Sunday, December 29, 2019

Peoples Republic of China Facts and History

The history of China reaches back over 4,000 years. In that time, China has created a culture rich in philosophy and the arts. China has seen the invention of amazing technologies such as silk, paper, gunpowder, and many other products. Over the millennia, China has fought hundreds of wars. It has conquered its neighbors, and been conquered by them in turn. Early Chinese explorers such as Admiral Zheng He sailed all the way to Africa; today, Chinas space program continues this tradition of exploration. This snapshot of the Peoples Republic of China today includes a necessarily brief scan of Chinas ancient heritage. Capital and Major Cities Capital: Beijing, population 11 million. Major Cities: Shanghai, population 15 million. Shenzhen, population 12 million. Guangzhou, population 7 million. Hong Kong, population 7 million. Dongguan, population 6.5 million. Tianjin, population 5 million. Government The Peoples Republic of China is a socialist republic ruled by a single party, the Communist Party of China. Power in the Peoples Republic is divided between the National Peoples Congress (NPC), the President, and the State Council. The NPC is the single legislative body, whose members are selected by the Communist Party. The State Council, headed by the Premier, is the administrative branch. The Peoples Liberation Army also wields considerable political power. The current President of China and General Secretary of the Communist Party is Xi Jinping. The Premier is Li Keqiang. Official Language The official language of the PRC is Mandarin, a tonal language in the Sino-Tibetan family. Within China, however, only about 53 percent of the population can communicate in Standard Mandarin. Other important languages in China include Wu, with 77 million speakers; Min, with 60 million; Cantonese, 56 million speakers; Jin, 45 million speakers; Xiang, 36 million; Hakka, 34 million; Gan, 29 million; Uighur, 7.4 million; Tibetan, 5.3 million; Hui, 3.2 million; and Ping, with 2 million speakers. Dozens of minority languages also exist in the PRC, including Kazakh, Miao, Sui, Korean, Lisu, Mongolian, Qiang, and Yi. Population China has the largest population of any country on Earth, with more than 1.35 billion people. The government has long been concerned about population growth  and introduced the One-Child Policy in 1979. Under this policy, families were limited to just one child. Couples who got pregnant for a second time faced forced abortions or sterilization. This policy was loosened in December of 2013 to allow couples to have two children if one or both of the parents were only children themselves. There are exceptions to the policy for ethnic minorities, as well. Rural Han Chinese families also have always been able to have a second child if the first is a girl or has disabilities. Religion Under the communist system, religion has been officially discouraged in China. Actual suppression has varied from one religion to another, and from year to year. Many Chinese are nominally Buddhist and/or Taoist  but dont practice regularly. People who self-identify as Buddhist total about 50 percent, overlapping with the 30 percent who are Taoist. Fourteen percent are atheists, four percent Christians, 1.5 percent Muslims, and tiny percentages are Hindu, Bon, or Falun Gong adherents. Most Chinese Buddhists follow Mahayana or Pure Land Buddhism, with smaller populations of Theravada and Tibetan Buddhists. Geography Chinas area is 9.5 to 9.8 million square kilometers; the discrepancy is due to border disputes with India. In either case, its size is second only to Russia in Asia  and is either third or fourth in the world. China borders 14 countries: Afghanistan, Bhutan, Burma, India, Kazakhstan, North Korea, Kyrgyzstan, Laos, Mongolia, Nepal, Pakistan, Russia, Tajikistan, and Vietnam. From the worlds tallest mountain to the coast, and the Taklamakan desert to the jungles of Guilin, China includes diverse landforms. The highest point is Mt. Everest (Chomolungma) at 8,850 meters. The lowest is Turpan Pendi, at -154 meters. Climate As a result of its large area and various landforms, China includes climate zones from subarctic to tropical. Chinas northern province of Heilongjiang has average winter temperatures below freezing, with record lows of -30 degrees Celsius. Xinjiang, in the west, can reach nearly 50 degrees. Southern Hainan Island has a tropical monsoon climate. Average temperatures there range only from about 16 degrees Celsius in January to 29 in August. Hainan receives about 200 centimeters (79 inches) of rain annually. The western Taklamakan Desert receives only about 10 centimeters (4 inches) of rain and snow per year. Economy Over the past 25 years, China has had the fastest-growing major economy in the world, with annual growth of more than 10 percent. Nominally a socialist republic, since the 1970s the PRC has remade its economy into a capitalist powerhouse. Industry and agriculture are the largest sectors, producing more than 60 percent of Chinas GDP, and employing over 70 percent of the workforce. China exports $1.2 billion U.S. in consumer electronics, office machinery, and apparel, as well as some agricultural produce each year. The per capita GDP is $2,000. The official poverty rate is 10 percent. Chinas currency is the yuan renminbi. As of March 2014, $1 US 6.126 CNY. History of China Chinese historical records reach back into the realm of legend, 5,000 years ago. It is impossible to cover even the major events of this ancient culture in a short space, but here are some highlights. The first non-mythical dynasty to rule China was the Xia (2200- 1700 BCE), founded by Emperor Yu. It was succeeded by the Shang Dynasty (1600-1046 BCE), and then the Zhou Dynasty (1122-256 BCE). Historical records are scanty for these ancient dynastic times. In 221 BCE, Qin Shi Huangdi assumed the throne, conquering neighboring city-states, and unifying China. He founded the Qin Dynasty, which lasted only until 206 BCE. Today, he is best-known for his tomb complex in Xian (formerly Changan), which houses the incredible army of terracotta warriors. Qin Shi Huangs inept heir was overthrown by the army of commoner Liu Bang in 207 BCE. Liu then founded the Han Dynasty, which lasted until 220 CE. In the Han era, China expanded west as far as India, opening trade along what would later become the Silk Road. When the Han Empire collapsed in 220 CE, China was thrown into a period of anarchy and turmoil. For the next four centuries, dozens of kingdoms and fiefdoms competed for power. This era is called the Three Kingdoms, after the three most powerful of the rival realms (Wei, Shu, and Wu), but that is a gross simplification. By 589 CE, the Western branch of the Wei kings had accumulated enough wealth and power to defeat their rivals  and unite China once more. The Sui Dynasty was founded by Wei general Yang Jian  and ruled until 618 CE. It built the legal, governmental, and societal framework for the powerful Tang Empire to follow. The Tang Dynasty was founded by a general called Li Yuan, who had the Sui emperor assassinated in 618. The Tang ruled from 618 to 907 CE, and Chinese art and culture flourished. At the end of the Tang, China descended into chaos again in the 5 Dynasties and 10 Kingdoms period. In 959, a palace guard named Zhao Kuangyin took power and defeated the other small kingdoms. He established the Song Dynasty (960-1279), known for its intricate bureaucracy and Confucian learning. In 1271, the Mongolian ruler Kublai Khan (grandson of Genghis) established the Yuan Dynasty (1271-1368). The Mongols subjugated other ethnic groups including the Han Chinese  and eventually were overthrown by the ethnic-Han Ming. China flowered again under the Ming (1368-1644), creating great art and exploring as far as Africa. The final Chinese dynasty, the Qing, ruled from 1644 to 1911, when  the  Last Emperor  was overthrown.  Power struggles between warlords such as Sun Yat-Sen touched off the Chinese Civil War. Although the war was interrupted for a decade by the Japanese invasion and World War II, it picked up again once Japan was defeated. Mao Zedong and the Communist Peoples Liberation Army won the Chinese Civil War, and China became the Peoples Republic of China in 1949. Chiang Kai Shek, leader of the losing Nationalist forces, fled to Taiwan.

Friday, December 20, 2019

Analysis Of Ned Blackhawk s Violence Of The Land And...

Culture involves the socially mediated human capacity to differentiate, to categorize the world experience according to what is important to pay attention to, and what is not, and to assign meanings to the categories created . How does culture happen? Is it learned, shared, innate, and adaptive? For each or any of these how so? We will address the theme of culture of the Early American West through the writings of Ned Blackhawk’s Violence of the Land and Susan Johnson’s Roaring Camp – while thinking along the lines of: How are the cultures similar? Different? What are the symbolic gestures? American history frequently centers on the issues of ethnic diversity and resource allocation. In the contemporary, we begin to see the experiences of the Native inhabitants of the Americas in contrast to European settlers and colonizers, is a prime example of this process in motion. When European settlers first arrived to the New World in the 15th century, firstly the Spanish, they brought with them a material cultural based upon an economic standard of resource exploitation, which in a sense was hostile to most of the Native peoples of the Americas. For instance, as Blackhawk notes that, Europeans built permanent settlements consisting of immovable structures, whereas many of the Great Basin peoples were semi-migratory in nature. Additionally, as Europeans claimed possession over the land, its resources, and began a process of territorial delimitation, Native peoples whose lives

Thursday, December 12, 2019

Logic of Positive Accounting Research

Question: Discuss about the Logic of Positive Accounting Research. Answer: Introduction Every subject has its own way of development whether it is related to the subject of the science or economics or commerce or any other. Each and every field requires certain researches before its development and for the implementation and the understanding of the said subject the research will be the only documents for reference which can be used in all the ways. Researcher usually performs the steps wise function keeping in mind the main aim of the research and the consideration. These steps depend totally on the question of the research taken up by the researcher. Some research requires detailed and extensive steps to be taken while some researches require short and concise study. But the topic that the researcher has chosen in this study is considering the positive accounting as a research project and how far it is broader than the concept of the positive accounting theory and how far it has been made useful for the readers and the users to have maximum benefit out of it (Kabir, 2 011). With this aim and consideration, the author has conducted the research. He has started with the detailed introduction of the topic describing the main argument of the study and outlines the overview of the whole review and details the layout that has been framed for concluding the study. In the second section the summary of the whole paper has been given detailing that how the article has been able to keep focus throughout the study on the main argument. It has included the aim of the study and the analysis and interpretations made by the author in relation to the research conducted. In the third section, the facts have been mentioned which has led the researcher to undertake the research. These facts have been defined as the research question and in this section the importance of the same have been mentioned and the way has been described in detail as to how the same have been flowed throughout the paper. In the fourth section, after identifying the research question and after detai ling the flow of the literature, the framework or structure developed by the researcher to carry on the research have been explained and it has been clarified as to how the framework has helped the researcher to reach to the research element. In the fifth section, the significance of the article has been explained. Also the limitations which have been mentioned in the article and acknowledged by the author have been detailed. In the last, the paper has been concluded with the analysis and interpretation of the whole paper. Research Paper - Synopsis The article has focused on the scientific project and regarded the positive accounting research as one of the high scientific project which has to go through the number of experiments not that of chemicals related but with the mathematical hypothesis clubbed with the statistical measures along with the various applicable theories (Williams, 2012). The main argument that has been reflected in the study was to define and declare that the positive accounting research in much wider in scope and applicability then the concept of the Positive Accounting Theory (Ghanbari, 2016). For establishing and confirming this main argument the author has included the various theories including of sophists and others which has given the path to him to continue with the research without any doubt. Further he has adopted the mathematical measures which again have encouraged him but along with this encouragement he has received the criticism on the ground that the scientific research program has been the ineffective one because of the some inherent limitations which have not been overcome by the author. The counter arguments and the arguments have been mentioned in almost throughout the study and at the end of the research the study has been concluded with the significance as well as the limitations and has posed many areas where the rework is required. Throughout the paper, at each and every stage the contribution that the study is giving to the users and the society has been detailed and mainly for the big organization where the concept of the positive accounting research plays vital and significant role in the preparation of the books of accounts, financial statements and other functions. Along with the above the author has mentioned how far the practical framework applies to even non scientific research project in whole as compared to the theoretical framework. Thus, it is to summarize with the overall contribution made by the study. Without the presence of any question or problem, no one will proceed to conduct research. Thus, in order to continue with the research the researcher shall identify the question for which he wishes or wants to conduct the research and wants to have the desired answer. In this research also, the author has identified the research question and only after knowing that the research has been duly conducted with the proper and defined methods. First question that the author has mentioned in his article is that to know whether the positive accounting research can be treated as equivalent to the one as scientific research project. As described by the Watts and Zimmerman, positive accounting theory helps the organization to understand the behavior of individuals working in the organization. But as provided in the study, the positive accounting research not only helps in understanding the human behavior working in the organizations but also make the users understand as to how the behavior of the employees have changed while doing the business and what is the respective effect of that change has been received by the organizations. This question has gained value since its beginning and has ended up in the conclusion only. After the first question, the author has second question as defined in the paper to understand what factors are that affects the human behavior of the employee working in the organization. It may be financial o r non financial but the author has considered both for determining the cause and effect relationship. At this point the aim of the researcher as to establish that the positive accounting research is much wider in scope than the positive accounting theory has been established as the later only considers the financial perspectives for understanding the human behavior. Thereafter, the author has defined the third question as to whether the positive accounting research will have all the factors that the good scientific projects possess or not. All the three questions have gained much weight age in almost throughout the study and it has flowed sequentially and some time simultaneously throughout the review. Lay Out of Paper In order to have the successful research, the researcher shall first plan the layout of the research. The layout gives the way as to how the research is required to be conducted and completed in an effective and efficient and in an understandable manner. Doing any kind of work or research without having any layout of the same will be futile and will serve no purpose. In the article the author has followed the defined framework. In the first instance, the author has followed theoretical framework in which he has very categorically mentioned all the theories of different authors or group of the people in order to come to the relevancy of the study. At first he has mentioned science imaginative theories which consist of the following hypothesis: Something exists which is known as World and Something that happens in this world is only due the presence of some events in the defined world only and In common parlance any person can observe what has happened and These observations will help the observers to understand what the causes of the occurred event are and what will be the effects thereof (Trang and Thao , 2016). This has somewhat started the research but the author has reiterated another theory lay down by the group of people, Georgia: This World is of nothing and In any manner something exist then neither of the community present in world can have knowledge of it and In any manner one have then cannot tell the same to others. Both of these theories have been criticized by many people. To move further the author has adopted the statistical measures and has adopted the popper criteria of falsification of hypothesis. In this hypothesis, the author has considered two factors one on the X axis of the graph and the other one are on the Y axis of the graph. The two perspectives that has considered for the above analysis are the Auditor and the auditee (Hauschild and Reimsbach , 2015). The popper method has considered not only the financial matters like audit fees and out of pocket expenses, but also the non financial things like the adoption of the relevant accounting standards, disclosure of the relevant accounting policies or deviations if any observed as required by the regulatory framework. The chi square test has also been used to have more meaningful observations. Many observations have been formed from both the theoretical and practical framework and found them useful and relevant. Thus, the layout of th e paper is well defined and clear. Value and Limitations The value of any article is determined by the observations of the user and the readers. Similarly the limitation will be known only after reading the article. But in the current article under the study, though the significance needs to observe on reading the article, the limitation has already been mentioned by the author in the article itself and has acknowledged the same without any sort of resisting the same. One of the major limitation that the author has himself acknowledged is that the theories of scientific imagination and the sophists has not led the author to go to the research element and rather it has increased the chances of being unimportant study. It is because of the major fact that the both the theories have been considered as irrelevant by most of the people and people who understands it start believing as sort of irrelevancy (Christensen, 2016). The second limitation that has been very well acknowledged by the author is that non applicability of the Kuhn Model. In this model, the prizes were given to the group of people who plays it and are within that group. It is not given on the basis of the intellectuality rather it goes to the elite. After explaining the Kuhn model, the author has very well mentioned that the Kuhn model is not able to be fit to the scientific research that is going on and hence the same will not be able to explain the cause and effect relationship of t he human behavior prevalent in the organization. Third limitation which has further been acknowledged by the author pertains to the fact of having the unsuccessful research program. This fact has been mentioned by the author after explaining the Popper criteria of falsification. Due to this fact, the author has mentioned it as the unsuccessful research program and has given the success factors for having the better research program. Although the article has suffered by these limitations and that too acknowledged by the author, the article has gained significance in the terms of having the understanding of the human behavior working in the large companies. The significance that the article has gained has overcome the acknowledged limitations. Thus the article is meaningful for many companies. Conclusion This paper has started with the emphasis on the positive accounting research as compared to the positive accounting theory. The author has identified the importance of having the positive accounting research program in the system of many companies. He has supported his views through the theories of old and new theorists and also through the practical and mathematical measures. The framework that the author has developed throughout the study has been explained and informed in detail. Thereafter, the observations have been noticed and the significance and the limitations have been mentioned. Thus, in order to conclude the paper, the research that has been conducted by the author has not only served the individuals but in a very meaningful way has supported the companies to have better understanding of the change in accounting settings due to change in behavior. References Christensen, H.B, (2016). Accounting information in financial contracting: The incomplete contract theory perspectiveJournal of Accounting Research,54, 399-424. Kabir H, (2011), Positive Accounting Theory and Science, available at https://www.google.co.in/url?sa=trct=jq=esrc=ssource=webcd=2cad=rjauact=8ved=0ahUKEwjsj8vtt63TAhXFto8KHdnUA-oQFggsMAEurl=http%3A%2F%2Fcentrumwebs.pucp.edu.pe%2Fjcc%2Fdownload%2FfkAdf7sgitL2hEhNjN6NG6IR8_zLpDiuY-manPR1sDI%252Cusg=AFQjCNEUgpMfpj30pYQTWaUdvsNuJsqoQw accessed on 18-04-2017. Ghanbari, M., (2016), PAT (Positive Accounting Theory) and Natural Science available at https://www.irjabs.com/files_site/paperlist/r_2849_160224091446.pdf accessed on 14/04/2017. Hauschild B and Reimsbach D, (2015), Testing vs Building accounting theory with Experimental Research: Insights from management research, Journal of Behavioral Accounting and Finance, Vol.1, 83-89 Trang T and Thao P, (2016), Positive Accounting An effective trend for Vietnamese Accounting in the New Area, available at https://www.rusnauka.com/29_PMN_2015/Economics/7_198718.doc.htm accessed on 17/04/2017. Williams P, (2012), The Logic of Positive Accounting Research, Journal of Accounting Organizations and Society, Vol. 14, 5-9