The Meaning for the Common Spanish Surname Colon

The common Spanish surname, Colon, most commonly derives from the Spanish given name Colà ³n, meaning dove, from the Latin colombus, colomba. As a personal name, it was favored by early Christians because the dove was considered to be the symbol of the Holy Spirit. The Colon last name is comparable to the Italian and Portuguese surname Colombo. Etymology The Colon surname may also have English origins, being a variant of Colin derived from the Greek personal name Nicholas, meaning power of the people, from the  elements nickan, meaning to conquer, and laos, or people. The surname is considered to be of Spanish and English origin. In the 17th and 18th centuries, it was discovered that several Colon families moved to the Caribbean Islands and the Central American region. Colon is known as the 53rd most common Hispanic surname.  According to  Public Profiler: World Names, the majority of individuals with the Colon surname live in the United States, followed by additional concentrations in countries like Spain, Luxembourg, Belgium, and France.   Alternate Surname Spellings CoulonCollonCoulonsCoulombCoulomCoullonCoullonsCoulhonCoulombsDecoullonsDecoulons Famous People With the Surname Cristà ³bal Colà ³n aka Christopher Columbus: Famous Italian explorer best known for his discovery of the New World.Carlos Colà ³n: Retired Puerto Rican professional wrestler. He is the father of wrestlers Carly Colà ³n, known professionally as Carlito, and Eddie Colà ³n, known professionally as Primo Colà ³n. He is also the uncle of WWE wrestler Epico, whose birth name is Orlando Colà ³n.Ashley Colon:  Puerto Rican artist singer originally from Jamaica. She started her career in the tropical music band Las Chicas del Clean, translating to the girls of the clan. Genealogy Resources 100 Common Hispanic Surnames Their MeaningsGarcia, Martinez, Rodriguez, Lopez, Hernandez. Are you one of the millions of people sporting one of these top 100 common Hispanic last names?COLON Family Genealogy ForumSearch this popular genealogy forum for the Colon surname to find others who might be researching your ancestors, or post your own Colon query.FamilySearch - COLON GenealogyFind records, queries, and lineage-linked family trees posted for the Colon surname and its variations.COLON Surname Family Mailing ListsRootsWeb hosts several free mailing lists for researchers of the Colon surname.DistantCousin.com - COLON Genealogy Family HistoryFree databases and genealogy links for the last name Colon. Use the resource First Name Meanings to find the meaning of a given name. If you cant find your last name listed, you can suggest a surname be added to the Glossary of Surname Meanings and Origins. References: Surname Meanings and Origins Cottle, Basil. Penguin Dictionary of Surnames. Baltimore, MD: Penguin Books, 1967.Menk, Lars. A Dictionary of German-Jewish Surnames. Avotaynu, 2005.Beider, Alexander. A Dictionary of Jewish Surnames from Galicia. Avotaynu, 2004.Hanks, Patrick and Flavia Hodges. A Dictionary of Surnames. Oxford University Press, 1989.Hanks, Patrick. Dictionary of American Family Names. Oxford University Press, 2003.Smith, Elsdon C. American Surnames. Genealogical Publishing Company, 1997.

The Treaty of Versailles Essay - 1924 Words

Paris 1919 brought a political move that would alter history in ways its creators never foresaw. The Treaty of Versailles, written at the Paris Peace Conference by the Big Four allied nations, officially ended World War I and stated the terms of settlement. Representatives from the United States, Britain, France, and Italy made up the Big Four: Woodrow Wilson, David Lloyd George, Georges Clemenceau, and Vittorio Orlando respectively. Although Orlando eventually walked out because he wasn’t getting everything he wanted (Meyer 610). These four men each had his own ideas of what the treaty would entail and what the repercussions for the war would be. Britain had already accomplished what it set out to by the end of the war, so Prime Minister†¦show more content†¦What happened was an unsuccessful conference and a treaty that blamed Germany for the entire war. At the Paris Peace Conference an original 37 powers came together and sought solutions to settle things not just in Europe but in the whole world. Instead a series of events led to massive tension between countries. First, Italy, who was given more land than originally promised, â€Å"indignantly packed up and returned to Rome† when it was denied Fiume in Croatia (Meyer 612). Italy had emerged from the war stronger than ever before and saw no reason to stay on good terms with Britain and France since it had no threatening neighboring countries (612). However, its democracy had become shaken during the war, and it cleared the way for Benito Mussolini (612). Second, Japan, who prospered economically during the war with trade, asked for an â€Å"‘equality clause’ that would declare discrimination on the basis of race to be unacceptable†(612). Nevertheless, Wilson and Australia objected because neither or them accepted Asian immigrants and Japan dismissed the West completely after that. Thirdly, when Smyrna, an Aegean port city, was given to Greece, Mustafa Kemal led a T urkish nationalist movement that lasted until Smyrna was taken away from the hands of Greece. Lastly, Britain and France divided land inShow MoreRelatedThe Treaty Of Versailles Treaty1188 Words   |  5 Pagesthe defeat of the Central Powers (German Empire, Austro-Hungarian Empire, Ottoman Empire, and the Russian Empire) and the signage of the Versailles Treaty. This treaty along with the League of Nations was created to prevent another global crusade from happening again, but failed and led to World War II, which started only twenty years after the Treaty of Versailles was endorsed. And even with end of the Great War, it was evident that the world would never return to how it once was, four years earlierRead MoreThe Treaty Of The Versailles Treaty Essay1604 Words   |  7 Pages1.A) Source A believes that the cause of hostilities in poland were the direct result of British actions. The first issue discussed is the unfavorable terms of the Versailles Treaty. Article A states that germany had tried to change some of the harshest policies of the Versailles Treaty however, the British government did not cooperate with their efforts. Additionally the article states that it is British intervention in the domestic policies of poland that prevented a peaceful solution from beingRead MoreThe Treaty Of The Versailles Treaty1861 Words   |  8 PagesWhat responsibility did each of the â€Å"Big Three† have for the failure of the Versailles Treaty to bring peace to Europe? Be sure to discuss what each wanted to accomplish. The treaty of the Versailles was an agreement between France, England and the United states. Its intentions were to prevent a second world war however, it was a total fail. An obvious reason for not being effective could be because not everyone was included in the conference such as Russia, and Central Powers. Instead, Prime ministerRead MoreThe Treaty of Versailles1684 Words   |  7 PagesInvestigation The Treaty of Versailles was created to bring peace between nations after WWI. This investigation will answer the following question: To what extent did the Treaty of Versailles bring peace? In this investigation, the extent of the Versailles Treaty’s success will be evaluated by examining the period of its development, 1918, to the rise of Hitler, 1933. Several sources were used in this investigation including a number of books that look at the terms of the Treaty of Versailles and the reactionsRead MoreTreaty of Versailles1349 Words   |  6 PagesThe Treaty of Versailles was intended to be a peace agreement between the Allies and the Germans, instead with the harsh end terms for Germany, it created political and economic chaos in Germany. By the end of the First World War, Germany had surrendered and signed a peace agreement. The task of forming a peace agreement was now in the hands of the Allies. In December of 1918, the Allies met in Versailles to start on the peace se ttlement. The main countries and their representatives were: The UnitedRead More Treaty of Versailles1280 Words   |  6 Pages The end of World War I was finalized by the signing of the Treaty of Versailles on June 28, 1919. It was signed by Great Britain, France, Italy, and Japan but not the United States, as the U.S. drafted its own treaty with Germany in 1921. Many historians argue that the Treaty of Versailles was the major cause of World War II which occurred twenty years later. On the Treaty’s most superficial level, the extreme punishment and fines that were levied by the Allied Powers on the Germans were causesRead MoreThe Treaty Of Versailles In Germany : The Causes Of The Treaty Of Versailles751 Words   |  4 PagesA treaty that was designed to end all wars actually ended up setting the stage for the worst one that the world has ever seen. The newly formed German democratic government saw the Versailles Treaty as a â€Å"dictated peace† (Diktat). The peac e treaty did not ultimately help to settle the international disputes which had initiated World War I; on the contrary, the treaty exposed the underlying issues which had caused the war in the first place. Hitler was able to gain a foothold in German society andRead MoreThe Treaty Of Versailles2228 Words   |  9 PagesUpon signing the Treaty of Versailles in June 1919, then British Prime Minister Lloyd George declared: â€Å"We will have to fight another war in 25 years time, and at three times the cost.† This ominous prediction came true as the controversial peace settlement brought no end to conflict in Europe. The Treaty was described by critics as Carthaginian: a peace so brutal it crushes the defeated side. This was the intention of the Allies, who felt a disabled Germany was the best way to preserve peace. ThisRead MoreTreaty of Versailles1324 Words   |  6 PagesTreaty of Versailles Essay One of the most important documents ever, The Treaty of Versailles was proposed to be a peace settlement between the victorious Allies and the defeated Germans at the outcome of World War I. The document was a major disaster and did not serve any of the purposes it was drawn for. The harsh provisions of the treaty along with its unfair orders to Germany led to the worlds most horrific leader come to power and also set the platform for another war. The treaty became aRead MoreThe Treaty of Versailles1055 Words   |  4 PagesIn 1919 at the Paris Peace Conference The Treaty of Versailles was formally drafted and World War I was finally brought to an end. The treaty was drafted by the Allied Powers, which consisted of Great Britain, France and the United States. This treaty blamed the war solely on Germany, and it required them to pay an amount of â€Å"$33 billion dollars in reparations, cede all of colonies, dismantle their air force, and greatly reduce their other military operat ions†(German Delegation, 291). The German

Stranger Than Fiction Movie Review Free Essays

Becoming Insane? Or Simply Hearing a Story? Stranger Than Fiction, directed by Mark Forster, is an unusual movie. I personally liked the movie very much, but it was definitely out of the mainstream of movies today. The main character, Harold Krick (played by Will Ferrell) is a seemingly normal IRS agent that lives life on a very punctual and precise schedule. We will write a custom essay sample on Stranger Than Fiction Movie Review or any similar topic only for you Order Now He is always on time for things and even counting the number of times he brushes his teeth in the morning! The character that Ferrell acts is not the typical character that Ferrell works on, but it is a very good change for him because it somewhat makes the audience think that there will be something comedic in the movie. As a whole, the cast was a very good choice and fit the characters well. The movie is very delightful because it shows various different themes in it. For example, the movie contains a sprinkle of bildungsroman qualities through the character development in Harold Krick. He evolves from a precise person, always on time but not really enjoying life to a courageous and caring person. In the beginning of the movie, the audience is revealed that Harold is very mathematical, shown by the various lines and measurements appearing on objects, and the fact that Harold can solve complex math problems in his head. This all changes when he hears a woman’s voice with a British accent. Harold believes that he is insane in the beginning, but he soon realizes that the voice is actually narrating his life. Upon that discovery, he searches for someone to help him which results in the audience meeting Professor Jules Hilbert (Dustin Hoffman), a very learned professor in literature and prose. I found some irony in this because his book shelves have various cookbooks and other types of books that do not pertain to prose. Professor Hilbert believes that Harold is schizophrenic at first, but when he hears the whole story, he decides to help Harold by telling him to carry a notebook around to see if the book is a comedy or a tragedy. The actors in the movie were absolutely phenomenal. The actors fit the attitude of the characters and Will Ferrell was one of the best. He takes the viewer off guard by being in a serious movie, and actually plays the part very well. Ferrell’s acting felt as if he was actually Harold and didn’t know what was happening in his life. The story line is a fairly straightforward structure, except for the plot twist at the end. It truly shows how Harold and other characters have developed through this movie. The overall mood of the movie is fairly sad until the plot twist. Although the mood was sad, the cinematography and lighting were simply amazing throughout the movie. The music in Stranger Than Fiction was an original soundtrack, with good songs throughout. This movie can be confusing at the end if you are not paying attention, because all of the facts come at you in quick succession. My opinion on if someone should rent or buy this movie would have to be rent it. The movie was well done, but not enough to make viewers want to watch the film again. How to cite Stranger Than Fiction Movie Review, Papers

Accounting Auditing Accountability Journal †Myassignmenthelp.Com

Question: Discuss About The Accounting Auditing Accountability Journal? Answer: Introducation The Auditing and Assurance Board (AUASB) is an independent, statutory agency of the Australian Government, that monitors develops, issues and maintains auditing and assurance standards. AUASB standards are enforced by the law for audit or reviews from financial reports required under the corporations act 2001.AUASB has a plan that adopts a number changes to the Australian Auditing Standards resulting from the ISAAB project. Of these ISAAB projects, changes to the way auditors report are the most significant, mostly with the introduction of a new standard ASA701 (Christopher, Sarens, and Leung, 2009). The auditing standards makes use of the an auditors responsibility to communicate Key Audit Matters (KAMs) as reported in the auditors report and also involves an address of the auditors decision as to what to communicate in the auditors report and the composition of such communications. Communicating Kams In Auditors Report The main aim of auditors is to investigate the KAMs and having drawn a professional judgment on financial statements reported. This is communicated through describing what in the auditors report (Cosserat, and Rodda, 2009). New auditing standards ISA701 regulates auditors ability to determine and speak out the KAMs in the auditors report and applies to audits of full sets of general purpose of financial statement (Ifac.org, 2017). It also applies when it is a requirement by the law that the Auditor must communicate the KAMs for other organizations or communicates on personal will. The reason to communicate KAMs is to encourage the value of communication of the auditors report that helps to provide greater accountability of the audit that was done. The major characteristics of the new standards are: Enables auditors of separate organization to make decisions on if to include KAM in their audit report. Rules communication of the KAMs in auditors report of the entities listed. The documentation of the audit relating to the KAM The process through which the auditor determines the KAM by considering areas of high assessed risk. Communication of KAMs also provides more information to stakeholders of financial report to help them understand the matters that were most significance in the auditors decision. Communicating KAMs also helps the appropriate users to understand the most of the significance issues area of judgment in the results of the financial report audit. Communicating KAMs in the auditors report also assists the stakeholders to further engage with the advisory committee. When determining KAMs the significant judgments relating to the areas in the financial report that involved important management decision. KAMs are not supposed to be described where the law or regulation includes public disclosure about the issue or in rare circumstances, the auditor determines that the issue should not be communicated in the auditors report because there are adverse effects of doing so which would outweigh the public interests benefits. The ASA701 applies to audits of general purpose reports of the listed entities when the auditor decides to communicate key audit matters in the auditors report. Key Audit Matters (Kims) KAMs refer to issues that are most significance to an auditors professional decision when auditing an entity financial statement. KAM is selected with those issues that are charged with governance. KAMs are determined by an auditors perspective. through the auditors eyes (Arens et al., 2010).The judgment based decision-making framework in the new ASA 701 is designed for the auditor to select a small amount of issues from what to communication. KAM may be determined in the following ways: Professional decision of the auditor is applied in determining which issues to include in the audit report. The issues are drawn from the audit committee discussion and those matters communicated through the audit findings. The important auditors attention shows that an audit is risk-based. Issues that cause challenge to the auditor in obtaining enough evidence. Auditors report snapshot 28 March 2017 This provides insights and observations on Key Audit Matters. This shows the KAMs topics that were communicated: Goodwill and intangibles: the most common KAM relates to the carrying value assessment or impairment of goodwill and intangibles. Acquisition: over half of the acquisition KAMs arise in the TMT sector and 54% of all TMT audit reviewed. Revenue:42% of entities in the FS sector reported a KAM on revenue, resulting from the audit efforts applied in assessing the stage of completion. Expectations are that KAM arising from revenue should increase. Taxation: half of the taxation KAMs features in the energy and natural resources sector. Auditors focus in assessing the recognition and recoverability of deferred assets, featuring in 42% of taxation KAMs. Auditing Issues Sorrounding The Collapse Of Abc Learning Centre The ABC learning center aimed at providing additional skill and supervision for little children in the pre-school age, also for the aged and disabled. The concept of the childcare centers picked up in a large way in Australia when the ABC learning centers were started in 1998. ABC centers then became the largest of the daycare centers in Australia since it operated in the as a company and the corporate management gave a hand in its accelerated growth in short period of time. The downfall of the ABC learning centers began long before the management of the company came to realize. There was a described way of for the children to staff ratio and it was not possible to generate huge profits margins like others centers in those days by observing the terms of the rules. There was certainly a degradation of the level of education offered by the ABC learning centers since there was never sufficient staff to attend to the children. Some of the learners were disabled and others had others which required attention of a large group of staff which was not possible (Carey,Knechel, and Tanewski, 2013). Interviewees said that the ABC learning centers have no specialists cleaning staff hence the staffs at these centers are required to perform all the duties such as cleaning as well as care for the learners. The results of this are that the staff has less time to teach and care for the learners. A number of interviewees raised concerns on how the staffs were treated at some of the ABC learning centers. A number said that they used to complete tasks at home while others said that they did not receive their payments for set up time, clean up time or for evening staff meetings In the year 2003-04 the financial statements of ABC learning center provided a negative image. Only 56.7 percent of the incomes earned by the firm were to pay the staff dues. The expansion of ABC learning center into such a big participator in the Australian market had been triggered by the policies of the government. The economic and financial problems arose in the wake of the global financial crisis of 2008 which led to the fall of the company (Snchez-Medina, Blzquez-Santana, and Alonso, 2014). ABC learning centers acquisition led to the recognition of the licenses of operating the daycare centers and large amount of goodwill. In 2006, an unknown complaint came up in concerns with the Australian securities and investment commission about the valuation of the ABCs daycare licenses. One of the major things that have contributed to the fall of the ABC learning center is that of financial allegations. According to a representatives in the ACCC, the fall of the ABC learning center has not been the result of increasing competition but it has been due to financial malpractices such as high debts and more than normal acquisition (Azim, 2013). Also the downfall can be attributed by the discrepancies of the financial information provided by the ABC learning centers. It was known well enough that the ABC learning centers was operating under malpractices in the course of maintaining its accounts. The value of the assets decreased as the question of the malpractice increased. The founders of the ABC learning center, Mr Eddy Groves and Dr. Le Never Groves did not appear in the institution in September, 2008. The new management took over and they aimed at restoring the order in the company. This was by accepting the fact that the firm was operating under the malpractice that have been followed since then. Issues That Contributed To The Amendment Of Auditing Standards From Isa 507 To Isa 701 The AUASB matters in auditing standards ASA 701 which deals commonly with communicating KAM in auditors report about the requirement of the law and regulations provisions. Under section 336 of the laws and regulation of the Australian Government, the AUASB may amend Auditing Standards to handle certain corporation legislation. The Auditing standards contrast from the ASA 701, which have been accorded with the Australian Legislative environment and to keep audit quality where the AUASB has seen the importance of doing so. The Auditing standards provide application and other material involving the communication of KAM in the independent auditors report. The enactment of ASA 701 shows that the AUASB is fully committed to conform with the amendments to auditor reporting developed by the IAASB. Recommendations The Australian Legislative Committee should continue amending the auditing standard frequently to avoid fraud in businesses. This will show the effectiveness and the transparency of the audits made. The auditors should consider giving the correct judgment which is seen to be professional so that businesses and investors may have the overview of the financial statements of the company. Business and other institutions are supposed to keep good records of their important information including licenses and financial statements. This will help in getting the correct judgment from the auditors report. ABC learning center collapsed due to lack of keeping good financial records hence providing wrong information to the auditors which led to exposure of their malpractices. This shows the importance of the audit (Houghton, and Campbell, 2013). The new auditing standards ASA 701 communicating KAMs about the independent auditors report was developed as a result of global financial crises. This should be adopted and brought to the notice of the public in order to maintain the objective and purpose of the Australian Legislative Committee Conclusion In conclusion, the new audit standard ASA 701 communicating key matters in independent auditors report shows how the Australian Legislative Committee is committed to enhancing transparency in auditing. Communicating KAMs helps the investors to have an overview of the companies they are investing in. The new auditing standards ASA 701 regulates the auditors ability to communicate on key audit matters that is contained in the audit report. The Auditing Standards conforms to the international standards ISA 701 and communicates key audit matter in auditor reports which is independent as issued by IAASB and IFAC. The downfall of the ABC learning center was not attributed by competition, but the discrepancies of the financial information provided and the tendency of keeping books of accounts. References Arens, A.A., Arens, A., Best, P., Fiedler, B.A., Shailer, G., Elder, R.J. and Beasley, M., (2010). Auditing, assurance services and ethics in Australia: an integrated approh. Azim, M.I., (2013). Independent Auditors Report: Australian Trends From 1996 to 2010. Journal of Modern Accounting and Auditing, 9(3), p.356. Carson, E., Fargher, N. and Zhang, Y., 2016. Trends in auditor reporting in Australia: A synthesis and opportunities for research. Australian Accounting Review, 26(3), pp.226-242. Carey, P., Knechel, W.R. and Tanewski, G., (2013). Costs and Benefits of Mandatory Auditing of For?profit Private and Not?for?profit Companies in Australia. Australian Accounting Review, 23(1), pp.43-53. Christopher, J., Sarens, G. and Leung, P., (2009). A critical analysis of the independence of the internal audit function: evidence from Australia. Accounting, Auditing Accountability Journal, 22(2), pp.200-220. Cosserat, G.W. and Rodda, N., (2009). Modern auditing. Wiley. Houghton, K. and Campbell, T., (2013). Ethics and auditing (p. 354). ANU Press. Ifac.org. (2017). Accounting Standards | Governance | Publications and Resources | IFAC. [online] Available at: https://www.ifac.org/publications-resources [Accessed 18 Sep. 2017]. Snchez-Medina, A.J., Blzquez-Santana, F. and Alonso, J.B (2014). Do Auditors Reflect the True Image of the Company Contrary to the Clients Interests? An Artificial Intelligence Approach. Journal of Business Ethics, pp.1-17. Xu, Y., Carson, E., Fargher, N. and Jiang, L., (2013). Responses by Australian auditors to the global financial crisis. Accounting Finance, 53(1), pp.301-338.