The Sarbanes Oxley Act ( Sox ) - 969 Words

To: New Client From: Vanda Mallo, Financial Adviser Date: November 10, 2015 Subject: Important changes in the accounting field Due to my position as your Financial Adviser, it is my duty to explain to you some important changes in the accounting field and the legislation that brought about this change. In 2002 the U.S. Congress passed the Sarbanes-Oxley Act of 2002 (SOX), a legislation put in place not only to improve the accuracy of corporate disclosures, but also to protect shareholders and the general public from accounting errors and fraudulent practices in all organizations. Although these organizations include corporations, small businesses, non-profit institutions, government bodies and any other entity where business is conducted,†¦show more content†¦This very important government agency, which consists of five commissioners from different political parties, not only oversees the SOX but also sets deadlines for compliance. Compliance is the most important change created by SOX to the accounting field, because it requires that all accounting be â€Å"in accordance with established guidelines or specifications, or the process of becoming so†. (Rouse, 2014) Compliance also means that rules established by industry regulations and government legislation are followed and honored by an organization, such as storing and retaining business records in IT systems, therefore to be in line with SOX, we principles and assumptions of accounting have been affected, such as the content and preparation of disclosure documents by public companies. I can assure you that we accept and abide by the regulations and guidelines put in place by SOX. Since compliance became our top priority, we utilize specific compliance software and IT compliance consultants, and along with our chief compliance officer (CCO), we will continue to serve our clients within these accounting compliance requirements. Business Ethics are believed to be the â€Å"study of proper business policies and practices regarding potentially controversial issues, such as corporate governance, insider trading, bribery, discrimination,

River Valley Civilizations of the Middle East Vocab Free Essays

1. Pastoralism- the practice of raising livestock 2. Bronze Metallurgy- the study of the chemicals of the metal Bronze 3. We will write a custom essay sample on River Valley Civilizations of the Middle East Vocab or any similar topic only for you Order Now Iron Metallurgy- the study of the chemicals of the metal Iron 4. Nile- gives people fresh water and is a major source for Egypt. The yearly activity is that it floods the river valley and moist fertile land is left behind. The resource the Nile has is the floodplain full of fertile land 5. Cataract- an unnavigable stretch of rapids and waterfalls 6. Delta- at one of the ends of rivers where the river spreads into many different streams 7. Silt- fine sand or clay that is easily carried by water 8. Papyrus- another type of paper that early civilizations used to write impotant info. It is thicker than paper 9. Irrigation- a process of saturating the land to be able to grow crops on it 10. Amun-Re- god of state and to whom common people turn to for adversity 11. Osiris- god of the underworld; his brother killed him and spread his body parts everywhere. His wife recovered them and gave him a proper burial. The gods were impressed and brought back to life Osiris, but as a spirit, or god of the underworld 12. Seth- god of chaos; brother of Osiris who killed Osiris 13. Horus- son of Osiris; associated with the pharaohs and the Sun 14. Ptah- the chief god of the ancient city of Memphis; he is a creator god and god of architecture and crafts 15. Isis- wife of Osiris; goddess that dealt with speaking to the dead, bring n]back the dead to life, curing the sick, and magic 16. Hathor- Cow- goddess of love and music 17. Ma’at- goddess of physical and moral law of Egypt, order and truth 18. Aten- god of the sun as in a solar disk that had rays coming towards earth which represented human hands reaching for ankh the pharaoh 19. Upper Egypt- up river or up the Nile river that reached the cataracts to Memphis 20. Lower Egypt- from Memphis to the delta part of the Nile River 21. Menes- king of Memphis in Lower Egypt 22. Theocracy- a type of government where the priest rules the name of God or a god 23. Pharaoh- an emperor that ruled Egypt 24. Vizier- a high official 25. Bureaucracy- a type of government where important decisions are decided by state officials rather than elected representatives 26. Hieroglyphics- Egypt’s writing that showed events that happened 27. Nubia- Country below Egypt that competed and fought with Egypt for land and who is more powerful 28. Old Kingdom- the first kingdom of Egypt were the Pharaohs forced workers to build huge pyramids 29. Middle Kingdom- Pharaohs became less powerful and they mostly were concerned about foreign affairs and they lived during a time of great prosperity or surplus 30. Intermediary Periods- the first intermediate period was between Egypt and Nubia. They both fought over land and about politics and they had five wars. The second one was the fight between Egypt and the Hyksos, or horse riding nomads. The Hyksos had bronze weapons that they obtained from Hittites and the Mesopotamians. Once again, they fought over land but in the end, Egypt obtained bronze weapons and pushed the hyksos out of Egypt. 31. New Kingdom- the Pharaohs in this era had lesser power than their ancestors, but they did build palaces, temples, and monumental statues to show off their power. They did work to extend the land occupancy of Egypt beyond the Nile delta. 32. Hyksos- horse-riding nomads who had bronze weapons obtained from the Hittites and the Mesopotamians. They dominated Egypt for a while, but Egypt finally obtained bronze weapons also and pushed the Hyksos out of Egypt. 33. Hatshepsut- First woman pharaoh who forced workers to build a statue of her 34. Fertile Crescent- the Middle East; the area where the land was very fertile to farm 35. Mesopotamia- the land between the rivers, or the land in-between the Tigris river and the Euphrates river 36. Tigris and Euphrates rivers- the significance of these rivers were that Mesopotamia had very little rainfall, but these rivers supplied a great amount of fresh water. The resources the rivers supplied were the ability to grow wheat, barley, and peas. 37. City-State- the early people had to control internal and external problems so they created a city-state. Within the city they controlled order and authority and prevented problems with urban citizens causing civil disorder. Externally from the city, you need a government to control foreign affairs such as agriculture in surrounding regions and authority in neighboring territories 38. Ur- a Sumerian city-state that dominated (with others) public affairs 39. Ziggurat- distinctive stepped pyramids that housed temples and altars to the principal local deity 40. Cuneiform- a form of writing used in Mesopotamia, Persia and Ugarit that involved wedged shapes on clay tablets 41. Sargon of Akkad- a talented administrator and a brilliant warrior who conquered all the cities of Sumeria. His life span was from 2370-2315 b. c. e 42. Epic of Gilgamesh- the story of a hero, who killed an evil monster, rescued Uruk from a ravaging bull and matched his wits to the gods. Enkidu, a cherished friend of Gilgamesh, offended the gods and he was sentenced to death. He wanted to cheat death and have a eternal life so he found a magical plant that granted that, but a serpent stole it and this made Gilgamesh realized the death is the ultimate fate for all human-beings 43. Hammurabi’s Code- if a person is an offender, or someone who does something morally wrong, he/she shall face a fierce punishment such as death, or cutting your hands off. 44. Sumeria- first civilization of Mesopotamia which prospered with its many different cities 45. Babylonia- dominated Mesopotamia because of its great culture. The king was Nebuchadnezzar who built famous buildings. Babylonia was great until the Assyrian empire took over 46. Assyria- they were interested in enforcing laws and expansion. After they took Babylonia, they expanded much of southwest Asia. They conquered Syria, Palestine, most of Anatolia, and most of Egypt. They believed in Hammurabi’s laws. King Assurbanipal had a library that saved great literature that survived to present day. 47. Neo Babylonia/Chaldean- a Babylon soldier named Nabopolassar wanted to overthrow Assyrian rule, but Egypt supported the Assyrians. There were many battles and Babylonia was starting to win and they captured the capital of Assyria. Meanwhile, Babylonia captured Jerusalem and there were peace treaties between the Cilician and the Syennesis leaders. In the end Babylonia dominated over Assyria 48. Hittites- they migrated to Anatolia where they imposed their languages and ruled the people there. They built a power kingdom which had close relations with Mesopotamia. They traded with Babylonia and Assyria and they adopted cuneiform writing. Later the Hittites conquered eastern Anatolia, northern Mesopotamia, and Syria all the down to Phoenicia. 9. Patriarchal- a type of government in which the eldest male has all the power and male descendants will get the power eventually. 50. Hebrew- a language and a religion that people from early times to present day practice 51. Phoenicians- an early Greek society. They did not have a monarchy, but rather different city-states with local kings. They interest in state building and their military. They deeply influenced other civilizations because of their industry and trade networks. They traded overland and they traded goods such as raw materials, or textiles, decorative items, pottery, etc. They also created their own alphabet which indicated their interest in literature, religion, and historical writings. 52. Indo-European- Common languages were Old Persian, Greek, and Latin in Europe because indo-Europeans migrated all over Eurasia. The origin of Indo-European was in present day Ukraine and southern Russia. They built their society in 4500 to 2500 b. e. c. They raised cattle, sheep, goats, and they domesticated horses. They used horses for wagons, carts, and chariots for travel. The Indo-Europeans migrated south, east, and west distributing their language. How to cite River Valley Civilizations of the Middle East Vocab, Essay examples

Compare And Contrast Seamus Heaneys Poems Digging And Follower Essay Example For Students

Compare And Contrast Seamus Heaneys Poems Digging And Follower Essay Seamus Heaneys poems, Digging and Follower portray to us the strong relationship between the father and son, as Heaney tends to look up to the elders in his family. Both poems create that pastoral type of atmosphere with the title, Digging suggesting to us digging into the past. Follower on the other hand gives us the image of the childs view of farming of imitating his fathers actions. The poems suggest the perfection of Heaneys father at manual labour, introducing someone for Heaney to look up to and admire. The poem Follower illustrates to us the strength and skill, which is processed in Heaneys father. The poem Digging suggests to us the great amount of immense skill needed to master working in the fields of the countryside. Both Digging and Follower tell us stories, which are similar and different in many ways. This poem Digging is quite similar to Follower as it shows how young Heaney looked up to his elders but in this poem he looks up to both his father and grandfather. Heaney sees his grandfather as now old, straining to dig flowerbeds. The poet recalls to himself of his father digging potato drills and even earlier his grandfather digging peat. Heaney knows he cant match men like them with a spade, knowing the pen is mightier for him, and he will dig into the past with it. Heaney also shows the skill and distinction needed in manual labour. The poet also illustrates to us their sense of work, as the father still digs in old age, and the grandfather, when working, would barely stop to drink. In the poem Follower it shows the skill involved in country life including being an expert, without breaking. This shows us what an accomplished farmer Heaneys father is. It also shows us the country life, by illustrating how much skill goes into a seemingly ordinary task such as ploughing a field. The sod rolled over without breaking doesnt only illustrate the skill in the country but the beauty as well. The idea of freshly ploughed soil, adds to the readers view of the country side as a beautiful place and so country life is also portrayed as something happy. Digging and Follower differ in their structures as Digging consists of a much looser structure than Follower. The first stanza consists of two lines, the second stanza consists of three lines and the third stanza consists of four lines. So the lengths of the stanzas in Digging vary quite a bit compared to the Follower. There is rhyme present in both poems but it is more frequent and powerful in Follower than Digging. Heres the rhyme in Digging, flowerbeds / away / drills / digging, and heres in Follower, round / eye / ground / exactly. In Digging, the first two stanzas have powerful rhyme but for the rest of the poem it simply dies out. Some of the rhyme words used are, sound / ground / down, suggesting strong rhyme. Generally the rhyme scheme used in Follower is ABAB meaning the first line rhymes with the third. In Digging the rhyme scheme in the beginning is AA BBB, but then the rhyme kind of dies out since not all the poem rhymes. Both Follower and Digging tend to use more of half rhyme rather than full rhyme, which doesnt make it intrusively obvious. The rhyme in both poems tends to give us a sense of rhythm to the poem. In other words it also emphasises the rhyme words bringing to us the connection between the rhyme words. Heaney uses more rhyme in Follower than in Digging because it gives a natural feeling to the poem and also helps in emphasising the fathers skill. In Digging there are some stressed and unstressed syllable words. Some of the stressed words are, Between finger thumb / squat pen rests snug gun. The words that are unstressed in that stanza are, my and my / the as a. In Follower some of the stressed syllables are, shoulders globed full sail strung, and some of the unstressed ones are, His like a. There are a variety of familiar poetic techniques used by Heaney in Digging and Follower. Assignment Poetry EssayIn both poems it is also shown the failures of the son not living up to his fathers examples, not continuing the family root, like old man could handle a spade / like his old man. This suggests that his grandfather and father dug, which has become like a family tradition, which is a metaphor as it is his familys in touch with the land. In Follower as well the son failed to follow the fathers example, as said, all I ever did was follow / nuisance, tripping. There is also a role reversal in Follower towards the end, when it isnt Heaney letting his father down but is in fact his father, my father keeps stumbling / will not go away. That type of role reversal, where the father is growing old doesnt happen in Digging making it a difference between the two poems. One of the differences between Digging and Follower is the fact that Follower uses a lot of figurative language like, globed. In both poems the son shows a lot of aspiration in both poems, for example, I ever did was follow / in his broad shadow round the farm, and in Digging, scatter new potatoes e picked / loving cool hardness in our hands. These examples from both poems tell us that he did show hope towards following his fathers life, but they simply couldnt do it anymore. They claimed that they didnt have the sort of talent their parents or grandfather did for this particular type of work. In Follower you would find two word sentences where as in Digging there none in sight. An expert, is the small phrase used Heaney which stands out due to being in the beginning of the second stanza and simply being only two words. The period after the two short words makes them stand out as something rather important. That two word sentence is like a subtitle gives us a hint of what the stanza is likely to be about. This one word sentence suggests to us that it is simply a fact Heaney grew up with and this idea of expertise makes it seem important. In the last sentence of the poem it begins with But, which should really only ever be used in the middle of a sentence. The use of this word suggests to us how significant Heaney sees this word to be, showing us how big the change has been, between the time he let his father down and when his father let him down. In Follower there is a pause between the single pluck and the explanation of what is being plucked. That helps us at the idea that such a small movement could have such a dramatic effect a single pluck // of reins, the sweating team turned around / and back into the land. His eye at an end of a line helps us feel the intensity and power of the gaze being described. Follower consists of six stanzas each consisting of about four lines. On the other hand Digging consists of nine stanzas of each containing different numbers of lines. Follower for example with a consistent number of lines keeps the poem flowing and helps the rhythm of the poem. Digging on the other hand doesnt has a specific layout which disrupts the flow of the poem slightly, and it also makes it slightly harder to read as well. I can come to the conclusion that both poems clearly show a great deal of similarities and differences, and both well written pieces give us a strong sense of the pastoral side of the world. Not to forget it shows us the strongly linked relationship between the father and the son and they way the son looks up to his father as a role model.