Friday, January 31, 2020

The Universal Declaration of the Rights of men and Citizen 1789 and Essay

The Universal Declaration of the Rights of men and Citizen 1789 and Modern Political Thought - Essay Example Reforms were put in place but this resulted in divisions because the Assembly adopted a position that was against the church and declared war on nations that supported the French king. Anarchy ensued and in 1792, the National Assembly declared itself as a National Convention. It abolished the monarchy, established a French Republic and executed King Louis XVI the following year (Wilde, 2009). The first part of the Revolution was characterized by moral and physical violence. The States-General met in 1789 in Versailles but were paralyzed by the refusal of the Third Estate (the Commons) to meet separately as a distinct, inferior body. On June 17, the Commons took the crucial revolutionary step of declaring their assembly to be the National Assembly, thereby destroying the States-General. This first assertion of the sovereign authority of the nation soon inspired a popular rising in Paris, marked by the storming of the Bastille on July 14. Concurrently, urban and rural revolts occurred throughout France. Suspicions generated by the political crisis had aggravated the discontent aroused by the failure of the 1788 harvest and an exceptionally severe winter. The peasants pillaged and burned the chateaus of the aristocracy destroying the records of their manorial dues (Sydenham, 1997). The revolutionary government declared war against Great Britain in January of 1793. In Cody’s treatise, it was mentioned that what followed was the Reign of Terror where all potential enemies of the ruling faction, regardless of their age, sex and physical condition, were executed. In October of 1795, a new system, the Directory replaced the revolutionary government and the first bicameral legislature in the history of France was instituted. The parliament was composed of 500 representatives and 250 senators while executive power was granted to five directors. After four years,

Thursday, January 23, 2020

The Presentation of Bill Sikes in Oliver Twist Essay -- English Litera

Analyse the presentation of Bill Sikes in the novel Oliver Twist. You should refer to aspects such as the author’s viewpoint, language and the social and historical contest. I am going to write a detailed and accurate piece of writing in the form of an essay to answer the statement above. I will do this by using quotes from the book, my own theories on what the author is trying to portray Bill Sikes as and also my own knowledge of the Victorian era. I will be looking at specific areas, which I feel will help me write a more concluding and correct account of the story â€Å"Oliver Twist.† I will focus on areas such as Bill Sikes behaviour towards others, how characters around Sikes react when he is there and how backgrounds and phrases reflect the character of Sikes. The author of this novel, Charles Dickens has written throughout in 3rd person, I believe he has done this to show Sikes as the character he really is, a mean thoughtless and thuggish person in society, this makes the reader believe that he was actually there witnessing the life and times of Sikes. It is therefore written in an omniscient kind of way, as you feel as though Charles Dickens was watching over Sikes as if God like. I have interpreted to be quite a good way in writing the story because Sikes is anything but an angel, as he goes around stealing and bullying people into doing things for him, like his dirty work. This gives a contrasting effect on the story. It is written in 3rd person to create a judging description on the other characters. This has made characters such as Oliver and Nancy seem good people and then characters like Fagin, Dodger and Sikes seem bad ones. By adding such things as prostitution, thieving (pick-pocket... ... murderer. Dickens may have also written about Sikes ‘accidentally’ hanging himself because if the hundreds of people who had gathered and were know after him, caught up with him, then he would of got hung by them in the town anyway. Why the chase is on to catch Sikes, hundreds of people hear of what he has done and want to see him brutally killed because they believe that it would be justice. â€Å"Each little bridge (and there were three in sight) bent beneath the weight of the crown upon it. Still the current poured on to find some nook or hole from which to vent their shouts, and only for an instant see the wretch†. This shows how much Sikes was hated in his last few moments alive. I also believe that justice was done when Sikes died, he was a bully, a woman beater, a murderer, a kidnapper and both physically and verbally cruel to everyone he met.

Wednesday, January 15, 2020

Internal Control System Checklist

Internal Control System Checklist ACC/544 Monday December 03, 2010 Dr. YouKnew Abstract Internal control systems are purposed to aid in managing an array of risks, while monitoring the integrity and reliability of operational and financial data. Internal control systems ensure the proactively of audits, at the same time as serving to ensure that policies and procedures are enforced to protect the company’s financial information, limiting accounting inaccuracies and fraud. The following checklist is a tool to ensure that the objectives of internal control systems are met. Internal Control System ChecklistEthical Governance and Standards Ethical standards are the groundwork for internal control systems, where integrity is the basic principle. Business ethics show characteristics of acceptable business conduct, while ethics in internal control systems ensures that these standards are communicated, executed, reinforced, and monitored. When considering the following checklist for e valuating internal controls, three phases of the control evaluation are also applied. The three phases are understanding, assessment, and testing. I. Ethics & GovernanceYESNOComments Are the ethical standards exemplified by the board of directors?Are ethical standards reviewed with new employees either in orientation or by pamphlet? Are the ethical standards woven into employee evaluations? Are handbooks provided for ongoing review of ethical standards? Is there a process in place to review and correct bad ethical calls? Are ethical standards woven into business standards? Are fraudulent attempts in reporting communicated as intolerable to employees and management? Electronic Data Processing Electronic data processing guarantees against improper human intervention with computer processing and other transactions in a given organization.Computer programs help prevent access to certain information across departments and roles. Within the phases of the control evaluation the auditor wou ld want to ensure that each user completely understands his role and to protect the privacy of information given access. Ongoing assessment should be afforded to help each department head better manage user access and testing to ensure compliance. II. Electronic Data ProcessingYESNOComments Are policies in place to include reference check, security, and termination of employee security measures?Are the duties within the data processing system adequately segregated per role? (such as technical support, software developer, ect. ) Is the Electronic Data Processing system separate and independent from the operating and accounting departments? Is the Electronic Data Processing system such that it prevents duplicate documents from being introduced to the system? Are there adequate controls preventing changes to master files? Are there adequate controls over data entry to include supervision, current instructions, key verification of important fields and self check digits?Financial Reporti ng One of the three distinct objectives of internal control is to meet the responsibility of ensuring that financial statements are reliable. The term reliable involves the preparation of financial statements that are fairly presented in conformity with applicable financial reporting framework employed by management. The system of financial control over financial reporting therefore includes the design and implementation of policies and procedures necessary by managers to provide reasonable assurance that the ompany’s statements are presented in accordance with the basis of accounting. Evaluation of financial reporting within internal control system should place emphasis on testing and assessment. The following checklist addresses some key areas of testing and assessment of internal control of financial reporting. III. Financial ReportingYESNOComments Is the statement of financial position prepared monthly and reviewed by management and the finance committee? Are the responsi bilities for the final review and approval of financial reports segregated from those for the preparation of reports?Are monthly, semi-monthly and annual reports prepared comparing income and expenses with approved budget and reviewed by the management and the finance committee? Did the company employ a char of accounts? Are the tasks for maintaining the general ledger suitably segregated from those for the custody of assets? Is there a written accounting policy and procedural manuals distributed to appropriate personnel? Checklists mainly service as a tool that both managers and auditors can use to review a specific departments internal control and for ongoing purposes also.Checklists should be both drafted and assessments completed by management who are accountable for the business processes. When completing the checklist, simple yes or no responses prove a strong or weak internal control system where additional notes for improvement are observed. Multiple questions are needed to make the proper assessment of a control system. In conclusion, internal control checklists are integrated with control evaluations to provide the best information about the functionality of a system where changes or adjustments can be made.

Tuesday, January 7, 2020

Martin Luther King as a Shaper of Modern Western Society

Martin Luther King as a Shaper of Modern Western Society Martin Luther King is one of the most notable figures of the modern American history, one, without whom the picture of the contemporary USA cannot be fully comprehensive. Although today he is mostly remembered for the way he met his death, half a century ago it was the way he led his life that influenced thousands of people, forging the foundation of what the American society represents now. Martin Luther King was a Baptist clergyman, social activist and the leader of the African American civil rights movement, who used non-revolutionary methods in order to bring his policies into life: sermons, peaceful marches, lectures and so on, thus acquiring the reputation of one of the greatest orators of his time. One of the most iconic actions performed by him was the famous March on Washington in 1963, when he delivered his most well-known speech, â€Å"I Have a Dream†. Martin Luther King became the youngest person who received the Nobel Peace Prize for his activities in the social sphere. In his rhetoric he used religious phraseology, which found widespread response among traditional Christian Afro-American population of the United States. After he was mortally wounded by a sniper, the wave of social unrest went through the nation, leading to more than a hundred of uprisings across the country – the Afro-Americans perceived his assassination as the sign of the social system being incorrigible and very often turned to much more violent methods of struggle, than King promoted, being attracted to the organizations like â€Å"Black Panthers†, who, in contradiction to the King’s ideals, were popularizing armed response. Whatever one may think of today’s picture of the American society, one nevertheless cannot but admit that Martin Luther King was one of the most important figures in creating it.