Does Inequality Help Or Hurt Democracy / Democratization

Does inequality help or hurt democracy/democratization, or neither? You may find that it helps to discuss not only economic but also ethnic inequalities and divisions. In constructing your argument, make sure you discuss Tilly (2007), Ansell and Samuels (2014), and Blaydes and Chaney (2013). Inglehart NEED ANOTHER ARTICLE Democracy is a very interesting governmental arrangement to come too. It first started out as only certain people, the rich males of ancient Greece had the power to vote and be citizens, while no one else was able to be a citizen and be a full part of the democracy. This notion of what a democracy is slowly evolved out of different revolutions and ideas. WE saw great leaps forward in what democracy is with the US revolution where the cry was â€Å"No taxation without representation.† To the French revolution that so much has been studied about. To the modern day, where we have seen the Arab spring rise and fall, with some countries making modest reforms and people fighting for as many reforms that they can get, to be equal among each other. Pure equality is the striving force that we all try to reach with democracy and will truly never get there. The evolution of democracy and the states is crafted by Charles Tilly, he believes that democracy is the interaction between state and citizen, and more specifically the political rights and civil liberties of the citizens of the government. Tilly was correct in the notion that to the Greek city states of the 4thShow MoreRelatedTransitions to Democracy and Democratic Consolidation2291 Words   |  10 PagesTransitions to democracy have been explained in various ways. Modernization for instance, is one theoretical approach to explain why countries democratize. Additionally, social and cultural factors have also explained democratization, as well as, international factors. It becomes deductive to attribute democratization to any one single theory as modernization works with social and cultural factors that are also impacted by international factors. It appears as if they all contribute in one way orRead MoreInstitution as the Fundamental Cause of Long Tern Growth39832 Words   |  1 60 Pagespolicies across countries. 1 1 incentives in society. Without property rights, individuals will not have the incentive to invest in physical or human capital or adopt more eï ¬Æ'cient technologies. Economic institutions are also important because they help to allocate resources to their most eï ¬Æ'cient uses, they determine who gets proï ¬ ts, revenues and residual rights of control. When markets are missing or ignored (as they were in the Soviet Union, for example), gains from trade go unexploited and resourcesRead MoreGender-Based Disaster Relief And Ngo Efforts: A Case Study10156 Words   |  41 Pages(APF) carried out effective search and recuse ( SAR), despite several limitations. The first assistance from neighboring countries was from china and India they send their Air Force and Medical Corps with rescues team within hours of the disaster to help launch relief operations and later on 134 international SAR teams from 34 countries provide support. Temporary shelters were established immediately in Kath mandu with official support in designated public spaces. Thus, the supply of non-food itemsRead MoreOrganisational Theory230255 Words   |  922 PagesThis requires that they have a deeper than superficial understanding of management and organization issues. McAuley et al. helps student and managers understand organizational performance without having to go through extensive reading. It deepens their understanding of issues with which they are confronted in practice, by putting them into a larger context. This book really helps students and managers to become wiser. Professor Renà © Tissen, Nyenrode Business University, The Netherlands This book willRead MoreThe Rise of Social Media and Its Impact on Mainstream Journalism21031 Words   |  85 Pages‘At its most basic sense, socia l media is a sh ift in how people discover, read and share news, information and content . It s a fusion of sociology and technology, transforming monologue (one to many) into dia log (many to many ) and is the democratization of information, transforming people from content readers into publishers. Businesses also refer to socia l media as user-generated content (UGC) or consumer-generated media (CGM).’ 3 Tim O’Reilly: ‘Web 2.0 is the business revolution in the computer

The History of the Valentines Day Origins

St Valentines Day has roots in several different legends that have found their way to us through the ages. One of the earliest popular symbols of Valentines day is Cupid, the Roman god of love, who is represented by the image of a young boy with bow and arrow. Several theories surround the history of Valentines Day. Was There a Real Valentine? About 300 years after the death of Jesus Christ, the Roman emperors still demanded that everyone believe in the Roman gods. Valentine, a Christian priest, had been thrown in prison for his teachings. On February 14, Valentine was beheaded, not only because he was a Christian but also because he had performed a miracle. He supposedly cured the jailers daughter of her blindness. The night before he was executed, he wrote the jailers daughter a farewell letter, signing it From Your Valentine. Another legend tells us that this same Valentine, well-loved by all, received notes while in his jail cell from children and friends who missed him. Bishop Valentine? Another Valentine was an Italian bishop who lived at about the same time, A.D. 200. He was imprisoned because he secretly married couples, contrary to the laws of the Roman emperor. Some legends say he was burned at the stake. Feast of Lupercalia The ancient Romans celebrated the feast of Lupercalia, a spring festival, on the 15th of February. It was held in honor of a goddess. Young men randomly chose the name of a young girl to escort to the festivities. With the introduction of Christianity, the holiday moved to the 14th of February. The Christians came to celebrate February 14 as the saint day that celebrated the several early Christian martyrs named Valentine. Choosing a Sweetheart on Valentines Day The custom of choosing a sweetheart on this date spread through Europe in the Middle Ages, and then to the early American colonies. Throughout the ages, people also believed that birds picked their mates on February 14. In A.D. 496, Saint Pope Gelasius I declared February 14 as Valentines Day. Although its not an official holiday, most Americans observe this day. Despite the odd mixture of its origins, St. Valentines Day is now a day for sweethearts. It is the day that you show your friend or loved one that you care. You might send candy to someone you think is special or send roses, the flower of love.  Most people send valentine, a greeting card so named for the notes that St. Valentine received in jail. Greeting Cards Probably the first greeting cards, handmade valentines, appeared in the 16th century. As early as 1800, companies began mass-producing cards. Initially, these cards were hand-colored by factory workers. By the early 20th century, even fancy lace and ribbon-strewn cards were created by machines.

Speech Language And The Deaf World Essay - 1746 Words

Throughout time, Speech Language Pathologists and the Deaf World have had a less than amicable relationship. Audism—the belief that hearing makes an individual superior—has been prevalent throughout the entire history of the Speech Language and Hearing Sciences field. As an individual who hopes to pursue a career as an SLP in the future in order to help those with communication disorders, I experience a lot of cognitive dissonance about my ties with the Deaf Community. While I do not think Deaf people who primarily use ASL have a communication disorder, or necessarily need the help of an SLP, I know that there will be instances where I will be working with Deaf individuals in my future. It is my hope that I can use my background in Deaf Culture and ASL when working with Deaf individuals, as to not display any audism and make sure that they feel respected and equal. I have personally witnessed a lot of tension between the SLP field and the Deaf world, and would like to e xplore this relationship further. It is important to look at both the history of the relationship between the two fields, as well as the current relationship, in order to find ways for the SLP field to make the Deaf community feel included in the future. The experiences Deaf individuals have had with SLP’s were overwhelmingly negative from the start. Although the official field of Speech Language and Hearing Sciences was not recognized until 1925, practices involved in the field can be traced back to theShow MoreRelatedThe Importance Of Language On Deaf Children1582 Words   |  7 PagesDeaf and Muted In every facet of life, language plays a critical role. Virginia Frazier-Maiwald describes the significance of language saying, Language is the glue that allows us to establish and maintain our relationships. It is the way in which we transmit our most intimate thoughts and feelings. It is what we use to love and discipline our children. Without a common language, our thoughts, feelings, and opinions are misinterpreted or lost. A place withoutRead More Teachers Options Essay1716 Words   |  7 PagesTeachers Options There are many options open to teachers of deaf children in a variety of situations. In teaching deaf and hard of hearing children there is such a wide range of children, each with their own abilities. Each child also has a different family situation to take into account. Some children come from deaf families, some they are the only deaf family member, and some have no support from their families because they are deaf. There are also students that have family members that makeRead MoreEssay on Love in a Silent World905 Words   |  4 PagesArticle Report â€Å"Love in a Silent World† is an article explaining some deaf histories and deaf cultures by describing the backgrounds of a young deaf couple, Mike and Monica. Mike, a Gallaudet college sophomore, is a â€Å"manualist†, meaning that he â€Å"does not speak† and that he only communicates â€Å"through sign language†. Monica, a Gallaudet college freshman, on the other hand, is an â€Å"oralist†, which tells people that she has learned â€Å"speech and lipreading† and that she used to be forbidden to communicateRead MoreHearing Aids : The New Era Of Understanding Technology And Incorporating It Into Everyday Life Essay1636 Words   |  7 Pagesbrings the issue of the growing cultural gap between the deaf community and the Speech- Language Pathologists who encourage the use of the implants. Those who receive the implants lose their cultural connection with those we are deaf. The deaf community believes that parents should not alter their child’s ability to hear and take them away from their birth culture, pushing them away from the medical help of cochlear implants. Despite the deaf communities views on the cochlear implants, parents shouldRead MoreThe Cause And Effect Of Deafness1231 Words   |  5 Pagesthousand children in US are born deaf. There is no actual cure for deafness, but in 1982 the invention of cochlear implants gave profoundly deaf and severely hard of hearing individual the chance to experience sound in a completely new way. This electronic device that is implanted in the brain behind the ears can give deaf individuals hearing ability. While many people can agree this invention had changed the way the world sees deafness, opinions differ on whether a deaf child needs the implant to beRead MoreEssay about Deaf Movement at Gallaudet University: Deaf President Now1332 Words   |  6 Pagesheard, but more profoundly seen, by the world. Now known as DPN (Deaf President Now), these deaf student s formed a community with a cause. They affected pedagogy: abandoning classes, closing the gates to the school, refusing to budge until their demands were met. They altered the power structure and strengthened their own community: rejecting the newly appointed president and having many of the faculty join their cause. Not long into the protests, deaf schools in Canada and West Germany closedRead MoreWho Has Influenced Deaf Literature More Than George Veditz961 Words   |  4 Pagesinfluenced deaf literature more than George Veditz. I like to label him as a hero, among other adjectives. Born in August 13th, 1861, Veditz became deaf at the age of 8 due to scarlet fever, according to Gallaudet.edu. After becoming deaf, he was privately tutored for 6 years until the age of 14. He then later enrolled in the Maryland School for the Deaf. He then received his masters from Gallaudet in 1887. After this, he moved to Colorado Springs where he taught at the Colorado School for the Deaf forRea d MoreDeafness And Other Communication Disorders984 Words   |  4 PagesFrom a young age children are taught to perceive the world through their five senses: smell, taste, touch, sight, and hearing. However, not every person has the privilege to use all of their senses. The people who have the benefit of all five senses often take for granted their ability and sometimes even marginalize people who do not have the same abilities. This research paper will focus on the issues that those who cannot hear face every day. According to the National Institute on Deafness andRead MoreThe History of Deaf Education Essay1417 Words   |  6 Pagesbefore Thomas Gallaudet founded the first permanent school for the deaf in America, controversy as to the educability and best method of communicating with the deaf have existed. In fact, in the Biblical Times section of the book The Deaf Community in America Socrates, in conversation with Hermogenes is quoted saying, â€Å"Suppose that we have no v oice or tongue, and wanted to indicate objects to one another, should we not, like the deaf and dumb, make signs with the hands, head and the rest of the bodyRead MoreRacial Stereotypes Of Deaf And Deaf868 Words   |  4 Pagesto be a great misfortune, but being deaf does not limit the abilities of a person. Members of the Deaf community consider deafness to be normal rather than a disability. A deaf people can do anything a hearing person can do, such as, drive, participate in group activities, communicate, and have normal lives. Deaf In the film â€Å"Through Deaf Eyes†, an HDTV documentary including interviews, personal stories, and historic accounts, the prejudice and affirmation of Deaf culture is revealed to show hearing

Materiality Guidance Major Auditing Firms -Myassignmenthelp.Com

Question: Discuss About The Materiality Guidance Major Auditing Firms? Answer: Introducation Audit planning is the procedure under which various strategies are developed for conducting the projected result that also defines the audit scope within the company. The nature, size and time for audit plan can be varied. It further depends on the size of the business. If the company has large scale business the planning of strategies and their implementation will take large time and overall scope of the audit may also go up (King and Oracle International Corp 2014). Further the audit plan includes the plan for assessing the risk and responses to those risks for analysing the material misstatement. However, the plan is not discrete phase of the audit rather it is the iterative and continuous process that started immediately after the completion of previous audit and then continues till the completion of current audit. Analytical review It is the auditing process based on the ratios among the accounts and it tries to recognize the significant changes. This can be useful in focussing the general areas under which the financial statements are not correct or where the transactions are misclassified. Once the evaluation recognizes the concern areas, the auditor shall conduct further investigation for focussing on the source of underlying concerns (Moeller 2013). The procedure of analytical review includes the comparison of the ratios or recorded amounts with the expectation developed by auditor. The expectations are developed by the auditor through identification prior period financial information, anticipated results and available information. Preliminary judgement for materiality Preliminary judgement regarding materiality is established by the auditor through choosing the base that is multiplied by the percentage factor for determining initial qualitative judgement regarding materiality (Arens et al. 2015). Further, the amount can be updated for the quantitative factors that are relevant for engagement. Materiality is the judgement on how much important the item is under the financial statement. It is the misstatement of the item that may affect the opinion of the auditor on whether the statement represent true and fair view of state of affairs (Gurov and Milgunova 2016). Rational for selection It can be identified that from the trial balance of Mattjon Corp that the sales of the company has been increased from 187,450 in 2015 to 203,125 in 2016. However, the cost of sales has been increased reduced from 63,595 to 54,471. This resulted into the increase of gross profit from 123,855 to 148,654 that is by 20% as compared to the previous year. Assertion and explanation Generally the cost of sales increases with the increase in sales level unless the maximum part the costs are fixed. Here in the given case of Mattjon Corp though the sales have been increased, the cost of sales has been reduced as compared to the previous year. Therefore, chances are there that the management has manipulated sales and cost of sales to record higher profit so that the potential investors make decisions for investing in the company (Titera 2013). Chances are also there that the transfers of goods within the company are treated as sales to third party. Recommended audit procedure The auditor shall analyse the sales cycle of the company for determining the reliability of that. If the sales cycle of the company is strong then the testing number for transaction can be reduced by the auditor. The auditor shall select random sample from the transaction and analyse the associated invoice, purchase orders and the customer statements. Further, the numbered invoices for sales shall be analysed to ensure that all the invoices are taken into consideration (Eilifsen and Messier 2013). Another thing that must be checked is that the cash sales shall be matched with the cash receipts and the credit sales shall be matched with the account receivables of the company. If any errors or fraud is found then the auditor shall increase the number of transaction for testing purpose. Rational for selection It can be identified that the instead of increase of sales and gross profit as compared to the previous year, the net profit of the company reduced. The net profit of the company for the year 2015 was 122,145 whereas the net profit for the year ended 2016 was 106,874 and the reduction was by 12.5% as compared to the previous year. Assertion and explanation Generally the net profit of any company goes up with the increase in sales level and gross profit if the expenses are maintained at the same level. Here in the given case of Mattjon Corp though the sales as well as gross profit have been increased, the net profit of the company has been reduced by 12.5% as compared to the previous year (Legoria, Melendrez and Reynolds 2013). Therefore, chances are there that the management has manipulated expenses to record lower net profit. Recommended audit procedure In the very 1st step the auditor shall re-calculate the major calculation to find out the calculations is not misstated. It shall be started with income part to confirm the total revenue equates the total of income lines. The same process shall be repeated for the categories of expenses. The difference among income and expenses shall be calculated manually. Once the calculation is complete, the vouchers for expenses shall be checked and matched with the recorded amount. Further, proper authorization on each voucher shall be checked properly (Hayes, Wallage and Gortemaker 2014). Rational for selection It can be recognized from the trial balance that the inventory has been increased from 175,000 in 2015 to 189,000 in 2016. The increase is 8% as compared to the previous year. Therefore, there shall be new purchases on account of inventories. Assertion and explanation Inventory is an item that is susceptible to the intentional or unintentional error, fraud or misstatement. Amount of inventory also varies on the basis of the method of valuation used by the company. Further, the physical inventory is exposed to the risk of theft or embezzlement. The costs of the inventories are also exposed to miscomputation if the appropriate rate is not applied while calculating the value of inventory. Recommended audit procedure Physical inventory shall be checked to assure that the inventory count matches with the recorded inventory quantity. Further, the auditor shall check that the method used for inventory sell that is LIFO or FIFO has been applied consistently throughout the year for all the items. As it can be seen that the inventories have been increased as compared to the previous year the increase must be checked with the purchase invoice and physical count of the same. Further, the cost of each item and purchase numbers for each item shall be analysed so that it matches with the total inventory. Moreover, the inventory with high value and high purchase cost shall be re-calculated to check that appropriate amount has been recorded under inventory. Rational for selection The wages has been reduced from 53,000 in 2015 to 46,816 in 2016 that comes to reduction by 12%. Chances are there that the payroll system has been misstated to record higher profit. Assertion and explanation As most part of the audit work with regard to wages are performed under the internal audit, the external auditor may place some reliance on the work of them. However, owing to the volume and nature of the payroll transaction chances are there that the internal auditor may overlook some transactions unintentionally (Albertini 2013). Therefore, the external auditor shall go through all the transactions or the transactions with higher payment to assure that no misstatement exists there. Recommended audit procedure To analyse the control system on wages the auditor shall start with considering the objectives that the control activities are designed to achieve. Te important control objectives with regard to the wages are ensuring that the employees are paid for the work done only, ensuring that wages are paid only to the valid employees (Moroney and Trotman 2016). Further, as the wages of the company has been reduced as compared to the previous year the auditor shall check the name of the employees who have retired or left during the year. This shall be checked to assure that no employees remained unpaid or paid at lower amount than they are entitled to get. Rational for selection Expenses with regard to the superannuation have been reduced to 4,447 in 2016 as compared to 4,770 for the year 2015. Therefore the superannuation has been reduced by 7% that may have direct association with the payroll expenses and number of employees in the company. Assertion and explanation Superannuation expenses are carried accounting the employer to provide retirement benefits to the employees. It has been identified from the trial balance that the wages have been reduced by 12% as compared to the previous year whereas the superannuation expenses have been reduced only by 7%. Generally, if the wages expenses have been reduced there must be reduction of the number of employees (Mao 2014). Therefore, the superannuation expenses shall also be reduced accordingly with the reduction in wages. However as the case for Mattjon Corp is not same therefore, the superannuation expenses must be analysed. Recommended procedure The auditor must ensure that the payment of superannuation is as per the regulation of superannuation. Further the auditor shall analyse the accuracy and validity of the financial records with regard to the superannuation and shall make sure that the fund is compliant with the rules of superannuation (Brown-Liburd, Issa and Lombardi 2015). The analysis shall include the registration of the company and its employees, cancellation of registration, if any, changes in any details, reporting obligations and ongoing requirements. Thereafter the superannuation register shall be matched with the employee register to match the details like retirement of any employee and new addition of any employee and make it sure that the superannuation payment matches with the employee register. It will further ensure that the payment is not mad for any fictitious employee or higher payment is not made as compared to the entitlement. Rational for selection The amount of other income has been reduced from 25,000 in 2015 to 1,000 in 2016. It results into the reduction by huge 96% as compared to the previous year. Assertion and explanation As the other income has been reduced by huge 96%, chances are there that the incomes are manipulated to lower the amount of profit. There may be instances that the incomes have not been recorded or recorded at lower amount than actually received (Arens et al. 2016). Recommended procedure The auditor shall compare the other income sources for the previous year with the current year. The sources from where the income has not been received in the current year or very low income received shall be analysed. The auditor further questions the management regarding the possible reason of income reduction. The validity of the possible reasons must be evaluated before taking any final decision. Reference Albertini, E., 2013. Does environmental management improve financial performance? A meta-analytical review.Organization Environment,26(4), pp.431-457. Arens, A.A., Elder, R.J., Beasley, M.S. and Hogan, C.E., 2016.Auditing and assurance services. Pearson. Arens, A.A., Elder, R.J., Beasley, M.S. and Jones, J., 2015.Auditing: The Art and Science of Assurance Engagements. Pearson Canada. Brown-Liburd, H., Issa, H. and Lombardi, D., 2015. Behavioral implications of Big Data's impact on audit judgment and decision making and future research directions.Accounting Horizons,29(2), pp.451-468. Eilifsen, A. and Messier Jr, W.F., 2013, May. Materiality guidance of the major auditing firms. InInternational Symposium on Audit Research Conference. Gurov, V. and Milgunova, I., 2016. Improving of assessment methodology of the audited organizations performance at the stage of audit planning. -, (157), pp.115-118. Hayes, R., Wallage, P. and Gortemaker, H., 2014.Principles of auditing: an introduction to international standards on auditing. Pearson Higher Ed. King, N., Oracle International Corp, 2014.Audit planning. U.S. Patent 8,712,813. Legoria, J., Melendrez, K.D. and Reynolds, J.K., 2013. Qualitative audit materiality and earnings management.Review of Accounting Studies,18(2), pp.414-442. Mao, M., 2014, June. Experimental Methods of Materiality Judgment on Auditors Experience and Performance. In3rd International Conference on Science and Social Research (ICSSR 2014). Atlantis Press. Moeller, R.R., 2013. Role of Internal Audit in Enterprise Risk Management.COSO Enterprise Risk Management: Establishing Effective Governance, Risk, and Compliance Processes, Second Edition, pp.247-266. Moroney, R. and Trotman, K.T., 2016. Differences in Auditors' Materiality Assessments When Auditing Financial Statements and Sustainability Reports.Contemporary Accounting Research,33(2), pp.551-575. Titera, W.R., 2013. Updating audit standardEnabling audit data analysis.Journal of Information Systems,27(1), pp.325-33