Gisaeng Koreas Geisha Women

The gisaeng—often referred to as kisaeng—were highly-trained artist women in ancient Korea who entertained men with music, conversation, and poetry in much the same way as Japanese geisha. Highly skilled gisaeng served in the royal court, while others worked in the homes of the yangban—or scholar-officials. Some gisaeng were trained in other fields as well such as nursing though lower-ranked gisaeng also served as prostitutes. Technically, the gisaeng were members of the cheonmin or slave class as most officially belonged to the government, which registered them. Any daughters born to gisaeng were required to become gisaeng in turn. Origins The gisaeng were also known as flowers that speak poetry. They likely originated in the Goryeo Kingdom from 935 to 1394 and continued to exist in different regional variations through the Joseon era of 1394 through 1910.   Following the mass displacement that happened to start the Goryeo Kingdom—the fall of the Later Three Kingdoms—many nomadic tribes formed in early Korea, scarring the first king of Goryeo with their sheer number and the potential for civil war. As a result, Taejo, the first king, ordered that these traveling groups—called Baekje—be enslaved to work for the kingdom instead.   The term gisaeng was first mentioned in the 11th century, though, so it may have taken a while for scholars in the capital to begin reappropriating these slave-nomads as artisans and prostitutes. Still, many believe their first use was more for tradable skills like sewing, music, and medicine.   Expansion of the Social Class During the reign of Myeongjong from 1170 to 1179, the increased number of gisaeng living and working in the city forced the king to begin taking a census of their presence and activities. This also brought with it the formation of the first schools for these performers, which were called  gyobangs. Women who attended these schools were enslaved exclusively as high-end court entertainers, their expertise often being used to amuse visiting dignitaries and the ruling class alike. In the later Joseon era, the gisaeng continued to prosper despite general apathy toward their plight from the ruling class. Perhaps because of the sheer power these women had established under Goryeo rule or perhaps because of the new Joseon rulers fearing dignitaries carnal transgressions in the absence of gisaengs, they maintained their right to perform in ceremonies and within the courts throughout the era.   However, the last king of the Joseon Kingdom and first emperor of the newly established Empire of Korea, Gojong, abolished the social status of the gisaeng and slavery altogether when he took the throne as part of the Gabo Reform of 1895. Still to this day, gisaeng lives on in the teachings of gyobangs which encourage women, not as slaves but as artisans, to carry on the sacred, time-honored tradition of Korean dance and art.

Police Brutality Of African Americans - 2187 Words

As I was conducting research about police brutality I came up with three questions I wanted to find out. I wanted to know what race group is affected by police brutality the most, why they were affected by this the most and what to do to stop police brutality involving shooting civilian. This Paper talk about how police brutality is a major issue in America right now. There’s many different types of police brutality but police officers killing civilians is something that is issue in our nation currently. After doing reaching this topic I was able to find out that African Americans have been affected by this the most out of any race. African Americans are affected by this the most because in some cases African Americans are usually stereotyped and this causes them to be treated different by police. Ways we can help this issue is by supporting these organizations that are against police brutality and encouraging police officers around the nation to always have a body camera on t hem at all times. After during research and conducting a survey about police vehicle visibility in America I’ve noticed this has led to a greater issue. Does this issue also have some effect with police brutality? Police brutality is a major topic and issue going around in America right now. There appears to be different forms of police brutality. There is use of excessive force, false arrest or imprisonment, malicious prosecution, and unreasonable search. There appears to be many types of policeShow MoreRelatedPolice Brutality Of African Americans1405 Words   |  6 PagesIn recent years police brutality towards African Americans has increased. This violence has resulted in riots across the United States. The August 2014 death of Michael Brown in Ferguson, Missouri many Americans, some who are former Civil Rights activists, have spoken out against police brutality. Black Lives Matter states that the movement’s goal is to bring justice to the present unjust police killings of African Am ericans. Looking at prior cases of brutality and its connection to racial profilingRead MorePolice Brutality Of African Americans1140 Words   |  5 PagesValentin May 16 2016 Mrs.Morris English IV Police Brutality Police ruthlessness against african americans have been among us for a considerable length of time . from slave days until the 20 century . Every last one of those passings of these youthful african americans have brought about a great deal of hurt and agony to a considerable measure of families. The most well-known killings in the unified states have been activated upon african americans. The vast majority of these killings are causeRead MorePolice Brutality Against African Americans1997 Words   |  8 PagesThese were some of the last words from victims of police brutality against African Americans. Police brutality has been occurring ever since the police force began, but recently, the police have been targeting African Americans. In 2016, more than 250 African Americans were killed by the police. Most of the victims were unarmed and have not committed a serious offense. These frightening statistics do not have to continue. If the average American recognized the severity of the i ssue and raised theirRead MorePolice Brutality : An African American Man902 Words   |  4 PagesPolice Brutality By Kofi Owusu-Mensah 8/31/15 Cycle Day 2 Period 3 This is why I do not think these Police Brutality cases involve racism. In the past year, there have been 4 notable cases where an african american man or woman was treated with excessive force by police. Sandra Bland, Eric Garner, and Walter Scott. Sandra Bland was a woman who failed to signal a lane change and ended up dead in a jail cell. Eric Garner was a man who refused to follow directions from police, was suffocatedRead MorePolice Brutality Against African Americans1997 Words   |  8 PagesPolice Brutality against African Americans From over 300 years African Americans have struggled from being taken from their homeland to being forced into slavery. They regained their so-called ‘Freedom’ but were never quite equal with all. African Americans have been fighting for equality for years and have had multiple leaders bring attention to the issues like Martin Luther King Junior forming marches to Rosa Parks refusing to get up from her seat for a White person. In this day of age AfricanRead MorePolice Brutality Against African Americans1358 Words   |  6 PagesPolice brutality against African Americans is nothing new in today’s society. Twenty five years after the beating of Rodney King in Los Angeles, Trayvon Martin, Michael Brown, Tamir Rice, Eric Garner, and countless other unarmed African American men and women have become victims of police officers. Riots and protests in places like Ferguson, Baltimore and Cleveland have garnered the issue and unprecedented amount of attention, especially i n the media. It has also caused an outcry among the AmericanRead MorePolice Brutality Against African Americans Essay1500 Words   |  6 Pages Police brutality against African Americans was a huge impact in Los Angeles, California in 1991, and continues to be a problematic situation in America today. On March 3, 1991, a group of white LAPD beat Rodney King. After this incident occurred a lot of negative events started to transpire. A lot of African Americans were angry and demanded justice. The relationship between the LAPD and the Los Angeles community in 1991 were horrific and still continues to be awful today. Police brutality justRead MorePolice Brutality Against African Americans1972 Words   |  8 Pagesbad cops who kill for no reason. Police brutality against African Americans have been increasing over the past couple of years. Proper training of law enforcers and better education to the community will help ensure some of these incidents would not end with a life lost. à ¢â‚¬Å"Police need to learn more than logistics of policing but also the broader significance of their role in society† (Police Need Better). In this statement it is saying that yes, the job of the police to enforce the law, but also toRead MorePolice Brutality Within The African American Community1265 Words   |  6 PagesAsad Bidiwala RHE 306 August 13, 2015 Police Brutality within the African-American Community The specific audience of my argumentation is the racially ignorant white populations that refuse to acknowledge the idea that police brutality towards the African-American race is evident amongst our society. The racially ignorant white population assumes that police brutality is used as a defense mechanism rather than an appeal to racism towards African-Americans. This hostile audience becomes uncomfortableRead MoreThe Relationship Between Police Brutality And African Americans1350 Words   |  6 Pagesbring about a lack of opportunity and mistreatment. This paper will focus on the relationship between police brutality and African Americans. Let me be clear though police brutality affects the lives of minorities in general, but mostly this epidemic causes repercussions for African Americans due to racial ideologies by individuals as well as institutions. The systemic injustice towards African American is a result of institutionalized inequalities in the social construction. Racism is a belief that

Forecasting Financial Performance Company -Myassignmenthelp.Com

Question: Discuss About The Forecasting Financial Performance Company? Answer: Introduction: Investment manager must analyze the financial and non financial factors of the company briefly to evaluate that how the company is performing in the market. Annual report of an organization briefs about the entire aspect and the changes in the organization in particular year. Annual report is an inclusive report on the activities of the company in a particular period of time. Annual reports are mainly prepared by the companies to given information about the company to shareholders, stakeholders and the perspective investors of the company. Those companies which have been listed their stocks on any stock exchanges are required to prepare the annual report in each year to brief their stakeholders about the position of the company. Annual report of a company mainly includes about the following contents: Corporate information Directors report Earnings per share Leasing Income tax expenses Corporate governance information Auditors report Financial statement of the company Accounting policies Notes to the financial statement Other features etc. (Brinkerhoff, 2005) Annual report of an organization could be evaluated through identifying and evaluating each aspect and the figures of the company in the basis of their accounting policies and strategies which have been adopted by the company. For instance, tax expenses of an organization could be evaluated through analyzing over the total tax expenses of the company which has been recorded into the profit and loss statement of the company, total tax expenses which must be occurred according to the accounting profit of the company and tax rate of the country, further, deferred tax liabilities and assets should be evaluated and it has been found that how much extra amount have been recorded by the professionals of the company and these amount must be evaluated through the accounting policies and accounting standards of the company to evaluate the exact value of tax and the performance of the company to manage all the policies and the performance of the company (Daly and Farley, 2011). For preparing this report, two Australian companies JB HI FI and the Citadel Group Limited has been evaluated. Current annual report of both the companies have been analyzed and it has been found that how the policies and the format of both the company is different and further, it has been evaluated that which company is the best for the purpose of investment. More, for this report, mainly leasing, EPS and income tax expenses of the company has been evaluated. Company overview: JB HI FI is basically an Australian company which is operating its business in consumer goods industry. This company mainly offers and do retailing of consumer goods, software, DVDs, electronic, electric home appliances etc. this company is one of the Australia company which are rapidly increasing in terms of revenues and market share as well. The main competitive companies of JB HI FI are Myer, Harvey Norman and David Jones. This company has been founded by Victoria and Keilor East in 1974. The Citadel Group Limited is service providing comapny which mainly serves the Australian government. It manages the integration of the solution and it manages all the issues of Australian government. The company is operating all its business in Australian market only (Bloomberg, 2018). The entire operations are managed by the company on the basis of information and know how basis. Head office of The Citadel Group Limited is i n Symonston, Australia. Leasing is a contract which outlines the terms about a property or a machine or any other fixed assets. And in this contact, a party agrees to give its property on rent to other party and in relation to it; other party agrees to give the rent amount properly and on time. It is a legal and binding contract which set various legal term, rental agreement etc in terms of fixed assets. If a party does not pay the rent amount on time and does not behave properly and goes against the leasing rules than other party has the right to sue the party and charge him extra. All the big organizations take the machines and the property on lease so that the amount and the cost of the company could be controlled (Evangelinos, Nikolaou and Leal Filho, 2015). Lease or purchase, there are always 2 options in front of a company and it depends on the company that which option is chosen. The lease liability has been evaluated over companies, JB HI FI and the citadel group limited to evaluate that how both the companies are recording and presenting their lease property and their amount in the annual report of the company. Through the annual report of the Citadel group limited, it has been found that the total lease expenses of the company are $ 956000 in 2017 and $ 1228000 in 2016 which briefs about a great decrement in the total lease expenses of the company (Glasson, Therivel and Chadwick, 2013). It explains that the company is liable to pay the above written amount to the leaser. Further, the total lease amount of JB HI FI has been analyzed and it has been found that the JB HI FI is liable to the lessor for $ 683.6 million in 2017 and $ 418.1 million in 2016. It explains that the lease expenses of JB HI FI have also been enhanced in 2017 in comparison of 2016. Further, it has been analyzed that the AASB 16 has been followed by the citadel group limited to record all its lease agreements and figures. ASSB 16 explain that an organization should record the lease amount wither in its balance sheet or in the financial notes of the annual report (Hk, Moldan and Dahl, 2012). The Citadel group limited has shown in its annual report about the AASB 16 and also expressed that how the lease amount has been presented by the company in its annual report: Further, the same study has been done over JB HI FI limited it has been analyzed that the AASB 16 would be followed by the JB HI FI limited as well to record all its lease agreements and figures (AASB, 2018). ASSB 16 explain that an organization should record the lease amount wither in its balance sheet or in the financial notes of the annual report (Blanche, Durrheim and Painter, 2006). The JB HI FI limited has shown in its annual report about the AASB 16 would be affective in the financial performance and the recording of lease from 1st Jan 2019 and also expressed that how the lease amount has been presented by the company in its annual report: More to it, the lease amount of both the companies have been evaluated and it has been found that both the companies are recording the leasing in a presentable manner. Though, the recording of lease is done by the JB HI FI from the old AASB 117 and the new AASB rule 16 would be followed by the comapny after a year but still the presentation of both the companies are quite good and both has presented the right and accurate figures in their balance sheet (Blay, 2005). Further, it has been found that JB HI FI has presented the lease figures in the balance sheet under the name of other liabilities and its financial notes, it have briefed that what is the exact items are included in the other liabilities. On the other hand, the citadel group limited have presented that the lease amount has been presented and recorded by the company in balance sheet under the name Lease. It explains that both the companies are dealing properly with the lease amount (Bless and Higson-Smith, 2000). Both the companies have recorded, presented and paid according to the Australian government rule and the Australian accounting council. Further, the recording, financial notes, presentation, amount; cash outflow etc has also been presented by the company according to the Australian accounting standards board. AASB 16 and AASB 117 rule has been followed by the company to figure out the lease expenses record the lease expenses and present that amount in the balance sheet of the company by both the companies. More to it, Craswell, Stokes and Laughton, (2002) has explained that AASB 16 briefs about the recording and presetting about the lease amount and the same has been followed by both the companies to record their deferred tax liabilities and assets. Further, it has also been added by Blay (2005) that every organization is required to express all the lease figures in its annual report so that the best conclusion could be done by the management and the stakeholders of the company about the process and the activities of the company. Auditors also analyze about the accounting policy and accounting figures of lease on the basis of that (DeFond, Raghunandan and Subramanyam, 2002). Through the auditors report of both the companies, it has been investigated that both the companies are not involving in any kind of fraud in terms of recording the lease amount. More to it, it has been said by DeFond, Raghunandan and Subramanyam, (2002) that an organization could manipulate the auditor and the stakeholder through showing the different amount of lease and the property in the annual report of the company. Further, Dopuch, King and Schwartz, (2001) also shared in his study that annual report of an organization could be evaluated through identifying and evaluating each aspect and the figures of the company in the basis of their accounting policies and strategies which have been adopted by the company. Through the above study over lease amount and the recording of lease amount in the annual report, it has been found that both the companies have recorded and presented the lease amount in the same format and the recording and presentation is same as it has been described in the AASB 16 and AASB 117 by the Australian accounting council. Earnings per share: Earnings per share are the part of a profit which is allocated by the company to each outstanding stock from the total common stock of the company. Earnings per share (EPS) are an indicator of an organization about the profitability position of the company. Earnings per share are calculated through deducting the dividends on preferred stock from net income and then divided it by the average outstanding share of the company. Basically, income statement and balance sheet are used by the professionals to calculate the earnings per share. Income statement briefs about the total profit of the company and the balance sheet brief about the outstanding shares of the company (Dye and Sundar, 2001). Earnings per share are calculated by the analyst and the investors to evaluate the performance and the profitability position of the company. The earnings per share calculations and the figure has been evaluated over companies, JB HI FI and the citadel group limited to evaluate that how both the companies are recording and presenting their EPS amount in the annual report of the company. Through the annual report of the Citadel group limited, it has been found that the total EPS amount of the company are $ 18.2 in 2017 and $ 17.6 in 2016 which briefs about a great increment in the total Earnings per share of the company (AASB, 2018). It explains that the company has earned $ 18.2 per shareholder in 2017 which is a great increment about the company. Following is the statutory result of the Citadel Group Limited: Further, the same study has been done over JB HI FI limited. Through the annual report of the Citadel group limited, it has been found that the total EPS amount of the company are $ 154.3 in 2017 and $ 153.8 in 2016 which briefs about a little increment in the total Earnings per share of the company. It explains that the company has earned $ 154.3 per shareholder in 2017 which is a little increment about the company. Following is the statutory result of the Citadel Group Limited: Further, the total EPS of the citadel group limited has been presented and recorded by the company according to the AASB 113. ASSB 113 explains that the EPS amount should be recorded by ever company in its annual report and it must also compare the EPS of last 5 years in the annual report of the company either through the statutory data or the graph report of the company (AASB, 2018). Following is the detail about the citadel group limited: Further, the total EPS of JB HI FI has been presented and recorded by the company according to the AASB 113. ASSB 113 explains that the EPS amount should be recorded by ever company in its annual report and it must also compare the EPS of last 5 years in the annual report of the company either through the statutory data or the graph report of the company. Following is the detail about the AASB 113: More, it has been analyzed that the AASB 113 has been followed by the citadel group limited to record its entire EPS amount and the calculations. ASSB 113 explain that an organization should record the EPS amount in its profit and loss account through evaluating the newt profit after preference dividend and the average common shareholders of the company. The Citadel group limited has shown in its annual report about the AASB 113 and also expressed that how the lease amount has been presented by the company in its annual report (AASB, 2018). On the other end, JB HI FI has also presented in its annual report about the AASB 113 which is as follows: ASSB 113 explain that an organization should record the EPS amount in its profit and loss statement and must show some notes about the calculations and the changes in the earnings per share in relation with the last year. The JB HI FI limited has shown in its annual report about the AASB 113 (Brinkerhoff, 2005). More to it, the EPS amount of both the companies have been evaluated and it has been found that both the companies are recording the EPS accounting figures in a presentable manner. Though, the recording of EPS is done by the JB HI FI and the citadel group limited through the AASB 113 and the international accounting rules. Further, it has been found that JB HI FI has presented the EPS figures in the income statement under the name of other Basic and diluted EPS of the company and the same has been done by the citadel group limited in its annual report (Schroeder, Clark and Cathey, 2001). It has briefed in the annual report that how much change shave been occurred into the position of the company. On the other hand, the citadel group limited has also presented the EPS amount in its annual report and briefed about the EPS in the financial notes as well. It explains that both the companies are dealing properly with the EPS amount. Both the companies have recorded and presented the EPS amount according to the Australian government rule and the Australian accounting council. Further, the recording, financial notes, presentation, amount etc has also been presented by the company according to the Australian accounting standards board. AASB 113 rule has been followed by the company to figure out the EPS amount and record the EPS amount and present that amount in the income statement of the company by both the companies. More to it, Yang, Ho, Chang and Mingru, (2015) has explained that AASB 113 briefs about the recording and presetting about the EPS amount and the same has been followed by both the companies to record their profitability position in the income statement. Further, it has also been added by Shantapriyan, O'Donnell, Streeter and Hicks, (2014) that every organization is required to express all the EPS figures in its annual report so that the best conclusion could be done by the management and the stakeholders of the company about the process and the profitability position of the company. Auditors also analyze about the accounting policy and accounting figures of EPS on the basis of AASB 113. Through the auditors report of both the companies, it has been investigated that both the companies are not involving in any kind of fraud in terms of recording the EPS amount. More to it, it has been said by Tran (2015) that an organization could manipulate the auditor and the stakeholder through showing the different amount of EPS and the changes in the EPS in the annual report of the company. Further, Cheung and James, (2017) also shared in his study that annual report of an organization could be evaluated through identifying and evaluating each aspect and the figures of the company in the basis of their accounting policies and strategies which have been adopted by the company. Through the above study on EPS amount and the recording of EPS amount in the annual report, it has been found that both the companies have recorded and presented the EPS amount in the same format and the recording and presentation is same as it has been described in the AASB 113 by the Australian accounting council. Income tax expenses: Income tax is a part of tax which is imposed by the government on the financial income which has been generated by the organization through their operations and the activities. According to the law, it is requisite for every company to fill the tax return and pay the tax expenses accordingly (Li and Tran, 2016). This return depicts that whether the organization is liable for any tax or not. An organization always briefs about the tax activities, tax amount etc in its annual report so that it becomes easy for the shareholders, investors and the other stakeholders of the company to evaluate that how much amount has exactly paid by the company to the government as tax expenses. Through the annual report of the Citadel group limited, it has been found that the total expenses of the company are $ 59,06,000 in 2017 and $ 37,54,000 in 2016 which briefs about a great increment in the total tax expenses of the company (Pawsey, 2016). It explains that the company is liable to pay the above written amount to the government. Further, the total tax amount of JB HI FI has been analyzed and it has been found that the JB HI FI is liable to the Australian government for $ 86.8 million in 2017 and $ 66.5 million in 2016. It explains that the tax expenses of JB HI FI have also been enhanced in 2017 in comparison of 2016. Further, it has been analyzed that the tax on accounting income is equal to the total tax expenses of the company or any other differences have occurred into the total tax expenses and actual tax expenses of the company. Through the analysis over the citadel group limited, it has been found that the tax amount of the company must be $ 6394000 (21,312,000*30% = $ 6394000) in 2017 and $ 3683000 in 2016. It explains that the actual amount is quite different than the accounting tax amount of the company. The below table briefs that the differences have been occurred due to various aspects such as imputation credits discount unwinding, dividends, income tax provisions and research d development aspect (Laudon and Traver, 2013). Further, the same study has been done over JB HI FI limited and it has been analyzed that the actual amount of tax must be $ 259.2 million in 2017 and $ 217.8 million in 2016 but the total tax amount in the annual report and profit and loss account of the company is different. The actual amount is quite lower than the actual amount of the tax and it has taken place due to effective tax planning of the company. More, the deferred tax and deferred liabilities of the company has been calculated and their impact on balance sheet of the company has been evaluated. Deferred tax and liabilities occur in an organization when different amount of tax is calculated by the company as tax expenses. If the tax amount is extra than it would be recorded as deferred tax liability in liability side of balance sheet or if the tax amount is lower than it would be recorded as deferred tax assets in asset side of the balance sheet. The study of deferred tax liabilities and assets has been done over balance sheet of the company to evaluate the tax amount value of the company (AASB, 2018). Firstly, the citadel group limited has been evaluated and it has been found that the deferred tax liabilities of the company are $ 15,22,000 in 2017. It explains that a huge amount of tax has been lowered by the company. It is the current liability of the company which is supposed to pay by the company in next year. Further, th is analysis expresses that the AASB 112 rule has been followed by the company to disclose the tax activities and figures of the company Same study has been done over JB HI FI and it has been evaluated that the JB HI FI has also followed the same rule to disclose all the figures and the activities related to tax in the annual report of the company. Both the companies have paid according to the Australian government rule which is 30% on the accounting income. Further, the exemption has also been allowed by the company according to the Australian accounting standards board. AASB 112 rule has been followed by the company to calculate the total tax amount, record the current tax assets and current tax liabilities amount in the balance sheet of the company by both the companies. More to it, Kundakchyan and Zulfakarova, (2014) has explained that AASB 112 briefs about the deferred tax liabilities and assets and the same has been followed by both the companies to record their deferred tax liabilities and assets. Further, it has also been added by Garrett, Hoitash and Prawitt, (2014) that every organization is required to express all the tax figures in its annual report so that the best conclusion could be done by the management and the stakeholders of the company about the process and the activities of the company. Auditors also analyze about the accounting policy and accounting figures of tax on the basis of that. Through the auditors report of both the companies, it has been investigated that both the companies are not involving in any kind of fraud in terms of recording the tax amount. More to it, it has been said by Brigham and Ehrhardt, (2013) that an organization could manipulate the auditor and the stakeholder through showing the different amount of exemption tax in the annual report of the company. Further, Bekaert and Hodrick, (2017) also shared in his study that annual report of an organization could be evaluated through identifying and evaluating each aspect and the figures of the company in the basis of their accounting policies and strategies which have been adopted by the company. Through the above study over tax amount and the recording of tax amount in the annual report, it has been found that both the companies have recorded and presented the tax amount in the same format and the recording and presentation is same as it has been described in the AASB 112 by the Australian accounting council. Conclusion: The above study expresses that both the company are managing their financial figures and following the accounting rules and AASB to present all the data. Further, it has also been investigated that both the companies are not involving in any kind of fraud in terms of recording the lease, tax and EPS amount. Through the above study over lease amount and the recording of lease amount in the annual report, it has been found that both the companies have recorded and presented the lease amount in the same format and the recording and presentation is same as it has been described in the AASB 16 and AASB 117 by the Australian accounting council. Further, it has been found that both the companies have recorded and presented the EPS amount in the same format and the recording and presentation is same as it has been described in the AASB 113 by the Australian accounting council. On the other hand, tax amount has also been presented by the company according to AASB 112. References: Annual report, 2018. THE CITADEL GROUP LIMITED. Retrieved on 17th Jan 2018, from https://investors.citadelgroup.com.au/investors/?page=Annual-Reports Bekaert, G. and Hodrick, R., 2017.International financial management. Cambridge University Press. Blanche, M.T.,Durrheim,K. and Painter, D. 2006 Research in Practice (2nd Ed), Cape Town, UTC Press. Blay, A. D. 2005 Independence threats, litigation risk, and the auditor?s decision process, Contemporary Accounting Research, 22, 75989. Bless, C and Higson-Smith, C. 2000. Fundamentals of Social Research Methods: An African Bloomberg, 2018. THE CITADEL GROUP LIMITED. Retrieved on 18th Jan 2018, from https://www.bloomberg.com/research/stocks/private/snapshot.asp?privcapId=39927862 Brigham, E.F. and Ehrhardt, M.C., 2013.Financial management: Theory and practice. Cengage Learning. Brinkerhoff, D.W., 2005. Rebuilding governance in failed states and post?conflict societies: core concepts and cross?cutting themes.Public administration and development,25(1), pp.3-14. Cheung, E. and James L. 2017. "Readability of Notes to the Financial Statements and the Adoption of IFRS."Australian Accounting Review26.2 (2016): 162-176. Craswell, A., Stokes, D. J., and Laughton, J. 2002. Auditor independence and fee dependence. Journal of Accounting and Economics, 33(2), 253-275. Daly, H. E., and Farley, J., 2011. Ecological economics: principles and applications. Island press. DeFond, M. L., Raghunand an, K., and Subramanyam, K. R. 2002. Do nonaudit service fees impair auditor independence? Evidence from going concern audit opinions. 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James Fenimore Cooper And Nathaniel Hawthorne Essays -

James Fenimore Cooper And Nathaniel Hawthorne Many great people have told history. Stories of how we progressed from the small colonies to the country we are today have been passed down to every generation. We were given the idea of our triumphs, struggles, tragedies and adventures of history through story telling, and no- one tells of the adventure of history like James Fenimore Cooper and Nathaniel Hawthorne. They wrote with such a passion of history entwined with adventure that it swept you away into their world. After all, that is what makes a classic timeless, the passing down of history. Let us start with James Fenimore Cooper. James Cooper was born in 1789, and in 1790 his family moved to Cooperstown. The rest of his brothers had died and Cooper was the head of the household; he took on the responsibility of caring for his family. In 1803 he entered Yale and was expelled in 1805 for a prank. After serving on the Veruvius for three and a half years, he left the navy and married Susan Delancey. They had five daughters and two sons. In 1826, he added the Fenimore to his name. But it was by accident that James Fenimore Cooper became a writer. He took a dare from his wife to write a better book than the English one he had been reading to her. Precaution was published in 1820. Though I completely understand why it won't be on anyone's nightstand, it does show us some importance to understanding Cooper's writings. We know that he critically observed the manners and morals of Europe during a seven-year tour of England and then upon his return to America, he remained a defender of American principles, but also a caustic critic of American Practice. The central idea of Precaution (1820) was parents taking more time to ensure the proper marriage of their daughters. Here, I believe he reveals an early interest in social themes and moral principles. The lack of the principle is what ultimately leads Jane to get her feelings hurt when the man she loves runs off with a new, young heiress. Though the characters are like lifeless cardboard, Precaution's theme dimly foreshadows what is to come next. If a reader was to read only Cooper's early fiction and perhaps a volume of his social criticism, they are likely to go away with the feeling of Cooper having several mistaken notions. Not many would see the mixture of adventure and romance and novels of social purpose. But when he published The Spy his fame began as an American novelist. His next novel, The Pioneers was published in 1823. It began the sage in which Cooper has still remained an American Genius. The Leatherstocking Tales. The effort of the five novels clearly sets Cooper among the best authors in American Literature. He addresses culture's relation to the past; to the struggle of achieving a sense of historical form. At the time, national primary held an irresistible appeal, but the leatherstocking tales is balanced with a defense of historical continuity. He realized that America's autonomy implied a freedom and precarious future. He begins with portraying America as free from and bound to the past. He also tries to offer a doublevision, so to speak, purposing reconciling freedom and restraint as well. Cooper was better at writing symbolic history than romance. It was Cooper who created the American Hero myth that is still a big part of our literary world today. While Cooper portrayed very little historical fact , or historical fact in his view depends on how you feel towards his writings. Nevertheless, Cooper remains one of the best historical writers of his century. English Essays