European Union Law Essay Example | Topics and Well Written Essays - 2000 words - 2

European Union Law - Essay Example The French specialists wish to expel Derek and his family back to the Britain. Here it will be imperative to think about the privileges of the European Union residents however before doing that it is maybe critical to consider whether the activities whined of by the French specialists are lawfully shocking, or something else. Does Derek or his family reserve the option to remain Is their correct autonomous of one another's Are Derek and his significant other to be considered as laborers Naturally, it is the European Court of Justice (the ICJ) that has severally been called upon to apply its astuteness in situations where a gathering speculates that his privileges have been abused, and those occasions will no uncertainty be pivotal in checking the status of Derek and his family. It might be savvy to present the pertinent the full arrangement here so as to be seized of its full ramifications. Along these lines Article 39EC of the Nice arrangement provides;2 2.. 1. Opportunity of development for laborers will be made sure about inside the Community. 2.. Such opportunity of development will involve the abrogation of any segregation dependent on nationality between laborers of the Member States as respects business, compensation and different states of work and work. 3. It will involve the right, subject to impediments advocated on grounds of open approach, open security or general wellbeing: (a)to acknowledge offers of business really made; (b) to move unreservedly inside the domain of Member States for this reason; (c) to remain in a Member State with the end goal of work as per the arrangements overseeing the work of nationals of that State set somewhere near law, guideline or regulatory activity; (d) to stay in the region of a Member State subsequent to having been utilized in that State, subject to conditions which will be exemplified in actualizing guidelines to be drawn up by the Commission. A laborer has been characterized on account of Lawrie-Blum V. Land Baden Wurttemberg as an individual who for a period performs administrations for, or under a heading of someone else, and gets compensation in return.3 The ICJ has needed to manage situations where the privileges of a transient were thought of. In the moment case, Hartley imagines that Article 39 on the opportunity of development of vagrants is confined in this perspective. A vagrant has the privilege to cross outskirts once the offer is made before he leaves his nation of inception, and all things considered, such transient has no option to go to a part nation to search for work4. This is started on the way that the Article 39 (3) (a) discusses tolerating offers of business really made. Thus I my recommendation to Derek is that his lawful situation as a vagrant is as of now shaky as he went to France to search for work. So shockingly for Derek and his family, French specialists as of now have some lawful ammo they ca n use to expel the leader of the family. For, Derek, the relief could emerge out of a revelation made by the part states and recorded in the minutes meeting route in 1968 that such vagrants who crossed fringes into other network part states could be permitted to remain for a quarter of a year and on the off chance that they have not been

Battle of Loos in World War I

Skirmish of Loos in World War I The Battle of Loos was battled September 25-October 14, 1915, during World War I (1914-1918). Looking to end channel fighting and resume a war of development, British and French powers arranged joint offensives in Artois and Champagne for late 1915. Assaulting on September 25, the ambush denoted the first occasion when that the British Army conveyed poison gas in enormous amounts. Enduring about three weeks, the Battle of Loos saw the British make a few gains yet at an amazingly significant expense. At the point when the battling finished in mid-October, British misfortunes were around twice those endured by the Germans. Foundation Regardless of overwhelming battling in the spring of 1915, the Western Front remained generally stale as Allied endeavors in Artois fizzled and the German ambush at the Second Battle of Ypres was turned around. Moving his concentrate east, German Chief of Staff Erich von Falkenhayn gave orders for the development of protections inside and out along the Western Front. This prompted the production of a three-mile arrangement of channels moored by a bleeding edge and second line. As fortifications showed up through the mid year, the Allied commandants started making arrangements for future activity. Revamping as extra soldiers opened up, the British before long assumed control over the front as far south as the Somme. As troops were moved, General Joseph Joffre, the general French leader, looked to recharge the hostile in Artois throughout the fall alongside an attack in Champagne. For what might get known as the Third Battle of Artois, the French expected to strike around Souchez while the British were mentioned to assault Loos. Obligation regarding the British attack tumbled to General Sir Douglas Haigs First Army. Despite the fact that Joffre was anxious for an ambush in the Loos zone, Haig felt the ground was troublesome (Map). The British Plan Communicating these worries and others with respect to an absence of overwhelming weapons and shells to Field Marshal Sir John French, officer of the British Expeditionary Force, Haig was successfully rebuked as the governmental issues of the union necessitated that the attack continue. Hesitantly pushing ahead, he planned to assault along a six division front in the hole among Loos and the La Bassee Canal. The underlying attack was to be directed by three standard divisions (first, second, seventh), two as of late raised New Army divisions (ninth fifteenth Scottish), and a Territorial division (47th), just as to be gone before by a four-day barrage. <img information srcset=https://www.thoughtco.com/thmb/Llr2yF0O-fZQX4UNpf7zrBFhfSs=/300x0/filters:no_upscale():max_bytes(150000):strip_icc()/sir-john-french-56a61bf83df78cf7728b628c.jpg 300w, https://www.thoughtco.com/thmb/FCXz26ZAzZPV_Iej9Ebvsl_jtXM=/852x0/filters:no_upscale():max_bytes(150000):strip_icc()/sir-john-french-56a61bf83df78cf7728b628c.jpg 852w, https://www.thoughtco.com/thmb/rjW9LnxB2qvnULSI44WMa7gz7iM=/1404x0/filters:no_upscale():max_bytes(150000):strip_icc()/sir-john-french-56a61bf83df78cf7728b628c.jpg 1404w, https://www.thoughtco.com/thmb/vRsXrokJYN9C3EKgOndUji5Kggs=/2508x0/filters:no_upscale():max_bytes(150000):strip_icc()/sir-john-french-56a61bf83df78cf7728b628c.jpg 2508w information src=https://www.thoughtco.com/thmb/u09q4oLJzWNdxkgGtW75aKeRK_4=/2508x1920/filters:no_upscale():max_bytes(150000):strip_icc()/sir-john-french-56a61bf83df78cf7728b628c.jpg src=//:0 alt=sir-john-french.jpg class=lazyload information click-tracked=true information img-lightbox=true information expand=300 id=mntl-sc-square image_1-0-10 information following container=true /> Field Marshal Sir John French. Photo Source: Public Domain When a break was opened in the German lines, the 21st and 24th Divisions (both New Army) and mounted force would be sent in to misuse the opening and assault the second line of German resistances. While Haig needed these divisions discharged and accessible for sure fire use, French declined expressing they would not be required until the second day of the fight. As a major aspect of the underlying assault, Haig proposed to discharge 5,100 chambers of chlorine gas towards the German lines. On September 21, the British started a four-day primer siege of the ambush zone. Skirmish of Loos Struggle: World War I (1914-1918)Dates: September 25-October 8, 1915Armies and Commanders:BritishField Marshal Sir John FrenchGeneral Sir Douglas Haig6 divisionsGermansCrown Prince RupprechtSixth ArmyCasualties:British: 59,247Germans: around 26,000 The Attack Begins Around 5:50 a.m. on September 25, the chlorine gas was discharged and after forty minutes the British infantry started progressing. Leaving their channels, the British found that the gas had not been successful and enormous mists waited between the lines. Because of the low quality of British gas covers and breathing troubles, the aggressors endured 2,632 gas losses (7 passings) as they pushed ahead. In spite of this early disappointment, the British had the option to make progress in the south and immediately caught the town of Loos before proceeding towards Lens. In different zones, the development was more slow as the frail starter assault had neglected to clear the German spiked metal or genuinely harm the protectors. Subsequently, misfortunes mounted as German cannons and assault rifles chop down the aggressors. Toward the north of Loos, components of the seventh and ninth Scottish prevailing with regards to breaking the considerable Hohenzollern Redoubt. With his soldiers gaining ground, Haig mentioned that the 21st and 24th Divisions be discharged for guaranteed use. French allowed this solicitation and the two divisions started moving from their positions six miles behind the lines. Body Field of Loos Travel delays forestalled the 21st and 24th from arriving at the front line until that night. Extra development issues implied that they were not in position to attack the second line of German protections until the evening of the September 26. Meanwhile, the Germans hustled fortifications to the zone, fortifying their protections and mounting counterattacks against the British. Shaping into ten ambush sections, the 21st and 24th shocked the Germans when they started progressing without cannons spread on the evening of the 26th. <img information srcset=https://www.thoughtco.com/thmb/CjHkCqXCucZ_UjeeO8Cw61sQlPY=/300x0/filters:no_upscale():max_bytes(150000):strip_icc()/157841_slice-2aa79563e4fd43daa096167e8083cc40.jpg 300w, https://www.thoughtco.com/thmb/xAtWno3xJ4v8Nj4-VvX4gAsCGYo=/417x0/filters:no_upscale():max_bytes(150000):strip_icc()/157841_slice-2aa79563e4fd43daa096167e8083cc40.jpg 417w, https://www.thoughtco.com/thmb/lsr7oDuPQQ-6_N4DYuIJ3hUyp8w=/534x0/filters:no_upscale():max_bytes(150000):strip_icc()/157841_slice-2aa79563e4fd43daa096167e8083cc40.jpg 534w, https://www.thoughtco.com/thmb/uq2xArUiUk1rLC6roMabep8qsoM=/768x0/filters:no_upscale():max_bytes(150000):strip_icc()/157841_slice-2aa79563e4fd43daa096167e8083cc40.jpg 768w information src=https://www.thoughtco.com/thmb/6A48wRN5Xbb5beN7lUrlgolE3KM=/768x384/filters:no_upscale():max_bytes(150000):strip_icc()/157841_slice-2aa79563e4fd43daa096167e8083cc40.jpg src=//:0 alt=Gas over the Loos front line, 1915. class=lazyload information click-tracked=true information img-lightbox=true information expand=300 id=mntl-sc-square image_1-0-22 information following container=true /> Gas assault on the Hohenzollern Redoubt, October 1915. Open Domain To a great extent unaffected by the previous battling and bombardments, the German second line opened with a lethal blend of automatic weapon and rifle shoot. Chop down by the thousand, the two new divisions lost over half of their quality surprisingly fast. Astounded at the adversary misfortunes, the Germans stopped fire and permitted the British survivors to withdraw left alone. Throughout the following a few days, battling proceeded with an attention on the region around the Hohenzollern Redoubt. By October 3, the Germans had re-taken a significant part of the fortress. On October 8, the Germans propelled an enormous counterattack against the Loos position. This was to a great extent crushed by decided British obstruction. Accordingly, the counter-hostile was stopped that night. Trying to merge the Hohenzollern Redoubt position, the British arranged a significant assault for October 13. Gone before by another gas assault, the exertion generally neglected to accomplish its goals. With this misfortune, significant tasks stopped however inconsistent battling proceeded in the territory which saw the Germans recover the Hohenzollern Redoubt. Fallout The Battle of Loos saw the British make minor gains in return for around 50,000 losses. German misfortunes are assessed at around 25,000. In spite of the fact that some ground had been picked up, the battling at Loos demonstrated a disappointment as the British couldn't get through the German lines. French powers somewhere else in Artois and Champagne met a comparative destiny. The difficulty at Loos added to the ruin of French as authority of the BEF. A powerlessness to work with the French and dynamic politicking by his officials prompted his evacuation and supplanting with Haig in December 1915.

50+ SAT Grammar Rules You Need to Know to Get a GREAT Score (Plus PDF Download)

The SAT is writing, and a pretty huge chunk of that third relies on knowing the rules of written English. So SAT grammar practice is pretty freakin importantand studying grammar can earn you serious points. In this post, well: Take a look at how grammar shows up on the SAT See what SAT grammar in the writing section looks like Review 50+ key SAT grammar rules that you need to know if youre going to get a great score Share a free SAT grammar rules PDF, with examples to study on the go Test your grammar knowledge with our 10-question quiz! Generally, students are more willing to study math topics than grammar topics†¦but thats a mistake! Because there are fewer grammar topics than there are math topics, they carry more weight on average. And heres the kicker: if youre a native English speaker, a lot of that grammar (though not all) is already pretty natural to you. Topics like transition words, subject–verb agreement, and tenses may take a keen eye at times, but if you train yourself to watch for them on the test, youll be using your innate English knowledge, which you exercise every time you speak. Spend time on SAT grammar practice and youre going to seriously bump up your score. Table of Contents How the SAT Tests Grammar Examples of SAT Grammar in the Writing Section 50+ SAT Grammar Rules Sentence Structure Subordination and Coordination Parallel Structure Modifier Placement Verbs Agreement Pronouns Possessive Determinants Frequently Confused Words Logical Comparisons Conventional Expression (including Prepositions) Punctuation Items in a Series Effective Language Use Style and Tone Voice SAT Grammar Rules PDF (50+ SAT Grammar Rules to Study on the Go) SAT Grammar Quiz SAT Grammar Practice Wrap-Up How the SAT Tests Grammar If youve ever looked at a pre-2016 SAT Writing section, I want you to forget everything you think you know about the question types! There used to be a variety of Writing question types. However, now the question type you need to focus on looks like this: Of course, this is an excerpt from a longer passage with many other questions—both about grammar and vocabulary (although a strong knowledge of grammar can definitely help you figure out the best vocabulary words in context, too). Which brings us to the big question†¦should you read the whole passage or try to answer the questions without reading it? After all, a lot of the questions are on the sentence level†¦ But what youll find is that even the sentence-level questions rely on a lot of context. The best thing to do is to practice and time yourself as much as possible until you can at least skim the passage and then answer the questions. Youll be glad you did when you see your score! SAT Grammar Tips You wont need to know grammar rules verbatim on test day†¦but you will definitely need to know them in practice. Thats why weve given you correct and incorrect sentences below to get you off on the right foot! Grammar is important in not just one but two SAT sections: Writing and the Essay. Mastering it can thus boost your scores in two sections! Keep reading to improve your grammar, but make sure what youre reading is professionally proofread. Major national newspapers, magazines, and books are all good sources†¦though be careful about dialogue in books, as authors often have characters use ungrammatical language to sound more natural. Examples of SAT Grammar in the Writing Section On test day, youll open your booklet to the Writing section and see passages with numbered, underlined portions. The underlined sections could be as short as a word or as long as several sentences. Youre then asked to pick the best answer from among four. Youve already seen one example, but here are a couple more. A handful of questions on test day will use the DELETE option—dont rule it out without good reason! Its right just as often as the other answer choices are. What do these SAT grammar questions have in common? Their format, first of all. They all have the same first answer choice. They all refer to a passage. In addition to grammar, SAT Writing will also test your understanding of organization and flow, style (like when to use the passive voice), as well as some vocabulary, so you can expect to see a hodgepodge of question types on the official exam. SAT Grammar Tips for Choosing the Correct Answer The first answer choice in SAT Writing (when the question has no stem) is always NO CHANGE—and this is correct as often as the others. You may sometimes see a choice to delete (or in SAT terms, DELETE) the underlined portion—this can absolutely be the right choice. For the vast majority of questions, dont go with what sounds right. This is a common trap, because we often speak ungrammatically and what sounds right isnt always right. (For example, could of sounds just fine†¦but its not actually a correct expression!) Be careful that when you correct one mistake, youre not introducing another. Wordiness in particular often sneaks in there. Read through all the answer choices to make sure you have the best one. Identify the part of speech thats underlined for a clue to what the question is testing. Preposition? You might be looking at an idiom. Adverb? Check your modifiers. More on this below! 50+ SAT Grammar Rules Sentence Structure Fragments Rule 1: Each sentence needs a noun, a verb, and to express a full thought. Which of the following two examples is not a sentence? He was tired. Because he was tired. Only the first one is a sentence. The second is a fragment. Both of these, however, are clauses. A clause is a phrase that contains a subject and a verb. It may or may not be a sentence. So whats the point of a clause? Breaking up long sentences into clauses helps us to better understand what each part of the sentence is doing. This will also help you be able to tell if you are dealing with an actual sentence, or if you are dealing with a fragment or a run-on. (Hint: This is what the SAT is really testing you on when it mentions clauses.) Subordinate Clauses Now lets take a look at a sentence that is made up of two clauses: Because he was tired, Charlie decided not to run the race. The first clause, because he was tired, is not a sentence. We call this a subordinate clause because it is not the most important part of the sentence. Hence, it is subordinate or secondary to the main part or main clause of the sentence, Charlie decided not to run the race. In other words, the big idea is that Charlie didnt run the race. A subordinate clause is also called a dependent clause, because it depends on another clause. Otherwise, its just a sentence fragment. Similarly, a clause that is a complete sentence is called an independent clause. Its independent; it doesnt need to rely on any other clauses to be a sentence. The SAT is not going to test you on the exact terminology, but it will test you on the ability to determine whether a clause is a fragment. Subordinating Conjunctions If I take a simple sentence like he studied and add a subordinating conjunction in front of it, what was a sentence is no longer a sentence; it is now a subordinate clause. Subordinating conjunctions include because, although, even though, since, nevertheless, whereas, while. There are more, but a good shortcut to identifying whether a word is a subordinating conjunction is to ask yourself the following: Does it provide a reason, contrast, or condition for the main clause? Unless you finish all of your broccoli, you cant have any ice cream. = Condition Sarah was a star athlete, whereas her sister, Maggie, would rather not get up off the couch. = Contrast SAT Grammar Practice Exercise Among the following examples, see if you can figure out which are sentences and which are fragments. 1. Though she participated often in class, hoping to get an A. 2. Hoping to get an A, she participated often in class. 3. Growing up in a household in which everyone watched baseball, David knowing all of the rules of the game. : Make sure the times given in the sentence are consistent and logical. Any time you see a verb underlined, you should check that the tense given feels natural with the times that the rest of the sentence presents. Do you smell anything fishy in this SAT grammar example? Ernest Hemingways short stories, including the favorite Indian Camp, continue to be highly influential pieces of fiction despite the fact that they have been written over fifty years ago. If you do, then you might be onto something. It might be rotten. The time over fifty years ago sounds pretty strange when put next to have been written. You dont need to know why; you just need to know its wrong. The good news is that for native English speakers, the different times that different tenses signify are already hard-wired into your thought patterns. All you have to do on the SAT is make sure the times given in the sentence are consistent and logical. Rule #15: If theres a sequence of events, make sure their tenses put them in the right logical order. This one is about making sure words in the sentence all match up, by watching out for when events happened. In the past, or in the present? âÅ"“ Having just been swimming, Maria smelled like chlorine. âÅ"â€" Having just been swimming, Maria had smelled like chlorine. Each English verb has a few basic forms. Kids who learn English in other countries can often rattle off lists like do/did/done and eat/ate/eaten faster than native speakers can. And there are some verbs, like swim, which even native speakers get a little confused about at times. Take a look and make sure you know these sets. Swim/swam/swum Ring/rang/rung Forget/forgot/forgotten Forgive/forgave/forgiven Lay/laid/laid Rise/rose/risen Swing/swung/swung There are countless others, most of which you wouldnt think twice about. But some of them might have you making things up in conversation (e.g., I wouldve swang if Id known he was going to keep throwing strikes.) that just dont fit SAT grammar rules. Present Perfect Rule #16: Has/Have + Participle = describes an action/event that happened in the past and continues in the present. To illustrate, lets take a look at the following sentences: 1) Last night, I walked my dog. 2) I have walked Bucky every night for the last two years. In the first sentence, I am doing the action, walk, only once. This is the simple past. In the second sentence, I am describing something that has taken place on a number of occasions in the past and continues on till today (meaning tonight I will most likely walk Bucky). This is the present perfect. Once completely oblivious to climate change, the world had now began to look more seriously at pollution. A) NO CHANGE B) Has now begun C) Has now began D) Have now begun Answer: B The word once earlier in the sentence lets us know that something happened at one point in the past. Once also tells us that the second half of the sentence, after the comma, will contrast with the first part. We see that contrast in the word now. So, we need to choose the tense that best reflects the sequence of events in the sentence: the present perfect. Past Perfect Rule #17: Had + Participle = describes an action/event in the past that happened before another action in the past. Whenever you are dealing with two events in the past, one of which started or happened before the other, you must use the past perfect tense to describe the event that started first. Before I moved to California, I had walked Bucky in the mornings, not at nights. Rule #18: Whenever we use the past perfect, we must also have another verb in the sentence that is in the simple past. Heres an example using the sentence above: First Event: I had walked Bucky in the morning = Past Perfect Construction Second Event: I moved to California = Simple Past Another way to think of the past perfect is with specific dates. Let’s say I moved to California in 198,115,116,117,118"; WatuPROSettings[16] = {}; WatuPRO.qArr = question_ids.split(','); WatuPRO.exam_id = 16; WatuPRO.post_id = 13009; WatuPRO.store_progress = 0; WatuPRO.requiredIDs="0".split(","); WatuPRO.hAppID = "0.72174600 1580750304"; var url = "https://magoosh.com/hs/wp-content/plugins/watupro/show_exam.php"; WatuPRO.examMode = 0; WatuPRO.siteURL="https://magoosh.com/hs/wp-admin/admin-ajax.php"; WatuPROIntel.init(16); }); SAT Grammar Wrap-Up If youve read this all in one go, your eyes are probably crossed by now. Dont worry! Thats why we made the SAT Grammar Rules PDF (its a lot shorter!). Read through it, quiz yourself, come back and brush up on areas where you might be rusty. In the meantime, dont forget to prepare for the SAT Writing test format as well as its content, and keep quizzing yourself (here and elsewhere) until youre happy with your progress.

The Issue Of Legalizing Marijuana - 1324 Words

Does it really come to morality after all? The decision to legalize marijuana has been subject for debate since first introduced in 1969; many arguing the fact that we are sitting on an industry worth an estimated 113 billion dollars. For once we have an opportunity to make a real impact in our economy. We have an aid on â€Å"the war on drugs†. But are we then showing our children that legalizing drugs is really the answer to our problems or does only the big picture mater in the end? Will this bring for a stronger, richer nation or will this bring us down to our knees. Colorado Amendment 64 was passed on November 6, 2012. Section 16 legalized the â€Å"personal use and regulation of marijuana† for adults 21 and over as well as commercial†¦show more content†¦This brings us to the beginning of the debate over this issue. In truth, everything has those who favor and those who oppose. In 1969 Gallup first questioned Americans and found that only 12% favored legalizing marijuana use. Today that number has risen to 53%. A National Survey on Drug and Health says that it is the most commonly used illicit drug in the United Stated. The government survey showed that 18.9 million Americans 12 years or older had used marijuana in the past month. So what does this information tell us? That legal or not millions of Americans have and still use marijuana here in the U.S. This has been said a lot by an advocate in favor of the legalization of marijuana, his name is Tom Tancredo. Tom Tancredo is the one who said, â€Å"Marijuana prohibition has failed us.† It’s crippled our nation over the matter when we have the power to change what is. This former Republican Congressman wrote a column for the Gazette saying, â€Å"that despite his conservative beliefs he is in fact supporting Amendment 64 calling marijuana prohibition to be wasteful and ineffective program. Nothing proved to be truer as the production and sale brought millions of profit annually to the illegal cultivation and sale of marijuana. â€Å"Not to mention the tens of billions we spend trying to prohibit the consumption of something less harmful the alcohol.† In Colorado marijuana users are helping out public schools. â€Å"The people who

The Importance a Good Earlychildhood Nutrition Essay

As a parent, you want to provide the best nourishment available to ensure your toddler’s early physical growth. Early childhood nutrition is crucial for development in the first two years, not only to protect health and support growth, but it can also introduce and reinforce beneficial eating habits. As your infant grows into a toddler, you will start to rely more on foods to include suitable solid foods to get the proper nutrients and calories to support healthy growth and development. Many parents will be faced with toddler feeding challenges, such as, undisciplined table behavior, food jags, meal refusal and overweight. Without doubt, it can become a strenuous task for many parents, particularly first-time parents. The key is to be†¦show more content†¦You could start as soon as your infant begins to eat solid foods. During the toddler years, â€Å"self-feeding should be encouraged because it will help the child develop fine motor skills and lead to the developmen t of controlled energy intake (Allen and Myers 1530).† The interaction between child and adult will teach your toddler appropriate table manners by experiencing feedback for â€Å"good† and â€Å"bad† actions. â€Å"By sitting at the table, turning off the television, and eating the same foods as the toddler, caregivers can create the desired social environment in which good nutritional habits develop (Allen and Myers 1530).† First thing to remember is that you need to have the right timing. For instance, make sure your child isn’t too tired to eat and that he/she is hungry. It’s best if there is no snacking for at least an hour before the meal. Secondly, patience, it takes time to introduce the idea that there are proper and improper behaviors to act at the table. Manners are built over time, you could start training your child not to bang or throw utensils, not to throw food and instructing to say â€Å"please† and â€Å"thank youâ €  as soon as your child can talk. Last but not least, I recommend planning your course of action. Some of the responses parents find useful, is ignoring the misbehavior, discouraging their child’s conduct, and placing the child in a time-out. Of course, there areShow MoreRelatedThe Role of Physical Activity in the Prevention of Obesity2248 Words   |  9 Pagesparticipation of family, media, health and school environments, and apply what they learn to everyday habits, then maybe the percentage of children who are obese today will decrease (Australian Medical Association, 2009). This essay will outline the importance of physical activity for Middle Childhood and discuss the role a teacher could play in addressing and or preventing obesity. Additionally detailed are three possible strategies a teacher could pro-actively implement into their classroom in addressingRead MoreEssay about Early Childhood Education Curriculum2250 Words   |  9 Pageseligible for the 2006 school year. Teachers, who do not meet those qualifications, will not be permitted to teach again until they have met those prerequisites. The new changes No Child Left Behind laws were passed earlier in 2010 stresses the importance of education has to be our main concern to ensure that our children are getting quality education. The legislation is called â€Å"Performance Counts,† It reevaluates tenure laws and evaluation. This means that teachers are evaluated and being laidRead MoreSignature Assignment Portrait Of An Early Learner Essay4635 Words   |  19 Pagessocial/emotional development this is how children start to understand who they are, what they are feeling, and what they expect to receive from others. A child who has good social-emotional attributes will have self-confidence, empathy, and the ability to form and develop meaningful relationships. The child will also have a sense of importance and value to those around her. All of these domains are affected by how a child feels about herself and how the child is able to express their emotions and ideasRead Morepreschool Essay46149 Words   |  185 Pageslevels. Additional thanks are extended to members of the Child Development Division: Michael Jett,* Gwen Stephens,* Gail Brodie, Sy Dang Nguyen, Mary Smithberger,* Maria Trejo, and Charles Vail; Special Education Division: Meredith Cathcart; Nutrition Services Division: Lynette Haynes-Brown, Kelley Knapp, and Heather Reed; Professional Development and Curriculum Support Division: Nancy Carr. Early Childhood Education Stakeholder Organizations Representatives from many statewide organizations

Business Law for Jack Grubman Analysts †MyAssignmenthelp.com

Question: Discuss about the Business Law for Jack Grubman Analysts. Answer: Jack Grubman, one of the highest paid analysts on Wall Street, was a graduate of Boston University but claimed a degree from Massachusetts Institute of Technology (MIT). He was fined $15 million and was banned from securities transactions for life by the Securities and Exchange Commission apparently for misleading the investors with his research reports into certain companies. This fib regarding his personal history became subject to several controversies and questioned the integrity of the information investors receive. In practice, it does not even matter if the executives overstate their educational credentials as it is common in every corporation where the corporate communication department occasionally stirs up misleading data with a view to affect the reputation of the company and its executives (Kuhn, Johnson Miller, 2013). Moreover, the Company Boards even seldom discusses about university degrees while recruiting candidates for top executive positions as a 50-year-old executive does not get recruited merely on the ground that he has a right degree. If there is no evidence that exaggerated academic aptitude is not a contra-indicator for competence, fudging about academic credentials is useful as it boosts up the image of the company (Forbes, 2013). Although it is perplexing, why any mature and successful analyst would lie about a degree he may have obtained 20 years ago, nevertheless, at the top of the profession, experience and track records tend to matter far more than academic credentials. At times, it is useful to distinguish between fudging and lying as often self created entrepreneurs have found it to be necessary to fudge about their educational credentials that people of the same position which they aspire, possess effortlessly and this cannot be considered as a lie as often fudging about academic credentials becomes the only way to establish connections. References Forbes, W. (2013). No conflict, no interest: on the economics of conflicts of interest faced by analysts.European Journal of Law and Economics,35(3), 327-348. Kuhn, K. M., Johnson, T. R., Miller, D. (2013). Applicant desirability influences reactions to discovered rsum embellishments.International Journal of Selection and Assessment,21(1), 111-120.

New Customer Essays - Economy, Business, Accounting Software

New Customer BSA 310 New Customer New Customer. New Vendor. New Payment. New Deposit. New Expense Report. Income Statement Report. Small business accounting software offers many benefits . The software performs all functions , and calcula tions are done automatically as well the process goes much faster. For instance, the merchant is entered into the system once and then from that point on you use that data to process future payments to that vendor without re-typing the information. Other than the rate of transforming bookkeeping information, an alternate focal point of little business bookkeeping programming is the way it arranges money related data. The information is spared and sorted out in a certain manner, which is not difficult to discover. For instance in the event that you need to know whether a certain bill was paid, gaze it toward the framework and it will let you know when the bill was paid, the check number and another insights about the merchant -all sorted out in one spot. On the off chance that you lose a receipt or a bill, data about it may even now be found in the system. You can convey copy receipts effortlessly. As opposed to flipping through papers, you can search for data that is put away in a precise manner. An alternate preference of utilizing bookkeeping programming for little business is the ease of projects. Fundamentally, bookkeeping programming could be extremely reasonable and an incredible worth. Costs for preparing ought to additionally be considered, however they are normally moderate for the little entrepreneur. On the off chance that you are reluctant to get new programming in light of the fact that your machine is old and temperamental, consider utilizing online variants of the product, where you go online to utilize and recovery your information, not utilizing your hard drive. Intuit is putting forth this administration for Quickbooks, called "Quickbooks Online." Do not overlook the amount you will spare in assessment planning consistently, once your data is all composed, prepared to-go and not in manual sections or in shoe boxes.

USS Yorktown (CV-10) in World War II

USS Yorktown (CV-10) in World War II USS Yorktown (CV-10) was an American Essex-class aircraft carrier that entered service during World War II. Originally dubbed USS Bonhomme Richard, the ship was renamed following the loss of USS Yorktown (CV-5) at the Battle of Midway in June 1942. The new Yorktown took part in the majority of the Allies island hopping campaign across the Pacific. Modernized after the war, it later served during the Vietnam War as an anti-submarine and sea-air rescue carrier. In 1968, Yorktown acted as the recovery vessel for the historic Apollo 8 mission to the Moon. Decommissioned in 1970, the carrier is presently a museum ship in Charleston, SC. Design Construction Designed in the 1920s and early 1930s, the U.S. Navys Lexington- and Yorktown-class aircraft carriers were constructed to conform to the restrictions set forth by the Washington Naval Treaty. This agreement placed limitations on the tonnage of various types of warships as well as capped each signatories’ overall tonnage. These types of restrictions were affirmed through the 1930 London Naval Treaty. As global tensions worsened, Japan and Italy left the agreement in 1936. With the collapse of the treaty system, the U.S. Navy began creating a design for a new, larger class of aircraft carrier and one which drew from the lessons learned from the Yorktown-class. The resulting design was longer and wider as well as included a deck-edge elevator system. This had been used previously on USS Wasp. In addition to carrying a larger air group, the new design possessed a greatly enhanced anti-aircraft armament. Dubbed the Essex-class, the lead ship, USS Essex (CV-9), was laid down in April 1941. This was followed by USS Bonhomme Richard (CV-10), an homage to John Paul Joness ship during the American Revolution on December 1. This second ship began to take shape at Newport News Shipbuilding and Drydock Company. Six days after construction began, the United States entered World War II following the Japanese attack on Pearl Harbor. USS Yorktown (CV-5) under attack during the Battle of Midway, June 1942. US Naval History and Heritage Command   With the loss of USS Yorktown (CV-5) at the Battle of Midway in June 1942, the name of the new carrier was changed to USS Yorktown (CV-10) to honor its predecessor. On January 21, 1943, Yorktown slid down the ways with First Lady Eleanor Roosevelt serving as sponsor. Eager to have the new carrier ready for combat operations, the U.S. Navy rushed its completion and the carrier was commissioned on April 15 with Captain Joseph J. Clark in command. USS Yorktown (CV-10) OverviewNation: United StatesType: Aircraft CarrierShipyard: Newport News Shipbuilding CompanyLaid Down: December 1, 1941Launched: January 21, 1943Commissioned: April 15, 1943Fate: Museum ShipSpecificationsDisplacement: 27,100 tonsLength: 872 ft.Beam: 147 ft., 6 in.Draft: 28 ft., 5 in.Propulsion: 8 Ãâ€" boilers, 4 Ãâ€" Westinghouse geared steam turbines, 4 Ãâ€" shaftsSpeed: 33 knotsRange: 20,000 nautical miles at 15 knotsComplement: 2,600 menArmament4 Ãâ€" twin 5 inch 38 caliber guns4 Ãâ€" single 5 inch 38 caliber guns8 Ãâ€" quadruple 40 mm 56 caliber guns46 Ãâ€" single 20 mm 78 caliber gunsAircraft90-100 aircraft Joining the Fight In late May, Yorktown sailed from Norfolk to conduct shakedown and training operations in the Caribbean. Returning to base in June, the carrier underwent minor repairs before practicing air operations until July 6. Departing the Chesapeake, Yorktown transited the Panama Canal before arriving at Pearl Harbor on July 24. Remaining in Hawaiian waters for the next four weeks, the carrier continued training before joining Task Force 15 for a raid on Marcus Island. The crew of the US Navy aircraft carrier USS Yorktown (CV-10) stands at attention as the National Ensign is raised, during commissioning ceremonies at the Norfolk Navy Yard, Virginia (USA), on 15 April 1943. Yorktown is freshly painted in Camouflage Measure 21. US Naval History and Heritage Command   Launching aircraft on August 31, the carriers planes pounded the island before TF 15 withdrew to Hawaii. Following a brief voyage to San Francisco, Yorktown mounted attacks on Wake Island in early October before joining Task Force 50 in November for the campaign in the Gilbert Islands. Arriving in the area on November 19, its aircraft provided support for Allied forces during the Battle of Tarawa as well as struck targets on Jaluit, Mili, and Makin. With the capture of Tarawa, Yorktown returned to Pearl Harbor after raiding Wotje and Kwajalein. Island Hopping On January 16, Yorktown returned to sea and sailed for the Marshall Islands as part of Task Force 58.1. Arriving, the carrier launched strikes against Maloelap on January 29 before shifting to Kwajalein the next day. On January 31, Yorktowns aircraft provided cover and support the V Amphibious Corps as it opened the Battle of Kwajalein. The carrier continued in this mission until February 4. Sailing from Majuro eight days later, Yorktown took part in Rear Admiral Marc Mitschers attack on Truk on February 17-18 before embarking on a series of raids in the Marianas (February 22) and Palau Islands (March 30-31). Returning to Majuro to replenish, Yorktown then moved south to aid General Douglas MacArthurs landings on the north coast of New Guinea. With the conclusion of these operations in late April, the carrier sailed for Pearl Harbor where it conducted training operations for much of May. Rejoining TF 58 in early June, Yorktown moved towards the Marianas to cover Allied landings on Saipan. On June 19, Yorktowns aircraft began the day by mounting raids on Guam before joining the opening stages of the Battle of the Philippine Sea. The following day, Yorktowns pilots succeeded in locating Admiral Jisaburo Ozawas fleet and commenced attacks on the carrier Zuikaku scoring some hits. As fighting continued through the day, American forces sank three enemy carriers and destroyed around 600 aircraft. In the wake of the victory, Yorktown resumed operations in the Marianas before raiding Iwo Jima, Yap, and Ulithi. At the end of July, the carrier, in need of an overhaul, departed the region and steamed for Puget Sound Navy Yard. Arriving on August 17, it spent the next two months in the yard. The US Navy aircraft carrier USS Yorktown (CV-10) during the Marcus Island raid on 31 August 1943. US Naval History and Heritage Command   Victory in the Pacific Sailing from Puget Sound, Yorktown arrived at Eniwetok, via Alameda, on October 31. Joining first Task Group 38.4, then TG 38.1, it attacked targets in the Philippines in support of the Allied invasion of Leyte. Retiring to Ulithi on November 24, Yorktown shifted to TF 38 and prepared for the invasion of Luzon. Striking targets on that island in December, it endured a severe typhoon that sank three destroyers. After replenishing at Ulithi late in the month, Yorktown sailed for raids on Formosa and the Philippines as troops prepared to land at Lingayen Gulf, Luzon. On January 12, the carriers planes conducted a highly successful raid on Saigon and Tourane Bay, Indochina. This was followed by attacks on Formosa, Canton, Hong Kong, and Okinawa. The following month, Yorktown began attacks on the Japanese home islands and then supported the invasion of Iwo Jima. After resuming strikes on Japan late in February, Yorktown withdrew to Ulithi on March 1. After two weeks of rest, Yorktown returned north and began operations against Japan on March 18. That afternoon a Japanese air attack succeeded in hitting the carriers signal bridge. The resulting explosion killed 5 and wounded 26 but had little effect on Yorktowns operations. Shifting south, the carrier began focusing its efforts against Okinawa. Remaining off the island following the landing of Allied forces, Yorktown aided in defeating Operation Ten-Go and sinking the battleship Yamato on April 7. S Supporting operations on Okinawa through early June, the carrier then departed for a series of attacks on Japan. For the next two months, Yorktown operated off the Japanese coast with its aircraft mounting their final raid against Tokyo on August 13. With the surrender of Japan, the carrier steamed offshore to provide cover for the occupation forces. Its aircraft also delivered food and supplies to Allied prisoners of war. Leaving Japan on October 1, Yorktown embarked passengers at Okinawa before steaming for San Francisco. Postwar Years For the remainder of 1945, Yorktown crisscrossed the Pacific returning American servicemen to the United States. Initially placed in reserve in June 1946, it was decommissioned the following January. It remained inactive until June 1952 when it was selected to undergo a SCB-27A modernization. This saw a radical redesign of the ships island and well as modifications to allow it operate jet aircraft. Completed in February 1953, Yorktown was re-commissioned and departed for the Far East. Operating in this region until 1955, it entered the yard at Puget Sound that March and had an angled flight deck installed. Resuming active service in October, Yorktown resumed duty in the western Pacific with the 7th Fleet. After two years of peacetime operations, the carriers designation was changed to antisubmarine warfare. Arriving at Puget Sound in September 1957, Yorktown underwent modifications to support this new role. The US Navy aircraft carrier USS Yorktown (CVS-10) at sea off Hawaii (USA), some time between 1961 and 1963.   US Naval History and Heritage Command Leaving the yard in early 1958, Yorktown commenced operating from Yokosuka, Japan. The following year, it helped deter Communist Chinese forces during the standoff at Quemoy and Matsu. The next five years saw the carrier conduct routine peacetime training and maneuvers on the West Coast and in the Far East. With the growing American involvement in the Vietnam War, Yorktown began operating with TF 77 on Yankee Station. Here it provided anti-submarine warfare and sea-air rescue support to its consorts. In January 1968, the carrier shifted to the Sea of Japan to as part of a contingency force following the North Korean capture of USS Pueblo. Remaining abroad until June, Yorktown then returned to Long Beach completing its final Far East tour. That November and December, Yorktown served as a filming platform for the film Tora! Tora! Tora! about the attack on Pearl Harbor. With the end of filming, the carrier steamed into the Pacific to recover Apollo 8 on December 27. Shifting to the Atlantic in early 1969, Yorktown began conducting training exercises and took part in NATO maneuvers. An aging vessel, the carrier arrived in Philadelphia the following year and was decommissioned on June 27. Struck from the Navy List a year later, Yorktown moved to Charleston, SC in 1975. There it became the centerpiece of the Patriots Point Naval Maritime Museum and where it remains today.

Auditing - benefits and limitations

Auditing benefits and limitations Chapter-1 INTRODUCTION INTRODUCTION The review of saving money organizations assumes an imperative part in India as it manage the saving money organizations in right way. In review of banks incorporates different sorts of review which are ordinarily completed in saving money organizations, for example, statutory review, income/wage use review, simultaneous review, PC and framework review and so on the above review is principally directed by the banks own staff or outside reviewer. Be that as it may, the tenets and the regulation identifying with the behavior of different sorts of review or assessments vary from a bank to bank expect the statutory review for which the RBI rules is pertinent. In this, I have given more significance on the general bank review framework. In today’s focused world review is all that much vital and in addition obligatory , in light of the fact that speculator contributing choice is rely on upon that specific idea if evaluator has communicating his perspective about specific association is genuine and reasonable then financial specialist can get his thoughts regarding the amount he ought to put resources into specific organizations. ORIGIN AND EVOLUATION OF AUDITING 1) Origin of term : The term review is gotten from the Latin expression â€Å"audire† intend to listen. In right on time days, an evaluator used to leaning to the record read out by the bookkeeper keeping in mind the end goal to check them. 2) Ancient origin : Examining is as old as bookkeeping. It was being used in every single old countrie, for example, Mesopotamia, Egypt, Greece, Rome, U.K., and India. The Vedas,Ramayana, Mahabharata contain references to bookkeeping and inspecting. Arthashasastra by Kautilya gives nitty gritty principles for bookkeeping and evaluating of open accounts. The Mauryas, the Guptas and the Mughals had created and bookkeeping and evaluating framework to control state accounts. In this manner, fundamentally, bookkeeping and examining had their starting point in the requirement for the legislature to control the wage and consumption of the state and the armed force. The first question of reviewing was to distinguish and avoid mistakes and cheats. 3) Compulsory audits of companies: With expanding number of organizations, the organizations’ demonstrations in diverse nations started accommodating mandatory review of records of organizations. Accordingly U.K. review of records of restricted organizations got to be obligatory in 1900. In India, the organizations demonstration, 1913 made review of organization records mandatory. With expansion in size of organizations, the object of review likewise moved to discovering whether the records were â€Å"genuine and reasonable† as opposed to â€Å"genuine and right†. In this manner, the accentuation was not arithmetical precision but rather on reasonable representation of budgetary undertakings. 4) Development of accounting and auditing standard: The global bookkeeping measures advisory group and the bookkeeping guidelines leading body of foundation of contracted bookkeeper of India have created standard bookkeeping and examining practices to direct the bookkeepers and reviewer in their everyday work. 5) Computer technology: The most recent improvement in evaluating relates to the utilization of PCs in bookkeeping and in addition reviewing. Truly, reviewing has make some amazing progress from â€Å"listening to† the records in the antiquated day to utilizing PCs to inspect mechanized records of today. DEFINITION OF AUDITING ‘ Different persons, for example, the proprietors, shareholders, financial specialists, loan bosses, moneylenders, government and so on utilize the last record of business sympathy toward diverse purposes. Every one of these clients should make certain that the last records arranged by the administration are dependable. An inspector is an autonomous master who looks at the records of a business concern and reports whether the last records are dependable or not. Diverse powers have characterized inspecting as takes after. ‘ Mautz characterize the inspecting as â€Å"reviewing is worried with the check of bookkeeping information, with deciding the exactness and dependability of bookkeeping explanation and reports†. ‘ International auditing guidelines characterizes the inspecting as â€Å"evaluating is an autonomous examination of budgetary data of any substance with a perspective to communicating a sentiment consequently†. ‘ BASIC PRINCIPAL OF AUDITING: 1) Integrity, objectivity and independence: The examiner ought to be straightforward and earnest in his review work. He must be reasonable and objective. He ought to additionally be free. 2) Confidentiality: The evaluator ought to keep the data acquired amid review, private. He ought not reveal such data to any outsider. He ought to, keep his eyes and ears open yet his mouth close. 3) Skill and competence: The auditor should have adequate training, experience and competence in Auditing. He should have a professional qualification ( i.e. be a Chartered Accountant) and practical experience. He should be aware of recent developments in the field of auditing such as statement of ICAI, changes in company law, decisions of courts etc. 4) Working papers: The evaluator ought to keep up working papers of vital matters to demonstrate that review was led with due consideration as indicated by the fundamental standards. 5) Planning: The inspector ought to arrange for his review work. He ought to set up a review modified to finish the review productively and in time. 6) Audit evidence: The report of the reviewer ought to be base on confirmation got over the span of review. The proof may be acquired through vouching of exchanges, check of advantages and liabilities, proportion investigation and so forth. 7) Evaluation of accounting system and internal control: The inspector ought to guarantee that the bookkeeping framework is satisfactory. He ought to see that all the exchange have been appropriately recorded. He ought to think about and assess the inner controls. 8) Opinion and report: The examiner ought to touch base at his sentiment on the record in light of the review prove and present his report. The feeling may be inadequate, qualified or unfavorable. The review report ought to obviously express his sentiment. Law ought to require the substance and type of review report. AUDIT COMMITTEE One of the elements of this board of trustees is to give guidance and manages the operations of the aggregate review capacity in the bank. The council additionally needs to audit the inward examination capacity in the bank, with extraordinary accentuation on the framework, its quality and adequacy as far as postliminary. The board needs to survey the arrangement of arrangement and compensation of simultaneous examiners. The review board of trustees is, in this way, joined with the working of the arrangement of simultaneous review. The technique for arrangement of evaluators, their compensation and the nature of their work is to be checked on by the Audit Committee. It is in this connection that periodical meeting by the individuals from the review board of trustees with the simultaneous examiners help the review advisory group to manage the operations of the aggregate review capacity in the bank. ADVANTAGES OF AUDITING 1) Assurance of true and fair accounts: Review gives a certification to the different clients of conclusive records, for example, proprietors, administration, leasers, moneylenders, financial specialists, government’s and so on that the records are genuine and reasonable. 2) True and Fair balance sheet: The client records can make sure that the advantages and liabilities appeared in the examined monetary record demonstrate the worry, as it is i.e. neither more nor less. 3) True and fair profit and loss account: The client can be sure that the inspected benefit and misfortune record demonstrates the genuine measure of benefit or misfortune as it is i.e. neither more nor less. 4) Tally with books: The reviewed last record can be brought to count with the books of records. In this way, the wage assessment officer can begin with the figure of examined books benefit, make modification and register the assessable salary. An outside client need not experience the whole books. 5) As per standard accounting and auditing practices: The examined last records take after the standard bookkeeping and evaluating standards set around expert bodies. Subsequently, inspected records depend on goals standard and not on individual impulses and fancies of a specific bookkeeper or inspector. 6) Detection and prevention of errors and frauds: Examined records can be accepted sensibly free from blunders and fakes. The evaluator with his master learning would take due consideration to see that Errors and cheats are identified so that the records shoe a genuine and reasonable perspective. 7) Advice on system, taxation, finance: The evaluator can likewise prompt the customer about the bookkeeping framework, inside control, interior check, inner review, tax assessment, accounts and so on. LIMITATIONS OF AUDITING 1.An examiner can’t check every last exchange he needs to check just the chose zones and exchange on an example premise. 2.Audit proof is not convincing in nature accordingly affirmation by an indebted person is not definitive confirmation that the sum will be gathered. It is said proof is instead of convincing in nature. 3.An examiner can’t be relied upon to find profoundly laid cheats as a rule includes acts intended to cover them, for example, imitation , chaste inability to record exchanges, false clarification and thus are hard to recognize. 4.Audit can’t guarantee the clients of record about the future gainfulness, prospects or the productivity of the administration. 5.An examiner needs to depend upon master inspector may need to depend on master in related field, for example, legal counselors, architects, esteem’s and so on for evaluating unforeseen liabilities, valuation of settled resources and so forth. INTERNAL CONTROL IN CERTAIN SELECTED AREAS General ‘The staff and officer of a bank ought to lift structure one position to another often and without earlier notice. ‘The work of one individual ought to dependably be checked by someone else in the ordinary course of business. ‘All arithmetical precision of the book ought to be demonstrated autonomously consistently. ‘The mark book of the telegraphic codebook ought to be kept with capable officers, utilized, and seen by approved officers just. ‘The bank ought to take out protection strategies against misfortune and representatives unfaithfulness. ‘Cash ought to be kept in the joint authority of two capable individuals. Bill of collection: ‘All archives going with the bill ought to be gotten and entered in the register by a mindful officer. All the season of dispatch, the officer ought to likewise see that all archive sent alongside the bills. ‘The record of clients or principals ought to be credited when bills have been gathered or an exhortation to that impact got structure the branch or operators to which they were sent for accumulation. ‘It ought to be guaranteed that bills sent by one, branch for accumulation to another branch of the bank, are not in the gathering twice in the amalgamated monetary record of the bank. For this reason, the accepting branch ought to switch the passages, for example, bills toward the end of the getting branch toward the end of the year fir shutting pur Bill purchased: ‘At the season of obtained of bill, an officer ought to check that all the archive of titles are legitimately doled out to the bank. ‘Sufficient edge ought to be kept while obtained or reducing a bill to cover any decrease in the estimation of the security and so on. ‘If the bank is not able to gather a bill on the due date, promptly step ought to be taken to recuperations the sum shape the drawer against the security gave. ‘All sporadic remarkable record ought to be accounted for to the head office. ‘In the instance of obtained exceptional at the end of the year rebate got subsequently ought to consequently ought to be appropriately allocated betw Loan and advances: ‘The bank ought to make propels strictly when fulfilling itself as to the financial soundness of the borrowers and subsequent to getting assent from the correct powers of bank. ‘Sufficient edge ought to be kept against securities taken to cover any decrease in the quality thereof furthermore to agree to legitimate powers of mandates. Such edge ought to be dictated by the correct powers of the bank as a general approach or for specific recor ‘All the securities ought to be gotten and returned by mindful officer. They ought to be kept in the joint authority of two such officer ‘In the instance of good possessing the bank, substance of the bundle ought to be test checked at the season of receipt. ‘Surprise check ought to be made in admiration of hypothecated merchandise not in the ownership of the bank. ‘Market estimation of good ought to be checked by officer of the bank by individual enquiry notwithstanding the receipt to the receipt quality given by the borrowers. ‘All record ought to be kept inside both the drawing force and as far as possible at all times. ‘ The signature on demand draft should be checked by an officer with signature book. ‘ All the best demand draft sold by should be immediately confirmed by the advice to the branches concerned. Inter branch account: ‘The record ought to be balanced just on the premise of utilization with sensibly great credit evaluation. ‘Prompt move ought to be made ideally by focal powers, if any passages are not sensibly time. ‘There ought to be compelling screening of utilization with sensibly great credit appraisal. ‘There ought to be strict control over capacity and issues of card. ‘There ought to be arrangement of brief reporting by the vendor of all settlement acknowledged by them through Visas. ‘Reimbursement to vendors ought to be made strictly when check of the legitimacy of dealer acknowledgment of card. ‘All the repayment ought to be made promptly charged to the clients account. ‘There ought to be a framework to screen and catch up client installment. STAGES IN AUDITING 1) Preliminary work: a) The auditor should acquire knowledge of the regulatory environment in which the bank operates. Thus, the auditor should familiarize himself with the relevant provisions of applicable laws and ascertain the scope of his duties and responsibilities in accordance with such laws. He should be well acquainted with the provisions of the Banking Regulation act, 1956 in the case of audit of a banking company as far as they relate of preparation and presentation of financial statements and their audit. b) The auditor should also acquire knowledge of the economic environment in which the bank operates. Similarly, the auditor needs to acquire good working knowledge of the services offered by the bank. In acquiring such knowledge, the auditor needs to be aware of the many variation in the basic deposit, loan and treasury services that are offered and continue to be developed by banks in response to market conditions. To do so, the auditor needs to understand the nature of services rendered through instruments such as letters of credit, acceptances, forward contracts and other similar instruments. I. Obtaining internal audit reports, inspection reports, inspection reports and concurrent audit reports pertaining to the bank/branch. II. Obtaining the latest report of revenue or income and expenditure audits, where available. III. In the case of branch auditors, obtaining the report given by the outgoing branch manager to the incoming branch in the case of change in incumbent at the branch during the year under audit, to the extent the same is relevant for the audit. c) RBI has introduced and offsite surveillance system for commercial banks on various aspects of operations including solvency, liquidity, asset quality, earnings, performance, insider trading etc., and has indicated that such reports shall be submitted at periodic intervals from the year commencing 1-04-1995. It will be appropriate to be familiar with the reports submitted and to review them to the event that they are relevant for the purpose of audit. d) One set of tests that the auditor at both the branch level and head office level may apply for audit of banks in analytical procedure. 2) Evaluation of internal control system: It might be noticed that exchange in banks are voluminous and dreary, and fall into constrained classes/heads of record. It might, in this manner, be more proper that the assessment of the inward control is made for every class/classification of exchange. On the off chance that the activity of interior control assessment is legitimately done, it help the evaluator to decide the adequacy or generally of the control frameworks and in like manner empower him to reinforce his review methodology, and lay fitting accentuation on the danger inclined ranges. Interior control would incorporate bookkeeping control regulatory controls. a)Accounting controls: Bookkeeping controls spread regions straightforwardly worried with recording of monetary exchanges and upkeep of such registers/records as to guarantee their unwavering quality. Inward bookkeeping controls are additionally visualizing such systems as would decide obligation and fix responsibility as to protecting of the advantages of the bank. It would not be strange of notice that there is a qualification between bookkeeping framework and inside bookkeeping controls. Bookkeeping framework conceives the preparing of the exchange and occasions, their acknowledgment, and fitting recording. Inward controls are strategies, technique and methods so outlined and normally incorporated with frameworks, as would empower aversion and in addition location of blunders, oversights or abnormalities during the time spent execution and recording of exchange/occasions. The inside bookkeeping controls as would guarantee aversion of blunders, exclusions and inconsistencies would incorporate after: I. No exchange can be enrolled/recorded unless it is authorized/affirmed by the assigned power. II. Built-in double control/supervisory systems guarantee that there is an autonomous programmed keep an eye on information/vouchers. III. No single individual has power to start exchange and record through all stages to the general record. Every day exchanges are precisely and instantly recorded, and the control and auxiliary records are kept adjusted through staff autonomous of one another. The reviewer would be all around encouraged to investigate different zones may prompt location of mistakes, oversights and anomalies, entomb false name in the accompanying: I. Missing/loss of security paper, stationery shapes. II. Accumulation of exchanges/equalizations in ostensible heads of records like anticipation, sundries, between branch accounts, or other ostensible head of records especially if there records especially if these records are broadly used to adjust books, in spite of accessibility of data. III. Accumulation of old/vast unexplained/unverified sections in records with Reserve Bank of India and different banks and organizations. IV. Transaction spoke to by minor book conformities not prove/substantiated or upon non-respecting of agreements/responsibilities. V. Origination charges I head office records/between branch accounts. VI. Analytical audit methodology. VII. Serious inconsistencies pointer out in inward review/assessment/exceptional review VIII. Complaints/matters pending in the cautiousness/grievances cell, as respects inconsistencies in records of constituents, and so on. IX. Results of occasional scientific survey, if saw as antagonistic. a) Administrative control: These are extensively worried with the choice making process and setting down of power/designation of forces by the administration. It might be noticed that in the typical course, the head office utilize the zonal/territorial workplaces don’t direct any saving money business. They are for the most part in charge of authoritative and approach choices which are executed at the branch level. 3) Preparation of review system for substantive testing and its execution Having acquainted him the necessities of review, the reviewer ought to set up a review program for substantive testing which ought to sufficiently cover the extent of his work. In surrounding the review program, due weightage ought to be given by the evaluator to territories where, in his perspective, there are shortcomings in the inward controls. The review program for the statutory inspectors would be not the same as that of the branch reviewer. At the branch level, essential keeping money operation are to be secured by the review. Then again, the statutory evaluators at the head office (procurements for tip, official records, and so on.). The extent of the work of the statutory inspectors would likewise include managing different bookkeeping angles and exposure necessities emerging out of the branch returns. 4) Preparation and accommodation of review report The branch reviewer advances his report to the statutory inspectors who need to manage the same in such way, as they considered vital. It is attractive that the branch evaluators’ reports are satisfactorily in unambiguous terms. Beyond what many would consider possible, the money related effect of all capability or unfriendly remarks on the branch records ought to be obviously gotten out the branch review report. It would help the statutory reviewers if a standard example of reporting, say, head savvy, starting with resources, then liabilities and from that point things identified with pay and use, is taken after. In setting up the review report, the evaluator ought to remember the idea of materiality. In this way, things which don’t really influence the perspective introduced by the monetary articulations may be overlooked. Be that as it may, in the judgment of the inspector, a thing however not material, is in opposition to bookkeeping standards or any declarations of the Institute of Chartered Accountants of India or in, for example, would require a survey of the important technique, it would be suitable for him to draw the consideration of the administration to this angle in his long shape review report. BOOKS OF ACCOUNTS OF BANKS A managing an account organization is required to keep up the books of records as per sec.209 of the organizations demonstration. There are, in any case, certain goals in saving money business they are the prerequisites to keep up precise and dependably a la mode account. Banks, in this manner, gadget their bookkeeping framework to suit these prerequisites. The fundamental attributes of a banks arrangement of accounting are as per the following: passages in the individual records are made specifically from vouchers as opposed to being posted from the books of prime section. A.The vouchers went into distinctive individual records every day are condensed on summery sheet; the sums of each are presented on the control accounts in the general record. B. The general record trail equalization is extricated and concurred each day. C. A trial equalization of the nitty gritty individual records is arranged intermittently, normally at regular intervals, and concurred with the general record control accounts. PRINCIPAL BOOKS OF ACCOUNT ‘ General ledger: It contains control records of every single individual record, the benefit and misfortune account and distinctive resources and liabilities accounts. There are sure extra records known as contra records, which is novel element of bank bookkeeping. These contra records are kept up with a perspective to keeping control over exchanges, which have no immediate impact on the banks positions. For e.g. letter of credit opened, bills got for accumulation, certification is given and so forth. ‘ Profit and Loss ledgers; A few banks keep one record for benefit and misfortune in this general record and kept up particular books for the definite records. These are columnar books having separate segments for every income receipt and cost head. Different banks keep separate books for charges and attributes presented are entered in on the benefit and misfortune account in the general record. SUBSIDIARY BOOKS OF ACCOUNTS ‘ Personal ledgers: Separate records are kept up by banks for distinctive sorts of records, i.e. current record, sparing record, and so on. As has been looked after before, these records are posted straightforwardly from vouchers and the whole voucher entered in every record in a day are compressed into Voucher Summary Sheets. ‘ Bill Registers: Subtle elements of diverse sorts of bills are kept in particular registers, which have suitable sections. For e.g. bill acquired, internal bill for accumulation, outward bills for gathering and so forth are entered serially everyday in isolated registers. Sections in these registers are made by reference to the first archives. ‘ Other subsidiary registers: There are diverse registers for different sorts of exchange. Their number, volume and subtle elements, which vary as indicated by the individual needs of every bank. For instance, there will be registers for: A. Demand drafts, telegraphic and mail exchanges issued on branches or organizations. B. Demand drafts, telegraphic and mail exchanges got from branches and organizations. C. Letters of credit. D. Letter of surety. ‘ Departmental diaries: Every division of bank keeps up a diary to take note of the exchange sections went by it. These diaries are memoranda book just, as every one of the passages made there are likewise made in the daybook, through voucher synopsis sheets. The reason for existing is to keep up a record of all exchange passages started by every division. ‘ Other memoranda books: ‘ Besides the book specified above, different divisions of a bank need to say various memoranda books to encourage their work. A percentage of the critical books are depicted beneath: o Receiving clerks money book o Paying clerks money book o Main money book ‘ Outward clearings: A man checks the vouchers and rundown with the clearing checks got books. The voucher are then sent to proper offices, where clients record are instantly credited. Ordinarily no drawings are permitted against clearing checks stored that day however special cases are regularly made by the director on account of set up client. ‘ Inward clearing: Checks got are check with the going with rundown. These are then disseminated to varied division and number of checks given to every office is noted in a notice book. At the point when the checks are passed and presented in on record, there number is autonomously concurred with the notice book. On the off chance that the checks are discovered unpayable, they are come back to clearing house. ‘ Loans and overdrafts departments: a) Registers for shares and different securities hung in the interest of its client b) Summary books of securities give in points of interest of government securities. c) Godown registers kept up by the Godown managers of bank. d) Overdraft approval register e) Drawing force book. f) Delivery request books. g) Storage books. ‘ Deposit department: a) Account opening and shutting registers. b) Fixed stores rate register. c) Due date dairy. d) Specimen mark book. ‘ Establishment department: a) Salary and partnered registers. b) Register of altered resources. c) Stationary registers d) Old record registers ‘ General: a) Signature books of bank officers b) Private telegraphic code and figures ‘ Incomplete records: In a few circumstances, the inspector may find that sure bookkeeping and different records are not up and coming. In such a circumstances, the examiner ought to first determine the degree of unpaid debts in housekeeping and the territories in which bookkeeping and different records are not a la mode. It might likewise be noticed that in Long Form Audit Report (LFAR0), the examiner needs to mention point by point objective fact on such overdue. VERIFICATION OF ASSETS AND LIABILITES Capital and Liabilities: 1) Capital The accompanying particulars must be given in appreciation of offer capital in a critical position sheet ‘ For nationalized banks The capital claimed by focal government as on the date of accounting report including commitment from government, if any, for support in world bank venture ought to be appeared. ‘ For banks incorporated outside India Capital (the sum got by banks by method for start up capital as endorsed by RBI appeared under this head) Measure of store kept with RBI under segment 11(2) of the managing an account regulation act, 1949. ‘ For other banks The inspector ought to check the opening equalization of capital with reference to the evaluated asset report of the earlier year. On the off chance that there has been expansion in capital amid the year, the evaluator ought to look at the pertinent reports supporting the increment. For instance, in the event of a build an approved capital of a managing an account organization, the evaluator ought to analyze the extraordinary determination of shareholders and the reminder of affiliation. 2) Reserves and surplus: The accompanying are required to be unveiled in a critical position sheet under the head ‘Stores and Surplus’. a) Statutory holds. b) Capital holds. c) Share premium. d) Revenue and different stores. e) Balance in benefit and misfortune account. The evaluator ought to confirm the opening equalizations of different stores with reference to the examined asset report of the earlier year. Expansion to or reasonings from stores ought to additionally be confirmed in the typical way, e.g. with reference to board determination. On account of statutory saves and share premium, consistence with lawful necessities ought to additionally be analyzed. 3) Deposits: Stores are required to be grouped in a critical position sheet under the accompanying heads. A. I. Interest Deposits (i) from banks (ii) from others II. Sparing Bank Deposits I. Term Deposits (i) From banks. (ii) From Others. B. I. Stores of Branches in India. II. Deposits of Branches outside India. The reviewer may check sorts of stores in the accompanying way. I. Current account: The inspector ought to check the equalizations in individual records on an examining premise. He ought to likewise look at whether the parities according to backup records count with the related control accounts in the general record. II. Saving bank deposits: The evaluator ought to check the equalizations is individual record on an examining premise. He ought to likewise analyze whether the equalizations according to auxiliary records count mind the related control accounts in the general record. III. Term deposits: Term deposits are deposits repayable after a specified period. They are considered time liabilities of the bank. The auditor should verify the deposits with reference to the relevant registers. The auditor should also examine, on a sampling basis, the registers with the counter-foils of the receipts issued and with the discharged receipts returned to the bank. IV. Deposits designated in foreign currencies: On account of stores assigned in an outside money, for e.g. outside coin non-occupant stores, the inspector ought to look at whether they have been changed over into Indian rupees at the rate told for his sake by the head office. V. Interest accrued but not due: The inspector ought to analyze that hobby collected yet not due on stores is excluded under the kept but rather is appeared under the head ‘different liabilities commercial procurement’ 3) Borrowing: Borrowings of a bank are required to be appeared in monetary record as takes after. I. Borrowing in India. a. Reserves Bank of India. b. Other banks. c. Other establishment and organizations. II. Borrowing from RBI, different banks/budgetary foundation and so forth ought to be checked by the inspectors with reference to affirmation certificated and other supporting record, for example, understandings, correspondence and so on. The examiner ought to likewise analyze whether a reasonable qualification has been made in the middle of â€Å"rediscount† and â€Å"renegotiate† for divulgence of the sum under the above head subsequent to rediscount does not figure under this head. Other current liabilities: The third calendar to the managing an account Regulation act, 1949, requires exposure of the accompanying things under the head ‘different liabilities and procurement’ ‘ Bills payable ‘ Inter office changes. ‘ Interest collected ‘ Other (counting procurements) The evaluator may check the different things under the head different liabilities and procurement in the accompany ‘ Bills payable Charges payable speak to instrument issued by the farm against cash got from clients, which are to be paid to the clients or according to his request. These incorporate Demand Draft, Telegraphic Transfer, and Mail exchange and Mail Transfer, Traveler checks, Pay request, Banker checks, and comparable instrument issued by the bank however not displayed for installment until the asset report date. Inter office adjustment: The adjusted in official conformity account, if in credit, is to be appeared under this head. Other As per the notes and directions for gathering of monetary record and benefit and misfortune record, issued by the Reserve Bank of India, the accompanying things are to be incorporated under this head ‘ Net procurement for money assessment and different expenses like premium duty, less advances installment and duty deducted at source. ‘ Surplus in total in procurement for terrible and dicey obligations procurement account. ‘ standard resources. ‘ Proposed profit/exchange to govt. ASSETS: Cash, bank balanced and money at call and short notice: The third calendar to the Banking Regulation act, 1949, requires taking after divulgence to the be made in the made to be determined sheet in regards to money, parities with Reserve Bank of India., equalization with other bank, and cash at call and short notice. Cash and balance with Reserve Bank of India. I. Cash close by (counting remote coin notes) II. Balance with Reserve Bank of India a) In current record b) In other record Adjusted with banks cash at call and short notice I. In India A) Balanced with banks 1. In current record 2. In different stores account. B) Money at call and short notice 1. With banks 2. With different foundations II Outside in India 1. In current records. 2. In different stores account. 3. Money at call and short notice.Cash Reserved: Deposits by foreign banking company: Area 11(2) of the demonstration requires the managing an account organizations joined outside India to store with RBI certain sum either in trade or out unrestricted securities or mostly in trade and somewhat out such securities. 2) Investment: The reviewer ought to check the speculation scripts physically at the end of business on the date of accounting report. In outstanding situations where physical check of speculation scripts on the accounting report date is unrealistic the inspector ought to complete the physical confirmation on an ought to take into thought any alteration for resulting exchange of procurement, deal and so forth he ought to take specific consideration to see that just bona fide venture are delivered before him. 4) Advances: In completing of review of advances, the evaluator of advances, the reviewer is basically worried with getting proof about after a) Amount incorporated into accounting report in appreciation of advances are exceptional at the date of monetary record. b) Advances speak to sum because of the bank. c) There are no unrecorded advances. d) The inspector ought to audit the operation different advances accounts 4) Fixed assets: In doing a review of altered resources, the evaluator is concerned principally with getting confirmation about their presence and valuation. The branch reviewer ought to find out whether the records in admiration of premises and/or other settled resources are kept up at the branch or halfway. Essentially, he ought to find out the area of archives of title or different reports confirming responsibility for things of altered resources. The inspector ought to check the opening parity of premises with reference to calendar of settled resources, record or altered resource register. N.P.A.GUIDELINES The rule requires the banks to characterize their advances in four general classes as takes after:- 1. Standard resource:- A standard resource is one, which does not reveal any issues, and which does not convey more than typical danger joined to the business such resource is not a non-performing resource 2. Sub-standard resource: It is one, which has been delegated N.P.A. for period not surpassing not over year and a half. 3. Doubtful resource: It is one, which remained has N.P.A for period surpassing year and a half. 4. Loss resource: It is one where the misfortune has been distinguished by the bank or the inner or outer evaluators or the RBI investigation, however the sum has not been composed off entirely or incompletely at the end of the day such resource is viewed as uncollectible and of such little esteem that its consistent as bankable resource is not justified through in spite of the fact that there may be some rescue or recuperation esteem. With the perspective to moving towards worldwide based practices and to guarantee more prominent transference it has been chosen to receive the 90 days late standards for recognizable proof. Of N.P.A. from the year finishing 31st March 2004, agreeing with impact from 31st walk 2004, a non-performing resource should be an advance or advances where, i. Interest and portion of standard stays past due for the time of over 90 days in appreciation of term credit. ii. The record stays out of request for time of over 90 days. In appreciation of overdraft or money credit limit. iii. The bill stays past due for time of over 90 days on account of bills acquired and marked down. iv. Interest and portion of guideline stays late for two harvest season however not surpassing 2.5 years on account of cutting edge allowed for horticulture reason. v. Any add up to be gotten stays past due for a time of over 90 days in of other record. A portion of the Exemptions are their as takes after, i. Project money: On account of bank, money given for modern task or for farming status where ban period is accessible for installment of premium, installment of premium gets to be expected after the ban period is over and not on the date of charge of premium. ii. Agricultural Advances Affected by Natural Calamities: As far as RBI direction where Natural cataclysms in fairs the reimbursement limit of farming borrower the bank can change over fleeting generation credit, into term advance or reschedule the reimbursement and assent them transient advance advances in such cases the term advance and new fleeting may be dealt with as present duty and need not be named N.P.A. iii. Loans and Advances upheld or bolstered by government: Any credits and advances gave by the bank under any plan presented by GOVT. like PMRY. Plan won’t be dealt with as N.P.A. in spite of the fact that the record in past due or exceptional for over 90 days. Provisioning for Loans and Advances: The rules require procurements for diverse classes of advances to be made as takes after:- ‘ Standard Asset: A general procurement of least of 0.25% on aggregate standard resource ought to be made. ‘ Sub-standard Asset: A general procurement of least of 10% on aggregate Standard Asset ought to be made. ‘ Doubtful Asset: Full procurement to the stretch out of unsecured part ought to be made in doing as such the feasible estimation of the security accessible to the bank ought to be resolved on a practical premise moreover 20% to half of the secured segment ought to likewise be given to relying on the period for which the advances has been considered as a suspicious are as per the following Pages: Page 1, Page 2

How do relationships affect an organization In what ways are they Personal Statement

How do relationships affect an organization In what ways are they positive in terms of efficiency - Personal Statement Example The same applies to a soccer team that wins the trophy at the end of the derby. Achieving desirable results when many characters are involved all boils down to creating an effective team. An unfortunate scenario where workers do not understand or relate well with one another could be termed as poor social working environment. An organization housing such irregularities would soon plunge into great debts and losses unless there is some divine- economic intervention. A real socially functional working environment is not achievable by instinct but by practise. For workers to know each other well, it is the prerogative of the management to engage them in team building activities and cooperation and co-ordination workshops all through in the life of the company (Reis & Leukefeld, 1998). In conclusion to have an effective team, employees must learn to relate well with one another. It goes a long way in minimizing conflict between workers so that more time is saved, and less energy is applied in carrying out tasks. This kind of efficiency ultimately translates to increased

The Community of Subcultures Essay Example | Topics and Well Written Essays - 1000 words

The Community of Subcultures - Essay Example Another factor that takes part in creation of a youth subculture includes the gender of the person. Notable is the fact that a given clique of members of this group will relate to each other according to the unwritten but acceptable ways that this clique adopts. The clique is often formed from a geographical stand point meaning that the system of agreement adopted by one part of the populace defined by a given geographical area will necessarily differ with another from a different geographical area. I will undertake to discuss the youth subculture as it found early in the American culture. The youth subculture can itself be defined as the way of life found among the youth and its distinctiveness is drawn from their social or ethnic affiliations that revolve around style, fashion, or affiliation to a given music genre. This kind of a subculture is generational with its membership being constantly renewed as the members outgrow the culture while others join the subculture at the adolescent age (Yinger 1999p54). The youth subculture in America is believed to have had its roots in the 1920's where a new generation of young women known as the flappers emerged. This group of young women believed in liberalism and acted in ways that implied their liberty. They could smoke, drink, use group specific slang, bob their hair, put on short skirts, perceive sex casually and drove automobiles among other things that were considered liberal to do as at that time. Many historical theorists like Marcel Danesi and Steven Mintz believe in the beginnings of the youth subculture in America to be the 1950's. They believe that children were immediately offered adult duties as soon as their ages matched the adult appropriate ages set prior to the above mentioned date. The media, they believe, played the greatest role in the creation of the youth group through frequently engaging youthful individuals in advertisements. The youths therefore organized themselves around the youthful age group and adopted a characteristic way of living that was specific to them. This trend continued to the subsequent generations. The youth subculture in America has a number of subcultures within it that deviate to some degree from the mainstream youth subculture(Lieske 2003pp34-36). The youth subculture in America had a distinct identifying factor. The age bracket within which members of this group are found ranges from adolescence to early adulthood giving a considerable overlap into these margins. This group of persons deems itself to be the epitome of style and knowledge. It is often made up of vivacious individuals who occupy almost entirely all spheres of America's living where they show case their talents through engagement into various activities including academics and the career world. In terms of dressing, this group of young people is trendy preferring to dress in the fashionable attires that flock the market. They are keen to watch the fashion market to ensure that the latest trends in clothing do not escape their attention meaning that their dress codes change as frequently as the market preferences do. The denim jeans clothing for example have been popular with the American youths since the 1990's with the creation of various stylish designs for pieces of clothing. Their hair do is also often stylish and changes as frequently as

Why Was There Relative Stability in the Balkans, In the Period 1890-1908? :: European Europe History

Why Was There Relative Stability in the Balkans, In the Period 1890-1908? Between the years of 1890 and 1908 there was a period of relative stability in the Balkan area. Whilst, in this essay, it is my primary objective to look at what factors caused this, it is first important to understand that the climate was only stable in comparison to the years before it - when there was great tension, argument and conflict. It would be naà ¯ve to assume that after 1890 there was none of the aforementioned; the importance of the word 'relative' should not be overlooked. Take, for example, the infamous Armenian massacres of 1894 and 1896. At that time there were about a million Armenians under Turkish rule. They were a badly oppressed minority, discriminated against in just about every conceivable way. When the Armenian people began to press for improved rights and independence, the Turkish reaction was to silence them through acts of murder. This is clearly not an act usually associated with stability. Another prime example that the stability in the Balkans was only ever relative is the crisis of 1903. The Serbian King was assassinated in a military coup and replaced by King Peter, who belonged to a different dynasty. He was pro-Russian which angered Austria-Hungary, who had been allied with Serbia. Austria-Hungary placed economic sanctions on the Serbs in the hope of forcing them back into an alliance, but this only succeeded in worsening relations between the two and pushing Serbia into Russian hands. That said, there is no doubt that the climate surrounding the Balkans was far more relaxed and stable between 1890 and 1908 than it had been for many decades beforehand. There were several factors that contributed to this, the primary reason being (in my opinion) the change in Russian foreign policy. Before 1890, Russian was often the root cause of tension and conflict, because of her foreign policy objectives - she had two principle objectives: to unite the Slav people of the Balkans, in order to create a 'Greater Motherland', and also to gain greater access to The Straits. This was most evident in the Russian-Turkish war of 1877, where Russia had emerged victorious, and attempted to create a 'Bigger Bulgaria' of Slav people in the (eventually) abortive treaty of San Stefano. After 1890 Russia felt that if they continued to pursue their interests in the Balkans, it was a lot of trouble for possibly no gain, so instead she began looking to the East and the far greater opportunities for expansion in China, Japan and Manchuria.

North Korea and South Korea

In North Korea, a dictator rules the county and currently their dictator is Kim Jung l_JNI. Also, North Koreans government is very strict about people from other countries traveling to North Korea. Tourists are only allowed to enter the country if there is a guided tour and independent traveling to North Korea is not allowed. However, South Korea, is a republic with a president. As of now, their president, who is the first female president elected, is park Gun Hey. Their country has elections for a new president every five years.Additionally, anyone and everyone can travel to South Korea whenever they want. Every country or state has different cultures and lifestyles. In North Korea, art is didactic and they create many beautiful artworks. Calligraphy, music, painting and pottery are all various types of art that is produced in North Korea. Their paintings are usually drawings of events that have happened in the past or drawings of nature such as flowers. North Koreans play many game s, especially races and they like to participate in a lot of active activities. In addition, their diet does not contain spicy foods such as chime.In South Korea, art and music is very well known. Buddhism was a great inspiration towards South Korean art and outstanding architecture and artworks are found in Buddhist temples and paintings. Music is very popular in South Korea and one type of genre is Kop. Kop is short for Korean pop and is known all over the world. Just like North Korea, South Korea loves to play games and their traditional board game is bad. Also, South Koreans diet is the total opposite of North Koreans diet. In South Korea, spicy foods are very common and the national dish is chime.Lastly, both North and South Korea have a traditional dress called handbook that is mainly worn on New Years. Education is an essential need in everyone's lives. In North Korea, people are mainly interested in the subjects technology and science. Also, in the early 1 sys the education system was divided into one year Of kindergarten, four years of primary school for ages six to nine, and six years of senior middle school for ages ten to fifteen. The most important institution is Kim – sung University. South Koreans academic environment is very competitive.Nearly all the nation's top schools are located in Seoul, South Korea. Primary schools consists of grades one to six and secondary schools consists of seventh to twelfth. The most popular university in South Korea is Seoul National University. The two countries that were known as one are now split into two and has tons of differences and similarities. They compare and contrast in government, culture, and education. Imagining what life would have been like back if North and South Korea were one is difficult due to the disparity in the people's lives and in the country.