Sidpers - 2824 Words

STANDARD INSTALLATION DIVISION PERSONNEL SYSTEM (SIDPERS) SECURITY PLAN Gladys Turnbull Submitted to: Professor Kevin Reynolds SEC 574 Database Security Keller Graduate School of Management Submitted: 22 August 2012 Abstract: SIDPERS Security Plan developed for the Virgin Islands National Guard is procedural protection of this highly sensitive database holding the personnel records of over 960 active service members and over 10,000 retirees’ skeleton military personnel records. It is with great err on caution that we recommend and enforce the highest level of tiered defense in depth security measure to maintain the confidentiality, integrity and accessibility of this data; because we know its’ compromise and/or loss will reap†¦show more content†¦Other security elements are in reference to data recovery, database administration, handling a breach in security and administrative security policies such as access procedure, employee transfer and excessive user access. As I assume the role of the chief security officer, database designer, database administrator, and chief applications designer this project is very important to the armed services and the Virgin Islands National Guard as we strive to provide global security. II. Architecture and Operating System Considerations SIDPERS Architecture The database runs on the Oracle 11g platform and the CIO has task me to prepare a responsive database security plan. If personnel data is compromise identity theft can ensue and millions of dollars will be lost in repairing the wronged individual and rebuilding soldiers’ confidence in Department of Defense commitment to protecting their private information. It is not just the soldier information stored here but every dependent information and legal responsibility of single soldiers. The Standard Installation Division Personnel System Version 3 (SIDPERS-3) is a Standard Army Management Information System developed in 1991 with more automated personnel actions than ever before. The system consists of a relational data base, application software written in Ada, and a hardware suite. The hardware architecture is a host-based design with aShow MoreRelatedA Note on SIDPERS743 Words   |  3 PagesSIDPERS SIDPERS Bug in program A bug refers to a system fault in the computer program. Bugs are traceable, and most computer users remove bugs from the system to avoiding crashing. The process by which the viruses are removed from the system is referred to as debugging. Effects of bugs on a computer can be extremely solemn in that they major glitches to its functioning. Having a bug in a program can root to stern damage to a firms system or lose of vital information about a super project. WithRead MoreAr 600 8 2 Suspension of Favorable Personel Action9062 Words   |  37 PagesTerm of Service, Expiration of Service Agreement, or Mandatory Release Date, page 10 Rules for retaining beyond ETS/ESA/MRD †¢ 2–9, page 10 Steps for retaining beyond ETS/ESA/MRD †¢ 2–10, page 10 Chapter 3 Managing Flagging Actions in SIDPERS, page 14 Section I SIDPERS Transactions, page 14 General guidance †¢ 3–1, page 14 Submitting the transaction †¢ 3–2, page 14 Entering the control data à ¢â‚¬ ¢ 3–3, page 14 Entering action data for the initial flag †¢ 3–4, page 14 Entering action data to delete an erroneousRead MoreThe Risks of Database System1059 Words   |  4 Pagesinstalling a system and tools that insert changes when necessary. 10. Incorrect Army Physical Fitness Test scores which soldier looses puts for promotion (namely All Soldiers in the ranks of SPC (E4) to 1SG (E8)). They are oftentimes incorrect since the SIDPERS clerk dont enter all the information given and dont input the total correctly of all the documentation submitted. Again, the way to deal with this includes constantly updating information and installing a system and tools that insert changes whenRead MoreS6 Standard operating procedure2469 Words   |  10 Pageswith accurate ADP architecture information to include all ADP equipment in the battalion by component, band name and model number, CPU speed, serial number, location, drop numbers, use black ASOCNET, red ASOCNET, TACLAN (laptops), DESKTOP, or OTHER (SIDPERS), and architecture paragraph number (slot filled). This information should be validated off the most current battalion property book printout, and should be verified by conducting periodic physical inventories of all ADP equipment on hand. Read MoreEssay Paper84499 Words   |  338 Pagesorganization and equipment (TOE) or table of distribution and allowances (TDA). 5 Specialist and its abbreviation (SPC) will be used in written correspondence. All Standard Installation/Division Personnel System (SIDPERS) transactions must be coded and entered using the preset code (SP4) until SIDPERS III is fielded. 1–7. Precedence between Soldiers and other Service members serving with the Army Members of other Services serving with the Army have equal status with Army Soldiers of equivalent grade

Reed College Acceptance Rate, SAT/ACT Scores, GPA

Reed College is a private liberal arts college with an acceptance rate of 35%. Located in a suburban area 15 miles from downtown Portland, Oregon, Reed often makes the list of the countrys  best liberal arts colleges. For its strengths in the liberal arts and sciences, Reed was awarded a chapter of the prestigious  Phi Beta Kappa  Honor Society. Reed consistently ranks highly for the number of students who go on to earn PhDs, and has impressive number of Rhodes scholars. The Reed faculty takes pride in teaching, and the college can boast of a 10-to-1  student/faculty ratio  and an average class size of 15. Considering applying to Reed College? Here are the admissions statistics you should know, including average SAT/ACT scores and GPAs of admitted students. Acceptance Rate During the 2017-18 admissions cycle, Reed College had an acceptance rate of 35%. This means that for every 100 students who applied, 35 students were admitted, making Reeds admissions process competitive. Admissions Statistics (2017-18) Number of Applicants 5,957 Percent Admitted 35% Percent Admitted Who Enrolled (Yield) 17% SAT Scores and Requirements Reed College requires that all applicants submit either SAT or ACT scores. During the 2017-18 admissions cycle, 61% of admitted students submitted SAT scores. SAT Range (Admitted Students) Section 25th Percentile 75th Percentile ERW 670 750 Math 640 770 ERW=Evidence-Based Reading and Writing This admissions data tells us that most of Reeds admitted students fall within the top 20% nationally on the SAT. For the evidence-based reading and writing section, 50% of students admitted to Reed scored between 670 and 750, while 25% scored below 670 and 25% scored above 750. On the math section, 50% of admitted students scored between 640 and 770, while 25% scored below 640 and 25% scored above 770. Applicants with a composite SAT score of 1520 or higher will have particularly competitive chances at Reed. Requirements Reed does not require the SAT writing section. Note that Reed participates in the scorechoice program, which means that the admissions office will consider your highest score from each individual section across all SAT test dates. At Reed, SAT Subject tests are optional. ACT Scores and Requirements Reed requires that all applicants submit either SAT or ACT scores. During the 2017-18 admissions cycle, 51% of admitted students submitted ACT scores. ACT Range (Admitted Students) Section 25th Percentile 75th Percentile English 30 35 Math 27 32 Composite 30 33 This admissions data tells us that most of Reeds admitted students fall within the top 7% nationally on the ACT. The middle 50% of students admitted to Reed received a composite ACT score between 30 and 33, while 25% scored above 33 and 25% scored below 30. Requirements Note that Reed does not superscore ACT results; your highest composite ACT score will be considered. Reed does not require the ACT writing section. GPA In 2018, the average high school GPA of Reed Colleges incoming freshmen class was 3.9. This data suggests that most successful applicants to Reed have primarily A grades. Self-Reported GPA/SAT/ACT Graph Reed College Applicants Self-Reported GPA/SAT/ACT Graph. Data courtesy of Cappex. The admissions data in the graph is self-reported by applicants to Reed College. GPAs are unweighted. Find out how you compare to accepted students, see the real-time graph, and calculate your chances of getting in with a free Cappex account. Admissions Chances Reed College has a highly competitive admissions pool with a low acceptance rate and high average SAT/ACT scores. However, Reed has a holistic admissions process involving other factors beyond your grades and test scores. A strong application essay and glowing letters of recommendation can strengthen your application, as can participation in meaningful extracurricular activities and a rigorous course schedule. You can further improve your chances by writing a convincing  supplemental essay  and by participating in an  optional interview. Students with particularly compelling stories or achievements can still receive serious consideration even if their test scores are outside of Reeds average range. In the scattergram above, the blue and green dots represent accepted students. You can see that the majority of successful applicants had high school GPAs in the A range, combined SAT scores of 1300 or higher, and ACT composite scores of 28 or better. A 4.0 GPA is not unusual for a Reed applicant. If You Like Reed College, You May Also Like These Schools: Amherst | Bowdoin | Carleton | Claremont McKenna | Davidson | Grinnell | Haverford | Middlebury | Pomona | Swarthmore | Vassar | Washington and Lee | Wellesley | Wesleyan | Williams All admissions data has been sourced from the National Center for Education Statistics and Reed College Undergraduate Admissions Office.

Technical Efficiency Of Charter School - 1734 Words

Technical efficiency is achieved when output is maximized given fixed levels of input. For a school to achieve technical efficiency, the school would have to provide students the best education possible given the fixed levels of labor and capital. A start-up charter school, with no permanent facility, would have to maximize the test scores of their students with the space being used. Also, a charter school must increaseased. If a charter e output when input is incr school moves to a larger facility or hires more teachers, the level of education for the students must increase as well. Traditional schools have trouble with increasing inputs. Those schools have one facility and can only fit a certain number of teachers within that facility.†¦show more content†¦A deterrent for the wanting to start a charter school is the high barrier of entry for a new firm. Charter schools have high start-up costs with little federal and state funding to help. With charter schools boasting a t otal of $2 billion in accounting profit per year, charter schools appear to be doing well for themselves (Charter Schools in the US, Industry at a Glance). However, charter schools are run as non-profit organizations, and the profits are recycled back into the school. One of the strongest arguments for charter schools is the idea that it gives children in urban areas a chance at a higher level of education offered than that of a traditional school within that district. Statistics show that twenty-nine percent of charter school students are African-American while only fifteen percent of traditional school students are African-American. Latino students also make up three percent more of the student body of charter schools relative to traditional schools. Over half of the charter schools in the U.S. are in urban areas while roughly only one-third of the traditional schools lie within the urban areas (Charter Schools in the US, Industry Performance tab, Exceptional Growth paragraph). Although minorities have a higher percentage in charter schools, there are claims that this does not make schools more diverse. Lots of charter schools are set up in predominantly African-American neighbor hoods and drawShow MoreRelatedThe International Civil Aviation Organization937 Words   |  4 PagesAviation Organization was first established in Chicago, U.S in December 1941, in the Convention on International Civil Aviation, which also formed its charter. The convention, also known as the Chicago convention, established rules of airspace, airplane registration and safety, and details the rights of the signatories in relation to air travel. The charter document was signed on December 7, 1944 in Chicago, Illinois by 52 signatory states. It received the requisite 26th ratification on March 5, 1947Read MoreSynopsis Of An Organization Of Community And Social Services ( Mcss )931 Words   |  4 PagesCOMMUNITY AND SOCIAL SERVICES (MCSS), Toronto, ON Project and Quality Coordinator, Project Management Office (PMO) April 2015 – July 2015 †¢ Acted as a Project Manager to lead a SSSMP SharePoint Transition Project including documenting project charter, developing transition plan, creating project management artifacts, and collaborating with stakeholders. †¢ Was Responsible for providing quality control on competitive and non-competitive procurement requirements and ensured compliance with theRead More America’s Failing Public Schools: Charter Schools Are Not the Solution1959 Words   |  8 PagesAmerica’s Failing Public Schools: Charter Schools Are Not the Solution    It was with wild fanfare that the state’s Republican legislature and Republican Governor enacted their reforms for the state’s public school system. Among the panaceas was charter schools, a ‘90s education fad that gives individual parents the right to send their children to state-approved public charter schools at public expense. Politicians reasoned that less-bureaucratic charter schools would teach students better thanRead MoreThe Martial Arts Academy School Management System Project Title: Maas Ms Project Charter Business Case3092 Words   |  13 PagesTHE MARTIAL ARTS ACADEMY SCHOOL MANAGEMENT SYSTEM THE MARTIAL ARTS ACADEMY SCHOOL MANAGEMENT SYSTEM PROJECT TITLE: MAAS MS PROJECT CHARTER BUSINESS CASE VERSION 1 MARCH 2014 TABLE OF CONTENTS Project Description 3 Measurable Organization Value: MOV3 Deliverable Structure Chart Use-Case Diagram Scope Change Procedure Comparison of Alternatives 3 Skills, Knowledge amp; Roles5 Roles and Responsibilities6 Meeting Schedule7 Team Communication8 Team Rules and Expectations8 Read MoreCritical Thinking Reasoning Is Relevant And Reliable Essay1003 Words   |  5 Pageseducation brings value to the recipient and society as a whole that may not be captured otherwise. This is because in a liberal arts school we go deep into our thinking. We do not learn to replicate what is taught such as with as someone in a technical school who learns to do a certain thing. Instead of replicating we take an idea and try to elaborate on it. In a liberal arts school, we think critically. In life after college it is crucial that one is able to make their own decisions and have the mindsetRead MoreQuality Management2255 Words   |  10 PagesModell Charter School ERP Quality Management Plan Lamont Fletcher BUS4092 Project Management II 635 Beth ave Winston – Salem NC 27127 Telephone: (336) 671-0576 Email: lamontaf@me.com Instructor: Professor Joe Forte Introduction The purpose of the Quality Management Plan (QMP) is to provide a broad framework for implementing quality assurance on the Modell Charter School ERP Implementation project to ensure the project is successful. The plan is meant for the project stakeholders andRead MoreThe Implications of the Ottawa Charters Five Strands in Improving Access to Good Housing and Reduction to Houshold Crowding in New Zealand964 Words   |  4 PagesThe implications of the Ottawa Charters five strands in improving access to good housing and reduction in household crowding in New Zealand Introduction Shelter is a fundamental need for good health (WHO, 1986). Lack of access to warm, dry and affordable housing for many New Zealanders is an increasing concern (Baker, McDonald, Zhang, Howden-Chapman, 2013). This essay focuses on household crowding (HHC) as a specific determinant of health in New Zealand, looking at the population groups mostRead MoreChallenges For Students With Software Development2364 Words   |  10 Pagesthe â€Å"abstraction† of the physical elements (such as network resources, operating system and storage) into virtual ones (Portnoy, 2012, p.2). Virtualization allows a physical machine to run several virtual machines (VM). BIT School is a quite famous school of Sydney which is imaginary. Courses of Business and Information Technology have been offered for the last 10 years. This education institute has been recognized for the varieties of IT courses delivered with up-to-date infrastructureRead MoreList Of Team Rules And Expectations5859 Words   |  24 PagesDate: 30/06/2015 CEO: Gaurav Kenue Group No: 1 Group Members: Ridhi Rabra Tara Ann Coelho AIR HUSKY RESERVATION SYSTEM IT MANAGEMENT PROJECT Global MBA (GMBA) SP JAIN SCHOOL OF GLOBAL MANAGEMENT Submitted by: Gaurav Kenue (GJAN15IT032) Ridhi Rabra (GJAN15IT034) Tara Ann Agnes Coelho (GJAN15IT036) Team Charter Team Name: Techkrafters â€Å"Crafting your path to success† Team Members: Gaurav Kenue gaurav.gjan15@spjain.org Ridhi Rabra ridhi.gjan15@spjain.org Tara Ann AgnesRead MoreInstitutionalized Organizations: Formal Structure as Myth and Ceremony9428 Words   |  38 Pagesstructured by the demands of technical production and exchange-decrease internal coordination and control in order to maintain legitimacy. Structures are decoupled from each other and from ongoing activities. In place of coordination, inspection, and evaluation, a logic of confidence and good faith is employed. Formal organizationsare generally understood to be systems of coordinated and controlled activities that arise when work is embedded in complex networks of technical relations and boundary-spanningexchanges

Leadership Styles A Good Leader - 3757 Words

To be a leader, you need a style. Not fancy clothes, a slick haircut, or a fast car, instead, a true leader’s style comes from within the individual. In individual’s style is something you are born with, something that is nurtured over time, something that is developed. True leadership is a process where an elected or appointed person is able to influence groups of people to achieve a common objective (Northouse, 2013). While some leaders find great success in leading a team towards a common goal, others are not quite as fortunate. Whether this is due to the person in the leadership position, their particular style of leadership, or insufficient resources to complete the job, all leadership styles can be directly tied to team development.†¦show more content†¦Not everyone is born to conquer the world from day one. As one finds himself/herself growing into the role of a leader, he/she must, in a sense, continue to learn and find the most appropriate way to connect with the team. Blanchard, Zigarmi and Zigarmi (refered to in Farmer, 2005) report situational leaders to have three major competencies: 1) the ability to read a situation, 2) the ability to be flexible, and 3) the ability to work with followers to achieve overall success. One of the most important parts in building relationships for a leader, lined with respect and trust, is to maintain an equal balance of directive and supportive behaviors based on the context of the situation. Combining the ability to be an assertive leader (directive) and friend, role model, or mentor (supportive) is the key to situational leadership. By playing both sides of the field, essentially this style of leadership allows teammates to build the bond of friendship with their leader while instilling in their teammates the understanding that someone must take on the necessary responsibilities of a leader. The team members will support the leader as best as possible because of the inherit care for the overall well-being of the group. As an effective leader in the situational approach, one must have the ability to connect with others and truly understand their competencies, skills, deficits, and how they interact with the situation at hand. By recognizing what employees

History and Significance of True and Fair

Question: Discuss about the History and Significance of True and Fair. Answer: Introduction: Every concept has its own history whether it is related to the field of science or economics or commerce. In science the concept has history through the various experiments conducted by the scientists and in the field of commerce and economics the experiments are conducted by the experienced person but do not treat it as a scientific research project. In this way, every concept has its own meaning and discovery. In the topic under the study, the background of the concept of true and fair view will be reviewed. The definition of the true and fair view have not been provided by any law, statute, rules, regulations or any other enactment for the time being in force. It has been judged and understood by applying the rule of the common parlance. All the businesses across the world prepare their books of accounts. Small businesses maintain as per their requirements and needs as some of them are not eligible to maintain mandatory books of accounts whereas in case of other business including large ones the books of accounts needs to be made in accordance with the relevant laws and regulations. The failure to do so will result in penalty in different sections. The main purpose of the enactments is to give the clear and correct picture of the affairs of the business. Thus, to some extent the true and fair view represents the clear and correct picture of the books of accounts in the older days. The vie w was further extended in the beginning of the era of eighteen hundreds when the question was considered in the United Kingdom of getting all the documents of the company uploaded on the Government website through which the stakeholders of the company can view the documents and annual reports so as to ascertain whether the company is profit making or not. Thereafter the concept of true and fair view has gained significance and has to picture in the field of accounting and auditing in year of eighteen hundred and forty four. In the United Kingdom Companies Act for 1944, it is incorporated at the first that the directors of the company are liable to get the books of accounts prepared and ready and provide the same in the form of Balance Sheet, Statement of Profit and Loss and the Cash Flow Statement and that too shall be in full and fair (Chambers and Wolnizer, 2011). The said requirements was further abolished and it has been incorporated that the directors of the company are require d to adopt the financial statement of the company for the year ending and its the duty and responsibility of the auditor to check the financial statements and give his opinion thereon stating that the financial statements represents the true and correct view of the affairs of the company. From this mentioning of the statement it is clear that the concept of true and fair view has stepped into the roots of the accounting system and that with the approval of the statutes and law. But as of now the definition of the same concept has not been given rather it has been stated that the concept of true and fair view will be used interchangeably with the phrase true and correct, full and fair. With the inclusion of having the fair practices in the business, the company will ensure that there will not be any sort of cheating, fraud, embezzlement, etc. Apart from the statutes, the concept has gained importance in the agreements which are entered by various businessmen to expand their business. One such form of business which has received importance is the Partnership. Partnership firms are created by the agreements and on the basis of the mutual trust and the confidences which the parties to the partnership firm have gained over the earlier years. The partnership agreement includes the provision that at the end of the every year the actual books of accounts will be prepared and that should reflect the true and correct value of the profit and loss earned by the firm. Through this the partners of the firm will have the correct idea of how much the profit has been earned by the firm and how much loss shall be suffered by the firm and that too shall be shared between the partner s. In this route, the true and fair view has been extended from government filings of the United Kingdom based company to the inclusion in the partnership and similar kind of the business agreements (Vladu and Matis, 2012). The concept has further gained its existence when by the court of the order in England in relation to company Mine Adventures, the board of directors and special officers so nominated by the government were asked to prepare the balance sheet and profit and loss of the company that will represent the true state of affairs of the company. It is so done because of the company being gone to liquidation and in order to safeguard the interest of the creditors and the lenders of the funds providers at the time of the liquidations (Deegan,2010). Similarly the banking companies have included in its guidelines to represent the actual affairs of the company that too with the supporting documents and relevant facts. It will include not only the financial statements but also the loan processing documents and the fulfillment of Know your customer guidelines. In this world everyone has the right to know each and everything about his estate, firms, businesses and others. If he does not have the power to do so then the basic assumption of having the rational behavior of the people will be defeated. Therefore, everyone should have knowledge of everything what he possess and actually have in the books of accounts. If the books of accounts gives different figure then the figure which is as per the owner of the business is correct then the use of keeping the books of accounts will have vain. In the Universal Dictionary of Trade and Commerce, it is mentioned very clearly that the worth of anything will be equivalent to the benefits it will give to the readers and the society. This phrase has led the transformation of mere keeping books of accounts to the true and correct representation of the affairs and performance of the company. Thus, the true and fair view though has not been defined in any act or statutes, but has been referred by other names and has been gaining the importance since then. Australian government has taken major four decisions in the year of 1997 which are: An institution or the board shall be set up for setting the accounting standard The members of the board so set up shall be of the person who can take independent decision without any bias in the area of finance and accounting To develop the council as the central council which will coordinate with the board so constituted and gives the grants and approve the budgets so as to ensure the effective working of the board and also selects the members of the boards after following the due recruitment process and To develop the accounting standards which can be applied by all the organizations operating across the world and specifically the companies operating in the country of Australia. (Australia Australian Government Official Website, 2017.) From the year 1997, itself thus the board has decided to develop the accounting standards for the companies and the central council informed the general public and the companies that the accounting standards so developed by the accounting standard board shall be complied with at each level of companies and that will be effective from the year of two thousand and five. Thus, the mandatory provision, being incorporated in the Corporations Act of the year 2001, has informed the companies to comply the requirements of the accounting standards. The same though will be effective from the year 2005 but as the previous figures will also be required to mention in the financial statements, the same will become effective from the year 2004 in the context of pres entation of the financial statements as per the defined disclosure requirements of the relevant accounting standards. Further, in accordance with the requirements of the Corporations Act, each and every company is required to maintain the books of accounts and financial statements along with the schedule and notes to the financial statements in order to provide the true and fair view of the conduct of the business (Parliament of Australia, 2009). .Along with this requirement, the Corporations Act has laid down the following provisions in regard to the preparation of the financial statements: The company shall prepare the financial statements including the necessary disclosures as per the provisions of the relevant accounting standards The true and fair view shall be presented by the company of the state of the affairs and the performance of the company for the period ending as on the relevant date. If the financial statements so made are not as per the relevant notified standard then the same fact shall be disclosed as per the disclosure requirements of the relevant accounting standard in order to give the true and fair view of the affairs of the company Along with the above, the auditors are required to audit the books of accounts along with the financial statements of the company and shall give the report stating their opinion as to whether the disclosures so made or financial statements so prepared are in accordance with the relevant financial statements (FRC, 2014). But the provision of the Corporations Act is in disagreement with the concept of the true and fair view as envisaged since its inception or coming into existence. The Corporations Act have laid down that if the financial statements are in compliance with the accounting standards then no disclosure is required and in case it does not comply with the relevant accounting standards as applicable to the company then the disclosure needs to be made as to represent the true and fair view of the financial position and financial performance of the company. The same has been argued by many authors and persons. The Institute of Directors located in Australia has argued that the mandatory provisions as envisaged by the Corporations Act is the applicability and the compliance with the accounting standards and to have the financial statements represented the true and fair view, the necessary disclosure will be required when the standards are not applied and hence regarded the true and fair view as secondary compliance. Further the Chairman of the board has argued and stated that the two concepts true and fair view and the accounting standards are two distinct and separate and cannot be equated with one another. This fact is further supported by committee of the Auditing and Assurance Board of Australia when it is stated that the true and fair view is the concept which has over riding effect in almost all of the accounting standards and no requirement of any accounting or auditing standard can equate with the same. One of member of the same committee has further argued that in common parlance if the company is maintaining the books of accounts and preparing the financial statements in accordance with the accounting standards then the same in itself communicate the fact that the companys financial statements reflects a true and fair view of the financial position and the financial performance of the company. The committee and Australian Exchange Commission members in consorti um has further argued its the duty of the auditors to verify the books of accounts and check whether the financial statements have been prepared in accordance with the relevant accounting standards. After checking and verifying the same the auditor shall give his or her opinion in the audit report stating the flaws or discrepancies if any noticed and the non compliance with the relevant accounting standard if any comes into place during the audit. Thus, these arguments reflect that the accounting standard has been developed and maintained only for reflecting the true and fair view of the conduct of the company. Without the accounting standards the financial statements cannot represent the true and fair view and also will not be helpful for the users if the financial statements. In this way, the concept of true and fair view has gained significance and has got support from various boards and committees and has over riding effect over all the statutes and regulations and governance. Every company is required to prepare the financial statements at the period end and as per the provisions of the Corporations Act 2001; the company shall comply with the relevant accounting standards. This is done so as to reflect the true and fair view of the affairs and position of the company as at the year end. The concept has come into existence in the year of 1844 through the enactment of Joint Stock Companies Act, 1844. From then the development have taken place in almost all the different types of industry and the same have been followed consistently throughout the life of the company and cases have been seen where at the time of liquidation adoption of the true and fair view has been emphasized so as to protect the interests of the investor and the creditors. Thus, to conclude the review the concept of true and fair view is very important for every company. True and fair view though defined by any law, regulation or rules but still has gained importance from all over the years. The aim of the study at the first instance is to know from where the concept of true and fair view has come and later the aim was to know what was the purpose of understanding the meaning of the concept and how it has gained importance. Therefore, to fulfill this objective, the review has been started with the history of the concept true and fair view. From where the term has come into origin and what is the intent of using it in the financial system has been discussed. In the beginning the light has been thrown in the cases of early eighteenth century and thereafter the importance if true and fair view in the business agreements, formal agreements and partnership agreements has been detailed. Thereafter, the support that the concept has received have been discussed from the Australian Government and reached to the level where the concept has given the overriding effect. The review has been bifurcated into the different heading so as to provide the better understanding of the concept and have obtained the data for relevant sources. The financial statements of every company should be prepared in such a manner that the companys financial position and financial performance can be best viewed. Thus, there arises the need of having the understanding of the concept True and Fair view. The users can obtain the relevant information and take the decision on it only when the financial statements so prepared will give the true picture of the health of the company otherwise the users will end up with choosing another company for their purpose. The literature review so conducted and explained has stated that the accounting standards so framed by the Australian Accounting Standards Board are very important in preparing the financial statements. Its because the accounting standard help in ensuring that the financial statements reflects the true and fair view of the position and performance of the company in financial terms. Thus, to summarize the financial statements shall reflect the true and fair view at each point of time. References Australian Government Official Website, (2017), Strengthening the Financial Reporting Framework available at https://archive.treasury.gov.au/documents/403/HTML/docshell.asp?URL=Ch6.asp accessed on 13/04/2017. Chambers R and Wolnizer P, (2011), A True and Fair View of position and results: the historical background available at https://sydney.edu.au/arms/archives/chambers/chambers_onlineitems/10-USA-P202-2-09640.PDF accessed on 12/04/2017. Deegan C, (2010), An Overview of the Australian External reporting Environment, available at https://www.slideshare.net/joshuatuisawau/deegan5e-ch01 accessed on 13/04/2017. FRC, (2014), True and Fair Statement available at https://www.accaglobal.com/in/en/technical-activities/technical-resources-search/2014/june/frc-true-fair.html accessed on 12/04/2017. Parliament of Australia, (2009), Financial Reporting available at www.aph.gov.au/Parliamentary_Business/.../House_of_Representatives_Committees? accessed on 12/04/2017. Vladu A and Matis D, (2012), True and Fair View and Creative Accounting Conceptual Delimitations Based on Papineaus Tree Methodology, available at https://www.oeconomica.uab.ro/upload/lucrari/1420121/09.pdf accessed on 12/04/2017.

Of Mr. Booker T. Washington, the great leader of t Essay Example For Students

Of Mr. Booker T. Washington, the great leader of t Essay he Negro, has been said many things. Things ranging from the subtle to the perverse, but most often than not, the balance of criticism leaned towards the latter. We are left to believe of him as a backtracker whose ideas have slacked down those of previous leaders who aimed at equality of social rights for the Negro. Certainly if we are to judge Mr. Booker T. Washington by the mere way he portrayed his ideas, it would be no wonder for us the downpour of criticism that fell upon his back. But it would be very irrational and narrow-minded to limit ones perception to what he projected and not see that, in the face of the times and his position, he sought a shrewd way to achieve a goal, a goal very akin with his contemporaries and previous leaders, differing only in the extent to which he was willing to go to fulfill it. I suggest then the deep analysis of Booker T. Washingtons speech to reveal he was a mere trickster that knew how to best satisfied the skewed mind of the white in order to save the future of his people. Booker T. Washington in his address delivered at the opening of The Cotton States Exposition in Atlanta, Georgia meant to attain at least three goals. The first was of course the most clear-cut, that of winning white advocates that would sponsor his cause (albeit by the use of trickery). The second was that behind the purpose of the trickery itself, advancing his fellow brothers. Trying to bypass whites mindset and actually making whites help the black cause. And the third and last but not least important was that of delivering a moral speech on dignity and pride for both blacks and whites. All these three goals show Booker T. Washingtons aims, by means of trickery. These ideas will be more fully exposed and dealt with in the coming sections of this paper. Washington understood the white mindThe most clear-cut goal of Washingtons address was that of winning definite support of whites towards his cause. Washington not only understood the white mens mindset, but also his history, how they interacted between them and what sort of things move them. Humans, Sigmund Freud once said, are egocentric, they wont do anything for other humans unless there is any rewarding or satisfying outcome to what they are about to invest their time and energy into. Perhaps Sigmund Freud, been white himself, stated a theorem only applicable to his own race, more specifically to the Western culture conditioning he was raised in. Washington understood this , he knew what whites aims were and that they were based on individual egos, not in a cultural ego. From this point on it was all too clear to him what he ought to do, he ought to exploit that egocentrism of the white for his race benefit. Like the saying goes: If you cant go against them, join them. Understan ding the whites mindset was the first step. How to satisfy their ego was the next. Washington was a very courageous man and a smart one too. He had too, or otherwise he would have reduced himself to the level of the others fighting for the same cause. He had to leave pride aside, (Nor should we permit our grievances to overshadow our opportunities(p207) and prioritize things based on the whites mindset. He figured, quite correctly, that most whites hated black or in the least look down on them, and he was more than willing to play along. He said what they wanted to hear, what they wanted them to do, relinquish their rights. Washington made them feel superior and that they have won. Of course this hurt the black people, but what was pride after all if at the end Washington would get them some benefits. Now, when Washington prioritized things he realized how history works how civilizations come to be. Advancing his fellow brothersA human develops in steps. A baby first crawls, then je rkily walks, masters it and finally runs. It is highly unlikely if not impossible to see a baby run right after it came out the womb. Along the same lines, a civilization, a race, a culture, must go through certain steps in its development in order that in each step it fulfills it to capacity. Missing one step can mean disaster in its social structure, and the consequences usually last for generations. Some examples of this are most modern nations of Africa. The tribes that live on such territories when the colonist from Europe came, were imposed new social, political and economical structures, they were forced to skip several steps in the economical scale. After the colonist left these Africans were left with a system they could hardly manage themselves, for they omitted the steps required in mastering it. Furthermore it was probably not the same line of development they would have come to by their own evolution alone. The consequences speak for themselves. In an otherwise willing and helpful society it would have been possible for blacks to skip some steps and go right into education. The truth was that their partner society was neither willing nor helpful to them. .u2f771a59c18a9362354be7c6c2d5da81 , .u2f771a59c18a9362354be7c6c2d5da81 .postImageUrl , .u2f771a59c18a9362354be7c6c2d5da81 .centered-text-area { min-height: 80px; position: relative; } .u2f771a59c18a9362354be7c6c2d5da81 , .u2f771a59c18a9362354be7c6c2d5da81:hover , .u2f771a59c18a9362354be7c6c2d5da81:visited , .u2f771a59c18a9362354be7c6c2d5da81:active { border:0!important; } .u2f771a59c18a9362354be7c6c2d5da81 .clearfix:after { content: ""; display: table; clear: both; } .u2f771a59c18a9362354be7c6c2d5da81 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u2f771a59c18a9362354be7c6c2d5da81:active , .u2f771a59c18a9362354be7c6c2d5da81:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u2f771a59c18a9362354be7c6c2d5da81 .centered-text-area { width: 100%; position: relative ; } .u2f771a59c18a9362354be7c6c2d5da81 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u2f771a59c18a9362354be7c6c2d5da81 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u2f771a59c18a9362354be7c6c2d5da81 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u2f771a59c18a9362354be7c6c2d5da81:hover .ctaButton { background-color: #34495E!important; } .u2f771a59c18a9362354be7c6c2d5da81 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u2f771a59c18a9362354be7c6c2d5da81 .u2f771a59c18a9362354be7c6c2d5da81-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u2f771a59c18a9362354be7c6c2d5da81:after { content: ""; display: block; clear: both; } READ: Othello: Shakespeares Most Tragic Play EssayWashington understood this too. He knew that in order for blacks to achieve success there would have to be an order of things. He prioritized them. What he concluded was that economics and basic skill would have to come first. In his own words: It is at the bottom of life we must begin, and not at the top (p207). This order fitted perfectly with what whites expected and wanted of blacks. He saw it as the perfect plan. Blacks would gain economic success and have basic skills that were more necessary at the time. It is important to understand that having an economic foothold at that specific time in history was primordial in achiev ing everything else and was quite connected to having industrial skills. Most blacks couldnt afford to send their children to college anyway. So having economic success would have a twofold result. The first would ensure the stability of black families on been able to sustain themselves and afford things, say college for example, for their children. Second it would guarantee a foothold of black representation on the labor force, big enough to have an impact such that whites would have to depend on it eventually. Higher education of blacks, thus, would come as a consequence. A moral message to all AmericansIt was in his moral message to all Americans that Washington mostly proved his trickery, and his aim at a higher goal, that of unifying blacks and whites into a nation. He tried to point out the general dignity of men had to come to senses and realize what is really important, and that everything has a purpose; No race can prosper till it learns that there is as much dignity in til ling a field as in writing a poem (p.207), we shall prosper in proportion as we learn to dignify and glorify common labor (p.207). His unifying idea is seen when he said: Cast down your bucket where you are- cast it down in making friends in every manly way of the people of all races by whom we are surrounded (p.207). It is very clear to me what his intentions were, and what goals lurked underneath. Trickery at its bestA particular excerpt from the speech that really draws my attention and I moves my conviction that he is a trickster goes like this: Nearly sixteen millions of hands will aid you in pulling the load upwards or they will pull against you the load downwards. We shall constitute one-third and more of the ignorance and crime of the South, or one-third its intelligence and progress; we shall contribute one-third to the business and industrial prosperity of the South, or we shall prove a veritable body of death, stagnating, depressing, retarding every effort to advance the body politic (p.208-209). He states clearly that helping his cause it is not really a matter of choice. He is saying, either you help us or else, or else you go down with us. The burden of a segment of the population with the condition that blacks were in would have been a real disaster to maintain for a long term; it would have slacked down the general prosperity of the nation. That he was a trickster clearly is portrayed in this admirable and powerful statement. Final ConclusionAfter evolving the several underlying ideas and tactics on Booker T. Washingtons speech discussed here is easier to understand and come to appreciate his real aims. We can see he was been a strategist in dealing with the Negro problem, finding a way more subtle but still powerful enough to accomplish his goals, the goals of all leaders that fight for the cause of the Negro. Washingtons trickery pretended to fool the white, but in a courteous manner. The lesson to be learned here follows that we must learn n ot to judge a person by what he or she portrays but by what his real intentions are behind all that nicely sounding cover, for no matter how a thing looks, looks are not all one gets. .u2af4c6671b355a4b849e7cc7ea99a968 , .u2af4c6671b355a4b849e7cc7ea99a968 .postImageUrl , .u2af4c6671b355a4b849e7cc7ea99a968 .centered-text-area { min-height: 80px; position: relative; } .u2af4c6671b355a4b849e7cc7ea99a968 , .u2af4c6671b355a4b849e7cc7ea99a968:hover , .u2af4c6671b355a4b849e7cc7ea99a968:visited , .u2af4c6671b355a4b849e7cc7ea99a968:active { border:0!important; } .u2af4c6671b355a4b849e7cc7ea99a968 .clearfix:after { content: ""; display: table; clear: both; } .u2af4c6671b355a4b849e7cc7ea99a968 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u2af4c6671b355a4b849e7cc7ea99a968:active , .u2af4c6671b355a4b849e7cc7ea99a968:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u2af4c6671b355a4b849e7cc7ea99a968 .centered-text-area { width: 100%; position: relative ; } .u2af4c6671b355a4b849e7cc7ea99a968 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u2af4c6671b355a4b849e7cc7ea99a968 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u2af4c6671b355a4b849e7cc7ea99a968 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u2af4c6671b355a4b849e7cc7ea99a968:hover .ctaButton { background-color: #34495E!important; } .u2af4c6671b355a4b849e7cc7ea99a968 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u2af4c6671b355a4b849e7cc7ea99a968 .u2af4c6671b355a4b849e7cc7ea99a968-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u2af4c6671b355a4b849e7cc7ea99a968:after { content: ""; display: block; clear: both; } READ: Katha EssayOn Mr. Booker T. WashingtonsTrickery