Weakness In Corporate Governance And Lack Of Transparency Accounting Essay Example For Students

Weakness In Corporate Governance And Lack Of Transparency Accounting Essay Weakness in corporate administration and deficiency of transparence are considered causes of the Asiatic fiscal crisis. ( Wan et al 2010 ) . The corporate dirts happened in the early 2000s urged regulators around the universe to accommodate the medical specialty to unwellness of the planetary fiscal stableness by institute CG reforms. For case, the Combined Code and the Sarbanes-Oxley Act were so introduced and enacted in UK and US severally. As an international fiscal and concern hub, Hong Kong is bound to take its portion of the sweeping impact of the Asiatic fiscal crisis and the dirts. Hong Kong Stock Exchange determined to present the codification of CG effectual from 2005, with similar commissariats on fiscal revelations in the universe. Most of the surveies utilizing US and UK informations indicated that the quality of corporate administration patterns has improved when houses comply with the commissariats of the codification. A study conducted by a research squad headed by Pr ofessor Stephen Cheung in Hong Kong generated a consistent consequence with those surveies ; it indicated that the CG criterion of Hong Kong listed houses had been improved evidently in 2005. We will write a custom essay on Weakness In Corporate Governance And Lack Of Transparency Accounting specifically for you for only $16.38 $13.9/page Order now 2.1.3. Earning Management While regulators aware the issues about CG after the dirts, the assurance of investors around the universe who rely on the reported net incomes on the fiscal statement to do their investing determinations have been significantly shaken. Net incomes is ever the most important index to measure how a house performs. EM refers to use of a house s net incomes through direct or indirect accounting methods to accomplish a coveted degree and that does non reflect the economic world to misdirect FS users about the corporate public presentation or deriving self-interest. In short, the patterns of EM deter the credibleness of fiscal coverage. There is dozenss of empirical researches grounds that good CG better the transparence of the quality fiscal coverage which provides more decision-useful information to investors irrespective of the geographical location of the listed company. Some of GCG mechanisms include the being of independent board of managers, audit commission, no CEO dichotomy, no T op Share ( commanding stockholder ) , and stockholder s alliance in order to confront commanding stockholder. ( Werner R. Murhadi 2009 ) . 2.1.4. The alone characteristics of Hong Kong Firms. A planetary codification of CG should non be applied as a criterion among the universe attributed to the alone scenes of each legal power. It is of import for regulators and analysts to understand the unique characteristics and regional conditions affect the inducement of pull offing net incomes and the coverage quality. Therefore, Most of the researches have done to look into the relationship between the CG patterns and EM with US informations, merely a few O f them analyses about the issues in other parts. An premise that a same consequence will be concluded when analysing HK information is dubious. The widely acknowledged household ownership concentration feature of HK listed houses is still considered as the major subscriber of the failure of CG even after the debut of the codification. See the ballot use done by PCCW and the matter of Citic Pacific in 2009. 2.2 Literature reappraisal The research paper which examine whether the revelation of Corporate Governance Structures affect the market rating of net incomes surprises and houses net incomes direction, Jui-Chin Chang and Huey-Lian Sun ( 2010 ) , suggested that the effectivity of corporate administration in supervising net incomes direction is improved after the mandated revelation. This determination is consistent with the consequence of the research on CG and net incomes prognosiss accuracy which supported that it is effectual to heighten the quality of fiscal revelation by revising the Malayan Code on Corporate Governance to promote public companies to implement good administration patterns. ( Ahmad-Zaluki et al 2010 ) . However, Davies and Schlitzer ( 2008 ) in their paper raised the inquiry about the practicality of an international one size fits all corporate administration codification of best pattern and the consequence of the paper implied that the credence of a planetary corporate administration codification is limited due to the versions in the concern environment. Ching, M.L.K. et Al. ( 2002 ) in their research contended that CG mechanisms and monitoring and inadvertence activities will impact the usage of EM, and the importance of these factors varies across houses and national legal powers. Because CG, the legal environment, and monitoring activities are far different in Hong Kong than in the U.S. , research surveies utilizing American informations have limited relevancy for HK. .ucebeb106c97a28e623ed2c71eb01b70c , .ucebeb106c97a28e623ed2c71eb01b70c .postImageUrl , .ucebeb106c97a28e623ed2c71eb01b70c .centered-text-area { min-height: 80px; position: relative; } .ucebeb106c97a28e623ed2c71eb01b70c , .ucebeb106c97a28e623ed2c71eb01b70c:hover , .ucebeb106c97a28e623ed2c71eb01b70c:visited , .ucebeb106c97a28e623ed2c71eb01b70c:active { border:0!important; } .ucebeb106c97a28e623ed2c71eb01b70c .clearfix:after { content: ""; display: table; clear: both; } .ucebeb106c97a28e623ed2c71eb01b70c { 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; } .ucebeb106c97a28e623ed2c71eb01b70c:active , .ucebeb106c97a28e623ed2c71eb01b70c:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ucebeb106c97a28e623ed2c71eb01b70c .centered-text-area { width: 100%; position: relative ; } .ucebeb106c97a28e623ed2c71eb01b70c .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ucebeb106c97a28e623ed2c71eb01b70c .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ucebeb106c97a28e623ed2c71eb01b70c .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; } .ucebeb106c97a28e623ed2c71eb01b70c:hover .ctaButton { background-color: #34495E!important; } .ucebeb106c97a28e623ed2c71eb01b70c .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ucebeb106c97a28e623ed2c71eb01b70c .ucebeb106c97a28e623ed2c71eb01b70c-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ucebeb106c97a28e623ed2c71eb01b70c:after { content: ""; display: block; clear: both; } READ: Foreign Direct Investment in China EssayA big proportion of HK listed houses are controlled by households. When most of the consequences of empirical researches supported the positive association between the CG mechanism and houses net incomes quality, the alone characteristics of Hong Kong is non being considered in those researches. A rare research done by Jaggi, B. , et Al. ( 2009 ) used samples before the acceptance of codification of corporate administration and happen that a higher proportion of independent corporate boards of HK houses is associated with more effectual monitoring to restrain EM by discouraging directors from pull stringsing the reported net incomes ; therefore the net incomes quality is expected to be high despite differences in institutional environments. However, it is non the instance of which the houses are family-controlled, either through ownership concentration or the presence of household members on corporate boards. 2.3 Objective While infinite surveies have already done with informations of parts other than HK about the association between CG and EM, some of them have besides emphasized on the individuality of household ownership concentration in Asiatic parts. This survey is done for the intent of measuring the effectivity of the Code of Corporate Governance Practices effectual from 2005 on cut downing EM patterns and bettering net incomes quality of HK Firms. Focus on the singularity of the Hong Kong Firms ownership construction to look into whether compulsory revelation of corporate administration structures improves the quality of fiscal information of Hong Kong family-controlled houses. 2.4 Statement of hypothesis 2.4.1 Indentifying Corporate administration The research generated by Dey, ( 2008 ) examined that different states have different corporate administration construction. She considered 12 variables of corporate administration to mensurate different corporate administration construction, such as the effectivity of the audit commission and dichotomy of CEOs and so on. To find corporate administration, we would utilize five variables including a majority-independent audit commission, a majority-independent board, fiscal professional holding sufficient accounting experience on the commission, large 4 hearers and the separation CEO and chair place. 2.4.2 Audit commission and gaining quality Harmonizing to Hong Kong Exchange and glade limited ( HKEX ) , after the acceptance of codification of corporate administration effectual that is in 2005, it is a must for Hong Kong listed companies to set up an audit commission, consisting non-executive manager ( NED ) and holding at least three members. Based on the research of Bedard, and Courteau ( 2001 ) , the higher the per centum of independent non-executive manager that are non directors in other houses, the higher the earning quality is. Therefore, the hypothesis we develop should be: H1: There is positive relationship between the being of a majority-independent audit commission and gaining quality after the codification 2.4.3. Independent board of manager and earning direction Harmonizing to Liu and Lu ( 2007 ) , they found that when fixing fiscal statement, the board of manager can assist to supervise and forestall commanding stockholder as this act may do harm to the other stockholder. Besides, the Hong Kong boards of manager were by codification at least three NED members every bit good. H2: There is positive relationship between the proportion of Independent non-executive managers on the board and gaining quality after the codification. 2.4.4. CEO dichotomy and earning direction Harmonizing to R. Murhadi, Werner. Dr ( 2009 ) , he found that if there is any occupation dichotomy, it was less effectual and strongly act upon higher degree of discretional accrual. Anderson et Al. ( 2003 ) found that net incomes informativeness is positively associated with houses holding separated CEO and chair places H3: The being of CEO dichotomy positively influences the degree of net incomes direction after the codification. 2.4.4 Large 4 hearers and gaining direction The old research done by Klein ( 2003 ) found that Large 4 hearers may switch some of their duty of supervising fiscal describing to houses audit commissions after SOX. Therefore, there may be difference between discretional accumulations and Big 4 hearer in the before period of SOX. .u502be8422ade5f74a979e785b6f6c6b2 , .u502be8422ade5f74a979e785b6f6c6b2 .postImageUrl , .u502be8422ade5f74a979e785b6f6c6b2 .centered-text-area { min-height: 80px; position: relative; } .u502be8422ade5f74a979e785b6f6c6b2 , .u502be8422ade5f74a979e785b6f6c6b2:hover , .u502be8422ade5f74a979e785b6f6c6b2:visited , .u502be8422ade5f74a979e785b6f6c6b2:active { border:0!important; } .u502be8422ade5f74a979e785b6f6c6b2 .clearfix:after { content: ""; display: table; clear: both; } .u502be8422ade5f74a979e785b6f6c6b2 { 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; } .u502be8422ade5f74a979e785b6f6c6b2:active , .u502be8422ade5f74a979e785b6f6c6b2:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u502be8422ade5f74a979e785b6f6c6b2 .centered-text-area { width: 100%; position: relative ; } .u502be8422ade5f74a979e785b6f6c6b2 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u502be8422ade5f74a979e785b6f6c6b2 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u502be8422ade5f74a979e785b6f6c6b2 .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; } .u502be8422ade5f74a979e785b6f6c6b2:hover .ctaButton { background-color: #34495E!important; } .u502be8422ade5f74a979e785b6f6c6b2 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u502be8422ade5f74a979e785b6f6c6b2 .u502be8422ade5f74a979e785b6f6c6b2-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u502be8422ade5f74a979e785b6f6c6b2:after { content: ""; display: block; clear: both; } READ: The Human Rights Issue of Guantanamo Bay EssayH4: There is a negative relation between gaining direction and proportion of Large 4 hearers after the codification. 2.4.5 Experts in audit commission and gaining direction The Code in Hong Kong required that among the three members, it should include at least an independent NED with sufficient and appropriate fiscal experience. Xie, Davison, and DaDalt ( 2003 ) use pre-SOX samples to look into that audit commission members holding fiscal experience/background negatively influence discretional accumulations. H5: There is a negative relation between discretional accumulations and the existent of fiscal experts on audit commissions after the codification. 2.4.6. household control and gaining direction Due to the different outlooks sing the consequence of household control on net incomes direction, Jaggi-Leung usage pre-code sample to demo that an addition in the proportion of outside managers to beef up board monitoring is improbable to be effectual in family-controlled houses. The per centum of NED on the board to a entire figure of managers is counted 20 % as cut-off point. H6: There is a negative relation between the existent of household ownership control and net incomes quality after the codification. 3.Methodology 3.1 Sample aggregation It is to seek the WiseNews Database and HKEX website to roll up the informations for all Hong Kong Listed Firms in all industry for old ages before and after acceptance of codification which is accounting period of 2004-2005 and 2005-2006 severally. 3.2 Research Design By utilizing the fiscal informations examined from the above database, it is decided to research all houses excepting Bankss, insurance and trusts companies as they manage gaining obtaining different inducements and chances. ( Peasnell et al, 2000 ) For proving net incomes direction, Dechow et al. , 1995 suggested to utilize modified Joness theoretical account to mensurate discretional accumulations. However, based on Kothari, Leone and Wasley ( 2005 ) , in add-on to the modified theoretical account, they use return on assets as one of variable so as to gauge accumulations more accurately. It is cross-sectional arrested development by utilizing two-digit SIC codification, so happen out the estimated coefficient by the undermentioned expression: ( Entire discretional accumulation ) TACCjt = AÂ µ0+ AÂ µ1 ( 1/ ATit-1 ) + AÂ µ2 ( DSale/ATit-1 ) + AÂ µ3 ( PPE/ ATit-1 ) + AÂ µ4 ROAit-1 ( 1 ) Then, NON-ACCjt = ?1 ( 1/ATjt-1 ) + ?2 ( DSalesjt DRECjt ) /ATjt-1 +?3 ( PPE/ATjt-1 ) +?4 ROAjt ( 2 ) Then, ciphering the discretional accrual by utilizing the undermentioned expression, DACCjt = TACCjt NON-ACCjt ( 3 ) Using the arrested development theoretical account to ciphering the information before and after the codification of corporate administration, DACCit = p 0 + AÂ §1 Auditindep + AÂ §2 BdIndep + AÂ §3 AccExp + AÂ §4 CEODua + AÂ §5 Big 4 + AÂ §FAMOWN ( 4 ) Where: ROA = the ratio of net income to entire assets FAMOWN = 1 if proportion of household members divided by entire figure manager is greater than 20 % , 0 for other than this instance. BdIndep: The figure of independent board managers calculated by the no. of board members AuditIndep: The figure of independent audit commission members calculated by the no. of audit commission members AccExp: 1 for holding fiscal professional experience and 0 for none and divided by the no. of audit commission members Large 4: It is an index of the Big 4 hearers. It is one if the house was Large 4 accounting houses client and it is zero if non. CEODua: it may be 1 when CEO is the house s manager of the board, 0 when it is non the instance. 4. Time agenda Time Action January Complete the background of the job and aims Research information for methodological analysis 1st 11th February Finish Methodology Collect informations by utilizing package i.e. Excel 12th 28th February Solve the jobs that will meet during the procedure of roll uping informations, such as, uncertainness about any informations Analyze informations and do consequence of the analysis March Write treatments Interpret the informations what we find Finish recommendations, decisions, sum-up of the undertaking 1 4th April Complete the bill of exchange to supervisor 5 28th April Complete the mention lists Review and proofread the grammar, organisation, format of undertaking Amend some parts based on remarks of supervisors

Free Essays on Review Of May God Have Mercy By John Tucker

May God have Mercy by John C. Tucker gives an account of the story of Roger Coleman, a Virginia man tried and executed for the 1981 rape and murder of nineteen year old Wanda McCoy. This book gave a very in depth, detailed review of every aspect of the crime, trials, and events that led to the execution of Roger Coleman. Even as the most staunch, conservative, pro prosecution reader you can’t help but to second guess the decision to execute Coleman. Reasonable doubt as to whether he committed the murder is established through the police investigation and subsequent trials. At the very least Coleman should have received a life sentence due to all the inconsistencies in the prosecution’s theory on what happened on that dreadful night. Brad McCoy arrived home from work shortly after eleven PM on March 10, 1981 when he found his wife brutally raped and murdered on the floor of their spare bedroom. Brad called his father and asked him to come over to the house. Brad, impatient, then ran down the street to his father’s house. At 11:21 the police received a phone call from McCoy about the murder. Brad’s father Hezzie McCoy estimated that ten minutes had passed from the time he received Brad’s initial phone call to when he placed the call to the police. The police and medical examiner arrived and said that Wanda had just been killed recently because the blood was still warm and wet. Virginia State Police special agent Jack Davidson took over the investigation into the crime. Wanda’s sister Trish and husband Roger Coleman were frequent visitors to the McCoy house. According to friends of Wanda’s, Coleman was one of a few men she would have let into the house. The McCoy family provided a couple of names to Davidson of people they thought may have committed the crimes including Wanda’s former husband and a man Brad McCoy had a recent argument with. Coleman had a previous rape conviction involving a... Free Essays on Review Of May God Have Mercy By John Tucker Free Essays on Review Of May God Have Mercy By John Tucker May God have Mercy by John C. Tucker gives an account of the story of Roger Coleman, a Virginia man tried and executed for the 1981 rape and murder of nineteen year old Wanda McCoy. This book gave a very in depth, detailed review of every aspect of the crime, trials, and events that led to the execution of Roger Coleman. Even as the most staunch, conservative, pro prosecution reader you can’t help but to second guess the decision to execute Coleman. Reasonable doubt as to whether he committed the murder is established through the police investigation and subsequent trials. At the very least Coleman should have received a life sentence due to all the inconsistencies in the prosecution’s theory on what happened on that dreadful night. Brad McCoy arrived home from work shortly after eleven PM on March 10, 1981 when he found his wife brutally raped and murdered on the floor of their spare bedroom. Brad called his father and asked him to come over to the house. Brad, impatient, then ran down the street to his father’s house. At 11:21 the police received a phone call from McCoy about the murder. Brad’s father Hezzie McCoy estimated that ten minutes had passed from the time he received Brad’s initial phone call to when he placed the call to the police. The police and medical examiner arrived and said that Wanda had just been killed recently because the blood was still warm and wet. Virginia State Police special agent Jack Davidson took over the investigation into the crime. Wanda’s sister Trish and husband Roger Coleman were frequent visitors to the McCoy house. According to friends of Wanda’s, Coleman was one of a few men she would have let into the house. The McCoy family provided a couple of names to Davidson of people they thought may have committed the crimes including Wanda’s former husband and a man Brad McCoy had a recent argument with. Coleman had a previous rape conviction involving a...

A Fight for Renaissance by Anne Bradstreet

A Fight for Renaissance by Anne Bradstreet Anne Dudley Bradstreet was Americas first published poet. Cotton Mather described her as: a gentlewoman whose extraction and estate were considerable. She was an intelligent, well-educated poet, wife, and mother, who contradicted almost all of the stereotypes about stiff, cold Puritans. She used her talents to promote womens rights, to describe life as a Puritan woman in colonial America, and to let her husband and children know how much she loved them. Some historians have said that Anne described her own work as lowly, meanly clad, poor, ragged, foolish, broken, and blemished to appease critical males. It was the support of her family and friends who encouraged her to continue the struggle despite incredible societal pressure and rigorous odds. Her poems dealt with the hardships of life in the early settlements, the Puritan religion, and in subtle ways, the role of women in those times. Because she was a woman, her work was strongly criticized, and some believed that she stole the ideas for her writing from men. In her earlier works, Bradstreet wrote in the style of male authors that she admired. She was careful about expressing her true feelings, and this limited her abilities. She wrote for her own satisfaction, and shared her poetry with family and friends. Without her knowledge, her brother-in-law, Rev. John Woodbridge, took a manuscript of her poems to England with him and had them published in a book called, The Tenth Muse Lately sprung up in America By a Gentlewoman in those parts, which Anne had dedicated to her father. Rev. Woodbridge wrote By a Gentlewoman in the title to stress that Anne Bradstreet was a virtuous Puritan who did not neglect her duties for her writing. These later poems were her claim to fame, bec ause they reflected actual experience (as a wife, as a mother, and a woman in seventeenth-century New England), combined with a poets imagination, warmth, and a straightforward humanitarian philosophy. Anne struggled to write poetry in a society that was hostile to imagination and to a woman writer. Seventeenth century Puritan women were expected to be deferential, and her education and her privileged status as a close relative of two governors could not completely protect her from the scorn and persecution that other women who stepped out of their role in Puritan society generally received. Anne wrote quite a bit about her experiences as a wife, mother, grandmother, and as a settler in colonial America. She also wrote about nature, science, religion, the social and political happenings of the time, and about her feelings towards the biases women of her time faced. Anne Bradstreet was, in some ways, an early feminist. Through her poetry, she asserted the right of women to learning and expression of thought. The stereotypical Puritan standards at that time indicated that a womans place was in the home attending to the family and her husbands needs. Women were generally considered intellectually inferior. The attitude of Annes day was accurately expressed by Reverend Thomas Parker, a minister in Newbury, Massachusetts, in a letter to his sister, Elizabeth Avery, in England: Your printing of a book, beyond the custom of your sex, doth rankly smell. As if the social pressure wasnt bad enough, many women faced crushing workloads and a severe lack of free time, as well. Some women suffered from the lack of an education. Others internalized the belief in intellectual inferiority Western society tried to push on them from nearly every authoritative voice. It was Annes personal situation such as an extensive education, support of friends and an influential family, which gave her the means to cope with some of these obstacles. One of her later works, In Honor of That High and Mighty Princess Queen Elizabeth of Happy Memory, defiantly proclaims her opinion that women are worth more than a mans servant. Anne was deeply interested in relating the arduous life of the early settlers in her poems. Her work provides an excellent view of the difficulties she and her fellow colonists encountered. From the loss of a house to fire, to the risks and difficulties of child-bearing, to the pain of losing children, Anne described such situations with deep emotion and faith. Her writing gives modern-day readers a glimpse into Puritan views of salvation and redemption, and reveals faith that continued even in the midst of doubt. The Puritans believed that suffering was Gods way of preparing the heart for accepting His grace. Anne had difficulty reconciling herself with this idea, and she wrote about how she struggled to do everything that she could to give into His will. Puritan wives were expected to defer to their husbands within the family structure, but they were treated as fully equal in the souls vocation and in church affairs and enjoyed extensive legal and social protection against husbandly abuse of power. The delicate complexity of this view was perhaps best expressed in the couplet which Anne Bradstreet addressed to men: Preeminence each and all is yours/Yet grant some small acknowledgment of ours. Puritans also abhorred any waste of time, energy, or talent as a sin against God; ultimately, this worked in favor of talented women such as Bradstreet and defined early indications of the womens movement and clearly questioned the role of women in Puritanical society. References Blackstock, Carrie Galloway. Anne Bradstreet and Performativity: Self-Cultivation, Self-Deployment. Early American Literature 32. 3 (1987): 222-48. Bush, Sargent, Jr. American Poetry Begins: The Confident Modesty of The Tenth Muse. Wisconsin Academy Review: A Journal of Wisconsin Culture 38. 1 (Winter 1981-1982): 8-12. Caldwell, Patricia. Why Our First Poet Was a Woman: Bradstreet and the Birth Of an American Poetic Voice. Prospects: An Annual Journal of American Cultural Studies 13 (1978): 1-35. Doriani, Beth M. Then have ISaid with David: Anne Bradstreets Andover Manuscript Poems and the Influence of the Psalm Tradition. Early American Literature 24:1 (1979): 52-69. Eberwein, Anne Bradstreet (c.1612-1672). Legacy: A Journal of American Women Writers 11:2 (1984): 161-69. Kopacz, Paula. To Finish whats Begun: Anne Bradstreets Last Words. Early American Literature 23:2 (1978): 175-187. Margerum, Eileen. Anne Bradstreets Public Poetry and the Tradition of Humility. Early American Literature 17:2 (fall 1982): 152-60. Salska, Agnieska. Puritan Poetry: Its Public and Private Strain. Early American Literature 19:2 (Fall 1984): 107-121. Schweitzer, Ivy. Anne Bradstreet Wrestles with the Renaissance. Early American Literature 23:2 (1978): 291-312. Sweet, Timothy. Gender, Genre, and Subjectivity in Anne Bradstreets Early Elegies. Early American Literature 23:2 (1978); 152-174.

Changing Water Cycle Essay Example | Topics and Well Written Essays - 500 words

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Critical Review of Text Essay Example | Topics and Well Written Essays - 1250 words

Critical Review of Text - Essay Example In the book, the authors provide a compelling look, through a study of the infrastructure’s current vulnerabilities, security gaps, and plans for its protection, of the systems that have been put in place. They also discuss the options that the United States has for the future, all to keep this critical infrastructure, which is vital resources, safe from attacks from both internal and external terrorists (Collins & Baggett, 2009). Various critical infrastructures, including telecommunications, energy, water, distribution of food, and agriculture, are discussed in the book as aspects of the United States’ social, political, and economic systems (Collins & Baggett, 2009). The first five chapters take on giving a condensed view of the American Department of Homeland Security. They also take a broad look at how critical infrastructure within the United States has evolved over the years, reviews important and key legislations made by the US legislature with regards to the in frastructure, directives made by the head of state concerning the infrastructure, and approach the country as a whole takes when assessing its infrastructure. The next five chapters delve into the national infrastructural sectors that the federal government identifies as being of critical importance. Finally, the third part of their book discusses all the hazards to critical infrastructure and their concepts, as well as homeland security’s four pillars. These four pillars include prevention, preparedness, prevention, and recovery (Collins & Baggett, 2009). The book is divided into three main sections with the first section made up of the first five chapters. In this section, the authors deal with what role prevention plays in securing the country’s critical infrastructure. The manner in which the country strives to ensure America is secure and safe is through enhancing the protection of their critical infrastructure to neutralize, deter, prevent, or even mitigate any e fforts by terrorists to exploit or destroy them (Collins & Baggett, 2009). Accordingly, the authors explain that this is done through legislation and directives from the executive branch. In addition, the section also discusses plans put, in place, to protect the country’s infrastructure, the roles played by the private and public sectors in coming up with a national strategy for infrastructure protection, and the manner in which their overall effectiveness is assessed (Collins & Baggett, 2009). The second section of the book sees the authors move further to give a detailed view of the particular critical infrastructure. According to the authors, critical infrastructure can be divided into six overall categories that are distinct but interdependent. Energy systems are the first category discussed with the authors placing hydroelectric power, nuclear reactors, and fossil fuels in the category (Collins & Baggett, 2009). Their second category is the transportation sector that in cludes air transport, rail transport, road transport, and water or marine transport. National icons and facilities are also defined as a category, as is the environment, which includes water infrastructure, food, and agriculture. Electronic transmissions including cyber space is also discussed as a category. Finally, public safety and its importance as a critical infrastr

Emperial Rome vs Han Essay Example for Free

Emperial Rome vs Han Essay The Classical Period was a time where large, land-based empires were developed. The leaders of these empires were met with many questions on how to control their territories. While both the Han empire and Imperial Rome exercised political control over their empires through government structure, they differed in their organization of bureaucrats and their reliance on slavery. Both the Han and Imperial Rome exercised political control through similar government structure. The Han emperor, who was believed to be the â€Å"Mandate of Heaven†, had absolute power over all of his people. They relied heavily on their trained bureaucrats, the Shi, to carry out lawful duties. This reliance was supported by Confucian ways and stabilized the empire. Imperial Rome also practiced having a singular ruler to control the whole. The Roman emperor also was believed to have power over the citizens of Rome. The Romans also had their own class of bureaucrats who were valued highly. This social stratification unified Rome as a country. Both Han and Imperial Rome relied on social hierarchy to help with exercising political control over their empires. They practiced this structure because it unified power in the state and lessened the amount of chaos. The Han relied on their bureaucratic class of trained officials to exercise political control; whereas in Rome bureaucracy was given as a reward to returned war heroes. The Han’s bureaucrats, the Shi, were trained in the Confucian ways. This made the officials more reliable and prone to do the right thing. The Shi were also taught to embody the law and enforce it in the state. This method of â€Å"lead by example† helped citizens strive to do their best. If the citizens were all hoping to be a better man, the society as a whole would be a better place. The Han’s bureaucrats were ran more on a basis of trust in their behavior than the Roman’s. This method of trust in the bureaucrats was heavily supported by the Confucian teachings and their training in becoming better men. In Imperial Rome, bureaucracy was given to returned warriors. Rome hoped that by rewarding good soldiers there would be more desire to go fight in a war and succeed. These bureaucrats enforced the laws rather than embodying them. They weren’t reliable, but were forceful enough to get the job done by using fear to make the citizens behave and do as the laws said. The bureaucracy was given to the returned war heroes as a reward for their accomplishments in battles. This gave soldiers more desire to fight and do well in wars so that when they returned they would be honored for their accomplishments. The Han relied more on trust to carry out their political control than Imperial Rome did. The Hans trained their bureaucrats to make them more trustworthy and faithful to their ruler. However, Rome used their successful soldiers because they fought in many wars; they needed motivation for their soldiers to go be successful and to fight bravely and honorably. While both civilizations had slaves, Han China didn’t rely greatly on their slaves; however in Imperial Rome slaves were a critical and indispensable part of the society. In Chinese societies slaves were used mostly for at home chores such as cooking, cleaning, or going shopping. Even without slaves performing these domestic tasks, the Han could’ve survived. Also, slaves in China were treated less harshly than those in Rome. The slaves in China were allowed to refuse certain tasks that were not included in their contract when they first signed to their owner without fearing a severe beating. Lastly, China had an overall more lenient view on their slaves. The owners in Han were not as strict or cruel. However in Imperial Rome, slaves were mostly captured war prisoners who were being punished. This led to harsh punishment of the slaves to make sure they behaved and did as told. Slaves began doing a majority of the physical labor in Imperial Rome which made them an asset to the Roman society. If Rome were to lose their slaves, the economy would crumble and the empire would fall. Finally, some Roman slaves were given high titles, such as lawyers or doctors. So to lose these slaves would be to lost tons of profit. Both societies used slaves, but Imperial Rome was much more reliant on their slaves than Han China was. The Hans didn’t rely on slaves much because they knew that they weren’t reliable and if they kept a strong hold on them they would rebel and cause the fall of the empire. However, Rome used the method of scaring their slaves into doing the right thing. If the slaves feared a brutal beating they would be sure to make the right decisions and follow directions. In both Han China and Imperial Rome government structure was used to help exercise political control, however they differed on their organization of bureaucracy and their reliance on slavery.

Stopping by Woods on a Snowy Evening :: literary Analysis, Frost

Stopping by Woods on a Snowy Evening: Simple Poem or Complex Themes Frost uses symbolism, including characters and objects, in an effort to create the various themes for the reader. The adjective â€Å"little† describes the horse as something that isn’t dangerous; however, the little horse’s character has a significant purpose (C5 1). The harness bells, worn by the horse, are a reminder to the speaker of his duties (G 1). The mention of the unnamed owner of the woods by the speaker causes difficulties that cannot be easily detected. The speaker focuses less on the woods than on the thought that they didn’t belong to him. The unnamed owner of the woods is thought to be a society person that lives in the nearby village (C2, 1). The speaker provides the reader a picture of what occurs in the poem (B4,2). Because he mentions the owner of the woods, the reader can contemplate that he respects the property of others. It seems that it would be more upsetting to him to be observed by the owner of the woods than by the horse . Although it is obvious the speaker wants a private moment in the woods, the reader is left wondering what the speaker is really thinking (C3, 1-2). Resistant objects are another form of symbolism used in â€Å"Stopping by Woods.† The woods represent life in an uncivilized world (B5 3). The speaker feels an attraction to the woods; for that reason, he immediately allows the setting to provide him a brief time away from his daily responsibilities (E2, np). Right away the speaker acknowledges that he does not own woods. The last stanza includes a few more descriptive words about the woods; although, the woods do not appear to be the whole purpose of the poem (F1 354). Frost uses both visual and audio imagery to reveal various facts to the reader. â€Å"He will not see me stopping here† reveals to the reader that the speaker believes no one will see him and so he feels all right about the things he is thinking. â€Å"To watch his woods fill up with snow† implies that the speaker has been watching for a while. The way that Frost writes the poem, it is as if the reader can hear the speaker’s thoughts (D1 16). The harness bells of the little horse provides another audio imagery.