Poker de Espanto en el Caribe

Poker de Espanto en el Caribe Pà ³ker de Espanto en el Caribe Introduccià ³n Algunas regiones en Amà ©rica Latina han sido escenario de una variedad y amplia de sangrientas dictaduras, y por periodos tan prolongados, como el Caribe. Rafael Leonidas Trujillo en Repà ºblica Dominicana; Anastasio Somoza, Tacho, en Nicaragua; Marcos Pà ©rez Jimà ©nez en Venezuela, y Fulgencio Batista en Cuba, constituyen las cuatro tiranà ­as que en la dà ©cada de los cincuenta del siglo XX armaron un Pà ³ker de espanto en el Caribe. Su autor, Juan Bosch, uno de los mà ¡s destacados là ­deres polà ­ticos, intelectuales y humanistas dominicanos, que pasà ³ veintitrà ©s aà ±os de su vida en el exilio, analiza las causas econà ³micas, sociales, polà ­ticas e incluso psicolà ³gicas que dieron origen y sostuvieron dichas dictaduras. La obra, escrita de salto en salto, de paà ­s en paà ­s, de exilio en exilio, en una Amà ©rica Latina convulsionada, con golpes de Estado, tiranicidios, guerras civiles y revoluciones armadas, refleja, como ninguna, los procesos del exilio a los que tantos se han visto obligados, en Amà ©rica Latina y el Caribe, và ­ctimas del despotismo. A mà ¡s de cincuenta aà ±os de haber sido escrito, Pà ³ker de espanto en el Caribe es un clà ¡sico en su gà ©nero. La Universidad Nacional Autà ³noma de Mà ©xico se honra en editar en Mà ©xico esta obra fundamental para la comprensià ³n de los procesos sociales y polà ­ticos en Amà ©rica Latina y el Caribe, a cien aà ±os del natalicio de su autor. Biografà ­a del autor Juan Bosch nacià ³ en La Vega, Repà ºblica Dominicana, el 30 de junio de 1909 y murià ³ en Santo Domingo el 1 de noviembre de 2001. El profesor Juan Bosch, narrador, ensayista, educador, historiador, bià ³grafo, polà ­tico, ex-presidente de la Repà ºblica Dominicana, inicià ³ su carrera literaria con un pequeà ±o libro de cuentos, Camino Real (1933), donde narraba en gran parte lo que habà ­a visto, escuchado y vivido en su pueblo, La Vega. De esa misma à ©poca, es su primera novela breve La Maà ±osa (1936), donde el personaje central es una mula y el narrador es un nià ±o enfermizo. Despuà ©s, antes de salir al exilio, donde vivirà ­a durante mà ¡s de veinte aà ±os, el precursor del cuento dominicano publicarà ­a sus cuentos en perià ³dicos y revistas dominicanas. De aquella à ©poca son  «La mujer » (cuento que ha sido seleccionado por casi la totalidad de las antologà ­as de cuentos de Hispanoamà ©rica),  «Dos pesos de agua » y  «El abuelo ». Pero cuando el profesor Bosch regresà ³ a la Repà ºblica Dominicana, apenas los mà ¡s viejos conocà ­an que era cuentista. A su llegada, se reunieron sus cuentos en dos volà ºmenes: Cuentos escritos en el exilio (1964), que incluà ­a  «Cuento de Navidad » y  «Manuel Sicurà ­Ã‚ », publicados en ediciones independientes en el extranjero, y Mà ¡s cuentos escritos en el exilio, (1964), donde se incluyeron, tambià ©n, cuentos publicados en ediciones independientes, como  «La muchacha de la Gà ¼aira », publicado en Chile, en 1955. Pero Bosch ya habà ­a publicado libros, en el extranjero, no precisamentede cuentos, que lo habà ­an dado a conocerer en otros paà ­ses como bià ³grafo y ensayista, antes que en su propio paà ­s, como Hostos, el sembrador (Cuba, 1939), Judas Iscariote, el calumniado (Chile, 1955). Aunque dejà ³ de escribir cuentos desde los aà ±os sesenta (el à ºltimo o escribià ³ para una antologia de cuentos para nià ±os, preparada por el pianista, poeta y dramaturgo Manuel Rueda), el profesor Bosch es reconocido como el precursor del cuento y, sobre todo, de la narrativa social dominicana.). Con una prosa imitada por pocos narradores dominicanos de hoy (por lo dà ­ficil, aunque se trate de decir lo contrario), en los cuentos de Bosch la problemà ¡tica social (la preocupacià ³n por el hombre y por la fuerza de los procesos sociales que ejercen sobre el individuo) es tratada desde diferentes à ¡ngulos, sin hacer, casi siempre, alusià ³n a sistemas o gobiernos determinados. Pero no sà ³lo los cuentos del profesor Bosch son guà ­as para el cuentista, si no que sus Apuntes sobre el arte de escribir cuentos es un texto para los estudiantes de otros paà ­ses como Cuba, llegando a llamar la atencià ³n del narrador colombiano Gabriel Garcà ­a Mà ¡rquez, quien ha declarado mà ¡s de una vez que Bosch es su profesor). La à ºltima creacià ³n narrativa del profesor Bosch, la novela El oro y la paz (Premio Novela Nacional de Literatura, 1975), aunque escrita en dos versiones, a primera en 1957, mientras el escritor se hallaba viviendo en Cuba, en su primer exilio, y la segunda versià ³n en Puerto Rico, 1964, donde estuvo pasando su otro exilio, es una obra maestra en a Literatura dominicana). Las obras de Bosch comprenden, tambià ©n, ensayos y biografà ­as de grandes figuras de la historia sagrada. Es dà ­ficil, por no decir imposible, resumir los temas en los cuentos de Juan Bosch. Hay, sin embargo, dos preocupaciones que aparecen en sus mejores cuent os: los problemas sociales, y la preocupacià ³n filosà ³fica (por no decir, existencial). Ahà ­ està ¡n  «La nochebuena de Encarnacià ³n Mendoza » (para nosotros, su cuento mà ¡s perfecto),  «Los amos »,  «Luis Pià ©Ã‚ »,  «La muchacha de la Gà ¼aira »,  «Dos pesos de agua » y  «La mujer » para probarlo. Produccià ³n literaria Obras: Narrativa: Camino Real (1933) Indios (1935) La maà ±osa (1936) Dos pesos de agua (1941) La muchacha de la Gà ¼aira (1955) Cuentos de Navidad (1956) Cuentos escritos en el exilio (1962) Mà ¡s cuentos escritos en el exilio (1962). El oro y la paz (1975 Ensayos: Mujeres en la vida de Hostos (1938) Hostos, el Sembrador (1939) Apuntes sobre el arte de escribir cuentos (1947) Judas Iscariote, el Calumniado (1955) Trujillo, causas de una tiranà ­a sin ejemplo (1961) David, biografà ­a de un rey (1963) Breve historia de la oligarquà ­a (1970) Composicià ³n social dominicana (1970) Tres conferencia sobre feudalismo (1971) Breve historia de la oligarquà ­a (1971) El Napoleà ³n de las guerrillas (1976) El Caribe, fronterra imperial: de Cristà ³bal Colon a Fidel Castro (1978) Viaje a las antà ­podas (1978) Conferencias y artà ­culos (1980) La revolucià ³n de abril (1980) La guerra de la Restauracià ³n (1980) Clases sociales en la Repà ºblica Dominicana (1983) Capitalismo, democracia y liberacià ³n nacional (1983) La fortuna de Trujillo (1985) La pequeà ±a burguesà ­a en la historia de la Repà ºblica Dominicana (1985) Capitalismo tardà ­o en la Repà ºblica Dominicana (1986) Mà ¡ximo Gà ³mez: de Monte Cristi a la gloria (1986) El Estado, sus orà ­genes y desarrollo (1987) Textos culturales y literarios (1988) Dictaduras dominicanas (1988) Pà ³ker de Espanto en El Caribe. Temas econà ³micos (1990) Breve historia de los pueblos à ¡rabes (1991). Aportes dado a la literatura Juan Bosch fue un hombre de pensamiento y accià ³n en todo lo que se propuso, marcando autà ©nticamente con sus aportes polà ­ticos y literarios a la sociedad dominicana. De sus contribuciones a la polà ­tica nacional queda poco de quà © hablar, mientras que de su pasado literario todavà ­a van surgiendo detalles que terminarà ¡n conformando definitivamente el perfil del que fue el mà ¡s destacado literato dominicano del siglo XX. En principio, en el campo de la poesà ­a Bosch se declarà ³ admirador del Movimiento Postumista, pero en el cuento y la novela quiso crear su propia escuela, a la que bautizà ³ â€Å"El Conchoprimismo Literario†, no sin que aparecieran, en el mundo literario dominicano, los que se burlaron y trataron de ridiculizarlo. La escuela â€Å"conchoprimista† que Bosch intentà ³ establecer en 1934, partà ­a del criterio de que en la Repà ºblica Dominicana y el arte â€Å"tenà ­an que hacerse sobre tradiciones criollas†, tomando como materia prima lo que habà ­a significado en nuestra historia el personaje de Concho Primo, caracterizado por el coraje, el instinto, la generosidad y el fuego que incendiaba su sangre y la carne: â€Å"Concho Primo fue cada hombre que dejà ³ el quicio de su casa, al brazo el machete, a la cintura el revà ³lver, bajo las piernas el espinazo del caballo, a quienes no empujaba el deseo de hacerse libres, ni ricos, ni de volver aureolados de glorias para ofrendarlas a una mujer†. Su novela La Maà ±osa fue la conclusià ³n de aquel esfuerzo. Aunque Juan Bosch ya habà ­a publicado numerosos cuentos, cuando comenzà ³ a promover su â€Å"escuela† era todavà ­a un desconocido en el mundo literario dominicano y hasta lo creà ­an inexistente pues habà ­a gente que creà ­a que nombre era el seudà ³nimo de algà ºn intelectual interesado en que no se conociera su verdadera identidad. El Conchoprimismo estaba influenciado por el Criollismo, de moda entonces en Latinoamà ©rica. Bosch define su escuela con las siguientes palalabras: â€Å"Aquà ­ en Santo Domingo, quizà ¡s si a consecuencia de pobreza en la flora y fauna y tambià ©n ausencia de una raza nuestra, nos hemos dedicado a los acontecimientos y con ellos a los hombres. Pero à ©stos, manejados como cosa: instintivos, impulsivos, bastos. Nada de pensamiento destilado. Y como no tenemos otra historia que la de la sangre, hemos tomado la bandera que yacà ­a en el suelo, pudrià ©ndose, desde la llegada de los yanquis. La hemos tremolado, asà ­ desgarrada, enfangada y hedionda. Ahà ­ ha nacido el â€Å"Conchoprimismo literario†, que lo serà ¡ artà ­stico antes de poco tiempo en todo el frente de las artes†. Juan Bosch fue desde el principio cuentista y se dio a conocer a partir de 1931 en la revista Bahoruco, dirigida por el venezolano Horacio Blanco Bombona: â€Å"Un buen cuentista dominicano†, titulaba Blanco Bombona, y decà ­a â€Å"Hemos publicado en los à ºltimos nà ºmeros de Bahoruco cuentos del escritor dominicano Juan E. Bosch. No nos gusta prodigar elogios a diestra y siniestra, porque creemos que ese sistema ha malogrado a mà ¡s de un joven escritor que con esfuerzo y estudio pudo hacer algo que valiera la pena. Pero no queremos dejar pasar inadvertida la capacidad de nuestro colaborador Bosch para el cuento. En breves pà ¡ginas capta un suceso, un ambiente y con una sobriedad, digna de encomio, escribe su relato. Nos parece que a la Repà ºblica Dominicana le ha aparecido un buen cuentista. Bosch es vegano de nacimiento y acaba de retornar al paà ­s de un viaje de dos aà ±os por la penà ­nsula y por algunos paà ­ses de Hispanoamà ©rica de los que rodean el m ar Caribe†. En los cuentos aparecidos en Bahoruco ya se iba definiendo el costumbrismo campesino dominicano en que desembocarà ­a el â€Å"Conchoprimismo†. En Carteles, revista cubana que se leà ­a en Santo Domingo, aparecià ³ en marzo de 1932 el siguiente comentario sobre uno de sus escritos: â€Å"La Mujer, un cuento de Juan Bosch, el primer cuentista dominicano del momento. Domina el gà ©nero y tiene la rara virtud de narrar con una sencillez que da relieve al tema. La Mujer es una tragedia rural dominicana†. Refirià ©ndose a ese comentario de la revista Carteles, se dijo en Bahoruco: â€Å"Hace un aà ±o comenzà ³ Bosch a publicar sus cuentos en este semanario. Desde el primer cuento advertimos que se trataba de un vigoroso talento de narrador, que pinta las costumbres campesinas en una sobria y precisa prosa. En una palabra, que habà ­a alcanzado maestrà ­a en el difà ­cil arte del cuento a una edad muy temprana, pues Bosch en la actualidad sà ³lo cuenta veinte y tres aà ±os. Nosotros repetimos varias veces que no conocemos sino dos grandes cuentistas dominicanos, entendiendo por tales a los que tratan temas criollos. Uno era Josà © Ramà ³n Là ³pez en sus buenos tiempos. El otro es Bosch†. A principio de 1933 Bosch leyà ³ cuentos junto a Fabio Fiallo y Tomà ¡s Hernà ¡ndez Franco en los salones del Club Nosotras. En la crà ³nica noticiosa aparecida sobre esta actividad, se lee lo siguiente: â€Å"Fue anunciada la lectura de cuentos de tres de nuestros cuentistas, Juan Bosch, Hernà ¡ndez Franco y Fabio Fiallo. Bosch, el menor y el primero, es cuentista de procedimientos modernà ­simos. Nada de autobiografà ­a, ni de propia psicologà ­a. Es la vena de agua pura y cristalina que lleva, sin saberlo, el alma de nuestra montaà ±a. En el aà ±o citado, publicà ³ Juan Bosch su primer libro de cuetos, Camino Real, terminando de situarse como el mejor narrador dominicano y rompiendo con la creencia generalizada de que à ©l â€Å"era un seudà ³nimo y era, sin embargo, nuestro mejor cuentista. Aun despuà ©s de haber publicado muchos cuentos en las columnas de este semanario, se nos decà ­a como dudando de su existencia:  ¿Y ese Bosch, a quien nunca hemos visto, donde vive? Y respondà ­amos invariablemente: Escribe, luego existe y mora en la Avenida Capotillo† Desde antes de 1934 Bosch se batà ­a en una descarnada polà ©mica pà ºblica con Hà ©ctor Inchà ¡ustegui Cabral y otros de sus compaà ±eros, quienes criticaban sus poemas y narraciones costumbristas. Refirià ©ndose a Bosch y a su â€Å"escuela†, Inchà ¡ustegui cuenta en el â€Å"Pozo muerto† (1960), detalles de ese debate: â€Å"Como creà ­a en los nacional le hicimos la guerra a cuantos pretendieron injertar en la literatura dominicana el Romanticismo Gitano de Garcà ­a Lorca. Pero no era contra el poeta, fue contra el programa, vamos a llamarlo asà ­, de los que consideraban que era necesario, para la tradicià ³n y para la historia, que se cantara en romance la vida, las hazaà ±as, de los grandes de las guerras civiles. Una persona, que no era poeta, lanzà ³ la idea, trazà ³ el ideario dirà ­amos mejor, desde las pà ¡ginas de Bahoruco (†¦). Entonces escribà ­a unos Marginales. Una seccià ³n un poco en broma (†¦). No recuerdo todo lo que di je, pero le debià ³ parecer muy fuerte. Hablaba, eso sà ­ lo recuerdo, de un â€Å"polizà ³n sentimental†que nos acababa de llegar de Espaà ±a, de un contrabando literario que estaban tratando de introducir en el paà ­s. Se molestà ³ muchà ­simo y me salià ³ al encuentro la semana siguiente. (†¦). Aquello era la indignacià ³n patrià ³tica en letras de molde. (†¦). Blanco Bombona me llamà ³. Debà ­a tener cuidado porque à ©se era un muchacho violento. Lo mejor era dejar las cosas en donde estaban y no replicar para evitar desagrados mà ¡s profundos. Yo sonreà ­. Él era amigo mà ­o y la disputa se limitaba al puro campo literario.† Bosch llegà ³ en aquellos meses a anunciar, cuando publicà ³ â€Å"El cobarde†, que se retirarà ­a del cuento costumbrista dominicano, lo que llevà ³ a Blanco Bombona a decir: â€Å"Ni debe, ni puede. No puede porque el alma de su pueblo le bulle en el sensorio de manera tal, que à ©l no tendrà ­a fuerza para evadir el imperioso reclamo a la hora de la creacià ³n literaria. No debe: porque seria restarle a su patria un aporte que la significa y la cataloga dentro de un gà ©nero literario. Esperamos, pues, que esta resolucià ³n de Bosch, sea transitoria†. Bosch, ademà ¡s de escribir cuentos escribà ­a y publicaba en Alma Dominicana poemas costumbristas, un poco influenciado por el Romancero espaà ±ol. En Alma Dominicana Juan Josà © Llovet y Juan Bosch eran los redactores, mientras que Emilio A. Morel era el director. La admiracià ³n de Bosch por los escritores que se ubicaban en el â€Å"Conchoprimismo†lo llevà ³ en agosto de 1935, a promoverlos, como hizo con Josà © Rijo, por tener à ©ste el â€Å"corazà ³n machacado en el pilà ³n del campo y rezumante de todas nuestras virtudes, me parece haber encontrado un verdadero cuentista. (†¦). Dos cosas admiro en Josà © Rijo, su personalidad, ya que no se parece a ningà ºn escritor dominicano, y el amor con que carga ‘su provincia al pecho. Eso lo salvarà ¡. Por à ³rgano suyo ruego a los jà ³venes maestros del cuento nacional (maestros, no por lo que hayan hecho, sino por lo que critican y por la arrogancia y aparente erudicià ³n que manejan), no ver en este primer cuento los defectos†. El aporte de Bosch fue universalizar lo dominicano en la literatura. Lo que dijo sobre Rijo, fue lo que al final lo inmortalizà ³ a à ©l en la polà ­tica y la literatura universal: el amor con que siempre cargà ³ la patria en su pecho; mientras que muchos de sus crà ­ticos son hoy pasto que devora la historia. Movimiento Literario al que Pertenece el Autor Formà ³ parte en la capital dominicana del grupo literario que se denomino â€Å"la cueria†. Los à ºltimos aà ±os de la dà ©cada del 20 comenzà ³ a acariciar la idea de escribir una novela y entregà ¡ndose a esta labor, logro poner fin a la misma, coronando sus esfuerzos mediante la publicacià ³n de â€Å"la maà ±osa†, aà ±os despuà ©s. En principio, en el campo de la poesà ­a Bosch se declarà ³ admirador del Movimiento Postumista. La escuela â€Å"conchoprimista† que Bosch intentà ³ establecer en 1934, partà ­a del criterio de que en la Repà ºblica Dominicana y el arte â€Å"tenà ­an que hacerse sobre tradiciones criollas†, Breve Resumen de la Obra Anastacio Somoza, la carta nicaragà ¼ense Ningà ºn pueblo de Amà ©rica nos ofrece una leccià ³n tan cabal como el de Nicaragua, en lo que se refiere a los frutos le la polà ­tica caudillista ejercida en las cercanà ­as de un poder en crecimiento listo a aprovechar la menor grieta para penetrar por ella y aumentar su expansià ³n Los sucesos ocurrieron a mediados del siglo XIX, y al darse por terminados volvià ³ el pueblo nicaragà ¼ense a dividirse en conservadores y liberales, los dos partidos que han seà ±oreado el campo polà ­tico nacional, separados al parecer por diferencias ideolà ³gicas pero unidos en un mismo procedimiento caudillista. En 1893 tomaron el poder los liberales, despuà ©s de treinta aà ±os de gobierno conservador. El presidente liberal, Josà © Santos Zelaya, establecià ³ una dictadura que iba a durar diecisiete aà ±os, hasta fines de 1909. Esa dictadura no pudo ser mà ¡s inoportuna, pues desde que en 1898 los Estados Unidos adoptaron la polà ­tica de franca intervencià ³n, con fuerzas militares, en la zona del Caribe, toda conducta polà ­tica tenà ­a que ser planeada tomando en cuenta el peligro de una posible intervencià ³n. Un rà ©gimen tan duro como el de Zelaya dividà ­a al pueblo nicaragà ¼ense mucho mà ¡s de lo que ya lo estaba; ponà ­a a su frente, de manera irreconciliable, no sà ³lo a los perseguidos conservadores, sino ademà ¡s a la juventud, que en todas partes es generosa y enamorada de la dignidad; y gran parte de esos jà ³venes pasaban a engrosar las filas conservadoras o, sin hacerlo, se mantenà ­an en lucha contra la dictadura. El paà ­s està ¡ situado en el mismo corazà ³n de Centroamà ©rica, con Costa Rica al sur, Honduras y El Salvador al norte, al este el mar Caribe y al oeste el Pacà ­fico. La mayor parte de la poblacià ³n ocupa mà ¡s o menos un tercio del territorio, el que està ¡ situado ente el sistema montaà ±oso que da al Pacà ­fico y ese mar; y aun esa tercera parte se concentra mà ¡s bien en un trià ¡ngulo formado entre Granada, al sur, Leà ³n al norte y la capital, Managua. Al sur, pegado a la frontera de Costa Rica en su orilla meridional, està ¡ el lago de Granada o lago de Nicaragua; en la orilla occidental, la ciudad que le da nombre. Ese lago se comunica con el Caribe por el rà ­o San Juan. Por allà ­ subà ­an los piratas y atacaban la ciudad de Granada. Por allà ­ se pensà ³ cavar el canal que despuà ©s se hizo en Panamà ¡. Durante largos aà ±os los nicaragà ¼enses soà ±aron con que su territorio seria usado en la gran và ­a transmarina; y de hecho fue puente del Caribe al Pacifico cuando el descubrimiento de oro en California lanzà ³ a miliares y millares de aventureros de la costa este norteamericana a las lejanas costas del Oeste. Hacia 1909 Washington descubrià ³ que el dictador Zelaya estaba negociando acuerdos con Alemania y con el Japà ³n para la construccià ³n de un canal por esa ruta. El canal de Panamà ¡ no estaba inaugurado todavà ­a; pero no tardarà ­a en estarlo. Y Panamà ¡ era una leccià ³n demasiado dramà ¡tica para no tomarla en cuenta. Ese recià ©n nacido paà ­s no existà ­a en 1902; era una provincia colombiana, y surgià ³ como nacià ³n independiente a voluntad de Teodoro Roosevelt (aunque desde luego Roosevelt estaba actuando como delegado de muy vastos y complicados intereses) cuando Colombia se negà ³ a aceptar las condiciones que imponà ­a Washington para abrir el canal por el istmo panameà ±o. El mismo Roosevelt lo dirà ­a en pà ºblico ocho aà ±os despuà ©s del establecimiento de la Repà ºblica de Panamà ¡. Los conservadores habà ­an producido numerosos levantamientos durante la administracià ³n de Zelaya; y a los conservadores volvieron sus ojos en Washington cuando se enteraron de las inoportunas negociaciones de Zelaya con alemanes y japoneses. El acuerdo entre conservadores y norteamericanos iba a durar aà ±os, y serà ­a funesto para la vida de Nicaragua. Pero como se verà ¡ a su tiempo, los liberales no pueden acusarlos porque ellos acabaron desplazando a sus adversarios en el favor de los gobernantes estadounidenses y llegarà ­an a extremos a que no llegaron aquà ©llos. Y es que bajo las etiquetas de partidos opuestos se guarecà ­an en realidad dos huestes caudillistas, a cuyos là ­deres les interesaba el poder para ellos mà ¡s que el destino de su pueblo. En octubre de 1909 el jefe de la guarnicià ³n de Bluefields, en la costa del Caribe, se levantà ³ contra el gobierno de Managua. Era un liberal, pero se alià ³ con los conservadores. Estos garantizaban la ayuda norteamericana al movimiento. La ayuda llegà ³ a tiempo, con un cable del Secretario de Estado de Washington conminando a Zelaya a abandonar el poder o exponerse a ser atacado por la Infanterà ­a de Marina norteamericana. El ministro de la Guerra se alzà ³ en armas; el presidente solicità ³ el desembarco de tropas norteamericanas, que lo hicieron por el puerto de Corinto. La Infanterà ­a de Marina yanqui sometià ³ a los rebeldes a caà ±onazos, y el jefe del alzamiento fue hecho preso y enviado, no a una cà ¡rcel nicaragà ¼ense, sino aun presidio de la zona norteamericana del Canal de Panamà ¡!. Despuà ©s de haber debelado ese alzamiento el grueso de los infantes de marina salià ³ de Nicaragua, pero quedà ³ en Managua, la capital del paà ­s, una guarnicià ³n de algunos centenares de hombres cuya funcià ³n aparente era proteger la Legacià ³n de los Estados Unidos; en realidad, su papel era advertir a los liberales que no se rebelaran. Para Washington, liberales en el poder significaba canal en Nicaragua manejado por potencias extranjeras. Desde 1912, despuà ©s de la intervencià ³n armada extranjera en su favor, gobernaron los conservadores en paz y se celebraron y se ratificaron los pactos necesarios para garantizar que sà ³lo los Estados Unidos podrà ­an hacer un canal por Nicaragua, si algà ºn dà ­a se construà ­a. No hubo dictaduras conservadoras parecidas a la de Zelaya, pero hubo dieciocho aà ±os de gobierno con ninguna participacià ³n de los liberales. Bajo el amparo si se prefiere, por mà ¡s justo, bajo el tutelaje de Washington proseguà ­a la divisià ³n de la gran familia nicaragà ¼ense; esa divisià ³n agravaba, en vez de resolver, los problemas nacionales. Pero los norteamericanos veà ­an los problemas desde el punto de vista de su interà ©s; no paraban mientes en el interà ©s de Nicaragua. Esa divisià ³n fue causa de que en 1926, con el apoyo del gobierno mexicano, encabezado entonces por Plutarco Elà ­as Calles, los liberales iniciaran una revolucià ³n, que comenzà ³ por Puerto Cabezas, tambià ©n en la costa del Caribe. De inmediato surgià ³ a la superficie la alianza de conservadores y norteamericanos. La revolucià ³n tomà ³ Puerto Cabezas y formà © gobierno bajo la presidencia de Juan Bautista Sacasa; sus tropas, al mando militar del general Josà © Marà ­a Moncada, avanzaron hacia el interior. El 23 de diciembre intervino Washington en los sucesos dando a Sacasa veinticuatro horas de plazo para que abandonara Puerto Cabezas porque el territorio de esa zona habà ­a sido declarado neutral por la Infanterà ­a de Marina norteamericana. Esta tomà ³ el lugar y echà ³ al fondo del mar las armas de la revolucià ³n. Las fuerzas de Moncada avanzaban, sin embargo, y se combatà ­a ya tierra adentro. En el aà ±o de 1927 comenzà ³ a sentirse en Nicaragua el peso de un nombre hasta poco antes desconocido, el de aquel jefe- cilio derrotado por fuerzas gobiernistas a principios de noviembre de 1926. Habiendo ido a Puerto Cabezas a solicitar del presidente revolucionario armas con que volver a combatir contra los conservadores, el joven Sandino fue despachado con las manos vacà ­as. Entre las mujeres pà ºblicas de Puerto Cabezas consiguià ³ unos treinta rifles que ellas habà ­an salvado de las aguas del mar, y unos seis mil tiros; remontà © con esa carga el rà ­o Coco, en el norte de la parte oriental del paà ­s, y organizà ³ un pequeà ±o ejà ©rcito en las montaà ±as de Las Segovias. se joven guerrillero se habà ­a dado cuenta de que no habà ­a diferencias fundamentales entre conservadores y liberales: En 1927, tambià ©n, comenzà ³ a sonar otro nombre en Ni- ragua, el de Anastasio Somoza, que en virtud del acuerdo los liberales y conservadores bajo la tutela norteamericana, sà © a ser jefe polà ­tico del departamento de Leà ³n. Se trataba un cargo importante, que tocaba a los liberales. Somoza habà ­a sido conservador, pero su matrimonio con una dama de distinguida familia liberal le habà ­a llevado a esas filas. Era hijo de un conocido conservador de igual nombre, que varias veces fe senador. Al parecer, Somoza heredà ³ de su padre un temperamento ansioso de poder. El hijo fue enviado a estudiar a Granada, primero, y despuà ©s a Filadelfia, donde cursà © ciencias comerciales. Allà ­ aprendià ³ el inglà ©s, que le sirvià ³ para ser intà ©rprete de las fuerzas de ocupacià ³n. Al volver a Nicaragua tratà ³ de establecerse y de hacer algunos negocios, con la ayuda del padre, sin tener buen à ©xito, y entrà ³ en la administracià ³n pà ºblica como funcionario de Rentas, tambià ©n sin alcanzar buen à ©xito. Sus nuevos amigos extranjeros, su parentesco polà ­tico con una familia distinguida y su presencia misma, que era agradable, le abrieron el camino para llegar a jefe polà ­tico del departamento de Leà ³n. Poco despuà ©s, cuando el general Moncada pasà ³ a ser presidente de la Repà ºblica, le designà © su secretario en actividades militares . El presidente tà ­tere Josà © Marà ­a Moncada designà ³ a Anastasio Somoza subsecretario de Relaciones Exteriores, y desde su nuevo cargo Somoza entablà ³ amistad con el anciano ministro de Norteamà ©rica, cuya esposa, una baronesa alemana, quedà ³ fascinada por la simpatà ­a del joven funcionario. Somoza tenà ­a un carà ¡cter festivo y agradable presencia fà ­sica. Su naturaleza psicolà ³qica no se parece a la de Trujillo, que es và ­ctima de numerosos complejos de los cuales surge esa presencia a menudo torva o de untuosa melosidad, siempre falsa y excesiva. Somoza era mà ¡s bien natural, sin tener miedo a la verdad ni a ninguna situacià ³n inesperada; dà ¼ ,, rà ¡pido para el chiste, oportuno, aunque desde luego dado a la vulgaridad tan pronto entraba en confianza. Esa manen e ser, y su tipo latino, le ganaron el favor de la seà ±ora baron Las Segovias, resolvià ³ dejar ese problema en manos nicaragà ¼enses; en vez de soldados suyos, que luchara la Guardia Nacional; si Sandino acababa triunfando que lo hiciera sobre sus compatriotas, no sobre la Infanterà ­a de Marina norteamericana. Asà ­ pues, los invasores se aprestaron a dejar el paà ­s tan pronto como se celebraran elecciones y resultara elegido un nuevo gobernante nicaragà ¼ense. Se convocà ³ a comicios y triunfà © la candidatura liberal de Juan Bautista Sacasa. El nuevo presidente, que debà ­a tomar posesià ³n de su cargo el lo. de enero de 1933, era tà ­o de la seà ±ora De Bayle de Somoza; esto es, tà ­o polà ­tico del favorito de la seà ±ora ministra de Norteamà ©rica. El dà ­a de Aà ±o Nuevo de 1933 tomà ³ posesià ³n de la presidencia Juan Bautista Sacasa. Un mes y un dà ­a despuà ©s, el 2 de febrero, el general Sandino firmaba los convenios de paz. Ya no habà ­a un soldado interventor en tierras de Nicaragua. Lo que quedaba allà ­ era una Guardia Nacional, con su segundo jefe ascendido a jefe director; un jefe nicaragà ¼ense, con menos responsabilidad y menos escrà ºpulos que un nativo de Norteamà ©rica. El hà ©roe de Las Segovias debà ­a sospecharlo, pero el curso de los acontecimientos le exigà ­a ignorarlo. Pues en la historia de Nicaragua à ©l era un parto prematuro, y estaba llamado a ser, por tanto, un mà ¡rtir y no un realizador Habà ­a transcurrido un aà ±o. Empeà ±ado en organizar empresas agrà ­colas y mineras en la zona nordeste de Nicaragua el general Sandino permanecà ­a alejado de las actividades pà ºblicas, rodeado por los veteranos de sus fuerzas y sus familia. res, a quienes querà ­a asociar a los negocios que planeaba. A mediados de febrero a 1934 hizo una visita a Managua. La Guardia Nacional hostilizaba a los sandinistas, exigiendo la entrega de armas que no existà ­an; la intranquilidad agitaba toda la regià ³n, y el hà ©roe querà ­a hallar una fà ³rmula para resolver esa situacià ³n; a la vez, iba en busca de ayuda para sus empresas. Mientras esto ocurrà ­a otro grupo de quince soldados de la Guardia Nacional, al mando del mayor Policarpo Gutià ©rrez y el teniente Federico D. Blanco, rodeaban la casa del ministro Salvatierra. Tanto el grupo que mandaba al mayor Delgadillo como este otro que habà ­a allanado la residencia del ministro Salvatierra, se mantuvieron en constante contacto por medio de enlaces que iban y venà ­an en automà ³vil de un lugar a otro. A esa misma hora Tacho Somoza escuchaba un recital que ofrecà ­a la poetisa peruana Zoila Rosa Cà ¡rdenas en el Campo de Marte, siendo à ©sta la primera vez que un acto de esa naturaleza se llevaba a cabo en aquel lugar. Sandino hizo un à ºltimo esfuerzo, convenciendo al mayor Delgadillo que fuese a ver a Tacho Somoza y -le ‘recordase su reciente amistad, confirmada con el intercambio de fotos en las que se consignaban dedicatorias expresivas y cordiales. El mayor Delgadillo llegà ³ al Campo de Marte y regresà ³ diciendo que no habà ­a podido ver al general Somoza y por ende que era del todo imposible hacerle llegar su mensaje Hasta aquà ­ la prolija exposicià ³n del ex teniente Abelardo Cuadra. Su declaracià ³n coincide con la del padre de Sandino y la del ministro Salvatierra en los detalles anteriores a la ejecjÓfl, pues ambos fueron presos conjuntamente con el general Sandino y sus compaà ±eros. Coincide tambià ©n, en là ­neas generales, con la del presidente de la Cà ¡mara de Diputados de Nicaragua, hecha una semana despuà ©s de los sucesos, và ­a telefà ³nica, al diario La Hora de San Josà © de Costa Rica. Por su posicià ³n, el presidente de la Cà ¡mara debà ­a estar enterado de los hechos; y à ©l comienza su breve pero dramà ¡tico relato dando cuenta de la reunià ³n de Somoza con los oficiales subalternos para levantar un acta en que à ©stos1 segà ºn las palabras de Sandoval, â€Å"se comprometà ­an a ser solidarios en el asesinato que se iba a cometer†. Don Gregorio Sandino, padre del mà ¡rtir, y el ministro Salvatierra, declararon que mientras ellos se hallaban detenidos oyeron los disparos y que el desdichado padre del hà ©roe comentà ³: â€Å"Ya està ¡n matando a Sà ³crates y a los otros†; y un poco mà ¡s tarde, al oir otros disparos mà ¡s lejanos: â€Å"Ya està ¡n matando a Augusto†. El ministro norteamericano debià ³ acudir inmediatamente a evitar el crimen, puesto que la vida de Sandino debà ­a ser preciosa para el prestigio de los Estados Unidos; y ocurre que no lo hizo, sino que se presentà ³ mà ¡s allà ¡ de media noche en el cuartel donde se hallaban presos don Gregorio Sandino y el ministro Salvatierra. Por otra parte,  ¿quià ©n le dijo que se encontraban allà ­, siendo que ni el propio presidente Sacasa lo sabia?. Sà ³lo una persona: Anastasio Somoza Un anà ¡lisis elemental nos conduce, por de pronto, a esta conclusià ³n: el ministro Bliss Lane supo, inmediatamente despuà ©s de consumados los hechos, por boca de Somoza, que Sandino y sus compaà ±eros habà ­an sido asesinados. Ahora bien,  ¿supo que iba a producirse ese escandaloso crimen antes de que ocurriera?;  ¿lo supo despuà ©s, porque à ©l indagà ³ o porque Somoza fue a informarle?. Cuando Somoza dijo a los oficiales reunidos en su residencia, a las siete y media de la noche, que llegaba de la Legacià ³n americana y que en una conf rencia con el ministro à ©ste le habà ­a asegurado que â€Å"el gobierno de Washington respalda y recomà ­enda la eliminacià ³n de Augusto Cà ©sar Sandino†,  ¿estaba diciendo la verdad o estaba sà ³lo presionando a sus subalternos con la noticia de que el asesinato era una orden de Washington?. Y si dijo la verdad, La Guardia Nacional de Nicaragua fue adiestrada para matar a Sandino y a sus hombres; se le adiestrà © material y là ³gicamente. Somoza, como Trujillo, a

Feminism in John Steinbecks The Chrysanthemums :: Feminism Feminist Women Criticism

Feminism in John Steinbeck’s The Chrysanthemums  Ã‚   At first glance John Steinbeck’s "The Chrysanthemums" seems to be a story about a woman whose niche is in the garden. Upon deeper inspection the story has strong notes of feminism in the central character Elisa Allen.   Elisa’s actions and feelings reflect her struggle as a woman trying and failing to emasculate herself in a male dominated society. Elisa is at her strongest and most proud in the garden and becomes weak when placed in feminine positions such as going out to dinner with her husband. Steinbeck carefully narrates this woman’s frequent shifts between femininity and masculinity over a short period of time. In the opening of the story Elisa is emasculated by the description of her clothing. She wears "a man’s black hat pulled low down over her eyes, clodhopper shoes, a figured print dress almost completely covered by a big corduroy apron†¦" (paragraph 5). When Elisa’s husband Henry comes over and compliments her garden and ability to grow things Elisa is smug with him and very proud of her skill with the flowers. Her "green thumb" makes her an equal in her own eyes. When Elisa’s husband asks her if she would like to go to dinner her feminine side comes out. She is excited to go eat at a restaurant and states that she would much rather go to the movies than go see the fights, she "wouldn’t like the fight’s" at all (paragraph 21). Elisa is taken aback with her own submissiveness and quickly becomes preoccupied with her flowers as soon as her husband leaves. When the drifter comes and asks Elisa for work to do she is stern with him and refuses him a job. She acts as a man would to another strange man and becomes irritated. When he persists in asking her she reply’s "I tell you I have nothing like that for you to do" (paragraph 46). The drifter mentions Elisa’s chrysanthemums and she immediately loosens up as "the irritation and resistance melt(ed) from her face" (paragraph 51). The drifter feigns great interest in Elisa’s chrysanthemums and asks her many questions about them. He tells her he knows a lady who said to him "if you ever come across some nice chrysanthemums I wish you’d try to get me a few seeds" (paragraph 56). Elisa is overjoyed by any interest in her flowers and gives the man chrysanthemum sprouts to take to his friend.

Individualism as an American Culture Essay

Question: How do the examples involving the child who has fallen, the way food is served and eaten, and the newspaper route provide the author with significant insights into American cultural value? Do you agree with her interpretations? Poranee like many other immigrants are faced with various changes/challenges when they leave their homeland to start a new life in another country. Some of these changes are obvious, while others are not so blatant. Poranee first realized these changes with the simple question â€Å"how are you?† While somethings are consider normal and acceptable in one country, it may be consider rude or inappropriate in another. Poranee was raised in culture that emphasis service and togetherness, which is why she felt comfortable enough to help the fallen child. Without being told, she wouldn’t have known that letting the child get up himself will teach him to be independent from an early age. Just like the fallen child, eating off someone else plate or reaching across the table isn’t consider inappropriate since the Thais focuses more on forming a community than individualism. The American way of eating is consider inappropriate to the Thais because it is seen as selfish and inconsiderate to have so much food on your plate. I agree with the author on her interpretation of the examples except for the example about the newspaper route. I don’t think that the couple who own the BMW’s were materialistic because they were well off but still made their children work. I think that by making their son sell newspapers and their daughter babysit, they were teaching them the value of hard work Working teaches them that just because their parents have money, doesn’t mean they can sit around and do nothing.

Cronus The Titan King - 760 Words

Cronus was one of the most feared and respected deities of the Greek culture. Cronus was also the youngest of the first-generation of Titans. His power was controlling time. Cronus believed he held the answer to everything. He was cynical, arrogant, not that wise, and very prideful. However, he also had some helpful strengths. Cronus was intellectual, and powerful. He commanded respect, and had control over time. His arrogance and pride were probably his downfall. Cronus would never back down from a challenge. (http://halexandria.org/dward377.htm) Cronus’s parents were Gaea, the Earth goddess, and Uranus, the Sky God. Cronus had eleven Titan siblings. His sisters were Rhea(Future Queen of the Titans), Tethys(wife/sister of Oceanus, produced rivers and ocean nymphs), Mnemosyne(Titan of memory, mother of the Muses), Crius(no details given), Phoebe(Titan of the Moon, mother of Leto), and Thea(no details given). 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The Titans and CyclopesRead MoreEssay on The Titans: Rulers before the Olympians 845 Words   |  4 PagesThe Titans: Rulers before the Olympians The Titans were also known as the elder Gods, they ruled before they were overthrown by the Olympians (Hunt). Gaea was the Earth goddess and the mother of all the Titans(Atsma) . She created Ouranos by herself, then the two of them created Cyclopes, Hecatoncheires, and the twelve Titans together (Hunt). The twelve Titans or Titanides, the female Titans were Cronos, Coeus, Crius, Iapetus, Hyperion, Oceanus, Mnemosyne, Themis, Rhea, Theia, Phoibe, TethysRead MoreThe Heroes Of Uranus And Sea Of The Underworld 1546 Words   |  7 Pages(sea).When each of those Titans were born their power is new, for example when Nyx was born so was the night. The most important Titan came from Uranus and Gaia who had Cronus (father of the Olympians) when Gaia had each one of her children Uranus grew more and more jealous that when their children were born he would shove them back into the womb. When Gaia grew uncomfortable with her womb full of children, she planned Cronus’s demise; she m ade an iron sickle and gave it to Cronus who was still in theRead MoreThe Creation of Gods667 Words   |  3 Pagesthey were created, but that is why this essay, or story was created. Zeus was born by the titans Cronus and Rhea. Cronus was evilly known for being a very jealous and greedy person. Cronus feared that one of his children could take his crown and throne, Cronus had eaten every child born Rhea was giving birth to. However, Rhea gave birth to her last boy, Zeus. Rhea managed to trick Cronus with the help of Uranus and Gaea. 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Uranus fathered six sons known as the titans. They were given this name do to their large size and strength. The titans names were; Oceanus, Coeus, Crius, Hyperion, Iapetus and Cronus. Along with his six sonsRead MoreThe Relationships Between Parents and Children in Greek and Roman Myths1422 Words   |  6 Pagesmythology is that mothers and sons that have exceptionally strong bonds. This is shown in The Creation of the Titans and the Gods in the beginning when Gaea creates Uranus. This makes him her son, yet they end up married and they have children. In todays culture, incest is frowned upon. However, in Ancient Greek society, it was perfectly acceptable. Later, Gaea asks Cronus to overpower Uranus. Cronus relationship with his mother is very strong. Otherwise, he could not have overthrown his father. This

Autism Spectrum Disorder ( Asd ) Essay - 1243 Words

Autism Spectrum Disorder (ASD) is a range of conditions grouped under the neurodevelopmental disorders in the Diagnostic and Statistical Manual of Mental Disorders (DSM-5) published in 2013 (Kress Paylo, 2015). Those who are diagnosed with autism spectrum disorder must present two types of symptoms: 1) Deficits in social communication and social interaction and 2) Restricted, repetitive patterns of behavior, interests or activities (APA, 2013). The DSM-5 merged all autism disorders into one diagnosis of ASD. Before this publication, they were organized as distinct subtypes, which included autistic disorder, childhood disintegrative disorder, pervasive developmental disorder-not otherwise specified (PDD-NOS) and Asperger syndrome (Kress Paylo, 2015). The Current Understanding of Disorder and Causes Autism may be connected to early brain development but notable signs and symptoms of the disorder have the propensity to manifest around 1-3 years old (APA, 2013). This disorder can at times be linked to intellectual disability, motor coordination and attention difficulties as well as physical health issues including sleep and gastrointestinal disturbances (Ji Findling, 2015). Researchers have found that ASD appears to follow two likely developmental courses, the first development being a gradual progression, parents describe growing or potential concerns in development over the first two years of life and diagnosis is made around 3-4 years old. Potential early signifiersShow MoreRelatedAutism Spectrum Disorder ( Asd )1722 Words   |  7 Pagesin every sixty-eight births are diagnosed with the Autism spectrum disorder in other words (ASD), which is about one percent of the world’s population. And that more than three point five million people in America live with a person who has the Autism spectrum disorder. We all know that Autism is a spectrum disorder in which an abnormality is developed in the brain. 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The Radicalism of the American Revolution - 529 Words

In The Radicalism of the American Revolution Gordon Wood attempts to disprove the common thought that the American Revolution was simply a war for independence from a tyrannical mother country. He explains how America formed such a unique from of government. The form that American government took was a collaboration of many different forms that emphasized the rights of individuals. Woods finds it essential to explain colonial life and the factors that dictated people’s lives to understand how radical the revolution was compared to other revolutions. In the 1700’s it was impossible for people to imagine a society operating independently of government, but through shifts in society and through parallel shifts in government that is what emerge. Up until the American Revolution society and government were interwoven. Once Woods explains society and the shifts that were taking place in society and government, he goes on to explain the nature of republicanism. The ideals of republicanism took a firm hold in the colonies. He claims that republican â€Å"disinterest† was essential to the formation of America. This term is oftenly thought of as public virtue or the â€Å"willingness to sacrifice private interests for the sake of the community including serving in office without pecuniary reward†. When the nation formed citizens, particularly the elites, were pushed to overlook private interests and developed a disinterested state of mind in order to further the state of the republic.Show MoreRelatedRadicalism of the American Revolution990 Words   |  4 PagesIn the book Radicalism of the American Revolution, written by Gordon S. 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The Contemporary Issues in Accounting

Question : Discuss about the Issues in Accounting ? Answer : Introduction Business organisations worldwide need to prepare their financial reports as per the accounting methods and standards provided to them by International Accounting Standards Board (IASB). The conceptual framework in accounting is developed by the IASB that provides the standards accounting principles need to be followed by businesses for developing their financial statements. The Australian Accounting Standards Board (AASB) has also developed its own accounting practices and standards in compliance with IASB standards. The AASB standards need to be adopted by the business organisations operating in Australia for ensuring their long-term growth and development. In this context, the present report analyses and examines the effectiveness of current accounting framework in meeting the needs of the users of financial reports (Persons, 2013). For the purpose, the report analyses and examines the compliance of annual report of tow companies listed on the ASX in accordance with the conceptual framework and AASB standard requirements. The companies selected for the purpose are AGL Energy and Origin Energy traded on ASX (Australian Securities Exchange). In addition to this, the inclusion of prudence in the conceptual framework revision for addressing disparity in corporate reporting is also examined in the report. AGL Energy is Australian leading energy company involved in providing electricity, gas, solar and renewable energy services to the population of the country. It has been analysed from the annual report of the company that it effectively follows all the principles of conceptual framework of accounting (AGL Annual Report 2015, 2015). The main principle of conceptual framework is relevance, reliability and comparability. As per the relevance principle of conceptual framework, the financial reports develop by an organisation should be accurate and simple to be easily understood by the end-users (Mbira and Tapera, 2016). The financial report of AGL Energy is prepared in accordance with the relevance principle as it discloses all the required financial information in a relatively easy format. The company also effectively follows the reliability principle of conceptual framework according to which the financial information disclosed should be free from any type of material error. The financ ial information should disclose all the accurate figures relating to net profit, operating income, dividend per share as per the reliability principle of conceptual framework of accounting. The analysis of annual report of AGL Energy also depicts that is comply with the comparability principle of conceptual framework of accounting (Unegbu, 2014). The comparability principle states that the financial reports prepared should be compared with the results obtained or the previous year for evaluating the percentage growth of the organisation. AGL Energy compares and evaluates the financial figures of the present year with the results obtained for the previous year so that investors can easily predict the financial profitability (AGL Annual Report 2015, 2015). The company has also developed its remuneration report in accordance with the standard guidelines of the AASB. The remuneration framework provides all the relevant information regarding the compensation received by the key management personnel (KMP) of the company. The key management personnel include managing director, executives and non-executive directors. The remuneration framework provides the information related to the compensation of the KMP that includes three elements that are fixed remuneration, short-term and long-term incentives. The fixed remuneration comprises of base salary while short-term and long-term incentives are offered on the basis of individual performances. The remuneration framework of the company is developed for attracting, retaining and motivating right talent for achieving its strategic objectives. The remuneration committee takes all the decisions regarding the compensation received by the KMP for ensuring employee satisfaction and thus promoting the lo ng-term growth of the company. Thus, the remuneration report of the company provides all the necessary details about the strategies adopted for promoting employee welfare. The financial figures related to the remuneration of KMP are clearly disclosed in the remuneration report in accordance with the AASB standard requirements (AGL Annual Report 2015, 2015). The directors report of the company also reflects that the company effectively follows the principle of consolidation in accordance with the accounting policies of IASB. The principle of consolidation states that the businesses need to comply the financial information of all its subsidiaries and present it as a single economic entity in its annual report. The company published its consolidated financials statements at the end of the annual report in accordance with the principle of consolidation (Titilayo et al, 2014). The company has also disclosed clearly the accounting method used in preparation of its financial statements in its annual report. There is clear declaration that the concise financial statements are developed in accordance with the Corporations Act 2001 and AASB accounting standards and all financial figures are presented in Australian dollars. There is also proper disclosure of segment information in the annual report of the company in accordance with the AASB standa rd requirements (AGL Annual Report 2015, 2015). On the other hand, Origin Energy involves in providing divers range of energy solutions to the Australian pollution does not so effectively comply with the principle of conceptual framework and AASB standard requirements. The company effectively follows the comparability and reliability principle of conceptual framework. The financial information presented is free from any material error as declared in the directors report and is also compared with the results obtained for the previous year. However, the company annual report reveals that it does not comply with the relevance principle of conceptual framework. This is because the financial information presented in lengthy and complex. Thus, the financial results are not so easy to be understood by the end-users and as such the company does not effectively follow the relevance principle of conceptual framework of accounting. The remuneration report of the company has also not disclosed all the reveal details about the compensation off ered to the key management personnel. The company has also not adequately disclosed the consolidated financial statements as per the principle of consolidation of Corporations Act 2001 (Origin Annual Report 2015, 2015). As analysed from the annual report of both the corporations, there is wide difference in their financial report disclosure format. AGL Energy effectively complies with all the accounting standards and practices of conceptual framework and AASB. It prepares the financial report in accordance with the principle of conceptual framework of accounting by complying with the relevance, reliability and comparability principles. The company also publishes its consolidated financial statements as per the principle of consolidation (Mazhambe, 2014). The remuneration report of the company provides all the necessary details regarding compensation offered to KMP. The remuneration report has presented the structure of compensation according to which key management personnel receives the remuneration. The directors report has also presented clearly the accounting method used in preparation of financial statements (AGL Annual Report 2015, 2015). On the contrary, Origin Energy has not properly disclos ed the structure of compensation provided to KMP in its remuneration report. The company has also not presented its concise financial statements such as income statement, balance sheet and others as per the principle of consolidation. The basis of preparation of financial statements is also not clearly stated in the annual report of Origin Energy. Also, the financial information presented is complex and lengthy that makes it relatively difficult to be understood by the end-users (Origin Annual Report 2015, 2015). The reason for non-compliance with all the principle of conceptual framework and AASB standard requirements by Origin Energy seems to be its small-size business operations in comparison to AGL Energy. Origin Energy does not have an international presence and thus does not effectively comply with the international accounting practices advocated by IASB. AGL Energy has a global presence and thus it becomes mandatory for the company to comply with all the IASB standard accounting practices (Origin Annual Report 2015, 2015). AGL energy conducts its business operations on an international level while Origin Energy is mainly involved in providing energy solutions within Australia. This seems to be the reason for non-compliance of Origin Energy with all the principles of conceptual framework and IASB standard requirements (Ataman et al., 2014). Conceptual framework revision to include Prudence for addressing the disparity in Corporate Reporting The prudence concept is recognised as one of the fundamental principles of accounting that is essential for maintain the neutrality of the financial statements of business corporations. The prudence concept is in accordance with the conservatism principle of accounting as per which the businesses should not overestimate their revenue and underestimate the expenses during financial reporting. The concept of prudence is very beneficial for the inverts to analyse the real profitable position of a business organisation before taking decision about their investment. The implementation of prudence principle by businesses at the time of financial reporting helps in ensuring that financial data is useful for speculation purpose. The principle of prudence was removed from the conceptual framework of accounting in the year 1970S as it was said to be against the accruals basis of accounting (Araujo and Gomes, 2015). Accruals basis of accounting states that recording of financial transactions th at have not yet been completed. The financial analysts have determine prudence concept to be not very beneficial for businesses as it restricts them to create hidden reserves to be used at the time of emergency situation. However, with the recent increasing evidences of misrepresentation of financial statements by business corporations have caused IASB to include prudence principle again in the conceptual framework (Hoffman, 2016). The aim of the prudence concept is to reflect the least favourable position of a business organisation for protecting the interest of the investors. The principle is highly important for facilitating faithful and realistic presentation of financial information before the end-users. This helps in ensuring that financial statements of a business corporation are not misleading in any way and does not provide false optimism about its profitability position. The removal of prudence principle in the conceptual framework has caused the use of fraudulent information by business organisations for enhancing their financial position before the investors (Whittington, 2008). The implementation of prudence concept again by the IASB will help in ensuring the financial statements presented to the end-users are free from any misleading information. Thus, it can be said that prudence along with other fundamental principle of accounting is essential for addressing disparity in corporate reporting. The organisations cannot create hidden reserves or can withhold their revue through the including of prudence principle in accounting. The interest of investors remains safeguarded by protecting them from any type of false and fraudulent accounting practices used by business organisation in which they seek to invest. Thus fair presentation of financial facts and figures is the main objective of IASB by including prudence again in the conceptual framework revision (Malley, 2014). Recommendation On the basis of the overall discussion held in the report, Origin Energy is recommended to adopt all the accounting standards and practices advocated by IASB in financial reporting (Origin Annual Report 2015, 2015). This will enhance the brand image of the company in the eyes of investors globally. The business across the world should adopt all the international accounting standards and practices of IASB for the preparation of their financial statements. This is essential for enhancing the credibility and reliability of the financial information presented to the end-users and thus attracting capital from foreign investors. This will further promote the growth and sustainability position of the company worldwide. Also, the businesses should adopt the principle of prudence at the time of preparing their financial statements. This is essential for promoting transparency and authenticity in business operations and protecting the interest of investors (Knight, 2004). Conclusion It is inferred from the report that compliance with the principle of conceptual framework and AASB standards is essential for business operating in Australia. This will help the businesses to ensure their long-term growth and development and strengthen their brand image globally. Also, the businesses should place special emphasis on the application of prudence principle at the time of financial reporting for resolving issues related to corporate disparity. References AGL Annual Report 2015. 2015. [Online]. Available at: https://www.annualreports.com/HostedData/AnnualReports/PDF/ASX_AGK.AX_2015.pdf [Accessed on: 14 December 2014]. Araujo, V. and Gomes, A. 2015. Analysis of Opinions Issued in Comment Letters on the Term Prudence. Journal of Education and Research in Accounting 9(2), pp. 209-225. Ataman, B. et al. 2014. Preparedness for and perception of IFRS for SMEs: evidence from Turkey. Accounting and Management Information Systems 13(3), pp. 492-519. Hoffman, C.W. 2016. Revising the Conceptual Framework of the International Standards: IASB Proposals Met with Support and Skepticism. World Journal of Business and Management 2 (1), pp. 1-32. Knight, J. 2004. Internationalization Remodeled: Definition, Approaches, and Rationales. Journal of Studies in International Education 8 (5), pp. 5-29. Malley, A. 2014. Opinion: Is prudence still a virtue? [Online]. Available at: https://www.theaccountant-online.com/news/is-prudence-still-a-virtue-4276220 [Accessed on: 14 December 2014]. Mazhambe, Z. 2014. Review of International Accounting Standards Board (IASB) Proposed New Conceptual Framework. Journal of Modern Accounting and Auditing 10 (8), pp. 835-845. Mbira, L. and Tapera, J. 2016. Key Success Drivers for Microfinance Institutions in Zimbabwe: Developing Core Competences for Financial Inclusion. International Journal of Business and Social Science 7 (3), pp. 128-136. Origin Annual Report 2015. 2015. [Online]. Available at: https://www.originenergy.com.au/content/dam/origin/about/investors-media/docs/annual-report-2015.pdf [Accessed on: 14 December 2014]. Persons, O. 2013. A principles-based approach to teaching International Financial Reporting Standards (IFRS). Journal of Instructional Pedagogies. Titilayo, D. et al. 2014. International Financial Reporting Standards (Ifrs) For Smes Adoption Process In Nigeria. European Journal of Accounting Auditing and Finance Research 2 (4), pp.33-38. Unegbu, A. O. 2014. Theories of Accounting: Evolution Developments, Income Determination and Diversities in Use. Research Journal of Finance and Accounting 5 (19), pp. 1-15. Whittington, G. 2008. Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View. ABACUS 44 (2), pp. 139-168.