Thursday, November 28, 2019

The Life Story Of Nikita Khrushchev Essays - Old Bolsheviks

The Life Story of Nikita Khrushchev His story is something like a fairy tale. A humble young peasant boy, born to a world of famine and poverty with 100 million peasants just like him, works and fights his way up the political ladder of Russia to one day become its most powerful force, simultaneously holding the offices of Premier of the U.S.S.R. and First Secretary of the Communist Party. It seems incredible, but it should be remembered that Nikita Khrushchev did not accomplish this feat without much sacrifice and hard work on his part. Coming from virtually nothing, he struggled for many years to rise among the ranks in Revolutionary Russia before he achieved the position of a widely-loved ruler and powerful, determining force in international affairs. And although, in the end, he was cast down from this climactic position, it was not before this loquacious and personable man had employed his keen and incisive mind toward making many gains for and improvements in twentieth-century Russia. To truly understand how humble and common his beginnings were, one must understand the situation in Russia toward the end of the nineteenth century. Serfdom had only recently been abolished, and, as a result, there was a severe shortage of land and widespread poverty and illiteracy. Only the strongest and cleverest were able to make a living from their new-found freedom; most just struggled to survive. It was among this majority, on April 17, 1894, that Nikita Sergeievich Khrushchev was born. As a boy, he lived in Kalinovka, a poor villiage in the Ukraine, in an izba, a mud hut with a thatched roof, with his grandfather, a large family, and the family's animals. His father, it is said, lived his life with the ambition to buy a horse, but he never saved enough money to do so. In the end, the family was forced to give up their home and move to Yuzovka in another part of the Ukraine. Throughout his childhood, Nikita was forced to work to survive. His education amounted to only two or three years in the village school, for he was forced to go to work herding cows when he was nine. Following that, he was em- ployed as many things, including a farm hand, a factory worker, and finally a miner in the coal pits. It was at this time that his determination to better himself was first made apparent, for, rather than letting himself be destined forever to work in the pits, he offered his services in all areas of the job, including the development of pit-heads, elevators for the mines. This was also the time in which the young Khrushchev's rebellious nature began to surface, but rather than to striking or union-organizing, it was applied toward politics. It all began with a visit to the mines in 1917 by a man called Kaganovich, who was sent to recruit miners for the Revolution. Nikita, who was 23 and viewed this man as both a romantic figure and an opportunity to break from his social boundaries, joined his Bolshevik group and, by doing so, took his first of many steps in his forthcoming rise to political power. Soonafter, Khrushchev, a loyal but not very active Bolshevik member, became involved with the Communist party as well. Prior to this point, he had been exempt from military service due to his indispensibility in the local coal industry. Also, he had been responsible for a family, as he had married his wife, Galina, during his years in the coal mines, and now had two children (Leonid and Julia), which made him want to remain near Yuzovka. However, in 1919, that rebellious, power-seeking inner sense of Nikita's got the best of him, and he went off to join the Red Army. When the war ended, Khrushchev, whose main objective had been to emerge as a politician until he found how difficult it was to compete with the "higher-born," at least had succeeded in proving himself to be a loyal and useful figure. Soonafter, he returned home with the task of organizing a local Communist party. When he arrived back in Yuzovka, however, he found the area, along with much of the Ukraine, suffering due to a great famine. Peasants were forced to eat bark, grass, leather and one another to survive, and many died, including Khrushchev's wife. It was a very sad and difficult time for Nikita, but he retaliated against his depression by devoting himself wholeheartedly toward the reorganization of Russia. At once he set about to restore local factories

Sunday, November 24, 2019

The Pros Cons of Ethics in Accounting Essay Example

The Pros Cons of Ethics in Accounting Essay Example The Pros Cons of Ethics in Accounting Essay The Pros Cons of Ethics in Accounting Essay Articles on: â€Å"A Study on â€Å"The pros and cons of Ethics in accounting practice in India† Author: 1Author: 2 Dr. Giridhar K. V. Mr. Krishna M. M. Assistant Professor,Faculty Member, Department of MBA,Department of Commerce Management, Sahyadri Arts Commerce College,Sahyadri Arts Commerce College, Kuvempu University,Kuvempu University Shimoga-577203. Shimoga-577203. e-mail: giridhar. [emailprotected] come-mail: krishna. [emailprotected] com Cell No. : 9980647833Cell No. 9611473965 Ph. No. : 08182-240022 Ph. No. 08128-401758 Office Address: Sahyadri Arts Commerce College (Constituent college of Kuvempu University), Shimoga-577203. Abstract: â€Å"A Study on â€Å"The pros and cons of Ethics in accounting practice in India† Introduction: All business dealings invariably involve finance and accounting. Everything that a business does has accounting ramifications. Most of the ethical issues in accounting are concerned with accounting statements. Internal financial reporting has to be honest, fair and reliable for an organization to perform effectively. Most business failures are associated with either marketing failure, like failure in selling products or mismanagement in operations. Any of these above failures will always have financial implications. When businesses are weakened due to bad debts or mismatched funding or under capitalization, companies are often tempted to falsify the accounts. It is here that the importance of ethics in accounting statements comes in. This paper discusses the importance of ethics in accounting. Statement of the Problem: The accounting and auditing profession is now facing increased ethical demands due to the corporate scandals. Therefore, we think it would be interesting to investigate the level of ethical reasoning of accountants and auditors. Objectives of the Study: The aim of the study is, from an Indian perspective, to examine the level of ethical reasoning among auditors and accountants when facing an ethical dilemma. Methodology: This paper gives a short presentation of the approach we have chosen for our study. This is followed by information about our data collection, sample, survey and interviews. Finally, the validity and reliability of the study are presented. Theoretical framework: This part gives a presentation of ethics in business, ethics in accounting and ethical reasoning in decision-making. The theory starts out from a broad perspective as a background to our problem for the reader to understand the issue before introducing the main problem; the ethical reasoning among accountants and auditors. Analysis: In this part we combine the theoretical framework with the results from the empirical findings. The results are analyzed and discussed. Conclusion: Accounting is undergoing rapid transition. The changing environment has not only extended the boundaries of accounting but also created a problem in defining the scope of the ethical aspects. However all attempts have been made in this paper to provide a solid foundation covering ethics and also the crucial aspects on which accountants can build upon and achieve success. References: 1. E John Larsen – 1992 – Modern Advanced Accounting, Mc Graw Hill 2. ICFAI Research Bureau – December 2003 – Business Ethics and Corporate Governance, IUP (ICFAI University Press) 3. ICFAI Research Bureau – September 2009 – Case Study in Business Ethics and Corporate Governance, IUP (ICFAI University Press) 4. ICFAI Research Bureau – April 2005 – Accounting For Managers, IUP (ICFAI University Press) 5. http://business-ethics. com/ 6. http://web-miner. com/busethics. htm

Thursday, November 21, 2019

Egypt Essay Example | Topics and Well Written Essays - 750 words

Egypt - Essay Example The settlement marked the onset of a more centrally oriented society; the Early Dynasty Period (3100-2686 BCE); the kingdom of the earliest Egyptian king Menes. The Egyptians made use of copper, made architectural and state buildings. Firmly established was the concept of 'Divine Kingship' which persisted in Egypt for around three millennia (Kinnaer, 2012). The Old Kingdom (2686-2181 BCE) was one of the high times of the Egyptian civilization, centered on the God kings; their mummification and the concept of immortality being practiced for the royals and the priests. The first evidence of statue making, painting and writing of annals of important events is also found in this dynasty. This Era in antiquity was followed by collapse of the unified Egypt due to political instability, famine and local violation of temples and then began the First Intermediate Period(2181-2055 BCE) which witnessed much turmoil in shape of low floods. While the Nile floods allowed cultivation of land, Herak leopolitan king Bahr Yusuf restored order and stability in the region. Subsequently the Theban ruler Mentuhotep unified Egypt again and gave way to the establishment of Middle Kingdom (Hassan, 2012). The Theban ruler reestablished central authority, regained hold of southern delta and unified the two valleys to usher the Middle Kingdom(2055-1650 BCE). In this era the Cult of Orisis was attended to and military campaigns were sent, that contributed in regaining Egypt`s lost land. Finest carved reliefs and outstanding monuments like Mentuhotep's mortuary complex are the gifts of this dynasty to the Egyptian history (Meyers, 1996). When the Huskos invaded this land, the Second Intermediate(1650-1550 BCE) Period started which was characterized mainly by decentralization, change of center to Thebes, production of literary and scientific text and administrative records. This era ended after the Theban rulers drove Huskos away from Avaris. Subsequent rise of the Theban ruler Ahmose ushered the New Kingdom (1550-1069 BCE) and the pharaohs commanded unimaginable wealth.The Empire became the most prosperous of all times and at the peak of its power (Shaw, 2000). A number of artistic finds are related to this period including monumental architecture, mortuary temples of Thebes, statuary to honor pharaohs and gods, huge tombs made by cutting rock and various artistic masterpieces created by common individuals of that society. This period spans over five centuries (Logan, 1977). With the death of the pharaoh in 21st Dynasty, began the 350 years duration of politically divided rule; and finally at the end Nubians took over; in the Third Intermediate Period however bronze statuary kept on flourishing (the Third intermediate Period, metmuseum.org). After some years of Nubian rule, Assyrians invaded the land and fought for about 8 years; the Late Period(664-332 BCE) began from here, then the Saite took over and Egypt became its ally. After fall of Assyrians, Babylonians posed the major threat but the Persians conquered Babylon and with it Egypt as well. Alexander the Great defeated the Persians in 332 B.C. The last dynasty to rule ancient Egypt was Nectanebo, and Nectanebo II