Towards a framework to ensure alignment among information security professionals, ICT security auditors and regulatory officials in implementing information security in South Africa

Information security in the form of IT governance is part of corporate governance. Corporate governance requires that structures and processes are in place with appropriate checks and balances to enable directors to discharge their responsibilities. Accordingly, information security must be treated in the same way as all the other components of corporate governance. This includes making information security a core part of executive and board responsibilities. Critically, corporate governance requires proper checks and balances to be established in an organisation; consequently, these must be in place for all information security implementations. In order to achieve this, it is important to have the involvement of three key role players, namely information security professionals, ICT security auditors and regulatory officials (from now on these will be referred to collectively as the ‘role players’). These three role players must ensure that any information security controls implemented are properly checked and evaluated against the organisation’s strategic objectives and regulatory requirements. While maintaining their individual independence, the three role players must work together to achieve their individual goals with a view to, as a collective, contributing positively to the overall information security of an organisation. Working together requires that each role player must clearly understand its individual role, as well the role of the other players at different points in an information security programme. In a nutshell, the role players must be aligned such that their involvement will deliver maximum value to the organisation. This alignment must be based on a common framework which is understood and accepted by all three role players. This study proposes a South African Information Security Alignment (SAISA) framework to ensure the alignment of the role players in the implementation and evaluation of information security controls. The structure of the SAISA framework is based on that of the COBIT 4.1 (Control Objectives for Information and Related Technology). Hence, the SAISA framework comprises four domains, namely, Plan and Organise Information Security (PO-IS), Acquire and Implement Information Security (AI-IS), Deliver and Support Information Security (DS-IS) and Monitor and Evaluate Information Security (ME-IS). The SAISA framework brings together the three role players with a view to assisting them to understand their respective roles, as well as those of the other role players, as they implement and evaluate information security controls. The framework is intended to improve cooperation among the role players by ensuring that they view each other as partners in this process. Through the life cycle structure it adopts, the SAISA framework provides an effective and efficient tool for rolling out an information security programme in an organisationComputer ScienceM. Sc. (Computer Science

The development and implementation of methods and procedures of issuing drivers licences in the Madibeng Municipality

This study investigated the development and implementation of methods and procedures as generic administrative function, with specific reference to issuing drivers licences in the Driving Licence Testing Centre of the Madibeng Municipality. The contribution of the study to the discipline, Public Administration, is found in the basic framework for the development of standard operating procedures. Furthermore, a set of standard operating procedures to issue drivers licences was developed. In essence, the systems theory inspired the design of the basic framework for the development of standard operating procedures, while the phases of the ADDIE instructional design model simplified the drafting of the standardised procedures to issue drivers licences. Although the empirical data collection commenced with a quantitative research methodology, a qualitative dimension was required to fully understand the problem why the Driving Licence Testing Centre at the Madibeng Municipality lacks contemporary and relevant standard operating procedures to issue drivers licences. A mixed methods research design was eventually adopted to explore the phenomenon because a second research method was needed to strengthen the primary research method. Data was initially collected through a questionnaire, and follow-up personal interviews were conducted to clarify issues that were not responded to or unclear from the self-administered questionnaires. This conforms to pragmatism - the research philosophy adopted for this study because predetermined research questions dictated the path towards realising the research objectives. Since this study utilised a mixture of qualitative and quantitative research designs, the research methodology was shaped by various strategies, techniques and data collection instruments, such as literature reviews, document analyses to draft the standardised procedures, case study (Driving Licence Testing Centre of the Madibeng Municipality), a structured questionnaire and semi-structured personal interviews. In this study, the administrative generic function of determining and revision of methods and procedures was referred to as ‘methods and procedures’. Within the context of Public Administration, the study revealed that methods and procedures specify the sequence, processes and techniques necessary to execute certain actions and operations during service delivery. Moreover, it states how tasks must be exercised within the public sector, as well as indicate who must take action. Consequently, methods and procedures are built into all public service activities, regardless whether these are administrative, functional or auxiliary activities. It was concluded that methods and procedures form an indispensable part of any public institution’s activities. However, the study focused on methods and procedures to issue drivers licences at the Driving Licence Testing Centre of the Madibeng Municipality. The study realised its overall aim when recommendations were made to the Driving Licence Testing Centre of the Madibeng Municipality of how to develop and implement standard operating procedures to issue drivers licences. In essence, it was recommended that the basic framework for the development of standard operating procedures be applied when updating and/or developing methods and procedures. Moreover, it was recommended that the set of newly developed standard operating procedures be adopted and implemented. It was also suggested, amongst other proposals, that the management and the staff at the Centre engage from the initial stages in the procedure development process, that clear steps and instructions of how to reach organisational short-term objectives, be specified, and caution be taken by the Madibeng Municipality against the implementation of an overly multifaceted internal control system at its Driving Licence Testing Centre.Department of Public Administration and ManagementD.Admin. (Public Administration

CPA letter, 1992

https://egrove.olemiss.edu/aicpa_news/1136/thumbnail.jp

Fraud in the banking industry: a case study of Kenya

Fraud has become a worldwide problem that is not set to abate in the near future. It is eroding the profitability of organisations with devastating effects on firm solvency. This research aims to contribute to the knowledge and understanding of fraud in Kenya’s financial institutions and focuses on the Kenyan banking industry, which includes forty three commercial banks of local, national, regional and international standing. The research conducted uses a theoretical framework based on the Fraud Triangle to analyse the incidence of fraud and the motivations of fraudsters. The research uses a sample of audit, fraud, security and other managers involved in fraud fighting from thirty banks across the industry to conduct a mixed qualitative and quantitative study based on a survey of sixty respondents and seventeen semi-structured interviews. The research found that fraud is considered to be a major problem within the Kenyan banking industry, although the relative size of frauds conducted was relatively small and unsophisticated. Fraud detection and prevention methods used in the industry were standard and no different from global standards. The fraud triangle worked effectively to predict the patterns of fraud described by respondents. However from this study it is argued that the Fraud Triangle is not as effective in explaining the collusive and predatory nature of the Kenyan bank fraudster

Accountants\u27 index. Twenty-seventh supplement, January-December 1978, volume 1: A-L

https://egrove.olemiss.edu/aicpa_accind/1031/thumbnail.jp

A polychotomous accountability index for integrated reporting by South African listed companies

Abstracts in English, Southern Sotho and SwahiliThe broad aim of this explanatory sequential mixed-methods study was to extend the extant literature by developing a weighted polychotomous accountability index (PAI) that, in turn, was used to measure and evaluate the extent and quality of integrated annual reports (IARs) prepared by the Johannesburg Stock Exchange (JSE) listed companies for the period 2013 to 2016. The study was motivated by a paucity of research on whether corporate accountability, through corporate reporting, has improved (extent and quality) under integrated reporting () through improved integrated reporting quality (IRQ) scores. The study was conducted in two phases. The first phase was for developing the PAI through the Delphi Inquiry method. In the same phase, through qualitative and quantitative content analysis, the PAI was used to measure and evaluate the extent and quality of IARs for the JSE Top 100 companies over the four-year period (2013–2016). The second phase, in the form of semi-structured interviews, aimed at investigating the factors that contributed to the change in IRQ scores over that period. Eight respondents (preparers of IARs), representing five companies, were interviewed. Through the Delphi Inquiry method, the PAI was developed (major contribution of the study), which has eight categories, 44 constructs, a total possible score of 152 and a total weight of 100%. Furthermore, the PAI has a six-point ordinal scoring system from 0 to 5. For the IRQ scores, mean annual IRQ scores were computed as 52.45% for 2013, 58.48% for 2014, 64.72% for 2015 and 68.29% for 2016. As for the JSE sectors, the highest IRQ scores were 66.45%, 71.05%, 75% and 81.25% for 2013, 2014, 2015 and 2016 respectively. From an industry perspective, the results showed highest IRQ scores of 66.45%, 72.37%, 70.72% and 62.42% for 2013, 2014, 2015 and 2016 respectively. The steady increase in the mean IRQ scores for 2013, 2014, 2015 and 2016 shows that there is significant improvement in the extent and quality of IARs produced by the JSE listed companies. This improvement in the IRQs is due to different reasons, which include: preparers taking seriously, teamwork, benchmarking, training, experience, addressing stakeholder needs and understanding the principles before implementing . Moreover, some companies fail to produce quality IARs due to a number of factors that include: an inadequate understanding of by some preparers of IARs; some entities not seeing value in preparing quality IARs hence they present poor quality IARs; partial buy-in, especially by the executive management; a paucity of skills and resources; outsourcing that was identified as bringing with it poor quality work and some entities preferring to chase prestigious awards at the expense of the company’s actual philosophy, hampering the quality of IARs in the process. Different conclusions were reached. It was noted that some concepts and principles should be more synchronised so that they are not in conflict with each other. Rules should be introduced so that may be a blend of principles and rules as this could minimise preparer judgement. The International Integrated Reporting Council (IIRC) must align its terminology with that of other guideline bodies, such as rating agencies, to give more meaning to . The IIRC needs to improve in order to suit companies in the service industry. Integrated reporting has to be more compatible with the digital world and not necessarily paper based. More research must be done about what users need to see in IARs to enhance the relevance of the IAR to different stakeholders. Furthermore, the IIRC must proactively educate decision-makers for an improved buy-in of . Pertaining to transformation, de facto and de jure transformation remain merely theoretical without substantial changes on the ground. Government and the JSE should consider the nature of current disincentives since these seem not to sufficiently challenge the current status quo. Finally, more training on capitals and business models should be conducted in order to improve the quality of reporting since these two constructs are perceived to be complex and hence difficult to implement, especially through quantification.Maikaelelo a a anameng a thutopatlisiso eno e e tlhalosang ya mekgwa e e tswakantsweng ya tatelano e ne e le go atolosa dikwalo tse di gona ka go dira tshupane ya maikarabelo ya polychotomous (PAI) e morago e neng ya dirisediwa go lekanyetsa le go sekaseka bogolo le boleng jwa dipegelo tsa ngwaga le ngwaga tse di golaganeng (diIAR) tse di rulaganngwang ke ditlamo tse di kwadisitsweng kwa Johannesburg Stock Exchange (JSE) mo pakeng ya 2013 go fitlha 2016. Thutopatlisiso e rotloeditswe ke tlhaelo ya dipatlisiso tse di malebana le gore a maikarabelo a ditlamo, ka dipegelo tsa ditlamo, a tokafetse (bogolo le boleng) ka fa tlase ga dipegelo tse di golaganeng () ka maduo a a tokafatseng a boleng jwa dipegelo tse di golaganeng (IRQ). Thutopatlisiso e dirilwe ka magato a le mabedi. Legato la ntlha e ne e le la go dira PAI ka mokgwa wa Delphi Inquiry. Mo legatong leo, ka tshekatsheko ya diteng go dirisiwa mokgwa o o lebelelang dipalopalo le o o lebelelang mabaka, go dirisitswe PAI go lekanyetsa le go sekaseka bogolo le boleng wa diIAR tsa ditlamo tse di kwa Godimo tse 100 tsa JSE mo pakeng ya dingwaga tse nne (2013–2016). Legato la bobedi, le le neng le le mo sebopegong sa dipotsolotso tse di batlileng di rulagana, le ne le ikaeletse go batlisisa dintlha tse di tshwaetseng mo diphetogong tsa maduo a IRQ mo pakeng eo. Go botsoloditswe batsibogi ba le robedi (barulaganyi ba diIAR), ba ba emetseng ditlamo di le tlhano. Ka mokgwa wa Delphi Inquiry, go tlhamilwe PAI (tshwaelo e kgolo ya thutopatlisiso), e e nang le dikarolo tse robedi, ka megopolo e le 44, maduo otlhe a a kgonagalang a 152 le boima jotlhe jwa 100%. Mo godimo ga moo, PAI e na le thulaganyo ya maduo ya dintlha tse thataro go tswa go 0 go ya go 5. Malebana le maduo a IRQ, palogare ya maduo a ngwaga le ngwaga a IRQ, e tlhakanyeditswe go nna 52.45% ka 2013, 58.48% ka 2014, 64.72% ka 2015 le 68.29% ka 2016. Malebana le maphata a JSE gona, maduo a a kwa godimodimo a IRQ e ne e le 66.45%, 71.05%, 75% le 81.25% ka 2013, 2014, 2015 le 2016 ka tatelano eo. Go ya ka indaseteri, dipoelo di bontshitse maduo a a kwa godimodimo a IRQ a 66.45%, 72.37%, 70.72% le 62.42% ka 2013, 2014, 2015 le 2016 ka tatelano eo. Koketsego ka iketlo ya palogare ya maduo a IRQ a 2013, 2014, 2015 le 2016 e bontsha gore go na le tokafalo e e bonalang mo bogolong le boleng jwa diIAR tse di tlhagisiwang ke ditlamo tse di kwadisitsweng mo JSE. Tokafalo eno ya diIRQ ke ka ntlha ya mabaka a a farologaneng, a a akaretsang: barulaganyi ba tsotelela thata, tirisanommogo ya setlhopha, go itshwantsha le ba bangwe, katiso, maitemogelo, go samagana le ditlhokego tsa baamegi le go tlhaloganya dintlhatheo pele ga go diragatsa . Mo godimo ga moo, ditlamo dingwe di palelwa ke go tlhagisa diIAR tsa boleng ka ntlha ya dintlha di le mmalwa tse di akaretsang: go tlhaloganya go go sa lekanang ga ke barulaganyi bangwe ba diIAR; ditheo dingwe di sa bone boleng jwa go baakanya diIAR tsa boleng mme seo se dira gore di tlhagise diIAR tsa boleng jo bo kwa tlase; tshegetso e e sa lekanang, bogolo segolo ya botsamaisikhuduthamaga; tlhaelo ya bokgoni le ditlamelo; theko ya ditirelo kwa ntle, e leng se se supilweng se tla ka boleng jo bo kwa tlase jwa tiro le ditheo dingwe di tlhopha go lelekisa dikgele tsa mabono mme di ikgatholosa filosofi ya nnete ya ya setlamo, mme ka go rialo di ama boleng jwa diIAR. Go fitlheletswe diphitlhelelo tse di farologaneng. Go lemogilwe gore megopolo mengwe le dintlhatheo tsa di tshwanetse go rulaganngwa ka tsamaisano gore di se ke tsa ganetsana. Go tshwanetse ga itsisewe melanwana gore e nne motswako wa dintlhatheo le melawana gonne seno se ka fokotsa go atlhola ga barulaganyi. Lekgotla la Boditšhabatšha la Dipegelo tse di Golaganeng (IIRC) le tshwanetse go lepalepanya mareo a lona le a ditheo tse dingwe tse di kaelang, go tshwana le ditheo tse di lekanyetsang, gore e nne le bokao jo bo oketsegileng. Lekgotla la IIRC le tshwanetse go tokafatsa gore e siamele ditlamo tse di mo indasetering ya ditirelo. Dipegelo tse di golaganeng di tshwanetse go tsamaelana le lefatshe la dijitale mme e seng fela gore e nne tse di mo dipampiring. Go tshwanetse ga dirwa dipatlisiso tse dingwe malebana le gore badirisi ba tlhoka go bona eng mo diIAR go tokafatsa bomaleba jwa IAR mo baameging ba ba farologaneng. Go feta foo, lekgotla la IIRC le tshwanetse go ruta batsayaditshwetso gore go nne le tshegetso e e tokafetseng ya . Malebana le diphetogo, diphetogo tse di gona le tsa tshwanelo e sala go nna tiori fela mme go se na diphetogo tse di bonalang. Puso le JSE ba tshwanetse go lebelela dintlha tsa ga jaana tse di kgobang marapo ka ntlha ya fa go sa bonale fa di gwetlha seemo sa ga jaana mo go lekaneng. Kwa bokhutlong, go tshwanetse ga dirwa katiso e nngwe ya letlotlo le dikao tsa kgwebo go tokafatsa boleng jwa go dira dipegelo ka ntlha ya fa megopolo eno e mebedi e lebega e le marara mme ka jalo go se bonolo go e diragatsa, bogolo segolo ka dipalo.Ndivho khulwane ya ṱhalutshedzo iyi ya ngona yo ṱanganelanaho ya thevhekano ho vha u engedza maṅwalwa a zwino nga u bveledza indekisi ya vhuḓifhinduleli yo khethekanywaho (PAI) ine ya dovha ya, shumiswa u kala na u ela vhuphara na ndeme ya mivhigo ya ṅwaha nga ṅwaha yo ṱanganelanaho (dzi IAR) yo lugiswaho nga vha khamphani dzo ṅwaliswaho kha Johannesburg Stock Exchange (JSE) lwa tshifhinga tsha vhukati ha 2013 u swika 2016. Ngudo dzo ṱuṱuwedzwa nga u shaea ha ṱhoḓisiso dza nga ha uri vhuḓifhinduleli, u mona na u vhiga ha tshiofisi ho no khwiṋisea na (vhuphara na ndeme) nga fhasi ha u vhiga ho ṱanganelanaho () nga kha zwikoro zwa ndeme ya u vhiga ho ṱanganelanaho (IRQ). Ngudo dzo itwa fhethu huvhili nga maga mavhili. Ḽiga ḽa u thoma ḽo vha ḽi ḽa u bveledza PAI nga kha ngona dza Ṱhoḓisiso dza Delphi. Kha ḽiga ḽeneḽo, nga kha musaukanyo wa vhungomu wo sedzaho ndeme na tshivhalo, PAI yo shumiswa u kala na u ela vhuphara na ndeme ya dzi IAR kha khamphani dza 100 dza nṱha dza JSE kha tshifhinga tsha miṅwaha miṋa (2013–2016). Ḽiga ḽa vhuvhili nga tshivhumbeo tsha inthaviwu dzo dzudzanywaho zwiṱuku dzi sengulusaho zwivhumbi zwi dzhenelelaho kha tshanduko ya zwikoro zwa IRQ lwa tshifhinga. Vhafhinduli vha malo (vhadzudzanyi vha dzi IAR), vho imelaho khamphani ṱhanu vho vhudziswa. Nga kha Ngona ya Ṱhoḓisiso dza Delphi, ho bveledzwa PAI (zwidzheneleli zwihulwane kha ngudo), dzi re na khethekanyo dza malo, miṱalukanyo ya 44, ṱhanganyelo dza zwikoro zwine zwa nga vha hone zwa 152 na ṱhanganyelo ya tshileme ya 100%. Zwiṅwe hafhu, PAI dzi na sisiṱeme ya zwikoro ya odinaḽa zwa phoindi dza rathi u bva kha 0 u swika kha 5. U itela zwikoro zwa IRO, zwikoro zwa vhukati zwa ṅwaha nga ṅwaha zwo rekanywa zwa vha 52.45% nga 2013, 58.48% nga 2014, 64.72% nga 2015 na 68.29% for 2016. Kha sekithara dza JSE, zwikoro zwa nṱhesa zwa IRQ zwo vha zwi 66.45%, 71.05%, 75% na 81.25% nga 2013, 2014, 2015 na 2016 nga u tevhekana. U ya nga kuvhonele kwa nḓowetshumo, mvelelo dzo sumbedza zwikoro zwa nṱhesa zwa IRQ zwa 66.45%, 72.37%, 70.72% na 62.42% nga 2013, 2014, 2015 na 2016 nga u tevhekana. U gonya zwiṱuku kha zwikoro zwa vhukati zwa IRQ zwa 2013, 2014, 2015 na 2016 zwi sumbedza uri hu na u khwiṋisea hu hulwane kha vhuphara na ndeme ya dzi IAR dzo bveledzwaho vha khamphani dzi re kha JSE. U khwiṋisea uhu ha dzi IRQ ndi nga ṅwambo wa zwiitisi, zwine zwa katela vhadzudzanyi vha dzhielaho nṱha, u shuma sa thimu, u vhambedza, vhugudisi, tshenzhelo, u livhana na ṱhoḓea dza vhadzheneleli na u pfesesa milayo phanḓa ha musi i tshi shumiswa . Nṱhani ha izwo, dziṅwe khamphani dzi a kundelwa u bveledzwa dzi IAR nga ṅwambo zwa zwiitisi zwo vhalaho , zwi katelaho u sa pfesea lwo lingaho ha nga vhaṅwe vhadzudzanyi vha dzi IAR, zwiṅwe zwiimiswa zwi sa vhoni ndeme ya u ita dzi IAR dza ndeme zwa sia vha tshi bvledza dzi IAR dza ndeme i sa takadzi, u zwi ṱanganedza hu si nga mbilu dzoṱhe nga maanḓa vha vhalanguli vhahulwane; u shaea ha zwikili na zwiko; u ṱunḓa tshumelo nnḓa zwine zwo topolwa sa zwi ḓisaho mushumo wa ndeme i sa takadzi na zwiṅwe zwiimiswa zwi tshi funa u gidimisana na pfufho dza maimo hu sa dzhielwi nṱha fiḽosofi ya vhukuma ya dza khamphani, zwine zwa thivhela ndeme ya dzi IAR kha kuitele kwa zwithu. Ho swikelelwa khunyeledzo dzo fhambanaho. Ho vhonala uri miṅwe miṱalukanyo ya na milayo i tea u dzudzanywa u itela uri i sa vhe na khuḓano. Milayo i tea u ḓivhadzwa u itela uri dzi vha ṱhanganyelo ya milayo na maitele saizwi zwi tshi nga fhungudza khaṱhulo dza vhadzudzanyi. Khoro ya Dzitshakatshaka yo Ṱanganelanaho ya u Vhiga (IIRC) i tea u dzudzanya mathemo ayo na ayo a zwiimiswa nyendedzi, zwi nga ho sa mazhendedzi a u fhima, u ṋea ṱhalutshedzo ya khwiṋe kha . Vha IIRC vha tea u khwiṋisa u itela uri dzi elane na nḓowetshumo dza tshumelo. U vhiga ho ṱanganelanaho hu tea u elana vhukuma na ḽifhasi ḽa didzhithala nahone hu sa ḓisendeke nga bammbiri. Hu tea u itwa ṱhoḓisiso nga ha zwine vhashumisi vha vhona kha dzi IAR u khwaṱhisedza u tea ha IAR dza vhashumisani vho fhambanaho. Dziṅwe hafhu, IIRC i tea u funza vhadzhii vha tsheo lwo khwaṱhaho u itela u khwiṋisa u ḓidzhenisa kha . Zwi tshi elana na tshanduko, tshanduko ya de facto na ya de jure i sokou dzula i ya thyori hu si na tshanduko dzi vhonalaho ngeno fhasi. Muvhuso na JSE vha tea dzhiela nṱha lushaka lwa sa vha hone ha zwiṱuṱuwedzi saizwi izwi zwi tshi tou nga zwi ṋekedza khaedu lwo linganaho tshiimo tsha zwithu tsha zwino. Tsha u fhedzisela, vhugudisi kha zwiedza zwa pfuma na bindu vhu tea u itwa u itela u khwiṋisa ndeme ya u vhiga saizwi izwo zwifhaṱo zwivhili zwi tshi vhonala sa zwi konḓaho nahone zwi konḓaho u shumisa, nga maanḓa nga kha u vhekanya ndemeFinancial AccountingD. Phil. (Accounting Sciences

Exploring the value of computer forensics in the investigation of procurement fraud

The research problem for this study was that forensic investigators in the Forensic Services (FS) of the City of Tshwane (CoT) are unable to successfully deal with procurement fraud as a result of the lack of knowledge, skills and resources required to conduct computer forensics during the investigation of procurement fraud. This research was conducted to ascertain the value of computer forensics in the investigation of procurement fraud. Further, the study sought to determine how to improve the CoT forensic investigators’ knowledge and competence regarding the application of computer forensics in the investigation of procurement fraud. The purpose of this study was to explore the procedures that should be followed by CoT forensic investigators when conducting computer forensics during the investigation of procurement fraud. The research also aimed to discover new information, not previously known to the researcher, related to computer forensics during the investigation of procurement fraud by exploring national and international literature. In addition, the study explored existing practices so as to use this information to improve the current CoT procedure, within the confines of the legislative requirements. The overall purpose of this study is to provide practical recommendations for best practices, based on the results of the data analysis, which address the problem and enhance the investigative skills of CoT forensic investigators. The study established that it is imperative and compulsory to apply computer forensics in any procurement fraud investigation in order to efficiently track down cyber criminals and solve complicated and complex computer crimes. It was also established that forensic investigators within the FS in the CoT lack the necessary computer skills to optimally investigate procurement fraud. It is therefore recommended that CoT forensic investigators acquire the necessary skills and essential training in computer forensics in order to improve their knowledge and competence regarding the application and understanding of the value of computer forensics in the investigation of procurement fraud.School of Criminal JusticeM.Tech. (Forensic Investigation

Accountants\u27 index. Twenty-sixth supplement, January-December 1977, volume 1: A-L

https://egrove.olemiss.edu/aicpa_accind/1029/thumbnail.jp

Accounting Historians Journal, 1997, Vol. 24, no. 2 [whole issue]

December issu