Akbar and Aurangzeb’s Policies Essay -- South Asia History, War

During the early modern period in South Asia, diverse communities interacted and clashed. This also meant that rulers and their policies also clashed one another. The two greatest leader of the Mughal Empire, Akbar and Aurangzeb’s policies went back and forth. Whereas Akbar had to take over the throne at an early age of thirteen, Aurangzeb had to fight and go against his own family members to gain the throne. Akbar began his leadership at a young age that he was never able to learn how to read or write and remained illiterate throughout life. Even though his grandfather and father were well educated, Akbar had great intellectual capacity that helped him rule the empire. During his first year of his reign, Akbar was faced with a challenge by a Hindu usurper, Hemu who almost succeeded in putting an end to the Mughal rules (Kulke, Rothermund 142). Despite being a Muslim, he did not force his religion on the people, they remained Hindus throughout his reign (Kulke, Rothermund 143). During Akbar’s reign, Islam was spreading throughout Southeast Asia. During this period, Akbar abolished the jizya, which was a poll tax which Islamic rulers imposed on all non-Islamic subjects. He conceived himself as giving laws rather than only following Islamic laws (Kulke, Rothermund 143). To keep the unity of his empire, Akbar had to adopt programs that won the loyalty of the non-Islamic population. By allowing his people to stay Hindu and trying not to convince them to Islam was a key point because it allowed him to give people their own freedom and it allowed him to gain his leadership. The Mughal Empire was an agrarian state, which depended on land revenue also known as land survey. It directly depended on the accurate assessment of the ... ...em against their Muslim colleagues (SarDesai, 177). Why would a ruler of his own people want to use a policy against his own people? Doesn’t that inform people that something is not right with the ruler of the empire? Akbar emerged as the leader of the rajputs whereas Aurangzeb kicked the rajputs out of nobility. Akbar was a great conquer who expanded his empire through diplomacy. By abolishing the jizya, it was easier for him to win the hearts of India. On this matter, people hated Aurangzeb and did not give him any respect for brining the jizya and other policies. Aurangzeb’s reign was marred by the destruction of temples and a general intolerance toward people of non- Muslim. He failed to realized the secular basis of Akbar’s polity was just not a matter of political tact. The secular basis was to form a peaceful and progressive polity in a plural society.

The True Definition of a Strong Team

The True Definition of a Strong Team What is a team one may ask? The formal definition of team is â€Å"a number of persons associated in some joint action† (Team). A group of athletes, a group of employees, or a group of friends can call themselves a team when united to complete a common goal. Truly any group of individuals can call themselves a team, but only when this group possesses the right characteristics is when they can be called a true, strong team. Being a strong team is much more than getting a group a group of people together and declaring it is a team. A strong team is constructed with more than speech; it deals with strong feelings, dedication, and hard work. Strong feelings provide great importance when construction a strong team. Whether people are part of a sport team or a work force, they all must possess the characteristic of having strong feelings for the situation they are placed in. If the person’s feelings are so strong, he/she will be more than willing to strive for that goal. If he/she did not care much for the situation they are placed into, they will most likely not strive and excel and unfortunately, the team will suffer by the goal not being reached. When each individual in a team has strong feelings toward the completion of or reaching that goal, a strong team is reached. Everyone, apart of the team, who has those strong feelings are on the same page allowing them to strive together with a great feeling of passion. When this passion is reached, every team member will know exactly how to complete their team goal with their inner feelings. When a team all has the same feelings toward a common goal it shows the strength of the team as a whole. A team may all have a strong feeling toward completing a goal, but each individual has to portray many other characteristics in order to become a strong team. With strong feelings, teams can reach many goals. But in order to complete and achieve more challenging goals, a strong team must posses’ dedication. Dedication is a very important characteristic that every great team out there acquires. Dedication requires individuals to do the best they can always. For example, always showing up for dance class, always being on time for dance class, always being at every rehearsal, and so fourth. When portraying the dedication attitude, others will envy that and respect the fact that this individual wants to be apart of something much greater than any individual. Dedication can also be portrayed through showing respect for the team. This can be done by putting others first. If every member of a team is willing to put others before themselves, a team will be able to accomplish goals the never thought they could before. Dedication is a characteristic every team must have in order to be called a strong team. A strong team that possesses dedication are the teams heard to be accomplishing phenomenal goals, not only because they are extraordinary at their sport, but because they have the passion and dedication of being apart of a team. Dedication is a possession that truly great teams have and with dedication comes hard work and if you are dedicated, you will work hard! Working hard is something each individual must provide their team. By working hard, a team will become stronger and will learn how to work together by working off each others’ strengths. Working hard means that people always put forth their best foot and try their hardest at all times. Through hard work, individuals will mold themselves to become better, along with helping others improve. When a team is able to work hard every day and put forth everything they have, that team will strive. In the end, what that team puts in is what they will receive out and each individual is going to get stronger through their teams improvement. Undergoing these strong feelings toward a goal will help the team succeed. Hard work will better the chances of completing this unique goal the team holds. Dedication is a key characteristic in all teams. Dedication most importantly makes the team not only stronger as individuals but as a team. Dedication builds the base for a strong team and hard work keeps that team functioning beautifully together. These characteristics will give that passion to excel towards a sport, job or any such life goals. When each of these characteristics are reached, I give the permission to call themsel

History of Baseball - Free Essay Example

Sample details Pages: 7 Words: 1972 Downloads: 5 Date added: 2019/04/02 Category Sports Essay Level High school Topics: Baseball Essay Did you like this example? Being a game brought to the North Americans by immigrants, it was more than a bat and ball game. To the parents of that era, the term ballplayer was not a career that a kid would have pursued and a parent contends with such an idea. This is because baseball did not entirely have a broad cultural impact as it has had in the recent few years starting from the amount of money the players used to be awarded. Don’t waste time! Our writers will create an original "History of Baseball" essay for you Create order Life as a typical ballplayer of the 20th century, however, was not as smooth and this was contributed to by the hardships that the players were going through right from the cheap contracts that were being passed along from team to team in exchange of vital players (Lawrence 51). The life of the players did not have much to do with social purposes as more of what they were seeking for was personal nature. In pursuit of personal nature, many would think that players as young as twenty years old had their minds tormented when deciding to move from a highly prestigious club to play with the boys. To them, it was more of the passion and the purpose they had for the success in their career. They were crazy about baseball (Lawrence 54). Their life was basically revolving around making undecided moves and shutting prestigious doors to seek for passion. Moreover, the life of a ballplayer at that as described in the book the glory of their times was way different than it later came to be. The players did not have a bunch of coaches each with a specialized lie of perfection in baseball but rather it was an old timer professional who had the overall knowledge about the game. It was up to the individuals will to get himself into condition. For Heinie Groh, while he was eighteen years old back in 1908 he almost joined University of Rochester if it was not for the fellow from Oshkosh (Lawrence S. R itter). To him, baseball was an extra option he could have pursued other than education. His scenario, on the other hand, is practically different as a typical baseball player for unlike other players who had the driving force and the platform to practice baseball as a career, he could have chosen to pursue it or pursue education. His parents, on the other hand, had no idea about the sport but later on contributed in to support him. Hank Greenberg, on the other hand, did not have a perfect start in life as a baseball player for the society had him view himself as a gawky kid who was not well coordinated (Lawrence 35). Typically, a ballplayer in the turn of the twentieth century had to work his way through many decisions already set by their parents including having a decent income source that would have rather been some official work but not a career in baseball (Lawrence 14). To rise in baseball meant that the individual had to pursue an uphill task of approaching baseball clubs of the higher league only to be disappointed. Rube Marquard, for instance, had to join the Indianapolis club against the will of his father which seemed to be a rough start for the renowned star who won 23 games with them among other games in the Canton club. Different from Rube Marquard, another ballplayer was Rube Bressler who practically had a significantly different start as other players did. being a seventeen-year-old kid at a railroad shop he had never pitched for any team in his life but later on became the starting pitcher at Connie Macks World Champion Philadelphia Athletics. His start, unlike Marquard, revolved around many pitchers. He entered the professional ranks through a pretty wise mechanism which started by connecting with people he already knew were players in the local teams. Though by the time he talked to Howard Wakefield he was yet to be eighteen, he had his hopes high that he would one day become a big leaguer himself. Having made his way from Cleveland to Waterloo, Marquard was highly determined for the chance which he later did not secure as he had to stay for the weekend for the manager to fully vet his capabilities and award him the contract. Going back home he worked as a casual worker at the ice cream company which he later quit joining the Indianapolis of the American Association. At the Indianapolis, he was optioned for Canton in the central league, won twenty-three games and the next year faced Cleveland team to only win 2-0 and wasnt killed either. The Cleveland team made efforts of signing in Marquard but he declined, a clear indication of how the eighteen-year-old had made progress in th e team. During the American National Leagues off-day, Marquard had the chance of a lifetime having impressed with no hits, no runs, and no errors. The Cleveland club went as high as $10,500 but the Giants went to $11,000 to whom he was sold to. Having reported to the New York Giants the eighteen-year-old had made it to professional ranks. Specs Toporcer, a New York baseball player on the other end had a humble start in life as a ballplayer and this was right from the time he was six years old. Surprisingly enough he started visiting the polo grounds to see the Giants play while he was ten years. This was quite a privilege considering the fact that he was born during the time McGraw was the manager of the team. With his resilience and determination, he did not give up his passion even after his attempt to be included in the school baseball team failed. Putting up with the environment in the training campus required some level of understanding the other persons boundaries. Old timers were rough on rookies (Lawrence 55), the players would get into a hassle with one another in situations that would only yield suspensions and overrated grudges. The kid got in a hassle with Tim which got him suspended for five days with 50 bucks fine. The treatment from the veterans did not only involve physical bullying and manipulation but also involved a lot of cussing. With reference to what happened to George, he was cleared out of the league just because he had an argument with an umpire called Ferguson who threw him out of the game. The ego or superiority in the veterans compromised the success of the rookies and their performance as it would practically be reflected out in the overall performance in the field. On the contrary, attributes displayed by Jimmy Austin (Lawrence 57) while connecting with Branch Rickey tremendously depicts the perfect image of the veteran-rookie relationship defined with common ground rules that promote and maintain respect within the club. Apparently, rookies owed the veterans a great deal despite the fact that they would not in any way make the life of a rookie be to get up to the plate in a batting practice. Among them, McGraw insisted that youngster rookies be subjected to running around the park as many times as possible. Before it would turn out be one big family the veterans didnt openly receive the newbies into the field but they would rather try to keep the plate away until the rookies would personally express their guts and to some extent drive them away instead (Lawrence 77). On the other hand, it was still the role of the same veterans to instill the skills and perfect the capabilities of the fresh minds at the pitch. Rube Bressler having played alongside Eddie Roush had the privilege to be taught the art of perfection in hitters, line drives, yelling for the ball, shifting on different hitters and to also running after a fly. Rube Bressler was mentored by Eddie as improvements right from the first ball he caught as an outfielder are evident from the achievements he made years later. Bob OFarrell was mentored by Mr.Bresnahan who was the very first person to wear shin guards. He taught him how to make a good catch despite the fact that other guys didnt want a rookie to tag himself along and replace one of their buddies. Life off the field for many of the players revolved around family and friends but to much deeper extents the players would link up with their seniors and talk about the good old times. Uncle Robbie, for instance, being a baseball sound minded person and an approachable manager would go for hunting and fishing. At the Dover Hall fishing and hunting place was a place he could talk about Baltimore Orioles and forget about ball game. Lefty ODoul points out that ballplayers dont entirely talk about baseball but would rather be involved in talks about stocks, commercials, bonds, real estate and personal projects that reflect further from the field of baseball. They would also meet at the drugstore and talk about the matches that had the record-breaking pitches and the players who had performed tremendously. This was a culture that was passed on to the generations that were forthcoming and they would be the basis of efficient baseball techniques applicable in the turn of the 20th century and the forthcoming centuries. Among other off-pitch activities were vacations. To Sam Crawford, baseball was a field he viewed full of real individualists whom unlike the sportsmen of the current era they can never be forgotten. He on the other hand preferred reading during the times he was off the pitch. This case was however not the normal routine after years of study due to the moral erosion experienced in the world of bombings and killings that not only compromise the living standards but also baseball has suffered negligence from the society. The sport that once ruled the human operations is played by young children. Life after the filed seemed somehow doomed to those who did not have their career ruined by unwise decisions of club business owners. Harry Hooper later found himself in the club that was owned by a person known as Harry Frazee. His career went south after the owner sold off all of the best men and ended up destroying the entire team. Having been peddled to Chicago for a three-year contract, he did not stay for long but got his contract revoked. He went into the real estate business, coached baseball at Princeton for years but later worked temporarily as a postmaster for 25 years. In 1923 individuals like Joe Wood on the other hand after being a ballplayer for quite some time was offered a job as a coach at Yale for 20 years. The life of ballplayers after the success of their career narrowed down them becoming coaches in schools. Many opted to pursue the fields they would have at first pursued if it was not for the success of their skills in baseball. Though some retired as baseball coaches, many of this veteran chose to remain as family guys in that upon retirement all that they could later do was wake up in the morning and read the papers after which the normal schedule out of the pitch would follow. Davy Jones, for instance, went ahead and started a drug store right before he was done with baseball. In 1915 when he finally decided to end his baseball career he decided to follow the path of pharmacy which he pursued during his free time but later decided to do it as a course that later granted him the chance to pursue drugs as a career until he retired thirty-five years later. For Hunk Greenberg, World War 2 came was the end of his baseball career that he had practiced for close to four years and a half. Hugh Mulcahy was the first baseball player to have joined the armed forces in 1941and did not get back to baseball until 1945 at the prisons annual game.

Analysis Of Macys, Kohls And Burlington - 1544 Words

Introduction The companies that were chosen for a company analysis include Macy’s, Kohl’s, and Burlington. Since the retail industry has been lagging behind lately, these companies will help determine the prospective financial investment in the retail industry. As Macy’s as our primary company, we chose Kohl’s and Burlington to be the two comparative companies. These companies are comparable due to the same SIC code of 5311 in the subgroup of department stores. These companies offer similar products and services with little differentiation between the three. Brief Description of the Individual Companies The Macy’s Corporation was founded in October 1858, and they are headquartered in Cincinnati, Ohio. The corporation focuses on internet sales in the United States, and they employ 166,900 full-time employees. Macy’s sells a range of merchandise, everything from apparel and accessories for men, women, and children; cosmetics; home furnishings; and other consumer goods. Similar to Kohl’s, Macy’s sells a special range of clothing, accessories, handbags, jewelry and footwear. As of January 20, 2016, it operated approximately 900 locations in 45 states, the District of Columbia, Guam, and Puerto Rico under the Macy’s, Bloomingdale’s, Bloomingdale’s Outlet, Macy’s Backstage, and Blue Mercury names; as well as Websites, including macys.com, bloomingdales.com, and bluemercury.com (M Profile | Macy s Inc. Common Stock - Yahoo! Finance). In addition, Macy’s operates as aShow MoreRelatedEssay on Macys Financial Analysis1303 Words   |  6 PagesMacy’s Inc. Fiscal Year End: January 29, 2011 Date of Report: April 25th, 2011. By - Monika Gupta The annual report and 10-K filings were obtained from macys.com. The financial statements included in the annual report are as follows: consolidated statements of operations, consolidated balance sheets, consolidated statements of changes in shareholders’ equity, consolidated statement of cash flows, and notes to consolidated financial statements. In the report, Macy’s Inc. recognizes severalRead MoreMacys vs Nordstroms Essay2858 Words   |  12 PagesStatement Analysis: Macy’s Inc. vs. Nordstrom, Inc. MACY’S, INC. a. Macy’s, Inc. is a retail organization operating retail stores and Internet websites under two brands (Macy’s and Bloomingdale’s) that sell a wide range of merchandise, including men’s, women’s and children’s apparel and accessories, cosmetics, home furnishings and other consumer goods. Macys’ competitors include other middle priced-ranged department stores including Nordstrom, Bed Bath Beyond, Belk, Bon Ton, Burlington CoatRead MoreMarketing Retail Management Notes1974 Words   |  8 Pagesassociates Store Hours MKT 307 Retail Mgt Wednesday, January 23, 2008 List of retail entrepreneurs among Forbes top 400 Walton Family (Wal-Mart) Fisher (The Gap) Wexner (Limited) Menard (Menards Marcus, Bank (Home Depot) Kellogg (Kohls) Schulze (Best Buy) Levine (Family Dollar) You are faced with an Ethical Decision: What Can You Do? #61664;Ignore your personal values and do what your company asks you to do- you will probably feel dissatisfied with your job #61664;Take

Essay on Crime Rates in Prison - 2306 Words

Introduction Research has been done comparing the violent rates between males and female prisons. It is important to study this theme because it does not only lead to the conclusion of where violence prevalent in male or female prisons, but it focuses on other issues as well. This paper deals with the social, psychological and sexual issues of the prisoners. Furthermore, most people believe that males biologically are more prone to violence, therefore violence is prevalent in male prisons and should have higher rates of violence than female prisons; however, there is more to this idea. This theme will examine the differences in violence between male and female prisoners and what causes them to have high rates of violence. The main†¦show more content†¦Instead they engage in relational violence (spreading rumors and talk about each other) to hurt each other. The prisoners that participated in this research admitted that they use rumors to isolate each other base on the crime they have committed and/or simply because they don’t like other inmates. This research not only deals with female prisoners, but also deals with the type of violence female prisoners engage in. Sexual coercion Another variable regarding this topic is a comparison of sexual coercion experiences reported by both male and female prisoners. This variable is very important because it examines both genders based on sexual coercion. Johnson and Johnson (2006) point out that male are more expose to violent sexual coercion compared to female inmates. Due to the fact that males are more likely to have higher levels of force used against them by the guarders. As a result the inmate will act aggressively in order to avoid being a victim of sexual violence. Furthermore, this fact is very important because it contributes to the stereotype that men are more violent than women, therefore should have higher rates of violence in prison. Since male prisoners undergo more physical injury and have more excessive force tactics use on them they become more aggressive. As a consequence they stop being the victims and start becoming the perpetrators (Johnson Johnson, 2006). This is a key factor th at contributes to why violent ratesShow MoreRelatedThe Reasons For Why Recidivism Occurs1441 Words   |  6 PagesIn most places around the world there are prisons set up where people go after committing a crime. Now the point of prisons is to reform a person so when they come out of prison they will be a productive member of society and not the criminal they once were. This does not occur most of the time. In fact, the exact opposite has occurred so much that there is a term for it now. That term is recidivism, which is when a person goes back to a life of crime after some sort of reform. There are many reasonsRead MoreThe American Prison System Is A Vital Portion Of American Culture1151 Words   |  5 Pagesdefines prison as a building where people are kept as punishment for a crime or while they are waiting to go to court. In the United States, there is a large prison system consisting of federal and state prisons. The American prison system is a vital portion of American culture. Crime runs rampant throughout our country and it is up to our prisons to punish people for these crimes, maybe even assist in loweingr the amount of crimes that occur. There are several different types of prisons, separatedRead MoreHarsher Penalties On The Crime Rate904 Words   |  4 Pageswith the lowest and highest unemployment rates; and the lowest and highest crime rates. According to the Bureau of Labor Statistics the states with the lowest unemployment rates generally have the lowest crime rates (Bureau of Labor Statistics). One can argue harsher penalties would most likely det er criminals from committing crimes, but preventive measures are most efficient for decreasing the crime rate. The most efficient way to reduce the rising crime rate in the United States is to install moreRead MoreEssay on Criminal Rehabilitation in the United States Justice System1640 Words   |  7 PagesNationally, every 7 minutes, another person enters prison. And every 14 minutes, someone returns to the streets, beaten down and, more often than not, having suffered a great amount of violence during his or her incarceration. Professionals will tell you that incarceration really does very little to stop crime, but we go on spending billions of dollars in order to lock up more and more people. We have become the country with the highest incarceration rate in the industrialized world. (National CriminalRead MorePrison Is Defined As A Building Whereby People Are ‘Legally1674 Words   |  7 PagesPrison is defined as a building whereby people are ‘legally held as a puni shment for a crime they have committed, or whilst they are awaiting trial.’ According to the prison reform trust, the prison system has been overcrowded since 1994 and the prison population has increased, where between June 1993 and June 2012 prison population in England and Wales increased by 41,800 prisoners to over 86,000. With such increased numbers, it is questionable as to whether prison is effective, if it works andRead MoreIt Is Often Stated That Prison Does Not Work Because of the High Recidivism Rates. Why Do You Think the Prison Population Has Increased so Much in the Last Ten Years?1740 Words   |  7 Pagesdespite having been punished for a crime go on to repeat it, only to be returned to a custodial sentence. It is for this particular reason that the penal system need to decide whether the system is effective in doing its job, or reforms are needed to improve the way it conducts itself. What causes Recidivism? Recidivism is caused by criminals who have been through the courts and prison system and still refuse to turn away from crime; the causes of repeat crime may involve many social factors,Read MoreDo The time, Lower The Crime by James Q. Wilson and Mandatory Minimum Drug Sentences Waste Resource by Kevin Zeese1205 Words   |  5 PagesPrison reform has been talked about since the late 1800’s and early 1900’s with the goal of giving prisoners better living conditions. Today’s issues involving prison reform have caused many debates on whether or not prisons should change their traditional ways and try to find a more suitable solution with prison related problems like overcrowded facility and huge sums of money being spent on these prisons. Two article that are going to be analyzed in this essay are entitled â€Å"Do the time, lower theRead MoreHigh Rate Of Violence Throughout The World1400 Words   |  6 PagesThis report will discuss the high rate of violence in prison systems throughout the world. The report will identify three legal standards and/or operational procedures that are emerging around the globe that govern correctional professional practices within corrections systems and could be applied to the South American prison system. The United States will be a point of reference to compare and differentiate with other countries on legal standards and operational producers. The report will also evaluateRead MoreCriminology Rational Choice Theory1683 Words   |  7 PagesName Instructor Course Date Essay Questions Question 1 At the core of criminology, there is a belief that a criminal decides to commit a crime after weighing the benefits and disadvantages of engaging. In such a case, the decision to commit the crime is a rational one, and the best way to counter it is through a deterrence-based system. The rational choice theory assumes that humans are self-centered and the actions they undertake determine the consequences they incur. The position of rationalityRead MoreThe Issue Of Reoffending Rates1507 Words   |  7 PagesWithin this essay I will discuss the issue of reoffending rates in England and Wales, and identify relevant statistics associated with this ever-increasing social problem. The annual cost of reoffending to the UK is between  £9.5 and  £13 billion, more than the cost of holding the London Olympics each year. David Downes (2001) argues that there is an ideological function of reoffending – to make capitalism look successful. This is because it soaks up a large percentage o f the unemployed, therefore

Auditing and Assurance Financial Analysis

Question: Discuss about the Auditing and Assurance forFinancial Analysis. Answer: Introduction In audit of financial analysis, the most common report prepared by the auditor is the unqualified report also known as the clean review. This review is used where there is invariably no significant constraints that affects the audit performance. Moreover, the audit evidence obtained in the financial statements and the working papers of the audit reveals insignificant deficiencies in the financial statements or any circumstances that unusually affects an independent auditors report. This is in accordance to ASA 700. Opinion with Exception According to the Declaration on rules and audit procedures in ASA 700, there are certain circumstances that do not allow the auditor issued an unqualified opinion (clean opinion) and on the contrary, must issue a qualified opinion or report. There are two important communications in this report. First, the auditor's opinion contains a qualification, which means that the auditor expresses an exception to the fair presentation of the financial position of the results of operations and cash movements in the auditor's report (Bromilow, Griggs and Olson, n.d.). Secondly, the auditor should normally indicate the monetary impact of the deviation on the financial statements to enable the reader to evaluate its effect on the financial statements. For example, it may be uncertain whether long-term assets should be revalued using a liquidation basis of accounting. Going Concern Issues An independent auditor can add an explanatory paragraph due to a significant litigation situation. The use of the auditor of a room explanatory paragraph to describe a significant uncertainty is substantially affected by the probability of a significant loss (Chorafas, 2001). The next three paragraphs illustrate the consideration that the auditor on the additional explanatory text. Probability of a significant loss Remote significance of loss leads the auditor to issue a standard unqualified opinion. Reasonably possible - The auditor's decision to add an explanatory paragraph depends on whether (1) the likelihood of an unfavourable outcome is closer to remote or probable, and (2) the magnitude of the loss in relation to the relative importance (Fraser and Ormiston, 2001). If a significant loss is probable and can be estimated, management must create the corresponding provision in the financial statements. If the loss is reflected in the financial statements, a standard unqualified opinion is issued. However, there are significant uncertainties that cannot be reasonably estimated by management or by the auditor. This additional explanatory paragraph highlights the uncertainty. After reading the notes to the financial statements, readers should reach their own conclusions on the possible effects of uncertainty on the financial position, results of operations and cash movements. Significant Uncertainties The auditor may wish to emphasize a matter relating to the financial statements and express an unqualified opinion. In this example, the auditor has chosen to highlight the note on related party transactions for readers of the financial statements parties. However, the financial statements are fairly presented in all material respects. As shown here, the scope of the audit and the opinion expressed by the auditor does not differ from the standard report. The auditor only emphasizes certain disclosures in the financial statements. Emphasis on an Issue The auditor issues this report when a significant portion of the audit work is performed by other auditors. This often occurs when another firm of independent public accountants conducted the audit of the financial statements of a subsidiary company (Hawker, 2000). This report provides users with specific information on the division of responsibilities between the principal auditor and the other auditor by indicating the size of the company audited by other independent accountants. An additional opinion paragraph to indicate that the opinion on the consolidated financial statements is based, in part, in the opinion of the other auditors explanatory paragraph is added. The opinion paragraph is modified only to reflect the accounting basis used to prepare the financial statements. In this example, the auditor issued an unqualified opinion on the fair presentation, in all material respects, the financial statements in accordance with accounting standards established by the regulatory body. Going Concern of Connor company Every company, at certain moments of its existence, will be affected by some type of crisis. In these circumstances it will emerge which is capable of overcome; the rest succumb or be enormously difficult survival (King, 2011). In times of financial and economic crisis, companies, particularly their owners and managers have to show their skills to overcome difficult situation, of course this involves using a lot of creativity andbased on respect for human rights of workers and the labor legislation.Companies often are forced to develop their operations faced by many adversities; some of them derived from economic decisions taken by successive boards and management, which are bad adaptations of the experiences of the companies goals. Adverse or Negative Opinion When the auditor realizes that there is substantial doubt about the customer's ability to move on as a going concern for a reasonable period of time an explanatory paragraph is included in the report (Moizer, 2005). This paragraph refers to the note to the financial statements where uncertainty about the ability of the entity to continue as a going concern and management plans with respect to such uncertainty, are treated. it is also uncertain whether the financial statements should be adjusted and in what amounts. For example, it may be uncertain whether long-term assets should be revalued using a liquidation basis of accounting (Wittsiepe, 2008). b) Inventory management system in auditors report Audit of inventories can lead to material effects to the companys financial statements. However, the difference between the two inventory management system LIFO and FIFO are used in the parent company and the subsidiary which is the local company. In order to record and control inventories, companies adopt the appropriate systems to value their stocks of goods and thus fix its possible volume of production and sales (Saxena et al., 2010). The effects of any changes in inventory management systems will be felt by the American Parent Company in preparation of the group or holdings financial reports. Inventory management systems will not adversely affect the preparation of the local company therefore no material or significant effect on the audited financial report. This will lead to the auditor issuing an unqualified report since the effect is not of material significance. When there had been a change in accounting principles or in the method of its application that significantly affect the comparability of financial statements, the auditor should express mention in the opinion paragraph of its report that there is a caveat to the uniform application of accounting principles and standards. The opinion paragraph should be written by the auditor in this format, except for the effects of any adjustments that might be necessary if the final outcome of the uncertainty described in the above. The provision is known. the financial statements are presented fairly, in all aspects significant fairly the current assets that is the inventory level and financial position of the local company. c) Factory building valuation in auditors report Balance sheet valuation is based on the initial cost of the factory building less the accumulated depreciation over a period of five years and the annual depreciation (Tracy, 2008). Therefore if the Victorian Manufacturing Company includes the value of the factory buildings at market value then this is a material misstatement. This will greatly affect the final valuation of the company in the balance sheet even though the directors are adamant that the valuation has remained relatively the same over the course of the five years. The independent auditor can issue an unqualified report to the company but with an exception paragraph for his disclaimer of opinion. Identify the Internal Control Weaknesses in the Adel Companys Procedures Adel Company has a lot of weaknesses in the internal control procedures in recruitment, payment and dismissal of the workers they are hiring. Control environment should not be weak to avoid massive loss of company and fraud. Strong internal controls also leads to efficiencies in both time management and resources allocation. The following are the issues that I have identified that lead to weakening of the internal control procedures; 1 ) The company foreman employs the workers single handedly. He interview and hands the job to the qualified people. He has no assistance and this can lead to a flawed hiring process, recruitment of unqualified of personnel, favoritism, bribery and hiring of ghost worker. 2 ) After the hiring process, the interviewee feels his or her tax installment declaration form and hand it back to the foreman. This can lead to collusion between the foreman and the employee to defraud the company. 3) Manual entry of the hourly rate of work by the foreman who hand over the form to the clerks. This is to notify the clerk that the person has been employed. 4) The foreman verbally instructs and advises the payroll clerk on any adjustment in the payroll changes 5) At the entrance is the timesheets are kept for the workers to pick at any time freely without any checks. 6 ) Upon arrival and departure, the workers fill their hourly work attended with a pensil and submits the same at the end of the week. 7) It takes some days for the payroll clerk to take the timesheets for verification 8) The timesheets are divided alphabetically and equally allotted to the two payroll clerks and each clerk is responsible for her section. The clerks do not even check each others work as the two know what alphabetical order they have to work with. 9) Employees are automatically removed from the payroll if they do not submit the timesheets while each payroll clerk prepares her payroll cheques. This will definitely lead to overcharging the company and collusion as the clerk may collude with the workers. 10) The chief accountant manually signs the payroll cheques and is given to the foreman. There is no automation of the accounting procedures and systems are manual. 11) The foreman is also responsible for distribution of the cheques and delivery of the cheques to absent workers. This will lead to unaccounted money and fraud due to absent workers. 12) The payroll bank account is prepared by the chief accountant without verification of the physical details of the workers as well as preparation of the payroll tax report. With this process, there is total breakdown of internal control systems. There are no checks, balances and verifications in the system which will lead to massive loss of cash resources of Adel Company. This system needs an effective checking system to detect and capture fraud, theft and embezzlement of company resources. Identification of Test Control for Each of the Errors Identified Substantive controls procedures should be identified and implemented as follows; 1) The hiring process should be conducted by at least 3 people checking and verification of the workers and to ascertain the correct number hired (Wittsiepe, 2008). The foreman should hire with the help of two others. 2) Automatic systems should be employed rather than manual systems where the workers feel their own tax installment form. Additionally, someone should be hired to fill the forms for the workers to avoid over declaration. 3) The foreman role should end at the hiring stage. An independent person should hand over the forms to the payroll clerks 4) The foreman should have a written entry timesheet for any adjustments in payroll and avoid verbal instructions for record keeping 5) Workers should not feel the timesheet with a pencil as the entries can be easily changed. They should use marked ink pens or a computerized system for checking that cannot be manipulated. 6) Verification should be done on the last day of work by the payroll clerk 7) The payroll clerks should work together, one to verify while the other checks the payroll rather than dividing the timesheets alphabetically. This will lead to transparency of the payroll. 8) Changing the payroll system from manual entry to an automatic computerized system will reduce theft or fraud by the payroll clerks, the chief accountant and the foreman. 9) After manually signing the payroll check, the chief accountant should pay the workers himself while retaining the cheques for absent workers to collect them after verification and proper identification. 10) The foremans work should be only to oversee the workers work and not any cash related to avoid colluding, theft and embezzlement of companies cash. Recommendation and Conclusion The auditor should use professional judgment in conjunction with their knowledge of the specific circumstances of the Company to determine what tests to apply, when to apply and how be tested and what type of report to give in accordance to ASA 700. Opinion Paragraph In conclusion, the Independent Accountant does not express any warranty. An auditor's opinion is based on professional judgment and is reasonably sure of their conclusions. Here it emphasizes the relative importance. An auditor checks the internal control systems of a company and gives a report based on the systems (Wittsiepe, 2008). These systems need an effective checking system to detect and capture fraud, theft and embezzlement of company resources. References Audit and assurance (United Kingdom). (2007). London: BPP Learning Media. Bromilow, C., Griggs, L. and Olson, J. (n.d.). Audit committees and financial reporting, 2016. Chorafas, D. (2001). Implementing and auditing the internal control system. Houndmills, Basingstoke, Hampshire: Palgrave. Fraser, L. and Ormiston, A. (2001). Understanding financial statements. Upper Saddle River, N.J.: Prentice Hall. Gray, I. and Manson, S. (2011). The audit process. Andover, Hampshire, UK: South-Western Cengage Learning. Hawker, A. (2000). Security and control in information systems. London: Routledge. Jajodia, S. and Strous, L. (2004). Integrity and internal control on information systems VI. Boston: Kluwer Academic. King, A. (2011). Internal control of fixed assets. Hoboken, N.J.: Wiley. Moizer, P. (2005). Governance and auditing. Cheltenham, Glos, UK: Edward Elgar. Pedneault, S. (2013). Preventing and detecting employee theft and embezzlement. Hoboken, N.J.: Wiley. Saxena, R., Srinivas, K., Rai, U. and Rai, S. (2010). Auditing. Mumbai [India]: Himalaya Pub. House. Saxena, R., Srinivas, K., Rai, U. and Rai, S. (2010). Auditing. Mumbai [India]: Himalaya Pub. House. Tracy, J. (2008). Accounting for dummies. Hoboken, NJ: Wiley Pub., Inc. Turner, L. and Weickgenannt, A. (2013). Accounting information systems. Hoboken, NJ: John Wiley and Sons. Wittsiepe, R. (2008). IFRS for small and medium-sized enterprises. Wiesbaden: Gabler.

Trip to Bowers Museum Essay Example For Students

Trip to Bowers Museum Essay My first experience to the Bowers Museum on Wednesday January 14, 2015 has been an inspiring and enlightening visit. The sculptures on the anterior of the museum in the â€Å"Sculpture Garden† were exquisite, including the water fountains aligned in a row making it a serene environment. The front lobby lady was very informative and showed me a map of where everything is located, as well as the security guard there who said if I needed anything to let him know. Although I was having a difficult time walking through the museum, because I am in a medical walking boot from a broken foot. We will write a custom essay on Trip to Bowers Museum specifically for you for only $16.38 $13.9/page Order now I pleasantly was inspired by every piece of artwork and artifacts I saw. I enjoyed gazing at the incredible Mandala artwork in the Leo Friedman Foundation Galleria, each one was with precision. I visited the gift shop which is directly across from the Tangata Restaurant; the gift shop offered a variety of wonderful products. They have everything from ancient history to present day. I was a little disappointed because they had a few places that were closed off due to maintenance and I couldnt view much in the museum. I heard much great hype about Bowers Museum, and since I have never been here before I thought I would give it a try. I was surprised how small the museum was, some exhibit rooms were small compared to other exhibits. For instance, the California Legacies: Missions and Ranchos, First Californians and Pre-Columbian Ceramics rooms were small with beautiful findings but not many. I think if they didn’t close off a few places in the museum, I would have enjoyed more of what they have to offer. The first room I saw when I walked in the museum is called the Spirits and Headhunters: Art of the Pacific Islands, in this room were masterworks from cultural regions of Micronesia, Melanesia, and Polynesia. Mostly focused on New Guinea, land of the headhunter and the artistic traditions into daily and ritual life. There were larger than life masks, finely crafted feast bowls, Sepik River men’s house, shell and feather currency, tools of the shaman, weapons of warfare and hum trophies taken in retribution. The Wasekaseka Necklace from Fiji, Polynesia made from Sperm whale tooth and fiber was one of my favorite things I saw there. Pacific Islanders wore this necklace as a symbol of honor, wealth and power. These were people of high-status individuals who in many cases received them as gratitude for an alliance or for their political support or as a token of solidarity. It was extremely rare to obtain a whale beached on shore in the 18th century. I was surprised to find this out because I received a replica of a wasekaseka from a friend of mine who is Samoan. The next exhibit I came across was a room with ancient horses, the Stirrups of the Heian Period, 794-1185 AD in Japan made of iron and lacquered wood was interesting. I am Japanese and this was something new to me, these stirrups but also known as abumi, and the Japanese abumis appear rather unwieldy, but would have represented a great leap forward for the mounted samurai. The slipper style of stirrup is visible on the small incense burner in the form of a horse. I knew the samurai’s been speedy and could control their weapons while on the horses. But I never knew that it was because of their slipper style stirrups. The next exhibit I saw were West Mexican Ceramics which included one that I particularly enjoyed one piece because I am a dog lover, the Comala Phase. Colima, West Mexico from 200 BC – A. D. 300 made from fired clay. The people of Colima created pottery vessels in the form of a small breed of dog called Xoloitzcuintli, commonly known as the Mexican hairless. It is believed that often the dogs were fattened to be eaten at ritual feasts if they were not being used as watch dogs. Following this exhibit I saw some artifacts in a glass called The First Californians, there were exquisite findings in here. Some findings I saw were basketry hat from the Gabrielino culture 19th century, Gabrielino is the Spanish name for the tribe. The Spanish named the so-called Mission Indians after the nearest Catholic mission. Gabrielino’s are known for their native basket weaving and soapstone carving. Unfinished soapstone sucking tube from the channel island culture 250-1700 A. D. which was used to make items of jewelry, religious objects as well as everyday utilitarian artifacts. .u119d0182b4fde748db03d7babdaf8384 , .u119d0182b4fde748db03d7babdaf8384 .postImageUrl , .u119d0182b4fde748db03d7babdaf8384 .centered-text-area { min-height: 80px; position: relative; } .u119d0182b4fde748db03d7babdaf8384 , .u119d0182b4fde748db03d7babdaf8384:hover , .u119d0182b4fde748db03d7babdaf8384:visited , .u119d0182b4fde748db03d7babdaf8384:active { border:0!important; } .u119d0182b4fde748db03d7babdaf8384 .clearfix:after { content: ""; display: table; clear: both; } .u119d0182b4fde748db03d7babdaf8384 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u119d0182b4fde748db03d7babdaf8384:active , .u119d0182b4fde748db03d7babdaf8384:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u119d0182b4fde748db03d7babdaf8384 .centered-text-area { width: 100%; position: relative ; } .u119d0182b4fde748db03d7babdaf8384 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u119d0182b4fde748db03d7babdaf8384 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u119d0182b4fde748db03d7babdaf8384 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u119d0182b4fde748db03d7babdaf8384:hover .ctaButton { background-color: #34495E!important; } .u119d0182b4fde748db03d7babdaf8384 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u119d0182b4fde748db03d7babdaf8384 .u119d0182b4fde748db03d7babdaf8384-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u119d0182b4fde748db03d7babdaf8384:after { content: ""; display: block; clear: both; } READ: A Study on Customer Satisfaction with Pantaloons EssayThe tube was intended to be a shaman’s healing tube used to suck diseases from a patient. There was also rock crystals from the channel island culture from 250-1600 A. D. I now understand why my aunt collected so many rock crystals because of their meaning. The first exhibit I saw was in the California Legacies: Missions and Ranchos room. The design of the exhibit and the history behind each piece was properly explained. When I walked through the room, an experienced docent summarized a handful of pieces to me regarding what era and who the artifacts belonged to and how it was used. On the right side of this room, closer to the middle against the wall, I came across the first artifact that got my attention. The first artifact was called a â€Å"Mission Indians dispatch pouch† from 1780-1820. This dispatch pouch is handmade with leather and California black bear fur. These dispatch pouches were used to carry messages from one mission station to another by Native American runners. The Native American runners were chosen by the mission padres for their speed and stamina. To be the bearer of religious doctrine was considered a great honor. Many native peoples who converted to Christianity became known as â€Å"Mission Indians† in spite of their tribal affiliation. The Mission Indians is a term for indigenous peoples of California, living in coastal plains, adjacent inland valleys and mountains and on the Channel Islands in central and southern California. These tribes established peaceful cultures from 250 to 8,000 years before Spanish contact. In 1769 the Spanish Franciscan mission was built in San Diego and local tribes were relocated and conscripted into forced labor on the mission from San Diego to San Francisco. Many of these tribes died from diseases, starvation, over work and torture. Quite many of the tribes were forcibly converted and baptized as Roman Catholics by the Franciscan missionaries at the missions. The tribes represented were, Pomo, Hupa, Yokuts, Miwok, Maidu, Wintun, Shasta, Karok, Yurik, Costanoan, Salinan, Chumash, Cahuilla, Chemehuevi, Panamint and Mono. The next piece that caught my attention was the cornerstone from grijalva adobe, which is located in the Missions and Ranchos room towards the middle of the room. This cornerstone is from 1800 and was the first adobe building and the first secular building in Orange County outside the limits of Mission San Juan Capistrano. Don Juan Pablo Grijalva was a soldier, settler, rancher and pioneer who came to California with the Anza expedition in 1775. During that time there were only five missions, two presidios and a single Rancho of 120 square yards. Don Juan Pablo Grijalva created the first Rancho in what became Orange County. Juan Pablo Grijalva was second corporal of the Presidio Terrenate when appointed by Juan Bautista de Anza as Sergeant of the Expedition to Alta California. Just outside of the Missions and Ranchos room, I saw a fireplace with a Comal hanging from the left side of it. This â€Å"Comal† is significant to our history by Don Juan Forster c. 1830. The word Comal comes from the Aztecs culture that was located in Mexico. The purpose of the Comal is well known in their cultures of the making of tortillas, the frying of different kinds of meats and to toast coffee and cacao bean. Although many textbooks do not talk about Don Juan Forster, he is an important person to know about. Many people in the 1800’s used Comal’s or some type similar to cook their meals on in their daily lives. John (Don Juan) Forster became a Mexican citizen of early California and was one of the largest landowners in California. The Mexican government appointed Forster captain of the port of San Pedro in March of 1843. Forster and brother in-law of both the California governor Pio Pico and the commander of the insurgents determined that the pragmatic thing to do was to offer assistance to the Americans in the Mexican-American War. The California Gold Rush created a demand for southern California cattle, and Forster profited by supplying that demand. Dav14] The next finding I saw was the model of the Diamond Tally-Ho Stage Coach from 1870, made from wood, iron, leather, chain and cloth. The Tally-ho coach would run between San Diego and Julian carrying mail and passengers. During that era, people needed to find a ways of transportation and by all means the people would take the tally-ho stage coach, or other means of transportation. I then walked down the hallway and saw a wells fargo stro ng box from 1855, made from wood, iron, leather and chain. The safe transfer of money was necessary for the building of the new American cities. .ua32e91df11203a86e18b65779c7b535a , .ua32e91df11203a86e18b65779c7b535a .postImageUrl , .ua32e91df11203a86e18b65779c7b535a .centered-text-area { min-height: 80px; position: relative; } .ua32e91df11203a86e18b65779c7b535a , .ua32e91df11203a86e18b65779c7b535a:hover , .ua32e91df11203a86e18b65779c7b535a:visited , .ua32e91df11203a86e18b65779c7b535a:active { border:0!important; } .ua32e91df11203a86e18b65779c7b535a .clearfix:after { content: ""; display: table; clear: both; } .ua32e91df11203a86e18b65779c7b535a { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ua32e91df11203a86e18b65779c7b535a:active , .ua32e91df11203a86e18b65779c7b535a:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ua32e91df11203a86e18b65779c7b535a .centered-text-area { width: 100%; position: relative ; } .ua32e91df11203a86e18b65779c7b535a .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ua32e91df11203a86e18b65779c7b535a .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ua32e91df11203a86e18b65779c7b535a .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ua32e91df11203a86e18b65779c7b535a:hover .ctaButton { background-color: #34495E!important; } .ua32e91df11203a86e18b65779c7b535a .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ua32e91df11203a86e18b65779c7b535a .ua32e91df11203a86e18b65779c7b535a-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ua32e91df11203a86e18b65779c7b535a:after { content: ""; display: block; clear: both; } READ: The Tempest: Caliban EssayThis gave the new settlers a sense of security. From 1855 through 1866, Wells Fargo expanded rapidly, becoming the West’s all-purpose business, communications and transportation agent. Wells Fargo’s company developed its own stagecoach business and participated in the Pony Express. I also thought the Mexican Brandy Still was interesting. The still belonged to Don Juan Forster from 1776-1831 made from copper. Don Juan Forster purchased the brandy still during one of his sea voyages. Don Juan had a reputation for producing fine liquors and his wine could not be surpassed. Brandy was manufactured by the missions and early rancheros for exchange with foreign traders. Brandy and alcoholic liquor distilled from wine or fermented fruit juice, was frequently used as a medicinal or curative liquid. The main interest in the room was the statue of Saint Anthony of Padua from 1800. Saint Anthony of Padua was also known as Anthony of Lisbon, he was a Portuguese Catholic Priest and friar of the Franciscan Order. Saint Anthony was noted by his contemporaries for his forceful preaching and expert knowledge of scripture and the patron saint of finding things or lost people. He was the second-most-quickly canonized saint after Peter of Verona. He was also proclaimed a Doctor of the Church January 1946. St. Anthony became a Franciscan in the hope of shedding his own blood and becoming a martyr. St. Anthony is called the Hammer of the Heretics, his great protection against their lies and deceits in the matter of Christian doctrine was to utter, simply and innocently, the Holy Name of Mary. St. Anthony wanted to profess the Catholic Faith with his mind and his heart at every moment and time. St. Anthony served as envoy from the general chapter to Pope Gregory IX, his preaching at the Papal court was hailed as a â€Å"jewel case of the Bible† and he was commissioned to produce his collection of sermons. In 1691 Spanish missionaries came across a small Payaya Indian community along what was then known as the Yanaguana River on the feast day of Saint Anthony, June 13. Throughout our history, religion was the utmost main concern. Between 1780 and 1850 had been characterized by John Bossy as representing the ‘birth of a denomination’ for Catholicism. There were about 80,000 Catholics in England in 1770; by 1850 this had multiplied ten times to about three quarters of a million. Catholicism developed in areas where it had been barren since the Reformation. Especially in the early years, religion caused separation of beliefs from state to state. There was a lot of doubt between each religion, which caused quite a few arguments. People will always look for another way of finding out a solution and if they can’t come up with one or they tried everything in their power and failed, then they would look to a higher power for guidance.