Borobudur Temple Java, Indonesia

Today, the Borobudur Temple floats above the landscape of Central Java like a lotus bud on a pond, serenely impervious to the throng of tourists and trinket salesmen all around it. It’s hard to imagine that for centuries, this exquisite and imposing Buddhist monument lay buried beneath layers and layers of volcanic ash. Origins of Borobudur We have no written record of when Borobudur was built, but based on the carving style, it most likely dates to between 750 and 850 CE. That makes it approximately 300 years older than the similarly beautiful Angkor Wat temple complex in Cambodia. The name â€Å"Borobudur† probably comes from the Sanskrit words Vihara Buddha Urh, meaning â€Å"Buddhist Monastery on the Hill.† At that time, central Java was home to both Hindus and Buddhists, who seem to have peacefully coexisted for some years, and who built lovely temples to each faith on the island. Borobudur itself seems to have been the work of the predominantly-Buddhist Sailendra Dynasty, which was a tributary power to the Srivijayan Empire. Temple Construction The temple itself is made of some 60,000 square meters of stone, all of which had to be quarried elsewhere, shaped, and carved under the scorching tropical sun. A huge number of laborers must have worked on the colossal building, which consists of six square platform layers topped by three circular platform layers. Borobudur is decorated with 504 Buddha statues and 2,670 beautifully-carved relief panels, with 72 stupas on top. The bas-relief panels depict everyday life in 9th century Java, courtiers and soldiers, local plants and animals, and the activities of common people. Other panels feature Buddhist myths and stories  and show such spiritual beings as gods,   and show such spiritual beings as gods, bodhisattvas, kinnaras, asuras, and apsaras. The carvings confirm Gupta India’s strong influence on Java at the time; the higher beings are depicted mostly in the tribhanga pose typical of contemporary Indian statuary, in which the figure stands on one bent leg with the ot her foot propped in front, and gracefully bends its neck and waist so that the body forms a gentle ‘S’ shape. Abandonment At some point, the people of central Java abandoned Borobudur Temple and other nearby religious sites. Most experts believe that this was due to volcanic eruptions in the area during the 10th and 11th centuries CE – a plausible theory, given that when the temple was â€Å"rediscovered,† it was covered with meters of ash. Some sources state that the temple was not fully abandoned until the 15th century CE, when the majority of the people of Java converted from Buddhism and Hinduism to Islam, under the influence of Muslim traders on the Indian Ocean trade routes. Naturally, local people did not forget that Borobudur existed, but as time went on, the buried temple became a place of superstitious dread that was best avoided. Legend tells of the crown prince of the Yogyakarta Sultanate, Prince Monconagoro, for example, who stole one of the Buddha images housed within the small cut-stone stupas that stand on top of the temple. The prince became ill from the taboo  and died the very next day. Rediscovery When the British seized Java from the Dutch East India Company in 1811, the British governor, Sir Thomas Stamford Raffles, heard rumors of a huge buried monument hidden in the jungle. Raffles sent a Dutch engineer named H.C. Cornelius to find the temple. Cornelius and his team cut away the jungle trees and dug out tons of volcanic ash to reveal the ruins of Borobudur. When the Dutch retook control of Java in 1816, the local Dutch administrator ordered work to continue the excavations. By 1873, the site had been studied thoroughly enough that the colonial government was able to publish a scientific monograph describing it. Unfortunately, as its fame grew, souvenir collectors and scavengers descended on the temple, carrying away some of the artwork. The most famous souvenir collector was King Chulalongkorn of Siam, who took 30 panels, five Buddha sculptures, and several other pieces during an 1896 visit; some of these stolen pieces are in the Thai National Museum in Bangkok today. Restoration of Borobudur Between 1907 and 1911, the Dutch East Indies government carried out the first major restoration of Borobudur. This first attempt cleaned the statues and replaced damaged stones, but did not address the problem of water draining through the base of the temple and undermining it. By the late 1960s, Borobudur was in urgent need of another renovation, so the newly independent Indonesian government under Sukarno appealed to the international community for help. Together with UNESCO, Indonesia launched a second major restoration project from 1975 to 1982, which stabilized the foundation, installed drains to solve the water problem, and cleaned all of the bas-relief panels once more. UNESCO listed Borobudur as a World Heritage Site in 1991, and it became Indonesia’s largest tourist attraction among both local and international travelers.

The Effects Of Overpopulation On The Human Population

With rapid population growth and urbanization escalating, overcrowding has concerned many scientists, researchers, and the human populace as a whole. Overpopulation, the condition where an area holds more people than in which the area can properly function, is a serious issue which has many adverse effects on the well-being of a healthy human population. A growing seven billion people live on Earth and factors such as pollution, and human well being may all be affected by overpopulation, and continued growth in population will cause an even greater impact on society, individuals, and the environment. The effects of overpopulation is a multi-layered combination of different factors, all of them affecting each other in a variety of ways, yet they all work together to lead to the collapse of society. The continuation of these trends due to rising overpopulation will lead to the ultimate collapse of society attributed to the degradation of social structure, environmental structure, and h uman behavioral alterations and the culmination of the resulting effects. Continued population growth needs to be ended in the near future as it will affect every human being on the surface of the planet to a massive scale that can not be reversed. We chose to explore this topic because it truly is a pressing issue in our world. This has never been a problem faced by humans until now which causes many of its victims to ignore its existence and underestimate its potency. Every day the worldShow MoreRelatedThe Effects Of Overpopulation On Human Population1073 Words   |  5 PagesPlanet We need a major reduction in human population, stat! 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Without a solution to the rise in human population, by the year 2020, 8 billion people will liveRead MoreCauses And Effects Of Overpopulation1073 Words   |  5 PagesWhat are the effects of overpopulation? Overpopulation is an undesirable condition where the number of existing people on earth exceeds the carrying capacity of the earth. However, overpopulation has not always been a problem. At the dawn of agriculture, 8000 B.C., the population was approximately 5 million. 8000 years later, 1 A.D., the number of people existing on earth was between 200-300 million. That’s a growth rate under 0,05% per year. A tremendous change occurred with the industrial revolutionRead MoreThe Effects Of Human Overpopulation On The Environment1242 Words   |  5 PagesThe Effects of Human Overpopulation on the Environment â€Å"Can one apple slice feed the world?† If the world were an apple, farmland would only be one very thin slice. 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The idea of human overpopulation being a problem most clearly begins around the time of Thomas Robert Malthus’ publishing of An Essay on the Principle of Population as It Affects the Future Improvement of Society, with Remarks on the Speculations of Mr. Godwin, M. Condorcet, and Other Writers. In his writing, Ma lthus describesRead MoreOverpopulation Is A Serious Problem1442 Words   |  6 Pagesbe the greatest threat to the entire world is overpopulation. Overpopulation is a serious problem that is having an extreme effect on the health of every citizen of every country. The problems caused by overpopulation could even prove to be a fatal epidemic to the human population. Oftentimes overpopulation is overlooked due to a lack of knowledge or simply because many government officials have dismissed overpopulation and call it a myth. Overpopulation is an enormous and serious global problem thatRead MoreThe Problem Of Overpopulation And Overpopulation872 Words   |  4 PagesHuman overpopulation. Human population can be defined as the condition whereby, the total count of the human inhabiting a certain area exceeds the carrying capacity of the area Bongaarts, (2011). This brings out an issue of the carrying capacity of the region which alludes to the number of individuals who can inhabit a certain area for a given period. It may also be looked at as the situation whereby the available renewable resources in a certain area can satisfactorily support the current populationRead MoreOverpopulation Is Not An Issue1357 Words   |  6 PagesOverpopulation is not an issue many people in developing countries face at this point in time. Put simply, overpopulation is â€Å"the condition of having a population so dense that it causes environmental deterioration, an impaired quality of life, or a population crash† (Merriam-Webster). It should not be taken lightly because it cannot be reversed in a short time period. Changes must be made gradually so that future generations do n ot suffer consequences that current generations have place upon

Management Antifraud Programs and Controls

Question: Describe about the Management Antifraud Programs and Controls. Answer: a) S.No Basis Audit Planning Issues 1 Circle Rate While performing the audit of City Ltd. (Property developers) identification of circle rates and calculating the same is the major area of concern, since the company is facing downturn in the commercial property sector it was difficult to obtain accurate circle rate of the area. Also it is to be reported if the land and building is sold higher than the circle rate which will be difficult to obtain in this case. 2 Market Scenario Since there are few buyers of this project, creating a suitable market strategy to attract the buyers for this project is essential. Auditor needs to address the issue of appropriate and suitable audit strategy of the company that will benefit the company in the future projects also. 3 Customer's Identity Perspective Downturn of the commercial property sector is a major issue as the sales of the company reduces to a significant level and it makes it difficult for the auditors to obtain the data about the customers identity, proper verification of the allotment letters should be done and the personal data of the buyers such as Id which is in companys records to ensure that the sale has actually taken place and there are no bogus customers. 4 Going Concern Auditor should after obtaining the data of the companys performance make judgments about the going concern of the company, if the going concern of the company is questionable the financial statements should disclose such facts and auditor should mention the same in the audit report b) S.No. Basis Audit Planning Issues 1 Report Extraction Web Ltd. In this case has purchased a new software, thus the report generated from the new software is to be verified by the auditor to ensure that the report is complete and accurate and is free from any errors. 2 Software Knowledge The auditor should be aware about the working of the new software purchased and the areas which requires attention. Auditee should also have the complete working knowledge of the software and management should ensure that the software purchased meets their requirement needs. 3 Testing the Software Testing the software is an important part of the audit, dummy entries should be entered in the software to ensure that the correct and effective results are generated. These tests are done to ensure that the software can be applied in the company effectively or not. 4 Flexibility Auditor is concerned whether the new software can adapt the changing information needs of the company and can accurately meet the same. Whether the software meets the changing external and internal environment needs. c) S.No. Basis Audit Planning Issues 1 Storage costs While planning the audit, auditor should focus on the storage costs incurred by the Beauty Pty Ltd, as the lead time is reduced by transferring the goods from Australia to overseas branch the storage costs to the company will increase. 2 Overall Costs Since the Beauty Pty Ltd established an overseas operating branch the overall cost of the company will increase due to increase in the labour cost, employee costs, raw material costs, office space etc. The auditor should ensure that the costs are as per the requirements and within the budget. 3 Market share The auditor should calculate the increase in the market share of the company, whether establishing new branch has positively affected the company and has increased its market share and the company has earned more revenue which exceeds the cost of establishment of new branch overseas or not. 4 Prospective Customer Base The auditor should compare the sale of the current year after the establishment of branch with the previous year to find out the percentage increase in sales and the increased customer base of the company. Whether the branch established overseas will be able to generate more customers in the future for the company, and will ultimately increase the companys profit or not. Solution No. 2 a) Various issues should be considered to decide which approach should be followed (substantive approach or test of control approach). Identify different type of risk whether it is inherent risk, control risk or detection risk. Level of risk should be considered to decide which approach (substantive approach or test of control approach) should be followed to mitigate the risk. Preliminary assessment should be performed to know which compliance procedure should be followed. If inherent risk is high then substantive procedure should be conducted but if inherent risk is low then test of control should be followed. To know which approach should be followed one should know about the existence of various types of risk and their level. Inherent risk arises at a level of management. Control risk also arises at a level of management whereas detection arises at auditor's level. Level of risk should be considered before applying compliance procedure. Factors affecting risk at the level of financia l statement are integrity of management, management experience and knowledge, unusual pressure on management, factors affecting industry. Factors affecting at the level of account balance and transaction are quality of accounting system, accounts prone to misstatement, asset which are prone to misappropriation, occurrence of unusual transaction at or near end period. Cost effectiveness, potential of human error, manipulation by management should also be considered to decide which approach should be followed. b) There is an inverse relationship between inherent risk plus control risk and detection risk. IR+ CR = 1/DR If detection risk is low then substantive procedures will be high, if detection is high then substantive procedures will be low. And as we know there is inverse relationship between detection risk and inherent risk+ control risk. So, if detection risk is low then inherent risk will be high and control risk will also be high. We will apply substantive procedure in this case. In the above case study inherent risk, control risk and detection risk is medium for disclosure and existence of financial leased asset. Hence in this case we will apply both the control substantive as well as test of control because all risk exists at medium level. For measurement completeness of depreciation expense inherent and control risk is low and detection risk is high. Hence in this case test of control will be applied significantly because we know that if inherent risk and control risk is low , we have to apply test of control in this case( inverse relationship). Similarly for right obligations for vehicles detection risk is high and other two are low in this case we will apply test of control (same as previous case). For valuation of vehicles detection risk is low so substantive procedure should be performed and there is inverse relation between IR+ CR DR. c) To check the accuracy completeness of depreciation expense, test of control approach should be followed. Auditor should check the authorization of purchase for minutes of board. Auditor should verify who is authorized for disposal of important assets. Auditor should check whether the non current asset register exist or not and he should ensures that all the assets are identified and appropriate comment is provided about the condition of asset. Auditor should verify the depreciation chart rate and change in rates of depreciation and who is authorized for the same. Auditor should check all the relevant calculations regarding depreciation of the asset. Auditor should conduct physical verification to know whether asset exists or not which are shown in books of accounts. Auditor will evaluate which method is followed by Vroom ltd. Straight line method or written down value. He assures that method to recognize the depreciation remain same throughout the period. Accounting policy follow ed by vroom limited should be same throughout the period. If vroom limited shift from straight line method to written down value and vice versa then appropriate disclosure should be made by Vroom limited. To ensure the effectiveness and completeness of depreciation expense above audit procedures should be followed by Vroom limited. Solution No. 3 Accounting information should be communicated in such a way which contributes to the objective of the organization. Auditor plays a very vital role in communicating accounting information. Auditor provides assurance to the users of the financial information that accounting information provides true and fair view and it is free from any biasness. Both the term auditing and communication of accounting system are interrelated. Audit is a systematic and independent examination of books, records, documents and vouchers of the organization to ascertain whether the financial statements are free from material misstatements and provide true and fair view of the financial information. Preparation of financial statements is the primary responsibility of the management of the company. Companies take important steps to ensure that the records are accurate and are free from any material misstatement. Important measures includes to maintain controls over both the records and assets of the company, hiring outside auditors which independently verifies the fairness of the financial statements, formation of committee of board of directors to oversee the integrity of other safeguards. Audit is an examination of financial reports which management prepares; to ensure that they are prepared as per the generally accepted accounting principles and they clearly represents what they claim. Auditing the accounting information which is to be communicated to the users of financial statements such as investors, stakeholders, lenders (banks, financial institutions, and creditors), management, government etc is necessary to ensure that the data presented is accurate and complete and is free from material misstatements. If the accounting information is audited then the users of accounting information can place more reliance on the information provided. Opinion of the independent auditors on the accounting information communicated through Balance sheet, income statement, Cash flow statement etc. helps the investors to evaluate whether it is profitable for them to be associated with the company and whether the company is carrying on its operations in an efficient and effective manner as per the prevalent laws and regulations. Only a licensed CPA can issue an audit report as they have responsibilities towards general public as well as of the specific business that take up his se rvices. While performing an audit the independent CPA examines the transactions of the company and the accounting methods which are used to account for these transactions. There are two tools of financial communication which are accounting information and financial information. For determining what financial information should be provided and what values it must contain we should consider the types of users to whom the financial information is addressed as well as the purpose for which they are using the information communicated to them. For the investors audited financial statement is important to ensure that the company in which there funds are invested operates in an efficient and effective manner and complies with all the generally accepted accounting principles, also to obtain the information about the profit earned by the company, value of their shares and dividend income earned. Government uses the audited financial information to ensure that the company complies with the appropriate laws and tax requirements, company is regular in depositing amounts in the appropriate statutory funds established and whether there are any defaults made by the company. Lenders use the audited financial information to evaluate the credit worthiness of the company, they obtain data about the other lenders of the company, mortgages of the company, banks also relies on the opinions of the auditors on the financial statements of the company and prospective financial information which is provided by the auditors to provide loans to t he company, banks and financial institutions requires the clients to submit the audited information before providing them with loans and grants. Thus as per the above information, there is a close relationship between auditing and accounting information, before communicating the accounting information the same should be audited to secure the faith of the users of financial information and to provide them the assurance that the affairs of the company are conducted in the appropriate manner. References: T, Joseph Management Antifraud Programs and Controls. American Institute of Certified Public Accountants. New York. B, Norris (2005).Management override of internal controls". American Institute of Certified Public Accountants. New York. Mark S. Beasley. Joseph V. Carcello (2006).GAAS Guide 2007. United States: CCH. Don M. Pallai Mary Lou Wurdack (2006). PPC's Guide to GAAS 2007. London: Practitioners Publishing Company. Michael J. Ramos (2006).Wiley Practitioner's Guide to GAAS 2007. United Kingdom: Wiley Publishing. Arter, Dennis R. (2003).Quality Audits for Improved Performance.3rd ed.Milwaukee. Australia: ASQ Quality Press. Gryna, Frank M. (2007). Quality Planning and Analysis for Enterprise Quality. 5th ed. New York: McGraw-Hill. Godfrey Blanton (2013).Auditing Practice. West Indies: ASQ Quality Press. Russell. J.P (2013).The ASQ Auditing Handbook.4th ed. WI: ASQ Quality Press. Terry Regel (2000).After the Quality Audit: Closing the Loop on the Audit Process. WI: ASQ Quality Press. Allan J (1997).Management Audits. New York: HRD hall. Donald L (2004). The Quality Improvement Glossary. Milwaukee. WI: ASQ Quality Press. Tague, R. (2004). The Quality Toolbox. Milwaukee, WI: Wiley publishing. Commission. Australian Government Australian Securities and Investments."Audit quality - The role of directors and audit committees".asic.gov.au [Retrieved2016-12-4]. WilseY."National Audit Office (NAO)".www.nao.org.uk. [Retrieved2016-12-4]. Robbins. Australian National Audit ."Auditor-General and the Office".www.anao.gov.au. [Retrieved2016-12-4].

The Caged Bird Controversy Essays - I Know Why The Caged Bird Sings

The Caged Bird Controversy The Caged Bird Controversy The novel I Know Why the Caged Bird Sings is the life story of Maya Angelou as she struggles through life in the South. Published in 1969, the novel has received critical acclaim since 1970 and spent three years as a number one best seller on the New York Times Best Seller List. (Caged Bird Essay) Although this book has a best seller, it was the ninth most frequently challenged book in American high schools (Caged Bird Essay) and has been a censorship target for years. Many school libraries have banned I Know Why the Caged Bird Sings, because numerous parents believe that the book is vulgar, poor literature and that it is inappropriate for use in public schools for young people of any age. Others believe that I Know Why the Caged Bird Sings might do what parents fear most ? raise important issues while leaving the young reader no avenue to discover his or her relationship to those ideas. What do people mean by ?vulgar The story consists of Angelou's experiences when she was growing up which includes graphic scenarios. For example, when she described her rape by her mothers boyfriend at the age of eight. In Southlake Texas high schools, I Know Why the Caged Bird Sings was banned because of the ?pornographic description? of her rape. (Caged Bird Essay) Other schools have chosen not to ban the book by just deleting the rape chapters. The use of language in the scene of Angelou's rape is hardly explicit, yet it does deal with a sensitive issue and evoke a strong emotional response. Angelou's thoughts of homosexuality became another issue and in any case, a book that discusses homosexuality is presumed controversial. As she begins puberty, confusion sets in, and the possibility of homosexuality scares her. (Caged Bird Essay) Angelou was not exactly sure what a lesbian was, but she felt that her low voice, masculine gait convinced her that she was one and later on in life she dealt with this ?confusion.? To figure out if she was a lesbian or not, she asked a fellow classmate if he wanted to have ?sexual intercourse? with her to ensure herself that she was heterosexual. This action of hers resulted in her pregnancy, which brings up another issue: Premarital sex. As a pregnant sixteen-year-old, Angelou saw nothing very wrong with her actions. I Why the Caged Bird Sings also encourages social problems that our society fights. In the following quotation, Angelou talks about joy derived from a pregnancy as an unwed sixteen year old. ?For the next two weeks, I whirled around the city, taking vitamin shots and pills, buying clothes for the baby, and except for the rare moments alone, enjoying the imminent blessed event.' The last message we want to put across to sexually curious teenagers is that a teenage pregnancy can bring happiness! ?Author Unknown The pornographic content and premarital sex do not compare to the racism which is the number one issue of the book and is the main reason why this book has been so controversial. There is no reason to believe that the novel is in its poignant portrayal of race relations. (Learning to Live) This explains why the story has been most controversial in the South, where racial tension was historically the worst and where the novel is particularity set. The obvious and subtle effects of racism on a young Angelou help explain the controversial factor of the book. In the book described her mixture feelings towards oppression as a child. She felt horrible when she hear the whites saying derogatory comments towards blacks, like when a doctor said, ?My policy is that I'd rather stick my hand down a dog's mouth than a niggers.?(I Know Why the Caged Bird Sings) Comments like these made her feel anger towards her community, and often Angelou often wondered about how it would have been like if she woke up in the white world, with blond hair and blues eyes and shudder the nightmare of being black: Angelou paints a picture of some of the negative choice's: white America choosing to oppress groups of people; choosing lynch law over justice; choosing intimidation over honor. She