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Biography of Toyotomi Hideyoshi, Unifier of Japan

Biography of Toyotomi Hideyoshi, Unifier of Japan Toyotomi Hideyoshi (1539–September 18, 1598) was the leader of Japan who reunified the country after 120 years of political fragmentation. During his rule, known as the Momoyama or Peach Mountain age, the country was united as a more-or-less peaceful federation of 200 independent daimyo (great lords), with himself as an imperial regent. Fast Facts: Toyotomi Hideyoshi Known For: Ruler of Japan, reunified the countryBorn: 1536 in Nakamura, Owari Province, JapanParents: Farmer and part-time soldier Yaemon and his wifeDied: September 18, 1598 at Fushimi castle, KyotoEducation: Trained as a military aide to Matsushita Yukitsana (1551–1558), then with Oda Nobunaga (1558–1582)Published Works: The Tensho-ki, a biography he commissionedSpouse(s): Chacha (principal concubine and mother of his children)Children: Tsurumatsu (1580–1591), Toyotomi Hideyori (1593–1615) Early Life Toyotomi Hideyoshi was born in 1536, in Nakamura, Owari Province, Japan.  He was the second child of Yaemon, a peasant farmer and part-time soldier for the Oda clan, who died in 1543  when the boy was 7 years old and his sister was about 10. Hideyoshi’s mother soon remarried. Her new husband also served Oda Nobuhide, the daimyo of the Owari region, and she had another son and daughter. Hideyoshi was small for his age and skinny. His parents sent him to a temple to get an education, but the boy ran away seeking adventure. In 1551, he joined the service of Matsushita Yukitsuna, a retainer of the powerful Imagawa family in Totomi province. This was unusual because both Hideyoshi’s father and his stepfather had served the Oda clan. Joining Oda Hideyoshi returned home in 1558 and offered his service to Oda Nobunaga, son of the daimyo. At the time, the Imagawa clans army of 40,000 was invading Owari, Hideyoshi’s home province. Hideyoshi took a huge gamble- the Oda army numbered only about 2,000.  In 1560, the Imagawa and Oda armies met in battle at Okehazama.  Oda Nobunaga’s tiny force ambushed the Imagawa troops in a driving rainstorm and scored an incredible victory, driving the invaders away. Legend says that 24-year-old Hideyoshi served in this battle as Nobunaga’s sandal-bearer. However, Hideyoshi does not appear in Nobunaga’s surviving writings until the early 1570s. Promotion Six years later, Hideyoshi led a raid that captured Inabayama Castle for the Oda clan. Oda Nobunaga rewarded him by making him a general. In 1570, Nobunaga attacked his brother-in-law’s castle, Odani. Hideyoshi led the first three detachments of one thousand samurai each against the well-fortified castle. Nobunaga’s army used the devastating new technology of firearms, rather than horse-mounted swordsmen. Muskets are not much use against castle walls, however, so Hideyoshi’s section of the Oda army settled in for a siege. By 1573, Nobunagas troops had defeated all of its enemies in the area. For his part, Hideyoshi received the daimyo-ship of three regions within Omi Province. By 1580, Oda Nobunaga had consolidated power in over 31 of Japans 66 provinces. Upheaval In 1582, Nobunagas general Akechi Mitsuhide turned his army against his lord, attacking and overrunning Nobunagas castle. Nobunagas diplomatic machinations had caused the hostage-murder of Mitsuhides mother.  Mitsuhide forced Oda Nobunaga and his eldest son to commit seppuku. Hideyoshi captured one of Mitsuhides messengers and learned of Nobunagas death the next day. He and other Oda generals, including Tokugawa Ieyasu, raced to avenge their lords death. Hideyoshi caught up with Mitsuhide first, defeating and killing him at the Battle of Yamazaki just 13 days after Nobunagas death. A succession fight erupted in the Oda clan. Hideyoshi supported Nobunagas grandson Oda Hidenobu. Tokugawa Ieyasu preferred the oldest remaining son Oda Nobukatsu. Hideyoshi prevailed, installing Hidenobu as the new Oda daimyo. Throughout 1584, Hideyoshi and Tokugawa Ieyasu engaged in intermittent skirmishes, none decisive. At the Battle of Nagakute, Hideyoshis troops were crushed, but Ieyasu lost three of his top generals. After eight months of this costly fighting, Ieyasu sued for peace. Hideyoshi now controlled 37 provinces. In conciliation, Hideyoshi distributed lands to his defeated foes in the Tokugawa and Shibata clans. He also granted lands to Samboshi and Nobutaka. This was a clear signal that he was taking power in his own name. Hideyoshi Reunifies Japan In 1583, Hideyoshi began construction on Osaka Castle, a symbol of his power and intent to rule all of Japan. Like Nobunaga, he refused the title of Shogun. Some courtiers doubted a farmer’s son could legally claim that title. Hideyoshi circumvented the potentially embarrassing debate by taking the title of kampaku, or regent, instead.  Hideyoshi then ordered the dilapidated Imperial Palace restored, and offered gifts of money to the cash-strapped imperial family. Hideyoshi also decided to bring the southern island of Kyushu under his authority. This island was home to the primary trading ports through which goods from China, Korea, Portugal, and other nations made their way into Japan. Many of the daimyo of Kyushu had converted to Christianity under the influence of Portuguese traders and Jesuit missionaries. Some had been converted by force, and Buddhist temples and Shinto shrines were destroyed. In November 1586, Hideyoshi sent a huge invasion force to Kyushu, totaling some 250,000 troops. A number of local daimyo rallied to his side as well, so it did not take long for the massive army to crush all resistance. As usual, Hideyoshi confiscated all of the land and then returned smaller portions to his defeated foes and rewarded his allies with much larger fiefdoms. He also ordered the expulsion of all Christian missionaries on Kyushu. The final reunification campaign took place in 1590. Hideyoshi sent another huge army, probably more than 200,000 men, to conquer the mighty Hojo clan, which ruled the area around Edo (now Tokyo).  Ieyasu and Oda Nobukatsu led the army, joined by a naval force to bottle up the Hojo resistance from the sea. The defiant daimyo Hojo Ujimasa withdrew to Odawara Castle and settled in to wait out Hideyoshi. After six months, Hideyoshi sent in Ujimasas brother to ask for the Hojo daimyos surrender. He refused, and Hideyoshi launched a three-day, all-out attack on the castle. Ujimasa finally sent his son to surrender the castle. Hideyoshi ordered Ujimasa to commit seppuku. He confiscated the domains  and sent Ujimasas son and brother into exile. The great Hojo clan was obliterated. Hideyoshis Reign In 1588, Hideyoshi forbade all Japanese citizens besides samurai from owning weapons. This Sword Hunt angered farmers and warrior-monks, who traditionally had kept weapons and participated in wars and rebellions. Hideyoshi wanted to clarify the boundaries between the various social classes in Japan  and to prevent uprisings by the monks and peasants. Three years later, Hideyoshi issued another order forbidding anyone from hiring ronin, the wandering samurai with no masters. Towns also were barred from allowing farmers to become traders or craftsmen. The Japanese social order was to be set in stone. If you were born a farmer, you died a farmer. If you were a samurai born into the service of a particular daimyo, there you stayed. Hideyoshi himself rose from the peasant class to become kampaku. Nonetheless, this hypocritical order helped to usher in a centuries-long era of peace and stability. In order to keep the daimyo in check, Hideyoshi ordered them to send their wives and children to the capital city as hostages. The daimyo themselves would spend alternating years in their fiefs and in the capital. This system, called sankin kotai or alternate attendance, was codified in 1635 and continued until 1862. Finally, Hideyoshi also ordered a nationwide population census  and a survey of all the lands. It measured not only the exact sizes of the different domains  but also the relative fertility and expected crop yield. All of this information was key for setting taxation rates. Succession Problems Hideyoshis only children were two boys, from his principal concubine Chacha (also known as Yodo-dono or Yodo-gimi), the daughter of Oda Nobunagas sister. In 1591, Hideyoshis only son, a toddler named Tsurumatsu, suddenly died, followed soon by Hideyoshis half-brother Hidenaga. The kampaku adopted Hidenagas son Hidetsugu as his heir. In 1592, Hideyoshi became the taiko or retired regent, while Hidetsugu took the title of kampaku. This retirement was in name only, however- Hideyoshi maintained his hold on power. The following year, however, Hideyoshis concubine Chacha gave birth to a new son. This baby, Hideyori, represented a serious threat to Hidetsugu. Hideyoshi had a substantial force of bodyguards posted to protect the child from any attack by his uncle. Hidetsugu developed a bad reputation across the country as a cruel and blood-thirsty man. He was known to drive out into the countryside with his musket and shoot down farmers in their fields just for practice. He also played executioner, relishing the job of chopping up convicted criminals with his sword. Hideyoshi could not tolerate this dangerous and unstable man, who posed an obvious threat to the baby Hideyori. In 1595, he accused Hidetsugu of plotting to overthrow him and ordered him to commit seppuku. Hidetsugus head was displayed on the city walls after his death. Shockingly, Hideyoshi also ordered Hidetsugus wives, concubines, and children all to be brutally executed except for a one-month-old daughter. This excessive cruelty was not an isolated incident in Hideyoshis later years. He also ordered his friend and tutor, the tea-ceremony master Rikyu, to commit seppuku at the age of 69 in 1591. In 1596, he ordered the crucifixion of six shipwrecked Spanish Franciscan missionaries, three Japanese Jesuits, and 17 Japanese Christians at Nagasaki. Invasions of Korea Throughout the late 1580s and early 1590s, Hideyoshi sent a number of emissaries to King Seonjo of Korea, demanding safe passage through the country for the Japanese army. Hideyoshi informed the Joseon king that he intended to conquer Ming China and India. The Korean ruler made no reply to these messages. In February 1592, 140,000 Japanese army troops arrived in an armada of some 2,000 boats and ships. It attacked Busan, in southeastern Korea.  In weeks, the Japanese advanced to the capital city of Seoul. King Seonjo and his court fled north, leaving the capital to be burned and looted. By July, the Japanese held Pyeongyang as well. The battle-hardened samurai troops cut through the Korean defenders like a sword through butter, to China’s concern. The land war went Hideyoshis way, but Korean naval superiority made life difficult for the Japanese. The Korean fleet had better weaponry and more experienced sailors. It also had a secret weapon- the iron-clad turtle ships, which were nearly invulnerable to Japans underpowered naval cannon. Cut off from their food and ammunition supplies, the Japanese army got bogged down in the mountains of northern Korea. Korean Admiral Yi Sun Shin scored a devastating victory over Hideyoshis navy at the Battle of Hansan-do on August 13, 1592. Hideyoshi ordered his remaining ships to cease engagements with the Korean navy.  In January 1593, the Wanli Emperor of China sent 45,000 troops to reinforce the beleaguered Koreans. Together, the Koreans and Chinese pushed Hideyoshis army out of Pyeongyang. The Japanese were pinned down and with their navy unable to deliver supplies, they began to starve.  In mid-May1593, Hideyoshi relented and ordered his troops home to Japan. He did not give up his dream of a mainland empire, however. In August 1597, Hideyoshi sent a second invasion force against Korea. This time, however, the Koreans and their Chinese allies were better prepared. They stopped the Japanese army short of Seoul and forced them back toward Busan in a slow, grinding drive. Meanwhile, Admiral Yi set out to crush Japans rebuilt naval forces once more. Death Hideyoshis grand imperial scheme came to an end on September 18, 1598, when the taiko died. On his deathbed, Hideyoshi repented sending his army into this Korean quagmire. He said, Dont let my soldiers become spirits in a foreign land. Hideyoshis biggest concern as he lay dying, however, was the fate of his heir. Hideyori was only 5 years old and unable to assume his fathers powers, so Hideyoshi set up the Council of Five Elders to rule as his regents until he came of age. This council included Tokugawa Ieyasu, Hideyoshi’s one-time rival. The old taiko extracted vows of loyalty to his little son from a number of other senior daimyo and sent precious gifts of gold, silk robes, and swords to all the important political players. He also made personal appeals to the Council members to protect and serve Hideyori faithfully. Hideyoshis Legacy The Council of Five Elders kept the taikos death a secret for several months while they withdrew the Japanese army from Korea. With that piece of business complete, though, the council broke down into two opposing camps. On one side was Tokugawa Ieyasu. On the other were the remaining four elders. Ieyasu wanted to take power for himself. The others supported little Hideyori. In 1600, the two forces came to blows in the Battle of Sekigahara. Ieyasu prevailed  and declared himself shogun. Hideyori was confined to Osaka Castle. In 1614, the 21-year-old Hideyori began to gather soldiers, preparing to challenge Tokugawa Ieyasu. Ieyasu launched the Siege of Osaka in November, forcing him to disarm and sign a peace pact. The next spring, Hideyori tried again to gather troops. The Tokugawa army launched an all-out attack on Osaka Castle, reducing sections to rubble with their cannon and setting the castle on fire. Hideyori and his mother committed seppuku. His 8-year-old son was captured by the Tokugawa forces and beheaded. That was the end of the Toyotomi clan. The Tokugawa shoguns would rule Japan until the Meiji Restoration of 1868. Although his lineage did not survive, Hideyoshis influence on Japanese culture and politics was enormous. He solidified the class structure, unified the nation under central control, and popularized cultural practices such as the tea ceremony. Hideyoshi finished the unification begun by his lord, Oda Nobunaga, setting the stage for the peace and stability of the Tokugawa Era. Sources Berry, Mary Elizabeth. Hideyoshi. Cambridge: The Harvard University Press, 1982.  Hideyoshi, Toyotomi. 101 Letters of Hideyoshi: The Private Correspondence of Toyotomi Hideyoshi. Sophia University, 1975.Turnbull, Stephen. Toyotomi Hideyoshi: Leadership, Strategy, Conflict. Osprey Publishing, 2011.

Taxation Assignment Example | Topics and Well Written Essays - 1500 words - 2

Taxation - Assignment Example It was the first ever increase as the highest rate of income tax in the history of UK for over three decades. In 2010,the Chancellor Alastair Darling announced the 50% tax rate. With effect from April 2010 onwards, taxable income above  £150,000 in UK will be subject to a new top rate of income tax of 50%.The 50% additional rate of income tax was announced by the erstwhile labour government in 2010 was mainly intended to rescue the UK’s economy after the 2008 financial crisis. As per HMRC data,  £10 bn was raised during the three years when the top 50% rate was in force. The present UK government has reduced the top rate to 45% with the effect from April 2013 onwards. Evidence from UK and around the globe demonstrates that punitive tax levels either 50% or 45% will result in poor revenue collection as compared to modest rates. Young & Saltiel (2013) study found that behavioural reaction to the higher tax rates is more robust, and this is likely to hurt UKs tax receipts. The 50% additional rate of income tax in UK had a bad impact on UKs economy as its architects themselves confessed that the scheme was introduced without economic objectives. Young & Saltiel (2013) found that the policy is heading for failure as it resulted in the flat growth for a decade and ended in  £350bn of lost revenue. This essay will analyse whether the UK government restore the 50% additional rate of income tax?† or not . As per Ed Balls of Labour Party, that his party will reintroduce 50% additional rate of income tax for those whose annual income is above  £150,000 if it is voted to power in the coming election. According to him, as per recent statistics, those who are earning more than  £150,000 paid  £ 10bn more by way of taxes in the last three years starting from April 2010 when the rate was 50% for them. Again, it was reduced to 45% in 2013 by the present Coalition government. As per Ed Balls, when the

A Christmas Carol by Chales Dickens Essay Example | Topics and Well Written Essays - 250 words

A Christmas Carol by Chales Dickens - Essay Example The problems included poverty, overwork and insanitary housing which were faced by the middle class, affecting their bodily and spiritual health. In A Christmas Carol, the family was however happy and contented with one another, looking happier in the partying mood. Scrooge on his part kept a close eye on the last of the children, Tiny Tim (Charles 2012). The rise of masses in this period benefited the actual masses as a result of working together and uniting in fighting their problems. Their moral and religious union was maintained. For instance, in the story A Christmas Carol, Cratchit’s family is portrayed as one buried in poverty. They were poorly dressed in scanty clothes and leaking shoes. Like in the Cratchit’s family, Mr. Scrooge, the Founder of the Feast, is predicted as a character liked by the others. They tend to celebrate him, and continue feasting on this Christmas day despite their problems. However, Mr. Scrooge is portrayed as the Ogre of the family, who se name threatens everyone in the party. Leisure and sport were other phenomena that characterized this period. The two represented cultural products of a changed and hierarchical society. Leisure was appreciated as an activity which allowed people to enjoy their lifestyles, giving them the freedom from the politics of the time. For instance, the situation of poverty and sufferings did not deter Cratchit family from loving each other and embracing the happy moments, such as that of Christmas. In conclusion, it can be seen that problems and suffering should not be a limit to people’s joy and merry-making. The Cratchit family is such a family beating all odds to make a happy moment for all. They have forgotten all their sufferings and engaged in leisure and feasting. The citizens as represented by the Cratchit family were full of love, affection and social warmth for each other. The values formed the basis for demand for greater human selflessness. Their

Hofstede's Cultural Dimensions Research Paper Example | Topics and Well Written Essays - 1750 words

Hofstede's Cultural Dimensions - Research Paper Example The above practice would help in enhancing the applicability of the human resources practices to help in meeting the needs of the personnel employed in different multinational organizations. The cultural dimensions as generated by the cultural scientist, Geert Hofstede are generated based on the cultural dimensions model which is elucidated as follows. The parameter of individualism or collectivism as generated by Hofstede evaluates the culture of a region based on individualistic and collectivist attributes. People dwelling in regions governed by collectivist approaches operate in a close cultural setting that reflects mutual care and understanding for each other. The collectivist countries also reflect honor for the existing cultural and social norms. On the other hand the regions governed or based on individualistic cultures reflect individuals that tend to take decisions in an independent fashion by not taking into consideration the needs and views of other members in a social group. Thus, decisions though taken by individuals based on social norms are loosely knit to each other thereby affecting the existing social fabric (Piepenburg, 2011). Uncertainty Avoidance tends to be the second dimension of culture as identified by Hofstede. This dimension tends to evaluate the level to which the individuals or groups relating to a specific region avoid the emergence of unforeseen events and unidentified situations. In that a certain level of risk or feelings of being threatened by the upcoming changes requires the individuals to operate based on specific code of conduct that would help in demarcating and governing their actions to achieve stated objectives. Thus, countries reflecting high uncertainty avoidance fail to considerably explore to identify new dimensions or areas of growth and opportunity (The Hofstede Centre , n.d. ). The Power Distance (PD) is identified as the third dimension in the cultural

Purpose and Use of Different Accounting Records

Purpose and Use of Different Accounting Records Accounting record is defined as the all of the documentations involved in the preparation of financial statements and records which are relevant to financial review and audits which include recording of assets and liabilities, ledgers, journals, and any other supporting documents like invoices. Ledger: Maintaining ledger is a must in all accounting system. Ledger is used for preparing trial balance which checks the arithmetical accuracy of the accounting books. Ledger is the store-house of all kind of information which is used for preparing final accounts and financial statements. Prime entry books: The other one is prime entry books which are also known as books of original entry are books where transactions are first recorded. The main books of prime entry consists of sales day book, purchase day book, sales return day book, purchase return day book, general journal and cash book (Ducha, et.al, 2008). Accounting plays important and useful role by developing the information for providing answers to many questions faced by the users of accounting information. It provides information how good or bad the financial condition of the business is, which activities or products have been profitable. Accounting is important for a business entity for the following reasons: Accounting record, set on the base of even practices, will assist a business to compare results of one period with another period. Insulating records, backed up by proper and genuine vouchers are good evidence in a court of law. Increased volume of business results in large number of transactions and no businessman can remember everything. Accounting records avoid the necessity of remembering various transactions. Fundamental concepts of accounting Accruals concept of accounting: Other than the cash flow statement, the accounts have been set on an accruals basis. The accruals basis of accounting involves the non-cash of transactions to be mirrored in the financial statements for the period in which those effects are experienced and not in the period in which cash is actually received or paid (Open University Course Team, 2006). Going concern: The accounts have been prepared on a going concern basis which means that the accounts have been prepared on a going concern basis. It further clears that the accounts have been prepared on the assumption that the authority will continue to operate for the foreseeable future. The Avenue account and Balance Sheet assume no intention to significantly curtail the city Councils operations (Open University Course Team, 2006). Consistency concept: There are a number of different ways in which some concepts can be applied. Each business must choose the approach that gives the most reliable picture of the business, not just for this period, but over time also. According to the consistency convention, when a method has been adopted for the accounting treatments of an item, the same method will be adopted for all subsequent occurrences of similar items. However, it does not mean that the firm has to follow the method until the firm closes down. (Open University Course Team,2006). Prudence Concepts: The account should be prudent when preparing financial statements. In other words, if something is in doubt, plan for the worst and, if a transaction has not yet been completed ignore ant possible benefits that may arise from it (Open University Course Team, 2006). Business entity concept: It is one of the main accounting principles of accounting this concept says that Business should be treated separately from the property owner or investor In simple words we can say owner of the business should be treated separately from the business whatever profits come in to the business should be taken in company account. Under the business entity concept, the activities of a business are recorded separately from the activities of its owners, creditors, or other businesses (Ducha, et.al, 2008). Different factors of accounting system: Computerised accounting system: Keeping accurate accounting records is a vital part of managing an organisation. Apart from helping to keep it afloat financially and legally, it is also a requirement of funding bodies. Smaller groups can usually manage with simple book-keeping procedures but bigger groups juggling with larger sums of money and more complex financial transactions may find their workload eased by using a computerised accounting system. The good news is that there are easy to use and reasonably priced computerised accounting packages on the market that are either aimed at, or can be adapted to, voluntary sector organisations (Ducha, et.al, 2008). Manual Accounting Systems: Accounting systems are manual or comprised. Understanding a manual accounting system is useful in identifying relationships between accounting data and reports. Also, most computerised systems use principles from manual systems. In other words, Manual accounting and bookkeeping systems are the traditional form of maintaining a businesses accounts and records. They involve keeping various ledgers and files which typically include a cash book, sales and purchase day books and petty cash sheets. Although the use of basic manual bookkeeping systems requires little knowledge or skill in accounting, they are still the preferred method of accounting for those who have used them in the past (Drew, et.al, 2000). Considering factors when using computerised and manual accounting system: The capacity to generate sales /increase invoices; the necessity to compute/include VAT in accounting; cost how much can a firm truthfully afford on software, updates and support, the capability to process payroll, and stock control are the considering factors of computerised accounting system. Task 2 Meaning of business risk: Business risk is associated with the uncertainty of a companys future cash flows, which are affected by the operations of the company and the environment in which it operates. It is the variation in cash flow from one period to another that causes greater uncertainty and leads to the need for greater compensation for investors. For example, companies that have a long history of stable cash flow require less compensation for business risk than companies whose cash flows vary from one quarter to the next, such as technology companies (Fabozzi, et.al, 2007). Components of business risks: Operational risks: The risk of loss resulting from insufficient internal processes, people and systems, or from external events which includes legal risk. In other words, the risk of loss resulting from failure to comply with laws as well as prudent ethical standards and contractual obligations which includes the exposure to litigation from all aspects of an Institutions activities. The definition does not focus strategic or reputational risks. In other words, operational risks are concerned to enhance operational risk assessment efforts by encouraging the industry to develop methodologies and collect data related to managing operational risk. Strategic and reputational risk is not included in this definition for the purpose of a minimum regulatory operational risk capital charge which focuses on the causes of operational risk and the Committee believes that this is appropriate for both risk management and, ultimately, measurement (Fabozzi, et.al, 200). Compliance Risks: Compliance risk can be defined as the current and potential risk to earnings or money arising from violations of, or non-conformance with, laws, rules, approved practices, internal policies, and methods, or moral standards which arises in situations where the laws or rules prevailing certain bank products or activities of the Banks clients may be unclear or unverified. This risk exposes the institution to fines, civil money punishments, payment of damages, and the voiding of contracts (Fabozzi, et.al, 200). Liquidity risks: Liquidity risk can be explained as the current and approaching risk to earnings or capital arising from a banks incapability to meet its obligations when they come due without incurring unacceptable losses. Liquidity risk includes the inability to manage unplanned decreases or changes in funding sources. Liquidity risk also arises from the failure to recognize or address changes in market conditions that affect the ability to liquidate assets quickly and with minimal loss in value (Neu, and Malz, 2007). Meaning of risk management: The true connotation of managing the risks is combined with the activities of human wherein the identification of the risk, risk evaluation, adapting techniques to manage it and lessening of risks by using managerial strategies is done. The various ways in creating risk management includes moving the possible risk to other group, preventing the risk from happening, lessening the risks negative effects and recognizing all the consequences that a specific risk might bring (Blokdijk, 2007) Corporate governance According to Cadbury Report, Corporate governance is the system by which companies are directed and controlled where the role of the shareholders is to appoint the directors and the external auditors, and to satisfy themselves that an appropriate governance structure is in place where directors are responsible for setting the companys strategic aims, providing the leadership to put these into effect, supervising the management of the business and reporting to shareholders on their stewardship. Corporate governance involves a set of relationships between a companys management, its board, its shareholders and other stakeholders. Corporate governance also provides the structure through which the objectives of the company are set, and the means of attaining those objectives and monitoring performance are determined. (Gupta, 2005) Cadbury code: The Cadbury Report, formally entitled The Report of the Committee on the Financial Aspects of Corporate Governance was published in December 1992, following the recommendations of the Cadbury Committee. The establishment of the Committee in May 1991 by the Financial Reporting Council, the London Stock Exchange, and the accountancy profession arose in response to the occurrence of financial scandals in the 1980s involving UK listed Companies, which had led to a fall in investor confidence in the quality of companys financial reporting (Cadbury, 1992). Fraud Risk Assessment To be protective of itself and its stakeholders efficiently and effectively from fraud, an organization should recognize fraud risk and the specific risks that directly or indirectly relate to the organization. A structured fraud risk assessment, tailored to the organizations size, complexity, industry, and goals, should be performed and updated periodically. The assessment may be integrated with an overall organizational risk assessment or performed as a stand-alone exercise, but should, at a minimum, include risk identification, risk likelihood and significance assessment, and risk response (ww.acfe.com/documents/managing-business-risk). Managing the risk of fraud, the risk based approach: A risk-based approach enables organisations to target their resources, both for improving controls and for pro-active detection, at problem areas. Developments in corporate governance, including the requirement for statements on internal control, create the atmosphere in which fraud can be considered as a set of risks to be managed alongside other business risks. Managing the risk of fraud should be embedded in the entirety of an organisations risk, control and governance procedures. In wider sense, assessing and managing the risk of fraud involves assessing the organisations overall exposure to fraud, recognising the areas most vulnerable to the risk of fraud, assigning ownership, calculating the scale of fraud risk, responding to the risk of fraud; and determining the success of the fraud-risk strategy (ww.acfe.com/documents/managing-business-risk). Assessing the Organisations Overall Vulnerability to Fraud: Vulnerability to fraud can be assessed at different levels in an organization where a quick assessment of the overall level of risk an organisation is exposed to is often a good starting point and may highlight particular vulnerabilities where some action needs to be taken immediately rather than wait for the results of a more in-depth risk assessment to be completed. A fraud risk assessment should additionally be carried out during the development of any new policies, activities or operations to ascertain whether any new risks arise that need to be managed. The risk assessment should also be reviewed and re-assessed whenever a change in policy occurs or when changes are made to the way in which a policy is to be implemented (ww.acfe.com/documents/managing-business-risk). Fraud risk identification may include gathering external information from regulatory bodies, industry sources, key guidance setting groups), and professional organizations, the American Institute of Certified Public Accountants (AICPA), the Association of Certified Fraud Examiners (ACFE), the Canadian Institute of Chartered Accountants (CICA), The CICA Alliance for Excellence in Investigative and Forensic Accounting. Internal sources for identifying fraud risks should include interviews and brainstorming with personnel representing a broad spectrum of activities within the organization, review of whistleblower complaints, and analytical procedures. A proper and working fraud risk identification process includes an calculation of the incentives, pressures, and chances to commit fraud. Employee incentive programs and the metrics on which they are based can provide a map to where fraud is most likely to occur. Fraud risk assessment should consider the potential override of controls by m anagement as well as areas where controls are weak or there is a lack of segregation of duties (Vallabhaneni, 2008). The speed, functionality, and accessibility that created the enormous benefits of the information age have also increased an organizations exposure to fraud. Therefore, any fraud risk assessment should consider access and override of system controls as well as internal and external threats to data integrity, system security, and theft of financial and sensitive business information (Costa Lewis, 2004). Assessing the likelihood and significance of each potential fraud risk is a subjective process that should consider not only monetary significance, but also significance to an organizations financial reporting, operations, and reputation, as well as legal and regulatory compliance requirements. An initial assessment of fraud risk should consider the inherent risk8 of a particular fraud in the absence of any known controls that may address the risk. Risk assessment The control environment Control activities Information and communication Monitoring (Costa Lewis, 2004). THE COSO MODEL: In the United States many firms have adopted the internal control concepts existing in the report of the Committee of Sponsoring Organizations of the Tread way Commission (COSO). Published in 1992, the COSO report describes internal control as: A process, affected by an entitys board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: effectiveness and efficiency of operations, reliability of financial reporting, and Compliance with applicable laws and regulations. COSO describes internal control as consisting of five essential components. These components, which are subdivided into seventeen factors, include: The control environment Risk assessment Control activities Information and communication Monitoring (Vallabhaneni, 2008). Duties and responsibilities of auditor In most countries the auditor has a statutory duty to make a report to the entitys members on the truth and fairness of the entitys annual accounts. As we have seen in the foregoing section, this report must state the auditors opinion on whether the statements have been prepared in accordance with the relevant legislation and whether they give a true and fair view of the profit or loss for the year and state of affairs at the year end. The duty to report on the truth and fairness of the financial statements is the primary duty associated with the external audit. The auditor has a duty to form an opinion on certain other matters and to report any reservations. The auditor must consider whether: 1. The entity has kept proper accounting records; 2. The entitys balance sheet and income statement agree with the underlying accounting records; 3. All the information and explanations that the auditor considers necessary for the purposes of the audit have been obtained and whether adequate returns for their audit have been received from branches not visited during the audit; 4. The entity has complied with the relevant legislations requirements in respect of the necessary disclosures. If the entity has not made all the disclosures required the audit report should, if possible, contain a statement of the required particulars (Vallabhaneni, 2008). Relationship between internal and external audit The coordination of internal audit activity with external audit activity is very important from both points of view: from external audits point of view is important because, in this way, external auditors have the possibility to raise the efficiency of financial statements audit; the relevancy from internal audits point of view is assured by the fact that this coordination assures for the internal audit a plus of essential information in the assessment of risks control The role of internal auditing is determined by management, and its objectives differ from those of the external auditor who is appointed to report independently on the financial statements. The internal audit functions objectives vary according to managements requirements. The external auditors primary concern is whether the financial statements are free of material misstatements; the external auditor should obtain a sufficient understanding of internal audit activities to identify and assess the risks of material misstatement of the financial statements and to design and perform further audit procedures. The external auditor should perform an assessment of the internal audit function, when internal auditing is relevant to the external auditors risk assessments. Liaison with internal auditing is more effective when meetings are held at appropriate intervals during the period. The external auditor would need to be advised of and have access to relevant internal auditing reports and be kept informed of any significant matter that comes to the internal auditors attention which may affect the work of the external auditor. Similarly, the external auditor would ordinarily inform the internal auditor of any significant matters which may affect internal auditing (Diamond, 2002). Appropriate audit tests Meaning of audit test: An audit test is a procedure performed by either an external or internal auditor in order to assess the accuracy of various financial statement assertions. The two common categorizations of audit tests are substantive tests and tests of internal controls. Both types of tests are used in external and internal audits in order to reach established audit objectives, as can be outlined in audit checklists or determined based on the results of audit questionnaires. Audit tests typically are performed on a sample basis over an existing group of similar transactions. Sampling approaches can either be statistical or non-statistical, with the ultimate goal being to obtain the most representative sample of the population before testing begins (Diamond, 2002). Types of audit tests It is essential for internal auditors to understand how this method works, as well as its purpose. Also, given the variety of testing methods that may be used during the audit process, it helps to distinguish sampling from other types of examination. Identifying the qualities that distinguish sampling as a distinctive form of testing will provide good understandings for beginning auditors to know why it is used under certain circumstances and determine when to employ this process. During an operational audit, an internal auditor might use observation as an aid in evaluating a units procedures (Diamond, 2002). Simple Random Sampling: In auditing, this technique practices sampling without replacement; that is, once an item has been selected for testing it is not included in population and is not subject to re-selection. An auditor can implement simple random sampling in one of two ways: computer programs or random number tables (Beasley, et.al, 2005). Systematic (Interval) Sampling: This method describes the choice of sample items in such a way that there is an unchanging interval between each sample item. In this method, every Nth item is selected with a random start (Beasley, et.al, 2005). Stratified (Cluster) Sampling: This method describes the selection of sample items by breaking the population down into stratas, or groups. Each stratum is then treated separately. For this strategy to be effective, distribution within clusters should be greater than distribution among clusters. An example of cluster sampling is the inclusion in the sample of all payments or cash disbursements for a particular month. If blocks of homogeneous samples are selected, the sample will be subjective (Beasley, et.al, 2005). Audit tests Process mapping analysis: Develop process maps of the supplier delivery and accounts payable/ approval processes and analyse these maps to identify potential for suppliers to refuse to deliver supply Survey techniques: Perform a supplier satisfaction survey to identify details, magnitude and external perspective of supplier concerns over the accounts payable process. Analytical review: Perform benchmarking analytical tests to compare key process operating statistics with industry best practices and compare specific processes with best practice procedure. Inquiry through facilitated groups: Conduct a focus group involving several major suppliers, key members of the accounts payable process and major departments required to authorize invoices (Beasley, et.al, 2005). Difference between management and auditors responsibilities: In considerable certainty, managements responsibility is to create internal control. Internal control includes the whole system of controls and procedures, both monetary and operational, which are established to lessen risks and their impact, safeguard assets, and ensure efficiency and to inspire devotion to College policies and directives where, it is Internal Audits role to carry out an independent evaluation of the efficiency of these controls. Audit is not part of line management where internal audit does not grow and install procedures, make records or involve in any activity which could compromise its independence (Wilkinson, et. al, 2008). Audit planning: Initial audit planning takes place before the thorough audit work begins, and in planning for a specific audit assignment an auditor must take on a plan with regard to the timing, nature and degree of the audit work to be carried out. The aims of the plan are to ensure proper attention is dedicated to the different areas of the audit and potential problems are identified. On the other hand, audit plan have to be observed as a organized plan of action plotting out the audit processes to be carried out with the aim of reporting on whether a stated set of accounts show a factual and fair-minded view. However, the fact that the audit assignment is the commercial motion of the audit firm should be recognised, and if the costs of carrying out the planned procedures are likely to exceed the client entities budgeted fee then this unevenness should be informed at the planning stage by discussing with the management of the entity (Gupta, 2009). Scope of audit planning: It is importance to keep in mind the formal scope of audit work when considering audits role in risk management. Based on the results of the risk assessment, the internal audit activity should evaluate the adequacy and effectiveness of controls encompassing the organizations governance, operations, and information systems which should include reliability and integrity of financial and operational information. Effectiveness and efficiency of operation, Safeguarding of assets, compliance with laws, regulations, and contracts are the scope of audit planning (Spencer Pickett, 2006). Audit testing: Direct tests of account balances and transactions are designed by determining the most efficient manner to substantiate the assertions embodied in the account or transactions. There are many alternatives open to the auditor in planning audit tests. The following are the types of audit tests. Tests of effectiveness: It is essential to determine whether the controls are effective over cash disbursements. Utilize the information performing an integrated audit of controls and account balances. Dual-Purpose Tests of Controls and Account Balances: It is useful to determine whether the controls are effective to help plan the nature, timing, and extent of other audit tests, and test the accuracy of recording the related transactions. Substantive Analytical Tests: It is essential to determine whether account relationships meet expectations, including the possibility that some of the receivables are not collectible. Direct Tests of Account Balances: It is essential to test the existence and dollar accuracy of account balances as stated at historical cost. Direct Tests of Transactions: It is essential to test the existence of sales transactions (Gramling, et.al, 2009, Auditing: A business risk, Cengage Learning Publishing (Gupta, 2009). Evidences that auditors collect from audit files and working papers: There are 7 broad categories of evidence from which the auditor can choose which are physical examination, confirmations, documentation, analytical evidence, written representations, mathematical evidence, oral evidence, and electronic evidence(Online resource: accessed at 20th May 2010, www.issai.org/media). Audit files and testing papers: Working papers provide evidence that an effective, efficient, and economic audit has been carried out. They should therefore be prepared with care and skill. Importance of working papers: Working papers are important because they are necessary for audit quality control purposes provide assurance that the work delegated by the audit partner has been properly completed provide evidence that an effective audit has been carried out increase the economy, efficiency, and effectiveness of the audit contain sufficiently detailed and up-to-date facts which justify the reasonableness of the auditors conclusions retain a record of matters of continuing significance to future audits(Online resource, accessed at 18th May 2010: www.accaglobal.com/pubs/students). Meaning of Statutory Audit Statutory Audit is a checking of accounts required by law where a municipality may be required by its own law to have an annual audit of financial records or a company which is governed by any Law, the Law may require the audit to be conducted and the manner in which audit should be conducted and to whom the report of auditors should be presented (Stittle, 2003) Statutory Audit Report Statutory Auditors Report is prepared in accordance with Article L(225-235) of the French Commercial Code, on the report prepared by the Chairman of the Supervisory Board of Peugeot S.A., on the Internal Control procedures relating to the preparation and processing of financial and accounting information(Stittle , 2003). Purpose of statutory Audit Report The purpose of Statutory Audit Report is to present the fair presentation and the consistency with the financial statements of the information given in the Management Report of the Board of Directors, and in the documents addressed to the shareholders with respect to the financial position and the financial statements; the fair presentation of the information provided in the Management Report of the Board of Directors in respect of remuneration and benefits granted to certain company officers and any other commitments made in their favour in connection with, or subsequent to, their appointment, termination or change in function(Stittle , 2003). Contents of Audit Report The subjects of audit report are title, addressee, opening or Introductory Paragraph, Scope Paragraph, opinion paragraph, signature, place of signature, and date of report. Auditors view of a financial statement, given without any reservations, such view basically states that the auditor feels the company followed all accounting rules properly and that the financial reports are an accurate demonstration of the companys financial condition opposite of qualified opinion(Stittle, 2003). Statutory audit report: The Audit Commissions auditors issue two types of statutory reports: reports in the public interest (RIPIs) issued under Section 8 of the Audit Commission Act 1998 immediate referrals to the Secretary of State issued under Section 19 of the Audit Commission Act 1998 Reports in the public interest Where matters are serious and an auditor decides a matter should be brought to the attention of the public he does this by issuing a report under S8 of the Audit Commission Act 1998 This report is issued to the health body concerned and copied to the Secretary of State. It is for the health body concerned to make this public and to respond to the report and for the NHS Executive to ensure they do so( Sangster, and Wood, 2008) Qualified and unqualified report: An unqualified report is a report from an independent auditor who has examined the accounting records and found no irregularities which has the following demerits a) Lack of consistent application of generally accepted accounting principles b) Substantial doubt about going concern c) Auditor agrees with a departure from promulgated accounting principles d) Emphasis of a matter e) Reports involving other auditors A Qualified Opinion report is supplied when the auditor met one of two types of situations which do not comply with normally accepted accounting principles, however the rest of the monetary statements are properly presented. This type of judgement is very alike to an unqualified or clean opinion, but the report states that the monetary statements are clearly presented with a certain exception which is otherwise misstated. The two types of situations which would cause an auditor to issue this opinion over the unqualified opinion are: Single deviation from GAAP this type of qualification occurs when one or more areas of the financial statements do not conform to GAAP, but do not affect the rest of the financial statements from being fairly presented when taken as a whole. (Accounting Standards Board, 1988)

The Existance Of God :: essays research papers

The Existance Of God Either God exists or He doesn't. There is no middle ground, and any attempt to remain neutral in relation to God's existence is automatically synonymous with unbelief. It is far from a "moot" question, because if God does exist, then nothing else really matters; if He does not exist, then nothing really matters at all. This is kind of unfortunate for someone like myself, because I've always lived on that nonexistent middle ground. Until now I've never been put in a position where it was questioned. The last couple of years I've referred to myself as a recovering Catholic, but never redefined my religion (or lack thereof) since then. When I found out I had to take a stand in this paper one way or another, yes or no, black or white, it was unsettling. At that point it became more than a term paper. Can I, with a clear conscience, write a 15 page paper denouncing the existence of God? I kind of cringed as I imagined being struck down Indiana Jones style, and in that, I had my answer. So without further adieu, the next 15 pages is me, making my case (I think) for the existence of God. What better place to start, than Pascal's Wager. Pascal's Wager takes this angle: You must wager. There is no choice, he says, you are already committed. I liked the example he used of the toss of the coin, he wants us to see this choice as the gamble that it is. Before you put your money on either, examine the odds, says Pascal: One on side of the coin, heads: God exists and there is an eternal heaven to be gained and an eternal Hell to be avoided. On the flip-side of the coin: God does not exist, no heaven and hell to look forward to or fear, no rewards and no wrath. Choose God, says Pascal, If you win you win everything if you lose you lose nothing, though the odds are even, the rewards are not. Choose heads and win, and in the words of Willy Wonka, you win the "grand and glorious jackpot." Is this true? Is it wrong for me to take a theist's approach to this paper, and yet still disagree with Pascal's logic? Pascal says there is a full and happy life to be won, but isn't there also a full and happy life to be lost, depending on your ideas of full and happy?

Overpopulation In The Philippines Essay

In 2014, it is the 12th most populated country in the world. It has a growth rate of 1.89% per year. In 2013 population of 98,734,798 and 2014 population of 100,617,630 in the Philippines. In 2010, the census results show that the population increased nearly 16 million from the 2000 census results. The growth rate has slowed slightly from the previous census, down to 1.89% from 2.34%. The Philippines’ largest city is Quezon City, which contains 2,679,450 people and makes up parts of Manila with 16 cities, containing 25 million people which is more than a quarter of the Philippines population. The growth rate is so high that now three babies a minute are being born. CAUSES RELIGION -After its period under the Spanish empire the main religion in the Philippines is Catholic, this means that under their religion contraception is forbidden to be used. This leads to a higher birth-rate due to the lack of contraception used. LACK OF EDUCATION -The level of education is extremely poor, especially on contraception and sexual education. This is not helped by the Roman Catholic Church who are against contraceptives. GOVERNMENT -The government refuse to provide free birth controls for its citizens. -The country is also in turmoil, its church is very powerful (Catholic) EFFECTS  SOCIAL -Food shortages, shortage of housing leading to high density slums which spread disease quicker also increasing poverty. Unemployment is high as well as a depletion in resources. -Despite its economic growth, this still hasn’t translated into a higher employment rate. ECONOMIC -Low GDP as low food amounts, to stop this governments may have to rely on foreign debt -With high unemployment meaning that there is more economic strain on those that are in work. -The Philippines ranks in one of the worst countries by the World Bank of starting a business. This means that the government don’t collect enough income tax meaning they cannot improve the infrastructure and other aspects of the areas. -There are a high number  of Filipinos working abroad, there is a worry that these may be returning to the country, where will they live? Another problem with this is that these Filipinos with businesses take them elsewhere to prosper as in the Philippine sit is hard to start it up. ENVIRONMENTAL -Typhoon’s, destroy crops and housing causing shanty town populations to increase rapidly. -Higher pollution levels from the shanty towns, despite people picking out valuables through rubbish and selling them on.

Free Essays on The Pearl

I. Type of Story In my opinion The Pearl is a very interesting novel in the way that the book is written and the problems that are so realistically portrayed. The author chooses a poor Indian Village as the setting for his story, probably to show that it really doesn’t matter where one lives, since greed exists all over the world. Kino, the main character, finds a huge pearl that is supposedly worth a lot of money. His attitude toward his friends and family doesn’t change but the attitude of everyone else does in that they suddenly becomes his friend and wants something from him. Their feeling is that they deserve their share, and they will play every trick in the book to get what they want. The sad thing is that even the doctor, who is supposed to be a caregiver, first rejects Kino but agrees to see him once he hears of the pearl. I feel that the story is well written in that if the reader looks over the fact that the story takes place in a distant land, we can find many similari ties between the theme in the story and our everyday lives. II. Characterizations The person who takes the role of the protagonist in The Pearl is Kino. He is the caretaker of the family and he would do anything to safeguard his family. For instance, when he finds the pearl the only thing that he thinks of is what he could procure for his family and how the money could effect their lives. He imagined that he could afford to let his son go to school and get an education and so he could make a better living for himself and not always be concerned about making ends meet or how to make money for a living. He imagined his wife Juana decked out in new clothes and wearing jewelry, and he imagined getting married but this time in a real church with all their family, as well a real priest. He thought that now that he had found this pearl he could provide anything that his family wanted and that he wo... Free Essays on The Pearl Free Essays on The Pearl Plot Overview Kino, Juana, and their infant son, Coyotito, live in a modest brush house by the sea. One morning, calamity strikes when a scorpion stings Coyotito. Hoping to protect their son, Kino and Juana rush him to the doctor in town. When they arrive at the doctor’s gate, they are turned away because they are poor natives who cannot pay enough. Later that same morning, Kino and Juana take their family canoe, an heirloom, out to the estuary to go diving for pearls. Juana makes a poultice for Coyotito’s wound, while Kino searches the sea bottom. Juana’s prayers for a large pearl are answered when Kino surfaces with the largest pearl either of them has ever seen. Kino lets out a triumphant yell at his good fortune, prompting the surrounding boats to circle in and examine the treasure. In the afternoon, the whole neighborhood gathers at Kino’s brush house to celebrate his find. Kino names a list of things that he will secure for his family with his newfound wealth, including a church wedding and an education for his son. The neighbors marvel at Kino’s boldness and wonder if he is foolish or wise to harbor such ambitions. Toward evening, the local priest visits Kino to bless him in his good fortune and to remind him of his place within the church. Shortly thereafter, the doctor arrives, explaining that he was out in the morning but has come now to cure Coyotito. He administers a powdered capsule and promises to return in an hour. In the intervening period, Coyotito grows violently ill, and Kino decides to bury the pearl under the floor in a corner of the brush house. The doctor returns and feeds Coyotito a potion to quiet his spasms. When the doctor inquires about payment, Kino explains that soon he will sell his large pearl and inadvertently glances toward the corner where he has hidden the pearl. This mention of the pearl greatly intrigues the doctor, and Kino is left with an uneasy feeling. Before going to... Free Essays on The Pearl Ever since Midas' lust for gold, it appears to be that man has acquired a greed and appetite for wealth. Juana, the Priest, and the doctor have all undergone a change due to money. They are all affected by their hunger for wealth and inturn are the base for their own destruction, and the destruction of society. Steinbeck's "The Pearl" is a study of man's self destruction through greed. Juana, the faithful wife of Kino, a paltry peasant man, had lived a spiritual life for what had seemed like as long as she could remember. When her son Coyito fell ill from the bite of a scorpion, she eagerly turned towards the spiritual aspects of life. Beginning to pray for her son's endangered life. The doctor who had resided in the upper-class section of the town, refused to assistant the child, turning them away when they arrived at the door. Lastly they turned to the sea to seek their fortune. When Juana set sight on the "Pearl of The World." she felt as though all her prayers had been answered, if she could have foreseen the future what she would have seen would have been a mirror image of her reality. Juana's husband was caught in a twisted realm of mirrors, and they were all shattering one by one. In the night he heard a "sound so soft that it might have been simply a thought..." and quickly attacked the trespasser. This is where the problems for Juana and her family began. The fear that had mounted in Kino's body had taken control over his actions. Soon even Juana who had always had faith in her husband, had doubted him greatly. "It will destroy us all" she yelled as her attempt to rid the family of the pearl had failed. Kino had not listened however, and soon Juana began to lose her spiritual side and for a long time she had forgotten her prayers that had at once meant so much to her. She had tried to help Kino before to much trouble had aroused, only to discover that she was not competent enough to help. A hypocra... Free Essays on The Pearl I. Type of Story In my opinion The Pearl is a very interesting novel in the way that the book is written and the problems that are so realistically portrayed. The author chooses a poor Indian Village as the setting for his story, probably to show that it really doesn’t matter where one lives, since greed exists all over the world. Kino, the main character, finds a huge pearl that is supposedly worth a lot of money. His attitude toward his friends and family doesn’t change but the attitude of everyone else does in that they suddenly becomes his friend and wants something from him. Their feeling is that they deserve their share, and they will play every trick in the book to get what they want. The sad thing is that even the doctor, who is supposed to be a caregiver, first rejects Kino but agrees to see him once he hears of the pearl. I feel that the story is well written in that if the reader looks over the fact that the story takes place in a distant land, we can find many similari ties between the theme in the story and our everyday lives. II. Characterizations The person who takes the role of the protagonist in The Pearl is Kino. He is the caretaker of the family and he would do anything to safeguard his family. For instance, when he finds the pearl the only thing that he thinks of is what he could procure for his family and how the money could effect their lives. He imagined that he could afford to let his son go to school and get an education and so he could make a better living for himself and not always be concerned about making ends meet or how to make money for a living. He imagined his wife Juana decked out in new clothes and wearing jewelry, and he imagined getting married but this time in a real church with all their family, as well a real priest. He thought that now that he had found this pearl he could provide anything that his family wanted and that he wo...

East Coast vs West Coast Rap essays

East Coast vs West Coast Rap essays The 1980s was the decade when hip hop began to really take off and gain popularity throughout the United States. Hip hop music, which really started to develop during the 1970s in New York City, began filling the streets and subways, and taking over clubs throughout the major cities. Hip hop started on the East Coast, and thats where it stayed throughout much of the 80s. However, towards the end of the decade a new style of hip hop began developing out West. West Coast rap brought a new flare and style to the hip hop world. Two distinct styles of hip hop started to take shape and in a few short years, East Coast rap and West Coast rap would collide and develop an intense rivalry that ultimately ended in bloodshed. Hip hop during much of the 1980s was mostly created by artists on the East Coast. Raps most important early Old School artists like Grandmaster Flash, Afrika Bambaataa, Kurtis Blow, and Run DMC were based in New York. East Coast MCs often prided themselves for their aggressive beats and distinct lyrics, from growing up in the ghetto to political views on the world. East Coast artists dominated the 80s, but little did they know that a new style of hip hop was slowly gathering momentum on the other side of the country. As the 1980s came to a close, the spotlight shifted west where a West Coast style, which could be described as hard-hitting, if your face, and lyrically alternating between violent profanity and angry social commentary, started to develop. In 1988, NWA (Niggaz With Attitude) released Straight Outta Compton. NWA was the first to incorporate gangsta imagery into their lyrics and define Gangsta Rap. Songs from the album generated an extraordinary amount of controversy for their violent attitudes and inspired protests from a number of organizations, including the FBI. However, attempts to censor gangsta rap only served to publicize the music and make it more attrac...

BUSINESS CAPSTONE Essay Example | Topics and Well Written Essays - 1500 words

BUSINESS CAPSTONE - Essay Example The issues that companies mostly deal with are unionization, implementation of change, threat of new entrants, issues pertaining to law and sometime faces intimidations due to turbulent business and political environment. In this study, the issues faced by CSC Australia will be uncovered. CSC is an Australian company involved in providing technology enabled business solutions and services to the clients (CSC). The company caters to both the private as well as the government clients. The company supplies desktop computers to the client sites. The supplies are made at the local corporate head offices of the client (Background 2012). However, the company is now working with an oil and Gas corporation, whose onsite delivery refers to delivering of desktops to the offshore locations. Delivering desktops to abroad locations creates huge environmental risk and if anything goes wrong during the delivery process, CSC Australia will be liable and may need to compensate the client. Moreover, th e client is also asking for unlimited liability rather initial capping on contract. In this context, according to the vice president of CSC Australia, Michael Horton, CSC Australia is facing issues related to liability capping. Liability capping is generally carried out or negotiated prior initiating the contract, but allows renegotiations (Issue 2012). Therefore it can be stated that the company is presently dealing with issues pertaining to law suits. Causes The primary reason behind the arising legal issues is mainly related with the liability capping. CSC Australia fears that, if unlimited liability is accepted, it may cause serious damages to the company’s financial position. Apart from that, acceptance of unlimited liability may create more burden on CSC as their client may ask to compensate the entire worth of their company. For example, if anything worst happens and if the client is a large company, the compensation claimed by them can be far more than the actual wort h and can ruin the financial stability of CSC Australia. Hence it can be stated that unlimited liability may pose huge threat to the company. Nevertheless, for the company to successfully close the deal and ensure lowest possible liability capping, negotiation with the client needs to be properly carried out (Cause 2012) The first section of the study has identified the issue faced by CSC Australia and its causes. Now in the next half of the project, the solution or how the issue can be addressed by the company will be suggested. In this process several alternatives will be developed and the best alternative will be chosen for implementation. PART 2 Decision Criteria In order to deal with the legal issue, CSC Australia needs to make proper decision. Although to get rid of the concern, the company will have a number of alternatives, but to deal with the issues effectively, the company needs to choose the best alternative. A decision criterion refers to the factors, based on which the alternative cours

Civil Rights Essay Example | Topics and Well Written Essays - 1000 words - 1

Civil Rights - Essay Example (Suffrage) This has brought us to the issue of Selma Civil Rights Movement, which happened sometimes many years back. It’s occurred due to the violation of Blacks right to Vote. â€Å"In 1963, Selma, Alabama, was a small town of about 30,000 people. It was located in Dallas County, where only 1% of eligible blacks were registered to vote. Many blacks were apathetic about voting, which they saw as "white folks business." As in Mississippi, it was supremely difficult for blacks to register to vote†. (Birmingham) It’s also another movement made of Civil Right. Is â€Å"often referred to as the SCLC, was one of the most significant participants in the civil rights movement in the 1950s and 1960s†. (Southern Christian Leadership Conference (SCLC)) â€Å"The SCLC had its origins in several mid-twentieth-century phenomena. Blacks returning from service in World War II (1941-45) were no longer willing to accept injustices at home that they had fought against abroad; black southern churches were powerful social institutions; blacks were becoming more involved in the Democratic Party;†. (Southern Christian Leadership Conference (SCLC) ‘Sit in at Technical College, was also part of the Civil Right Movement in the United State, which occurred in the year 1960. â€Å"In 1960 four freshmen from North Carolina Agricultural and Technical College in Greensboro strolled into the F. W. Woolworth store and quietly sat down at the lunch counter.†. (Sits In Freedom Rides and Demonstrations) They were the first blacks to attend school mixed with white. â€Å"They later came to be called, were the first black teenagers to attend all-white Central High School in Little Rock, Arkansas, in 1957. These remarkable young African-American students challenged segregation in the deep South and won. Although Brown v. Board of Education outlawed segregation in schools, many racist school systems defied the law by