Issues Of Financial Statement Frauds Finance Essay - Free Essay Example

Sample details Pages: 16 Words: 4850 Downloads: 4 Date added: 2017/06/26 Category Finance Essay Type Narrative essay Did you like this example? Frauds using erroneous financial information have straight association with accounting standards. False information is moreover made-up information with no support from authentic projects or relates to accounting standards and codes. Given that the commencement of modification, China has made growth in improving accounting codes. Actually, the designing and accomplishment of accounting codes can manipulate information openness and give increase to the opportunities to generate false information. ÂÂ  (Journal Ratings List Australian Business Deans Council) Accounting codes is a very scientific concern. Numerous think the accounting codes as a steel ruler that allows no imprecision. On the other hand, the complication of modern wealth has put some areas of accounting theme to prudence and understanding or even personal partiality, which result in a ruler with suppleness. The subject of accounting codes did not draw much consideration at the commencement of the transformation. It was not in anticipation of 1993 that reforms were witnessed in business accounting and regulations.ÂÂ   Throughout the Asian financial disaster more solid improvement was made in improving the account rules, which should be documented and appreciated. Simultaneously, that more is necessary to be done to bring our accounting rules up to the international standards. Several people still think in China there are too complex an accounting system as well as a corporate accounting system and also distinguishing accounting systems for dissimilar industries. For ex ample, some business accounting rules need enterprises to construct value-loss reserves based on the recoverability of assets. Even though accounting rules of dissimilar industries have comparable requirements, they are all insufficient in terms of dependability comparing to business rules. Another subject is that, given that there was no comfort of a well-built accounting industry and exterior auditing facilities, when banks assessed the dependability of enterprises financial information, they did not need borrowers to offer exterior auditing results. In the prospect, banks may believe acquiring financial information audited by accounting firms and evaluation on enterprises observance and borrowing conditions made by law firms, and assessment of collaterals made by assessment firms and bond classes given by rating firms.ÂÂ   On the other hand, it may take years for the exceeding transitional services to develop, and the proficiency, reputation, brand-name, service excellence a lso take tens of years to build. Are the audited statements trustworthy? It actually depends and relates to the expertise and internal control of the firms. The development of intermediate financial service providers is exaggerated by market liberalization as well. If all of these issues cannot be dealt with successfully, likelihood of enterprises providing false information and engaging in financial frauds will persist to be high.ÂÂ  (Journal Ratings List Australian Business Deans Council) Don’t waste time! Our writers will create an original "Issues Of Financial Statement Frauds Finance Essay" essay for you Create order This circumstance is not about stock assessment, product quality or whether or not Microsoft has domination power in its markets.ÂÂ  Nor is it part of a pro or anti-Microsoft movement.ÂÂ   This position is instead an unblemished instance of financial fraud and dishonesty enabled by bad government policy.ÂÂ   Still the finest are manipulating the financial statements. This is the cause why it is significant to stop treatment of financial statements. There are lots of reasons why persons dishonestly manipulate their organizations financial statements. It may perhaps be to look companys earning better. It may be as well to disguise the embezzlement of company money and other management frauds. A few of the most general reasons why employees commit financial statements frauds are: To give confidence to investment in the company To reveal augmented earnings per share, thus encouraging increased dividend payments To cover depressing cash flows To attain new finances or to attain it in more positive terms than would otherwise be provided To attain higher purchase price in conquest To reveal fulfillment with financing covenants To meet corporation goals and objectives To obtain presentation related bonuses It should be noted from this list that the inspiration for financial fraud does not essentially engage personal gain. Fraudulent financial statements often happen from the pressures moreover the organizations or its managers to perform jointly with the conviction that the deception will not be detected. These pressures may act as red flags to the auditor and fraud examiner. (Journal Ratings List Australian Business Deans Council) Examples of such pressures are: Unexpected decreases in the companys sales or market share Unrealistic budget pressures, chiefly for short term results Financial pressures arising from extra plans that depend on short term economic presentation. FRAUD DETECTION USING FINANCIAL STATEMENTS As a forensic accountant, you may perhaps not for all time have to rebuild financial statements, but you should not obtain the ones given on face value.ÂÂ   Its more a state of mind than a technique.ÂÂ   The analysis of accounting records with no such a state of mind is called auditing. Looking for symbols of fraud is forensic accounting.ÂÂ  An auditor, on the other hand, may help offer an exploratory lead by discovering the nonexistence of a business reason for a transaction.ÂÂ   Otherwise an auditor might find an inadequate amount of certification for a transaction.ÂÂ  All these inconsistencies and out-of-ordinary transactions will be fraction of any standard audit report.ÂÂ   Forensic accountants will be looking additional into these matters for suspect transactions, and may wonderfully start with the journals or ledger to analyze the Explanation segment of books. For instance, a capital investment account might declare the name of someone outside to the organization, and securitization of the books might set up that Malik Bashir is also like mad involved in cash disbursements for supplies or subcontracted services.ÂÂ  The examination then proceeds from securitization to comparison, looking for similar vendors or subcontractors to see from such benchmarking if incredible is out of the ordinary with him.ÂÂ   The innovative basis documents cancelled checks written to him might be analyzed to see which bank they were cashed at.ÂÂ   Those foundation documents might disclose that the bank transferred the deposit to an additional account or name that was on the State Departments Entities list.ÂÂ   Fraud is frequently exposed when a number of small events, taken jointly, point to a probable pattern of dishonesty, and the following indicators are the classic red flags, according to the IRS (1999), which speak about to deception throughout financial statements and accounting systems: (Journal of Forensic Accounting (JFA). R.T. Edwards) Maintaining two sets of books and records (and/or destruction of books and records) Camouflage of assets (distorted entries in advantage categories) Great or recurrent cash transactions (or common utilize of cashiers checks) Payments to invented companies or persons false invoices or billings (unnecessary billing discounts or double billing) purchase of over-valued assets (excessive spoilage or defects) Huge company loans to employees or other persons Using photocopies of basis documents instead of originals Personal expenses paid with shared funds Payee names left blank on checks and filled out later Second or third-party endorsements on shared checks Needless employ of compilation accounts Too much use of exchange banks or clearing accounts The basic difficulty is that Microsoft is incurring huge losses and only by accounting illusions that they are able to explain a profit.ÂÂ   Particularly, Microsoft is giving way to extreme amounts of stock options that are allowing the company to understate its costs. What would ensue to Microsofts stock price if the communal unexpectedly realized that they lost $10 billion in 1999 somewhat than earning the reported $7.8 billion?ÂÂ   If 80 percent of its stock worth or approximately $400 billion is the result of a pyramid method, one might also ask what type of consequence this could have on the departure system. It is also significant to note that this is a comparatively new situation that did not happen before 1995.ÂÂ   Microsoft has always been a extremely valued stock and that might have been defensible earlier to 1995. (Journal of Forensic Accounting (JFA). R.T. Edwards) There are many fundamental reasons for financial risks. Foremost, the speedy global economic, technological and financial development has made it hard to concentrate on new problems with presented theories and experiences. Between these are the uncertainties in financial constancy. Second, in the changeover from designed to market economy, some aspects of institution building is still in a formless, non-planned and non-market, or conflicting stage. Third, actuality has proved that all kinds of problems in the economy are reflected in the workings of the financial system, which was mainly obvious throughout the Asian financial crisis. Financial risks if not addressed in a appropriate manner, could carry on to raise and expand into economic and financial disaster. We must put more stress on understanding the financial risks and the doubts involved. Simply by taking appropriate measures, could possible risks to be removed. It is a worldwide knowledge that the longer the risks are left u nattended, the harder it is to solve them. METHODS OF COMMITING FRAUD THROUGH FINANCIAL STATEMENTS Deception includes the offensive practice of resources and the distortion of details to obtain gain. It is connected to the misallocation of resources, or the indistinct reporting of the continuation and accessibility of resources. Fraud is a leech that maims and ultimately kills an organization. After some time, its infectious consequence would find its way to another host organization. It erodes the base lines and in the end or eventually the very continuation of any organization is unenthusiastically impacted. No matter what an organization is, be it non-profit or profit/business in nature, it cannot stay healthy to endure and be aggressive if fraud continues to go unobserved and unrestricted because clearly any organizational resource that is misallocated or misused threatens the sustained continuation of an organization. Several of the methods through which financial frauds are committed are mentioned below: (Journal of Forensic Accounting (JFA). R.T. Edwards) Fictitious revenues Fictitious or made-up income involves the recording of the sale of goods or services that did not take place. Fictitious sales typically engage fake or fictitious customers, but they may engage lawful customers. For instance, a fictitious invoice may be equipped for a rightful customer where the goods are not delivered or the services are not rendered. At the start of the next accounting era, the sale is then upturned. Another technique of using lawful customers accounts is to change invoices to comprise higher amounts or quantities than are in fact sold. Profit and revenue appreciation is based upon the subsequent criteria: Definition Measurability Relevance Reliability The term revenue is not distinct either in the Companies Acts or in any current accounting standard. The adjoining position to it is in SSAP2 regarding the carefulness concept: revenue and profits are not probable, but are renowned by addition in the profit and loss account only when realized in the appearance either of cash or of other assets the definitive cash realization of which can be assessed with sensible certainty; provision is made for all known liabilities (expenses and losses) whether the amount of these is known with certainty or is a best estimate in the light of the information available. Further than one method may be used concurrently in order to exaggerate sales. In the following instance, the corporation used fabricated sales, premature or untimely gratitude of revenue. EXAMPLE A person required to lift its financial standing and engineered conjured transactions over a period of more than seven years. Its management used shell companies to make a number of fictitious sales. The sham transactions also involved the payment of money for assets to the shell companies that would be returned to the parent company as payment for fictitious sales. The scheme went undetected for so long that profits were inflated by more than 50 million. On the other hand, the fraud aroused the suspicions of the internal auditors. The scheme was uncovered and the perpetrators prosecuted in both the civil and criminal courts. A book keeping entrance is made to trace the purchase of fabricated fixed assets. This debits fixed assets for the quantity of the acquisition and credits cash for the payment in the common way. A fictitious sales admission is then made for the same quantity as the false purchase, debiting debtors and crediting sales. The result of this totally fabricated succession of events is to augment both the companys assets and revenue. Pressures are located on owners and top management to carry out by bankers, shareholders, and even families and the community. The subsequent examples are instances in which they succumbed to the enticement to influence the numbers. EXAMPLE In a similar case, a publicly traded textile company engaged in a series of false transactions designed to improve its financial profile. Receipts from the sale of shares were paid to the company purporting to be sales. The management even went so far as to record a bank loan as profit. By the time the scheme was uncovered, the company books had been overstated by 30,000, in this case a material amount3. The pressures to entrust deception sometimes come from inside the organization. Departmental budget requirements counting profit and profit goals also support financial declaration fraud. EXAMPLE The accountant of a small company misstated financial records to disguise its financial problems. He designed a series of book keeping entries to meet budget projections and to cover up losses on the pension fund. Also, because of poor financial performance, he consistently overstated profit. To hide this, he debited liability accounts and credited the shareholders equity account. The accountant finally resigned, leaving a letter of confession but was later prosecuted in criminal court. Uncompleted sales These engage sales that are made on convinced conditions that have not been met or not finished, by the end of the accounting period and possession has not yet accepted to the purchaser. They should not be documented as profits until finished. The most common examples of this are provisional and consignment sales. EXAMPLE ABC person sells products that require further engineering before they are acceptable to customers. However, it records these as revenue before this has been done. In some cases, it may take weeks or even months. In other cases, the sale is specifically contingent upon the customers trial and acceptance of the goods. (JFA: Editor-in-Chief. R. T. Edwards) The income account would necessitate correcting to fulfill with the income recognition standard. In addition, a provision needs to be finished for the undeserved sales on Project C. An entry needs to be made on the subtraction side of the Sales account to reduce the sales for the period by 17,000 and carried down as a credit balance to symbolize unearned sales. This equilibrium should then cancel the 17,000 debtor on the balance sheet. In January, the project is started and finished. The entries below show the accurate recording of the 15,500 of costs linked with the project: The outcome of these book keeping entries is to identify revenue and expenses for the period to which they really relate, i.e. January, thus matching them. This instance illustrates how effortlessly the non-adherence to the matching principle may cause a material misstatement in annual Profit and Loss Accounts. Premature income recognition and the problem of long term contracts Normally, revenue should be documented in the accounting records when a sale is absolute; that is, when title is approved from the seller to the buyer. Transmit of ownership completes the sale and is typically not final until all obligations surrounding the sale are complete. This raises the difficulty of long-term contracts, particularly construction contracts. A contract which extends for more than one year will typically require to be accounted for as a long term contract under SSAP 9 (para. 22). At this point, revenue should be ascertained in a manner both appropriate to the stage of the agreement and to the business in which the industry operates (para. 28). For example, if the outcome of a long-standing contract can be assessed with sensible assurance before its termination, the reported income should be the dissimilarity among the reported revenue and the related costs for the contract (para. 29). No definition of revenue is given in SSAP9. It simply states that turnover is ascertained in a way suitable to the phase of conclusion of the contract, the business and the industry in which it operates. It is left to individual firms to choose according to their own circumstances. On the other hand, the amount of profit taken in an accounting period would usually relate to divide or measurable parts of the contract completed within that period. for this reason, even though accounting for long-term contracts represents an exception to the usual definition of sales (their occurrence being determined by the fleeting of ownership), it is based on conservatism and sound conclusion leading to true and fair financial reports. Misrepresentation occurs when these principles are not functional. The subsequent instance illustrates how untimely appreciation of proceeds not only leads to financial declaration distortion but also encourages additional fraud. EXAMPLE The management of a retail chemist chain began recognizing profit before it was earned. The impression given was that the chain was much more profitable than it essentially was. When this came to light and was investigated, several embezzlement schemes, fictitious expense schemes and cases of credit card fraud were also uncovered. EXAMPLE Time Energy Systems, Inc. developed, promoted, and marketed energy conservation systems including hardware and software for managing power supply use in buildings. The company formed limited partnerships to raise capital for its operations. Interests in the limited partnerships were sold to provide the funds to purchase equipment from Time Energy. Time Energy needed to report good profits: (1) to encourage investment in the limited partnerships and (2) to obtain bank loans. As the limited partnerships were Time Energys primary customers, there were few sales from which it could otherwise generate profitability. It decided to create fictitious profits by charging management fees for research and development work to the limited partnerships. These were charged before the services were performed. Time Energy also failed to make a provision in its accounts for the costs it would incur in providing the services. There are many reasons for premature recognition. Profit may be just one reason for recording profit before it is actually received. EXAMPLE The chief executive of a charity attempted to maximize donations by manipulating its books. As future donations were dependent upon its achievement so far, he recorded promised donations before they were actually received. The scheme had been in continuation for more than four years before it was discovered. Recording expenses in the wrong period The correct recording of expenses is often influenced by pressures to meet budget projections and goals. This may be facilitated by lack of proper accounting controls. The charging of costs to periods other than the one in which they actually relate may cause them not to be matched against the profit that they have produced. EXAMPLE Here supplies were purchased and charged against the current years budget, but were actually to be used in the following accounting period A manager at a publicly traded company completed months of operations remarkably under budget. He therefore decided to gethead start on the next years expenditures. He bought 30, 000 of unneeded supplies and charged them against the current years budget. (JFA: Editor-in-Chief. R. T. Edwards) The interior auditors noticed the augment in expenditure and investigated the situation. The manager explained that he was beneath pressure to meet budget goals for the following year. Since he was not attempting to deceive the company for personal gain, no legal action was taken. The correct recording of the above transactions would be to debit stock for the original purchase and subsequently charge the items out of that account as they are used. The example journal entries below show the correct treatment by charging the supplies over time. Concealed liabilities As discussed earlier, understating liabilities and expenses is one of the ways in which financial statements may be dishonestly manipulated to make a company appear more profitable or more valuable than what it would otherwise appear. Understating liabilities has a positive effect on the balance sheet, in that the equity and net assets are increased by the amount of the understatement. Understating expenses, on the other hand, has the effect of inflating net profit. Overstated profit has the effect of overstating shareholders equity. (JFA: Editor-in-Chief. R. T. Edwards) Concealed liabilities and expenses can be difficult to detect because often there is no audit trail. There are three common methods for concealing them: liability and expense omissions, capitalized expenses, and failure to disclose warranty costs and liabilities. Liability and Expenses Omissions The easiest method of concealing liabilities and expenses is just not to record them. They may perhaps or may not be recorded at a later time, but this does not change the deceitful effect on the financial statements. For the reason that they are easy to conceal, omitted liabilities are most likely one of the most difficult to discover. A methodical review of all balance sheet date transactions, such as increases and decreases in creditors, may help in the discovery of omitted liabilities in financial statements. Frequently, perpetrators believe they can complete the deception into future periods. They frequently plan to recompense for the omitted liabilities with other revenue such as increased profits from future price Increases. (JFA: Editor-in-Chief. R. T. Edwards) EXAMPLE The owner of a widely traded retailer falsified financial statements by concealing liabilities and inflating stock. The purpose was to increase productivity, thereby attracting new investors. He intended to obscure the fraud by increasing selling prices when the expenses were charged. On the other hand, a tip-off by an employee to the companys audit committee caused an exploration. Fraudulent Capitalization of expenses The difference between capital and revenue expenses arises out of the matching sense. Capital expenditure is spending that produces benefits to the company over a future accounting period (most likely more than one). Manufacturing equipment costs are an illustration. Revenue expenditure, on the other hand, is expenditure matched with present revenue whose benefits only enlarge to the current accounting period. An instance of this is wages, which are costs for work done in the current accounting period, which is either billed during the period or carried forward with stock as work in growth. (JFA: Editor-in-Chief. R. T. Edwards) Capitalizing revenue expenditure is a method of mounting profits and assets as it is charged against future profits rather than straight away. The result is that profit for the present period is overstated and for succeeding periods, it is understated. Often normally accepted accounting principles are not always clear regarding the capitalization of costs so abuses may happen. The fraud examiner should be conscientious in ascertaining whether it is suitable to capitalize expenditure and discuss with applicable accounting standards. Fraudulent charging of capital expenditure against profits Immediately as capitalizing expenses is incorrect, so is charging to the Profit and Loss Account costs that should be capitalized. A company may perhaps desire to reduce its net profit for to tax reasons. Charging alongside profits an item that should be depreciated above a period of time may assist accomplish lower net profits and, consequently, less tax to be paid, Internal budget constraints also put stress on accounting staff into misallocating capital items as revenue costs. Fraudulent accounting for returns, allowances and warranties An incorrect responsibility for these will happen if the company fails to correctly account for possible product returns or repairs. It is expected that a convinced percentage of products sold will, for one motivation or another, be returned. It is the job of administration to try to precisely approximation what this will be and make stipulation for it. (JFA: Editor-in-Chief. R. T. Edwards) In warranty responsibility fraud, the problem is either misplaced in general or significantly understated. A comparable case is accounting for the liability arising from substandard products (product liability). EXAMPLE A manufacturing company produced government weaponry. Some did not meet up stipulation and the company was responsible for resolving this. Management decided to distinguish the cost as items were returned and the work was performed which would be conducted over a substantial future period. Malfunction to estimate and record the whole warranty cost resulted in a material understatement of costs and exaggeration of profits for the periods in which the contract revenues were received and the accountability was not recorded. Misleading disclosure While it was discussed previously, accounting principles need that financial statements and related notes comprising the entire information essential to put off the user from being misled. Management has a compulsion to divulge all significant information in a suitable way. If not disclosed in the financial statements, the essential information should emerge in the footnotes or elsewhere in the report. (JFA: Editor-in-Chief. R. T. Edwards) The information that is disclosed should also not be confusing. Fraud during incorrect or deceptive disclosure typically involves one of the subsequent: liability omissions, significant event omission, related-party transactions, and accounting changes. FINANCIAL STATEMENT ANALYSIS The assessment of financial statements provides significant information for the fraud examiner. Absolute values in the accounts offer only a limited amount of information. The conversion of these numbers into ratios or percentages allows the assessor of the statements to scrutinize relationships between accounting numbers and assist comparisons with data for other companies of a dissimilar range. Accounting ratios adjusts for differences in size as the denominator is typically a measure of size. In deception discovery and exploration, the determination of the reasons for the relationships between accounting numbers and changes in these may be significant. These are potential red flags that may point an examiner in the direction of a deception. If large sufficient, a fraudulent misstatement will influence the financial statements in such a way that relationships among the numbers become questionable. Many schemes are detected since the financial statements, when examined intimately cannot be supported. (JFA: Editor-in-Chief. R. T. Edwards) Alternatively, some management frauds may engage a whole cover-up in the financial statements and a scrutiny of the reported aggregated data will not present any indication of fraud. In cases where financial statement study may propose areas for investigation by the fraud examiner, he should accept one of the two approaches: An inductive approach: This involves an entire analysis of the financial statements in an effort to recognize inconsistencies and anomalies in the reported data that may recommend fraud. A deductive approach: This presumes that the fraud investigator has received a proposal of fraud. As a consequence, he may be capable to theorize as to how the financial statements should be affected if the fraud has been committed. His task is basically to test the premise. Financial statement analysis comprises what are identified as: Vertical analysis Horizontal analysis Ratio analysis Percentage analysis There are usually two methods of percentage scrutiny of financial statements: vertical and horizontal analysis. Vertical analysis It is a method for analyzing the relationship flanked by the items on the financial statements (the Profit and Loss Account, Balance Sheet, or Statement of Cash Flows) by expressing components as percentages. This technique is frequently referred to as common sizing. In the vertical analysis of a Profit and Loss Account, turnover is allocated 100%; for a Balance Sheet, total assets are assigned 100%. All other items in each of the sections are uttered as a percentage of these numbers. (JFA: Editor-in-Chief. R. T. Edwards) Vertical analysis emphasizes the relationship of statement items inside an accounting period. These relationships can be used with historical averages to conclude anomalies in the accounts. Horizontal analysis It is a method for analyzing the percentage change in personage financial statement items from one year to the next. The first period in the scrutiny is considered the base, and the changes to following periods are computed as a percentage of it. As with upright analysis, this method will not work for frauds connecting small amounts of money. It is significant here to believe the amount of the change in addition to its percentage. A 5% change in a very huge item in the accounts may in fact be greater than a 50% change in a much slighter item. In this piece I have discussed what are the frauds are dedicated throughout financial statements how they are dedicated and what procedures are followed to reveal them. All this information not only helps us to know that their deceitful practices being carried out there (which I wont follow my self after knowing the way to do them) but also what are the gaps in the current financial principles. The thing to observe is these gaps can be uninvolved to put off and confine these fraudulent practices but it is not being done and the deception through finance and accounting is escalating. Entirely I can say is that the companies them selves should support ethical practices in their culture to nip the difficulty in the bud. We know it is probable that the honest man not produce rich as fast as the deceitful one; but the achievement will be of the truer kind, earned lacking fraud or injustice. And even though a man should for a moment be ineffective still.

Effective Communication And Good Leadership - 2262 Words

Effective communication is a critical skills that leader must possess in order to manage a project or programme successfully. The main focus of this text is to discuss why effective communication plays an important role for leadership and how leadership share its similarities and differences in project and programme team. Some examples will be given from the exercise to support the idea of how effective communication and good leadership can impact the work progress. Following there will be some recommendations of how the programme review meeting can be improved. 1.1 Reason for project/progrmme communication Communication is important because project management involves 70% to 80% communication and its value increases at programme level since there is often an increase in stakeholders, complexity, and delegation (Levin, 2012). This substantial amount of communication time would suggest that the importance of effective communication is needed in order to achieve objectives. Inefficient communication could result in time/cost overrun since information is not disseminate to the right person quickly or correctly and therefore is likely to create a knock on effect on time and cost. Effective communication can be also seen as a solution for some issues during management. Some typical issues would be lacking the understanding and awareness of other project’s problems and targets during a programme, and team members in a programme are fighting for same space and resourcesShow MoreRelatedEffective Communication And Good Leadership Skills1340 Words   |  6 Pagesway (Linjuan Rita Men, 2015). Managers or leaders for such task are responsible for successful communication and understanding of messages with each and every attendee involved. A person having good leadership skills but lack in skills of communication will never be preferred in any industry for conduction and delivering meetings and speeches or any other sort of public communication. 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Glamourous Free Essays

Dylon de Leon ENGL 100-08 QFRA 6-11 (pg. 186) Feb. 22, 2013 GLAMOUROUS What is glamour? How does it differ from looks, fame and fortune? In paragraph 12 of the article, the first few sentences are very effective. We will write a custom essay sample on Glamourous or any similar topic only for you Order Now They use 3 people that a lot of people know today and go straight to the point about who they are in the political world. This is an example of Givhan’s strategy that was shown to be effective. Givhan uses a few strategies throughout his article. One of the specific strategies was using famous and glamourous people that we see today as rich and famous and see as having fame and fortune. Another good strategy that he uses is pointing out the face between actors that they are not all what they seem and that who they really are isn’t who we see in public, and that what we are really seeing and who we really think they are is just an act. He points out that really glamour makes people forget about who they are and make everything seem so beautiful in the world. Givhan’s claim is simply that the people who we see living their lives full of fortune and happiness is simply not correct. He claims that glamour is just simply not all that great. Givhan states that glamour is situated in the now while cool is a step ahead. This claim makes perfect sense because glamour is just something that is seen in the moment and not in the future. Cool on the other hand is something that is seen outside of what is on the big screen, therefore is seen in more than just the present. It may just be the way that I look at it that makes sense. You can tell the difference between Glamour, Charisma, and cool, by what they show and what makes each characteristic what it is. Glamour is a sort of fairytale, Charisma is personal, and cool is just, well, cool. If someone was to want to be cool, I would suggest that they do something to inspire people as a famous person. Cool isn’t about having lots of stuff and looking good, there is a big difference. To be cool, you have to show the people that you are cool and show the people you are more than just good looks. How to cite Glamourous, Papers

Agricultural Science

Questions: 1. Experiment to investigate potential of organic farming in particular, cultivation of rice in the Bay of Plenty in the North Island of New Zealand. 2. Explain how a life-cycle assessment could be used to determine the potential environmental impacts of organic egg production. 3.Explain the options for supplying phosphorus in organic farming systems. Consider soil characteristics, climate and agricultural production system in your answer. Answers: (1). The Bay of Plenty in New Zealand is a wetland area that is suitable for rice cultivation. The area is a costal region characterized by low lying plains that enable free flowing of water for rice plantation. The area has a range of soil types from alluvial/river deposited to allophonic and Podzolic soils. The area has a sunny climate with dry spells and may experience prolonged rainfall period. The annual rainfall of the area ranges from 1000mm 1200mm. (During, 1984) The system of rice intensification Design of the experiment The main variable under this particular experiment will be the amount of organic matter that will be added to the soil fields. The amount will be varied holding other factors constant like size of the land, amount of water allowed to the rice paddy fields, herbicides that may be added, type of seeds to be used, timings for land tilling and weeding etc and harvesting. The experiment will be conducted using five different fields of rice paddy. Although the area is expected to have similar soil conditions the soils for these five fields must be thoroughly mixed together to attain best possible soil similarity in terms of characteristics. The mixed soils will then be distributed to the five fields and spread on the surface to about 10 centimeters of dept. The fields should not be too big that pose logistical challenges in terms of creating similar conditions across the fields. About 3m2 size per field should be enough. (Dabbert, Haring and Zanoli, 2003) Hypothesis That the rice output per sq meter of rice field is directly proportional to the amount of organic matter added to the field. Methodology Under this experiment all the other principles associated with the system of rice intensification will be held constant. These principles are; Early, quick and healthy plant establishment, reduced plant density and reduced and controlled water application. The field should be made of the same size and be prepared at the same time. There should be five fields prepared. In the first field the amount of the organic matter to be added should be ten spades of the organic manure to the rice field. The second field should have twenty spades of organic fertilizer; the rest of the fields should have thirty, forty and fifty spades of organic fertilizers respectively. This variation is what will determine if increase in the organic matter leads to increase of the production and to what extend. Rice harvested per field is compared by the amount of the organic matter added. (Lampkin, 1990) A graph should then be plotted using the data obtained showing level of production on the y-axis verses amount of organic matter used on the x-axis. The graph will obviously be rising until a point where it starts flattening off. This point is the maximum production or the potential of the land when using organic matter as the fertilizer. Figure I shows table for collection of data. No Field name No of organic fertilizer spades added (x-axis) Kilograms of rice harvested (y-axis) 1 Field 1 10 2 Field 2 20 3 Field 3 30 4 Field 4 40 5 Field 5 50 Figure 1 Figure II shows example of graphical representation of the results Figure 2 Justification The expected outcome of the experiment will resemble above curve because the amount of as the amount of organic fertilizer increases the will be a proportional increase in output i.e. rice harvested until a certain point where by, an increase in amount of organic fertilizer added leads to a decreasing increase of the output. At this point the maximum potential of the organic fertilizer will have been reached. Variation of level of decomposition Design of the experiment In this experiment a number of soil samples from within Bay of plenty are obtained and taken to laboratory for the purpose of varying the level of decomposition. A zigzag method of soil sampling can be used. Once one large sample (about 20 kilograms) has been obtained the sample is thoroughly mixed to obtain a uniform soil sample. Another different set of soil sample enriched with soil organisms like worms, bacteria and fungi encouraged by adding organic matter in the sample is set a side. This second sample will be used to increase soil organisms to various samples respectively. Hypothesis Soil with more soil organisms will be rich in organic matter which in turn will boost productivity of the soil. Soils with fewer organisms that aid in breaking down organic matter into components that can be absorbed by plants has low productivity compared with soils with more soil organisms. Methodology The then different samples are place in a tray that can hold 2 kilograms of soil matter spread in about 2cm thick. The soil rich in soil organisms are added to the ten soils sample in increasing order with the first sample receiving 5 grams and increasing subsequently by 10 grams to the last tenth sample. Each sample must be thoroughly mixed after adding soil organism. The samples will then be left for about one week before equal numbers of seeds are planted to each sample. The researcher can use beans seeds. The sample must be occasionally exposed to sunlight for same duration of time. Every other condition must be held constant e.g. watering and weeding. All the samples must be exposed under similar conditions except for the variable under investigation. The table below is tabulated with data once the experiment is complete. i.e. When the beans are ready for harvesting. Sample name Amount of soil organisms added in Grams Production in Grams Sample 1 5 Sample 2 15 Sample 3 25 Sample 4 35 Sample 5 45 Sample 6 55 Sample 7 65 Sample 8 75 Sample 9 85 Sample 10 95 Figure 3 The graph will then be plotted in x-y axis such that y-axis will have production verses x-axis amount of soil organisms added. See figure 4 below. Figure 4 Justification Soil organisms are responsible for decomposition of organic matter to form organic fertilizers. The more the number of soil organisms the higher the rate of organic matter decomposition the productivity of the soil. Thus the graph will sharply rise during the initial stage of soil organisms increase but it gets to appoint where the graph will flatten off. This is the maximum production level of the land under investigation. (2). The life-cycle assessment can be used to find out environmental impact of organic egg production. Under the first part of the phase the raw materials here the investigation will zero in on the layers feeds. The researcher will investigate about recycling of feeds or/and product downsizing i.e. usage of less inputs to downsize on the output. (Rossberg, n.d.) The second part of the cycle involves investigation on packaging, efficiency in distribution and use of delivery vehicles at are low in pollution. The third part of the cycle will include investigation to determine the extent at which egg is an auxiliary product. I.e. products that require less water and other materials for consumption The final stage will involve investigation into amounts of environmentally harmful components or substances in the egg by products e.g. shells. The factors that will be considered are the measure of; Global worming potential i.e. release of greenhouse gases to the atmosphere during egg production that causes earth warming. Acidification potential of the process of egg production. Acidification leads to reduction of soil PH which affects many soil organisms thus affecting decomposition of organic matters which in turn leads to poor production. Eutrophication potential that is excessive usage of nutrients thereby finding its way to water systems. The time frame of this study will be three months. The data will be analyzed using social statistical tools like SPSS and MS excel with any timescale desired by the researcher. (3). In organic farming phosphorous is mainly supplied by recycling on-farm organic materials like green manures composts and animal wastes. These organic materials contain phosphorus materials which are broken down into phosphate components that can be absorbed by plants. This method works best for loam soils and climate with wet and dry spells. (Panda and Hota, 2007) Addition of green manures to the soil also has ability to increase the rate at which phosphorus materials can be mineralized. This works best for any soil types suitable for agriculture with moderate rainfall. During the preparation of organic fertilizers phosphorus rocks can be added to the residues so that as the phosphorus rock disintegrate it spreads across the compost which is letter used for organic farming. This method also works best for agricultural soils like loam soils with areas receiving moderate rainfall of about 600mm -1000mm per annum. Requirements for organic farming certification are: A detailed description of the farm process to be certified. A record of farm inputs or substances added to the land for the last three years. The organic products that are produced from the farm. An organic system plan that describes the practices and materials to be used. Phosphorous sources available include organic and inorganic sources. Organic sources of Phosphorus are composts with animal bones and fish wastes. The solubility characteristics of this type of source is low but to enhance it more green residue is added to the compost manure in order to speed up mineralization of phosphorus. For inorganic source like phosphate fertilizers the solubility of the mineral phosphate is higher so long as water is available enough to dissolve the phosphate. A study titled Meeting the phosphorus requirements on organic farms explored ways in which phosphorus can be added to the soils, Namely Soil organic matter, cover crops rock phosphates and mycorrhizal fungi. The soil organic matters are broken down by soil micro organisms into particles that can be absorbed by plants. The plant covers provide some of the soil organic matter. Mycorrhizal fungi colonization improves P uptake in the soils. This is a symbiotic relation where the fungi get food and shelter from the soils. The rock phosphate are sources fro the readily available P that are easily absorbed by plants once they are dissolved. (Nelson and mikkelsen, 2016). References Dabbert, S., Haring, A. and Zanoli, R. (2003). Organic farming. London: Zed Books. During, C. (1984). Fertilisers and soils in New Zealand farming. Wellington, N.Z.: P.D. Hasselberg, Govt. Printer. Lampkin, N. (1990). Organic farming. Ipswich, U.K.: Farming Press. Nelson, N. and mikkelsen, r. (2016). . Panda, H. and Hota, D. (2007). Biofertilizers organic farming. New Delhi: Gene-Tech Books. Rossberg, J. (n.d.). Beginning application lifecycle management.

The Market Place A Woman with a Child

How to Pay for College by Playing Games

How to Pay for College by Playing Games Time at games brings you chance for studying Nowadays there are a lot of ways to use modern technologies to facilitate your life and make it easier and more comfortable. New devices and various pieces of equipment have not only become our day-by-day assistant, but also an opportunity to work at any time and at any place. More and more mobile applications and tools come into our lives and change it rapidly. These processes are impending, as they are the result of the development of present-day digital world. For many students it is an issue to get enough money for studying and academic activities. That is why such opportunities, which include playing games and raising money for education, are very attractive and worth attention. For example, such a platform is provided by Grantoo (Fuel Powered) that already raised 3.5 million in these affairs. All these money is intended for charity and is supposed to help students improve their academic lives. Games as a contribution to tuition problem If you ask any person, if it is a nice occupation for him or her to play video games, the answer will inevitably be: â€Å"Yes, of course, it is!† Many people bind their lives with the video games industry and, of course, many of them are students. It is wonderful, if you do what you like and get money for that. In the platforms, like Grantoo, all the earnings you get for playing, you can spend for your tuition. These are attempts to combine an entertaining stream with an educational one. Also the video games, provided by this platform, require much thinking, so they help you develop intellectually. In these games there are tournaments, participating in which, you can cooperate with other players and make your contribution to charitable giving. This all allows students to have a â€Å"positive† image of such video games, that it is not only entertainment, but also something charitable and kind. Cooperation for fun and business It is undoubtedly a good opportunity for you if you can cooperate with others using your mobile device and get benefits from it. New mobile platforms not only give you such opportunities, but also act like a guide for you in this new stream. Playing with your friends and just with other players, you can both, have fun and communicate. And at the same time you know that you do something good, as all the earnings will be for charity. So each member of the community makes his or her contribution in something good. When students take part in the game tournaments, they can earn a significant sum for their education and tuition. Winning in game tournaments grants you the possibility to donate to the charities that you like without any obstacles. All you need is a device to play, connection to Internet and a willing to spend good time by playing. So, it means that you can enjoy playing games with your friends online and competing and at the same time make earnings –isn’t it a great chance for you? Become modern by learning up-to-date things No matter what you do, it is very important to keep pace with the most up-to-date things in regard to it. The more information you acquire and the more you learn in any business, the better you get adapted to conditions around you. New mobile platforms that so headily appear in the contemporary world provide many abilities and chances for you to have and to develop yourself. Be always heading forward and learn how to make your life and the lives of your close people better and more convenient. And it is cool, if you can do all this by having fun. Why not make charity in entertaining and pleasant way?!

Effects of poverty on malaria in the rural areas of India Research Paper

Effects of poverty on malaria in the rural areas of India - Research Paper Example The approach of irrigation is causing desertification of the fertile land. There are huge investments made by the central and state government towards developing alleviation programs of poverty. Such an approach has not been able to make the rural areas self reliant but in turn has increased the economic dependency amongst the daily wage workers. In the urban areas there are preventive measures taken by the government so that such diseases do not affect public health but on the contrary the rural areas malaria is linked with poverty majorly due to lack of accessibility towards proper health care facilities and due to environmental degradation. The specific problem that has been identified in this particular context is that malaria is causing huge number of deaths in the rural India. Though the government is taking initiatives but it is not being able to safeguard people from such diseases. The problem area for this research study is that there needs to be proper measures implemented in rural India or else the rate of such disease would be high with every passing year. The major aim of the research study would be to highlight the relationship between the poverty and malaria and even to bring forward certain cases that would depict how some operations that are performed on rural land are leading to increase in the number of death rates caused by malaria. This research study would be important for the audience as it would portray the real scenario of rural India and even outline the major reasons behind why such a disease is not been able to eliminated from the area. The study would even help to analyze the direct relationship between poverty and malaria and the efforts that should be made so that such a disease can be discarded from the root level. The research question for this study would be – â€Å"How does poverty in rural India has a direct relation with the major public health disease malaria?† This research question is aligned with the

The current and future role of localised charitable organisations in Essay

The current and future role of localised charitable organisations in Birmingham - Essay Example This paper focuses on the current health of the three localised charitable organisations in the city of Birmingham who deliver housing support and care services and how they are responding to the current business climate. It explores their experiences from the historic grant funding arrangements to the current contracting culture. It compares each organisation using a detailed analysis process with emphasis on examining the rational where the qualitative data highlights similarities and disparity. The key research components of the dissertation are: how each organisation has changed financially and whether this has impacted on structure and size; and whether this has seen a change in direction in relation to business planning and strategic management. It also measures how far each organisation has diversified within their service provision in order to remain viable and goes some way in answering whether such diversification is perpetuating a move away from their traditional roots and charitable aims. It also observes and provides comment on how the organisations are planning and preparing for the future using their abilities to assess and respond to the perceived threats and opportunities within an open social care market and what they perceive will be their futures and that of the charitable sector in Birmingham. The dissertation analyses the impact marketisation and business-like approaches being adopted by the three organisations and whether such changes are an inevitable consequence of having to remain competitive and strengthen the sector.

Operations Management Assignment 2 Research Paper

Operations Management Assignment 2 - Research Paper Example The challenges to the operations manger are not isolated to E-commerce only, but cut across all the businesses that require the services of the Operations Manger (Stevenson, 2008). The operations manager has a difficult time in the choice of the practice to adopt in the running of the business. This competition is internal and is brought about by the many interests that are in a business. An example of this competition that emanates from within the business is when a systems manger in the business prefers the use of e-mails in communicating to employees while the finance section prefers memos that are written. These differences in the most appropriate practice to adopt especially on communication can have negative effects on the flow of information within the business. This therefore, calls upon the operations manager to draw standardized operational procedures that everybody within the company should go by (Stevenson, 2008). Jackey Lohery in a research on the difficulties that managers encounter pointed customers as the most grievous in causing problems. This is more serious with e-commerce that reaches customers of all manner and kind. The customers raise issues that are in some instances beyond the ability of employees to answer or respond to (Stevenson, 2008). Delivery of a product that is below the expectations of the customer may make them angry and it will need an operations manager with superb conflict resolution skills to calm such customers down. Customer disappointment is frequent in e-commerce because customers have unrealistic expectations about the goods that should be delivered to them. It therefore frustrates them when they are given a good that does not much these expectations. Operation should therefore provide a forum for customers to lodge there complains and to participate in the development of the business. Customer satisfaction is a big challenge in online businesses that operations managers are under charge to surmount if the business

Kautilyas Arthasastra: Military Aspects

Kautilyas Arthasastra: Military Aspects CHAPTER I: INTRODUCTION 1. Army has been regarded from time immemorial as one of the essential instruments for the maintenance of a state. Kings, not only in India but throughout the ancient world, maintained well organised and well equipped armies both for the defence and expansion of their kingdoms. History is abounds in instances that whenever any ruler or state neglected the proper maintenance of their armies, unpleasant results in the form of loss of sovereignty or territory have occurred. The study of the organisation and administration of the army of a particular country in a particular period shall always give clues of its basic fabric. The topic under study deals with the role of Kautilyas Arthasastra in organising and administrating large armies and its relevance in todays world armies. 2. Kautilyas Arthasastra had never been forgotten in India and is often mentioned in later literature, sometimes eulogistically and sometimes derisively. But the text itself was not available in modern times until, dramatically, a full text on palm leaf in the grantha script , along with a fragment of an old commentary by Bhattasvamin, came into the hands of Dr R Shamasastry of Mysore in 1904 who was then the Librarian of the Mysore Government Oriental Library. He published not only the text (1909) and an English translation (1915) but also an index Verborum in three volumes listing every word in the text. Subsequently another original manuscript and some fragments, in a variety of scripts, were discovered as well as old commentaries of the text. An another author Dr RP Kangle of the University of Bombay devoted many years of painstaking edition and comparing the various texts and translations. His monumental three volume edition of the Arthashastra was first published between 1960 a nd 1965 with detailed note.[1] 3. Kautilyas Arthasastra is a treatise on artha and sastra. [3]. Artha is an all- embracing word with a variety of meanings in 1.7.6-7 , it is used in the sense of material well being; in 15.1.1 livelihood; in 1.4.3, economically productive activity, particularly in agriculture, cattle rearing and trade ; and, in general, wealth as in the wealth of nations. Arthashastra is thus the science of politics as it is used in 1.1.1 or 1.4.3 .It is the art of governance in its widest sense. The subjects covered include administration; law, order and justice; taxation, revenue and expenditure; foreign policy; defence and war. 4. Kautilyas Arthasastra contains fifteen adhikaranas or books. Of these the first five deal with tantra or the internal administration of the state. The next eight deals with avapa or its relation with the neighbouring states and the last two are miscellaneous in character. The eighth adhikarna or book is concerned with vyasanas, that is, the calamities ,shortcomings or weakness affecting the various prakritis. It is necessary to overcome the shortcomings before any aggressive activity can be undertaken. The ninth adhikarna deals with preparation for war and describe the kinds of troops that should be mobilised for an expedition, the proper seasons for starting an expedition, the precautions to be taken and the dangers to be guarded against before starting and so on . The tenth book deals with fighting, and describes the camping of the army, its march, various modes of fighting, types of battle arrays and other topics.[4]Thus this study shall primarily concentrate on book eight, nin e and ten in particular and other books in general. 5. The Legend K autilya : This mastermind, who could write a definitive treatise on economics and government at a time when large parts of the world was steeped in intellectual darkness? All sources of Indian tradition – Brahmanical , Buddist and jain-agree that Kautilya (also refer to as Vishnugupta in a stanza included at the end of the work) destroyed the Nanda dynasty and installed Chandra Gupta Maurya in the throne of Magadha. The name Kautilya denotes that he is of the Kutila gotra ; Chanakya shows him to be the son of Chanaka and Vishnugupta was his personal name[6] Kautilya then retired from active life and reflected on all that he had learnt during the process of overthrowing Dhana-Nanda. Since he found the earlier works on statecraft unsatisfactory in many respects, he composed his own definitive work presenting his ideas concerning the ways in which a ruler should gain power and maintain his authority. He was way ahead of his times in his thinking and covered every conceivable aspect on th e art of politics and warfare, which could be imagined at the time he lived. For Kautilya, military strategy was an integral part of the science of polity and he made no distinction between military techniques and statecraft. Kautilyas Arthashastra is a practical work which could have been written only by one who had implemented the tactics which he preached. How to form alliances, how to organise and administer them, how to attack a powerful king, how to deal with revolts in rear, what tricks to play on gullible people- there is plenty of evidence in the text to indicate that the author was giving real life answers to every conceivable hypothetical situation. 6. Statecraft and battle craft have changed over the centuries due to the fast changing technology and increasing requirements of human beings. Kautilya a mastermind contributed immensely to the development of the same, his extraordinary arrangement of battle groups in war and administering them during peace keeping all extraneous factors in mind still remains a masterpiece for century armies. CHAPTER II: METHODOLOGY Statement of Problem 7. To study the military aspects as enunciated by Kautilya in Arthashastra with a specific reference to organisation and administration and analyse its relevance for todays armies. Justification of the Study 8. The Legend Kautilya in his renowned work ARTHASHASTRA has dealt with various contemporary subjects which formed the basis of Chandragupta Mauryas rule and victories, in fact there is a general view that Kautilyas Arthashastra deals only with matters of foreign policy and economy. It is seldom realised that a great portion of this book does in fact, deal extensively with matters of military, he indeed consolidated all the prevailing grand strategy and tactics of those times and gave his expert opinion on the subjects, which ultimately led to victories of Chandragupta Maurya , who never lost a single campaign. It thus emerges that the brilliance of Kautilya was not only in diplomacy but also in warfare, but the fact that strikes out is that he was able to lay down methods to organise and manage the armed forces in a vast empire. The concepts of military administration and organisation in war and peace were inadvertently covered and spread out in all the adhikaranas, thus leading for topic of research for bringing forth, integrating and analysing those sublime aspects of organisation and administration which formed the bed rock of administering and organising large armies as of Mauryan empire, and at the same time analyse its relevance for 20th century armies. Scope 9. This study concentrates on the relevance of Kautilyas teachings with regard to military aspects in general and organisational and administrational aspects in detail including the aspects of tactics, strategy. The study aims to focus on aspects, which are still relevant for the better management of a large army like ours. 10. Methods of Data Collection. The information has been gathered from books, journals and the internet. The bibliography of sources is appended at the end of the text. Chapterisation 11. The subject under study shall be covered under following chapters: CHAPTER III : ORGANISATION OF ARMY 12. Chandragupta maintained a large standing army , though he acquired a big army from his Nanda predecessors, he made impressive accretions to its strength, so that it stood at six lakh infantry,30000 horses,9000 elephants and 8000 chariots . An efficient war office supervised this powerful army. Its thirty members were divided into five member boards . The six boards were : (a) Admirality. (b) Transport. (c) Commissariat and Army Service Infantry. (d) Cavalry. (e) Chariots. (f) Elephants. 13. Kautilya had divided the army into four arms i.e Patti or Padati(Infantry), Asva(Cavalry), Ratha(Chariots) and Hast (Elephants) and hence it was named as Chaturangabala or the four limbed army headed by their respective Adyakshas or Superintendents[7]. They had Following roles to play: (a) War Elephants. The king relied mainly on elephants for achieving victory in battles. They were the premium arm of the army and relied on their strength and shock effect to route the enemy from the battle field. They were required to destroy all arms of the service of the enemy and to break his battle formations. Kautilya has laid much emphasis on the use of elephants as a battle winning factor with following functions: (i) Marching in front, making new roads. (ii) Protecting the flanks. (iii) Helping to cross water and climb and descend from mountains. (iv) Breaking up enemys unbroken ranks, trampling enemys army. (v) Causing terror, capturing battle positions. (vi) Destroying ramparts, gates, and towers. (b) The Cavalry. The cavalry being the most mobile arm in the army was used to influence the battle. It was tasked for the following. (i) Reconnoitring battle grounds, camping sites, forests. (ii) Securing level grounds, water supply sources. (iii) Destroying enemies and protecting own supplies and reinforcements. (iv) Extending the range of raids. (v) Assault the enemys battle formation. (vi) Attack the enemy from the rear. (vii) Cut off the enemys line of supply. (viii) Isolate the enemys strong point. (ix) Feign retreat so as to persuade the en to pursue, once the enemy lost its cohesion the cavalry was supposed to turn around and rout him. (x) Restoration of sit by plugging gaps in own def made by enemys assault. (xi) Making the initial attack, penetrating or breaking through (xii) Pursue the defeated en. (xiii) Rallying the troops.[8] (c) Chariots. The war chariots had lost their effectiveness particularly against well trained cavalry, Maurian army retained war chariots as an independent arm, and they were restricted to a single offensive role of launching a charge against infantry and a near static defensive role. The arm lacked versatility and was too sensitive to terrain; it could produce result only under ideal conditions. According to Kautilya the chariots were to act as the mainstay of the formation in offensive and defensive roles. Their main function was to break up the opponents battle formation during offensive operations and repulse the enemy assault own formation and recapture lost ground by counter attack. (d) Infantry. There were primarily two types of infantry in Mauryan times, archers and spearmen and both were employed together. Archers performed the role of close support weapons as well as artillery and spearman carried out close combat. The spearman carried a large shield for protection. Chandragupta Maurya had turned the infantry into large standing force like the other three arms in the service. Infantry was the main fighting arm as it had the ability to fight over all types of terrain during all seasons and both by day and night. They were also used to protect captured grounds. Apart from the tasks mentioned above, the infantry was also supposed to give close support to the other arms ie the Elephants and the Chariots[9]. Organizational Structure 14. Kautilya had emphasised on hierarchal system for administration of army. The structure of the defence forces at the highest levels was as shown below: Commander -in- Chief Senapati(Chief of Defence) Chief Commanders of Chariot Corps Elephant Corps Cavalry Infantry Divisional Commanders 28. The chief of the four wings were subordinates to the chief of defense. Under the Chief Commanders, there were Divisional commanders. There were other officers such as Camp Superintendents who were given specific functions during the march to battle. The structure below the level of Divisional Commanders is specific to battles. 29. Every division of the formation had its own distinguishing trumpet sound, flags and banners, these were be used to signal the commands to the division-dividing themselves in to sections, joining together ,halting, advancing, turning and attacking. Battalion commanders and Divisional Commanders were responsible for moblisation and demoblisation. Secret agents, prostitutes, artists and artisans and retired military officers were kept to watch over the loyalty or otherwise of soldiers. Duties of Defence Officials 30. The Chief of Defence. (a) Qualifications. The chief of defence was suppose to be an expert in the use of all kinds of weapons used in warfare, riding elephants, horses and chariots and he was conversant with the relative strength of the four wings of the army and how to deploy them in battle. (b) Responsibilities. (i) Discipline in armed forces. (ii) Formations. (iii) Strategy and Tactics. (aa) Choose the best time to start an expedition. (ab) Choose the best terrain and the best season for fighting. (ac) Arrange the disposition of own forces (in the light of the enemies array). (ad) Plan the breakup of the enemies rank. (ae) Destroy enemies scattered troops. (af) Besiege and destroy enemy forts. 31. The Chief Commander Of Elephant Corps. Responsibilities were:- (a) Protection of elephants. (b) Construction and Maintenance of stables, stalls. (c) Training of elephants. (d) Assigning tasks to them. (e) Equipping them for war 32. The Chief Commanders Of Other Corps. Responsibilities Common to all were: (a) Knowledge of different type of equipment needed for his wing and use of such equipment in war. (b) Giving appropriate training. (c) Keeping account of equipment and animals under his charge. (d) Maintaining their equipment in good condition and repairing them when necessary. (e) Supervising the work of all employed by him. (f) Maintaining Discipline. (g) Reporting to the king the state of readiness of his troops[10]. 33. Other Commanders:- (a) Commander of the Kings Guard (Antarvamsika). This very high official, who ranked just below the seven highest paid officials including the senapati, must have been an army general, promoted after having held the appointment of director-general of his own arm. He was directly in line for promotion to senapati. He was in the pay scale of 24,000 pannas, in the same scale as the kings chamberlain and the chancellor. His importance was due to his responsibility for the security of the king and other members of the royal family in the palace. There must have been two other officers directly under his command who assisted him in ensuring the safety and security of the king and the royal family. One was the commander of the male guards who guarded the palace and the commander of the female archers who were detailed as immediate guards for the kings person and his personal quarters. (b) Commander of the Marches (Antapala) The antapala was responsible for guarding the borders of the State. For this purpose border posts were established; their primary purpose was a check on entry of enemy agents, undesirable elements, collection of customs duties and control over the entry of foreigners. Kautilya advocates the establishment of only four border posts, one in each direction of the compass. The siting of border posts on naturally defensible terrain is advocated so these must have served a defensive purpose as well. The antapala must have been a military officer, possibly with detachments from the army for the protection of his posts. (c) Durgapala. Durgapala (fort commanders) must have been army officers who also commanded detachments of regular troops which acted as garrisons, Kautilya mentions at least one fortified city or capital of the State which needed a durgapala. In the text, he refers to other forts. sited to take advantage of naturally defensible terrain. Larger States obviously had more than one fort which acted as bases for military operations and offered refuge in case of need. Types of Troops 33. Kautilya lists six types of troops which may become available to a king and examines the relative merits. The troops are maula (standing army), bhrta (local volunteers auxiliaries), serni (organized mercenaries), mitra ( trops of an ally), amrta ( enemy deserters) and atavi ( tribal levies). [11] (a) Maula Troops. These are the standing army of a state composed of soldiers who may have served the kings family for several generations. They are residents of the state and their interest coincides with those of the king. Their loyalty is assured, their weapons, equipments and the animals are the best the state can provide and their motivation and state of training is high. It is however only prudent that a proportion of this force be left behind for the security of the state. Kautilya recommends that around one- fourth of the maula troops be left in the capital. The maula troops should form a large part of an expeditionary force if : (i) The enemys troops are well trained. (ii) The campaign is expected to be difficult and hard. (iii) Other available troops are unreliable. (iv) Surplus maula troops are available after fully meeting the requirements of the capital and the rest of the state. (b) Bhrta troops. These are locally raised volunteers engaged for the duration of the campaign. They are either veterans or first time volunteers, usually trained in the handling of personals weapons. By profession they were either farmers or small traders who decided to take part in a campaign. As natives they have a stake in the security and welfare of the state. Such troops are reverted back to their professions after the end of the campaign. Their employment is recommended if:- (i) The enemy is weak and a large number of volunteers are available. (ii) The campaign is expected to be easy with little actual fighting. (iii) Success is more or less assured by the use of other means like covert operations or diplomatic efforts. (c) Sreni troops. These were trained, equipped and organised bodies of mercenaries under their own leaders who were available for hire to fight for a specified period of time. Their employment is recommended when:- (i) The opposing forces consist of primarily mercenaries. (ii) Much hard fighting is not anticipated. (iii) Sreni troops are available in adequate numbers for the campaign as well as for the defence of the capital. (d) Mitra troops. These are troops loaned for a campaign by an ally. Their utilisation is advocated if :- (i) Such troops are available in large numbers. (ii) A short campaign is anticipated because of good chances of early success of diplomatic moves underway. (iii) To oblige an ally. (iv) It is proposed to deal at first with the irregular part of enemys army, with his allies and his population centres, prior to attacking his main forces. (e) Amrita troops. These comprise enemy deserters and prisoners of war. They are not to be trusted but their employment is recommended if the eventual outcome of battle is of little consequence. (f) Atavi Levies. These were bands of tribesmen from the jungle who join the king under the command of their own chiefs with the primary purpose of collecting loot. These bands and amitra troops are unreliable and Kautilya considers both categories as dangerous as a snake. The above two categories of troops may be employed if:- (i) If they are available in large numbers to attack the enemys cities and irregular troops. (ii) It is proposed to delay the employment of the main force. (iii) It is Politic to get rid of them because their loyalty is suspect. Atavi troops may be employed as guides or to counter the use of similar to levies by the enemy both categorys of troops. 34. An army composed of units recruited from diverse sources and ready to fight for plunder may be an energetic army. On the other hand, an army whose soldiers belong to the same region, caste or profession is a mighty army; it will continue to fight even if its pay is in arrears and there is shortage of food. It shows bravery even in adverse conditions and its loyalty cannot be subverted. 35. A king should make efforts to obstruct the mobilisation of his opponent. His potential recruits should be intercepted and if necessary recruited into own army. Such personnel should however be discharged at the right time but well before the commencement of actual operations. Analysis 36. A close analysis of Organisational structure propounded by Kautilya in his Arthashastra is a sterling resemblance of what is followed in Indian Army with slight modifications. And it is clearly evident that the basic finer intricacies of the organisation remained the same though the gross structure underwent a change keeping latest technological development in mind. 37. Kautilya was way ahead in his times with clear vision and military thinking thus created an organisational structure catering for civil supremacy and ensured effective coordination between various components of the army which is still relevant at large. Chandra Gupta Maurya had a large standing army to manage similar to that of Indian Army and without a sound organisational structure it would have been virtually impossible to achieve victories which he had set for himself. 38. Kautilya had clearly categorised his army into various corps i.e Cavalry, Elephants, Infantry, Chariots etc with a clear division of roles in war, which is very much akin to our present system of various line directorates in our armies. He had also formed clear command and control structure with minimum scope for ambiguity. He had emphasised on Hierarchical system Command and control in armed forces some 2300 years ago which is still relevant in todays times. 39. The organisation of the Maruan army was little different than the one followed in our army today. Though a striking similarity is the presence of the adyakshas that can be related to our line directorate which are too led by a Lieutenant General. The rank structure is not restricted to any arm but common throughout the army. To elaborate, the pattika was a rank not belonging to a particular arm but he commanded elements of all the arms. This helped in better command and control. This also ensured of a clear demarcation of command structure which was irrespective of the arm, this practice is still followed. 40. When coming to appointment of heads of departments, Kautilya had ensured that they had requisite degree of qualifications for tenanting that kind of appointment and had a clear defined standards and roles for all of them, which is still largely relevant in our armies where selection processes ensure that the said officer had undergone necessary courses and has a requisite skills suitable for tenanting that kind of appointment. 41. Kautilya had imposed various degrees of confidence in terms of loyalty and integrity depending upon the community of troops, probably a relevant thing in those times, but in present times it is debatable whether it is relevant or not as for some community specific armies it may hold good but in Indian context, though the Indian army still have pure regiments based on caste system but the pedestal of loyalty and integrity attributed to each community is the same thus this particular thing is not relevant to Indian Army of present times. 42. Kautilya proposed to have a standing core army consisting of officials down to the Pattika and the regular soldiers to be recruited for the period of war. Specialists like elephant riders archers etc were also recommended to be retained as permanent soldiers. Though India has a large standing army which is used both for protection of its borders and for launching offensive. There is no differentiation in the kind of troops used for both the tasks as envisaged by Kautilya. Probably We can have smaller standing army which can be well trained and equipped with the best of the equipment. On the other hand we can have a larger component of Territorial Army that can be mobilised before an operation. The defensive formation can have Territorial Army and some of the regular troops where as the strike formations can be composed of regular troops. This will help in reducing the defence expenditure and the money saved could be better used for equipping and training of the regular troops. CHAPTER IV: ORGANISATI ON OF LAND FORCES IN OPERATIONS Brave men, giving up their lives in good battles, reach in one moment even beyond those (worlds), which Brahmins, desirous of heaven, reach by a large number of sacrifices, by penance and by many gifts to worthy persons- Kautilya 43. Kauilya gives an exhaustive description of how to arrange the land forces for a set piece of battle, starting with positioning various kinds of forces at various echelons of battle field after giving due considerations to planning parameters. War fighting as propounded by Kautilya has an uncanny resemblance to the methodology in practice today. He was a believer of a strong central force along with two wings which can manoeuvre and the importance of reserves. He is perhaps one of the first thinkers to suggest a tactical grouping of forces with a clear cut commander. This helped in easier organisation of the forces as well as downsizing the army when not in need. Tactical Grouping. 44. Grouping of arms for battle at the lowest level has been practised in ancient India since epic times. Kautilya suggested a standard form of grouping of all arms, for the first time ever. The suggested groups corresponds to a remarkable degree with the current practice in modern armies adopted well after WW II . The lowest grouping was at platoon level, a group now referred to as combat team. Because of this remarkable similarity, the modern designations of combat team, combat group and combat command.[12] Each horse was supported by six foot soldiers three of which were archers (Pratiyodhas) and the remaining three were armed with a sword, spear and a shield (Pratigopas) Initially the archers were placed in front so that they could exploit the range of their weapons and as the battle came to close contact, they would recede and the pratigopas would come in front. 45. Patti. Each elephant or a chariot enjoyed the support of five horse groups. This entire group including an elephant / chariot, five horses, 15 Pratiyodhas and 15 Pratigopas formed the lowest tactically grouped sub unit called the Patti. The patti was commanded by a Pattika. 46. Sena. Consisted of ten patties and was commanded by a Senapati or a battle group under a battalion/regimental commander and ten or less senas formed a brigade commanded by a Nayaka. 47. Intervals .There are two sets of intervals or gaps between the files and ranks laid down by Kautilya, one is a narrow gap with the proviso to increase it by double or three times and the other is a larger gap between archers which extends to other arms. It is possible that smaller gaps are for forming up on ceremonial and drill purposes (close order) were archers do not need extended space and larger intervals (open order) for battle information. In a battle formation adopted in an open order the minimum gap between two files of archers was one dhanu(bow) of five hastas(forearm) or 2.5 mtrs, between horses it was three dhanu(7.5 mtrs) and between elephants or Chariots it was five dhanus(12.5 mtrs). The interval between the centre and a wing as well as a wing and its flank was also 12.5 mtr. Kautilya does not indicate the gap to be maintained between ranks but it may safely be assumed that the interval between sub ranks,ie. Within a rank of elephant or chariots, i.e between a sub rank of patiyodhas and a horse would be three dhanus and between ranks, i.e the rare sub rank or padagopas of the front rank and the front sub rank of patiyodhas of the second or centre rank would be five dhanus(12.5 mtrs). These intervals could be increased in accordance with the ground available for battle and the size of the force to be deployed. 48. Reserves. Reserves held an important place in the battle formations as per Kautilya, reserves were directly involved in shaping of the battle field and were placed directly under the control of the king. A firm base was to be established on a suitable terrain approximately 600 -700 m behind the army and it was here that the reserves were placed. The reserve consisted of about one third of the best available troops. The king was advised to be stationed at this firm base after the actual fighting commenced and be in a position to influence the battle by sending reinforcement when and where needed and to make the firm base as a rallying point in case of a reverse.[13] 49. Standard battle formation (vyuha). A standard brigade group was formed for battle is referred to as a standard battle formation or array. Additions and alterations were made to it, according to a formula, in order to accommodate additional troops available for deployment. The standard brigade group deployed five senas each which contained nine to ten pattis; total troops deployed were: (a) Elephants or Chariots : 45 (b) Horses : 225 (c) Patiyodhas(archers) : 675 (d) Padagopas(foot soldiers) : 675 This force of five senas formed up in five groups i.e centre (urasysa) in middle, the right wing (kaksa) and the left wing (kaksa) after an interval of 12.5 mtrs on both sides and after another similar interval the right flank and the left flank (paksa). Each of these groups or senas formed up for battle in three ranks of three elephants each (three patti). Each elephant had three horse groups in front and two behind it with standard deployment as illustrated earlier. Thus making a total of 27 archers a head of each sena. The archers could effectively utilise their long range capability before close contact was made with the enemy and the change over placed them with the spearmen behind the horses, just prior to the two sides engaged in close combat. However in such a deployment the interval between elephants was at around nine dhanus or 22 mtrs which is tactically unsound and out of supporting range of neighbouring elephants , in any case Kautilya places the suitable gap between ele phants at 12.5 mtrs. The only solution seems to be to for

Pip in Charles Dickens Great Expectations Essay example -- Great Expec

Pip in Charles Dickens' Great Expectations After reading the compelling ‘Great Expectations’ by the famous writer Charles Dickens, I can gather that it is based upon his own psychological insight to life. He makes connections in relation to a specific character or event in the storyline, which were critical in his own expectations. Also Dickens moulds his selection of characters very well into the desired settings he’d created, that matched what he knew only too well throughout his childhood. ‘Great Expectations’ not only satires the issues of Victorian society, yet centres on the rites of passage that marks an important change in a person’s life. Dickens’ issue of contentment is something that concerns many human beings; this is what Pip wants most. However he never really accomplishes this until the closing stages of the book. So what exactly is contentment? The dictionary defines it as a ‘peace of mind’, where the person is ‘satisfied with things as they are.’ Therefore contentment means to be happy and in Pip’s case, happy with his life. The purpose of ‘Great Expectations’ is how contentment is achieved, with it being linked to Jeremy Bentham’s answer of this. Bentham was a well-known philosopher and he said: ‘humans strive to achieve self-fulfilment through the seeking of pleasure and the avoidance of pain.’ Dickens relates this to Pip, in the sense that Pip wants to become a gentleman, who need not work and who can avoid the certain stresses of life. Dickens’ early life is reflected by his main character in the novel. Through Pip, he presents a young and innocent boy, who changes his aspirations whilst growing up. Pip is often indirected by the themes of identity, love, money and class when ... ...elates Pip’s struggles to the ones he faced in his own life, in order to achieve contentment such as family problems, debt and education. Problems like these are overcome by sticking to a moral set of values, dispelling all the materialistic values which in the end leave a person unhappy. There is a clear message in the novel that the best way to achieve contentment is to live your life and learn from the positive and negative experiences of it. You must listen to the people who are close to you and their advice that they give, because this was one of Pip’s downfalls. Even though ‘Great Expectations’ was written almost two centuries ago; we as readers know how to achieve contentment with our own lives, by controlling and getting rid of our fantasies and phobias whilst being aware that wealth and higher class doesn’t necessarily mean a better way of life.