Tuesday, December 31, 2019

Salazar Surname Meaning and Origin - About Genealogy

The Salazar surname indicates one who came from Salazar in northern Burgos, Castile, Spain—a place name meaning corral or manor house - probably from sala, meaning hall and Basque za(h)ar, meaning old.  Salazar could also mean a dweller in or near the house or palace, or a dweller near the place sacred to St. Lazar.  Salazar is an ancient surname found in Vizcaya, Castile, Navarre, Santander and Burgos, Spain. Salazar is the 44th most common Hispanic surname. Surname Origin:  Spanish Alternate Surname Spellings:  SALASAR, DE SALAZAR Famous People with the Surname SALAZAR Juan Carlos Salazar - well known Venezuelan singer and cuatro playerAntà ³nio de Oliveira Salazar - Prime Minister of Portugal from 1932 to 1968; also served as acting President of the Republic in 1951Abel de Lima Salazar  - Portuguese physician, writer, researcher and painterAntonio Sebastià ¡n de Toledo Molina y Salazar  - Viceroy of New Spain Where Do People With the VARGAS Surname Live? The surname distribution data at  Forebears  ranks Salazar as the 340th most common surname in the world, identifying it as most prevalent in Mexico and with the highest density in Costa Rica. Salazar is the 9th most common surname in Ecuador, 22nd in Venezuela, 27th in Costa Rica and Peru, and 33rd in the Philippines. Salazar is no longer a surname that is common in Spain according to WorldNames PublicProfiler; the Salasar spelling is a bit more common. Within the United States, the Salazar surname is very common in New Mexico and Texas. Genealogy Resources for the Surname SALAZAR 100 Common Hispanic Surnames Their Meanings. Garcia, Martinez, Rodriguez, Lopez, Hernandez... Are you one of the millions of people sporting one of these top 100 common Hispanic last names?How to Research Hispanic Heritage. Learn how to get started researching  your Hispanic ancestors, including the basics of family tree research and country-specific organizations, genealogical records, and resources for Spain, Latin America, Mexico, Brazil, the Caribbean, and other Spanish speaking countries.Salazar Family Crest - Its Not What You Think. Contrary to what you may hear, there is no such thing as a Salazar family crest or coat of arms for the Salazar surname.  Coats of arms are granted to individuals, not families, and may rightfully be used only by the uninterrupted male-line descendants of the person to whom the coat of arms was originally granted.  SALAZAR Family Genealogy Forum. Search this popular genealogy forum for the Salazar surname to find others who might be researchi ng your ancestors, or post your own Salazar query.FamilySearch - SALAZAR Genealogy. Access over 1.7 million free historical records and lineage-linked family trees posted for the Salazar surname and its variations on this free genealogy website hosted by the Church of Jesus Christ of Latter-day Saints.GeneaNet - Salazar Records. GeneaNet includes archival records, family trees, and other resources for individuals with the Salazar surname, with a concentration on records and families from France, Spain, and other European countries.SALAZAR Surname Family Mailing Lists. This free mailing list for researchers of the Salazar surname and its variations includes subscription details and searchable archives of past messages.DistantCousin.com - SALAZAR Genealogy Family History. Explore free databases and genealogy links for the last name Salazar.The Salazar Genealogy and Family Tree Page. Browse family trees and links to genealogical and historical records for individuals with the last n ame Salazar from the website of Genealogy Today. ----------------------- References: Surname Meanings Origins Cottle, Basil.  Penguin Dictionary of Surnames. Baltimore, MD: Penguin Books, 1967. Dorward, David.  Scottish Surnames. Collins Celtic (Pocket edition), 1998. Fucilla, Joseph.  Our Italian Surnames. Genealogical Publishing Company, 2003. Hanks, Patrick and Flavia Hodges.  A Dictionary of Surnames. Oxford University Press, 1989. Hanks, Patrick.  Dictionary of American Family Names. Oxford University Press, 2003. Reaney, P.H.  A Dictionary of English Surnames. Oxford University Press, 1997. Smith, Elsdon C.  American Surnames. Genealogical Publishing Company, 1997.

Monday, December 23, 2019

The Criminal Justice System Has Served As A Focal Point Of...

in serious violent offending at higher rates than white males, but not dramatically so. By age 27, 48% of black males have reported at least one instance of such behavior, compared to 38% of white males, a ratio of about 5:4. For lower class males, the differences are even smaller, about 7:6 black to white† (Bureau of Justice Statistics (BJS)). These studies propose that while criminal behavior cuts across race and class lines, the common response to these behaviors may significantly influence the course of a potential criminal career. Decisions concerning the most effective balance of responses by law enforcement, social services, and community intervention are critical in determining many of these outcomes. Bias within the criminal justice Historically, the criminal justice system has served as a focal point of much of societal racism. There is a long legacy of practices such as the criminal leasing system, extra-judicial lynchings, and police brutality have shaped the history of African Americans and the criminal justice system. Over the last thirty years, there has been significant change has occurred in some aspects of the system. In many jurisdictions minorities have moved into positions of leadership within law enforcement, the courts, and corrections systems. Supreme Court decisions have placed restrictions on such practices as prosecutorial bias in jury selection (James F. Nelson, Disparities in Processing Felony Arrests in New York State). Despite theseShow MoreRelatedAnalysis Of Richard Wright s Native Son1652 Words   |  7 Pagestoo long the American society has fallen victim to the corruption and hypocrisy within the judicial system. This is something we notice particularly with African American males ever since the early 1900s have suffered the most when it comes to receiving justice. Richard Wright’s Native Son provides a beautiful example of the insidious effects of racism and the hypocrisy of justice in a literary work. An important theme that emerges from Wright’s treatment of racism within the novel Native Son illustratesRead MoreThe Effects of Incarceration Discrimination in the United States for African American Men2898 Words   |  12 Pagessociety. There is a continuous struggle to break the persistent mold. Although many feel that the United States has overcome its racist history, the legacies of slavery and racism still affect our policies and practices today. Of the nearly 2.1 million adult men and women imprisoned in the United States, roughly 70% are persons of color (Minton, 2012). Within the criminal justice system, people of color are imprisoned disproportionately due to racist laws, are denied access to the rehabilitative optionsRead MoreTracing Theo retical Approaches to Crime and Social Control: from Functionalism to Postmodernism16559 Words   |  67 Pagesindividuals played an important role in the production of this thesis, and I would like to take this opportunity to note my heartfelt appreciation. First, I am indebted in particular to my entire family; most importantly, Mom; every path I have taken has been to make you proud, and I hope to fulfill your dreams through my shoes. I would also like to thank my sister Michelina, Joel, Dad, Nanny, Ken Jarret, Uncle Ian Aunt Kari, my guardian angel Thomas, Gran my late Grampy–without your moralRead MoreRastafarian79520 Words   |  319 Pagescountries Copyright  © 2003 by Ennis Barrington Edmonds The moral rights of the authors have been asserted Database right Oxford University Press (maker) All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, without the prior permission in writing of Oxford University Press, or as expressly permitted by law, or under terms agreed with the appropriate reprographics rights organization. Enquiries concerningRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesMcKeown 9 †¢ 2 Twentieth-Century Urbanization: In Search of an Urban Paradigm for an Urban World †¢ Howard Spodek 53 3 Women in the Twentieth-Century World Bonnie G. Smith 83 4 The Gendering of Human Rights in the International Systems of Law in the Twentieth Century †¢ Jean H. Quataert 116 5 The Impact of the Two World Wars in a Century of Violence †¢ John H. Morrow Jr. 161 6 Locating the United States in Twentieth-Century World History †¢ Carl J. Guarneri 213 Read MoreInternational Management67196 Words   |  269 Pages10020. Copyright  © 2012 by The McGraw-Hill Companies, Inc. All rights reserved. Previous editions  © 2009, 2006, and 2003. No part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written consent of The McGraw-Hill Companies, Inc., including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. Some ancillaries, including electronic and printRead MoreManagement Course: Mba−10 General Management215330 Words   |  862 Pagesrights reserved. Printed in the United States of America. Except as permitted under the United States Copyright Act of 1976, no part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without prior written permission of the publisher. This McGraw−Hill Pr imis text may include materials submitted to McGraw−Hill for publication by the instructor of this course. The instructor is solely responsible for the editorial content of such

Sunday, December 15, 2019

John Smith’s Account of the Founding of Jamestown in 1607 Free Essays

The colony at Jamestown, the colonies at Plymouth, and the colony at Boston had different nature, goals, successes and failures. There was a cross of similarities and differences. One thing that remains obvious is each was looking for something that was lacking in their home land. We will write a custom essay sample on John Smith’s Account of the Founding of Jamestown in 1607 or any similar topic only for you Order Now There was a perception and a picture that each group had when they left their homelands. Arrival in the new would prove to be an alternate reality from that which was envisioned. The new reality still provided a challenge for each settlement. This was to be a new start.This was an opportunity to establish something new. That would be a chance to be a part of something great. The New World offered opportunities to have success on a different level. Jamestown was a joint venture. People joined their financed together to create a business organization called a stock company. Like any other business the ultimate goal was to produce a profit. The initial settlers basically worked for the benefit of the joint stock company. They would not be completely free to make their own rules and regulations.There were specific rules even on the voyage of the rationing of the food. The Settlement of Jamestown shows s the initial days of Jamestown from the point of view of Captain John Smith. The very first impression of the New World gave foreshadowing of some of the doom and gloom in store for the travelers. As soon as they arrived on the shore they were attacked by travelers. That night a box was opened to give orders of how they were to organize and govern themselves according to the joint stock company.John Smith goes on to give an account of internal jealousy, trust, and greed issues of the group. That was compounded with the external sickness, disease, and multiple attacks by the savages that often resulted in death. He personally was on the verge of being killed when he was saved. Even the settlement was on the verge of dying out when God intervened and changed the hearts of the savages. This resulted in the savages helping them. Captain John Smith acknowledges God’s hand in the survival of Jamestown.The settlement at Plymouth goes a little farther in establishing that God is one of the main reasons for the colony. Pilgrims were looking for religious liberty and anew way of life for their families. They were not crusaders out to change the world or gather riches. They were â€Å"humble English farmers† (Brands et al, 2009, p 42). Their first sight of land proved to be a joyous occasion. It was important and natural for them to give God praise for a successful voyage. The Pilgrims governing structure came from the self created Mayflower Compact.It was democratic in nature. They were in agreement from the beginning of the voyage that there was to be no overseas ruler. They each had their freedom. The Pilgrims contact with the savages was less confrontational than that of Jamestown. The savages tended to run as opposed to attacking the settlers. The Pilgrims had similar results in dealing with the sickness and diseases of the New World. John Winthrop and the Puritans had very ambitious ideas when they established the Boston colony. They had visions to what amounts to a utopian society.The goals were to show what Christian society could and should be. In A Model of Christian Charity, John Winthrop writes about what he envisioned as he traveled on the Arbella on his way to the New Word. Their life was to be based on scripture. The answer to how to deal with all situations would come from the Bible. Two of their main principles would be justice and mercy. How to deal with the rich and poor, friend and enemies and forgiveness would be very important in their settlement. The law would be based on God’s laws.Success would be determined by how people lived. They did not have to deal with the same level of sickness and diseases as Jamestown and Plymouth. If you asked the Puritans they would probably tell you that it is a direct result of their lifestyle and God’s presence. Captain John smith’s article seemed to present a dark mood as he described what he had to go through. He did not seem to have a very favorable outlook toward his fellow man. He mentions the good, bad and very ugly side of what man is capable of.The Puritans contrastingly, focused on the potential greatness of mankind. The Pilgrims were somewhere in the middle. Each article gave praises to God. God and religion played an important role in each colony.Bibliography Bradford, William. (1650). History of Plymouth Plantation. Brands, HWA, Breen, THH, Williams, R. Hal and Gross, A. J. (2009) American Stories: A History of the United States. Upper Saddle River, New Jersey. Smith, John. (1604). The Settlement of Jamestown. Winthrop, John. (1630). A Model of Christian Charity. How to cite John Smith’s Account of the Founding of Jamestown in 1607, Papers

Saturday, December 7, 2019

Application Of Accounting Standards Provide-Myassignmenthelp.Com

Question: Discuss About The Application Of Accounting Standards Provide? Answer: Introducation The accounting treatment that the management of the Pewter Ltd. is intending to provide in the preparation and presentation would not give a true and fair view of the financial position of the company. Therefore the importance of accounting standards must be looked in and compliance for the same is required to be followed by the company otherwise it would lead to preparation misleading financial statements. Following are the accounting treatments to be given by the company so as to achieve true picture of companys financial position. Accounting for Deferred Tax Assets and the Deferred Tax Liabilities is undertaken to properly recognise the current and the deferred tax in the financial statements of the company. The said accounting is the requirement of AASB 112 issued by the Australian accounting standard board and is needed to be complied by all the listed entities of Australia (Australian Government, 2012). Application of this accounting standard in the preparation and presentation of financial statements is important for the entities to follow the basic rules of accounting such as accrual concept and matching concept. Moreover, proper accounting of DTA DTL also enables a company to present a true and view of its financial position as it ensures the recognition of the corresponding tax effects of all the transactions during a particular year (Guenther, 2011). Deferred Tax Assets and Deferred Tax Liabilities are created in the financial statements to provide for the values that are the results of differences in the rules of accounting as prescribed in the accounting standards and the rules framed and followed by the tax authorities. As the taxes are required to be paid on the taxable profits calculated as per the tax laws but in the preparation of books of accounts generally accepted accounting principles are followed, there arises the differences in the tax liability under both the frameworks. These differences are primarily classified as the timing and the permanent differences. In creation of DTA DTL, only the timing differences are to be considered as permanent differences do not make any difference in book profits and the taxable profits of any following years (Serocki Callaghan, 2012). DTAs are the prepaid taxes as they represent the anticipated reduction in the taxes in subsequent periods as a result of payment of higher taxes in the current year following the tax rules (Tran, 2015). However, DTL represents anticipated increase in the tax liability in future periods as a result of lesser tax payments made under the tax rules (Branson, 2012). These differences are required to be recognised in the financial statements using the matching concept which prescribes the recognition of the expenses in that particular year in which the income is reported. To report the income in the books of accounts, use of accrual concept is necessary as it recognises income only in the year in which they are actually earned and not in the year of cash receipts for the same. The accrual concept also applies on the expenditures. If the company does not account for DTL it will result in negligence of the accrual concept as the expenses that have been actually incurred in the year are not p rovided for in the financial statements of that year (Harrington, Smith Trippeer, 2012). Non-recognition of DTA DTL will amount to negligence of matching concept as the related tax expenses of the significant transactions will remain unrecognised in the year leading to increase in tax liability in the future periods. Moreover if the tax expenses and the tax savings of the company are not recognised adequately this will mislead the readers of financial statements as they would not depict the correct picture of companys tax obligations. In the current case application of AASB 18 named as REVENUE has to be taken into account while recognising the revenues generated from the sale of products of the company by various retailers (Australian Government, 2010). As per the accounting standard issued by the Australian accounting standard board for the recognition of revenues in the books of accounts, the revenue from the sales and the services must be recognised as and when there is a no uncertainty about the collection of revenue from the operations. In case of sales of goods revenue is recognised in the books of account when it meets the certain criteria which are as follows: When the seller has transferred all the material risks and the rewards relating to the goods and title in goods is also transferred to the buyers. When the revenue from the sale is easily and reliably measurable. When there is a certainty about the inflow of the future economic benefits from the sale transactions. The cost that have been incurred or is going to be incurred in relation to the transactions of sale is identifiable certainly. If all the above mentioned conditions are fulfilled the company must recognise the revenue from its sales operations (Caylor, 2010). But if any of the condition specified above is not fulfilled the entity should not account for the revenue as it will lead to overstatement of revenues without their being actually accrued. The concept of prudence is also to be applied while recognition of revenue as it prescribes that the income must be recognised only when it is realised. In the present case the company has agreed to recognise the revenue from the sales at the start of the quarter which would not lead to acceptable accounting treatment of revenue as the criteria that are above mentioned are not fulfilled at the beginning of the relevant quarter. As at the stage where goods are merely shipped to the retailers, the risk and the rewards from the products are not transferred to the ultimate buyers (Horngren, et al., 2012). Moreover, the decision of not recording the fees separately that is being paid to the retailers for displaying the products of company in their stores just because it is the cost of business is incorrect. The fees must be charged to revenue account separately it will give the better presentation of financial statements of the company. The cost of conducting the business is a materialistic item which needs to be provided for separately in the books of accounts so as to make it clearly understandable to the users of financial statements a bout the quantum of costs incurred in generating the revenues from a particular operation. Moreover, as per the matching concept the company must recognise separately the fees paid to the retailers as the expense at the time of recognising the revenues from the sales operations so that the financial statements depicts the true picture of the sales operations of company(Deegan, 2012). Conclusion: It can be easily concluded from the above research that the compliance of Australian accounting standards while preparing the books of accounts will provide the accuracy and clarity in preparation and presentation of financial statements. Also, the true adherence to the accounting standards will enable the company to avoid the regulatory interventions from various authorities. It is highly recommended to the management of the company to consider the importance accrual and matching concept while accounting for the taxes. Therefore creation of deferred tax assets and deferred tax liabilities in a must for the company so as to avoid incorrect accounting treatment for tax obligations. At the same time the company must avoid recognising the revenue from sales at the stage of mere shipment as it will lead to violation of prescribed accounting standard in relation to this matter. References Australian Government, 2010. Revenue: AASB 118, available at https://www.aasb.gov.au/admin/file/content105/c9/AASB112_07-04_COMPsep11_07-12.pdf (viewed on 11th September, 2017) Australian Government, 2012. Income tax: AASB 112, available at https://www.aasb.gov.au/admin/file/content105/c9/AASB112_07-04_COMPsep11_07-12.pdf (viewed on 11th September, 2017) Branson, C.C., 2012. Reportable tax positions: A recent innovation by the ATO.Taxation in Australia,46(7), p.296. Caylor, M.L., 2010. Strategic revenue recognition to achieve earnings benchmarks.Journal of Accounting and Public Policy,29(1), pp.82-95. Deegan, C., 2012.Australian financial accounting. McGraw-Hill Education Australia. Guenther, D., 2011. What do we learn from large book-tax differences.University of Oregon, Working paper. Harrington, C., Smith, W. and Trippeer, D., 2012. Deferred tax assets and liabilities: tax benefits, obligations and corporate debt policy.Journal of Finance and Accountancy,11, p.1. Horngren, C., Harrison, W., Oliver, S., Best, P., Fraser, D. and Tan, R., 2012.Financial accounting. Pearson Higher Education AU. Serocki, J.S. and Callaghan, J.H., 2012. Increased understanding of accounting for income taxes through effective tax rate calculations and reconciliations.The Accounting Educators' Journal,21(1). Tran, A., 2015. Can taxable income be estimated from financial reports of listed companies in Australia?.Browser Download This Paper.