Chicken a La Carte Reaction

Reaction on Chicken A La Carte by Ferdinand DimaduraGuide questions:What affected you? Why?What are your realizations?What does it tell you as a student of Biology?What affected me was seeing how the less fortunate were so easily satisfied and happy with just having leftover food. The children could not wait to get their hands on the food brought by one man from their community. Seeing how they happily yet hungrily feasted on the chicken pieces that other people had already consumed made me want to wish I could go to them and be able to give them proper food.Being part of the better-heeled sector of the society, we easily get what we want. We have food on our tables everyday, three times a day. We have proper shelter and proper clothing. Our needs are well provided for, even greater than that of what is necessary yet we take them for granted. The scene wherein the family said grace before partaking of the leftover that their father brought home for them really touched my heart. The t hings that we most often take for granted is seen by others as a blessing. We demand a lot of things but it never crossed our minds that there are those who wish they had what we have.Have we even thanked the Lord for the things, how little it may be that he has given us? I am not sure what the short film should tell me as a Biology student, aside from that I am required to watch it and make a paper about it because it is a requirement in the ETAR class that is part of the curriculum. However, being a student in itself and being a part of a society where the situation showed is held true, part of the realizations it brought to me was that I can do something to make the situation better.I could start by being part of an outreach program that provides food, education, etc. It does not matter whether what I do may be big or small, whether I get recognition for it or not. What is important is that I am able to impart something in their lives and share the blessings that I have. I can on ly hope that my fellow students (and others who were able to watch the film) may also realize what I have realized and may also act upon their realizations. We are a part of a humanity that needs hope and healing and being as simple as a student is not a limitation to achieve it.

Researching Variable Naming Rules Visual Essay

You can’t use a space, period (.), exclamation mark (!), or the characters @, &, $, # in the name. You must use a letter as the first character. You can’t use any names that are the same as the functions, statements, and methods. The name can’t exceed 255 characters in length. You can’t repeat names within the same level of scope. Python There are some reserved words which you cannot use Other characters can be letters, numbers or _ Case Sensitive Must begin with a letter (a – z, A – B) or underscore (_) Can be any (reasonable) length Java Cannot begin with a number Must begin with a letter (a – z, A – B) or underscore (_) Can be any (reasonable) length Uppercase characters are distinct from lowercase characters. Similarities & Differences Similarities in the languages are that their variables should be made up of Alphanumeric characters. Another similarity is they should refrain from using most symbols. A third similarity is each has reserved words that the language uses for its own purposes. A difference is that they are not all case sensitive. Another difference is not all of them use the same reserved words for functions and methods. A third difference is Java and Python are platform independent while visual basic is not.

HR's Role in a Strategic Acquisition of Wordsmit Retail Booksellers Assignment

HR's Role in a Strategic Acquisition of Wordsmit Retail Booksellers - Assignment Example The organization has 18 bookstores in different parts of the country, such as Tasmania, Western Australia, and the entire Northern Territory. Wordsmith made acquisition of Mainly Books in order to enhance its strong presence in Australia. In addition to this, the organization made acquisition of the mainly Books in order to penetrate the entire Australian market. Mainly Books faced several issues and business losses over the last years due to inadequate human resource management practices. Overstaff and inadequate recruitment process affected the overall business operation process of the organization. In addition to this, Wordsmith retail chain bookseller does not implement aggressive human resource management strategy in the business processes. However, the recent human resource manager of Wordsmith named Gemma is trying to implement a strategic function in the human resource process in order to meet the developed business goals and corporate objectives. The human resource manager i s trying to design a redundancy process in the human resource management of the newly acquired firm. It is clear from the case study that the organization faced high business losses over the past few years. The implementation of the redundancy process can create several legal issues for the organization that need to be considered by Gemma. It is true that the global economic environment is getting affected due to the strong effects of the recent financial crisis and economic recession. Each and every organization has to maintain developed employment laws of the organization. In addition to this, the government of Australia developed several strict employment rules for business organizations. Redundancy and staff cutting can create several legal issues. The employees have their basic right to make a complaint against the employers and the management of the organization against this period1. Gemma is trying to recruit a number of employees despite the issues of overstaffing.  Ã‚  

Accounting Systems Design & Development Essay Example | Topics and Well Written Essays - 2250 words

Accounting Systems Design & Development - Essay Example Therefore, in an organization a steering committee plays the role of a decision maker (Shelly and Vermaat, 2010, p. 420). In the context of a system development project, the roles of the steering committee are as follows: The steering committee takes the responsibility for the feasibility of the project, developing the business plan. It ensures the scope of the project aligns with the need of the customers or the stakeholder groups. The steering committee also assists in the process of evaluation of project risks and the approaches of project risk management. The committee also provides guidance to those involved directly in the project. The guidance is offered mainly in the field of business issues related to the success of the project. (b) Discuss one advantage and one disadvantage of phased-in and direct switch-over implementation strategies. Solution: Phased-in implementation can be defined as a process of changeover from a preexisting system to a new one. The phased-in strategy has to move across a number of stages in order actually implement it. Advantages: Through the phased-in implementation process, it is possible to develop an overall implementation plan and further test it in small scale employing the production data. Apart from that, it also ensures establishing tractable and reasonable measures of success. Furthermore, it institutionalizes the process as it takes place. The changes in the process of implementation can be easily incorporated in the strategy through the process of familiarization. Also, the team members become the actual functional owners. The changes in this process are gradual and, therefore, easy to get accustomed to. Disadvantages: The biggest disadvantage of phased-in implementation strategy is that the process of implementation is very much time-consuming. Also, the implementation strategy is comparatively slower than the direct implementation strategy. The implementation process differs on a project-to-project basis. The impac ts of the implementation are not visible readily and have to wait till the results appear. In this implementation strategy, it is very difficult to maintain the momentum of the team members until and unless a situation of urgency is reached. Direct Switch over Implementation Strategy The direct switch over implementation strategy is about the direct switchover from the old system to the new system (ISRD group, 2006, p. 315). Some of the advantages and disadvantages are illustrated below: Advantages: The process of implementation is extremely fast as compared to the other forms of implementation strategies. Sometimes, the implementation process is completed within a week or is implemented overnight. Disadvantages: Sometimes, huge delays may occur due to absence of any scope of reverting. The system becomes unfamiliar to the user. It does not provide any option by which the old and new systems can be compared. 2. Using the Table provided, classify the following control activities as g eneral or application and explain your reasoning, (a) Employees have a password to gain access to the system. (b) When sales are entered the system retrieves customer details based on the customer number. (c) A check is performed to identify if all cheques can be accounted for. (d) Systems development is subject to signoff by the CIO before it can take place. (e) Virus definitions are updated daily. (f) The Sales Manager must approve all discounts

Greek and Roman Architecture and Chartres Cathedral Essay

Greek and Roman Architecture and Chartres Cathedral - Essay Example The inspiration was mainly derived from â€Å"Mycenaean megaron.† Their religious temples were different from those of Egyptians and Hindus, however; their temples had â€Å"Cella† which is their porch or the centre room with the statue of god in the centre as the main chief of the temple. This Cella or the centre room was usually surrounded by single or double rows of columns. Their Columns hold a central position in the design of the temple. The idea and design of post and lintel design of the columns was an inspiration derived from Egyptians which Greeks changed with their own decoration and format. They typically used Ionic, Doric and Corinthian design for column building. On the other hand, Romans followed Greek architectural design in buildings. Romans were the first ones to use concrete as an important building material. Their architectural design developed a relationship between the form and the function. They were the first ones to introduce roman arch in their temple designs. Their three famous structures include The Aqueducts, The Coliseum and The Pantheon. Chartres Cathedral in France is the best example of Gothic architecture. Chartres Cathedral best expresses the gothic art in the modern world today through its intact sculptures and stained glass windows. The Cathedral was completed in three different stages and each stage adds a different gothic touch to the building. The Cathedral is a magnificent piece of artwork, sculptures and towers. The towers are inspired by the Roman designs and style (Titus Burckhardt). The Cathedral has almost 150 stained glass windows which represent different stories and events from the bibles. Greeks and Romans have left their heavy influence on the history of architecture. They added meaning, expression and intelligence to the design of the buildings and temples which were followed by other nations,

Project Control Essay Example | Topics and Well Written Essays - 500 words - 1

Project Control - Essay Example Technical changes are the alterations of the project scope. Market changes are the changes made so that the project adapts to the changing external market conditions such as regulatory changes and development of new products by competitors (Kerzner, 2001). Contractual changes include the changes made on the contract with the stakeholder involved in the project. The management should prevent uncontrollable changes because they have a negative impact on the project. Implementation of change control can be done using specific procedures. One of the procedures is to conduct impact analysis. In this case, the likely impact of the uncontrollable changes is assessed. In this stage proposed changes are provided and they are analysed in relation to the impact of the changes in order to determine whether they are within or outside the scope of the project requirements. The second step is to determine the financial requirements of the changes. This will determine whether the changes can be implemented using the available financial resources. Thirdly, the management should find out the reason why the change is needed (Stare, 2001). It should determine the business need for the changes and establish whether the business will benefit from the changes if implemented successfully. In the next fourth step, the company should analyse the challenges and constraints that may be faced when implementing the changes. This will enable the management team to be prepa red for any of the challenges and risks and be able to tackle them appropriately. In terms of project quality evaluation, the management should evaluate and communicate whether the project is meeting any stated performance and quality objectives of the management. This is done through comparison of the planned quality standards and the quality outcome of the project. Evaluation of the project quality also involves checking whether specific tasks of the project have been

Privacy & Security Essay Example | Topics and Well Written Essays - 6500 words

Privacy & Security - Essay Example Page 21 4.4.4 Physical Data Stolen †¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Page 21 4.4.5 Business Losses †¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Page 21 5 Solution and Counter Measures †¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Page 22 5.1 P3P †¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Page 22 5.2 Semantic Web Solution †¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Page 22 5.3 Studies on Credibility of SNS †¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Page 23 5.4 Preventing SQL Injection Attacks †¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â ‚¬ ¦.. Page 23 5.5 Voice Signatures †¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Page 24 5.6 Risk Management Framework †¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Page24 5.7 Television Program †¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Page 25 5.8 Passports with Hidden Security Chip †¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Page 25 5.9 Manual to Aware People †¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Page 25 6 Conclusion & Recommendations †¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Page 27 7 References †¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚ ¬ ¦Ã¢â‚¬ ¦.. Page 28 Report Layout Abstract As ‘Electronic commerce’ evolves the business practices of the business around the world in terms of profitability, success, and gaining competitive advantages, there are many negative aspects that are linked with it. However, the areas are many, we have prioritized stealing confidential information and breaching data privacy of online users, there impacts on business, people, society and individuals. Background researches and studies have tried to enhance security but it is still the biggest challenge for security professionals and business. Threats... This esssay stresses that threats and impacts including the impact on different aspects is discussed along with real world scenarios that are mentioned in terms of physical and online stealing of identities, online attacks by hackers, impacts of social networking sites if they misuse information or not provide correct security measures. Solutions and suggestions section discuss the solution of issues related to data privacy, SNS impacts and online attacks in order to steal the confidential information of employees. The report discusses the importance of security and its effects on online services at the initial part of the report. The online users become victims easily as they are not aware of the authenticity and credibility of e commerce based websites. Security seals add credibility to a website so that the users can see how the company is managing user information. The review-highlighted aspects of consumer privacy, security aspects of people who use online services and conduct online transactions along with some steps that are required to make the negative impacts of e-commerce eliminated. Threats and impacts were discusses as threats includes SQL attacks, phishing, and impacts of data privacy have huge involvement in society that is in terms of social networking sites that is the best source for cyber criminals, email security on SNS etc. One more major impact that has put the UK and USA on the back foot is the Identity thefts. They are also associated with data privacy online as these id entities are stolen and are used in many different areas gain advantage.

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

Management Case Study - Essay Example he sports facilities managers to be effective, they need to handle issues and all aspects of management in a creative manner, including programming that would maintain high quality of the facilities and are based on standards and legislation (Leberman, Collins and Trenberth, 375). Designing the facility, managing the assets of the facility, management of contracts and leases, management of risks, and monitoring are some of the roles that sports facilities managers have to consider (Leberman, Collins and Trenberth, 375). Management of sports facilities generally involve several parts such as direct management which is done by the owners of the facilities, contract management where the management is contracted to an individual manager or any management groups, lease management, and joint management. Depending on the form of management, the control over the facilities and the responsibilities vary. However, in order to achieve any of the above mentioned management styles, suitable management plan are highly essential. With a good plan of management, the efficiency and effectiveness of the facility is achieved and maintained (Managing facilities). The present study focuses on choosing a sport facility and learning about its management processes. The aim of the study is to choose a sport facility and have an understanding of the management processes followed in the facility. The facility that has been considered for the case study is the Emirates stadium. In order to achieve this aim, the following objectives have been set: The Emirates stadium is in London built on an area that was formerly a brown field industrial estate. With the new stadium built in the area, it not only allowed football clubs like Arsenal to make their places in the stadium, but also enabled regeneration of the total area. The architecture and design of the stadium was under the charge of Populous who are leaders in the field of architectures. Buro Happold are the engineers who were consulted

Social development Essay Example for Free

Social development Essay Inclusion is viewed as a social development connected to a history of social policy reform in the United States beginning in the mid-1950s. Inclusion involves the processes of increasing the participation of students in, and reducing their exclusion from, mainstream curricula, cultures and communities. There has been a vigorous, ongoing academic debate between those who support and those who oppose the inclusion of special education students in general education classes. Much of this debate has taken the form of argument about the appropriateness of instructing special education students in classrooms with their general education peers or in separate, exclusionary spaces. When special education students are included in general education classrooms, they are expected to adhere to a modified version of the standard curriculum and are graded according to alternative standards. This work considers inclusion in the classrooms of Longview Public Schools. An overview of the national and local contexts for inclusion is presented, and then a high school theater arts class is portrayed from data collected over a fifteen-week period. The work concludes with a synthesis of the issues raised by the case-study and their implications for continued progress toward the goal of inclusion in American society and its impact on special needs students. Literature Review The idea of inclusive education was given impetus by two conferences set up under the auspices of the United Nations. The first of these, held in Jomtien, Thailand in 1990, promoted the idea of education for all; this was followed in 1994 by a UNESCO conference in Salamanca, Spain, which led to a Statement that is being used in many countries to review their education policies. The Salamanca Statement proposes that the development of schools with an inclusive orientation is the most effective means of improving the efficiency and ultimately the cost-effectiveness of the entire education system. The International Journal of Inclusive Education, established in 1997, encourages the same broad conception of inclusive education as ourselves, involving an examination of all the processes of inclusion and exclusion in education. Among those who anticipated the failure of mainstreaming during the 1980s, many challenged the institutional practice of special education, calling for widespread reform (see Reynolds, Wang, and Walberg 1987; Sarason and Doris 1982; Skrtic 1986; Will 1986). The radical restructuring of special education urged by Skrtic (1986) has yet to occur, although some states have attempted special education reform, often in concert with general education reform (Ferguson 1995; Thousand and Villa 1995). However, so-called â€Å"systemic reform† of special education is far from the norm in the United States (Roach 1995). Skrtics (1995) theoretical analysis of the field of special education aims for excellence, equity, and adhocracy through a deconstruction and reconstruction of both general and special education for a post-industrial economy in the twenty-first century. He maintains that an alternative paradigm, that of critical pragmatism, is necessary to reconstruct special education and disability. Without it, the current inclusion debate will not â€Å"resolve the special education problems of the twentieth century†¦ [but] will simply reproduce them in the twenty-first century† (p. 80). He argues that critical pragmatism enables individuals to continually evaluate and reappraise the â€Å"political consequences of a professions knowledge, practices, and discourses by critically assessing them and the assumptions, theories, and metatheories in which they are grounded† (p. 91). The authors of the book From Them to Us: An International Study of Inclusion in Education (Ainscow Booth 1998) used the terms special educational needs or just special needs to categorize pupils with learning difficulties, physical impairments and behaviour disorders. Such terminology implies that there is a division to be drawn between â€Å"normal† and â€Å"less than normal† learners. It implies exclusion, as pointed out by Booth (1995, p. 99). The term integration is still in use among teachers although officially, at least, it has been replaced. When referring to integration, teachers mean the presence in ordinary schools of those children who used to be transferred to special schools or special classes. One of the writers on normalization (Solum 1991) has tried to replace integration with the term anti-segregation. This has a more positive connotation in that it takes for granted that nobody is segregated at the beginning and, therefore, the challenge is to see that everybody remains within the regular school. For many involved in the current debate on inclusion, it is evident that the questions raised by Sarason and Doris over a decade ago remain unanswered, diluted by concerns that locate this endeavor within an educational rather than a societal discourse. The current literature on inclusion in the United States documents the way the practical realities related to inclusion continue to obscure the â€Å"charity† needed to frame the moral issue (Zigmond et al. 1995). This literature, in combination with the concerns of Sarason and Doris and the warnings issued by Skrtic, challenge the success of inclusion. And yet, at this particular moment schools continue to grapple with inclusion: an ill-defined, and yet, ever-increasingly accepted and widely practiced reform.

Media coverage Essay Example for Free

Media coverage Essay Other main causal reasons that shows the connection between media and the suicide rate was the news reporting about the incident. Studies suggest that imitational suicide occur when people are contacted with suicide event and this can be through the media coverage (Baume et al. , 1997). The evidence suggest that media reporting on suicides influences people to engage in the same manner while to some people, suicide can be an alternative way of solving problems (Baume et al. , 1997). This phenomenon can be explained with social learning theory as described previously. News about other people’s suicide cases might affect other people’s feelings especially to those people whom considered suicide and these people might actually commit suicide. Although there were differences in effects through gender or ages, various studies proves that there was certain relationship in news reports of suicide and actual suicides and this relationship leads to increase the actual suicide (Pirkis Blood, 2001). This was one of the examples of Werther effect conducted by media which tends people to commit suicide. When people watch news reporting about other people’s suicides, the idea of suicide may unconsciously affect the mind and their problems may trigger those ideas and these people may actually suicide. Moreover, the reporting of suicide to the public increases the suicide rate especially in celebrities’ cases, in which people becomes copycat. In his study in 2000, Stack found that celebrities’ suicide cases can cause 14. 3 times more copycat suicides than normal suicide cases, but in his study in 2005, he changed the percentage to 5. 27 times (Stack, 2000 2005). Although there were changes in percentage, these evidence shows that people are more likely to copy the suicide behavior of celebrities’ death. For example, after the suicide of Kurt Cobain, the famous rock star, there was increase in suicide crisis calls in the Seattle crisis clinic (David et al. , 1996). Also, there were other incidents that were similar to G case, which are another cases of a celebrities’ suicidal incident, but in these cases, an organization called EXIT(Society for Humane Dying), assists these people with their suicide. After publication of the celebrity (G)’s death and the suggestions that EXIT might be involved with this incident, more people got help from EXIT to commit suicide (Frei et al. , 2003). News report on Celebrities’ suicide was even more dangerous than reporting normal people’s suicide. Celebrity suicide can be a risk factor in a way of suicidal ideation and this can be effective to people in both right after the celebrities’ suicide and also in long term (Fu Yip, 2007). People, who have suicidal ideation, meaning thinking about suicide or actually planning to commit suicide, may be affected by the way celebrities commit suicide and may follow the same steps. In the celebrities’ suicide cases, people are emotionally more attached because they tend to know more the true identity of that particular celebrity due to the information’s released through magazines and news compared to the information’s given while the celebrity was still alive. Therefore, with emotional despair to celebrities’ suicide and effect of it to suicidal ideation, people would want to commit suicide in same ways as those celebrities did. Apart from the news reporting about the suicides, there are cyber suicides in which people get information’s from, like the website, and actually committed suicide. Internet, one of the most recent and developed sources of media, were used to increase the suicides, especially to teenager cases. The term â€Å"cyber suicides† shows new aspects of suicides in the young generations. As the internet develops, there are various websites created on the cyber world. There exist more than 100,000 websites on the internet which are about methods of committing suicide (Alao et al. , 2006). People search for information on the web and the suicide websites can easily pop up by simply typing in the word â€Å"suicide† to the search engine. Suicide covers enormous range of internet resources and a simple search of the word suicide reveals thousands of matches (Baume et al. , 1997). These suicide websites contain detailed information such as notes, various ways to commit suicide, and time and pain description to those suicides (Alao et al. , 2006). One of the major death reasons among the teenagers was suicide, and teenager spends more time on the web and the internet gives them the information about suicide (Becker Schmidt, 2004). Young people, including teenagers, are more likely to commit suicide, influenced by internet, and probable explanation to this may be due to their vulnerable personalities and risk-taking behaviors (Alao et al. , 2006). Especially, the sensitive nature of naive teenagers becomes unprotected from all cruel information from internet suicide resources and they tend to follow the acquired information. Many actual cases were reported about how people commit suicide with tips from suicide websites (Alao et al. , 1999). These cases were yet to be determined whether or not those victims were affected by these websites since the victims were fortunately failed to commit suicide, but still there are unknown actual victims of this website who ended their lives. On the internet, there are other means acquired than suicide websites. People also use chat rooms and newsgroup mailing system to discuss about suicides (Baume et al. , 1997). Discussing about suicide issues involving how to suicide is not a forbidden topic on chat rooms and people are actively talking about these topics. Also, the newsgroup mailing system gives recent updates to the suicide issues. Some people write postings on suicide site about when they are going to commit suicide before they actually do it and there was no prevention to this (Baume et al. , 1997). The internet can affect suicidal behaviors more directly than newspapers or news reporting (Baume et al. , 1997). All of these are happening because internet is a special space, in which interaction between people were different from the real world. With this specialty, people care less about how other people are claiming that they are going to kill themselves. It is also difficult for suicidologists to solve these cyber suicide problems because of the characteristics the internet have (anonymity and world-wideness) and it is complicated to reach out the potential victims for therapeutic interaction (Baume et al. , 1997). There might be some helpful suicide website, which persuade people who enter the site not to commit the crime and provide them help resources and ideas of the possible effects if they actually commit suicides. However, there are still many website that even encourages a group of suicidal people who wanted to commit suicide but had not made up their minds yet which then attracted to these ideas and actually commit the suicides. Furthermore, there are publications about how to commit suicide and this book can bring the ideas or suggestions about suicide. These books are actually used by the people who commit the suicide and this can be proved by the fact that books about suicides are often placed near the dead people who committed suicides (Lester Schaller, 2000). Some people might buy the suicide books just for fun, but having this type of book in the house may suggest the idea of suicide unconsciously. People may did not have the idea of committing suicide at first, but after reading this book or just have it in the house can pull the trigger whenever they feel a little bit depressed or encounters problems. Some countries ban this type of book, but other countries still allow the publication of this book based on the reasoning that if this book was banned, people might seek for it more (Lester Schaller, 2000). However, unlike the purpose of allowing this book, the actually suicide cases show that there is some effect from this book. There were evidences found that shows direct relationship of the suicide book and the actual suicide rate. When the suicide book, Final Exit (a guide for committing suicide by asphyxjectiation), was published, suicide by the recommended method increased 313% in New York City (Stack, 2005). Moreover, in 27. 3% of the suicide cases, a copy of this book was found near the scene of the suicide (Stack, 2005). This demonstrates how a copy of a book can affect people’s mental behaviors. As reviewing the mentioned cases, it can be concluded that the media, the internet, and books contributes percentage to the people’s suicidal rate. To prevent this from happening, there should be regulations that will restrict the media and treat the suicide issues in a manner where their reporting will not provide ideas nor will it triggers the â€Å"let’s do that† attitude to the people. There are different media guidelines for reporting suicides to prevent irresponsible reporting of suicide (Pirkis et al. , 2006). According to these guidelines, media should not report the suicide as sensational event (Pirkis et al. , 2006). Although these guidelines have similarities, they have developed differently and there need to be evaluations to the guidelines (Pirkis et al. , 2006). For example, in Cobain case, due to high professionalism and responsibility in media, there were only a few copycat suicides (Jobes et al. , 1996). There should be expansion to these guidelines and these guidelines should be spread to all news media and news directors should seriously consider about this before publishing the news. Cobain’s suicide might be a tragic event, but through this, the media might learn the importance of the media coverage on the suicides (Jobes et al. , 1996). The suicide prevention organizations can work on to change the news reporting on suicide and thus, make the media contribute to reduce the suicide (Stack, 2003). Also, the suicide website and suicide books should be banned to prevent the idea or suggestion of committing suicides. The suicides can be prevented easily if the people around that particular person pay more attention. Especially to those people who published suicide information in the internet, these people truly needs to think about their responsibilities to other people’s lives and the effect they might contribute by simply postings their works. Also, there are many organizations that help preventing people to commit suicides and the people with the suicidal attitudes must contact these organizations. Suicide considers being an extreme way to end one’s life, one should always keep in mind that there are millions of reasons why people must keep on living despite the many obstacles they faces. Problems come and go; no people in the world who don’t have a problem. Problems are the cycle of life, the meaning of life, the reasons behind the success and the happiness, the reasons why people learn and evolved. Problems should not be the reason for ending life.

The Differences Between International Financial Reporting Standards Ifrs And Current U S Gaap Accounting Essay

The Differences Between International Financial Reporting Standards Ifrs And Current U S Gaap Accounting Essay The differences between International Financial Reporting Standards (IFRS) and current U.S. GAAP are numerous. International Financial Reporting Standards (IFRS) are principles-based Standards, Interpretations and the Framework (1989) adopted by the International Accounting Standard Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS was issued between 1973 and 2001 by the Board of the International Accounting Standard Committee (IASC). On 1 April 2001, the new IASB took over from the IASC the responsibility for setting International Accounting Standards. During its first meeting the new Board adopted existing IAS and SICs. The IASB has continued to develop standards calling the new standards IFRS. Generally Accepted Accounting Principles (GAAP) is a term used to refer to the standard framework of guidelines for financial accounting used in any given jurisdiction which are generally known as Accounting Standards. GAAP includes the standards, conventions, and rules accountants follow in recording and summarizing transactions, and in the preparation of financial statement. U.S. GAAP and IFRS differ in key ways, including their fundamental premise. At the highest level, U.S. GAAP is more of a rules-based system, whereas IFRS is more principles-based. This distinction may prove more difficulty than it initially appears, because most accounting and finance professionals in the U.S. have been schooled in the rules of U.S. GAAP. The overriding lesson from their years of study and work is this: If you have an issue, look it up. Under U.S. GAAP, voluminous guidance attempts to address nearly every conceivable accounting problem that might arise. And if that guidance doesnt exist, it generally is created. On the other hand, IFRS is a far shorter volume of principles-based standards, and consequently requires more judgment than American accountants are accustomed to. Companies involved in the exploration and development of crude oil and natural gas have the option of choosing between two accounting approaches: the successful efforts (SE) method and the full cost (FC) method. These differ in the treatment of specific operating expenses relating to the exploration of new oil and natural gas reserves. The balance sheet includes items that differ between International Financial Reporting Standards and Generally Accepted Accounting Principles will be addressed first. Balance sheet items include assets (inventory, property, plant and equipment), liabilities (accounts payable and other amounts owed) and equity (ownership interest, usually in the form of stock). Inventory is any item available for sale or used in the production of an item that will be sold. In valuing this inventory, GAAP allows for First-In-First-Out, Last-In-First-Out, Moving Average and Weighted Average. These are the four main methods used. IFRS does not allow the LIFO method. In times of increasing prices and costs, inventory profits may result from using and inventory valuation method other than LIFO. These inventory profits result in improved reported earnings, but because the inventory profits are taxed, they reduce a companys net cash flow. Depending on the system used, inventory values, profits and taxes can be affected. To give you some examples, the financial statements of a company using the LIFO approach as opposed to FIFO generally reflect: * Conservation profits, because LIFO buffers the effects of inflation. * Better matching of current costs with current revenue. * Lower liquidity, that is, a lower current ratio. * Lower equity position, that is, a higher debt-to-worth ratio. (Gibson) IFRS takes this one option away. In addition to this, IFRS required that the same formula be applied to all inventory of a similar nature. GAAP allows for different methods to be used. Asset retirement during the production of inventory is accounted for as a cost of the inventory using IFRS rules. Whereas, GAAP allows for it to be added to the carrying amount of the property, plant or equipment used to produce the inventory. With IFRS this cost will stay with the balance sheet. GAAP would move it to depreciation which lowers earnings but increases free cash flow. A write-down of an asset is reducing the book value if it is overstated compared to current market values. If a need arises to reverse a write-down, IFRS allows it and GAAP does not. GAAP does not allow the revaluation of property, plant and equipment. It uses historical cost. IFRS, on the other hand, allows either historical cost or revalued amount (fair value at date of revaluation less subsequent accumulated depreciation and impairment losses). The rules concerning residual value have some differences too. Residual value is the amount you expect to be able to sell a fixed asset for at the end of its useful life. IFRS calculates it as the current net selling price and it may be adjusted upwards or downwards. GAAP calculates it as the discounted present value and it may only be adjusted downward. Next, items such as depreciation and leases will be addressed. Since these items are expenses, they will affect the income statement. Depreciation is an expense that reduces the value of an asset as a result of wear and tear, age or obsolescence. IFRS requires more work when depreciating items. Depreciation of assets with differing patterns must be depreciated separately. This means that each item would have to be accounted for separately. GAAP allows this but it is not required. With GAAP, all the depreciation would be able to be grouped together and listed as a total requiring fewer entries. When capitalizing an asset, GAAP only allows interest. IFRS includes interest, certain ancillary costs and exchange differences that are regarded as an adjustment of interest. Being able to include these costs will increase the value of the asset and provide for more depreciation. Land and building leases is another topic where differences occur. IFRS considers land and building separately and GAAP considers them as a single unit unless land represents more than 25% of the total fair value. A couple of other items worth mentioning are contingent assets and extraordinary items. Contingent assets are assets in which the possibility of an economic benefit depends solely upon future events that cant be controlled by the company. Due to the uncertainty of the future events, these assets are not placed on the balance sheet. However, they can be found in the companys financial statement notes. These assets, which are often simply rights to a future potential claim, are based on past events. An example might be a potential settlement from a lawsuit. The company does not have enough certainty to place the settlement value on the balance sheet, so it can only talk about the potential in the notes. IFRS does not recognize contingent assets, GAAP does. Extraordinary items include the sale of the subsidiary or the payment of a lawsuit. Extraordinary items are a liability that is unusual or infrequent in its occurrence. IFRS prohibits extraordinary items and GAAP allows them. Although rare and infrequent, extraordinary items can be substantial and being able to include them can have an impact on your financial statements. As you may be able to tell, both have their advantages and disadvantages where compared to the other. There are some items in which benefits are drawn from IFRS and others that GAAP provides. There is an ongoing effort to address the differences and come to a consensus. At some point, the two different set of rules may be combined into one universal system. Works Cited Deloitte. IFRS and US GAAP: A Pocket Comparison. July 2008. IASplus.com. Gibson, S.C. LIFO vs FIFO: A Return to the Basics. Oct. 2008. The RMA Journal. Hughes, S.B. and Sander, J.F. A U.S. Managers Guide to Differences Between IFRS and U.S. GAAP. 2007. Management Accounting Quarterly. Kumar, S. Differences Between IFRSs and US GAAP. 26 July 2006. Caclubindia. PriceWaterhouseCoopers. IFRS and US GAAP: Similarities and Differences. Sept 2008. PWC.com. Inventory IFRS information on inventory can be found in IAS 2 and in Chapter 8 of the Wiley IFRS 2010 book. GAAP information on inventory can be found in ASC 330 and in Chapter 9 of the Wiley GAAP 2010 book. GAAP Definition (ASC 330-10-20): The aggregate of those items of tangible personal property that have any of the following characteristics: a.) held for sale in the ordinary course of business; b.) in process of production for such sale; c.) to be currently consumed in the production of goods or services to be available for sale. IFRS Definition (IAS 2): Items that are held for sale in the ordinary course of business; in the process of production for such sale; or in the form of materials or supplies to be consumed in the production process or in the rendering of services. GAAP IFRS |Allowable costing methods include FIFO, average cost, and LIFO |Allowable costing methods include FIFO and the weighted-average | | |cost. LIFO costing is prohibited | |Presentation at lower of cost or market required |Presentation at lower of cost or net realizable required | |Only in rare instances (mining of gold, etc.) are presentation |Certain defined situations, including agricultural products, | |at fair value in excess of cost permitted |permit reporting at fair value in excess of actual cost | |Lower of cost or market adjustments cannot be reversed |Lower of cost or market adjustments must be reversed under | | |defined conditions | |Recognition in interim periods of inventory losses from market |Recognition in interim periods of inventory losses from market | |declines that reasonably can be expected to be restored in the |declines that reasonably can be expected to be restored in the | |fiscal year is not required |fiscal year is required | Net realizable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale (IAS 2). Presently, there are two sets of accounting standards accepted for international use U.S. GAAP and the International Financial Reporting Standards (IFRS). US GAAP or simply GAAP are accounting rules used to prepare, present, and report financial statements for a wide variety of entities, including publicly-traded and privately-held companies, non-profit organizations, and governments. The Financial Accounting Standards Board (FASB) is a private, not-for-profit organization whose primary purpose is to develop GAAP within the United States in the publics interest. The Securities and Exchange Commission (SEC) designated the FASB as the organization responsible for setting accounting standards for public companies in the U.S. On the other hand, the second set of accounting standard is IFRS (International Financial Reporting Standards), which is issued by the International Accounting Standards Board (IASB), based in London. Nearly 100 countries use it or coordinate their financial instruments. These countries or groups of countries include the European Union, Australia, and South Africa. While some countries require all companies to adhere to IFRS, others merely allow it, or try to coordinate its own countrys standards to be similar. The IASB is working toward this goal in a partnership with some of the most influential accounting standard-setters across the globe. The globalization of business and finance has led more than 12,000 companies in more than 100 countries to adopt IFRS. In the United States, the Securities and Exchange Commission (SEC) has been taking steps to set a date to allow U.S. public companies to use IFRS, and perhaps make its adoption mandatory. In fact, on November 14, 2008, the SEC released for public comment a proposed roadmap with a timeline and key milestones for adopting IFRS, beginning in 2014. IFRS website states that the convergence between IFRS and US GAAP brings some benefits. Growing interest in the global acceptance of a single set of robust accounting standards comes from all participants in the capital markets. Many multinational companies and national regulators and users support it because they believe that the use of common standards, in the preparation of public company financial statements, will make it easier to compare the financial results of reporting entities from different countries. They believe it will help investors better understand opportunities. Large public companies with subsidiaries in multiple jurisdictions would be able to use one accounting language company-wide and present their financial statements in the same language as their competitors. Another benefit some believe is that in a truly global economy, financial professionals, including CPAs, will be more mobile, and companies will be able to easily respond to the human capital needs of their subsidiaries around the world. According to aicpa.com, the most important specific differences between IFRS and U.S. GAAP are: à ¢Ã¢â€š ¬Ã‚ ¢ IFRS does not permit Last In, First Out (LIFO) à ¢Ã¢â€š ¬Ã‚ ¢ IFRS uses a single-step method for impairment write-downs rather than the two-step method used in U.S. GAAP, making write-downs more likely à ¢Ã¢â€š ¬Ã‚ ¢ IFRS has a different probability threshold and measurement objective for contingencies à ¢Ã¢â€š ¬Ã‚ ¢ IFRS does not permit debt for which a covenant violation has occurred to be classified as non-current unless a lender waiver is obtained before the balance sheet date Based on my research, I have read from some SEC and AICPA critics and also individuals in favor of the introduction of IFRS in U.S. Most of common critics against the adoption of IFRS focus on similar areas. Remi Forgeas, a CPA states in article published in AICPA website his critics: The usual difference noted between GAAP and IFRS is that the former is rule-based whereas the latter is principle-based. This principle-based concept generates concerns that it will be more difficult for a preparer to defend its position in case of litigation. Another point for discussion is the risk to see the standard setter becoming less independent and/or that the U.S. having less control on their accounting standards. The cost and the duration of the transition are often presented as a major hurdle, especially in this difficult economic environment. The complexity of the transition and then its cost will depend for the most part upon the completion of the convergence. The convergence process is expected be completed in 2011. Assuming the SEC decides on 2015 for the year of transition, changes for companies should be less complex, since both standards will be converged. Finally, the last issue is the human factor: are the preparers, users, auditors à ¢Ã¢â€š ¬Ã‚ ¦ experienced enough in IFRS? There is no doubt that specific training will be required to ensure IFRS are known by various categories of people dealing with IFRS. Focusing on the situation today is probably not the right approach: true there is today a lack in knowledge, but the situation is evolving rapidly. People favoring the introduction of IFRS in the U.S. states that the harmonization of financial reporting around the world will help raise the confidence of investors, generally, in the information they are using to make their decisions and assess their risks. The opposite is perhaps the clearer case. If accounting for the same events and information produces radically different reported numbers, depending on the system of standards that are being used, then it is self-evident that accounting will be increasingly discredited in the eyes of those using the numbers. For those companies with joint listings in both America and another country, there should be substantial savings, particularly in terms of preparation costs. Avoiding the burdensome U.S. GAAP reconciliation statement, required at present, would be a worthwhile prize. The good reasons why convergence with the U.S. should be pursued has been noted. There is, however, a downside to all of this for IFRS many people also believe that U.S. GAAP is the gold standard, and something will be lost with the full acceptance of IFRS. Other disadvantages are as follows: à ¢Ã¢â€š ¬Ã‚ ¢ Extra costs in the preparation of financial statements by all IFRS companies implementing new requirements and restating previously reported numbers. à ¢Ã¢â€š ¬Ã‚ ¢ Changes have to be communicated and understood by all of those involved in preparing the accounts, auditing them and using them. à ¢Ã¢â€š ¬Ã‚ ¢ Translations of the amended standards are required for the many languages in which IFRS are applicable. à ¢Ã¢â€š ¬Ã‚ ¢ The changes have to be approved by the various national endorsement authorities and often incorporated into their legal systems. à ¢Ã¢â€š ¬Ã‚ ¢ Continuous piecemeal changes undermine the reputation of IFRS. Some might justifiably ask why high quality standards need such frequent amendments. WORKS CITED AICPA IFRS Resources ifrs.com December 11, 2010. Web Accounting Standard Codification fasb.org December 11, 2010. Web Epstein, Barry. Nach, Ralph and Bragg, Steven GAAP 2010. New Jersey: Wiley, 2009. Print. United States Accounting Standards vs International Accounting Standards June 21, 2009 Introduction This research project will inform the reader of the difference between the United States accounting standards and International accounting standards. The United States uses the Financial Accounting Standards Board (FASB) to issue financial reporting procedures. The International Financial Reporting Standards (IFRS) are issued by the International Accounting Standards Board (IASB). There are proposals for the United States to adopt the International standards. Financial reporting procedures are debated about the United States using the Generally Accepted Accounting Procedures (GAAP) or following the global procedures. This project will also examine, compare, and contrast this debate. Discussion of Topic In an article by Heidi Tribunella (2009), U.S. GAAP is considered rules based. Rules-based accounting standards, on the other hand, give strict rules that must be adhered to in order to properly account for particular transactions. For example, lease accounting in the United States gives four criteria for determining if a lease is a capital lease. If a lease contains any of the following, then it is considered a capital lease and must be accounted for as such: 1 ) a bargain purchase option; 2) ownership transfers at the end of the lease; 3) minimum lease payments with a present value of at least 90% of the FMV of the asset; or 4) a lease length of at least 75% of the economic life of the asset. This is an example of very specific rules for accounting for leases (Tribunella, 2009). Tribunella (2009) goes on to explain International accounting standards, International Financial Reporting Standards (IFRS) are issued by the International Accounting Standards Board (IASB), which was created in 200l. Previously, the International Accounting Standards Committee (IASC), founded in 1973, issued International Accounting Standards (IAS). When the IASB was created, it adopted the IAS and continued the work of the IASC (Tribunella, 2009). Gary K. Meek and Wayne B. Thomas (2004) explain the influence of the IASB on the global reporting standards including the U.S. GAAP. In 2000, the International Organization of Securities Commissioners (IOSCO), of which the SEC is a member, recommended to member countries that IASC standards be used in cross-border offerings and listings. The enforcement of International Financial Reporting Standards (IFRS) by exchange regulators will be crucial to the eventual acceptance of the IFRS around the worldà ¢Ã¢â€š ¬Ã‚ ¦In October2002, the IASB and the Financial Standards Accounting Board (FASB) issued a memorandum of understanding, which formally stated their commitment to the convergence of IFRS and U.S. GAAP (Meek and Wayne, 2004). Jose Marrero and Thomas Brinker (2007) explain the efforts of the IASB and the FASB to merge their practices. Over the last two decades, research indicates that developing a framework of global accounting standards favors the recognition of culture. Cultural differences will impact a nations final consensus regarding accounting standards. However, after years of discussion, a solution to the dilemma of merging culture or international cultures and accounting standards has yet to be found. Currently, the International Accounting Standards Board (IASB) and the FASB are working on a principle-based framework for global financial reporting standards the cooperation of both the IASB and FASB will yield a uniform body of accounting standards allowing financial and investment advisers to view global investment opportunities on a more level playing fieldà ¢Ã¢â€š ¬Ã‚ ¦ (Marrero and Brinker, 2007). They also point out why certain business owners may not want to follow global practices, Further, business owners are unwilling to abandon their localized business practices to appease the accounting standards imposed on the multinational companies, much less their bookkeeping and financi al reporting standards to the jurisdiction of a U.S.-dominated accounting standard board (Marrero Brinker, 2009). David Bogoslaw (2008) talks about the convergence in further detail, The uproar over fair value accounting practices, which some critics have blamed for the depths of the global financial crisis, threatens to sink a long-sought move by countries around the world toward a single set of international financial reporting standards (IFRS). The U.S. Financial Accounting Standards Board (FASB) has been working with Londons International Accounting Standards Board (IASB) since 2002 toward what accounting professionals call convergence. The Securities Exchange Commission (SEC) is expected to announce its road map for conversion sometime this month, which will probably include early adoption in 2010 for about 110 of the largest U.S. companies with business operations throughout the world. The key difference between U.S. Generally Accepted Accounting Principles (GAAP) and IFRS is that U.S. standards are based on explicit rules while the international standards reliance on principles gives companies more room to use their judgment in deciding how to recognize r evenue and other key metrics. Adoption of IFRS would also probably trigger a big tax hike for U.S. companies, which would no longer be able to use the last-in-first-out [LIFO] inventory accounting method, which doesnt exist under the international standards. The LIFO method assumes that goods purchased most recently are sold first and that the remaining items have been purchased at earlier periods, yielding a lower gross profit during high-inflation periods than the first-in-first-out accounting method (Bogoslaw, 2008). The main debate over switching accounting practices is further explained by Bogoslaw (2008) by stating, The debate over switching to accounting standards based on something less explicit than rules comes down to questions about whether the less explicit standard will provide adequate protection against lawsuits, says James Leisenring, director of technical activities in research at the FASB. You cant understand the debate about gratuitous vs. obligatory guidance (within IFRS) until you understand the litigation system in the U.S., where companies are more concerned about getting sued than in other parts of the world, he says. What its really about is safe harbors. What (IFRS skeptics) really want to know is if I do it in a particular way, am I home free or not? The explicit rules under GAAP may appear to offer safety, but the downside is there are so many of them that the odds of missing one or two are greater, he says. From Leisenrings perspective, the big accounting firms that are drawn to IFRS believe theyll get sued less since it will be harder to point to their mistakes. White agr ees that some companies like the freedom allowed under IFRS to interpret standards to suit their convenience, which undercuts auditors ability to prohibit certain accounting choices (Bogoslaw, 2008). Bogoslaw (2008) explains two sides of the criticism this switch has been receiving. Many are for it, but some are against it. The most strident critics of migration to IFRS argue that the primary goal of the SEC and U.S. Treasury Dept. is attracting capital to U.S. markets, rather than ensuring that the highest quality accounting standards prevail. While attracting more capital to the U.S. is a valid business objective, its not clear we can do that by going to international financial reporting standards, says Ashwinpaul Sondhi, president of A.C. Sondhi Associates in Maplewood, N.J., who has served on CFA Institute committees. Paul Miller, a professor of accounting at the University of Colorado, would prefer to have competing standards, since the only standards all countries would be able to agree on would be very weak ones. He also believes a unified set of standards, rather than being helpful, would stifle much-needed innovation given that most of the existing accounting standards are more than 60 years old (Bogoslaw, 2008). Adam Pieniazek (2007) wrote in a research paper about the comparison and contrast of U.S. GAAP and International Accounting standards, Due to the uncertainty of what the future American accounting standard will be, individuals and organizations in the US, would rather have the FASB pick one of the options and declare that it will stick with it, rather than debate for eons over the positive and negative aspects of the principles and rules based approach. As many prominent countries are already using the International Financial Reporting Standards, the representatives of American accounting must act now to align us with the IFRS; otherwise we face potentially being shut out from the formation process of these standards which will affect all international companies. The FASBs cooperative work with the IASC will result in a true Global GAAP; once the IFRS is aligned with the U.S. GAAP system, the American companies will issue statements according to the IFRS, as the SEC has declared that it will remove the reconciliation requirement once it is satisfied that IFRS are of a sufficient standard. The completion of convergen ce will be a boost to the global economy, and inherently, all underlying economies, as it will standardize the practice of accounting, allowing more work to go into principles and theory research, and increase the pool of available and applicable accountants. No longer will investors have to reconcile financial statements to an accounting style they are familiar with and neither will accountants have to prepare statements differently in various countries (Pieniazek, 2007). Conclusion United States Accounting Standards and International Accounting Standards are two different practices in financial reporting, that come from different bases. These two practices are being worked on to converge and use a Global accounting standard. This convergence is creating much criticism. There are many countries that are currently using the International standards, and many more are starting to join. The FASB and IASC are working together to converge by 2010. This convergence will also make it easier for accounts to prepare financial statements reporting United States and International transactions.

Expanding the Literary Canon Essay -- Literature English Essays

Expanding the Literary Canon While this essay can in no way claim to contain a fully representative sampling of what various scholars have contributed relative to the ongoing debate over the literary canon, I will attempt to highlight three distinct positions which are all informed by John Guillory's critical contributions to the canonical debate. First, I will discuss the concept of ideology and canon formation as Guillory first articulated it in his 1983 essay, "The Ideology of Canon Formation: T. S. Eliot and Cleanth Brooks," and which he subsequently thoroughly revised and included in his 1993 book on canon formation, Cultural Capital: The Problem of literary Canon Formation This essay on the ways ideology and cultural politics complicates and informs canon formation, also discusses Guillory's theory concerning the death Joe Weixlmann who offers his own commentary concerning how ideology and politics of literary orthodoxy in favor of a more democratically situated heterodoxy, and how this concept of a hetero doxy might inform the university's literary curriculum. Next, Christopher Ricks' essay, 'What is at stake in the "battle of the books"?" will be analyzed to determine if his attack on Guillory's assertions relative to his critique of the current status of the canonical debate contributes in any meaningful way to opinions about whether or not the literary canon should be revised. Finally, the several critics who have now offered commentary on Guillory's latest theories on canon formation as articulated in Cultural Capital will be discussed relative to how influential they perceive Guillory's latest work to be as it pertains to the ongoing debate over the nature of the extant literary canon. Guillory begins "The Ideol... ...479. Guillory, John. "The Ideology of Canon-Formation: T.S. Eliot and Cleanth Brooks." Critical Inquiry. 10 (1('3~) 144-176. Guillory, John. Cultural Capital: The Problem of Literary Canon Formation. Chicago and London: The University of Chicago Press, 1993 Readings, Bill. Rev. of Cultural Capital: The Problem of Literary Canon Formation: by John Guillory. Modern Language Quarterly. 55:3 (1994) 321-326 Ricks, Christopher. "What is at stake in the "battle of the books"?," The New Criterion. (1989) 40-44 Robbins, Bruce. "'Real Politics' and the Canon Debate." Rev. of Cultural Capital: The Problem of Literary Canon Formation by John Guillory. Contemporary Literature 35 (1994) 365-375 Roberts, Lynn. Personal interview conducted 13 March 1996 Weixlmann, Joe. "Dealing with the Demands of an Expanding Literary Canon." College English 50 (1988) 273-283

SWAT analysis for Victoria Station Restaurants Essay -- essays researc

Victoria Station Strengths   Ã‚  Ã‚  Ã‚  Ã‚  Concept uniqueness- Concept based restaurants’ rely on dà ©cor and novelty themes, which are appealing enough to the customers to draw in business. For example: Hard Rock Cafà ©, Applebee’s, Rolling Rock Cafà ©, or Outback Steakhouse. The Victoria Station utilized the English depot paraphernalia to support the theme; gas lights, a red English telephone booth, and a London taxi.   Ã‚  Ã‚  Ã‚  Ã‚  Quality control- The beef was cut to specifications, used controlled- portion fillets/top sirloin butts, and a computerized checking system to verify that unapproved vendors would be brought to management’s attention should any items be purchased off of the approved purveyor list. Appearance, food preparation and service, beverage, atmosphere, equipment, safety, and inventory control were set in detail with complete job descriptions for all managers.   Ã‚  Ã‚  Ã‚  Ã‚  Financial control –detailed reports and daily inventories.   Ã‚  Ã‚  Ã‚  Ã‚  No advertising or paid promotion- they were successful in the beginning with just relying on word of mouth.   Ã‚  Ã‚  Ã‚  Ã‚  Promotions- one of the more profitable promo was the rib promotion. Weaknesses   Ã‚  Ã‚  Ã‚  Ã‚  Over expansion- Victoria Station went against it’s own policy bases on building in areas with population of 1million or more. Even with expansion with the hopes of creating more volume, Victoria Station was still unable to cover the fixed-cost percentages. They had roughly 100 restaurants in more than 50 markets. ()   Ã‚  Ã‚  Ã‚  Ã‚  Inflexible concept design- The boxcar, compared to traditional restaurants created high occupancy costs due to its expensive building and the maintenance. It also hindered the liquidation of assets to cover debts.   Ã‚  Ã‚  Ã‚  Ã‚  Limited menu- Did not leave any allowances for customer change, dietary developments, or market swings for beef industry. Poor reaction skills- When V.S. sales started to lessen their reaction was to raise prices which ended up going against the original concept of prime rib at a good price.   Ã‚  Ã‚  Ã‚  Ã‚  Identity crisis- When change was necessary they ended up only to created confusion for their market segment; is it casual, family, fine dining, steak/burger, etc.. Opportunities   Ã‚  Ã‚  &n... ... the mercy of the beef industry and their prices and a at the same time not relaying the prices to the customers, who’s tastes are changing as well. But overall, no these problems correspond with the initiation of this chain. 4) To save Victoria Station Restaurants, they should have either stuck to their business plan or at the point of decline in the life cycle, just cut their losses and start completely fresh, including the building. Otherwise, I would have moved away from concept- type marketing to a value based marketing system on service, quality, and cost. Bibliography 1) Lewis C. Robert. Cases in Hospitality Marketing & Management. John Wiley & Sons. New York. 1997. 2)  Ã‚  Ã‚  Ã‚  Ã‚  Martin, Richard. â€Å"Victoria Station Seeks Survival Options† Nation’s Restaurant News. Sept 10, 1984. 3)  Ã‚  Ã‚  Ã‚  Ã‚  Kochak, White Jacque. â€Å"Running out of Lives.† Restaurant business. July 20, 1987 v86 p104 4)  Ã‚  Ã‚  Ã‚  Ã‚  Strenk, Tom. â€Å"Bets on Bonkers† Restaurant Business. October 10, 1984 v83 p176 5)  Ã‚  Ã‚  Ã‚  Ã‚  Bernstein, Charles. â€Å"The Classic lesson: success breeds failure.† Nation’s Restaurant News. June 16, 1986

World Civilization Notes

HUM 1000: WORLD CIVILIZATIONS NOTES THE NATURE AND ORIGIN OF CIVILIZATION IN AFRICA Definition of key terms As we begin this course, it is crucial to first discuss our understanding of the concept ‘civilization’. This is a comparative term which is usually applied in comparison to such words as ‘barbarian’ ‘savage’ and ‘primitive’. In classical antiquity the Europeans used the word ‘barbarian’ to refer to a foreigner who was regarded as inferior (Ogutu and Kenyanchui, An Introduction To African History, 1991 p33). Do you think this is still the way we use the word barbarian?The Latin speakers referred to hunters, food-gatherers as savage. In the 17th century this term ‘savage’ referred to a person without art, literacy, or society who lived in fear of existence and death. ‘Primitive’ on the other hand, in Latin meant ‘the first or original’. Europeans used these words interchangeab ly when referring to non-Europeans while the word civilization was preserved to describe historical developments of European people (ibid). Now the term civilization is no longer confined to the above development but also extends reference to non-European communities.Attributes of civilization includes observance to law, belonging to an organized society, having a society of literate people with advanced developments in urbanization, agriculture, commerce, arts and technology. The French thinkers of the 18th century referred to a person of the arts and literature as cultured. But at the present the term is used to cover more fields than just the arts and literature. Sometimes, therefore the words ‘civilization’ and ‘culture’ are interchangeably applied. In this unit, however, more use is confined to the word ‘civilization’ especially in reference to human developments over time and in all continents.Another term that requires discussion at this stage is ‘prehistory’. Just like ‘civilization’,’prehistory’ is used in comparative terms especially in relation to history. Both terms refer to the past human activities. But whereas history as used by historians refers to the inquiry, investigation or research into a totality of human past experience, prehistory is rather confined to an inquiry or research into a totality of human past experience before the invention of writing. In our course-text (Anthony Esler, The Human Venture vol 1, 2004) this prehistoric period stretches between 5000 and 3500 BC.This period is also known as Stone Age period. Archeology plays a vital part in enabling us learn more about this prehistoric period. Through excavation and dating , a lot of prehistoric information is obtained. The Prehistoric or Stone Age Period There are two versions which explain the origins of human species. These are creation and biological explanation. The creation version exists in the Judaeo-Christian: Old Testament and its African counterpart. This Judaeo-Christian Old Testament is captured in the book of Genesis 2:6-7 in which it is written ‘But there went up a mist from the earth and watered the whole face of the ground. And the Lord God formed man of the dust of the ground, and breathed into his nostrils the breath of life and man became a living soul. There is more detail about the whole sequence of creation in Genesis 1. Indeed it is written that human beings were the last to be created specific in God’s own image. This is best explained in Genesis 1:27: ‘So God created man in his own image, in the image of God created he him, male and female created he them’. This creation story is vividly portrayed by Michelangelo on the ceiling of Sistine chapel in the Vatican at Rome .The pictures showing muscled, hugely bearded figure of Jehovah dividing light from darkness with a gesture rolling the sun and the moon into being, extending his powerful right hand to bestow upon Adam the ultimate gift of life attracts numerous tourists to the Vatican. There are various aspects of creation explanations in Africa. However we use the version in The Human Venture vol. 1 (p 7). According to this version, Doondari made humankind out of the five elements; fire, water, air, iron, and stone.The oldest of all creation stories, that of the Minnite Theology carved in stone at Memphis on the Nile almost five thousand years ago, calls the creator Ptah and says that he made the first sentient beings with weapons in their hands. Similar creation myths are found among other communities. This is because human beings are always concerned with understanding ‘first things’ and how they led to more complex ones. Such myths are reinforced by science which intimates that our earth developed from ‘a ring of glowing gases cooled and solidified into planets.Around the planet earth was water which spread over much of the world and above the earth was the atmosphere. HUM 1000: WORLD CIVILIZATIONS NOTES THE NATURE AND ORIGIN OF CIVILIZATION IN AFRICA Definition of key terms As we begin this course, it is crucial to first discuss our understanding of the concept ‘civilization’. This is a comparative term which is usually applied in comparison to such words as ‘barbarian’ ‘savage’ and ‘primitive’. In classical antiquity the Europeans used the word ‘barbarian’ to refer to a foreigner who was regarded as inferior (Ogutu and Kenyanchui, An Introduction To African History, 1991 p33).Do you think this is still the way we use the word barbarian? The Latin speakers referred to hunters, food-gatherers as savage. In the 17th century this term ‘savage’ referred to a person without art, literacy, or society who lived in fear of existence and death. ‘Primitive’ on the other hand, in Latin meant ‘the first or original’. Eu ropeans used these words interchangeably when referring to non-Europeans while the word civilization was preserved to describe historical developments of European people (ibid).Now the term civilization is no longer confined to the above development but also extends reference to non-European communities. Attributes of civilization includes observance to law, belonging to an organized society, having a society of literate people with advanced developments in urbanization, agriculture, commerce, arts and technology. The French thinkers of the 18th century referred to a person of the arts and literature as cultured. But at the present the term is used to cover more fields than just the arts and literature. Sometimes, therefore the words ‘civilization’ and ‘culture’ are interchangeably applied.In this unit, however, more use is confined to the word ‘civilization’ especially in reference to human developments over time and in all continents. Another term that requires discussion at this stage is ‘prehistory’. Just like ‘civilization’,’prehistory’ is used in comparative terms especially in relation to history. Both terms refer to the past human activities. But whereas history as used by historians refers to the inquiry, investigation or research into a totality of human past experience, prehistory is rather confined to an inquiry or research into a totality of human past experience before the invention of writing.In our course-text (Anthony Esler, The Human Venture vol 1, 2004) this prehistoric period stretches between 5000 and 3500 BC. This period is also known as Stone Age period. Archeology plays a vital part in enabling us learn more about this prehistoric period. Through excavation and dating , a lot of prehistoric information is obtained. The Prehistoric or Stone Age Period There are two versions which explain the origins of human species. These are creation and biological explanati on. The creation version exists in the Judaeo-Christian: Old Testament and its African counterpart.This Judaeo-Christian Old Testament is captured in the book of Genesis 2:6-7 in which it is written ‘But there went up a mist from the earth and watered the whole face of the ground. ’ And the Lord God formed man of the dust of the ground, and breathed into his nostrils the breath of life and man became a living soul. There is more detail about the whole sequence of creation in Genesis 1. Indeed it is written that human beings were the last to be created specific in God’s own image. This is best explained in Genesis 1:27: ‘So God created man in his own image, in the image of God created he him, male and female created he them’.This creation story is vividly portrayed by Michelangelo on the ceiling of Sistine chapel in the Vatican at Rome . The pictures showing muscled, hugely bearded figure of Jehovah dividing light from darkness with a gesture rolling the sun and the moon into being, extending his powerful right hand to bestow upon Adam the ultimate gift of life attracts numerous tourists to the Vatican. There are various aspects of creation explanations in Africa. However we use the version in The Human Venture vol. 1 (p 7). According to this version, Doondari made humankind out of the five elements; fire, water, air, iron, and stone.The oldest of all creation stories, that of the Minnite Theology carved in stone at Memphis on the Nile almost five thousand years ago, calls the creator Ptah and says that he made the first sentient beings with weapons in their hands. Similar creation myths are found among other communities. This is because human beings are always concerned with understanding ‘first things’ and how they led to more complex ones. Such myths are reinforced by science which intimates that our earth developed from ‘a ring of glowing gases cooled and solidified into planets.Around the planet earth was water which spread over much of the world and above the earth was the atmosphere. From these basic settings, life emerged from single-celled bacteria and gradually evolved into bigger creatures in the sea. And even continued evolving outside the sea. Such creatures outside the sea include birds and other beasts. Besides vegetations also developed from the moss and horsetails to such bigger plants like trees. All this took place before the hominids emerged. Herein lies the biological or evolution explanation.The evolution process which continued resulted in great geographical features such as grassland, forest, desert among others. More than two thirds of the earth was covered with water. The protruded expanse of dry land formed the seven continents. They included Europe, Asia, Africa, Australia, North and South America and Antarctica. Each continent and the islands that lay between them had a range of climate and topography which provided a variety of human beings. Human Developmen t Through the excavations of Mary and Louis Leakey at Olduvai Gorge in Tanzania, it was established that Africa is the origin of human species.The skeleton of Don Johansson’s Lucy found scattered over a hillside in Ethiopia pushed prehuman origin back several years. Hominids or hominid like bones from more recent times include those of Cro-Magnon and Neanderthal type first found in France and Germany and their kin Peking Man and Java Man discovered in Asia. Together with theses finds were also crude stone tools, later pots, pictures and bits of clothing were unearthed. The discovery of the ‘ice man’ an intact human corpse, discovered frozen in the alpine ice in 1991came complete with deerskin coat, fur hat, stone dagger, bow and arrows and a crude copper axe.The biological evolution of human beings dates back to tens of millions of years when small fury creatures with huge eyes and long tail lived in forests, balanced on high branches and snatched at insects. Fro m these there developed primates from who emerged as long as five million years ago the line of development known as hominids of which the humans are the only surviving descendants. There were various changes that the human ancestors underwent to adapt to the environment. For instance eyes of the tree dwellers changed and developed stereoscopic (depth) vision and color sightedness, very useful capacities for leaping from branch to branch.When these ancestors moved from forests to open grassland five million years ago more changes followed. Their legs and feet changed to permit erect bipedal walking on the African savanna. The posture in turn freed the hands for carrying game and foraged nuts and berries back to the family circle. The hands developed producing the most efficient thumb for the manipulation of any primate’s. The hominid brain grew, doubling and tripling in size and evolving a capacity that enabled human beings develop culture. Gradually, a number of hominid spec ies developed, flourished for a time then died out.The Australopithecines of three and a half million years ago were perhaps four feet tall and had brain about a third of modern human’s. Hominids of the Neanderthal line were closer to us. Hominids who survived made stone tools, buried their dead with ceremony and decorated the walls of their caves with paintings of the animals they hunted. These survivors who emerged approximately thirty-five thousand years ago were the Cro-Magnon people, a subspecies of the hominid family called Homo sapiens (wise people). They were the last of the hominid line and biologically indistinguishable from us. Prehistoric MigrationsAs is established the homeland of human beings is in Africa. Around two million years ago, the ancestors began migrating to other continents of Europe and Asia. A skull found in China indicates that these ancestors reached East Asia two hundred thousand years ago. Between 70,000 and 40,000 BC human beings reached Austra lia between 40,000 and 20,000 BC they reached the Americas. Thus in about half a million years, prehistoric ancestors spread around the world. They evolved various cultures and ways of life which kept improving through the various ages. It is to these civilizations that we now turn. The Ancient Civilization of EgyptIn this topic we will look at the factors behind the rise of the ancient Egyptian civilization, the growth of the Egyptian Kingdom and its contribution to the ancient world. The Factors for the Rise of Ancient Egyptian Civilization Its appropriate to state that ancient Egypt was directly linked to the rest of Africa. Unlike at present, the Sahara desert had not developed. Hence movement between the northern and the southern parts of Africa were possible. This fact is true because some African communities in both East and West Africa argue that their ancestral homelands were in Misri which roughly refers to Egypt. 1)Egyptian civilization owes its origin and development lar gely to the water from River Nile whose Source is in the South especially in Lake Victoria. In addition, the Blue Nile which is a tributary of the White Nile flows from the Ethiopian Highlands. The heart of the land was that part of the river from the first cataract at Aswan to the fan shaped delta where it flowed into the Mediterranean Sea. The river winds six hundred miles from the cataracts to the delta. The Nile Valley is hardly more than a few miles wide, but for the last hundred miles the valley opens up into the flat triangular delta spread along the sea.It is because of this river that Egypt was described as ‘the gift of the Nile’. The river’s annual rise and fall were crucial for the life of Egypt. On its way from the south, the Nile on reaching Upper Egypt overflowed its banks and deposited over the narrow valley a layer of rich black mud, alluvium picked up along its way from the south. (2)The human resource was yet another factor. Perhaps as early as the fifth millennium BC the hunters and nomadic pastoralists who had moved to the Nile Valley realized the agricultural potential of the fertile valley. They settled into agricultural villages and planted wheat and flax for clothing.They organized themselves into clans having animal totems such as crocodile or the hippopotamus. Sometime between 3500BC and 3000BC cooperative economic effort appeared as the Egyptians began to attempt at controlling the Nile with dikes and catch basins. Copper was used more widely. The population grew. (3)There was influence from outside, for instance, there were the Mesopotamian style cylinder seals found in Egypt. Besides Sumerian pictograms appear among the earliest Egyptian hieroglyphics. In the growth of the Egyptian civilization, there was an intermediate stage rom the villages to the centralized Monarchial state. After the villages, there were the two lands of upper and Lower Egypt. The vulture of the goddess Nekhbet was sacred in Upper Egypt wh ile the cobra of Wadjet sacred in Lower Egypt. The kings of the upper valley wore white crown while those of the delta a red one. People in the upper and Lower Egypt often fought each other. The Old Kingdom This area covered approximately ten thousand square miles. In 3000 BC, this Old Kingdom was the largest or most centralized state in the world. The Pharaoh was officially the king of upper and Lower Egypt. The Lord of the two lands’ and as such was crowned and symbolically buried in each of the two lands. There were separate treasures for the two halves of his kingdom and much duplication of officials. The tendency toward fragmentation embodied in the nomes, the provinces of pharaonic Egypt posed challenge to the unity of the state. Independent totemic communities or clans prior to unification, the nomes could become centers of disunity under ambitious governors. To hold the nation together, the early pharaohs forged a powerful alliance with the temples and the priests.Thi s is because the pharaohs claimed that they themselves were incarnations of divinity. The pharaoh was believed to be the son of the sun god Re. The reigning pharaoh was also Horus, the sky god-symbolized by falcon. On his death, the Falcon flew to the horizon, and the dead pharaoh became Osiris, King of the Underworld. Therefore the Pharaoh among the ancient Egyptians was semi-divine. Every year the pharaoh performed religious ceremonies that guaranteed the rising of the river. He and his officials ruled the land in the spirit of Ma’at, a combination of truth, justice and order that was for the Egyptians the highest of virtues.In the underworld, the souls of the dead were weighed against Ma’at. In this world the pharaoh himself was its living embodiment and the guarantee that the land would be ruled in its spirit. The Egyptians developed an elaborate administrative system. The chief administrative officer under the pharaoh was the vizier whose roles included chief judg e, superintendent of public works and right hand to the king. Under the vizier were such offices as those of treasuries, agriculture, officials in charge of irrigation systems and a secretariat. There was also a provincial administration charged with governing the nomes.The rulers of these provinces, the nomarchs exercised considerable local authority. They controlled the local militia, the source of most of the military strength of the kings of Upper and Lower Egypt. The Egyptian bureaucracy was staffed by scribes . Scribes conducted census of land and people, estimated size of the harvest and calculated taxes in kind. They supervised the vital irrigation system, organized the care and feeding of the pharaohs and the building of the royal tombs. Old kingdom Egypt was an ordered state and the society was organized hierarchically .At the top was the pharaoh while at the bottom were the slaves . See the diagram on the next page. Pharaoh v Pharaonic family, Relatives and Courtiers v Th e vizier (PM) and his circle v The Priests v The Scribes v Soldiers v Workers v Peasants v Foreigners v Slaves Source: Ogutu & Kenyanchui, An Introduction To African history,1991 p. 35 The hierarchy was symbolized most massively by the pyramid tombs of the pharaohs of the fourth dynasty; the dynasty of Khufu (also known as Cheops) builder of the great pyramid at Giza, around 2550 B. C The Middle KingdomThis period which stretches from around 2200 BC to the emergence of the New Kingdom about 1550 BC is considered as a transition period between the two worlds. The period was characterized by political turbulence, famine and the invasion of marauding desert Bedouin in the delta. Egyptians longed for a return to the immemorial order of past centuries. What they got, however, was not a return to the past but a dynamic new direction to national life . Ambitious dynasts from Thebes City in Upper Egypt snatched the kingdom from the last royal house to rule in Memphis.During the twentieth an d nineteenth centuries BC, the powerful 12th dynasty restored prosperity and order along the Nile. Pharaohs during this period expanded their kingdom and trade . Egyptian merchants traded with Syria, Palestine, Mesopotamia and Minoan Crete. Egyptian military pushed south along the Nile into Nubia and on into The Sudan . Egypt for the first time became involved in a large scale with regions in North-East Africa and the Near East However the pharaohs who succeeded those in the 12th dynasty were weak and did not continue the firm hold on the expanded kingdom .Before 1700 BC the Hyksos, an Asiatic speaking group seized power . Because they were less sophisticated than the ancient Egyptians ,the Hyksos were culturally assimilated ,adopted Egyptian names , worshipped Egyptian gods and followed other traditional royal rites.. The Hyksos introduced the use of bronze instead of softer copper . In addition they also introduced the two wheeled horse-drawn war chariot. After about one and a hal f centuries their rule was ended and more powerful pharaohs from Lower Egypt took over and established the New Kingdom. The New KingdomKing Ahmose was hailed by posterity as the father of the new kingdom and the founder of the eighteenth dynasty (Abu Bakri, ‘Pharaonic Egypt’ in G . Mokhtar, ed General History of Africa vol 2(Abridged Edition) 1990, 73) Around 1550 BC Ahmose attacked, defeated and expelled the Hyksos from Egypt to Palestine . He even followed them there and destroyed their base . Back at home he put down the rebellious nobility and Nubian princess who collaborated with Hyksos. All the loot from Ahmose’s victories, he heaped them at the feet of Amon, the sun god of Thebes .The priesthood of Amon thus became the most powerful in Egypt and Thebes the new capital. Pharaoh Hatshepsut (1490-1468BC) who married each of her half brothers in turn was, however, in her fifth year powerful enough to declare herself supreme ruler of the country. She declared h erself the child of Re; and the god’s designated ruler, had herself crowned with double crown and seated herself on the golden throne of pharaohs. The two peaceful decades of her reign were prosperous for Egypt . She concentrated her attention upon the country’s internal affairs and upon building enterprises, mainly her magnificent temple at Western Thebes .The two achievements of which she was most proud were:- 1. The expedition to punt where the Egyptian fleet obtained ebony and ivory perfumes and spices, apes ,monkeys ,leopard skins, slaves and thirty-one live myrrh trees which were ceremoniously replanted at the queen’s temple at Deir el Bahari. 2. The raising of two great obelisks at the temple of Karnak. At her death/ Thutmose the 3rd (1486-1436 BC) took over. He was a skilled archer and charioteer. The militaristic elements among the aristocracy who longed for more aggressive foreign policy loved him. He fought seventeen campaigns gainst a coalition of ci ty states of Palestine-Syria-Lebanon/region. The coalition had been plotting at Megiddo to revolt against Egypt’s domination. Consequently, the whole country as far as the southern Lebanon came under Egyptian control. Egypt was therefore firmly established as a world power with a far reaching empire (A. Abu Bakr/1990, 73). It stretched over much of the ancient Fertile Crescent, from the Euphrates to the forth cataract of the Nile. Thutmose the 3rd had well equipped army supplied with the latest swords, bows and amour of the late Bronze Age. The army also used well constructed chariots.He established garrison towns, local governors and a sophisticated system of puppet kings to control what he had conquered. He raised obelisks as far south as the fourth cataract to signify his imperial expanse. These obelisks were looted and are found in Rome, Istanbul, London and New York’s Central Park. Another outstanding pharaoh was Akhenaton (Amenhotep the 4th/ 1364-1347 BC) who was also described as heretic pharaoh, a religious visionary or the doom of his dynasty(Esler A, The Human Venture, 2004, 54). He was physically weak with a frail effeminate body with hardly the makings of soldier or statesman.He was mostly concerned with matters of the mind and spirit. In his youthful fascination, Akhenaton instituted a radical change of policy which led to the direct attack on the priesthood of Amon. Initially he continued to live at Thebes where he had a great temple to Aton (the sun disk erected east of Amon†s temple at Karnak. Later, because of resistance to his reform in Thebes Akhenaton withdrew from the city. He founded a new residence at El-Amarna in Middle Egypt which he called Akhetaton (the horizon of Aton) where he lived until his death.It was here that he changed his name from Amenhotep (Amon is satisfied to Akhenaton (He who is serviceable to Aton or spirit of Aton). Akhenaton proclaimed Aton as the sole true god to be worshipped throughout Egypt. He launched campaigns to destroy all the other cults and replaced them with the worship of Aton. Hence Akhenaton was the first ruler to advocate for monotheism thirteen and a half centuries before Christ. Aton was represented not in human form like other gods but simply by the solar disk. Rays spread down from it and at the ends of the rays there were hands.Temples of Aton were built without roofs so that the worshipper might commune directly with the god and feel his power in the sky above. The Atonist revolution did not survive the death of Akhenaton. His second successor Tutankhamun returned to the faith of his ancestors and became a worshipper of Amon. However it was not until the reign of Horemheb as the last king of the Eighteenth Dynasty that the persecution of Aton began with the same persistence that had formerly applied to Amon (Abu-Bakr, 1990, 75). The Decline of Ancient EgyptIts decline could be attributed to the following factors; 1. The empire had grown so big that it was not easy to hold it together against external attacks. The Hittites and the sea people (biblical philistines) constantly attacked the delta. 2. The weak kings undermined the state especially in the face of invaders. During the thousand years that followed the end of the New kingdom in the eleventh century/ Theban priests, Libyan mercenaries, Nubian kings, Assyrians, Persians, Macedonians and Romans ruled Egypt in turns. The Art, Thought and Achievements in Ancient EgyptSome of the art, thought and achievements are already discussed under the previous topics. For instance the roles of art and religion as well as the establishment of empire have been discussed. Perhaps what follows is to briefly itemize others; 1. The discovery of the art of writing in Egypt began as picture writing i. e. hieroglyphics carved with reed pens on papyrus. As a working script therefore, hieroglyphic writing evolved over centuries into a cursive script called hieratic. The latter looked more like moder n Arabic. 2. Scientific knowledge; Astronomy, Egyptians divided the night sky into eparate constellations, compiled detailed records of the nightly positions of some heavenly bodies and constructed on this basis a calendar that is close to the solar one in use today. Mathematics: Ancient Egyptians used mathematics to survey and re-establish boundary lines after the annual inundation had washed out the line markers up and down the Nile. They also used measurement and calculation for architecture and engineering, for predicting harvests and totaling royal tax receipts. Medicine: Ancient Egyptian medicine operated on the basis of experience and rules of the thumb.Egyptian doctors indeed showed genuine clinical concern with symptoms, diagnosis and treatment. Some of the prescribed remedies include drugs, such as castor oil that may even have done the patient some good. 3. Construction; Ancient Egyptians were great builders. They built in stone. The old kingdom pyramids still stand out a s some of the wonders of the world. The forty five hundred years and the two and a half million cubic yards of solid stone in the great pyramid of Khufu is one example of human engineering feats. Obelisks were another Egyptian architectural specialist.They often stood almost a hundred feet high. Their hieroglyphic inscriptions described the achievements of the pharaohs who erected them i. e. Hatshepsut or Thutmose the 3rd. Other architectural feats include temples, tombs and sarcophaguses (stone coffins) 4. Polytheistic Religion; The sources of religion include ancient Egyptians need for supernatural help to ensure a supply of game, growing herds or desire for human support when dealing with life transition and with specific afflictions i. e. wars, pestilence, famine and oppression. 5. To express the inexpressible religious leaders turn to metaphor.This experience has brought religious discourse from the historically conditioned realities of a particular time and place i. e. the sun god sails down a celestial Nile in the mind of the Egyptian. 6. Egyptians worshipped many gods i. e. Amon-Ra, Osiris, Horus. The Origin of Civilization In The Rest Of Africa Since it is established that the earliest human species is in the land of the great lakes of East Africa, it becomes clear that the Egyptian civilization was not isolated from the areas where the earliest forms of human origins are situated. Hence there was a lot of interconnectedness between the north and the south.We use Kush and Nubia to illustrate this point. The Nubians supplied ancient Egypt with gold, ivory, ebony, ostrich, feathers and slaves. It also supplied cattle, grain, leopards (and their skins), giraffes (whose tails were used as fly whisks, oils and perfumes among others. During the Egyptian decline, Nubian army went into Egypt and even took control of the Egyptian throne. Between the 11th c. BC and the 4th c. AD, the Nubian territory constituted the state of Kush. This area generally stretches from the first cataract of the Nile and the confluence between the Blue Nile and the White Nile.The region is currently between Egypt’s Aswan Dam and the Sudanese capital of Khartoum. During around 1500 BC, the area fell under the expansionist New Kingdom of Ancient Egypt. Egyptian Governors and garrisons, priests and artisans influenced Kush greatly. Sons of Kushite kings were educated at the Egyptian royal court at Thebes. Egyptian temples and gods royal rituals and hieroglyphics were all transplanted to the Sudan. The Egyptian religious complex at Napata in particular became a centre for the spread of the Egyptian culture among the Africans beyond the cataracts.During the decline of Egypt from around 1100 BC, the kingdom of Kush regained its independence and flourished, none the less; the Kushite kings still followed Egyptian ways and worshipped Egyptians gods. They recovered their deeds in hieroglyphics inscriptions and buried their dead under the pyramid like those of th e old kingdoms. Around 750 BC the Kushite kings Kashata and Piankhi marched north and liberated Egypt from Libyan rulers. For more than half a century later the Kushite pharaohs of the 25th Egyptian dynasty ruled a dual kingdom that stretched around 1400 miles from the Blue Nile to the shores of the Mediterranean.The Assyrians expelled the 25th dynasty and replaced the Kushite kings in Egypt. The golden age of Kushitic civilization was during Meroe’s ascendancy. Meroe built its cities in sun-dried bricks like Egyptians. Kushitic rulers’ succession was by consensus among the royal princes. The queen mother was uniquely powerful. Egyptian priesthoods i. e. the sun god was influential. But later it was replaced by the Kushite lion god Apedemek. The wealth of Kush lay in the location of its fertile land and its dynamic people. Kushite capital, Meroe was watered not only by the Nile but also by a significant annual rainfall.Hence there was expansive pasture and cropland. Th ere were such minerals as gold and iron. Kushite artisans exploited the iron ore so industriously that Meroe became one of the centers for the production of iron in Africa. Later Kush developed its own writing. The first centuries of Christian era witnessed the decline of Kush. Reasons could include limited land that ended up being overgrazed, the drying out of the land due to creeping of the Sahara southwards and the loss of its northern customers, Egypt. Trade in the east was taken over by Axum which destroyed the kingdom of Kush finally.THE ORIENTAL CIVILIZATION Introduction The oriental as an adjective derives from the ‘noun’ orient’ which refers to the ‘East’. The concept of ‘East as used in reference to countries in Asia was given by the Europeans. Therefore in our discussion, we will look at such civilization as those of Mesopotamia, Hebrew, Persia, India and China. THE ANCIENT CIVILIZATION OF MESOPOTAMIA Ancient Mesopotamia was situated between River Tigris and River Euphrates. Indeed it was because of these two rivers that the Greeks called the land Mesopotamia to mean land between the rivers. Between 3,500 and 539 B.C cities and temples emerged first in Sumeria in the delta at the head of the Persian Gulf. This was followed by more cities and temples in Akkladian, Babylon and climaxed in Assyria. All these constituted Mesopotamia. Gradual drying out of the sea covered delta at the mouths of the two rivers exposed the fertile side that may have attracted Neolithic farmers to migrate from the hilly areas and moved to settle in the villages at summer or Sumeria. These early inhabitants built reeds houses in the delta and hunted birds and speared fish. They were also farmers much as they hunted and gathered wild fruits.From this area, the ancient Sumerians built over centuries a type of civilization that was later emulated. The Sumerians first discovered how to tame the flooding waters of the Tigris and Euphrates. T hey constructed dykes, canals and irrigation ditches that converted the water from destructive actions to more productive uses like enabling the community to produce enough foods stuffs. The Sumerians planted barley and wheat. They cultivated date palm for fruit and palm wine. Sumerians reared sheep and goats from which wool and hair clothing was made.They used oxen to pull, plough, donkeys were beasts of burden, horses and camels were domesticated later. These latter animals were obtained during the Sumerian war encounters against their neighbouring foreigners. Mesopotamia developed such crafts as textiles, pottery and stone carving, smelting of copper and alloy of bronze. They also invented the wheel solid and spoked (The human venture vdl) P. 37) To go along with the wheel, the Sumerians invented the carts and wagons. It is assumed that they were the first to invent writing. However, their most important invention was city itself. The city became the centre of civilization.In Mes opotamia, cities had high and thick walls with special gateways. Inside the walls, the town was divided into four quarters by main streets that entered the city through four main gates. Dominant features in the city-state were king’s palace, the temple of gods, and large houses of leading citizens. Temples or Zigguarats were pyramidal, terraced towers visible from far beyond the city walls. Streets were mostly narrow and winding, crowded with shopkeepers, artisans, slaves, citizens and even priests. The city had the aristocrats who included royal officials, members of the royal family and the chief priest of the major temples.The middle class included textile manufacturers, metal work manufacturers in copper and bronze, and merchants. In the fields outside the walls were peasant, serfs and slaves. Among this lower cadre of society, very few peasants were free citizens. Most were tenant farmers holding their land in return for payment in kind to absentee landlords, serfs and s laves worked on land owned by the royal family and the chief gods of the city state. These cadres of lower members in society were subjected to strict rules enforced by supervisor who made sure that the workers irrigated farms to sustain city –life.The shadoof method was widely employed in irrigation. A shadoof was a long pivoted pole with a weight at one end and a bucket at the other. The tool was used to lift water from larger channels into the furrows where the seeds were planted. Other methods of irrigation included levees which were constantly strengthened, canals and ditches as irrigation methods were redredged to prevent silting up. Hence a good deal of cooperation was necessary for the success of the said group work. Mesopotamia women worked as weavers, pottery makers, farm workers and manual workers.In summer and Babylon, women could own property, sign legal contracts and engage in business themselves. Monarchies and cults of gods were central institutions in Sumeria n society. Temples came first. The pyramidal Ziggurats and broad temple complexes of gods and goddesses – Anu, Enhil, Enlil, Ninhursag and Imana (the last was also known as Ishtar) dominated the skyline of the Sumerian city. Each city had its own patron among the heavenly assembly, who was believed to bring rising rivers and rich harvests to keep misfortunes at bay and to maintain law and order.MESOPOTAMIAN EMPIRE An empire was the most common larger form of political organization beyond the city states. Several efforts were made at this empire building by such rulers as Sargon of Akkad, Hammurabi of Babylon and Nebuchadnezzar in the New Babylonian empire. However Persians reduced these efforts by making Mesopotamia as a Persian satrapy or province. Several factors frustrated the Mesopotamia efforts at uniting. They included i. Attacks from the outsiders who included Akkadians Gadians, Kassites and Persians. ii. The existence of fragmented feudal order in Mesopotamia.This led to division of power among land owning aristocracy. iii. The tendency of a number of regions to break up into middle sized states which enjoyed their own hegemonies and resisted efforts from outside that aimed at imposing larger order on the entire Mesopotamia. iv. Polarization among rival Mesopotamian city –states frustrated efforts by any that aimed at uniting Mesopotamia. v. The unity which occurred temporarily was due to successful confrontations accompanied by losses in human lives and destruction of property. The following are some of the successful attempts.Sargon of Akkad king of Sumerian founded a dynasty around 2300 BC His dynasty governed most of Mesopotamia for about a century. From a lesser Sumerian city – state, Sargon replaced his royal master on the throne, overthrew the dynasty of Uruk and conquered most of the Tigris and Euphrates valley. He garrisoned his conquests with Akkadian troops and built himself a new capital at Agade. Sargon’s son an d grandson ruled after him. However, a volcanic eruption may have brought drought to the region. The violent Gatians swept down from neighbouring hills destroyed Agade and its imperial Mesopotamian domain.Sargon is thus remembered as the world’s first empire builder. Hammurabi, also known as the lawgiver of Babylon (1792 -1750 BC) was born king of Babylon. The sixth in the line of Amorite rulers, Hammurabi governed Babylon for about thirty years before embarking on his expansionist venture into the rest of Mesopotamia. Employing shrewd statecraft, good timing and military force, Hammurabi expanded his empire far beyond the confines of his predecessors. For a brief [period, he and his successors had authority over all the people of Mesopotamia (Human Venture, 42)Hammurabi the law-giver introduced a code of laws covering a range of civil and criminal matters. They tackled family relations, land laws, business laws, personal injury, military service, matters touching on witchcra ft and taxes. Some of his laws are harsh seen from the present times. For instance, a principle of ‘an eye for an eye’ ‘a life for a life’ is cited for being extreme. But looked at with knowledge about our present judicial system, would you consider them strange? Hammurabi’s code observed some social hierarchy. There were laws for slaves and laws for their masters.For example, a noble was punished more harshly for the same offence than his social inferiors. Here one gets the impression that ‘might is not always right’ Does it operate in our society? At his death, Hammurabi had built so expensive an empire that his successors were unable to hold together. Attacks from enemies like Kassites, from the east weakened the empire. Within a century and a half, the empire had crumbled away. It took some time before other unifiers, this time from Assyria emerged. As the Babylonian empire declined, the Assyrians emerged as a military power right fr om the fourteenth century BC.By the later part of the eighth century BC, they were incorporating their victims into a large and growing empire. In the seventh century BC under Sennacherib and Assurbanipal, Assyrians conquered Egypt and most of Mesopotamia. Thus under Assurbanipal Assyrian empire briefly ran from the Nile valley to the Persian Gulf. However, in the last part of the seventh century BC, chaos bedeviled the Assyrian empire. In 612 BC, an allied force of Chaldeans from Babylon and Medes from the eastern mountains attacked Assyria, defeated it and destroyed its city Nineveh.One lasting legacy the Assyrians were known for was savage brutality. The Assyrian decline prepared room for the rise of New Babylonian Empire. During the New Babylonian empire, Nebuchadnezzar II (605 -562) was a dominant figure. Soon after the fall of Nineveh, while still prince of Babylon, Nebuchadnezzar commanded the Babylonian army which had defeated the Egyptian forces at (carchemish in 605 BC. As king, he repeatedly attacked Palestine, destroyed Jerusalem and forced Judeans into exile At its peak, the new Babylonian empire compared in size with the Assyrian empire at its climax.It thus stretched from the Persian Gulf to the Mediterranean Sea during the sixth century BC. Nebuchadnezzar II was a great builder of canals and caravan roads as well as temples and palaces. He raised huge new walls around his capital, eleven miles long and very wide. He opened the broad processional way through the heart of the city to the Ishtar gate. He built the Hanging Gardens of Babylon, towering Ziggurat featuring terraces planted with trees and exotic plants. It is said he did this to please his Median wife who missed the hills of her mountains home.Nebuchadnezzar’s successors were not able to keep the huge empire safe from external attacks. Hence in 539 BC, the Persian conqueror, also known as ‘Cyrus the Great defeated the rulers of the New Babylon Empire and ushered in a new e ra. THE HEBREW CIVILISATION Introduction In this section, we look at the Hebrew (or Jews) as a people, their efforts at establishing their Jewish Kingdom and the lasting legacy to posterity. It is at their legacy that the aspect of monotheism is critically discussed. It is also worthy noting that Hebrew history is intertwined with the Old Testament story.. The Hebrew peopleAt the beginning of the second millennium BC the Hebrews were part of the nomadic population of Semitic speakers who wandered and settled along the shores of the Arabian Desert between Mesopotamian and Egyptian civilizations. Abraham, the founder or patriarch of the Hebrew community moved from Ur with his wives and children, servants, shepherds and flocks around him and settled for a time in Palestine (Canaan) situated around Jordan River. A section of the community moved into Egypt where tradition states they were oppressed in the New Kingdom of Egypt. Hence in the thirteenth century BC, these Hebrews resumed the ir wanderings.Their liberator, Moses held them together for forty years in the wilderness of Sinai. Moses rallied them behind a single God, Yaweh. Hence by the 1200’s BC, the Hebrews had become monotheists (The Human Venture, Vol. 1, p. 67) and promised to obey his commandments. It is believed, God’s messenger to the Hebrews, Moses wrote the Torah, also known as Pentateuch. These were the first five books of the Bible. Thus, through these books, Moses the liberator and law giver became a world historical figure. The Hebrews had some of their sections also known as Yehudim which when translated into English became Jews.Hence the genesis of the name that mostly refers to the present descendants of the Hebrews. The Hebrew Kingdom When the Hebrews ultimately settled at Palestine, all the twelve ethnic groups evolved into a kingdom. Earlier, before making this decision, the Hebrew communities were divided and disunited along clan and ethnic lines. Their leaders were called judges. At times they were also guided by charismatic prophets. Shortly before 1000 BC, however, all the twelve ethnic groups resolved to follow a single king who was to be also a war leader capable of winning wars against their enemies.Saul, David and Solomon were some of the first kings of the Hebrews. David (1010-960 BC) a gifted military leader defeated the Philistines and completed the conquest of Canaan. He cemented the political unity of the twelve ethnic groups, established a Hebrew state and began to build a Hebrew capital at Jerusalem. Generally regarded as the strongest of Hebrew rulers, David is reputed for founding a centralised kingdom of Israel in the tenth century BC. Indeed Soul, the first ruler made effort but could not score definitive victory against enemies of the Hebrews. Hence when he fell in battle, he was replaced by David.David was later succeeded by Solomon (960-920 BC), his son, reputed for his wisdom. Solomon was a shrewd diplomat and a great builder. He married many wives and kept many concubines, he built a magnificent palace for himself and a great temple for Yaweh. Solomon further strengthened and equipped his army with chariots and new iron-age weapons. Furthermore, he built, rebuilt and fortified a number of cities. Solomon also constructed ships and traded with the Phoenicians and even down the Red Sea. Hence, Solomon in a way symbolized the governmental ideals of wisdom and power in the service of the people.In his effort to ensure that the Hebrew Kingdom remained powerful in the region, Solomon employed huge amounts of labour and money. He used oppressive taxation, forced labour and other harsh measures that made him unpopular among his people. Differences among the urban and commercial northerners and the pastoral, agricultural and more religious southerners of his kingdom weakened the monarchy. The emerging rebellion split the kingdom after Solomon’s death. The Fall of the Hebrew Kingdom The split of the Hebrew Ki ngdom into Judah in the South and ruled from Jerusalem and Israel in the North marked the fall of the kingdom.The nation of Judah was made up of two of the Hebrew communities while Israel had ten of the original twelve ethnic groups. Neither of the two could withstand attacks from more powerful enemies who included the Assyrians and Babylonians. Hence in the eighth century BC, Israel was conquered by the Assyrians while Nebuchadnezzar II of New Babylonian empire defeated Judah in the sixth century (586) BC. Jerusalem and Solomon’s great temple were destroyed. Many Hebrews were held captive in Babylon. Others fled to Egypt and beyond, beginning the diaspora or dispersal of the Jewish people.Some captives escaped and returned to rebuild the temple of their Lord, Yaweh, before the end of the sixth century BC. But such short-lived Jewish states as what emerged in later periods could not withstand attacks from Persians, Macedonians, Romans, Arabs and Turks. It was not until 1948 t hat a new nation of Israel, approximating the size of the one ruled over by David, was declared. That nation of Israel is still busy fending off attacks from Arabs. The Birth of Monotheism The earliest Hebrews were organised along family, clan and ethnic lines.As earlier argued, the twelve ethnic groups were believed to have descended from the twelve sons of Abraham. Within the family, patriarchy prevailed. Male heads of families had power over wives and children. Polygamy was allowed for men wealthy enough to support several wives. Only sons could inherit property because daughters could marry away from the families. A wife retained control of the dowry she brought with her to her marriage. But she had few other property rights. Divorce was easy for men but difficult for women to secure. How does this compare with our present circumstances?There were exceptions though. Some women stepped outside the family centred system entirely. Some exercised political power – as judges, or religious authority as prophetesses e. g. Deborah. Some like Judith who slew the commander of an invading host (The Human venture, Vol. 1, p. 71) were hailed as national heroes for their deeds. Religion played a central role in Hebrew life. In fact, the many ancient Hebrew laws recorded in the Old Testament had a deep religious touch much as they also reflected the traditional Hebrew values. One such law was the principle of ‘an eye for an eye’.Other Hebrew laws also prescribed kinds of foods to be eaten, persons and communities from which to marry or be married among, or what punishments to be given out against violations of these taboos. Hebrew prophets carried the words of their god, Yaweh, carved on two stone tablets in a chest as they preached to their people. They proclaimed their divinely ordained rule in a promised land in Palestine. Over a millennium and half between Abraham and the return to Jerusalem from Babylon, the Hebrews evolved a unique conception of divinity and of humanity’s relationship to it.During Abraham’s time, the Hebrew worshipped their own god without interfering with the other community’s way of worship. But by Moses’ time, Hebrew spiritual leaders began to insist that Yaweh demanded exclusive worship in return for his special patronage. The spiritual leaders further insisted that Yaweh was the only real God in the universe. During the second millennium BC, the Hebrew began believing that Yaweh demanded exclusive devotion from Hebrews. They believed that Yaweh was a jealous god and would tolerate no others. Over the centuries, Hebrews believed that Yaweh could not tolerate any images of himself.He thus remained a purely spiritual presence. He remained an incarnation of such superhuman qualities as all knowledge, absolute power and benevolent caring who had miraculously selected the ancient Hebrews as his chosen people. Yaweh’s prophets of the first millennium BC preached ethical mon otheism, stressing the moral dimension of the worship of one God. In sermons to the Hebrews, preachers like Samuel, Jeremiah, and Isaiah insisted that Yaweh demanded believers to obey the commandments that forbade murder, theft, lying, covetousness and many other sins.The prophets also preached that Yaweh demanded social justice from his people. The rich were not to oppress the poor, nor the mighty oppress the weak. The prophets preached that God had made a Special Covenant with the Hebrews. Whenever they sinned, God punished them severely i. e. by having them enslaved in Egypt or held captives in Babylon. But if they remained loyal to him alone and kept his commandments, they would get a promised land where they would have respect among nations. It is this monotheistic legacy that the Hebrews have bequeathed to posterity.For instance, in the first century AD, Jesus Christ, born and raised in the Jewish community of Northern Palestine, became the founder of the Christian faith, a fa ith that later spread around the world. In the Seventh Century AD, the Prophet Muhammad, an Arabian merchant conversant with both Judaism and Christianity, founded the third major world religion, Islam. Down through the centuries Hebrew leaders like Moses and Solomon would be honoured not only in later Judaism, but also in the Christian Old Testament and the Muslim Quran. ANCIENT PERSIA Ancient Persia is situated in the Middle East.A region known to have given rise to many civilizations including Mesopotamia. During the millennium of the Christian era, the broad diversified Middle Eastern region had intermittent unity under a series of Persian dynasties. Some of the leading Persian unifiers include the Achaenemids (550-331 BC). The Achaenemids are a royal house which was founded by Cyrus the Great. The Persians were Indo-European descendants who had migrated into the Iranian Plateau hundreds of years earlier. In the 6th C BC, Persians were still a war-like semi-pastoral people livin g in the mountains of what is present day Western Iran.There they were within easy reach of the Euphrates and Tigris valley. Cyrus the Great, also known as Cyrus the Shepherd was a self made emperor. He was merciful with defeated enemies, tolerant of all religions and very courageous. He was a brave fighter. By the middle of the 6th C, the Medes who had participated in the destruction of the Mesopotamian Empire were weak. This enabled Cyrus, a hereditary chief of the Persian people who were tributary to the Medes to rise. In 550BC, Cyrus invaded and overthrew the last Medean king of the Medes and crowned himself king of the Medes and Persians.For the next twenty years, Cyrus waged many victorious campaigns. Cyrus’ horse soldiers wore leather breeches and heavy felt boots, sat on their rugged mountainous ponies and were armed with compound bows. In his reign and that of his successors, Persia expanded to become the largest empire in the 6th century. About three years after sei zing control of the Median confederacy, Cyrus crossed the Taurus Mountains into present day Turkey and overthrew king Croesus of Lydia. Using the wealth acquired from Croesus, Cyrus marched eastwards subduing residents of present day Iran and Afghanistan.In the process of expanding Persian Empire, Cyrus also expanded his troops so that by the time he invaded the New Babylonian Empire, the weaker and disunited Babylonian leaders were no match for him. About 539 BC Cyrus easily occupied Babylon, bringing to an end the Mesopotamian independence. Persia became the greatest power in the Middle East. About nine years later, Cyrus was killed in war in eastern part of today’s Iran. Cambyses, his son succeeded him and conquered Egypt. Cambyses’ successor, Darius 1(522-486) further extended Persian Empire into northern India and Macedonia, on the northern frontier of Greece.Darius 1 also known as Darius the Great thus governed over a huge empire, from the Egyptians, Babylonians, Lydians, Greeks, Persians and Medes among others. To administer the expansive empire effectively, it was divided in provinces (satrapies). Each satrapy was under a Satrap (governor) who was often a member of the imperial family or a leading local nobleman. The satraps were granted political, military and financial autonomy on a large scale. As long as a satrapy paid its tribute on time and provided its share of recruits for the army, the province could be left on its own in local matters.But to avert any rebellious satrapies, garrisons of royal troops were strategically situated across the huge empire. In addition, there were also royal agents (the king’s eyes and ears) who monitored on the satraps and regularly briefed the rulers of the empire. Darius formulated a single imperial code of laws based on the Mesopotamian model. He also borrowed the idea of minted coinage from the Lydians and began minting gold and silver coins. Besides he established a common set of weights an d measures, a system of royal couriers and mail, a common calendar borrowed from Egypt and Aramaic, as a lingua franca.Aramaic was already widely used by business people in the general area. Darius was also a builder. He set up a network of hundred of miles of roads linking the far removed places of Persian Empire. Some ran from the capital at Susa to the Western City of Sardises Darius and his successors loved relaxing in gardens which they called ‘Paradises’ and in great palaces at Susa, Bablylon and Persepolis. From the fifth century B. C. some Satrops began revolting against the Persian rule. For instance, the Ionian Greek City-states revolted and were supported by Athens. Gradually palace intrigues undermined the power of the empire.Even women were ruthlessly conspiratorial and by the fourth century B. C. Alexander the Great, King of Macedonia attacked and destroyed Achaemenid Empire. Attempts to revive the empire by such groups as the Seleucids (323-250 B. C. ) an d the Parrthians (250 B. C. -224A. D. ) could not succeed. The two were not Persians and from 224 A. D. , the Sassanids, an Iranian group took over and ruled Persia until 641A. D. The four hundred year reign of the Sassanids is thus viewed as a restoration of the Achaemenid rule (Esler, A. , The Human Venture Vol. 1 p. 153). The Sassanids constructed an elaborate system of power.The bureaucracy, the Iranian barons and the Magi (Priests of Zoroaster) were most influential. The Grand Visier, was the King’s right hand man and operational head of the state. Other powerful officials included the chief priest, head scribe, and general of the armies. Iranian barons granted estates along the frontiers of the empire and provided a flexible border defense. While defending their own lands, the barons by the same means also protected the Sassanid Empire. The Magi collected the peasant land tax on which the government depended and also provided religious sanction for Sassanid imperial pow er.Indeed under the Sassanids, Persian Empire emerged to the expansiveness of the earlier Achaemenid Empire under Darius and Xerxes. During its greatest the empire reached today’s Pakistan in the east and Egypt in the west. In the north the empire reached Central Asia upto the suburbs of Constantinople. The expansion of the empire made it fall into conflict with such western powers as Ancient Rome and Medieval Byzantine Empire. At one time the struggle took on a religious overtone between Zoroastrianism (Persia) and Christianity (Rome and Byzantium).Finally the Sassanid Empire was overwhelmed by the Muslim conquerors. The Persian Society and Culture Ancient Persian Empire was a class based society. The classes included the aristocrats, officials, priests, merchants, artisans, peasants, workers and slaves. In terms of gender relations, it depended on regions. In Mesopotamia women worked in handicraft industries while in Egypt women enjoyed legal rights. For example, a marriage contract guaranteed the bride to return her dowry in the event of the marriages dissolution and also receive a third of the husband’s earnings. The Faith of ZoroasterInitially, Persians were polytheists. They worshipped Anahita, goddess of the life-giving waters and Mithra, god of the Sun. Sacrificial fire played a central part in the religion of the early Persians. But from the sixth century, Prophet Zoroaster founded a new religion, Zoroastrianism. Six hundred years before Christi, Zoroaster preached a faith that resembled present day Christianity. He preached belief in one god, Ahura Mazda, the Wise Lord, god of light, goodness and truth. Ahura Mazda was the creator of all things, the judge of all people, and the rewarder of virtue with spiritual blessings.Zoroastrianism proclaimed Liar as the prince of darkness. Liar was also known as Abriman. He preached that the universe was the battle ground between Ahura Mazda and his agent Mithra on the one hand against Abriman on t he other. Zoroaster urged all human beings to take a stand in the struggle between the two forces. He predicted victory for Ahura Mazda and his followers would enter paradise while those who served Liar (Abriman) will be cast into the bridge of judgment into a pit of darkness and torment. The faith became a faith of the royal family and nobility in Persia.Ahura Mazda was symbolized in a small human figure at persepolis. Zoroastrianism was largely a religion, therefore of the aristocrats given that Persians seldom sought converts to it. Nonetheless Zoroastrianism spread eastwards to India where the Parsi sect comprises the largest body of Zoroastrians in the world today (Elser, The Human Venture, p. 156). The cult of Mithra the sun god, champion of light against darkness spread westwards into Rome. Even Liar found a place in foreign pantheons such as Satan of the Christians. The Indian Civilization IntroductionIn this sub-topic we look at the general overview of the Indian subcontine nt, its earliest organization, and invasion from outside before eventually discussing the evolution of the empire. There after we will examine the major philosophical and religious contribution of India to the rest of humankind. The Indian Subcontinent Indian subcontinent is made up of raised areas such as the Hindu Kush and the Himalayas as well as the river valleys and coastal plains. It is in these valleys that the Indian civilization was born and later expanded to cover the entire sub continent.It is argued that the subcontinent is about two thousan