The Provinces of the Roman Empire (Circa 120 CE)

Roman provinces (Latin proviniciae, singular provincia) were administrative and territorial units of the Roman Empire, established by various emperors as revenue-generating territories throughout Italy and then the rest of Europe as the empire expanded. The governors of the provinces were often selected from men who had been consuls (Roman magistrates), or former praetors (the chief justice of magistrates) could also serve as governor. In some places such as Judaea, the comparatively lower ranking civil prefects were appointed the governor. The provinces provided a source of income for the governor and resources for Rome. Varying Borders The number and borders of the provinces under Roman rule changed nearly constantly as conditions altered in the various locations. During the latter period of the Roman Empire known as the Dominate, the provinces were each broken into smaller units. The following are the provinces at the time of Actium (31 BCE) with the dates (from Pennell) they were established (not the same as the date of acquisition) and their general location. Sicilia (Sicily, 227 BCE)Sardinia and Corsica (227 BCE)Hispania Citerior (eastern coast of the Iberian Peninsula, 205 BCE)Hispania Ulterior (southern coast of the Iberian Peninsula, 205 BCE)Illyricum (Croatia, 167 BCE)Macedonia (mainland Greece, 146 BCE)Africa (modern Tunisia and western Libya, 146 BCE)Asia (modern Turkey, 133 BCE)Achaia (southern and central Greece, 146 BCE)Gallia Narbonensis (southern France, 118 BCE)Gallia Citerior (80 BCE)Cilicia (63 BCE)Syria (64 BCE)Bithynia and Pontus (northwestern Turkey, 63 BCE)Cyprus (55 BCE)Cyrenaica and Crete (63 BCE)Africa Nova (eastern Numidia, 46 BCE)Mauritania (46 BCE) Principate The following provinces were added under the emperors during the Principate: Rhaetia (Switzerland, Austria, and Germany, 15 BCE)Noricum (parts of Austria, Slovenia, Bavaria, 16 BCE)Pannonia (Croatia, 9 BCE)Moesia (Danube river region of Serbia, the Republic of Macedonia, and Bulgaria, 6 CE)Dacia (Transylvania, 107 CE)Britannia (Britain, 42 CE)Aegyptus (Egypt, 30 BCE)Cappadocia (central Turkey, 18 CE)Galatia (central Turkey, 25 BCE)Lycia (43 BCE)Judaea (Palestine, 135 CE)Arabia (Nabataea, 106 CE)Mesopotamia (Iraq, 116 CE)Armenia (114 CE)Assyria (disagreement on location, 116 CE) Italian Provinces Latium et Campania (Regio I)Apulia et Calabria (Regio II)Lucania et Bruttium (Region III)Samnium (Regio IV)Picenum (Region V)Tuscia et Umbria (Regio VI)Etruria (Regio VII)Aemilia (Regio VIII)Liguria (Regio IX)Venetia et Ager Gallicus (Regio X)Transpadana (Regio XI) Sources Pennell RF. 1894. Ancient Rome: From the Earliest Times Down to 476 A.D. Project Guttenberg.. Smith W. 1872. A dictionary of Greek and Roman Google Books. geography, Volume 2.

Exploration of Shakespeares Views on Kingship Through...

Exploration of Shakespeares Views on Kingship Through Macbeth Works Cited Not Included Macbeth was written by William Shakespeare in around 1606 and is Shakespeares shortest tragedy. He wrote Macbeth whilst James I was on the throne. James believed strongly in divine right. This may have helped Shakespeares views on kingship. In Macbeth there are four kings: Edward of England; Duncan; Malcolm and Macbeth. Of these four only Macbeth did not rule by divine right as he murdered the previous king so as to gain the throne. Also of these four only Macbeth can be described as a†¦show more content†¦He later betrays his country by swapping sides in battle. Duncan also has the disadvantage of being quite old. He is too weak to lead his army into war and has to rely on the Thanes. He doesnt give his plans a lot of thought. Duncan approves of violence and in Macbeths case, rewards it. The other characters in Macbeth greatly respect Duncan. Even Macbeth talks highly of Duncan both before and after Duncans death. People know that Duncan is a great king and hence he is treated with utmost respect. In Act 1 Scene 2 Ross says, god save the king. I believe that Duncan is also liked because when he speaks to people he speaks with dignity and respect for them and he is not patronizing. A good example of this can be found in Act 1 Scene 2 line 24 when says to the sergeant, O valiant cousin! Worthy gentleman!. It is must be remembered however that at that time people believed in the divine right of king. The king was seen to be Gods representative on earth and therefore the king was almost sacred in peoples eyes. Macduff in Act 4 Scene 3 line 109 refers to Duncan as a most sainted king. Even Lady Macbeth in Act 1 Scene 6 respects Duncan by saying to him, at your highnesses pleasure. Overall I believe that Shakespeare wants to portray Duncan as a good king. He bestows on Duncan the virtues of being gracious, open,Show MoreRelated Kingship in Shakesperean Plays Essay2522 Words   |  11 PagesKingship in Shakesperean Plays Due to the powerful influence of the monarchy, the nature, duties and responsibilities of kingship were of particular interest to Shakespeare. The mark of a bad king was the decline of the political, social and economic climates, while the mark of a good king was the blossoming of such worlds. Therefore, the characteristics of the person occupying the kingship were crucial to the health of the nation. Shakespeare explores this issue in many of his plays by examiningRead MoreWilliam Shakespeare and Macbeth8813 Words   |  36 Pageshero was to be pitied in his fallen plight but not necessarily forgiven: Greek tragedy frequently has a bleak outcome. Christian drama, on the other hand, always offers a ray of hope; hence,  Macbeth  ends with the coronation of  Malcolm, a new leader who exhibits all the correct virtues for a king. Macbeth  exhibits elements that reflect the greatest Christian tragedy of all: the Fall of Man. In the Genesis story, it is the weakness of Adam, persuaded by his wife (who has in turn been seduced byRead MoreLiterary Group in British Poetry5631 Words   |  23 PagesThis is generally taken as marking the beginning of Anglo-Saxon poetry. Much of the poetry of the period is difficult to date, or even to arrange chronologically; for example, estimates for the date of the great epic Beowulf range from AD 608 right through to AD 1000, and there has never been anything even approaching a consensus.[2] It is possible to identify certain key moments, however. The Dream of the Rood was written before circa AD 700, when excerpts were carved in runes on the Ruthwell Cross

Dick Smith Group Collapse a Case Study in Electronics Retailing

Question: Discuss about theDick Smith Group Collapse Case. Answer: Reasons that Resulted in Collapse of Dick Smith Group Collapse of the Dick Smith Group has raised several questions on the area of accounting profession. Ample accounting reasons are held responsible for the failure of the group. He consequences of accounting treatment of rebates is an aspect of the collapse story of Dick Smith Group and for this reason will be undoubtedly be a centre of attention of additional questioning. Treating rebates inefficiently was considered a reason for its collapse (Zeff 2016). The accounting team of Dick Smith Group has been treating rebates in a way that has ultimately resulted in inflated earnings. Overstatement of the performance contributes to another reason. Such issues concerning the accounting standards interpretation took place within the entity and were deemed violation of the International Financial Reporting Standards (IFRS). Moreover, International Forum of Independent Audit Regulators (IFIAR) has revealed an audit quality issue to be the result of the companys collapse. IFIAR was not yet satisfied about the fact that the company failed to address and understand the drawbacks in the quality of audit. Several other reasons those resulted in the collapse of the company includes ample strategic management blunders that encompass excessive purchasing of the inventories to fierce expansion, wrong selection of product and depending on excessive debt by the group (Dorminey et al. 2012). Moreover, Dick Smith Group was also alleged by the bank regarding breech of its borrowing agreements. Directors and officers of the Group encouraged or failed in controlling the practice of taking buying decisions concerning increasing rebates in inclination to a vital criteria like consumer demand and the capability to sell offerings within desired time to gain profit. Management Actions that Contributed To the Demise of the Group Earnings management serves as a strategy employed by the management of Dick Smith Group in deliberately manipulating its earnings to ensure that the earnings figure is aligned with its pre-determined target (Fang et al. 2015). Such practice is conducted for the income smoothing purpose. The management actions that contributed to the demise of the Dick Smith are: Inventory Management in Dick Smith Group- Dick Smith Groups inventory issues started to turn out to be apparent in the second half of 2015 and the end of the November, the company indicated that it would write down its inventories value by 20%. The company brought its inventory for estimating a particular sales level. However, it was observed that it did not attain the sales level and accordingly it declared clearance sale by decreasing prices of its old stock by 70% (Degeorge et al. 2013). The management of the company discovered alternative funding but they also gathered a view that success in attaining alternative funding that further was not observed to be in a timely manner for supporting the companys short term funding needs and facilitate it to order needed inventory over next few weeks. Due to such faulty management decision, Dick Smith struggled a lot in clearing out excess old inventory but it also faced considerable issues in attaining enough finance to acquire new stocks. Private Equity Floats are not considered the Way it seems- The function of a private equity group Anchorage Capital within the history of Dick Smith contributed to the collapse of the company. Anchorage purchases business of the Group and floated it within the Australian Securities Exchange that increased the companys cash flow and profitability. The management of the company implemented turnaround programs within a space of nine months focused on enhancing the companys cash flow (Weiss 2014). This resulted the company to claim that its initial public offering was observed to be drastically overvalued. Such valuations turned out to be clearly ridiculous which further contributed to the collapse of Dick Smith Group. Consumer Service Matters within the Competitive Market- The management of Dick Smith Company failed to offer efficient online services to its consumers. The group was alleged of not delivering online order even after several weeks and the service representatives did not address their complaints. Failure of the basics and fundamentals of the companys management functions has contributed to the demise of the company. Additionally, Dick Smith has experienced considerable enquiries from the market because of its decreasing share value (Carnegie and O'Connell 2012). Moreover, cash receipts were observed to be insufficient in addressing commitments. Excess dependence on rebate-driven inventory purchasing contributed as a major factor that resulted in mismanagement of the companys inventory and its collapse. In such case, increased discounts were required for selling the rebated stock that destroyed margin uplift that the rebate intended to attain. Stakeholders are the persons who have interest in the operations of a business and they are affected by the actions of the business. A company has several stakeholders. There are two kinds of stakeholders in a business. They are Internal Stakeholders and External Stakeholders. The same theory is applicable in the case of the retain company Dick Smith. In the company, there are several stakeholders who may have been affected by the business failure of the company. They are employees, creditors, debtors, shareholders, government and others. There are two groups of stakeholders those may have resulted in the fall of the companys profits. They are the employees of the company and the shareholders of the company. The details are given below: Employees are the heart of any company as the whole operation of the company depends on them. Employees are involved in the process of production to delivery of the product to the end customers. Thus, any company is wholly dependent on the employees. On the other hand, the company is the source of income of the employees. The get salary from the company in exchange of the service they provide to the business. Due to the fall of Dick Smith, employees may have affected the most as they will lose their job (Chang 2015). Another group of stakeholders who have been affected the most by the collapse is the shareholders of the company. They are also called the owners of the company. A lot of shareholders have invested their money in Dick Smith Company by looking at the healthy financial statement of the company. The collapse of the company has affected the share price of the company. As a result, it is bound to affect the shareholders wealth. As the failure of the company is a major one, the investors have lost the whole amount of money they have invested in the companys stock. On the other hand, there is no chance of recovering the money in the near future. Thus, this is a total loss of money for the investors or the shareholders of the company (Manigart and Wright 2013). There are enough reasons contribute to the cause of reaction to the accounting standard. As per the CPA Chief Executive Alex Malley, there are some codes of ethics which continuously monitor the accounting profession. This ethics suggest that the accountants should work according to the public interest. In the case of Dick Smith collapse, the two main reasons are mistreatment of rebates and the fault in auditing. On the other hand, the accountants of the company have not treated the revenue and the inventory of the company according to the accounting principles. This total process has been contributed to the wrong decision making of the company. In case of the auditors, they have not audited the financial statement of the company on the basis of public interest. Thus, the financial statement of the company did not reflect the real picture of the company. Hence, the accounting profession has failed to provide value and expertise in the business of Dick Smith (Addis 2016). Every profession has some major principles which help to provide better quality from the profession. The same is applicable for the accounting profession. There are some principles and conceptual frameworks in the accounting system. In case of Dick Smith, the professional accountants should consider the calculation of rebates to repair the damage. The miscalculation of the rebates from the suppliers has caused the accounting wrong for the company. Hence, the rebate should be calculated in the proper manner. On the other hand, the auditor should audit the financial report of the company correctly (Craig, Smieliauskas and Amernic 2014). Two suggestions are provided in the context of the collapse of Dick Smith Company. They are: All accountings of a company should be according to the accounting principles. There are various accounting principles available. The accounting calculations should follow those accounting rules and regulations. The accounting principles say that there is a code of ethics as well code of principles which must be followed while accounting. All material facts of the company should be correctly considered at the time of the preparation of financial report (Zadek, Evans and Pruzan 2013). Another suggestion is that the auditors should audit the reports neutrally. An auditor is a representative of the public. Thus, he should take this fact in mind while auditing. On the other hand, an auditor cannot make any ill agreement to the board of directors of the company. This is against the ethics of the audit (Smith 2014). Reference List Addis, J., 2016. Retail sector wrap: One opportunity and plenty of worry.Equity,30(3), p.6. Carnegie, G.D. and O'Connell, B.T., 2012. Understanding the responses of professional accounting bodies to crises: The case of the Australian profession in the 1960s.Accounting, Auditing Accountability Journal,25(5), pp.835-875. Chang, P.L., 2015. The Abandoned Stakeholders: Pharmaceutical Companies and Research Participants.Journal of Business Ethics, pp.1-11. Craig, R., Smieliauskas, W. and Amernic, J., 2014. Assessing Conformity with Generally Accepted Accounting Principles Using Expert Accounting Witness Evidence and the Conceptual Framework.Australian Accounting Review,24(3), pp.200-206. Degeorge, F., Ding, Y., Jeanjean, T. and Stolowy, H., 2013. Analyst coverage, earnings management and financial development: An international study.Journal of Accounting and Public Policy,32(1), pp.1-25. Dorminey, J., Fleming, A.S., Kranacher, M.J. and Riley Jr, R.A., 2012. The evolution of fraud theory.Issues in Accounting Education,27(2), pp.555-579. Fang, V.W., Huang, A.H. and Karpoff, J.M., 2015. Short selling and earnings management: A controlled experiment.The Journal of Finance. Manigart, S. and Wright, M., 2013. Reassessing the relationships between private equity investors and their portfolio companies.Small Business Economics,40(3), pp.479-492. Smith, M., 2014.Research methods in accounting. Sage. Weiss, J.W., 2014.Business ethics: A stakeholder and issues management approach. Berrett-Koehler Publishers. Zadek, S., Evans, R. and Pruzan, P., 2013.Building corporate accountability: Emerging practice in social and ethical accounting and auditing. Routledge. Zeff, S.A., 2016.Forging accounting principles in five countries: A history and an analysis of trends. Routledge.