Sunday, March 15, 2020
General P.G.T. Beauregard in the Civil War
General P.G.T. Beauregard in the Civil War General P.G.T. Beauregard was a Confederate commander who played a central role in the opening months of the Civil War. A native of Louisiana, he saw service during the Mexican-American War and, in 1861, received command of Confederate forces in Charleston, SC. In this role, Beauregard directed the bombardment of Fort Sumter which opened hostilities between the Union and Confederacy. Three months later, he led Confederate troops to victory at the First Battle of Bull Run. In early 1862, Beauregard helped lead the Army of Mississippi at the Battle of Shiloh. He career stalled as the war progressed due to his poor relationship with the Confederate leadership. Early Life Born May 28, 1818, Pierre Gustave Toutant Beauregard was the son of Jacques and Hà ©là ¨ne Judith Toutant-Beauregard. Raised on the familys St. Bernard Parish, LA plantation outside of New Orleans, Beauregard was one of seven children. He received his early education at series of private schools in the city and spoke only French during his formative years. Sent to a French school in New York City at age twelve, Beauregard finally began to learn English. Four years later, Beauregard elected to pursue a military career and obtained an appointment to West Point. A stellar student, the Little Creole as he was known, was classmates with Irvin McDowell, William J. Hardee, Edward Allegheny Johnson, and A.J. Smith and was taught the basics of artillery by Robert Anderson. Graduating in 1838, Beauregard ranked second his class and as a result of this academic performance received an assignment with the prestigious US Army Corps of Engineers. In Mexico With the outbreak of the Mexican-American War in 1846, Beauregard gained an opportunity to see combat. Landing in near Veracruz in March 1847, he served as an engineer for Major General Winfield Scott during the siege of the city. Beauregard continued in this role as the army commenced its march on Mexico City. At the Battle of Cerro Gordo in April, he correctly determined that the capture of La Atalaya hill would allow Scott to force the Mexicans from their position and aided in scouting routes into the enemy rear.à As the army neared the Mexican capital, Beauregard undertook numerous dangerous reconnaissance missions and was brevetted to captain for his performance during the victories at Contreras and Churubusco. That September, he played a key role in crafting the American strategy for the Battle of Chapultepec. Battle of Chapultepec. Photograph Source: Public Domain In the course of the fighting, Beauregard sustained wounds in the shoulder and thigh. For this and being one of the first Americans to enter Mexico City, he received a brevet to major. Though Beauregard compiled a distinguished record in Mexico, he felt slighted as he believed that other engineers, including Captain Robert E. Lee, received greater recognition. Fast Facts: General P.G.T. Beauregard Rank: GeneralService: US Army, Confederate ArmyBorn: May 28, 1818 in St. Bernard Parish, LADied: February 20, 1893 in New Orleans, LANickname: Little Frenchman, Little Napoleon, Little CreoleParents: Jacques and Hà ©là ¨ne Judith Toutant-BeauregardSpouse: Marie Laure Villerà ©Conflicts: Mexican-American War, Civil WarKnown For: Battle of Fort Sumter, First Battle of Bull Run, Battle of Shiloh, and the Battle of Petersburg Inter-War Years Returning to the United States in 1848, Beauregard received an assignment to oversee the construction and repair of defenses along the Gulf Coast. This included improvements to Forts Jackson and St. Philip outside of New Orleans. Beauregard also endeavored to enhance navigation along the Mississippi River. This saw him direct extensive work at the rivers mouth to open shipping channels and remove sand bars. During the course of this project, Beauregard invented and patented a device dubbed a self-acting bar excavator which would be attached to ships to aid in clearing sand and clay bars. Actively campaigning for Franklin Pierce, whom he had met in Mexico, Beauregard was rewarded for his support after the 1852 election. The following year, Pierce appointed him superintending engineer of the New Orleans Federal Customs House. In this role, Beauregard helped stabilize the structure as it was sinking into the citys moist soil. Increasingly bored with the peacetime military, he considered departing to join filibuster William Walkers forces in Nicaragua in 1856. Electing to stay in Louisiana, two years later Beauregard ran for mayor of New Orleans as a reform candidate. In a tight race, he was defeated by Gerald Stith of the Know Nothing (American) Party.à The Civil War Begins Seeking a new post, Beauregard received aid from his brother-in-law, Senator John Slidell, in obtaining an assignment as the superintendent of West Point on January 23, 1861. This was revoked a few days later following Louisianas secession from the Union on January 26. Though he favored the South, Beauregard was angered that he was not given a chance to prove his loyalty to the US Army. Leaving New York, he returned to Louisiana with the hope of receiving command of the states military. He was disappointed in this endeavor when overall command went to Braxton Bragg. Turning down a colonels commission from Bragg, Beauregard schemed with Slidell and newly-elected President Jefferson Davis for a high post in the new Confederate Army. These efforts bore fruit when he was commissioned a brigadier general on March 1, 1861, becoming the Confederate Armys first general officer. In the wake of this, Davis ordered him to oversee the escalating situation at Charleston, SC where Union troops refused to abandon Fort Sumter. Arriving on March 3, he readied Confederate forces around the harbor while attempting to negotiate with the forts commander, his former instructor Major Robert Anderson. Fort Sumter after its capture by the Confederates. Photograph Courtesy of the National Archives Records Administration Battle of First Bull Run On orders from Davis, Beauregard opened the Civil War on April 12 when his batteries began the bombardment of Fort Sumter. Following the forts surrender two days later, Beauregard was hailed as a hero across the Confederacy. Ordered to Richmond, Beauregard received command of Confederate forces in northern Virginia. Here he was tasked with working with General Joseph E. Johnston, who oversaw Confederate forces in the Shenandoah Valley, in blocking a Union advance into Virginia. Assuming this post, he began the first in a series of squabbles with Davis over strategy. On July 21, 1861, Union Brigadier General Irvin McDowell, advanced against Beauregards position. Using the Manassas Gap Railroad, the Confederates were able to shift Johnstons men east to aid Beauregard. In the resulting First Battle of Bull Run, Confederate forces were able to win a victory and rout McDowells army. Though Johnston made many of the key decisions in the battle, Beauregard received much of the acclaim for the victory. For the triumph, he was promoted to general, junior only to Samuel Cooper, Albert S. Johnston, Robert E. Lee, and Joseph Johnston. Sent West In the months after First Bull Run, Beauregard assisted in developing the Confederate Battle Flag to aid in recognizing friendly troops on the battlefield. Entering winter quarters, Beauregard vocally called for an invasion of Maryland and clashed with Davis. After a transfer request to New Orleans was refused, he was dispatched west to serve as A.S. Johnstons second-in-command in the Army of Mississippi. In this role, he took part in the Battle of Shiloh on April 6-7, 1862. Attacking Major General Ulysses S. Grants army, Confederate troops drove back the enemy on the first day. General Albert S. Johnston. Library of Congress In the fighting, Johnston was mortally wounded and command fell to Beauregard. With Union forces pinned against the Tennessee River that evening, he controversially ended the Confederate assault with the intention renewing the battle in the morning. Through the night, Grant was reinforced by the arrival of Major General Don Carlos Buells Army of the Ohio. Counterattacking in the morning, Grant routed Beauregards army. Later that month and into May, Beauregard squared off against Union troops at the Siege of Corinth, MS. Forced to abandon the town without a fight, he went on medical leave without permission. Already angered by Beauregards performance at Corinth, Davis used this incident to replace him with Bragg in mid-June. Despite efforts to regain his command, Beauregard was sent to Charleston to oversee the coastal defenses of South Carolina, Georgia, and Florida. In this role, he blunted Union efforts against Charleston through 1863. These included ironclad attacks by the US Navy as well as Union troops operating on Morris and James Islands. While in this assignment, he continued to annoy Davis with numerous recommendations for Confederate war strategy as well as devised a plan for a peace conference with the governors of the western Union states. He also learned that his wife, Marie Laure Villerà ©, died on March 2, 1864. Virginia Later Commands The following month, he received orders to take command of Confederate forces south of Richmond. In this role, he resisted pressure to transfer parts of his command north to reinforce Lee. Beauregard also performed well in blocking Major General Benjamin Butlers Bermuda Hundred Campaign. As Grant forced Lee south, Beauregard was one of the few Confederate leaders to recognize the importance of Petersburg. Anticipating Grants attack on the city, he mounted a tenacious defense using a scratch force beginning on June 15. His efforts saved Petersburg and opened the way for the siege of the city. As the siege began, the prickly Beauregard fell out with Lee and ultimately was given command of the Department of the West. Largely an administrative post, he oversaw the armies of Lieutenant Generals John Bell Hood and Richard Taylor. Lacking manpower to block Major General William T. Shermans March to the Sea, he was also forced to watch Hood wreck his army during the Franklin-Nashville Campaign. The following spring, he was relieved by Joseph Johnston for medical reasons and assigned to Richmond. In the final days of the conflict, he traveled south and recommended that Johnston surrender to Sherman. Later Life In the years after the war, Beauregard worked in the railroad industry while living in New Orleans. Beginning in 1877, he also served for fifteen years as a supervisor of the Louisiana Lottery. Beauregard died on February 20, 1893, and was buried in the Army of Tennessee vault at New Orleans Metairie Cemetery.
Thursday, February 27, 2020
Chrysler's History Research Paper Example | Topics and Well Written Essays - 1250 words
Chrysler's History - Research Paper Example According to Schein (2004) it is difficult to merge two companies of different cultures, but this difficulty is further enhanced when the companies to be merged come from diverse cultures as well as unlike geographical regions. History of Chrysler Chrysler Company is an American automobile organization that was founded in 1925. This is a point in time when Walter Chrysler decided to establish his namesake automobile company with foundation values of distinction in engineering and novelty. This company has its headquarters in Auburn Hills, Michigan, with thirty three manufacturing facilities in four different countries that have employed workers exceeding fifty two thousand. The core values that were established by the founder have done a great deal of task in stirring the company towards the creation of firsts in both extraordinary numbers of sectors as well as innovations in engineering (Mueller, 2006). These core values have, in part, functioned to transform the motor industry to t he current status. ... This is because his arrival at the company was delayed, for his skills were minimal for a company that was ailing from troubled operations. After the collapse of the company in 1923, Chrysler took over as the president, and launched the first vehicle ever after his name Chrysler Six B-70 (Yanik, 1995). This car was a cheap, and six cylinders automobile that could reach up to speed of 70mph. Later own, this car was to help in the establishment of the strength of Chrysler Brand in engineering. Given the fact that the company was no more in 1924, Chrysler resorted into launching of Chrysler Automobile Corporation in 1925 after the manufacture of his first automobile (Mueller, 2006). The assets of Maxwell Motor Corporation were, thus, absorbed into the new company, and this signaled the start of the long journey of Chrysler Corporation. The kind of cars sold Before the adoption of this company by Chrysler, the cars that used to be manufactured were known as 30 Touring, 30 Coupe and 30 Ro adster both of which were very expensive cars of the timed. These were known as Chalmers cars, and without forgetting other brands such as Black, Brush Runabout, and Westernââ¬â¢s Gale Model (Yanik, 1995). These cars had a wheel base of 115 inches with big wheels measuring to approximately 34 inches. However, Chryslers first brand Six B-70 was a six cylinder car that had been designed for customers such that they were affordable, and exhibited an advanced level of engineering. This original Chrysler that was launched in 1924 was characterized by a carburetor air filter as well as an oil filter, an engine that was highly compressed, and a full pressure engine (Adler, 2000). Chrysler Brands Sunbeam This is a small mini tailgate vehicle that has
Tuesday, February 11, 2020
International Marketing Environment Essay Example | Topics and Well Written Essays - 1000 words - 3
International Marketing Environment - Essay Example Surplus balance of payments can be maintained only when the total exports of goods and services exceed the total imports of goods and services. Exports bring foreign currency to a country and this in turn can be used for making payments to importers. Government in each and every nation support exporters by arranging extensive loans and subsidies whereas impose restrictions on importing such as tariffs, quotas and embargoes. Economic integration between nations encompasses certain measures that are designed to abolish discriminations between economic units belonging to different nations. There are mainly five levels of economic integration, Free trade area, Customs union, Common market, Economic union and politic union. In free trade area, countries belonging to a specific trade bloc have an arrangement of free trade or less-restricted trade between them. Custom union is more advanced arrangement than free trade since it not only eliminated restrictions but also adopts uniform commercial policy between its nations. In a common market, there is free flow of labor and capital. Economic union is more advanced to these as it achieves some degree of economic harmonization of national economic policies (Bento and Bento, 2009). Economic integration between countries defines the nature and degree of economic as well as social links between nations. For instance, free trade provides more flexible marketing opportunities for both the countries whereas custom union facilitates uniform economic policies between nations. When firms go global and market internationally, there are major concerns of economic and cultural aspects. Each different nation has its own culture, social setting, languages and therefore marketers need to consider the language, culture and social system that they wish to market their goods and services in. The marketer requires extensive marketing research about customersââ¬â¢ general and specific
Friday, January 31, 2020
Building successful parent-teacher partnerships Essay Example for Free
Building successful parent-teacher partnerships Essay The problems in the school life can be solved if teachers and parents work together as a team. ââ¬Å"The traditional concept of involving parents in the process of educating their children has typically been restricted to one-way communication approaches. Either the parent is talking at the teacher or the teacher is talking to the parent. Yet the real purpose of parental involvement in the educational process is to foster an improved learning climate and support system for the child. Parent-teacher confrontation models do little to foster the development of their environments conducive to effective interaction and learning for the childâ⬠(Swick, 7). ââ¬Å"parents and teachers must come to realize that their behaviors are much more important than their words in affecting the childââ¬â¢s self-concept. When parents and teachers work in complementary, supportive type roles as partners in the development of learning climates and support systems for young children, not only are they learning, but they are a vital part of the educational processâ⬠(Swick, 7). ââ¬Å"â⬠¦ the parent is the first and most important influence in the childââ¬â¢s development. It holds that the parent, like all other teachers,must first be a growing, compassionate person in order to be an effective parentâ⬠(Swick, 7). ââ¬Å"Parents and teachers become stronger, more insightful individuals when they participate in joint determination of the educational program in which their children have optimal conditions necessary for growth toward becoming functional and developing personsâ⬠(Swick, 8). Parents provide personal information about childrenââ¬â¢s behaviors, characteristics, talents, interests, etc. Teachers give another view about the social development of the children for example with friends and other people, progresses in school, skills, achievements, etc. Involved parents: The hidden resource in their childrens education by Anita Gurian, Ph.D. Gurian, Anita. ââ¬Å"Involved Parents: The Hidden Resource in Their Childrenââ¬â¢s Educationâ⬠NYU Child Study Center. Available: 01 May 2012. Web Page. ââ¬Å"In adolescence, children become more independent and usually donââ¬â¢t want their parents in school. In middle and high school, students have to deal with more courses and more teachers in a more impersonal way, so parent involvement, although less direct, is still critical. Parents can participate in events at school, monitor homework, provide experiences and materials that supplement course work, and help children with organizational strategies. Parents can influence their childrenââ¬â¢s academic progress by encouragement, reinforcement, and modeling. Children learn from their parentsââ¬â¢ own learning styles and activities, such as discussions, newspapers and other reading materials, television habits and quests for information and knowledge.â⬠When parents want to be in charge and spent their time for their children, they can have the opportunity to know their childââ¬â¢s life better. The parents can know the social life of their children at school and all the other activities that their children have. United States. Office of Educational Research and Improvement. National Center for Education Statistics. Parent Involvement in Childrenââ¬â¢s Education: Efforts by Public Elementary Schools. Washington, DC, 1998. Internet. ââ¬Å"Parent attendance at school-sponsored events was related to the concentration of poverty in the school, as defined by the percent of students eligible for free or reduced-price lunch. In general, as the concentration of poverty in the school increased, reports of high parent attendance decreased. For example, while 72 percent of schools with a low concentration of poverty reported that most or all parents attended the school open house, 48 percent of schools with a moderate poverty concentration, and 28 percent of schools with a high poverty concentration reported that most or all parents attended the open houseâ⬠(Carey, 14). Davis, Jonathan. ââ¬Å"Facilitator Helps Parents Get Involved in Their Childrenââ¬â¢s Education.â⬠NBC 26 News. (25 April 2012). Available: 1 May 2012. Web Page. In order for a school to run efficiently you need to have the parents involved. I try my best to communicate that to the community and let them know that we have things that they can do, Like being a room mom and are able to give back to the school. In order to do that you have to have the parents to get involved because we want lifelong learners, said Inga Coleman.
Thursday, January 23, 2020
Creating Tension in Act 2 of The Crucible by Arthur Miller Essay
Creating Tension in Act 2 of The Crucible by Arthur Miller Arthur Miller's play The Crucible is set in Salem in 1692. At that time there was a lot of tension, as many people were being accused of witchcraft and being against God. In the play Miller shows how the accusations affected everyone in Salem. Miller creates a sense of tension by setting the scene in a "low, dark room." This room is quiet and gloomy as very little light is getting in. Miller does this to create an atmosphere which is unhappy and depressing. The tension is already high as the scene before ended with satanic accusations. The room is bare, which is unwelcoming, and it seems unlived in as nothing is out of place. Miller uses the scenery to bring atmosphere to the stage before the characters enter, he also uses the bareness to get the audience to focus purely on the actors and the dialogue. The stage directions show how John and Elizabeth act when they are around each other, for example "a sense of their separation arises". Here we can see that even though they are married they seem very alone, the cause of this is due to their different personalities. "She doesn't want friction, and yet she must". Elizabeth dislikes the way John treats her. She also is upset with him as in previous scenes we see that he has had an affair with Abigail. Miller uses the affair and the fact that John is keeping secrets about the background to accusations, to build a sense of conflict between Elizabeth and John. The language used is from the period the play is set in, the 1600's. The dialogue in this scene, begins quite softly but becomes harsh, as Elizabeth and John argue at the climax of the scene. When Elizabeth and John converse they begin poli... ... John is shown as a deceiver, as he is in the dominant of the two and keeps secrets from Elizabeth. We see proof of this when he adds more salt to the food that she had prepared earlier, without her knowledge, and later compliments her, "it's well seasoned". This is an empty complement. He further expresses his dominance by ordering her around "Woman. I'll not have your suspicion anymore". Men of this period where at a higher position in society they where seen to be strong and forceful, this is why John tries to press his dominance on her. Miller draws attention to this side of his character in order to heighten the sense of conflict between them. In The Crucible Miller wanted to create a sense of tension and conflict. He successfully used the beginning of act 2 to achieve this by clever use of lighting, sparse scenery, characterisation and dialogue.
Wednesday, January 15, 2020
Importance of Statistics in Business
The Institute of Chartered Accountants of Pakistan Auditing Intermediate Examination Autumn 2012 Module D Q. 1 5 September 2012 100 marks ââ¬â 3 hours Additional reading time ââ¬â 15 minutes Shahrukh and Company, Chartered Accountants, have conducted the statutory audit of the financial statements of Karim Limited, a listed company, for the year ended 30 June 2012 under the Companies Ordinance, 1984.The job incharge has drafted the following audit report: Auditorsââ¬â¢ Report to the Members We have audited the annexed balance sheet of Karim Limited (the Company) as at 30 June 2012, and the related Income and Expenditure Account, Statement of Comprehensive Income, Cash Flow Statement and Statement of Changes in Equity together with the notes forming part thereof, for the year then ended and we state that we have obtained all the information and explanations which were necessary for the purposes of our audit.It is the responsibility of the companyââ¬â¢s management to esta blish and maintain a system of internal control and prepare and present the above said statements in conformity with the approved auditing standards and the requirements of the fourth schedule to the Companies Ordinance, 1984. Our responsibility is to audit these statements. We conducted our audit in accordance with the auditing standards as applicable in Pakistan.These standards require that we plan and perform the audit to obtain reasonable and limited assurance about whether the above statements are free of any misstatement. An audit includes examining evidence supporting the amounts and disclosures in the above said statements. An audit also includes assessing the accounting policies and significant estimates made by management, as well as, evaluating the overall presentation of the above said statements.We believe that our audit provides a reasonable basis for our opinion and, after due verification, we report that: (a) in our opinion, proper books of accounts have been kept by the company. (b) in our opinion: (i) the balance sheet and profit and loss account together with the notes thereon have been drawn up in conformity with the Companies Ordinance 1984, and are in agreement with the books of account and are further in accordance with accounting policies consistently applied; (ii) the expenditure incurred during the year was in ccordance with the objects of the Company; and (iii) the business conducted, investments made and the expenditure incurred during the year were for the purpose of the Companyââ¬â¢s business;(c) in our opinion and to the best of our information and according to the explanations given to us, the balance sheet, profit and loss account, statement of comprehensive income, cash flow statement and statement of changes in equity together with the notes forming part thereof, conform with the approved accounting standards as applicable in Pakistan and give the information required by the Companies Ordinance, 1984, in the manner so requ ired and respectively give a true and fair view of the state of the Companyââ¬â¢s affairs as at 30 June 2012; and (d) in our opinion, no zakat was deductible at source under the Zakat and Ushr Ordinance, 1980. Chartered Accountants Date: 01 September 2012 Required: Identify the errors in the above report vis-a-vis a standard statutory audit report. (Note: You are not required to redraft the report. ) (12 marks) Auditing Page 2 of 3 Q. 2 As the engagement partner, you have reviewed the audit working papers of Samarkand Limited (SL). The audit team has highlighted the following matters in the working papers. (a) Twenty percent of the companyââ¬â¢s recorded turnover (revenue) comprises of cash sales. Proper records of cash sales have not been maintained.Consequently, the audit team was unable to design audit procedures to verify the cash sales. During the current year, the company changed the method of charging depreciation on its fixed assets from the straight line to the dimini shing balance method. However, all the required disclosures have been included in the notes to the financial statements. The previous yearââ¬â¢s financial statements were audited by another firm of chartered accountants which has issued an un-modified opinion on those financial statements. (b) (c) Required: Discuss the impact of each of the above matters on your audit report. (10 marks) Q. 3 You are currently in the planning phase of the audit of Mineral Water Limited (MWL) for the year ended 30 June 2012.The following information is available to you: Customer Segment Super markets Wholesalers Retailers Five star hotels No. of Customers 12 65 553 7 Balance 10 10-20 21-30 31-90 > 90 outstanding days days days days days â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Rs. in thousandâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.. 20,014 8,125 5,053 6,396 311 129 14,910 5,078 6,019 3,150 454 209 4,743 1,756 1,798 724 278 187 7,694 2,805 2,793 1,784 201 111 47,361 17,764 15,663 12,054 1,244 636 50% provision for doubtful debts has been made by MWL against balances outstanding for more than 30 days whereas the balances outstanding for more than 90 days have been fully provided. Required: (a) Indicate what would be the basis for selecting debtors for circularising positive and negative requests for confirmations. 06 mark) (b) Briefly explain as to how would you deal with a situation where a debtor confirms a balance which is different from the amount appearing in the confirmation request. (08 mark) Q. 4 (a) Classification of certain items reported in the financial statements is based on the managementââ¬â¢s intentions. In such a situation the auditor has to rely on management representations. Required: List the factors that the auditor should consider in evaluating the managementââ¬â¢s intentions with regard to their future course of action, as stated in their written representations. (04 mark) (b) Briefly discuss how the auditor would deal with a situation where he is in doubt regarding the reliability of the written representations provided by the management of the company. (05 mark) Q. 5List the substantive procedures that may be performed by an auditor to verify the following: (a) (b) (c) Bank reconciliation statements Payroll Raw material purchases (06 marks) (08 marks) (06 marks) Auditing Page 3 of 3 Q. 6 List the audit procedures that may be performed by the auditor in order to ensure that all events occurring between the date of the financial statements and the date of the auditorââ¬â¢s report that require adjustment of, or disclosure in, the financial statements are identified and appropriately reflected in the financial statements. (10 marks) Q. 7 Discuss the categories of threats that may be involved in each of the following independent situations and advise the partners of the concerned firm with regard to the possible course of action that may be followed, in each case.a) Burewala Ban k Limited (BBL) is a listed audit client of Umer and Company, Chartered Accountants (UCC). BBL has granted a house loan of Rs. 5 million to a partner in UCC. (04 marks) Kamal was the audit manager during the last yearââ¬â¢s annual audit of Faisalabad Textile Mills Limited (FTML). He has joined FTML as their Manager Finance, prior to the commencement of the current yearââ¬â¢s audit. (08 marks) (b) Q. 8 Comment on each of the following independent situations with reference to the applicable rules and regulations. (a) Zaman is a partner in a firm of Chartered Accountants and holds 5,000 shares in Mardan Limited (ML). His firm has received an offer for appointment as auditors of Khanewal Limited (KL).ML and KL are subsidiaries of Dera Khan Limited (DKL). (03 marks) Bilal and Company has received an offer for appointment as auditors of IJK Limited. The total paid up capital of the company is Rs. 990 million whereas its ordinary share capital is Rs. 130 million. Faryal, the wife of a partner in Bilal and Company, is a director in LMN Limited which holds 50 million non-voting preference shares and 2 million ordinary shares in IJK Limited. Faryal also holds 10,000 shares in LMN Limited. The par value of both types of shares is Rs. 10 each. (04 marks) (b) Q. 9 List the important matters that are required to be included in an audit engagement letter. (06 marks) (THE END)
Monday, January 6, 2020
New Jersey Colleges and Universities Pursuing Online and Campus Based Education in New Jersey 2019
The Garden State of New Jersey has the highest population density of any U.S. state. Its proximity to New York and Philadelphia make it an ideal location for working professionals and full-time students. With one of the highest median incomes in the entire nation, students of New Jersey colleges and universities can expect to enter lucrative careers following graduation. 50 New Jersey Fortune 500 Companies Offer Employment Opportunities to Graduates of New Jersey Universities and Colleges 50 of the nations Fortune 500 companies are headquartered in, or conduct business from New Jersey. New Jersey college students find employment with some of the states top employers in the printing, pharmaceuticals, biotechnology, telecommunications, finance, and industrial research industries. Some of New Jerseys most prominent employers include: Johnson Johnson headquartered in New Jersey. Merck Co. headquartered in New Jersey. Nabisco headquartered in New Jersey. Wyeth headquartered in New Jersey. Creative Manager Pro headquartered in New Jersey. North Jersey Media Group headquartered in New Jersey. Quest Diagnostics headquartered in New Jersey. Prudential Financial headquartered in New Jersey. .u90d42d8ac866297573b5da23617e0b59 { padding:0px; margin: 0; padding-top:1em!important; padding-bottom:1em!important; width:100%; display: block; font-weight:bold; background-color:#eaeaea; border:0!important; border-left:4px solid #34495E!important; box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -moz-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -o-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -webkit-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); text-decoration:none; } .u90d42d8ac866297573b5da23617e0b59:active, .u90d42d8ac866297573b5da23617e0b59:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; text-decoration:none; } .u90d42d8ac866297573b5da23617e0b59 { transition: background-color 250ms; webkit-transition: background-color 250ms; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; } .u90d42d8ac866297573b5da23617e0b59 .ctaText { font-weight:bold; color:inherit; text-decoration:none; font-size: 16px; } .u90d42d8ac866297573b5da23617e0b59 .post Title { color:#000000; text-decoration: underline!important; font-size: 16px; } .u90d42d8ac866297573b5da23617e0b59:hover .postTitle { text-decoration: underline!important; } READ Earning a Master's Degrees in Computer Science OnlineFemale Graduates of New Jersey Colleges and Universities have the Highest Earnings in the Nation A 2017 Newark Star-Ledger article reported that women earn the highest per capita income in the nation in New Jersey. College graduates of all backgrounds enter a strong local economy. The most recent U.S. Department of Labor and U.S. Census Bureau data reveal: The 2017 New Jersey gross state product was $416 billion. The 2016 2017 New Jersey median household income was $60,246, $14,000 above the national average. The September, 2017 New Jersey unemployment rate was 5.4%. 4,246,100 people are employed in New Jersey. Working Professionals Combine Campus-based and Online Programs at New Jersey Universities and Colleges Working professionals have more flexibility than ever before at New Jersey colleges and universities. Unique combinations of online and campus-based learning programs are available through New Jersey schools, such as: Kaplan University: New Jersey Online Programs. University of Phoenix: Jersey City College Campus and Online Programs. ITT Technical Institute: New Jersey Online Programs. .u14b146f1793bf339431354702f5a8eff { padding:0px; margin: 0; padding-top:1em!important; padding-bottom:1em!important; width:100%; display: block; font-weight:bold; background-color:#eaeaea; border:0!important; border-left:4px solid #34495E!important; box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -moz-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -o-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); -webkit-box-shadow: 0 1px 2px rgba(0, 0, 0, 0.17); text-decoration:none; } .u14b146f1793bf339431354702f5a8eff:active, .u14b146f1793bf339431354702f5a8eff:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; text-decoration:none; } .u14b146f1793bf339431354702f5a8eff { transition: background-color 250ms; webkit-transition: background-color 250ms; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; } .u14b146f1793bf339431354702f5a8eff .ctaText { font-weight:bold; color:inherit; text-decoration:none; font-size: 16px; } .u14b146f1793bf339431354702f5a8eff .post Title { color:#000000; text-decoration: underline!important; font-size: 16px; } .u14b146f1793bf339431354702f5a8eff:hover .postTitle { text-decoration: underline!important; } READ Criminal Justice Associate Degree Jobs 7 Exciting Career Opportunities from Court Services to Detective JobsMore New Jersey colleges and universities are available through College-Pages.com, the leading education and career resource website. Prospective students will also find links to informative articles about making education and career decisions in the state of New Jersey. Related ArticlesPennsylvania Colleges and Universities Pursuing Online and Campus Based Education in PennsylvaniaNew York Colleges and Universities Pursuing Online and Campus Based Education in New York, the Empire StatePursuing Online and Campus Based Education in Washington D.C.The Human Resources DepartmentConnecticut Colleges and Universities Pursuing Online and Campus-based EducationHealth Care Employment Opportunities
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