Wednesday, December 25, 2019

The Black And The White, The Rich And Poor, And Men And Women

The black and the white, the rich and the poor, and men and women were terms that are commonly used to illustrate disparity of people. Race, class, and gender were used for special purposes in the United States from the American Revolution through the Civil War. They were not only used to limit the rights of some groups of people, but also to extend the benefits of others. African Americans, Native Americans, and the Chinese were some of the groups of people that best portray the inequality during this period of time. The usage of race, class, and gender had brutal effects on these groups, and it drove them to take many actions to overcome the inequality. By using race, gender, and social class issues, certain groups, who focused on the†¦show more content†¦Thus, they had to do what God made them do, which was to lead the world and rule everybody. They had to fulfill their duties by expanding, possessing more land, and taking civilization to new territory. The Declaration of Independence seemed to be set up in order to secure life, liberty, and happiness of citizens, but that was not really what was believed. The Constitution was created by powerful white men to benefit themselves. All the power was in the rich white elites hands, while the other groups of people, such as the poor whites, African Americans, Native Americans and other immigrants, had almost absolutely no rights. The rich whites created the legislation and all policies. Many laws were passed to please and benefited the government and its parties. In addition, laws were passed one after another to deny the rights of those low class people. The poor whites, Native Americans, African Americans, and other immigrants were categorized as non-white, which made them unqualified to be a citizen. Moreover, those who were citizen could not vote if they did not own any property. Not being able to vote meant that they could not stand up and speak for their own. Thus, they were oppressed and exploite d by the powerful groups: governments and its elites. The issues of slavery led to racism in the United States. In order to treat slaves like property, slave owners had to be racist. People who worked in the office for the government were all rich

Tuesday, December 17, 2019

Professionalism Military History - 1272 Words

The means or in which a man gains his livelihood (1 â€Å"Webster’s dictionary†) should be one of the most important things in a man’s life. It is often overlooked on yourself but always noticed by others. The method of how a man should conduct himself in pursuit of a profession is professionalism. It is a roughly defined word which means it is often misused. First there are a set of guidelines about professionals which apply in all realms, Second professionalism has deep roots in military history as well as its hero’s, and lastly there are many ways professionalism is related to the recon community in particular. One of my friends is a public speaker and old business associate of mine laid out the guidelines to being a professional. (2†¦show more content†¦Some examples of this are. â€Å"Every action done in company ought to be with some sign of respect to those that are present.† Similar to the fifth principal of praising your peers. â€Å"Keep clean shaven, teeth clean, and nails short without showing great concern for them.† This rule is still followed by the military today. This man thought of things like this as a fourteen year old. He built his career in the military on being the most professional man around. Then when we won the war against Great Brittan because of his unmatched professionalism everyone wanted him to be in charge. Similar qualities and traits can be found in many of military history’s great icons because they are timeless guidelines that always satisfy the other party and put them at ease. Professionalism is important to the military and applies more so to the special forces of the military because of the higher standards they are held to. The Recon community has a tremendous reputation to uphold because of those who went before them. In the recon creed it specifically says â€Å"through professional pride, integrity, and teamwork I shall be the example for all marines t o emulate. If it were not for these high standards of professionalism in the recon community then there would be no reason why commanders wouldShow MoreRelatedAmerican Civil-Military Relations: Argumentative Essay1595 Words   |  7 PagesModule C160- American Civil-Military Relations Submitted by MAJ David Nicoll The purpose of the argumentative essay is to assess written communication skills. The challenge is to persuade the reader of the validity of the thesis presented and convince the reader of the argument. It is also to argue why it will assist students in their duties as a Field Grade officer over the next 10-years of their career and the importance for professional military education (PME). The moduleRead MoreImportance of Understanding Civil-Military Relations1610 Words   |  7 PagesThe Importance of Understanding Civil-Military Relations â€Å"Some folks are born made to wave the flag, Ooh, they’re red, white and blue†¦ And when the band plays hail to the chief, Ooh, they point the cannon at you, lord†¦ It aint me, it aint me, I aint no senators son, son†¦ It aint me, it aint me; I aint no fortunate one, no†¦ Some folks inherit star spangled eyes, Ooh, they send you down to war, lord†¦ And when you ask them, how much should we give? Ooh, they only answer more! More! More! Yoh†¦ Read MoreBattle : A History Of Combat And Culture1465 Words   |  6 PagesComparative Book review John Lynn, Battle: A History of Combat and Culture (Boulder, CO: Westview, 2003) Victor Davis Hanson, Carnage, and Culture: Landmark Battles in the Rise of Western Power (New York: Doubleday, 2001) Victor Davis Hanson is a former classics professor, an American military historian, a scholar of ancient warfare and a columnist. He graduated from Selma High School, he also received a BA from the University of California in 1975 and later got his Ph.D. in Classics from StanfordRead MoreThe Legacy Of Victor Davis Hanson1500 Words   |  6 Pages Victor Davis Hanson is a former classics professor, an American military historian, a scholar of ancient warfare and a columnist. He graduated from Selma High School, he also received a BA from the University of California in 1975 and later got his Ph.D. in Classics from Stanford University. His rich education background and experience, therefore, qualifies him for his work, especially his book: Carnage and Culture: Landmark Battles in the Rise of Western Power. In the book, Victor Hanson intendsRead MoreThe Responsibilities Of An American Citizen2045 Words   |  9 Pageswith what they can do for their country rather than what the country can do for them. I am Italy and In Italy after two centuries in 2001 compulsory military service disappeared. Instead, the Italian Senate approved the establishment of professional military service where people choose to enlist and are paid for their services, similar to the US military. As in Italy and in America I see similarity on this argument . Today the key responsibilities of an American citizen is paying taxes and voting, someRead MoreThe Transformation Of War Book2165 Words   |  9 Pagespredictive hypothesis about the changing character of war into what he called ?Nontrinitarian War. There were conflicts arise as intrastate wars and were not based on the simplified version of Clausewitz?s ?remarkable trinity? of government, people and military forces (Van Creveld, 1991, pg. 49). In his book, Van Creveld offers an account of warfare in the previous millennium and suggests what the future might hold. The drive was that major war was draining and the emergence of forms of war ?that are simultaneouslyRead MoreThe Marine Corps : The Battle Of Chapultepec951 Words   |  4 Pages The Marine Corps takes history very seriously. When asked, Marines can name battles most people have never heard of, such as the Battle of Chapultepec in Mexico in 1847. It is rumored that the Blood Stripe of a Marine Non-Commissioned Officer ’s (NCO’s) trouser is based off the bloody Battle of Chapultepec. Marine NCO’s since then had created a tradition called â€Å"Blood Striping.† Blood striping is the act of literally inflicting a blood stripe on a newly promoted NCO’s legs through means of punchingRead MoreEssay about Police Professionalism and Responsibility1363 Words   |  6 PagesLAW ENFORCEMENT PROFESSIONALISM AND RESPONSIBILITIES American Military University April Marshall CMRJ201 Criminal Justice Administration Final– Research Paper Professor Charles Russo Abstract The purposes of this paper are identity and explan in depth history of Law Enforcement professionalism and responsibilities. The analytical content and data collected for this paper was obtained from a literature review of peer reviewed scholarly articles within the American Military University’s onlineRead MoreThe United States Navy1326 Words   |  6 Pagesinternational aggression. They fought the good fight when necessary. Acted as a willing source of assistance to those in crisis or need around the globe. And moved humanity forward through everything from action to innovation† (Navy History, 2014). One might think of our military as a business culture but if they set down and really take a good look at it they will see that the Navy is made up of many different cultures within itself not just including personal cultures but business cultures as well. Read MoreMilitary Bearing1023 Words   |  5 Pagesâ€Å"Military Bearing† and how it affects the Army as a whole Bearing, put simply, is the appearance and demeanor of a person throughout the activities and circumstances that an individual is seen or observed. An individual is largely judged by others through the bearing that the individual exudes as he goes about his daily affairs, and thus it is very important that the person shows a bearing of competence and professionalism at all times. Militaries since the beginning of recorded history have set

Monday, December 9, 2019

Auditing Theory and Risk Assessment Practice Free Sample

Questions: 1. List and discuss several factors that would have contributed to an increased subjective risk assessment at the financial statement level. Also, identify which of these factors may be identified during the strategic business risk assessment. 2.Inherent risk factors that would have contributed to an increased inherent risk assessment at the account balance level. 3.Assessment of the issue of going concern as either low, medium or high. Answers: Introduction Examination of business financial operation through auditing has been a major concern in the line of business. For any business entity to identify its level of growth and development there must be a proper assessment conducted in the firm. Most of the operations in the economic sector highly depend on the nature of auditing, therefore, several principles have then been developed to assist in the elimination of risks and perils which may be accrued during auditing (Lpez and Peters 2012). These hypothesis have been designed by worlds financial reporting framework establishments such as GAAP and IFRS to direct auditing practices. Several policies have also been developed to assist auditors in making corrections on the risks which may face them during financial assessment. The way of examining and duty of review group guarantees the accomplishment of an organization inside the business or worldwide business sector. In the later past, hypotheses like going concern has been produced. Usage and routine of these stipulated issues stay in the hands of examiners and the leading group of administration of any given entity. The extent of this paper explores the use of these present issues in One.Tel Company in Australia. The organization has been in operation in media transmission industry since May 1995 in the wake of being propelled in Sydney. The paper further examines natural danger in the organization budgetary reports and the issue of going concern. 1. Understanding of Inherent Risk Inherent risk is one of the review dangers oversaw under risk evaluation. Review hazard includes three sorts of dangers. These dangers are inherent danger, control dangers and the detective hazard. Assessment risks is considered as the result of the three dangers as shown previously. It might be experienced amid evaluating execution which for this situation is One.Tel Telecommunication Company. Inherent risk is subsequently a segment of the review which comes as a consequence of material misquote inside the money related articulation. Incorrectness happens in an organization's assessment reports due to underutilization of important control measures (Chung et al. 2012). Inherent dangers emerge for the most part because of the mistake of oversights in the adjustments of the organization books of records. On account of One.Tel Company, intrinsic dangers may have emerged because of disappointments and poor utilization of the control measures. The event of disappointments because of inher ent might be as an aftereffect of oversight and fake practice during auditing. Inherent risk can be high or low within an organizations financial reports depending on the prevailing business environments. Some of the factors which may lead to high inherent risks are as discussed below. Factors Which Affect Inherent Risk at the Financial Report Level Legitimacy of Company Administrators The expansion in inherent risk in One.Tel Telecommunication Company might be as a consequence of the inadequacy of the leading group of the Directorate. The organization's administration is made of nine individuals having distinctive powers and benefits. The board is made up of five none-official individuals shaping up most of the board individuals. There are other four official individuals having a full order to everything inside the organization (Coetsee 2010). The rate at which the inherent risk is increasing in One.Tel media transmission organization is high as indicated by the case of study. The board of management is committed to a great deal of obligations which includes: approval of corporate and budgetary procedures, distinguishing and addressing issues of great concern confronting One.Tel as an organization, checking on and observing administration procedures and reporting instruments, regulating money related execution and arrangement of the senior administration group. Th e organization has developed as far as possible where the administration group of nine personalities can't meet every one of their commitments. The chiefs will probably conceal their poor notorieties, along these lines, neglecting to create important articulations amid evaluating prompting an expansion in the characteristic danger due to poor administration. Management Understanding, Alertness and Instabilities During Financial Assessment Period The wastefulness in the administration of the organization and absence of learning encourages wrong readiness of the budgetary report prompting an increment in the inherent risk. Once the examiner recognizes standard workforce turnover in basic administration areas, there is possibilities of arising inherent risk in light of the fact that honest identities are prone to leave their official positions as opposed to proliferate some extortion. This generally happens when the organization extends quickly as reflected on account of One.Tel Telecommunication Company (Herda and Lavelle 2012). Unusual Pressure on Organization Management There may be inducements for administration to misstate the financial report increasing the inherent risk. The incentives in can be either from the internal environment or the external environment (Kerler and Brandon 2010). The incentives may be cash flow problems, poor liquidity rationing, poor operating results due to management limitation and work overstretch and connection of management compensation pay schemes tied to share capital and earnings. This may lead to an increase in the inherent risk since management may be induced to misstate operating and financial statements to acquire some bonus. Nature of the Kind of Venture One.Tel is Operating Various issues have been acknowledged in the business or industry in which One.Tel Company operates. The company has a complex investment organization, which is an aid to increase inherent risk. The existence of related-party transactions such as the company shareholders would also increase inherent risk as the operations are not with the self-regulating party (Al Nawaiseh and Jaber 2015). The company has got capital share transactions which require a lot of financial know-how to audit since such operations are complicated. The company operates in larger geographical context and generates a lot of income through sales. In review of the given case, One.Tel Company gained huge sum of money in the previous trading period. The company received a total income of $687.2 million where $429.4 million revenue came from Australia, $144.7 million UK, $15.1million France, $ 36.6 Netherlands, Hong Kong $39.2 and $ 13.2 million from other trading regions. This indicates how Telecommunication compa nies have probably recompenses until they inaugurated a standing, and a trustworthy income source inherent risk will keep on rising. Telecommunication industry is facing a challenge which requires a company in the industry to apply controls mechanism to be stable and remain relevant in the industry. Since new economies and unstable economies result in high inherent risk than stable economies. Factors Affecting the Industry in which the Entity Operates Variations in commercial and competitive environments would be anticipated to have a significant influence on the inherent risk of an entity like one.tel in the telecommunication industry. Factors such as imbalance in the revenue and growth in some telecommunication service providers may lead to a rise in the inherent risk during financial statement preparations. Throughout risk assessment stage the company audit team goes through the risks identified like the inherent risk discussed above. The team or the auditor evaluates the factors of the risks through fair evaluation (Martin 2013). Evaluation of risks results into two types of risks which in this case is an inherent risk. The identified risk is a component of material misstatement of the financial statement motivated by several factors. Factors relating to fraud can be identified during strategy development process whereas those factor that increase inherent risk due to fraud identifiable via the AU section 316. Accounts likely to Require Adjustment When the books of accounts are being adjusted to fit to the demands of business in the recent trading period there is likeness of errors to occur. These errors may be due to omissions, oversight, imaginary conclusions by accountants or as a result of errors carried forward. In such situations the rate of inherent risk is considered to be high as a product of errors. Complexity of Fundamental Transactions If the deal during a trading period is complicated, it is likely that there will be an increase in inherent risk. In consideration of One.Tel Telecommunication Company, the books of accounts indicates complex types of transactions such as the shareholder's inequity, reserves and dividend. Challenging transactions are prone to errors as they are difficult to understand leading to high inherent risk at the accounting level. Conclusion Involved in Determining Account Balances The kind of judgment made by the auditor during the process of balancing of auditors is likely to influence inherent risk. In case the account report on a given transaction may be induced by some factors within the company (Reichelt and Wang 2010). These judgments can be affected by the type of operation and the management pressure. Susceptibility of Assets to Loss or Misappropriation The susceptibility of the companys assets to loss or misappropriations leads to increased inherent risk at the accounting level. During the transaction entries, it is evident that simple misappropriation of an asset result into accelerated inherent risk. For instance taking misplacement of an asset to liability may lead to an increase in the inherent risk (Herd and Lavelle 2014). The Occurrence of Unusual and Complex Transactions, Particularly at or near Year-End The manifestation of substantial trades during the trading period has a possible increase the inherent risk (Skinner and Srinivasan 2012). When an unfamiliar transaction occurs precisely towards the end of a trading period, there are high chances of errors in the books of accounts. Such different operations may be a challenge to the auditor and accountants and may result in high inherent risk. Transactions not Subject to Usual Processing The degree of an upturn in the inherent risk is high at the bookkeeping level when we make dealings which require unfamiliar processing. In the event of such case the auditor of a business entity like One.Tel Telecommunication Company may make mistakes leading to an increase in inherent risk as a result of limited knowledge of such transactions. 3. The ongoing concern builds on the auditors' assessment whether low, medium or high in correlation to inherent risk and control risk (Francis 2011). The detection risk during the evaluation is maintained at the lowest level to keep the audit risk at the recommended rate. Minimum detection risk can be accomplished through scope test enhancement. Due to the argument, it is evident that the going concern can be either high, medium or low based on the three type of risk. The issue of going concern in relation to One.Tel Companys case can be considered to be high. Inherent in the companys financial statement is deemed to be high since the company operates in a highly controlled industry. In this situation, the companys going concern is considered to be high (Chang, Dasgupta and Hilar 2009). Other factors such as the detective risk and control risk are seen to be high according to the nature of the business entity. In application of the knowledge acquired it is clearly evident that the g oing concern can be high, low or medium. Conclusion It is clear from the above discussion that the rate of going concern depends more on the kind of risks in the financial statement. In the event of low audit risk, the nature of going concern remains low whereas when the types of a risk is medium or high, the going concern is either low or high. Even though the assumption may be correct, it is hard to regulate the following circumstances that may lead to the continuous application of a going concern (Knechel et al. 2012). The nature of a going concern in accompany depends on the application of the stipulated financial framework. The above discussed issues should therefore be given proper assessment as per the financial stipulated framework of GAAP and IFRS. References Al Nawaiseh, M.A.L. and Jaber, J., 2015. Auditing subsequent events from the perspective of auditors: study from Jordan. International Journal of Financial Research, 6(3), p.p78. Chang, X., Dasgupta, S. and Hilary, G., 2009. The effect of auditor quality on financing decisions. The Accounting Review, 84(4), pp.1085-1117. Chung, J.O., Cullinan, C.P., Frank, M., Long, J.H., Mueller-Phillips, J. and O'Reilly, D.M., 2012. The auditor's approach to subsequent events: Insights from the academic literature. Auditing: A Journal of Practice Theory, 32(sp1), pp.167-207. Coetsee, D., 2010. The role of accounting theory in the development of accounting principles. Meditari Accountancy Research, 18(1), pp.1-16. Francis, J.R., 2011. A framework for understanding and researching audit quality. Auditing: A journal of practice theory, 30(2), pp.125-152. Herda, D.N. and Lavelle, J.J., 2012. Auditor commitment to privately held clients and its effect on value-added audit service. Auditing: A journal of practice theory, 32(1), pp.113-137. Herda, D.N. and Lavelle, J.J., 2014. Auditing Subsequent Events: Perspectives from the Field. Current Issues in Auditing, 8(2), pp.A10-A24. Humphrey, C. and Miller, P., 2012. Rethinking impact and redefining responsibility: The parameters and coordinates of accounting and public management reforms. Accounting, Auditing Accountability Journal, 25(2), pp.295-327. Iwu, C.G. and Xesha, D., 2011. Used Bookstore as a Vehicle for Improved Learning and Development: The Case of a South Africans Tertiary Institution. Janvrin, D.J. and Jeffrey, C.G., 2007. An investigation of auditor perceptions about subsequent events and factors that influence this audit task. Accounting Horizons, 21(3), pp.295-312. Knechel, W.R., Krishnan, G.V., Pevzner, M., Shefchik, L.B. and Velury, U.K., 2012. Audit quality: Insights from the academic literature. Auditing: A Journal of Practice Theory, 32(sp1), pp.385-421. Lpez, D.M. and Peters, G.F., 2012. The effect of workload compression on audit quality. Auditing: A Journal of Practice Theory, 31(4), pp.139-165. Martin, R.D., 2013. Audit quality indicators: Audit practice meets audit research. Current issues in auditing, 7(2), pp.A17-A23. Reichelt, K.J. and Wang, D., 2010. National and office specific measures of auditor industry expertise and effects on audit quality. Journal of Accounting Research, 48(3), pp.647-686. Skinner, D. J. and Srinivasan, S. 2012. Audit quality and auditor reputation: Evidence from Japan. The Accounting Review, 87(5), 1737-1765. Thompson, T.R., 1960. Problems of Auditing Computing Data: Internal Audit Practice and External Audit Theory Section 1: Internal Audit. The Computer Journal, 3(1), pp.10-11. Unegbu, A.O., 2014. Theories of Accounting: Evolution Developments, Income-Determination and Diversities in Use. arXiv preprint arXiv:1411.4633.

Sunday, December 1, 2019

The Importance of Music Nowadays Research Paper Example

The Importance of Music Nowadays Paper Music has accompanied people from time immemorial. In ancient times, music was part of religious ritual; in the Middles Ages, the first polyphonic compositions were written to praise God, and from the Renaissance, the world has seen an enormous development of different music forms. Today, you can hear music everywhere, at a concert, at home and even in a supermarket. It is difficult to imagine what the world would be like if there were no music. In this essay, I will examine this subject from the point of view of the professional musician and the music teacher, and to make the picture more complete, I will give my views. What, then, is music or how is this concept understood? If you ask a graduate of a conservatoire, or consult an encyclopaedia, you will know that music is the art of combining sounds into a unified whole, usually for an aesthetic purpose. This definition means that any piece of music has to be written by someone. For most of us, however, music is something we take for granted. We will write a custom essay sample on The Importance of Music Nowadays specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Importance of Music Nowadays specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Importance of Music Nowadays specifically for you FOR ONLY $16.38 $13.9/page Hire Writer You can buy a CD for a tiny fraction of your salary, or using your computer, at the flick of a switch, you can get the latest hits for free. Therefore, it is no wonder that the status of music has diminished substantially in the last fifty years. Professional musicians – who, as usual in such cases, should earn fame and fortune – are fighting a losing battle with ever cheaper sound systems. For most of them, it is not easy to get an opportunity to play live, let alone to find a place in a classical orchestra. Only few are lucky enough to make a career and big money; the rest end up as music teachers or have to retrain for jobs which will make them employable. As far as music teachers are concerned, whether retrained or otherwise, they cannot understand why so little emphasis is placed on aesthetic values in education today. They feel very disappointed as they see music giving way to mathematics and foreign languages. They claim that in the long run music can develop children’s creativity and imagination. Another benefit of musical skills, according to teachers, is making new friends. Music, they add, is a universal language which bridges the gaps in human relationships. It is often said that people from opposing factions are on common ground when they play or talk about music. Having presented the views of professional musicians and music teachers, I want to offer my thoughts on the subject. I have attended a music school, and I have to say that those were very important years in the formation of my character, temperament and stamina. On many occasions, being dejected and dispirited, I tried to seek and then I found refuge in my music. Also, through music, I have made a lot of friends and been to many places in the world. Last but not least, playing music is a good exercise for your brain and body and is more enjoyable than listening to it. The status of music would be raised if we made a concerted effort to give it due attention: music lessons as important as mathematics and languages, more financial support to professional musicians, less publicity surrounding the release of a new hit and more programmes about classical music.