What a CPA Should Consider While Conducting an Error Analysis Essay Example

What a CPA Should Consider While Conducting an Error Analysis Essay Example What a CPA Should Consider While Conducting an Error Analysis Essay What a CPA Should Consider While Conducting an Error Analysis Essay In accounting, errors are classified as errors in recognition, errors in measurement, errors in presentation and errors in disclosure in the financial statements of a given company. An error can be as a result of mathematical mistakes, mistake in applying GAAP or an oversight of facts that were in place when the financial statements were being prepared. In recognition of an error, a CPA should always be in a position to predict, locate the error and also correct errors in their functions of systems and procedures design, controllership and substantiation (Thompson McCoy, 2008). A CPA professional should determine carefully the entry that was made in the books of accounts. For instance, the entry can be an expense, inventory, purchase or sales.   He should effectively classify the type of entry into the above mentioned categories. Secondly, the CPA must consider which the correct entry was. Thereafter, he or she should examine the accounts which are affected by the error and analyz e increases or decreases needed. Finally, the CPA should accurately make the correct entry in the accounts. The CPA should consider all the aforementioned items and steps to prevent the error of one particular period affecting the financial statements of the subsequent years, for instance, overstating closing inventory of a given year will overstate the income of that year and consequently understate the income coming year. If the CPA puts into consideration the above items, the errors will be accurately corrected and will not affect the income of several periods. However, if the steps used in error analysis are not put into consideration, the financial statements will be overstated or understated. This is because the occurrence of the errors will have an impact on the balance sheet and also the income statement. This will result to a wrong picture of the company’s performance which leads to loss of investors’ or creditors’ confidence with the company. References Thompson, J. H McCoy, T. L. (2008). An Analysis of Restatements Due to Errors and Auditor Changes by Fortune 500 Companies. Journal of Legal, Ethical and Regulatory Issues, Vol. 11, p. 12-17

Socio-Cultural Effect on International Students Dissertation

Socio-Cultural Effect on International Students - Dissertation Example .. 6 2.1. Background literature †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 7 2.2. Focal literature †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦... 7 3. Chapter 3: METHODOLOGY †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 9 3.1. Provisional research questions †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 13 3.2. Research design †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 13 3.3. Sa mpling †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 14 3.4. Data collection instruments †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦... 14 3.5. Data collection †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 14 3.6. Data analysis †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 15 3.7. Time frame †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã ¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 15 3.8. Ethical and Legal Considerations†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...16 4. CONCLUSION †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦... 16 5. References †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. ... countries for many reasons, and when they go to their new country, they have to deal with new beliefs, practices, mannerisms, and other components of the new culture. Some of the reasons for emigrating include work, school and marriage among others. However, the most challenging of these reasons for change is education. This is primarily due to the demands of day-to-day school life including getting decent grades to fulfil one’s dreams or sustain a scholarship, or the challenges of interacting with native students who may have pre-emptive misconceptions about foreigners. Moreover, the student is under pressure of learning more than the course content; for instance, one has to adopt the normal behaviours of natives, some of which may not be in line with their beliefs. In addition, the students have to familiarise with the native language and work on their accent when using English, which are the main language barriers and principal subjects of ridicule against foreign students. Finally, these students have to learn new places, including where to find utility services, go shopping, go for classes, and entertainment places among others. Canterbury Christ Church University has programs for helping foreign students settle in the new country including clear guidelines on requirements, process for course application, acquisition of student visas and others. However, the extent to which these forums help international students is not clear as many studies just focus on their availability. Background Information General According to BBC.co.uk (2009), the number of international students in United Kingdom universities has been on the rise, with over 48 per cent increase between 2000 and 2006. Moreover, students for beyond the European Union nearly doubled in a decade to

Business Engineering With ERP Systems Essay Example | Topics and Well Written Essays - 500 words

Business Engineering With ERP Systems - Essay Example Integration of processes means that any change in a particular field will reflect on all the related fields of the organization. In this sense each centre or branch will be connected with the other, as the same information will be available throughout. For example: a change in the inventory levels will be detected by the purchase department without delay, enabling them increase the inflow of raw materials accordingly, further leading the manufacturing department to increase production, so on and so forth. As and when an event or functions occur its consequent actions will be automatically triggered, resulting in efficient and effective handling of each task. Moreover, R/3 provides a system that provides for the storage of Static ('Master') and dynamic ('transaction') data about the organization structures, products, customers and the process to be followed. The Master Data is centrally stored and therefore shared across application modules) so as to eliminate data redundancy and to enforce data consistency and integrity. Thus, when creating transactions like a sales order, the R/3 system copies information from master data.

Marketing and Strategy Analysis Assignment Example | Topics and Well Written Essays - 2000 words

Marketing and Strategy Analysis - Assignment Example Strategic decisions are concerned with the issue of setting a direction for the organization to move or the course the organization will follow. Though very crucial, yet preparing 'strategic moves' for future often is not always based on hard fact, but on presumptions as well. It involves past experience, forecasting and 'surround-effect'. Reckitt Benckiser has over the year successfully implemented the strategy of building strong brands across all its key categories like surface care, fabric care, dishwashing, home care, health and personal care and food. If Lysol is a leading brand in disinfectant cleaning, Calgon holds the number one market position in fabric care in Europe. Similarly placed are the major categories like Vanish (fabric care), Veet (cosmetic depilatories), Mortein (pest control) and Airwick (air fragrance). This strategy has paid rich dividends for the company with its top 15 brands consistently accounting for a majority of the company's revenues, from 40% of total revenues in 2001 to about 56% in 2005. such a brand creation in different categories allows Reckitt to; The consumer products business is mainly driven by three basic demographic factors: population growth, household formation and household income growth. Reckitt Benckiser has been consistently on the lookout for such a market in order to register strong growth in many such developing markets. Increasing focus on the developing markets like India and China are part of this strategy. The strategy of Brand building in such a market helps in deep penetration of the product reach. This way the investment in brand building is more than compensated by the market revenues. Reckitt Benckiser has made strategic moves with the help of the management comprising of young as well as experienced with careful selection of team from different nationalities in order to solicit contributions from them in good measure which helps in devising marketing strategies for different markets. Bart Becht, Chief Executive Officer, a Dutch national leads the pack. He has served many good companies in various capacities. Bart is followed by five Executive Vice Presidents with Javed Ahmed (a Pakistani), Freddy Caspers (a German), Rakesh Kapoor (Indian), Alain Le Goff (French national) and Elio Leoni-Sceti (Italian). Company has segmented its market broadly in three categories worldwide; North America & Australia, Europe and Developing markets. This helps the company in gaining a broader outlook about different markets. PESTLE analysis for Reckitt Benckiser PESTLE stands for political, economical, socio-cultural, technological, legal and ecological factors. Political: The range of products that Reckitt Benckiser is in, doesn't make it too controversial and unpopular with any government or society. The company has committed itself to the health, safety and welfare at work of its employees; complying with applicable health & safety legal requirements; and, the continual improvement of its health & safety control arrangements and performance. The products too are categorized as safe and great emphasis is laid in understanding all the issues involving safety associated with its products. Keeping high standards of safety saves it from the ire of the political classes as

Zongshen Group Essay Example for Free

Zongshen Group Essay Chongqing, a city in central southwestern China, had a heritage in heavy manufacturing, as it was one of the centers of the Chinese defense industry, especially for vehicles. In 1980s, when the Cold War slowed, the central government wanted to reduce defense expenditure and asked some of the state owned enterprises (SOEs) to begin manufacturing civilian products. At the beginning only SOEs could get license for the business but government permitted people to go into business for themselves but they could only work as individual business operators and could not set up companies. Many of the SOEs turned to parts production. Zuo Zongshen, being a former motorcycle repairer, decided to open a motorcycle repair business in 1982 with the present condition in China. Almost all of the motorcycle industry was producing imitations of Japan motorcycles at first as they could not afford any investments for research and development. By 1992, the regulations had changed and individuals were permitted to set up private companies, so Zuo quickly set up a company to assemble motorcycle engines from purchased parts which was capitalized at CNY500,000. The parts that were manufactured by SOEs were the copies of Japanese engines. There were several hundred of these suppliers and assemblers had to figure out how to select the right ones. Being a former motorcycle repairman, Zuo knew which factories made the good ones and what were the good brands. After 3 years of assembling, Zuo was dissatisfied with the approach as it was not easy to get parts from manufacturers as they were mainly responsive to large scale SOEs. He used to use his network and sometimes â€Å"red envelopes† to get the parts. With the experience he had, he has started to make core components in house and increased the number of the components in house production as his capabilities improved. He classifies the necessity to do this in three drivers; to make a differentitation, to guarantee the supply and also to upgrade the parts as a good start for innovation. In order to improve quality and reliability of parts that it produced as well as to reduce production costs, Zongshen started applying advanced technology tools such as computer aided design and computer aided manufacturing to its product development. Besides, Zongshen also sought manufacturing consultant from former Honda employees and visited its competitors and prospective partners like Harley- Davidson in the United State. As a result, Zongshen was stood out in the common manufacturers throughout the country. In 2000, Zuo decided to build up the company group structure. They splitted the responsibilities between the departments. Then they decided that they should tap into capital markets. Becoming a world class competitor would require a lot of capital, if the company could float its stock, it would have a source of equity capital. The technique that Zongshen used to raise its financial capital is very artful. Instead of following the tradition method which is through an initial public offering (IPO), Zongshen used another technique called â€Å"Reverse Merger† or â€Å"Backdoor Merger†. The technique can be described in detail that Zongshen had a target list of companies which had an existing list but lack of assets or liabilities. Once Zongshen could attain one from the list, it would merge its assets into. This technique is very critical for the success of Zongshen. In fact, when it became the largest shareholder of a Chengdu company, it divested the assets of the origina l company and inserted its own assets from the engine company. As the result, it turned into the largest engine manufacturer in the Chinese motorcycle industry. In 2004, Zongshen added its 3rd business, another listed company in Canada. Buying PEM Technologies through Norstar Venture in Canada led Zongshen to be able to control the technology manufacturing proton exchange membranes, a key element in producing hydrogen fuel cell. Having this technology, Zongshen became very successful in manufacturing and selling e-bikes. In fact, its two subsidiaries could produce 350,000 units of e-bike a year. Its sale volume increased dramatically from 50,000 units in 2007 to 220,000 units in 2008. Moreover, Zongshen enhanced its effectiveness by collaborating with other established firms. Piaggio, for instance, became its partner in exploring rural markets. The corporation set up a new company and planned to manufacture 100,000 scooters a year. As a part of the new joint venture agreement, Zongshen would supply the company with a significant amount of parts. In fact, by 2005, Zongshen provided 35% of accessories and components of the scooter. It was expectedly increased by 50% in 2006. In 2005 the Chinese motorcycle industry still had too many manufacturers, and they were introducing undifferentiated products to the same customers. As a result the margins were too low. Zuo studied W.Chan Kim and Renee Maugorgne’s book about â€Å"Blue Ocean Strategy† which argued that firms should go after uncontested â€Å"blue ocean† market, and look for some new demand instead of chasing existind demand in hyper competitive â€Å"red ocean† markets. Zuo decided not to produce imitations; instead Zongshen launched the cyclone project to develop products with technology in order to introduce differentiated products. The original production facility was converted to a RD center and Zongshen contracted with Nova design to assist with new product designs. After spending CNY300 million, they launched first Cyclone products in 2007 and 2008. But in the markets that change was not succesfull. Consumers and retailers had doubt that Zongshen could make such good products and the blue ocean products failed. So they decided to launch â€Å"Purple Ocean† products with a higher quality than red ocean products and of course with higher prices, but still lower than blue ocean products. The â€Å"Purple Ocean† products coincided sharp rebound in profitability. Improved quality and styling helped products such as ZS250 to gain popularity. One key change for the company was implementing a new performance evaluation and incentive scheme that linked all employees’ base salary to the breakeven point of the company. For the e-bike market, traditionally lead acid batteries were used. While inexpensive and mature technology, lead acid batteries were heavy and had alimited lifetime to deep discharge cycles. Zongshen PEM was using either lead acid or lithium ion batteries. The latter gave the e-bike longer range and stronger climbing capability. As there were many entrants to the market it is easily seen that the base skills for e-bike were not hard to develop but Zonghsen was determined not to compete in high volume, so the question was differentiation. The key differentiators in e-bike industry were in several categories, and the challenge was to have required skills. The company launched a tool called â€Å"Master Apprentice agreement† with about 40 key personnel and managerial positions. Zuo was personally ta king care of those personnel and helping them to build skills and giving gifts. Also there was a career development plan for those employees. While talent had always been a challenge for Zhongsen, it is now very critical as they want to transform to e-bikes.   How did Zongshen acquire the capabilities to produce motorcycles? As noted above, Zou was a motorcycle repairer in the past. As many of the SOEs turned into manufacturing of civilian products, with the change of the laws and permissions he first became an individual business operator. After 1992, the regulations has changed and indivuduals were permitted to set up companies so Zuo set up the company. As he had experience and and was not coming from the trenches, he knew to select the best parts and Zongshen became a good assembler. After some years of assembling he decided to produce some critical parts in house and gradually he has started to manufacture more parts. He classifies the necessity to do this in three drivers; to make a differentitation, to guarantee the supply and also to upgrade the parts as a good start for innovation. Zongshen also adopted the comp uter aided design relatively earlier than the others.

The effect of the Philippine Revolution

The effect of the Philippine Revolution This investigation assesses the extent of the Philippine Revolution had on the Philippine culture. In order to analyze the effects of the revolution on the political structure of the Philippines, the investigation will involve what the how it was several years before the Philippine Revolution, also known as the People Power Revolution. The political structure after the Philippine Revolution will also be researched. This research will be done to evaluate the changes in the overall political structure. The two primary sources for this investigation include Monina Mercados A People Power: The Philippine Revolution of 1986: An Eyewitness History along with Florentino Rodaos book, The Philippine Revolution of 1986: Ordinary Lives In Extraordinary Times. The two sources that will be used will be analyzed according to its origin, purpose, limitations and value. Summary of Evidence The online article What Was People Power? states that the revolution was a non-violent movement of united Filipino citizens. They were lead by Corazon Cory Aquino, the wife of Benigno Aquino, a leading opponent of the rule of President Ferdinand Marcos, an advocate for the opposition of their Nationalist Party. This movement was a success because it led to the overthrow of Ferdinand Marcos. After the overthrow, Corazon Aquino won presidency. Ferdinand Marcos was a corrupt leader. He was president of the Philippines for twenty years (for two terms), from 1965 to 1986.  [1]  After World War II, Ferdinand Marcos emerged from World War II with the reputation of being the greatest Filipino resistance leader of the war and the most decorated soldier in the U.S. Armed forces.  [2]  Before being president of the Philippines, Marcos had been the leader of the Ang Maharlika. The Ang Maharlika was a secret resistance that Ferdinand Marcos had created. It was said that this secret resistance was made up of spies and revolutionaries (assassins), in actually, the resistance consisted of counterfeiters, thieves, and gunmen. The Ang Maharlika was a guerilla force in northern Luzon. As president Marcos excelled in achieving infrastructure development along with international diplomacy; however despite these great achievements he, along with his administration, was extremely authoritarian, corrupt; they were also politically repre ssive, and they also violated human rights. In 1983, Benigno Aquino Jr., a senator and governor of Tarlac who opposed Marcos, was assassinated due to a gunshot to his head. President Marcos, along with the rest of his government, was involved in the assassination. This assassination became the catalyst of the People Power Revolution. From 1972 up through 1981, Marcos government passed a martial law that repressed the peoples freedom. He claimed that it was to create New Society based on new social and political value. Despite the laws success in reducing crime, it frightened any political opponents causing them to go into exile. The same goes for the rest of the people. They could not have a say in anything. Things were about to change for the better once Ferdinand Marcos was exiled. After the revolution, Corazon Aquinos presidency was the start of democracy for the Filipinos. The new government, the Constitutional Commission gave them a new constitution. It was ratified on February 2, 1987. The Constitution then went into effect on the eleventh of that month. It diminished presidential powers from declaring martial law. The Constitution also restored the bicameral congress. Evaluation of Sources The source Mercados A People Power: The Philippine Revolution of 1986: An Eyewitness History was written by Monina Mercado. It tells the story of the revolution that exiled Ferdinand Marcos from power through a collection of various stories by many different people told in their own words. It was published in 1987 making it somewhat of a credible source. This is said because it was written after, if not during, the revolution. This means that it contained real, current information. On the other hand, being published so soon after the revolution had occurred means that it will not have all the necessary information. If it was to describe the effects of the Peoples Power Revolution, it would only mention the effects that occurred only between that one-year time period. It would not encompass the effects over ten or twenty years. It appears that the purpose of the source is to inform readers about the Philippine Revolution of 1986 and her point of view on the situation. A People Power: The Philippine Revolution of 1986: An Eyewitness History is limited because it is biased. The author is clearly a supporter of Corazon Aquino. She does not write about what the people on the other side of the revolution thought. The sources value is questionable. It does its purpose and informs readers of the revolution and it does sheds light on the events which toppled the Marcos dictatorship. The second source is The Philippine Revolution of 1986: Ordinary Lives in Extraordinary Times was published in 2001, making it a valuable source. This book is the most recent resource out of both of the sources. It was written by Florentino Rodao. The author of this book goes into detail about gender and ethnicity during the Revolution; corruption in the second-half of the nineteenth century; the circuitions intra-Asian trade; the influx of refugees to Cavite, which affected the rivalry between Bonifacio and Aguinaldo; the travails of the Franciscan friars; and the hopes and fears of a Spanish soldier as seen through his letters. The purpose of this book was to describe the time in which they were ruled by the Spanish and when they were freed. With this being said, this was not a very valuable book for this investigation. It does not completely talk about the issue at hand, the People Power Revolution; thus limiting this book much more. It does not go into depth about the revolution, rather the time before it. In a sense, this book is valuable because it gives background information on how the people were before the revolution, therefore allowing for a comparison to be made between the time periods. D. Analysis Every single kind of revolution brings about change. The Philippine Revolution, in this case brought about a positive change. After 1986, there were many more social and governmental changes. The Philippine Revolution brought about great social changes. The people were not to be socially repressed any more. People could speak their mind without getting reprimanded. The revolution, along with all other revolutions, was a time of military and political struggle for power. This thoroughly affected the people. Even before the Peoples Power Revolution Filipinos had been military and socially repressed because of the Spanish. After gaining their freedom, they had little time to be their own; to be free, even if it was just for a little while. They were not technically used to having such freedom, so when Marcos became president there was not much resistance. With all the changes being made throughout the Philippines, it is not shocking that, socially, the country changed. This comes to sho w, why there was not resistance to Ferdinand Marcos in the beginning. While the Philippine revolution overthrew such a powerful, despotic leader, it left much of the old centralized power structure unchanged. The U.S. still retained major influence through military aid and bases. The Philippine military remained intact under Defense Minister Enrile, the same man who had gotten rich from political connections while serving as Defense Minister under Marcos. The new President, Corazon Aquino, was from a wealthy family. The poor were still poor, and the rich were still in charge. The Philippine revolution demonstrates what the power people can have when they unite and withdraw consent. The same dynamics apply, no matter what the issue. If Filipinos had decided to go on and struggle and fight for a more just division of wealth, the abolition of the military, and/ or a decentralized government that was more responsive to their needs, who knows what more amazing things they might have achieved. E. Conclusion To conclude, there were social and governmental changes as a result of the Philippine Revolution. After Marcos was exiled, there was much more social freedom. Political leaders could actually speak their mind and exiled. The people were given the right to voice their opinions and not be punished. What changed drastically was the government. The Philippines came from being an authoritarian state to a bicameral democratic country. The People Power Revolution of 1986 signified the unity of the civilians and how they came to the aid of the military, which had long been an instrument of repression and terror. F. Sources BookRags Staff. 2005. Ferdinand Marcos. [Available Online] [cited September 12, 2010] Available from http://www.bookrags.com/biography/ferdinand-marcos/. Dizon, Regina G. Mount Holyoke College. http://www.mtholyoke.edu/~rgdizon/classweb/worldpolitics/main.html (27 January 2010) People Power in the Philippines. http://www.fragmentsweb.org/TXT2/philiptx.html. In Defense of Marxism. http://www.marxist.com/perspectives-philippine-revolution080487.htm (30 January 2010) Kabayan Central. http://www.kabayancentral.com/book/ateneo/mb5503861.html. Mercado, Monina A. People Power: The Philippine Revolution of 1986: An Eyewitness History. Manila: James B. Reuter, S.J. Foundation. Morrow, Paul. Maharlika and the ancient class system. http://www.pilipino-express.com/history a-culture/in-other-words/251-maharlika-and-the-ancient-class-system.html (accessed 2010). Onwar.com.USA Spain Philippine Revolution. http://www.onwar.com/aced/data/Philippines1986.htm. (2 February 2010) Rodao, Florentino, and Felice N. Rodiguez. The Philippine Revolution of 1986: Ordinary Lives in Extraordinary Times. Manila: Ateneo de Manila University Press.

Educating Rita Essay -- Educating Rita Literature Essays

Educating Rita 1. When we are first introduced to Rita she is a hairdresser. How would you define her in terms of her social class? Support your ideas with examples from the film and elsewhere e.g. the most recent classification system used to define social class. (P2) I would define her in terms of her social class as a snobby person. She fits in a working class D, the way she speaks (language) is different the type of clothes she wears is different, she wears mini skirts. The environment Rita lives in is run down and dirty there is no front garden and no green space. 2. In details discuss how physical, social and economic factors have combined to affect Rita’s personal development and self-concept and that of others? (M1) Physically Rita has been smoking and she has been on the pill and other wise she is in good health. Rita works long hours and she is in a lot of stress. Rita marriage is going nowhere; she is deceiving her husband by not telling him that she is on the pill. Socially Rita is not very out going but she is a hairdresser she does meet different people. Rita feels left out at the university because she feels that she does not fit in and the other students won’t accept her. 3. Using the information you have gathered about Rita consider the ways in which her life has changed since she began her degree course. Evaluate the effects of social and economic factors on Rita’s growth and development and that of others. Support your ideas with examples from the film and from other sources? (D1) The way Rita’s life has changed is that she is more confident and she knows what she wants. Rita appreciates the environment out side her experience and starts to go to ... ... her normal colour and looked very smartly dressed. Her tutor was shocked to see her different. Frank had his own problems he found out that his girl friend was having an affair with some one else. He was very depressed and had lack of confidence in him self. Most people find it difficult to cope with out a partner. Their self-asteam falls dramatically, they become stressed and they don’t feel good about them selves. Many people try to commit suicide when they don’t find any solutions for there problems. May people can pretend that they are strong and can cope with divorce and loss of family members. Rita was strong and she became what she wanted to be. Rita had a lot of stress when her husband was not supporting. When Rita divorced Denny she felt lonely and went away and found her self a flat and from there on she fought her way through her problems.