1.1 Introduction
According to Viavisolutions (2021), a passive optical network (PON) is a fiber-optic network utilizing a point-to-multipoint topology and optical splitters to deliver data from a single transmission point to multiple user endpoints. Passive, in this context, refers to the unpowered condition of the fiber and splitting/combining components. In contrast to an active optical network, electrical power is only required at the send and receive points, making a PON inherently efficient from an operation cost standpoint. Passive optical networks are used to simultaneously transmit signals in both the upstream and downstream directions to and from the user endpoints (Viavisolutions, 2021).
As a prelude to other parts of this study, this chapter will discuss the background upon which this study was initiated, the statement of problems that led to this study, the Aim and Objectives of the study. Others are Significance of the study, Scope of work, Limitations of the Study and Definition of technical terms.
1.2 Background of Study
In the last 30 years, there has been a fast-growth of multimedia streaming services such as Video-On-Demand (VOD), online gaming and high-definition television over the Internet that has been requiring new broadband access networks. In order to deal with that situation, traditional copper-based access networks, which are extremely widely used in many countries, have quickly been replaced by optical fiber-based access networks. After three decades of dynamic research, Passive Optical Network (PON) has been considered as the most promising broadband access solution for its wide bandwidth, low-cost deployment and maintenance. The main objective of this work is to provide an overview of the state of the art of Passive Optical Networks as well as their basic concepts.
The Federal Inland Revenue service (FIRS) is one of the federal ministries charged with the responsibility of accessing, collecting, and accounting for the various taxes to the federal government since 1943.
Tax revenue has been reliable from time, from where government rely for decision making, and aids for development and administrative planning, hence there is need for optimum human resource of the organization or ministry; for it’s considered to be their most valuable asset if properly harnessed and are well motivated to perform their assigned tasks so as to enhance the organizations goals and objectives.
Computer Passive Optical Network (PON) Technology has become one of the vital tools in providing evidence in cases such as computer misuse and fraud. Computers and other devices are being used increasingly to commit, enable or support unwanted activity perpetrated against individuals, organizations or assets.
Although it is most often associated with the investigation of a wide variety of computer crime, Passive Optical Network (PON) Technology may also be used in civil proceedings. The discipline involves similar techniques and principles to data recovery and a lot of information is retained on the computer than most people realize. It’s also more difficult to completely remove information than it is generally thought. For these reasons (and many more), Passive Optical Network (PON) Technology can often find evidence or even completely recover lost or deleted information, even if the information was intentionally deleted.
This system consist of two tier application – server and client whereby the activity monitoring server can be installed in any computer in the entire local area network and the client which is the remote spy software is installed on all the computers on the network to be monitored.
1.3 Statement of Problem
The existing system used by FIRS has been a challenge to them. Amongst the problems affecting the FIRS from maintaining a steady reliable accounting figures and estimates are:- With the current system, staffs easily erase or add data in order to cover up their fraud since there is no back up of the activity log. Frauds like computer fraud: - loss or damage to money, securities resulting directly from the use of any computer to fraudulently cause a transfer of money or other property from inside the premises to a person at a place outside the premise.
Their method of operation is not so efficient for both units in the department (Operations and Reconciliation units).Both units cannot work at the same time, and this is because the staffs in one of the unit (reconciliation unit) has to wait for the staffs in the other unit (operation unit) to get their work to some extent before they can process their own work, and while they are processing their own work, the staffs in the operation unit has to pause their work a little and with this manual of operation in the department, rooms for corporate fraud is being created.
These are the more reasons, why the researcher embarked on this research.
1.4 Aim and Objectives of Study
The aim of the study is to design a Passive Optical Network (PON) Technology for Network Activity Monitoring in Federal Inland Revenue Services. In achieving this aim, the following specific objectives were laid out as follows to:
- Monitor the daily activities of every user in a network in real time.
- Detect active users.
- Provide accurate evidence on corporate fraud when investigation is being carried out in an organization.
- Has a good memory management for efficient carrying out of activities.
1.5 Significance of Study
The significance and benefits of this work include:
- Increased employers loyalty: What ultimately creates the employers loyalty is meeting and exceeding their expectation.
- Maintaining system integrity.
- Staying current on work status so as to know how well the organization is going.
- Ensure proper handling of investigation in computing: This is the reason why we need a careful, methodical process for gathering digital data in the first place; and this is why we need Passive Optical Network (PON) Technology.
- Increased employer’s retention: The employees are an investment.
- Generally, it takes nine to twelve months or longer before an employee is a productive asset to a company. If an employee leaves after a year or two, the company has lost most of its investment.
- Information empowered decision making: Most managers, executives and employers make decisions based upon all relevant information. There are some actions that can have a profound effect on corporate decision making; those actions are more easily justifiable when you have easily accessed the users system.
1.6 Scope of the Study
The study focuses on the design of Passive Optical Network (PON) Technology. Although a Passive Optical Network (PON) Technology involves many things and activities that can be run within it, yet due to lack of time and space, we were not able to use this software in other operating systems apart from windows operating system (that is from windows XP to windows operating system of higher versions). Furthermore this work did also not involve internet connectivity as well as detection of virus in a network.
1.7 Limitations of the Study
During the course of this study, many things militated against its completion, some of which are;
- Lack of finance: Refusal of the Federal Inland Revenue Services Port Harcourt, to give detailed answers and in some cases no answer at all to some questions.
- This project is limited to all the data associated with the information gotten from the Federal Inland Revenue Service commission, and due to time factor, not all the commissions were reached for sources of data and information.
1.8 Definition of Terms
- NAMS (Passive Optical Network (PON) Technology): This is the system that is used monitor the daily activity of every user on a network
- Corporate fraud: This is the fraud committed by insiders in a large, publicly traded (or private) corporation, and/or by senior executives.
- Real time: Occurring immediately, this is used for such task as navigation, in which the computer must react to a steady flow of new information without interruption.
- LAN (local area network): This is computer network that spans a relatively small area. Most LANs are confined to a single building or group of buildings.
- Suid: A file attributes which allows a program to run as a specific user no matter who executes it.
- Corporate decision making: This is connected with a corporation, this involves the image of a company or organization where all its members involve taking critical decision making (finance/planning/strategy)
- Internal Auditor: An employee of a company charged with providing independent and objective evaluations of the company’s financial and operational business activities, including its corporate governance.
- Internal auditors also provide evaluations of operational efficiencies and will usually report to the highest level of management on how to improve the overall structure and practices of the company
- External Auditor: An external auditor is an audit professional who performs an audit in accordance with specific laws or rules on financial statements of a company, government entity, other legal entity or organization, and who is independent of the entity being audited.
