Thursday, December 26, 2019

Prince William Augustus Profile Butcher Cumberland

Born April 21, 1721 in London, Prince William Augustus was the third son of future King George II and Caroline of Ansbach. At the age of four, he was conferred with the titles Duke of Cumberland, Marquess of Berkhamstead, Earl of Kennington, Viscount of Trematon, and Baron of the Isle of Alderney, as well as was made a Knight of the Bath. The majority of his youth was spent at Midgham House in Berkshire and he was schooled by a series of notable tutors including Edmond Halley, Andrew Fountaine, and Stephen Poyntz. A favorite of his parents, Cumberland was directed towards a military career at an early age. Joining the Army Though enrolled with the 2nd Foot Guards at age four, his father desired that he be groomed for the post of Lord High Admiral. Going to sea in 1740, Cumberland sailed as a volunteer with Admiral Sir John Norris during the early years of the War of the Austrian Succession. Not finding the Royal Navy to his liking, he came ashore in 1742 and was permitted to pursue a career with the British Army. Made a major general, Cumberland traveled to the Continent the following year and served under his father at the Battle of Dettingen. Army Commander In the course of the fighting, he was hit in the leg and the injury would trouble him for the remainder of his life. Promoted to lieutenant general after the battle, he was made captain-general of British forces in Flanders a year later. Though inexperienced, Cumberland was given command of the Allied army and began planning a campaign to capture Paris. To aid him, Lord Ligonier, an able commander, was made his advisor. A veteran of Blenheim and Ramillies, Ligonier recognized the impracticality of Cumberlands plans and correctly advised him to remain on the defensive. As French forces under Marshal Maurice de Saxe began moving against Tournai, Cumberland advanced to aid the towns garrison. Clashing with the French at the Battle of Fontenoy on May 11, Cumberland was defeated. Though his forces mounted a strong attack on Saxes center, his failure to secure nearby woods led to him having to withdraw. Unable to save Ghent, Bruges, and Ostend, Cumberland retreated back to Brussels. Despite having been defeated, Cumberland was still viewed as one of Britains better generals and was recalled later that year to aid in putting down the Jacobite Rising. The Forty-Five Also known as The Forty-Five, the Jacobite Rising was inspired by the return of Charles Edward Stuart to Scotland. The grandson of the deposed James II, Bonnie Prince Charlie raised an army largely composed of the Highland clans and marched on Edinburgh. Taking the city, he defeated a government force at Prestonpans on September 21 before embarking on an invasion of England. Returning to Britain late in October, Cumberland began moving north to intercept the Jacobites. After advancing as far as Derby, the Jacobites elected to retreat back to Scotland. Pursuing Charles army, the lead elements of Cumberlands forces skirmished with the Jacobites at Clifton Moor on December 18. Moving north, he arrived at Carlisle and forced the Jacobite garrison to surrender on December 30 after nine-day siege. After briefly traveling to London, Cumberland returned north after Lieutenant General Henry Hawley was beaten at Falkirk on January 17, 1746. Named commander of forces in Scotland, he reached Edinburgh by the end of the month before moving north to Aberdeen. Learning that Charles army was to the west near Inverness, Cumberland began moving in that direction on April 8. Aware that Jacobite tactics relied on the fierce Highland charge, Cumberland relentlessly drilled his men in resisting this type of attack. On April 16, his army met the Jacobites at the Battle of Culloden. Instructing his men to show no quarter, Cumberland saw his forces inflict a devastating defeat on Charles army. With his forces shattered, Charles fled the country and the rising ended. In the wake of the battle, Cumberland instructed his men to burn houses and kill those found to be sheltering rebels. These orders led him earned the sobriquet Butcher Cumberland. A Return to the Continent With matters in Scotland settled, Cumberland resumed command of the Allied army in Flanders in 1747. During this period, a young Lieutenant Colonel Jeffery Amherst served as his aide. On July 2 near Lauffeld, Cumberland again clashed with Saxe with similar results to their earlier encounter. Beaten, he withdrew from the area. Cumberlands defeat, along with the loss of Bergen-op-Zoom led both sides to make peace the following year via the Treaty of Aix-la-Chapelle. Over the next decade, Cumberland worked to improve the army, but suffered from decreasing popularity. The Seven Years War With the beginning of the Seven Years War in 1756, Cumberland returned to field command. Directed by his father to lead the Army of Observation on the Continent, he was tasked with defending the familys home territory of Hanover. Taking command in 1757, he met French forces at the Battle of Hastenbeck on July 26. Badly outnumbered, his army was overwhelmed and compelled to retreat to Stade. Hemmed in by superior French forces, Cumberland was authorized by George II to make a separate peace for Hanover. As a result, he concluded the Convention of Klosterzeven on September 8. The terms of the convention called for the demobilization of Cumberlands army and a partial French occupation of Hanover. Returning home, Cumberland was severely criticized for his defeat and the terms of the convention as it exposed the western flank of Britains ally, Prussia. Publically reprimanded by George II, despite the kings authorization of a separate peace, Cumberland elected to resign his military and public offices. In the wake of Prussias victory at the Battle of Rossbach in November, the British government repudiated the Convention of Klosterzeven and a new army was formed in Hanover under the leadership of Duke Ferdinand of Brunswick. Later Life Retiring to Cumberland Lodge in Windsor, Cumberland largely avoided public life. In 1760, George II died and his grandson, the young George III, became king. During this period, Cumberland battled with his sister-in-law, the Dowager Princess of Wales, over the role of regent during times of trouble. An opponent of the Earl of Bute and George Grenville, he worked restore William Pitt to power as prime minister in 1765. These efforts ultimately proved unsuccessful. On October 31, 1765, Cumberland suddenly died from an apparent heart attack while in London. Troubled by his wound from Dettingen, he had grown obese and had suffered a stroke in 1760. The Duke of Cumberland was buried beneath the floor in the Henry VII Lady Chapel of Westminster Abbey. Selected Sources Royal Bershire History: Prince William, Duke of CumberlandWilliam AugustusPrince William, Duke of Cumberland

Wednesday, December 18, 2019

Soc 101-Family Through Different Sociological Perspectives

Running Head: FAMILY THROUGH DIFFERENT SOCIOLOGICAL PERSPECTIVES Family Through Different Sociological Perspectives Stephani Marlow SOC 101 Instructor Marian Spaid-Ross Jan 15th, 2012 All families are unique. A few decades ago, the most common type of family was the mother and father living with their unmarried children. Today, families are vastly different including more single-parent households than ever before, stepfamilies, and adopted families, and grandparents raising their grandchildren, as well as young married couples having to move back in with their parents because they do not have the money to afford their own living arrangements yet. Whatever type of family you have there are different perspectives in which to view it,†¦show more content†¦The fifth function families perform is Affection and Companionship. In an ideal and perfect situation, the family provides its kin with a caring environment and close, trusting relationships which in turn make the family members feel secure, safe, and happy. Although, way to often, individuals view their family home as unhappy and or abusive. Still, family members expect their kin to care for them, be und erstanding, and to be supportive to them in a time of crisis. An example would be with my own mother, when last week, although she has barely spoken to her mother or other family members in five months, she told me that if she had a big problem she would go to her mother because she knows that her mother would give the best advice. Families, no matter what may tear them apart they will almost always find their way back together. Although individuals may find family-like friendships and relationships at school or at work the basic family unit is still almost always the tighter group. 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Monday, December 9, 2019

Case Revenue free essay sample

In looking over the past several years of quarterly earnings reports at the Home Security Division, she noticed that the first-quarter earnings were always poor, the second-quarter earnings were slightly better, the third-quarter earnings were again slightly better, and the fourth quarter always ended with a spectacular performance in which the Home Security Division managed to meet or exceed its target profit for the year. She also was concerned to find letters from the companys external auditors to top management warning about an unusual use of standard costs at the Home Security Division. When Ms. Cummins ran across these letters, she asked the assistant controller, Gary Farber, if he knew what was going on at the Home Security Division. Gary said that it was common knowledge in the company that the vice president in charge of the Home Security Division, Preston Lansing, had rigged the standards at his division in order to produce the same quarterly earnings pattern every year. According to company policy, variances are taken directly to the income statement as an adjustment to cost of goods sold. Favorable variances have the effect of increasing net operating income, and unfavorable variances have the effect of decreasing net operating income. Lansing had rigged the standards so that there were always large favorable variances. Company policy was a little vague about when these variances have to be reported on the divisional income statements. While the intent was clearly to recognize variances on the income statement in the period in which they arise, nothing in the companys accounting manuals actually explicitly required this. So for many years, Lansing had followed a practice of saving up the favorable variances and using them to create a nice smooth pattern of earnings growth in the first three quarters, followed by a big â€Å"Christmas present† of an extremely good fourth quarter. (Financial reporting regulations forbid carrying variances forward from one year to the next on the annual audited financial statements, so all of the variances must appear on the divisional income statement by the end of the year. ) Ms. Cummins was concerned about these indings and attempted to bring up the subject with the president of Merced Home Products but was told that â€Å"we all know what Lansings doing, but as long as he continues to turn in such good reports, dont bother him. † When Ms. Cummins asked if the board of directors was aware of the situation, the president somewhat testily replied, â€Å"Of course they are aware. † Required: * 1. How did Preston Lansing probably â€Å"rig† th e standard costs—are the standards set too high or too low? Explain. * 2. Should Preston Lansing be permitted to continue his practice of managing reported earnings? 3. What should Stacy Cummins do in this situation? Accounting queston how to rig standard cost for favorable variances? Here is my question, A VP of a company is rigging standard cost each year to show a large favorable variance. How does he do that? In the first quarter earnings are poor, a little better in second and third quarter and really great in the fourth quarter. How is he doing this? * 3 years ago * Report Abuse Additional Details the vice president had rigged the standards at his division in order to produce the same quarterly earnings pattern every year. According to company policy, variances are taken directly to the income statement as an adjustment to cost of goods sold. Lansing had rigged the standards so that there were always large favorable variances. How did Preston Lansing probably â€Å"rig† the standard costs – are the standards set too high to too low? Explain. Thanks for any help.. this is all the information I have. 3 years ago by Daniel Member since: June 19, 2009 Total points: 426 (Level 2) * Add Contact * Block Best Answer Chosen by Voters The standards are set too high. When the products are run at a lower cost than the standard, then this produces a favorable variance. The COGS and variance should net to the correct cost though (this is the reason the system creates the variance). The bigger problem here is that any inventory is likely to be overvalued because of wrong standards. Finished goods inventory is valued at the standard cost. So if there is a lot of inventory at an inflated cost, then the COGS is being reduced on the income statement too much because of this. If the inventory were to be revalued at its correct standard cost, there would be a large expense to the income statement. I would say he has been building inventory, more and more each quarter. Source(s): www. cost-accounting-info. com Standards Rigging Standards Case 10-27 /Rigging Standards 1) How did Preston Lansing Probably ‘rig’ the standard costs-are the standards set too high or too low? Explain The standards are set too high. When the products are run at a lower cost than the standard, then this produces a favorable variance. The cost of goods sold and variance should net to the correct cost though and this is the reason the system creates the variance. Lansing set a loose standard which the standard quantities and standard price are high, flowing this situation favorable variances will ordinarily result from operations. When the standard cost set artificially high, the standard cost of goods sold also will be artificially high, and then the division’s net operating income will be depressed until the favorable variances are recognized. If Lansing saves the favorable variances, he can release just enough in the second and third quarters to show some improvement and then he can release all of the rest in the last quarter, by creating Is this essay helpful? Join OPPapers to read more and access more than 650,000 just like it! get better grades the annual Christmas present. The problem is any inventory is to be overvalued because of wrong standards. Finished goods inventory is valued at the standard cost. If there is a lot of inventory at an inflated cost, then the cost of goods sold is being reduced on the income statement too much because of this. If the inventory were to be revalued at its correct standard cost, there would be a large expense to the income statement. It is better to build a inventory each quarter. ) Should Preston Lansing be permitted to continue his practice of managing reported earning? He should not permit to continue this practice, because it distorts the quarterly earnings for both the division and the company. The distortions of the division’s quarterly earnings are troubling because the manipulations may mask real signs of trouble and it may mislead external users of the financial statements. Lansing sho uld not be rewarded for manipulating earnings because the permissive attitude of top Posting 2 CASE 9–26 Ethics and the Manager [LO3] Lance Prating is the controller of the Colorado Springs manufacturing facility of Prudhom Enterprises, Inc. The annual cost control report is one of the many reports that must be filed with corporate headquarters and is due at corporate headquarters shortly after the beginning of the New Year. Prating does not like putting work off to the last minute, so just before Christmas he prepared a preliminary draft of the cost control report. Some adjustments would later be required for transactions that occur between Christmas and New Years Day. A copy of the preliminary draft report, which Prating completed on December 21, follows: Tab Kapp, the general manager at the Colorado Springs facility, asked to see a copy of the preliminary draft report. Prating carried a copy of the report to Kapps office where the following discussion took place: * Kapp: Wow! Almost all of the variances on the report are unfavorable. The only favorable variances are for supervisory salaries and industrial engineering. How did we have an unfavorable variance for depreciation? * Prating: Do you remember that milling machine that broke down because the wrong lubricant was used by the achine operator? * Kapp: Yes. Prating: We couldnt fix it. We had to scrap the machine and buy a new one. Kapp: This report doesnt look good. I was raked over the coals last year when we had just a few unfavorable variances. * Prating: Im afraid the final report is going to look even worse * Kapp: Oh? Prating: The line item for industrial engineering on the report is for work we hired Sanchez Engineering to do for us. The original contract was for $160,000, but we asked them to do some additional work that was not in the contract. We have to reimburse Sanchez Engineering for the costs of that additional work. The $154,000 in actual costs that appears on the preliminary draft report reflects only their billings up through December 21. The last bill they had sent us was on November 28, and they completed the project just last week. Yesterday I got a call from Mary Jurney over at Sanchez and she said they would be sending us a final bill for the project before the end of the year. The total bill, including the reimbursements for the additional work, is going to be†¦Kapp: I am not sure I want to hear this. * Prating: $176,000Kapp: Ouch! Prating: The additional work added $16,000 to the cost of the project.

Monday, December 2, 2019

Taming Of The Shrew Essays (972 words) - The Taming Of The Shrew

Taming Of The Shrew The Taming Of The Shrew by William Shakespeare is probably one of Shakespeare's earliest comedies. Its plot is derived from the popular 'war of the sexes' theme in which males and females are pitted against one another for dominance in marriage. The play begins with an induction in which a drunkard, Christopher Sly, is fooled into believing he is a king and has a play performed for him. The play he watches is what constitutes the main body of The Taming Of The Shrew. In it, a wealthy land owner, Baptista Minola, attempts to have his two daughters married. One is very shrewish, Katherine, while the other is the beautiful and gentle Bianca. In order to ensure Katherine is married, Baptista disallows Bianca to be espoused until Katherine is wed, forcing the many suitors to Bianca to find a mate for Katherine in order for them to vie for Bianca's love. Many critics of the play condemn it for the blatant sexist attitude it has toward women but closer examination of the play and the intricacies of its structure reveal that it is not merely a story of how men should 'put women in their place'. The play is, in fact, a comedy about an assertive woman coping with how she is expected to act in the society of the late sixteenth century and of how one must obey the unwritten rules of a society to be accepted in it. Although the play ends with her outwardly conforming to the norms of society, this is in action only, not in mind. Although she assumes the role of the obedient wife, inwardly she still retains her assertiveness. Most of the play's humour comes from the way in which characters create false realities by disguising themselves as other people, a device first introduced in the induction. Initially this is accomplished by having Christopher Sly believe he is someone he is not and then by having the main play performed for him. By putting The Taming Of The Shrew in a 'play within a play' structure, Shakespeare immediately lets the audience know that the play is not real thus making all events in the play false realities. Almost all characters in the play take on identities other than their own at some point of time during the play. Sly as a king, Tranio as Lucentio, Lucentio as Cambio, Hortensio as Litio and the pedant as Vicentio are all examples of this. Another example of this is Katherine as an obedient wife. In The Taming Of The Shrew, courtship and marriage are not so much the result of love but rather an institution of society that people are expected to take part in. As a result of the removal of romance from marriage, suitors are judged, not by their love for a woman, but by how well they can provide for her. All suitors compare the dowry each can bring to the marriage and the one with the most to offer 'wins' the woman's hand in marriage. This competition for marriage is like a game to the characters of the play. While discussing the courtship of Bianca with Gremio, Hortensio says "He that runs fastest gets\ The ring" (Act I, scene i, l. 140-141) likening receiving permission to wed Bianca to winning a race. In the game, however, women are treated like objects that can be bought and sold rather than as human beings. This is expected since the society is a patriarchal one. For example, Lucentio, Tranio and Petruchio are all defined with reference to their fathers and all the elderly authority figures, like Baptista and Vicentio, are men. The taming of Katherine is not a women's shrewishness being cured as much as it is a woman being taught the rules of the 'patriarchal game'. Katherine has learned how to be assertive and with this knowledge is able to control men, and a woman controlling a man is considered 'against the rules' of the game. The play ends with Katherine proving that she is truly cured of her 'shrewishness' and is the most obedient of the three newlywed wives at the end of the play. This is demonstrated in her soliloquy when she lectures the other wives on the proper way in which a woman should behave: I am ashamed that women are so simple To offer war where they should kneel for peace, Or seek rule, supremacy, and sway, When they are bound to serve, love, and obey. (Act V, scene ii,