Emiliano Zapata and the Plan of Ayala

The Plan of Ayala (Spanish: Plan de Ayala) was a document written by Mexican Revolutionary leader Emiliano Zapata and his supporters in November of 1911, in response to Francisco I. Madero and his Plan of San Luà ­s. The plan is a denunciation of Madero as well as a manifesto of Zapatismo and what it stood for. It calls for land reform and freedom and would become very important to Zapatas movement until his assassination in 1919. Zapata and Madero When Madero called for armed revolution against the Porfirio Dà ­az regime in 1910 after losing crooked elections, Zapata was among the first to answer the call. A community leader from the small southern state of Morelos, Zapata had been infuriated by members of the wealthy class stealing land with impunity under Dà ­az. Zapatas support for Madero was vital: Madero may never have dethroned Dà ­az without him. Still, once Madero took power in early 1911, he forgot about Zapata and ignored calls for land reform. When Zapata once again took up arms, Madero declared him an outlaw and sent an army after him. The Plan of Ayala Zapata was enraged by Maderos betrayal and fought against him with both the pen and the sword. The Plan of Ayala was designed to make Zapatas philosophy clear and draw support from other peasant groups. It had the desired effect as disenfranchised peons from southern Mexico flocked to join Zapatas army and movement. It did not have much effect on Madero, however, who had already declared Zapata to be an outlaw. Provisions of the Plan The Plan itself is a short document, containing only 15 main points, most of which are quite tersely worded. It denounces Madero as an ineffective President and a liar and accuses him (correctly) of trying to perpetuate some of the ugly agrarian practices of the Dà ­az administration. The plan calls for Maderos removal and names as Chief of the Revolution Pascual Orozco, a rebel leader from the north who had also taken up arms against Madero after once supporting him. Any other military leaders who fought against Dà ­az were to help overthrow Madero or be considered enemies of the Revolution. Land Reform The Plan of Ayala calls for all lands stolen under Dà ­az to be immediately returned. There was considerable land fraud under the old dictator, so a great deal of territory was involved. Large plantations owned by a single person or family would have one-third of their land nationalized to be given to poor farmers. Any who resisted this action would have the other two-thirds confiscated as well. The Plan of Ayala invokes the name of Benito Juà ¡rez, one of Mexicos great leaders, and compares the taking of land from the wealthy to Juarez actions when taking it from the church in the 1860s. Revision of the Plan Madero barely lasted long enough for the ink on the Plan of Ayala to dry. He was betrayed and assassinated in 1913 by one of his Generals, Victoriano Huerta. When Orozco joined forces with Huerta, Zapata (who hated Huerta even more than he had despised Madero) was forced to revise the plan, removing Orozcos status as Chief of the Revolution, which would henceforth be Zapata himself. The rest of the Plan of Ayala was not revised. The Plan in the Revolution The Plan of Ayala was important to the Mexican Revolution because Zapata and his supporters came to regard it as a sort of litmus test of who they could trust. Zapata refused to support anyone who would not first agree to the Plan. Zapata was able to implement the plan in his home state of Morelos, but most of the other revolutionary generals were not very interested in land reform and Zapata had trouble building alliances. Importance of the Plan of Ayala At the Convention of Aguascalientes, Zapatas delegates were able to insist on some of the provisions of the Plan being accepted, but the government cobbled together by the convention did not last long enough to implement any of them. Any hope of implementing the Plan of Ayala died with Zapata in a hail of assassins bullets on April 10, 1919. The revolution did restore some lands stolen under Dà ­az, but land reform on the scale imagined by Zapata never happened. The plan became part of his legend, however, and when the EZLN launched an offensive in January of 1994 against the Mexican Government, they did so in part because of the unfinished promises left behind by Zapata, the Plan among them. Land reform has become a rallying cry of the Mexican poor rural class ever since, and the Plan of Ayala is often cited.

Name Chiagozie Harry Okeke. Date 02/20/2017. My Proposal

Name: Chiagozie Harry Okeke Date: 02/20/2017 My proposal policy â€Å"To Increase the border control and security against unauthorized immigrants. Unauthorized immigrants in the United States of American border control has being a big problem and concern with regards to national security. There are a lot of people from various countries that want to migrate into United States for so many individual reasons known to them. The United States is a country known for countless jobs which other nations don’t have. A great number of immigrants, however, want to move away from their government reason because the government doesn’t treat them right just the way they want to be treated. For that reason, they move to the United States because they want†¦show more content†¦However, the United States administration has made great efforts to safeguard border security for the purposes of creating a border control system that confirms that only those who are legally allowed to enter the United States will be able to do so. Therefore, my main challenges in trying to pass the policy will be trying to get the proposal to the house of senate, house of representative and the congress to approve it, finding the building cost issues of the border, payment for staffing issues, who will build it and who will fund it issues, length of time frame to build it issues, weather issues why building the border, the material cost issues, how to get people who will build the border wall issues and height issues. In terms of who would foresee as the potential blocker of policy, I will say that they are the congress, house of senate and house of representative. However, I will deal with them by trying to get the congress, the house of senate and house of representative on my side in other to see reasons with my proposal right from the onset by telling them the effective material cost, the importance of security, how it will protect the citizens in the long run. I will try to restructure my proposal and after which get more citizens on board to help them save the community more money. I

Abc Learning Centre And Key Audit Matters â€Myassignmenthelp.Com

Question: Discuss About The Abc Learning Centre And Key Audit Matters? Answer: Introducation According to the Global Information, in the years from 2005 to 2014 many majors companies in the world collapsed due to frauds and material misstatements in the financial reporting. The fallback of many companies like ABC Learning Center led to Global crisis in the economy in the period of 2008 onwards. To understand this, the statement has been prepared with the title Fallback of ABC Learning Center and Key Audit Matters. The title has described the main intentions for which the statement has been prepared and presented. The fallbacks warn the authorities regulating the financial reporting and authorities has increased the role and responsibility of both the management of the company and the auditor of the company before presenting any information to any stakeholder. The statement has been prepared with appropriate headings and subheadings which detailed the full purpose of the statement. The first section of main body describes the information about the company and its working along with the deficiencies which led to fallback of the company. The next section describes the new developments in the auditing field which enhances the quality of the reporting and what can be done in the company to prevent the fallback. The statement has ended with proper conclusion and recommendation. The statement has been prepared using the primary and secondary source of information available on reliable sources. Information About Company One of the biggest companies in Australia is ABC Learning Centre Limited which is engaged in providing the services related to child care facilities in Australia as well as other countries of the world. The company was incorporated in Australia in 1981 as the laws and regulations applicable in Australia and enhances its business operations in USA and New Zealand. The company is listed in ASX-Australian Securities Exchange in March, 2001 and after that the success story of the company has started which led the share price of the company to go from ground level to sky and the success story continues until 2008. The company started its operations with providing the child care facility to children up to 5 years in age which before the start of the primary school. The company also providing the care services for child for the time after school and before going school and also in the holiday period. The companies by its teachers help the children to learn the basic education and enhance the interpersonal skills of the child. In the center, the company provides different activities and games for different age group children and helps them to understand the basic things with the help of these activities and also provide the food facility for children. After 5 years of incorporation, in 1995 the company has opened the Institute namely National Institute of Early Childhood Education to educate the trainers about the child care. This shows that the company has growth and expansion from its start only and wants to expand in different parts of the world. In 2005, the company tries to expand its operat ions by providing the primary school education along with child care facility in combination with Judius Propriety Limited. But unfortunately in 2008, the company has fallback and comes to end with winding up. Causes For Fallback The company ABC Learning Center Limited was growing at faster pace during 2000 to 2005 and has acquired more than 15% of the market capitalization in Australia (Bajada and Trayler, 2010). The following the causes for its fallback in 2008 and went into liquidation:- Wrong Accounting Treatment The major cause for fallback of the company is the wrong accounting treatment of different items in the financial statements of the company by its management which led to accounting frauds. The followings are the instances where the company has done wrong accounting treatment:- The most important cause for fallback of the company is wrong accounting for intangibles which are generally represented as licenses obtained by the company for running child care facility. As per AASB 138, if any cost has been incurred by the company for acquiring any right or permission then that right is considered as intangible asset because it does not have any physical existence and will provide the economic benefit in near future. Intangibles as per AASB 138 shall be recognized in the books at cost or at revalued value. The cost should be the amount paid for acquiring the asset by the company should be recorded in the books. If the intangible has fair market value which means they can be traded in market at certain value then the intangibles should be recorded at revalued valued in the books. The company was following the wrong policy in recording the license in books at revalued value without considering the fact they are not tradable in the market and has not possessed any m arket value. The company and its management wrongly used the rules laid for intangible and revalued its licenses on irregular time intervals resulting in increase in Total assets of the company which comprises more than 75% value only of licenses (McRobert, 2009). Also, according to AASB 138 revaluation of intangibles can only be done if the non revaluation can hamper the financial health of the company but the company has done revaluation without considering the fact that the licenses become obsolete over a period of time. As a result, ASIC has said the ABC Learning Center Limited is indulge in false practices of accounting and the financial statements of the company contained the misstatements which the material for decision marketing (Thomson, 2008). The wrong accounting treatment of transactions which have occurred between related party. The company and its management have siphoned off its funds in related parties by entering into transactions with related parties. The company has $ 27000000 to Austock Company as brokerage charges in which the Mr Eddy is the shareholders who is the title-holder of the company. Also, the company has paid $ 74000000 to Queensland Maintenance Services as maintenance charges in which relative of title holder is major shareholder. In this manner the funds of the company has been diverted to other entities without proper accounting about them (Sumsion, 2012). Corporate Governance letdown Corporate governance refers to the modes through which company and its process, actions and procedures can be measured in accordance with different policies and strategies as framed by the company and its management time to time. According to information that has been made available on secondary sources it said that the major cause for fallback of the company was its title holder Mr Eddy Grooves. Mr Grooves always take decisions about the working of the company at his own discretion without taking into account the structure and size of the company. As company expansion has happened then the decisions regarding the companys action should be taken in consultant with board rather than taking them on discretion. The following are the flaw that shows poor Corporate Governance by the company has been followed:- Expansion of the company has been done in exchange of the quality of services provided by the company for child care. The employees and trainers are performing as per the quality standard set for the company. The title holder has not considered the same fact before entering into any new expansion contract (Penn, 2011). The corporate governance report of the company always states that the company had not entered into any related party transactions with any of the entity but the in actual the fact was wrong. The company had entered into numerous related party transaction and the management as well as auditor have not disclosed the same fact in annual reports of the company. In the year 1991, the Australian government has changed its policy and allowed a grant for the entities that were in business of child care facility whether profit making and nonprofit making. The company and its management have not taken the benefit of this scheme and rather investing different company in form business combination for expansion of its operations in different areas by investing more value than their asset value. Faults in Auditing- The auditor of the company has gave unqualified audit report for continuously year to year without taking into account the wrong accounting treatment done by the company in relation to intangibles and related party transactions. The auditor has not disclosed the facts related to factors hampering the Going Concern and Corporate Governance policies of the company. In 2008, the company has changed its auditor to Ernst and Young but they have denied in giving audit report without correcting the financial statements of the company. The previous auditor has not considered the facts that intangibles should reinstated and should be shown at correct value so that profits can be ascertained correctly and share price should be at correct value. Unqualified Report By Auditor Unqualified audit report means that the auditor has given opinion that the financial statements are free from any material misstatement and represent the true and fair view about the affairs of the company. In any fallback, the auditor and his reporting about the company is most important factor as it validates the information provided by the company to its stakeholders. In the fallback of ABC Learning Center Limited, the auditor has issued unqualified audit report for previous years prior to fallback which misleads the investors. The following can be considered as causes to issuing unqualified audit report by auditor:- The auditor has considered and relied upon the accounting policies followed by the companys management in relation of intangibles and has not considered the fact that treatment of intangibles has not done as per AASB 138 The auditor has received handsome remuneration for providing the unqualified opinion. Full professional due and care has not been followed by auditor in reporting the affairs of the company as the auditor even has not mentioned that the licenses owned by the company contains more than 50% of the total value of the assets of the company which in reality never increase in fair value (Kachelmeier, Schmidt and Valentine, 2016). Australian Standard On Auditing -701 Auditing has major impact in authenticating the financial reports prepared as per Corporation Act, 2001 and AASB principles and guidelines. Audited Financial reports are used by different stakeholders to form the decisions regarding the company as the auditor is considered as external independent party who has professional skills to assess the financial reports. With passage of the time, the need for new developments in audit is required and as a result ASA 701 has been introduced and become applicable from 2015 which enhances the roles and responsibilities of the auditor. The major reason for introduction of this standard in auditing guidelines to prevent the fallback of the companies due to lack of information provided by auditor in the audit report and not establishing the liability of auditor for not communicating the indicators of risk. By this standard, the auditor has to report the Key Audit Matter in his independent audit report and not doing so will enhance the chances of ac tion against him (AASB, 2015). Content And Conditions Of Asa 701 Applicability The foremost objective of this standard to assess the key audit matter by auditor and after assessing the auditor should include those matters in the audit report which are the part of companys annual report. The auditor has to consider and identify the affairs of the company which has high degree of risk and should be communicated by the shareholders to auditor while conducting and performing the audit function of the company (McKee, 2015). For assessing key audit matter the auditor has to consider the following:- Highly risky areas which require attention as per Auditing Standard 315 Areas in which the management of the company has used an accounting estimate like life of an asset Any matter transaction or event that has happens during the course of audit. After considering the above, the auditor has to use his professional judgment and skill to identify which areas needs reporting in audit report to be reported as Key Audit Matter. The auditor should not provide any separate opinion on the Key Matters identified and reported rather the auditor should the degree of risk associated with Key Audit Matter for better decision making (Cordos and Flpa, 2015). Communicating The Important Audit Matters The fallback of ABC Learning Center Limited may not happen in 2008 if the Auditing Standard 701 has become applicable before 2007 and the Global crisis could be saved. The audit report of the company should include the following as per the requirement of the ASA 701 and the preventive action can be taken by investors on the information supplied by auditor:- Treatment of Intangible Assets in Financial Statements The independent audit report by auditors should include that the company has been following the revaluation basis for valuing the intangible assets like licenses in inappropriate manner which is the violation of the accounting treatment for intangibles suggested as per AASB 138. Faster pace Growth The auditor should informed in his audit report that the company is following different policies to achieve the growth at faster pace which can harm the basic assumption of Going Concern in coming period and has high chances of risk for the investment made in company by investors. (Masytoh, 2010). Related Party Transactions The auditor should include in his audit report about the transaction entered by company with different entities in which the title holder of the company has substantial interest. The related party transactions have high risk of manipulation of accounts and funds by the management and can mislead the investors of the company. Conclusion The financial reports and the auditors report are basis for companys performance and investment in the company. From the statement, it is concluded that the Auditor has helped the management of the company to hide the facts about the companys performance and accounting frauds which mislead the investors and share price has unexpectedly rise. Also, there is no such guidelines as well in past which can establish the liability of the auditor about reporting the misstatements. So, the fallbacks happen with the collision of management and the auditor of the company. Recommendation It is recommended from the statement that the duties of the auditor should be fulfilled in appropriate manner with full professional ethics and dedication. The auditor should disclose all information which can affect the stakeholders decision and companys performance so that fallback can be prevented. Also, from the time to time the government authorities should make new rules and regulations for the benefit of the society and business entities. References AASB, (2015), ASA 701, Communicating Key Audit Matters in the Independents Auditors report, available on https://www.auasb.gov.au/admin/file/content102/c3/ASA_701_2015.pdf (accessed at 17/09/2017). Bajada, C. and Trayler, R., 2010. How Australia Survived the Global Financial Crisis.The Financial and Economic Crises: An International Perspective, Edward Elgar: Cheltenham, UK and Northampton, USA, pp.139-154. Cordos, G.S. and Flpa, M.T., 2015. Understanding audit reporting changes: introduction of Key Audit Matters.Accounting and Management Information Systems,14(1), p.128. Kachelmeier, S.J., Schmidt, J.J. and Valentine, K., 2016. The disclaimer effect of disclosing critical audit matters in the auditors report. Masytoh O, (2010), The analysis of determinants of Going Concern Audit Report, Journal of Modern Accounting and Auditing, Vol 6(4), pp 27-36. McRobert, A., 2009. ABC Learning Centres Limited-did the annual reports give enough warning?.JASSA, (1), p.14 McKee, D., 2015. New external audit report standards are game changing.Governance Directions,67(4), p.222. Penn, H., (2011), Gambling on the market: The role of for-profit provision in early childhood education and care-Journal of Early Childhood Research,9(2), pp.150-161. Sumsion, J., 2012. ABC Learning and Australian early education and care: a retrospective ethical audit of a radical experiment.Childcare markets local and global: can they deliver an equitable service, pp.209-225. Thomson, J., (2008), Five lessons from the Spectacular fall of Eddy Grooves, available at https://www.smartcompany.com.au/finance/five-lessons-from-the-spectacular-fall-of-eddy-grroves.html accessed on 17/09/2017.

Path To Power Essays - Nazi Germany, Chancellors Of Germany

Path To Power Filling three high-level voids caused Adolph Hitler to rise to power as the totalitarian dictator of Germany. With his country in the ferment left from World War One, groups at all levels of politics were looking for a savior. Hitler stumbled upon an awareness of his own charisma, saw the opportunities to usurp power, and pursued his assent. The key factors allowing his success were his rise through the German Workers' Party, becoming Chancellor of Germany, and orchestrating the combination of the offices of president and chancellor. The first factor was Hitler's ordered membership in the German Workers' party. In September, 1919, officers of the Munich Command suspected disloyalty among political groups when it came to the military, and they needed a spy. They chose Hitler because of his towering hatred for Jews and ?Traitors.? His mission was to join the German Workers' Party and help it grow. Shortly after joining the Party he learned that their goal was to discuss ways of creating a better Germany. Many of the members blamed the Jews and Marxists for the problems of Germany, but they had no plan or program to set things right. Working with this organization caused Hitler to discover something about himself. He never expected that he had a gifted ability to control and influence people for his gain through speech. The more he spoke, the more enthusiastic they became, and the more control he had over them. Hitler's emotions ignited the crowd. People lost control of themselves, trembling, sobbing, weeping, and howling. Men as well as women fainted and fell over in the aisles. They were bewitched. Hitler quit the military and decided to wield the German Workers' Party as his weapon to become the dictator of Germany. The next stepping stone arose when President Paul von Hindenburg decided that the Nazis could no longer be kept out of the government and asked ex-Corporal Hitler to become Chancellor of Germany. He accepted and thus began the second phase to total power. Although Hitler was Chancellor he still couldn't mount his revolution from within. He needed additional Nazi seats in the Reichstag, similar to our Congress, to gain total power. In order to gain these seats he also needed an election along with a reason for the voters to support the idea of a dictatorship. He manufactured a crisis to accommodate his cause. One evening just before the elections, the metal dome of the Reichstag burst into flames. The fire was so tremendous all the firemen could do was watch it burn to ashes and scorched brick. Hitler pinned the blame to Communist leaders and gained over 17 million votes that secured 288 Reichstag seats. Hitler's plan was a success and he was ready to advance to being the totalitarian leader of Germany. The third and final phase of Hitler's conquest was set to begin. The Reichstag, consisting of only Nazi supporters Hitler's SS men allowed in, met on March 23 to vote on the Enabling Act which gave Hitler total power over their rights to suspend the constitution, change any law, and make any law. With the communist leaders banned from the Reichstag, the Enabling Act passed 441 to 91. Hitler moved quickly to strike anyone else who was a threat to him by killing them or putting them into concentration camps. On August 2, 1934, President Hindenburg died, and the military, pleased with Hitler's accomplishments, allowed Hitler to combine the offices of Chancellor and President, which included being commander in chief of the armed forces. Since all other political parties had been officially abolished, the Nazi flag became Germany's official flag, and every serviceman, from General to Private, had to swear an oath of obedience?not to Germany, but to Hitler himself. With this oath, The Fuhrer's Third Reich was firmly established. With these three key strategies, Hitler became the totalitarian dictator of Germany and the horror of the Holocaust began in earnest. No one dare question his treachery. The prophecy of General Kurt von Schleicher was soon to be fulfilled. As he predicted, ?This corporal will destroy Germany and it will have a horrible end.?