helped caregivers and nutritional staff during their serving and preparation time.Assisted Activity director during daily tasks and lead small groups.Be part of team who prepared health literature for awareness. I lead small group sessions on public health awareness topics as: Fast Food: Good or Bad Nutrition and Diet Engineered Food for Health Role of Genes in spreading diseases Alcoho, Tobacco and other legal Illegal Drugs Benefits of Spices, Herbs Minerals Relationship of Practicum Activities to Student’s Academic WorkMy specialty in public health is a reason that I chose SeniorServ for my practicum.Active Living Every Day (ALED) at SeniorServ uses facilitated group-based problem-solving methods to integrate physical activity into everyday living.Enhance Fitness Program is highly adaptable exercise program offering levels that are challenging enough for active older adults and levels that are safe enough for the unfit or near frail.Healthy Moves for Aging Well is a simple and safe in-door physical activity intervention developed and tested by Partners in Care to enhance the activity level of frail, high-risk sedentary seniors living at home. Usefullness, Impact ; Relevance of Selected Practicum on My Planned CareerDuring my stay at SeniorServ, I learned so many new things plus polished my existing skills.I am planning to work for wellness center or advising center that gives awareness in public health, regarding nutrition, healthy activities and social interactions.My Recommendations for the Future Direction of Practicum SiteI recommended them for health awareness discussion among seniors. I started that since in the beginning on weekly basis.I touched topics on nutrition, healthy living, daily fitness exercises.I talked to different senior groups on general health.I recommended to director that talk to individuals and find out their interest and link that help to improve their health.Recommended and be part of leading short talks about health and social issues.Practicum Students should have access to seniors’ personal/medical records. Due to my recommendations, I assist SeniorServ’s nutritional staff. All centers like SeniorServ don’t allow volunteer to physical help in PT OT areas without initial training. Center is ready to do arrangements for practicum/Inter/volunteers to have initial PT OT initial training.Evaluations of Overall Practicum Experience SuggestionsInvolve older adult and youth groups in planning appropriate intergenerational volunteer opportunities for seniors to remain engaged in the community.Integrate a wide range of updated older adult health, recreational, and fitness related activities, such as Pilates and spinning, into existing programsTo enhance the quality of academic learning about elder care issues and policy in various disciplines by integrating meaningful community service into courseworkPracticum DeliverablesFit or Fat (Exercise Program) CopyWeekly Discussion Session Progress Reports (Copy)Mentor/Practicum Agreement (Copy)Leisure ActivitiesDaily Visiting Schedule of Seniors to Nursing Room Brain GamesMonthy Log of Practicum Student at SeniorServ.(Copy)ReferencesHarrigan, B. (2018). Senior Internship. Retrieved March 23,2018 from http://www.natickps.org/cms/One.aspx?portalId=121475pageId=575756Weaver, R. (2017). Health Promotion and Wellness Management. Retrieved March 23, 2018 Fromhttps://academics.rowan.edu/shp/departments/hes/programs/undergraduate/healthPromotion/internshiphpwm.pdfRekdal, A. (2016). How interns shape the culture and tech of 20 Chicago companies. Retrieved March 23, 2018 fromhttps://www.builtinchicago.org/2016/07/20/internship-programs-chicago-tech-companiesNiering, G. (2016). Internship Reflection Papers. Retrieved March 23, 2018 fromhttps://www.conncoll.edu/media/website-media/centers/goodwin-niering/greenlivingdocs/Class-of-2016-Internship-Reflection-Papers-Booklet.pdfKumar, S., Preetha, GS. (2012). Health Promotion: An Effective Tool for Global Health. Retrieved February 21, 2018 from https://www.ncbi.nlm.nih.gov/pmc/articles/PMC3326808/ American Heart Association (AHA. (2015). Eating Fast Food. Retrieved February 21, 2018 from http://www.heart.org/HEARTORG/HealthyLiving/HealthyEating/DiningOut/Eating-Fast-Food_UCM_301473_Article.jsp#.Wo4G9q6nHIU Center for Disease Control and Prevention (CDC). (2017). A Public Health Action Plan to Prevent Heart Disease and Stroke. Retrieved February 21, 2018 from https://www.cdc.gov/dhdsp/action_plan/pdfs/action_plan_full.pdf National Network of Public Health Institutes (NNPHI). (2017). Three Public Health Training Needs Rise to the Top. Retrieved February 21, 2018 fromhttps://nnphi.org/three-core-competencies-rise-to-the-top-of-the-list-of-public-health-training-needs/ omplete and submit 15 – 25 page reflective paper (12-pt Times New Roman font; double spaced; title page; page numbers-bottom center; APA style, citations at least  7 references)**The format of the final paper may vary based upon the student’s location and activities; however, the following items must be discussed:a. Provide an overview of the practicum agency (organization’s mission, organization’s goals, location, collaboration with other local, national or international public health agencies, preceptor’s credentials)b. Describe current public health issue(s) being addressed during the course of student’s practicum experiencec. Describe contributions the student has made during their involvement in practicum experienced. Summarize the relation of the practicum activities to student’s academic work and/or concentration areae. Summarize the usefulness, impact and relevance the selected practicum on the student’s planned careerf. Provide recommendations for the future direction of practicum agency addressing public health issues on a local, national, and international levelg. Evaluation of overall practicum experience (assessment of overall experience, positive and negative aspects of experience, new skills/knowledge gained, suggestions to faculty for improving future practicum experiences)h. Submit a copy of your deliverables online (Your paper WILL NOT be graded and will receive a zero grade if deliverables are not attached with your  reflection paper). How to cite SeniorServ Practice, Papers

Sunday, December 8, 2019

Understanding Economy Efficiency Incidence -Myassignmenthelp.Com

Question: Discuss About The Understanding Economy Efficiency Incidence? Answer: Introduction: The activities of research and development provides the listed with the opportunity of availing tax incentives and simultaneously encourages the companies in indulging in the activities of research and development. According to the Australian taxation office listed companies that executes the activities of scientific research and development is entitled of receiving tax incentives[1]. For listed companies the activities of research and development has two core constituents. The first constituent is related with the obtaining the tax incentives relating to some kind of eligible entities that have annual turnover over more than $20 million whereas the second constituents is related with the non-refundable tax offsets for the companies that are eligible for obtaining tax incentives. A noteworthy factor concerning the research and development is that it enables the listed companies in obtaining the tax offset for that are conducting the eligible research and development by reducing the tax liabilities of the firm[2]. The tax offset usually ranges from 38.5% to 43.5% which is obtainable in respect of the cost occurred by the companies on the activities depending upon the annual turnover of the firm. Discussion: According to the Taxation Ruling of TR 92/2, a business under section 73A of the act is entitled to claim allowable deductions for the scientific research and development performed by the entity[3]. The Taxation Ruling of 92/2 lay down the description in respect of the forms of expenses that is occurred by the listed companies in performing the research and development scientific in nature would be regarded as an allowable deductions under section 73A (1) of the ITAA 1936. It is worth mentioning that the deductions for tax purpose would be only considered allowable for the listed companies under the subsection 73A (1) and the expenditure cannot be considered as allowable under any other section. For listed companies an allowable deductions can be claimed if the expenses is occurred on carrying out the scientific research and development and the payment is made to the approve research institute. In other words allowable deductions relating to tax can be considered allowable in subsection 73A (1) if the payments is made to the approved research institute that have the objective of undertaking the scientific research related to the categories of tax payer business[4]. For listed companies allowable deductions would be considered allowable given the expenses is occurred by the taxpayer for its business is possessing capital nature and is entirely occurred in conducting the research that is related to the taxpayers business. A noteworthy considered is stated under the Taxation ruling of TR 92/2 no form of permissible deductions would be considered under the subsection 73A (1) if it is made to the bodies that are not approved under the act. The enactment of the section 73A has enabled the taxpayer with the amenities of claiming the allowable tax deductions relating to the expenses occurred on the scientific research and development[5]. Simultaneously this could not have been possible or else been considered as an allowable deduction under section provision of section 51 of the ITAA 1936. The provision of the act evidently puts forward by stating that a listed company or business would not be able claim the allowable deductions given it has met the necessary criteria of section 73A. As stated under the Section 73A (1) of the taxation ruling of TR 92/2, there are namely two types of payment, which are considered as the permissible deductions for listed business. Income tax deductions can be claimed by listed organizations that are performing the business of generating the assessable income[6]. One important factor in this regard is that taxpayers generating the assessable income but not executing the business functions will be barred from claiming allowable deductions. The payments must be made to the institute that are approved by the Australian taxation office. According to the taxation ruling of TR 922 under subparagraph 73A (1) (a)(i) payments that is made by the listed companies with the objective of performing scientific research and development relating to the taxpayers own business would be regarded as the permissible deductions[7]. Payments that is made to the research institute having the purpose of taking the scientific research and development relating to the listed companies shall be treated as the permissible deductions under the subparagraph 73A (1) (a)(ii). The payments are generally in the form charges related to the trade relation of the listed companies that is approved institute or the payments made in relation to the exchange of specific advantage that is available to the listed companies. Paragraph 73A (1) (b) of the Taxation ruling 92/2 is associated to the expenses that is associated to the business. According to the Australian taxation office Paragraph 73A (1) takes into the account the scientific research that are of in-house nature and does not extends to the payments made in contractual form to the non-approved research institutes with the objective of conducting scientific research[8]. As stated under the statutory interpretation the common law of doctrines signifies the interpretation of the statute, which is not vibrant, and the individual taxpayer is necessarily required to consider the words surrounding the provision and ignoring the considerations relating to the provision of isolation. The judgement cited in the case of Federated Engine Drivers and Firemens Association of Australia v The Broken Hill Proprietary Co Ltd (1911) where the federal court have passed their verdict by stating that the appropriate considerations must be paid in ascertaining the re ason of the act. Taking into the account the explanatory memorandum subsection 73A (7) is applicable to the listed companies under circumstances where the sum that is paid to the institutions in carrying out the scientific research before those units are once approved as the research institute[9]. Therefore, an allowable deduction would be available to the listed companies if the activities are approved as the scientific research and development carried out for business purpose in generating the taxable income. At time of carrying out the business, transactions if the companies that are listed reports expenses that are associated with the scientific research and development in generating the taxable income relating to the business would be considered as the permissible deductions[10]. The forms of research and development expenses associated for the scientific purpose is classified under the taxation ruling of TR 921/2 with the objective of ascertaining the income tax effects on the assessable earnings of the firm. The classification of expenditure is listed below; Expenses that are reported by the listed firms in respect of the payment that is made to the ratified scientific institute conducting research. Expenses in the nature of capital reported by the listed firms that are incurred in carrying out the scientific research and development associated to the business. Expenses reported by the listed firms for purchase the plant and equipment that is exclusively put into the use in carrying out the scientific research and development. Capital expenses that is occurred in the purchasing the building or extensions of the building in carrying out the scientific research and development[11]. The taxation ruling of TR 92/2 significantly deals with the first items that are stated above. These relate the payment made for recognizing the scientific institutes and capital expenses occurred for different scientific reasons. Therefore, the assessable income of the listed organizations would be falling by the amount of expenses that are reported for different scientific purposes[12]. This business will claim an acceptable deductions based on the given expenses that occurred for getting invested in research and development activities that improves the overall functions of the firm. The taxpayers should consider two significant business conditions. On the first case in point, the taxpayers will be requiring the execution of business activities that generates assessable income. Secondly, the payment should be made with respect to scientific research and development that is considered for the business activities. Under these circumstances the listed firms in the section 73A (1) should be able to claim the benefit that is given in such a manner that the expenses are made within the scope of the act. The impacts of gaining tax incentive in relation with the expenses on scientific research are in huge number. This capital expenses involved by the business can be availed for debuting the expenses incurred within the plant and machineries related to land or building[13]. The effects highlighted in section 73A (1) under the taxation ruling of TR 92/2 are described as follows; Higher degree of emphasis on the research and development undertakings: With respect to the tax incentives regarding the offer, listed organizations are inspired for spending a bulk amount to the research and development process. This offering of tax incentive, the business firms are provided with opening for using this tax shield offered for taxation authority that lowers the instances of taxable earnings. Leveraging of tax position: The listed organizations those are functioning within the country have spent good amount for conducting the research and development that derives the assessable income which has leveraged the tax position for the management by making the use of the benefits laid down under section 73A (1) of the ITAA 1936. Unlike the other expenses, all the listed organizations are providing with the facilities for setting off the expenditure involved within the research and development processes[14]. All the listed companies can also lower the assessable income and consequently can maintain their position of tax. Increasing the operational efficiency: As organizations are encouraged for spending a good amount for research and development processed related to business, the tax incentives under the taxation ruling of TR 92/2 and under section 73Aof the ITAA 1936 has been applied by the organizations for improving their average performance on multiple terms. Because of these activities, the business performance is improved. Improvement in the overall performance of the listed companies: In consideration with the expenses incurred within the research and development process, the enlisted companies have gained the benefits of improved business functionalities. Subsequently, the entire financial performance of the listed companies has improved more than other organizations. The enlisted organizations mainly aim for undertaking the research and development expenses that strengthen the operational efficiency utilization power of the firm. With respect to the activities of research and development, the operational effectiveness of the considered firms has developed with respect to their financial strength. Compliance with the income tax provision: For obtaining the benefits of tax incentives in relation with the expenses involved within research and development for listed organizations this is required to maintain the provision of ITAA. As these listed firms started adhering to the requirements of tax provisions according to ITAA 1936, this provides the organizations tax incentives as benefits to their financial conditions[15]. Maintenance of appropriate books of accounts: For availing the tax incentive this is important to maintain the appropriate books of account. The listed companies also should be aware of this fact. This will help them to keep track on their expenses. For this adherence, the business will be able to claim necessary income tax benefits. Subsequently, the maintenance of appropriate books of accounts and appropriate tracking of expenses improved the firms to maintain their capabilities regarding the financial development among all the listed firms. Conclusion: This can be concluded that the provision of taxation ruling of 92/2 creates the positive impact on the listed companies. This motivational fact improved the financial basic, which was required for improving the research and development for the business prospects. Accordingly, the operational activities improved the efficiency of the listed companies that arranged their financial strength and ultimately that developed their performance within the firm. Reference List: Blackstone, William and Thomas McIntyre Cooley,Commentaries On The Laws Of England(Callaghan and Cockcroft, 2014) Cao, Liangyue, et al. "Understanding the economy-wide efficiency and incidence of major Australian taxes."Treasury WP1 (2015). Coleman, Cynthia and Kerrie Sadiq,Principles Of Taxation Law 2013 Cruz, Ana et al,Fundamentals Of Taxation 2014 Gilders, F. M et al,Understanding Taxation Law 2014 Hoffman, William H et al,South-Western Federal Taxation 2014(Cengage Learning, 2012) Kemmeren, Eric,Tax Treaty Case Law Around The Globe, 2014 Kenny, Paul,Australian Tax 2013(LexisNexis Butterworths, 2013) Krever, Richard E,Australian Taxation Law Cases 2013(Thomson Reuters, 2013) Lang, Michael,ECJ - Recent Developments In Direct Taxation 2014(Linde, 2015) Morgan, Annette, Colleen Mortimer and Dale Pinto,A Practical Introduction To Australian Taxation Law(CCH Australia, 2013) Sadiq, Kerrie et al,Principles Of Taxation Law 2014 Snape, John, and Jeremy De Souza.Environmental taxation law: policy, contexts and practice. Routledge, 2016. Woellner, R. H et al,Australian Taxation Law 2014 Woellner, R. H,Australian Taxation Law 2012(CCH Australia, 2013)