History Essay Example | Topics and Well Written Essays - 750 words - 14

History - Essay Example Germany had a strategy to win the war by starving the British. So on February 4, 1915, it issued a formal declaration, warning neutral ships to stay away from the British waters or risk being sunk. Wilson strongly challenged this declaration making it clear the US government would not tolerate sinking of any of its ships. Subsequently, on May 7th, 1915, German U-boat sank the British ship Lusitania, resulting in deaths of over 100 American citizens. President Wilson lodged strong protests to the German government, which claimed that the British ship was carrying arms and ammunitions. After several months of diplomatic efforts, in April 1916, President sent an ultimatum to the German government to stop its policy of unrestricted submarine warfare. Germany complied and US entry to the Great war was put off. President Wilson was re-elected for having kept America out of war. However, in January 1917, frustrated by British naval blockade, Germany decided to reintroduce the policy of unrestricted submarine warfare. This resulted in the US severing all diplomatic ties with Germany. Also, the British intercepted the coded Zimmermann Telegram telegram sent by Germany to Mexico. In the telegram, Germany had proposed alliance with Mexico should America join the war. In return, Germany promised to help Mexico in back states of Arizona, Texas and New Mexico. When this telegram was made public in the United States there was a huge public outcry, eventually forcing President Wilson to declare war on Germany. In an address to the congress, President Wilson said that loss of civilian lives as a result of unrestricted submarine warfare was inhumane and unacceptable and hence left no choice for the US but to join the war. He said that war was against the German government, and not the German people who were not consulted in this war. He also made it clear he would only be declaring war against Germany and not with the other allies, at least for the

Look below Essay Example | Topics and Well Written Essays - 1500 words

Look below - Essay Example The determination of the five important skills that the forensic accountants must posses It is important to know that the field of forensic accounting is a special arena of accountancy that deals with engagements with the outcomes from real as well as anticipated disputes. The word forensic means suitable for use in law court and it is referred to that standard that the potential result that the forensic accountants’ personnel have to work. The forensic accountants are also known as forensic auditors and they often have to engage themselves in providing expert advice at the eventual trial. The accountants require some type of skills in order to perform effectively in the market. The most important skills that the accountant requires are analytical characteristics, ethical, investigative, auditing skills, communication, interpersonal as well as specific credential requirements. The forensic services contribute an important part in the client services list and with the view to b ecome a productive accountant it may not gets transformed into productive accountant. The effective forensic accountant should have some professionalism to define the broad spectrum comprising of knowledge and skills. The services of forensic accounting comprises of the following: The application and the implementation of the knowledge as well as investigative skills acquired by the certified public accountant Collecting, analyzing as well as evaluating the evidential matter Interpretation and the outcomes in the courtroom or some other administrative venues The next tabulation will show the forensic knowledge required in the process The professional responsibilities and the practice in management Resolution to dispute, laws and courts Preparation and planning of the business process Collection of information and documentation of important information Invention of new techniques Reporting, experts and testimony The core skills of the CPA comprises of forensic accountants knowledge a nd some special forensic knowledge. The core skills in the arena of education, training and the accounting principles along with some attested services conclude the skills from the traditional accounting perspectives. However on the ideas of forensic accountant the same set of skills may not be adhered to these basic skills. Some of the areas explored and relevant to the forensic account and accounting are mentioned below. The characteristics and the traits The niche skills The advanced skills The specialties required and the certifications The arenas for advancement It should be noted that there must be some gap between conceiving the skills and the requisite knowledge along with the ability to transfer the skills into implementation of forensic accounting practices. The skills and the traits point out to the necessity for the accountant to search for the related information and the implementation of the information in the process to solve the problem accrued in the business (Rick, 2010). Then necessity to use analytical practices in forensic accounting engagement may be in the initial processes but it is the most important overall characteristics. The analytical proficiencies are important are important attributes for the forensic accountant (Charles, Ramona & Suzanne, n.d.). The results of different studies show that analytical characteristics are very important in forensic accountant’s ability to opt for the value added services and calls

Happy and Succeed Essay Example for Free

Happy and Succeed Essay Most students graduate from high school knowing what they want to persuade in life and accomplish, many other students don’t have a clue about anything they want to do nor persuade so for example, in the article The Pink Floyd Night School by Mark Edmundson, he as many other students after graduating high school didn’t know what he was going to do or study as a career, basically he had no clue of what he wanted. Life experience brought him the knowledge of knowing what he wanted to do in his career life. Edmundson uses many life experiences, as well as vivid examples to expand his argument of why he thinks students should take time off of school and about a year to just relax and figure out what career exactly do they want. Besides Edmundson taking it slow and his friends moving on to the fast lane of working and studying for good paying job without taking a break after high school, Edmundson took five years relaxing and working. In the article The Pink Floyd Nigh School Edmundson says, â€Å"The culture is on their side when they tell me about law school and med school and higher degrees in journalism and business; or when they tell me about research grant in China or a well-paying gig teaching English in Japan. I’m impressed, sure but I’m worried about them too. Aren’t they deciding too soon? Shouldn’t they hang out a little, learn to take it slow? † Edmundson is worried about his students taking life way too fast. Choosing careers without even thinking about how young they are and not realizing that their life is going to move very fast that in a blink of an eye their teenage life will be gone and they wouldn’t have that experience that he had as a teenager freshly coming out of high school of just relaxing thinking very well of what he wants. Recall a saying in life that says â€Å"If you work for something you love you will never have to work a day in your life. If student now take is slow and experience and live life to the fullest think of the long run and what will make them happy instead of looking for something that is financially good for them even if they don’t like it.. These people wont enjoy life and wont have any type of life experience that can change and expand their decisions of careers. Going to a four year college straight out of high school or moving to an other place to get what you want isn’t bad at all but in Edmundson mind your not going to get the life experiences that you can get in the streets inside of a four year college. Sure you will get the career faster then the other people that choose to slow down but what’s a few year. Life is short don’t miss out in living. Furthermore, Edmundson worked as a Cab driver , Manager at a movie house, crewman on a ship and a doorman in a disco. But his best job was a gig on the stage crew for a rock production company in Jersey City. Edmundson states, â€Å"The most memorable job of all though was a gig on the stage crew for a rock production company in Jersey City†¦.  That could hold 60,000 counting seats on grass I humped amps out of the truck and onto the stages. † Edmundson shared this vivid example of his life because he loves it and will never forget a memorable loving job that he liked doing. Teenagers these days jump into a carree and then change it in the long run. Or they become parents at a young age that their life pauses because now its not about them its about their child and what is best for them inside of themselves . Their life moves way to fast they get caught up in the moment and don’t take time to relax.. If he would have gone to college he wouldn’t have met nor work on something he liked a lot and it wouldn’t have made him a teacher in Vermont. Edmundson got to live his life and then got to business. He is doing something that he likes and gives him the opportunity of going back in time in his memory of his life flashbacks of when he was in high school and what happen to him when he was young. He gets to tell it to his students and learns something new each year of all the generations he gets to see and talks too of how life was then and how is life now. Don’t let life pass you by. Everyone can still be successful but taking time off school it will give you a better chance of figuring out what exactly do you want to do for your career and in life. In other words, Edmundson never even thought that his life experience would take him to an education path to get his degree in something that he would enjoy doing. He gets the pleasure of teaching kids but as well as going back in time remembering what he went threw to get to his career. He got to live his life, relaxing and enjoying five years of doing nothing but working. Take life easy and enjoy it. don’t make stress if you don’t have to.

Material Weakness And Significant Deficiency Accounting Essay

Material Weakness And Significant Deficiency Accounting Essay Auditing Standard number 5, as outlined by the Public Company Accounting Oversight Board, creates guidelines regarding the manner in which an auditor should approach an audit of a companys managements assessment of that companys internal controls over financial reporting, as well as an audit of that companys financial statements. Of particular note are the Standards outlines of the top-down approach in which an auditor is expected to work his or her way down in testing controls from the most broad level to the most specific, and the Standards definitions of material weaknesses and significant deficiencies. Understanding these concepts is key to understanding the Standard, and thus, essential in performing audits on internal controls over financial reporting and on financial statements. Top-Down Approach Using a top down approach to choose which controls to test regarding an audit of internal control over financial reporting calls for the auditor to begin with the most broad controls, and make his or her way down to the most detailed and specific controls. It is important for the auditor to test these internal controls, as many companies may attempt to ignore certain regulations, or in some cases, not correctly understand or employ them. Internal controls on the financial statement level are the first to undergo scrutiny, followed by entity-level controls, and then significant accounts and disclosures as well as their relevant assertions. The top down approach is utilized to allow for the auditors focus on potential mistreatments of accounts disclosures, and assertions. The top down approach begins with examining the financial statement level, understanding the risks to internal control over financial reporting, and evaluating whether these controls are satisfactory. Once the controls on the financial statement level are tested, the auditor may move to identify and examine entity-level controls. Entity level controls are narrower and more complex than controls on the financial statement level, and include a number of different controls such as controls over management override, risk assessment processes, and controls over financial reporting processes, among others. The auditor must scrutinize the procedures used for each entity level control and determine whether there may be issues with these control procedures. For example, the auditor must examine the procedures used by the company to produce its annual and quarterly financial statements. After an auditor scrutinizes the internal controls on the entity level, he or she should switch focus to significant accounts and their disclosures, as well as their relevant assertions, which include any assertions made by the companys management that have a reasonable possibility of having a misstatement that may cause a material misstatement in the companys financial statements. The auditor is expected to identify the relevant accounts, and then assess the risk factors connected with these accounts. A good deal of the identification process involves the auditors understanding of what could cause potential misstatements. As such, the auditor is expected to perform walkthroughs, in which he or she closely follows a particular transaction through the companys complete process. Walkthroughs are also suggested to be performed in combination with other methods of scrutiny, such as observation and questioning during their process. In selecting which controls to test, it is important for the auditor to consider which ones will have a potential risk of misstatement, and have a significant effect on the auditors conclusion of such. Material Weakness vs. Significant Deficiency In understanding the difference between a material weakness and a significant deficiency, it is important to first understand what a deficiency is. Deficiencies can exist in both design and operation, and they disallow employees from preventing, or in some cases, identifying financial misstatements. Material weaknesses exist when there is a reasonable possibility that a misstatement will occur as a result of one or more deficiencies. A significant deficiency, although less severe than a material weakness, occurs when a deficiency in internal control over financial reporting is worth looking at as a potential cause of future misstatement. There are many indicators of material weakness outlined by the Standard that help to serve an auditor in identifying such weaknesses. These indicators include the identification of fraud practices by senior management, restatements of financial statements that appear to correct misstatement, misstatement of current financial statements, and ineffective oversight of internal controls by the companys audit committee. In addition, the auditor is expected to take steps in reporting material weaknesses as well as significant deficiencies in a companys internal controls over financial reporting. Both material weaknesses and significant deficiencies must be communicated to the audit committee in writing; however, while all material weaknesses must be identified, the auditor is not obligated to report any significant deficiencies that he or she is not aware of. Moreover, both material weaknesses and significant deficiencies must be reported to management of the company being audited, with less importance given to significant deficiencies than to material weaknesses in the write-up. The guidelines created by Auditing Standard number 5 help to establish a standard by which auditors must abide, and helps them through the process of auditing a companys internal controls over financial reporting and that companys financial statements. The top down approach creates a systematic process by which auditors can zero in on potential mistreatments of accounts disclosures, and assertions. Understanding material weaknesses and significant deficiencies is imperative in the process of identifying and reporting such mistreatments and misstatements.

Celebrity Activists in Contemporary Society Essay -- Politics Celebrit

Celebrity Activists in Contemporary Society Works Cited Not Included According to the book Celebrity Politics, approximately 10 percent of Americans get national political news from nightly entertainment shows such as the Tonight Show. For Americans under 30, the number is nearly five times as many (Orman and West 100). Citizens are looking to be entertained rather than simply educated by the nightly news. As David Schultz aptly put it, â€Å" The new media cover politics, but only politics as it entertains, in part, because the audience the new media attract is a less politically interested audience than traditional news audiences† (20). The fact is that this American audience is less interested in hard news and more interested in entertainment, which has made celebrities effective activists and endorsers of aid organizations in this increasingly celebrity-obsessed society. Americans â€Å"expect, for example, that political campaigns for President will be replete with show biz† (Combs 124). It is no longer good enough for politicians to be defined by their stances on issues, and by the support of different political organizations. Politicians have to be able to provide the citizens with a show, something that will keep them curious and entertained; they need, in fact, celebrity power. Because of this, in order to raise awareness and support for their causes, advocacy organizations have also tapped into the celebrity craze. One area in which celebrities have become extremely involved is that of political campaigns. Politicians want celebrity endorsements in order to become more visible and more popular with different age groups. One survey shows that forty percent of 18 to 24 year olds were influenced by celebrities’... ... Despite the popularity of celebrity politics, the political process is not exclusively relegated to celebrities, and no one is forced to agree with an endorser’s opinion. Perhaps this, then, is the real issue. Clearly, from the standpoint of the advocacy organizations themselves, celebrities are beneficial as activists in today’s culture. They are the perfect spokespeople to maneuver through such an entertainment-driven society and political arena. They raise money and awareness that many aid organizations would not otherwise receive. This research has shown that celebrities have an effect on voter turnout, and also on the way citizens vote. The problem is no longer determining whether celebrities are effective activists. Research now must be done to determine the repercussions of such a celebrity-driven culture on politics, humanitarian aid, and the world. Celebrity Activists in Contemporary Society Essay -- Politics Celebrit Celebrity Activists in Contemporary Society Works Cited Not Included According to the book Celebrity Politics, approximately 10 percent of Americans get national political news from nightly entertainment shows such as the Tonight Show. For Americans under 30, the number is nearly five times as many (Orman and West 100). Citizens are looking to be entertained rather than simply educated by the nightly news. As David Schultz aptly put it, â€Å" The new media cover politics, but only politics as it entertains, in part, because the audience the new media attract is a less politically interested audience than traditional news audiences† (20). The fact is that this American audience is less interested in hard news and more interested in entertainment, which has made celebrities effective activists and endorsers of aid organizations in this increasingly celebrity-obsessed society. Americans â€Å"expect, for example, that political campaigns for President will be replete with show biz† (Combs 124). It is no longer good enough for politicians to be defined by their stances on issues, and by the support of different political organizations. Politicians have to be able to provide the citizens with a show, something that will keep them curious and entertained; they need, in fact, celebrity power. Because of this, in order to raise awareness and support for their causes, advocacy organizations have also tapped into the celebrity craze. One area in which celebrities have become extremely involved is that of political campaigns. Politicians want celebrity endorsements in order to become more visible and more popular with different age groups. One survey shows that forty percent of 18 to 24 year olds were influenced by celebrities’... ... Despite the popularity of celebrity politics, the political process is not exclusively relegated to celebrities, and no one is forced to agree with an endorser’s opinion. Perhaps this, then, is the real issue. Clearly, from the standpoint of the advocacy organizations themselves, celebrities are beneficial as activists in today’s culture. They are the perfect spokespeople to maneuver through such an entertainment-driven society and political arena. They raise money and awareness that many aid organizations would not otherwise receive. This research has shown that celebrities have an effect on voter turnout, and also on the way citizens vote. The problem is no longer determining whether celebrities are effective activists. Research now must be done to determine the repercussions of such a celebrity-driven culture on politics, humanitarian aid, and the world.

The Reluctance of Hamlet toward Killing Essay -- William Shakespeare H

The Reluctance of Hamlet toward Killing in William Shakespeare's Hamlet The reluctant character Hamlet, Prince of Denmark, has become one of the most cited characters in history. Throughout Shakespeare's play Hamlet knows what he must do, but avoids it in his mind. The problem is: why does hamlet delay in avenging his father's death? Hamlet is afraid. He is afraid of failure. Hamlet tries to play off his fear by blaming outside circumstances, like doubting the existence of the ghost when he knows in his heart it is true, and not having the right opportunity to exact revenge. What it all boils down to is a belief in himself, or lack of, that is a lack of self confidence. Hamlet's excuse of doubting the ghost is displayed in his actions when they meet. "Be thou a spirit of health or a goblin damned,/ bring with the airs from heaven of blasts from hell,/ be thy intents wicked or charitable,/ thou com'st in such a questionable shape/ that I will speak to thee. I'll call thee 'Hamlet',/ 'King', 'Father', 'Royal Dane'" (Act 1, Sc. 4, ln. 44-50)(51) Hamlet's words here clearly illustrate how Hamlet acts confused but honestly knows the ghost is true. Hamlet wants to doubt the existence of the ghost when he tells Horatio and the others, "Never make known what you have seen tonight."(Act 1, Sc. 5, ln. 160)(65) The mere fact that Hamlet hesitates to reveal that he has seen the ghost at all and swears Horatio and the other sentinels to secrecy, shows his want to keep the proof of his father's death secret. When hamlet says, "If his occulted guilt/ do not itself unkennel in one speech,/ it is a damned ghost that we have seen,/ and my imaginations are as foul/ as Vulcan's stithy." (Act 3, Sc. 2, ln. 85-89)(141) Hamlet h... ...even though his heart believes. He hesitates because he is afraid of failure: failure to his father, mother, and to himself. And furthermore, the tragedy of Hamlet would not have been much of a tragedy had Hamlet not procrastinated. If he had killed Claudiuds the night of the play, Polonius, Ophelia, Gertrude and Laertes would not have died. Some critics may say Hamlet did not delay. Some critics may ask the question, What is delay? Delay is to put off to a future time. Hamlet definitely puts off the killing of Claudius until the end of the play. Even if he has valid reasons to delay, he delays non the less. So critics who ask the question of whether he delays or not are completely wrong because there is no doubt in whether he delays or not, because he does. Works Cited Shakespeare, William. Hamlet. Ed. T. J. B. Spencer. New York: Penguin, 1996.

School Culture

Culture of a School: Interview and Reflection Paper Guidelines Ana Luna EDL505 Prof. Karen Clark 02/25/2013 * * Part One: Interview * To: Johnette Robinson * Owner and Director * Childlife Preschool 1. What is the school profile? (Urban, rural, etc. , grade level of students, number of students, number of students on free or reduced lunch (if applicable), ethnicity, number of students receiving special services and which type of special services, etc. The name of the school need not be revealed. ) * Childlife Preschool is located in an exclusive area of the city of Tampa,Carrollwood.Our school serves 110 children between the ages of 6 weeks to 12 years old. We have a very special racial diversity composed of 42 Hispanic, 9 Blacks, 38 Caucasians and 18 students from other ethnic groups (Indians, Brazilians, and Europeans). We have 51 children participating in the free lunch program provided by the government and 7 children participating in therapy (occupational, speech, psychology) an d EELP (Exceptional Education Learning Program). Is state testing mandated? If so, how do students in general perform?If not, what type of testing is used to determine overall student achievement? * Our Program VPK (voluntary pre kindergarten) is tested by a standardized test called VPK assessment. This test is sent by Florida Department of Education and must be administered three times during the school year. The results of this test reveal the academic, social and language skills of our students. In these tests the state requires us punctuation not less than 69, our school earned a punctuation of 81 for the 2011-2012 school year. This year we are working towards our goal of 90 to become a five stars provider.In what ways are students and staff acknowledged in the school? * Members of our staff and students are recognized as an essential part of our school. Teachers are evaluated annually and earn bonuses depending on their performance in the classroom. Students are recognized each month, the staff choose the students of the month are five children who have distinguished for their improvement, behavior and achievement their works are displayed in the hallway for the whole month in the office hallway and are rewarded with a free pizza sponsored by a local business.What types of extracurricular activities are offered for students? Do students of both genders and all ethnicities represented in the school participate? Are some activities more popular depending upon cultural background? * In our school we offer both karate and gymnastics programs that are offered by local businesses specializing in these areas. Students of all races involved in those activities. Which is considered the greater challenge, academic achievement or behavior? Is there a connection between the two? We take equally the challenge of academic achievement and behavior, it is important for us to fully develop both areas because our main goal as a preschool is to prepare the child to go to th e regular school. I definitely think there is a connection between academic achievement and behavior therefore both must be of equal importance in the teaching process. Our curriculum contains a wide section of social studies and social skills that target to develop the child's behavioral areas at par with the academic area.What types of professional learning have been offered to staff within the last year? * All our staff must complete at least 20 hours of continuing studies to improve their performance in the classroom. In the last year our school offered several classes like CPR, Exceptional Student Population, Classroom Management and techniques and other workshops offered by Florida Early Learning Coalition. All workshops are paid by the school. How are teachers encouraged to share with each other what they learn and do? Most of the teachers who took a course paid by the school must offer their peers a summary of the techniques they learned in class in order to expand knowledge . Every Thursday of the month we have a meeting in which separates a time for this purpose. Does the school administration engage in looking at school data with the staff? If so how is the data used? * The school administration is responsible for analyzing the data of testing and using graphs, charts and percentages discussed the results to improve those areas that need to be strengthened or improved.Is the staff in the school aware of the impact of culture on teaching and learning? Explain. * Our staff is trained on the importance of providing a multicultural environment for our children as these multicultural experiences will help foster social skills and adaptation that are very useful in everyday life and in the regular school. What types of culturally responsive instructional practices are used in the school? Do all teachers, some teachers, or a few teachers use these practices? At Childlife each classroom must maintain at least one multicultural area or include multicultural e lements in various learning centers. For example in the babies classroom they have soft dolls representing different ethnic groups and some soft books in different languages. In other classrooms with older students we have musical instruments from other cultures, pictures of other countries and clothes that represent diverse cultures that expose the child to different cultural experiences.These multicultural practices are part of our philosophy so each teacher must use these practices in the classroom. Are the school rules or expectations posted? Are they stated in a positive way? Are they taught to students? * The rules and expectations are posted in the parent handbook and in the employee handbook. The rules are adapted to children at every level and are mostly hung around circle time in the classroom with pictures that help children to understand the rules. Do students have a voice in the school?Do they help determine rules, plan activities, etc? If so how? * Preschoolers do not have much involvement in designing the rules or school activities because of their young age lack the maturity to this. However our activities are focused in the interests of our children who will participate in the activity. How are families and the community encouraged to participate? * In Childlife preschool we believe in the integrity of the family and community as an essential factor in the optimization of the teaching, so we encourage them to be part of our school.Some of the activities which we encourage parents and community to participate in the school activities are the open house, fieldtrips and celebrations. * Part Two: Interview Reflection The Philosophy of Childlife Preschool is to create a caring, positive atmosphere that will motivate children to learn and develop physically, socially and emotionally. It is our goal to help children discover the joy of learning and have the desire to achieve that will last all their lives. We are committed to guiding children to deve lop a positive self-concept to e successful in their future educational endeavors. That is why we must not ignore the interaction between cultures that is occurring in our society and in our school. It is important to include multicultural elements that expose the child to experiences that help to accept other cultures and live in the diverse society in which we live. Our director has trained and oriented the staff about multicultural dynamics that we need to perform in the classroom as part of preschool education that we provide to our children.The classrooms in Childlife multicultural preschool contain elements that help children understand diversity. Through continuing education workshops for teachers we also have had the opportunity to learn a lot about this topic and have enriched the educational environment with different multicultural elements. Technology also helped us a lot, although she does not mention it in the interview our classrooms were equipped with ipads in May all owing us to expand through the resources we use technology in the classroom including culture.The integration of extracurricular activities, community and parents are other elements that help to incorporate other cultures and enrich the educational environment with diverse knowledge and experiences. Childlife Preschool is a secure, loving environment where Parents and Teachers work together to encourage each child’s independent exploration of their world and promote their social, emotional, physical and cognitive growth.The â€Å"culture† of a school is an important aspect for Both students and staff because it helps to build a school that teaches tolerance, acceptance and adaptation to diversity. Our multicultural practices are part of our philosophy and we have helped to develop social skills that will serve the child in their daily lives and will serve in the future. The school is the first social institution to which the child is exposed so it is important to promo te a culture of peace, tolerance and acceptance in which every single child feel special and proud of his heritage and roots.