Why auditor must to be objective and independent Essay

Why auditor must to be objective and independent - Essay Example In order to successfully carryout this feat, it can be seen that independent auditors play a significant role in the functioning of global capital markets. As such, this paper has been designed to evaluate the main reasons why auditors must be independent and objective in their operations. The main part of the paper will focus on why focus in terms of auditing financial statements of different companies is put on aspects such as objectivity as well as independence of the auditors who carry out different tasks related to financial reporting in the company. According to Kueppers & Sullivan (2010), the audit profession plays a very significant role in the functioning of the global capital markets and it also adds value to various roles played by different stakeholders in financial reporting in an organization. However, the effectiveness of an audit is reflected by the absence of failure of business or fraud after it has been completed. This can be achieved if an independent auditor is h ired to perform such a task in the organization. Ussahawanitchakit (2012, p.1) posits to the effect that during the recent years, â€Å"auditors have become important professions for directly and indirectly promoting the growth of economics in the countries.† These professionals significantly help the stakeholders and other people to assess the value of the firm’s financial information in all aspects of business. This can be achieved through the implementation of accounting and auditing standards that are within the dictates of the financial rules and regulations in a given country (Intakhan and Ussahawanitchakit, 2010). In most cases, independent auditors are more appropriate in carrying out this particular task. In as far as auditing is concerned, it is imperative for the auditors to have some form of independence so that they can impartially dispense their duties. Basically, â€Å"audit independence is defined as an objective and trustworthy arbiter of the fair pre sentation of financial results,† (Falk et al., 1999 as cited in Ussahawanitchakit (2012, p.12). This is a critical factor in the audit profession given that it is comprised of objectivity and is often free from bias. Audit independence is very important in the preparation of financial statements since it helps to generate investor confidence if the financial statement has been carried out by an outsider or independent person. Beattie et al (1999), suggest that in general, audit independence includes independence in fact, which is an unbiased mental attitude of an auditor, and independence in appearance, which is the perception by a reasonable observer that an auditor has no relationship with an audit client which would suggest a conflict of interest audit independence can be achieved if there are no conflicts of interests among the parties involved. It can also be noted that independent auditors are mainly concerned with upholding the principles of ethics, fairness and other p ractices and operations for presenting audit quality which plays a role in improving the quality of auditing that would done. Independent audits are also important since they help to promote fairness in the creation of financial statements and are likely to go a long way in sustaining integrity in terms of financial reporting. Georgiade (2011), states that the responsibilities of the independent auditor when conducting an audit of financial statements in accordance with GAAS include the following: â€Å"Obtain reasonable assurance about whether the financial sta

MARKET ANALYSIS AND REPORT Essay Example | Topics and Well Written Essays - 1750 words

MARKET ANALYSIS AND REPORT - Essay Example The following factors help in obtaining the reason behind different arithmetic means exhibited by the given institutions: An appropriate investment decision will entail the consideration of the prevailing political and legal changes. These changes, including tax changes, have direct influence on the decision made by an investor in the industry. The changes either can be against or in favor of profitability witnessed depending on the strategies taken by the industry to reduce the influence. For instance, reduction of tax in a certain industry will attract investor. Tax decrease normally associates to high profitability in that given industry consequently attracting more investors. Before making investment decision, investors always consider the historical performance of the company in the market. The historical performance gives appropriate information for determining the probability of a company to achieve profitability in its operation. Since profit acts as the main objective any investor, their decision will depend on the profitability in the recent years. The ability of a company to sustain the interest of the investors for a long time will depend on the associate expected future trends. In future, a company may decide to adopt mergers, acquisition or dividend declaration leading to the change in the image it upholds to the investors. Declaration of dividend by a company accentuates the certainty of the company to increase the share dividend to the investors. Further, action by a company to merge will also insinuate profitability to the investors. Acquiring part of a company also increases the share dividend that a company gives to its investors. The occurrence of these three changes shows that expected future events may affect the investor’s decisions. These factors, as indicated, influence the choice made by the investors making them be of significance to the manager when making

Evaluate the claim that migrants represent a threat to the UK economy Essay

Evaluate the claim that migrants represent a threat to the UK economy - Essay Example In a radio interview, for instance, Seimon Glynn, a rural British resident commented: â€Å"We are faced with a situation now where we are getting tidal waves of migration, inward migration into our rural areas from England, and these people are coming here to live to establish themselves here, and to influence our communities and our culture with their own. (____________________, p167) This state pretty much summed up the prevailing attitude towards immigration in the UK. It was made in reference to "inward migration," the influx of new inhabitants that are actually British subjects themselves. With the issue of foreign migration, the resentment and general negative opinion about alien workers are certainly more antagonistic and hostile. With Glynn's point of view, the two general claims against immigration were highlighted: first is that immigration takes away jobs and drain resources; and, secondly, they influence and change communities. This paper will examine if immigration, in deed, harms the UK economy in the context of these two areas. Effect on Cultural Homogeneity A fundamental consequence of immigration is multiculturalism and diversity. There is a persistent notion that they erode and threaten social cohesion and solidarity in Britain. It is not unlike a case about â€Å"they† and â€Å"us† or the concept of â€Å"otherness† that is quite at home with the British society’s imperial past and tendency to side with unity instead of diversity. What this circumstance contributes in the economic discourse of immigration is to reinforce and legitimize the view that diversity taxes obligations behind good society and the welfare state. As wave upon wave of immigrants arrive on British soils, more and more citizens are becoming concerned about the way the state would be obligated to support their needs. Hayes, for example, quipped that â€Å"refugees have begun to look like beggars at the gate, or even thieves† establishing the argument about how immigrants are becoming costly, burdensome, needy, and, hence, undesir able for the kingdom. (cited in Cohen, Humphries and Mynott 2002, p30) Indeed, as a welfare state, Britain is forced to support immigrants with benefits, usually in the form of services as well as cash through a national dispersal system. The prevailing perspective is that this would be unfair to citizens who have to share with the foreign population the services and benefits that their taxes have paid for. Then there is the issue of whether the state of the government’s finances could bear the brunt of these additional mouths to feed. As has been demonstrated in the way foreign workers were perceived to be a burden, the influx of immigrants to the United Kingdom, for some sectors, is seen to have a negative impact on the value of rights and privileges of the British citizens. For instance, the right to buy land of citizens may rightly be infringed or that as the government grants access to the labour market without any effective mechanism that regulate the way employers hire foreign workers by ensuring that it there is no available or suitable workers available in the country. (International Organization for Migration, p50-51) This aspect in the immigration controversy is quite complicated because it is tainted by bias and prejudice. The fact is that immigrants are highly restricted by the government. The stringent procedures and requirements for migrant workers ensure that those accepted into the country are only those desirable and those that could contribute to the UK economy. Cohen, Humphries

Facilities Management Essay Example | Topics and Well Written Essays - 2500 words

Facilities Management - Essay Example Sometimes they even go to the coffee shop counter in wet bathing suits. Hospitality refers to the relationship process between a guest and a host. Further, it refers to the act or practice of being hospitable, that is, the reception and entertainment of guests, visitors, or strangers, with liberality and goodwill. To dispense our generous warm welcome and comfort ability we need adequate infrastructural support that helps to maintain sanitation, hygienist and safety of the precinct. Hospitality frequently refers to the hospitality industry jobs for hotels, restaurants, casinos, catering, resorts, clubs and any other service position that deals with tourists. As an Executive Housekeeper, I would like to forward my professional views in the development of the interiors and exteriors of the proposed extensions of the new floors in the resort. As our resort is located in the moderate climate, the weather being sub tropical with warm summer and mild winters it is highly recommended to have wide ventilation in order to receive adequate sunshine in the arcades. Moreover, since most of our customers have keen interests in the aquatic sports in the ocean in the precinct, I recommend cane furniture on the first floor to shelter the guests during winter for recreation. The resort estate has two large swimming pools and the guests practice many water-sports at the nearby oceanfront. As a result, people staying at the resort often go to the front desk and concierge areas dripping water from their wet bath suits. Sometimes they even go to the coffee shop counter in wet bathing suits. In order to meet the adverse effect of the movements of the guest it is highly advisable to have carpet floorings to prevent the floor from moist as well as to prevent the guests to fall victim of accidents to slip on the mosaic floor. FLOORING SPECIFICATION Flooring is the general term for a permanent covering of a floor, or for the work of installing such a floor covering. Often used to mean parquetry wood flooring, it can also refer to various other materials like carpet or linoleum. structural and aesthetic considerations should be entirely subject to functionality to meet with both popularity and skepticism, it had the effect of introducing the concept of functional perception and enjoyment of a building, not only practical but also aesthetic, psychological and cultural. Part of the architectural profession as well as some non-architects, responded to Modernism and Postmodernism by going to what they considered the root of the problem in the hotel industry. Accordingly, architecture has never been a personal philosophical or aesthetic pursuit by individualists; rather it had to consider everyday needs of

In The Adventures of Huckleberry Finn Essay Example for Free

In The Adventures of Huckleberry Finn Essay In The Adventures of Huckleberry Finn, Mark Twain juxtaposes Huck’s adventurous and liberating journey along with Jim on the raft down the river Mississippi with the corrupt life that allows unconscious acceptance to the values of society on the shore. The novel unfolds Huck’s inner mind and records his learning and moral development as he encounters morally corrupt and crooked people on his journey to freedom. The novel contrasts between the constricting life on the shore and the freedom offered by the journey on the river.    Though Huck’s raft follows the river towards its downward journey, he goes against the stream in his life learning on his own the hard realities of life. Huck finds the two wealthy sisters Widow Douglas and Miss Watson, who adopt him, as the true representatives of the society that is based on hypocritical religious and ethical values. Though Widow Douglas is more patient and gentle towards Huck, he finds her care and concern quite restrictive. When she puts him in new clothes he could do nothing but feel cramped sweating a lot. He does not find any meaning in prayer before the dinner and in the stories of Moses and the Bulrushers who were dead long time ago. Though the life in the care of Widow Douglas is decent and dignified, cozy and comfortable, Huck does not like it much. He feels his old ways of living are the best. Living in a house and sleeping in a bed pulled on me pretty tight mostly, but before the cold weather I used to slide out and sleep in the woods sometimes, and so that was a rest to me. I liked the old ways Best. (Twain 13) He finds Miss Watson’s attempts to ‘sivilize’ him most annoying. For him, she is the best example of severe and unforgiving laws of Christian life which are against his individual freedom. He feels â€Å"Miss Watson she kept pecking at me, and it got tiresome and lonesome†.   He is so vexed with the ways of living under the care of Miss Watson that he feels one night quite depressed and feels â€Å"I felt so lonesome I most wished I was dead.†   (Twain 5) When Miss Watson insists that he should pray he can not find any reason to pray when his prayers are not answered by God. When he asks her to try for him she calls him a fool. Huck tries several times in his own way asking God for the things he wanted, but he could not find any response from God. He finds it quite impractical. He does not find any advantage for him in praying for others as told by Widow. He finds a lot of difference between Widow and Miss Watson who both pray and teach the same things to him about Providence. The following lines best illustrate his understanding of his two guardians who differ a lot in their attitude. I judged I could see that there was two Providences, and a poor chap would stand considerable show with the widow’s Providence, but if Miss Watson’s got him there warn’t no help for him any more. (Twain 11) Huck’s father, Pap, an incorrigible wreck with his disgusting and ghostlike appearance in tattered clothes, represents the generally debased white society and the failed family. Pap, who is always after the money earned by Huck, feels jealous of his son’s education when his son is living with Widow Douglas and going to school. He not only kidnaps his son but also virtually imprisons him in a cabin in the woods and beats him completely drunk. In fact, he proves dangerous and provides the immediate and most potent cause for Huck’s escape from the society on the shore. On the contrary, he finds a trusting and caring surrogate father in Jim who accompanies him in his escape from the shore. Jim, a runaway slave from the house of Miss Watson, stands for strong family relationship, nobility and loyalty. He takes the extreme step of running away from Miss Watson’s house as he suspects he would be sold for another master which will eventually separate him from his family. Though he seems superstitious and ignorant, he is an intelligent man with a deep understanding of human life. Jim he was right; he was most always right; he had an uncommon level head for a nigger. (Twain 55). There is a strong bond of friendship and understanding between Huck and Jim on the raft. Both are desperately in need of protecting themselves from the selfish people in the society. The raft on the river Mississippi provides them an opportunity to save their lives. It offers them the much needed freedom. The following passage aptly conveys their dire need to run away from society. I was powerful glad to get away from the feuds, and so was Jim to get away from the swamp. We said there warn’t no home like a raft, after all. Other places do seem so cramped up and smothery, but a raft don’t. You feel mighty free and easy and comfortable on a raft. (Twain 83) The life on the raft is different in many ways from the life that is found on the shore. The raft provides them not only as escape from the corrupt and selfish people, but also an opportunity to be what they are and to do what they like. It gives them a unique opportunity to explore their true identity and their stand in relation to many things in life. They are closest to their true nature on the raft in the lovely and mighty presence of the river and the woods. It offers them unrestricted and uninhibited freedom. Huck feels happy and liberated on the raft and expresses the same in the following words: It’s lovely to live on a raft. We had the sky up there, all speckled with stars, and we used to lay on our backs and look up at them, and discuss about whether they was made or only just happened. (Twain 84) Twain has brilliantly contrasted the plight of a white boy with that of a slave Jim. The story of the novel revolves around these two characters that are almost in the same boat with similar problems. As luck would have it, they share the same raft in their escape for freedom. Huck finds Jim’s presence on the raft comforting and supportive as Jim is practical, intelligent and trustworthy though, at times, he seems sentimental. Jim not only cooks food for Huck but also protects him from dangers. Jim’s acts of selflessness and his longing to meet his family have left an indelible impression on Huck. Huck is very determined till the end to save Jim and to get him free. However, the life on the raft is not without its share of dangers and threats. Huck and Jim get separated when their raft is hit by a steamer in the river. Huck’s encounter with the family of Grangerfords exposes him to pretentious importance that people attach to their family’s honor or prestige. Huck suspects behind the kindhearted and gentle people in the family, there is an unreasonable feud between them and the Shepherdsons. It makes no sense to Huck. Many of the people belonging to these families die in a bitter gun fight from which Huck luckily escapes. After facing many challenging situations Huck and Jim once again continue their journey on the raft further towards the south. The two con artists who ask for help and seek refuge on the raft prove dangerous to Huck in the end. The two con artists involve in various crimes at times claiming to be the descendants of royal family and sometimes, pretending to be great actors and evangelists. They once again remind the crookedness of the people in the society on the shore. The raft has proved an excellent place to enjoy the perfect freedom and bliss without any interference. Though Jim is there with him all the time, he is silent and provided a good company with his accommodating nature. Huck enjoys Jim’s company and the journey most. He expresses his happiness saying, It was kind of solemn, drifting down the big, still river, laying on our backs looking up at the stars, and we didn’t ever feel like talking loud, and it warn’t often that we laughed — only a little kind of a low chuckle. (Twain 47) The long journey on the raft has provided Huck with many opportunities to learn new things and develop his own logic. Every challenge he faces presents him with an opportunity to think about it deeply and to come to a conclusion which he feels right. His association with Jim on the raft has given him opportunity to think clearly and form his own opinion without any interference. He prefers to follow his own instinct and logic than to accept the unquestioned conventions of the society.   Huck’s determination to save Jim when he is caught demonstrates his maturity and broadness of understanding. Huck has to undergo an internal struggle to overcome some of the notions that have been ingrained in him by the society. Every time Huck faces a problem he applies his mind and comes out with a decision what he feels right, though it might look wrong and offending to the white community. He takes help from Tom Sawyer in rescuing Jim finally. Huck loses his faith in the society that has failed to protect him. Though the Widow tried her best to give him what he has missed, it has proved imperfect to mould him. His growing distance from the society makes him skeptical about it. His natural intelligence and his ability to think through a situation have enabled him to form his own right conclusions. Thus, he creates his own rules and develops his character throughout the journey. Twain depicts the society around Huck with people who are degraded in their values. The actions of these people defy logic and commonsense. For example, when the judge allows Pap, the wreck and disgusting drunkard, to keep custody of Huck, he gives more importance to the right of ownership than to the welfare of the innocent boy. It clearly depicts the social system that has fallen in its moral standing. It highlights the white man’s rights over his property whether it is a slave or a son. The Mississippi River plays the most important role in the novel providing freedom and refreshing experience to Huck and Jim who are in their quest for freedom. They travel from their home town St. Petersburg, Missouri, north of St. Louis, hundreds of miles into the Deep South.   The odyssey down the river lends the story a mystic element offering contentment to the people who come in search of freedom. The river with its power and grandeur sets a meaningful background to the story that contrasts life on the river with the life on the shore. The river plays the role of liberating influence on the two characters Huck and Jim. It is the only place where they can feel at home though they are on a raft. Huck arrives at the conclusion that the idyllic life, peace and brotherhood of himself and Jim have given him more satisfaction and a sense of freedom and understanding as opposed to the inhumanity, the feud and the degenerated values of society. Thus, it is a journey in search of understanding and freedom leaving behind the so called ‘sivilization’ that destroys innocence and enslaves human beings. In short, Huck’s journey is from unthinking acceptance of received values and knowledge to an independently achieved understanding of what is right. It is journey from boyhood to manhood, from servitude to freedom. T. S. Eliot, the great English poet and critic of the twentieth century who also grew up on the banks of the same river says, â€Å"the river makes the book a great book† It has fired the imagination of the boy Huck and became the only real home for him. Reference Twain, Mark. The Adventures of Huckleberry Finn http://www2.hn.psu.edu/faculty/jmanis/twain/huckfinn.pdf

Government Ever Limit Freedom Of Speech Essay

Government Ever Limit Freedom Of Speech Essay Governments have an obligation to regulate the freedom of speech. Freedom of speech is a right that is limitless to the people unless Governments introduce legislations that are passed to limit freedom of speech to prevent acts of verbal violence, which include racial discrimination, discrimination of minority groups and various forms of hate speech to minority groups. There have been various examples of freedom of speech being too limitless to the people, causing unwanted violence. Though it is an essential part of governing the people, to let them express especially in a democratic society. The freedom of speech and expression is limited due to the violence caused by it and is therefore limited by laws that enable the peoples speech to be limited and reduced in harm and offence. Representative democracy is much more ideal in leading the people, instead of the people leading the people. The majority can cause havoc at times. Freedom of speech is limited to the fact that a Representa tive Democracy is usually ideal. In some circumstances, voting is permitted for certain laws, also called a referendum. However, though Freedom of speech may have many negative impacts on todays society, it has also helped society grow in better ways to help prosper into the future. Freedom of speech is sustained and regulated to the point where it has been altered to try and prevent and reduce verbal violence and abuse. These alterations have benefited society in restricting their expression to harm others. It is asked at timesà ¢Ã¢â€š ¬Ã‚ ¦ What type of speech, if any cause harm? (Mill, 2008). It may not be evident through speech but evident through the actions taken by the group of others to destroy the speaker. An example would be from a Dutch Film Maker, Theo Van Gogh who was stabbed to death after producing a movie that criticized the Islams. (Tunehag 2011, p.77). This is very alarming, freedom of speech can lead to ones death depending on ones speech. In some cases, Christmas is often removed or renamed to not offend Muslims, in this, the heart of the people is ideally recognized and laws that protect race and religion (Racial and Religious Hatred Acts) come into play. The way we perceive someones speech may differ from others perceived hearing of it and the idea that other people may or may not take offense to it is a factor in trying to modify and renew Freedom of speech. It is hard to interpret if someone is offended by what is said. Actions speak louder than words is what can be used to interpret whether or not the hearer is offended and whether actions will speak louder than what the speaker has said. Freedom of speech is contradictory to the fact that what can be said by the speaker can be offensive, but the hearer can also offend the speaker if the path is chosen by the hearer. Engaging with the issue of limiting Freedom of speech is important to concerning many minority groups. Ideally they are more subjected to discrimination due to social norms placed by society. Minority groups are protected by laws such as Anti-Vilification and Hate Speech Laws. These laws not only protect minority groups, but also protect social relations with other cultures and groups. Freedom of speech is a given right, but limitations is a must to prevent damage to society with the introductions of laws and acts. Freedom of speech is the foundation of a democratic society; it allows us to express our own views and helps us to express freedom of the press, rights to open political debate, freedom to manifest religious beliefs, freedom of expression in art and music, etc. (Tunehag 2011, p.77). As it is a foundation of a democratic society, there must be limitations to the law as the full freedom of speech can lead to harm, offence and hate. The peoples say is limited through laws. These laws include such laws as Anti-vilification laws in Australia which prevents hatred or prejudice towards a person, group of people on a specified ground (Gelber 2011, p. 83). This reduces racism or discrimination against minorities labelled from the public and is an escape from the label of a minority. In the UK, the Racial and Religious Hatred Act was passed after being rectified i n 2006, making any incitement of religious hatred an offenceà ¢Ã¢â€š ¬Ã‚ ¦ (Smits 2009, p. 155). Limitations on speech are purely defined by what the Government believes might harm the Government or the people itself'(Wallace, 1989, p.506). As governments later realized the danger of not limiting freedom of speech during the war effort, Espionage Act of 1917 and the Sedition Act of 1918 were passed during World War 1. During this time, some speech may have affected with the war effort. These acts helped limit the freedom of speech during the war effort. Some countries such as Britain and France have severe restrictions on freedom of speech due to their concern of national security. Other countries such as Denmark have less concern, though many Western Nations follow strict restrictions. To this notion of restrictions, it follows how Democracies are predominantly Representative Democracies where the people vote on an expert leader in Political events to decide for them/the people. Freedom of speech is a given right to the people, in a democracy, the people are able to voice their opinion, though a Representative democracy is much intended. Letting the experts decide in their own field of politics is much safer than the people deciding for the people. A country such as Australia is run by a Representative democracy, where there are free elections, which gives the people a chance to choose their leaders and express their opinions on issues (Harvard 1989, p. 127). The representative is more aware of laws than the people itself, making the representative fully aware of the freedom of speech right and laws that alter its right. To this advantage; the representatives have the ability to modify the right through the passing of legislations through multiparty systems. Democratic societies pursue to promise their citizens certain freedoms, including freedom of religion, freedom of the press and freedom of speech (Harvard 1989, p. 126). Most of these freedoms are limite d, just like the Freedom of speech has its own limitations in the public usage. In a Democracy, the Majority will always rule. But the majority cannot take away the rights of other people; these consist of the basic freedom of speech, press, assembly and religious worship. By no means can the majority strip the rights of the minority to become the majority by legal means (Harvard 1989, p. 127). This set guideline for a majority rule is important as Democracy ensures that citizens are endowed with personal liberties and rights and no government can remove or weaken them and freedom of citizens to associate together within civil society (Woodward, 2010, p. 9). This ensures every citizen under democratic rule is equal to every citizen around them. Representative Democracy has ensured the limitation of freedom of speech by the experts in the field, ensuring that the majority cannot strip the rights of others. It has also shown the true potential of these limitations and the right itself , Freedom of Speech. Nevertheless, even with its negatives aspects, it is a right that has great significance in society, allowing people to express their true opinions and values. This allows great expression from various people which can show true potential in fluent and influential speech. This is shown through many who have sought to believe what is right and challenge laws and fight for what they may believe is right. Some people may abuse the right by resulting into racism or discrimination against minority groups, but ideally, it helps share ideas between people and helps to nurture social relationships and social unity. The Act also helps with social evolution as the human race thrives as social beings. The Government should be limiting the Freedom of Speech but to the extent where individuals are able to still foster creativity and promote their identity and individuality to which their expression as a right will not be revoked unless harmed or verbally harmed against others. These restrictions in the recent years have not stopped individuality. Absolute freedom of opinion and sentiment on all subjects (Mill, 1978, p. 11) is what supports the Freedom of speech in a beneficial manner. The most beneficial of freedom of speech is that everyone has their own say. No one is detached by the right, everyone is entitled to it. The restrictions put on the right are only to reduce the harm that others may inflict on groups of people. The right has done more good than harm, though it is not an excuse to try and reduce the damage being caused. The Freedom of speech act has proven to be a debatable argument on whether or not the act itself should be limited by Governments. It should be safely said that the limiting of the Freedom of Speech has clearly reduced verbal violence such as hate speech, racism, hatred against religion etc. across the spectrum. With these reductions, the true nature of Freedom of Speech can truly be witnessed. Acts and Laws that reduce that limit the act also play a huge role in maintaining social relations between groups. The nature of Freedom of speech had given too much power to the people. We can see now how the introduction of new legislations that these powers have been reduced. As the Freedom of Speech continues to be a given right, there may be more restrictions put on to it to better suit the publics need and to reduce the harm caused by the speech by the people. By this, the future is seeking to be positive as the right can be used in the proper manner that it was intended to be used for.

Esek vs Hopkins :: essays research papers

The birth of the United States Navy on 13 October 1775 formed a defensive measure in response to the growing need to protect the commerce of a developing nation from the then largest navy in the world, the British fleet. Esek Hopkins, the brother of a powerful Rhode Island politician found himself selected as the first Commander in Chief of the Continental Navy. During the French and Indian War, Hopkins quickly emerged as an experienced merchantman as well as a participant in the profitable privateering of British commerce vessels. On Hopkins’ first mission as Commander in Chief, he found himself in a bind and resorts to his skills as a privateer rather than a Continental naval officer. Years later the United States continued to have problems with commerce raiders, this time with the Barbary Pirates of the Mediterranean Sea. A young man, the son of a Revolutionary privateer, became the answer to this problem; he was known as Stephen Decatur. Decatur led many successful missio ns in the Mediterranean and became famous for his leadership and heroism. A comparison of the careers of Hopkins and Decatur proves that the success of naval leaders depends not only upon their skill as mariners, but also upon experience, judgment, and luck.   Ã‚  Ã‚  Ã‚  Ã‚  Both Hopkins and Decatur came from seafaring families and were skilled sailors, but Decatur’s experience as a naval officer gave him an advantage over Hopkins. After ten years as a shipmaster on the West Indies Route, Hopkins proved his naval prowess as a successful privateer during the French and Indian War, indicating that he was â€Å"as good a warrior as a trader.† However, his lack of experience showed in his battle with the Glasgow, where he exercised little control over the ships within his command, operating as privateers rather than as a fleet. While Decatur had fewer years at sea, he had more military skill than Hopkins primarily because he garnered his experience within an organized navy rather than as a privateer operating independently. As a result, one could expect Decatur to be more successful in organized naval battles than Hopkins.   Ã‚  Ã‚  Ã‚  Ã‚  Decatur did not necessarily show better judgment than Hopkins, but his lapses of judgment seemed more popularly acceptable. Hopkins did not adequately consider political context in his decision-making. His actions in leaving the southern colonies unprotected in order to capture a fort in the Bahamas and his offering of the spoils to the northern colonies without consulting Congress showed his insensitivity to the need of the new nation to overcome separatism.