Saturday, February 29, 2020

Booker T Washington Essays - Booker T. Washington, American Slaves

Booker T. Washington an African American was born on April 5, 1856 in Hale?s Ford, Virginia. Booker T. Washington was born into slavery but however he was freed by the Civil War in 1865. Also, Booker T. Washington?s original name was Booker Taliaferro. Washington?s father was an white man and his mother was one of the slaves of James Burroughs. Later on Booker T. Washington?s mother remarried a slave by the name of Washington Ferguson and when Booker was enrolled in school, he took the last name of his stepfather becoming known as Booker T. Washington. However, even though Booker T. Washington went to Franklin County school, he was not there as a student but to carry books for one of James Burroughs's daughters since it was illegal to educate slaves that time. In the summer of 1865, Booker T. Washington migrated with his siblings to Malden, West Virginia to join his stepfather. However, even though Washington?s mother couldn?t read herself, she encouraged Booker T. Washington to rea d by buying him spelling books. As time went on Washington?s mother also enrolled Booker T. Washington in an elementary school. Encouraged by his teacher Booker T. Washington learned how to read and write but he still wasn?t satisfied, he wanted to pursue his education. At the age of sixteen, Booker T. Washington left Malden and enrolled at the Hampton Normal and Agricultural Institute, in Hampton, Virginia. However, Washington didn?t have enough money to pay for his school fees so he worked at the school to pay for his education throughout the way. Due to his education and strong beliefs Washington was an African American educator, orator, author and a dominant leader. From 1878-1879 Washington attended Wayland Seminary in Washington, D.C., and returned to teach at Hampton Institute. ?The president of Hampton, Samuel C. Armstrong recommended Washington to become the first principal at Tuskegee Institute.? (wikianswers.com) Tuskegee Institute was opened in July 4, 1881. The year af ter the institute opened booker T. Washington purchased former plantation which went on to become the permanent site of the campus. Under Booker T. Washington?s directions, the students learned how to provide for their basic necessities themselves. ?The main goal of Tuskegee Institute was not to produce farmers and tradesmen, but teachers of farming and trades who taught in the new high schools and colleges for blacks across the South.? (wikipedia.com) Now Tuskegee Institute is known as Tuskegee University.In his whole lifetime Booker T. Washington married three times. First, he married Fannie N. Smith and had one daughter. Fannie died in May of 1884. Next, Washington married Olivia A. Davidson. They had two sons Booker T. Washington Jr. and Ernest Davidson Washington before she died in 1889. Last, Booker T. Washington married Margaret James Murray who outlived Washington and died in 1925. Despite Washington?s, widespread work, his health was getting worse rapidly. He died in his ho me in Tuskegee on November 14, 1915 at the age of fifty nine. It was later discovered that the reason for his death was hypertension. Booker T. Washington was buried on the campus of Tuskegee University near the University Chapel.

Thursday, February 13, 2020

Frosted Plc Essay Example | Topics and Well Written Essays - 3000 words

Frosted Plc - Essay Example 135). To be understandable, the company has to distinguish between basic earnings per share and diluted earnings per share. Basic earnings per share should be calculated by dividing the net profit or loss for the period attributable to ordinary shareholders, by the weighted average number of ordinary shares outstanding during the period. For the purpose of calculating diluted earnings per share, the net profit attributable to ordinary shareholders and the weighted average number of shares outstanding should be adjusted of the effects of all dilutive potential ordinary shares. If the number of ordinary or potential ordinary shares increases as a result of capitalisation, bonus issue, share split or other reasons, the calculation of earnings per share and diluted earnings per share should be re-calculated retrospectively (Tiffin 2004, p. 137). Materiality means that insignificant amounts should be ignored. ... To do so, it should be able to (a) help them assess past, present, or future events and to (b) confirm or amend past assessments they have made (IASB framework n.d.). Disclosure of relevant information is closely related to the concept of materiality - what is material is likely to be relevant. Relevant information also includes changes in number of shares in issue during the year and the dilution of earnings per share caused by the conversion of potential ordinary shares to ordinary shares (Tiffin 2004, p. 138). Reliability is influenced by the use of estimates and by uncertainties in the recognition and measurement of items. These uncertainties are dealt with by disclosure and by practicing prudence in preparing financial statements (IASB framework n.d.). An enterprise should disclose (a) the amounts used as the numerators for any earnings per share figures and a reconciliation of the amounts to the reported net profit or loss for the period and (b) the weighted average numbers of ordinary shares used as the denominator of any earnings per share figure. A reconciliation among the differing numbers of ordinary shares should be given where appropriate. Basic and diluted earnings per share should be presented, with equal prominence, on the face of the income statement. If an enterprise discloses additional earnings per share figures, example excluding a one off, exceptional cost, then the calculations should be as for basic or diluted earnings per share figures. All earnings per share figures should be disclosed with equal prominence (Tiffin 2004, p. 137). Substance over form means that the underlying business position matters rather than the legal form. For example, equipment may be leased over 5 years-60 monthly installments being paid;

Saturday, February 1, 2020

What is a good tax Essay Example | Topics and Well Written Essays - 1000 words

What is a good tax - Essay Example The people in the state do not see the need as to why the government should reduce its expenditure but expenditure should be sufficient to meet the needs of the people. Most of the former politicians in Illinois State have faced significant challenges in their effort to come up with a good tax. One of the former Governors of the state by the name Scott Walker worked hard to cut the rights of the public employees to participate in collective bargaining. Deputy Director of the local council of the American Federation State said that the governor had an obsession of destroying the unions belonging to the public employees. The same director said that Mr. Rauner was trying to stir up the bitterness of the public employees who include teachers, firefighters, and police officers. The unions in Illinois State are always against a leader who tries to change the tax system of the state. Mr. Rauner may have a good idea of increasing the tax income of the state and improve economy of the state in the end. Most unions do not understand that when the economy is stable, having low unemployment rates will increase the tax income and government expenditure too. There is need for the citizens in the state to give the politicians independence to come up with a good tax system that will benefit both the employed and unemployed. A good tax is one that will enable the unemployed to venture into small-scale businesses and earn a living out of it. Davy portrays a good tax as one that is sufficient enough to avoid cutting of the benefits of the retirees because they have saved enough to rely on and survive on during their retirement period. However, Mr. Rauner said that the only problem he had was with the union leaders in the public sector who donated to political leaders. He claims that the government union has power to influence politicians in contracts negotiations about pensions, scales of payments,