Two Great Floods - The Bible and Epic of Gilgamesh Essay

Two Great Floods In both the Bible and the Epic of Gilgamesh the God or Gods create a flood to destroy mankind. In Gilgamesh,the Gods decide something needs to be done because the humans are being loud and disturbing the Gods. In the Bibles version of the flood story, God regrets creating mankind because the humans have become evil God chooses Noah and his family to start a new beginning. In the Bible God becomes regretful of creating mankind because he sees that they are wicked and they only have evil thoughts. The Lord decides, he will destroy human beings I made on earth. And I will destroy every animal and everything that crawls on the earth. I will also destroy the birds of the air. (Genesis 6:7) After God makes his†¦show more content†¦The God Ea reveals the Gods plan to Unapishtim in a dream so he can build a boat in order to save himself, his family, every animal and humans with every skill. There are many similarities in the flood stories of the Bible and of Gilgamesh. In both stories one man is instructed to build a vessel to save themselves and the animals. The men were given specific instructions on how to build the ark. They were given dimensions of the boat in cubits. The boat was to be sealed with pitch, and have internal compartments. Once the ark was completed the main character of the story boarded the boat with his family and the animals. Once safe inside the boat the God (or Gods) brought upon them a fierce storm which flooded the entire planet. Once the rain had ended, the boat landed on a mountain. Each man sent out three birds to see if there was dry land. The first two birds came back and the third apparently found land because it did not. Upon leaving the boat the men both made a sacrifice to the God(s). Both were also blessed by the God(s). In each story the God or Gods seem to be sorry that they have brought down the flood on mankind. Even with all the similarities of the two stories there were also many differences. In Noahs flood story the Lord wants to destroy humans because they are evil. The Gods of Utnapishms story want toShow MoreRelatedGilgamesh VS â€Å"Genesis†: Noah and the Flood1121 Words   |  5 Pagesthe power of institutions and the passage of time- Richard Dawkins†. We all know the breath taking story of the Genesis flood, but have we ever noticed how similar it is to the Epic of Gilgamesh. Genesis is the story of how one God created mankind, along with everything else on Earth, and what punishments he put upon them when they acted wrong .Genesis is a chapter in the Holy Bible, which was written in the 18th century B.C. by Moses. Genesis is a Hebrew story about the creation of life and how GodRead More Creation, Flood and the Hero in Epic of Gilgamesh and Book of Genesis of the Christian Bible1020 Words   |  5 PagesCreation, Flood and the Hero in Gilgamesh and the Bible    The Epic of Gilgamesh compares to the Bible in many different ways. The epic has a different perspective than the Bible does. This paper is a contrast and comparison between the two books. The three main points of this paper will be the Creation, Flood and the Hero.    The way these two books start out is creation. This is the first similarity that we can state. God created man out of the earth, â€Å"In the beginning God createdRead MoreEssay about Comparison of Flood Stories596 Words   |  3 PagesComparison of Flood Stories There have been numerous flood stories identified from ancient sources throughout the world. The Bible and the Koran both have flood stories that are similar but also share differences. The Epic of Gilgamesh also has a flood myth that is contrary to other flood accounts. Even though these stories are all dissimilar they all start because of the faults of man. The notion of the flood comes from a varied source in each story. In the Koran it was Noah who askedRead More A Comparison of the Epic of Gilgamesh and the Hebrew Scriptures1302 Words   |  6 Pages A Comparison of the Epic of Gilgamesh and the Hebrew Scriptures The Hebrew Flood story of Noah and his obligation to preserve man kind after God had punished all living creatures for their inequities parallels The Epic of Gilgamesh in several ways. Even though these two compilations are passed on orally at different times in history the similarities and differences invoke deliberation when these stories are compared. Numerous underlining themes are illustrated throughout each story. Humans areRead More Flood in Epic of Gilgamish and Book of Genesis of the Holy Bible873 Words   |  4 PagesThe Flood in The Epic of Gilgamish and The Bible The story of the great flood is probably the most popular story that has survived for thousands of years and is still being retold today.   It is most commonly related within the context of Judeo-Christian tradition.   In the Holy Bible, the book of Genesis uses the flood as a symbol of Gods wrath as well as His hope that the human race can maintain peace and achieve everlasting salvation.   The tale of Noahs Ark begins with Gods expressionRead MoreComparing the Epic of Gilgamesh and Genesis1005 Words   |  5 Pages The Epic of Gilgamesh has many similarities to the Bible, especially in Genesis and it’s not just that the both begin with the letter â€Å"g†Ã¢â‚¬â„¢! One major similarity being the flood story that is told in both works. The two stories are very similar but also very different. Another being the use of serpents in both works and how they represent the same thing. A third similarity being the power of God or gods and the influence they have on the p eople of the stories. Within these similarities there areRead More The Biblical Flood of Genesis Based Upon the Flood of the Epic of Gilgamesh1650 Words   |  7 PagesBiblical  Flood Based Upon the Flood of Gilgamesh      Ã‚  Ã‚   In the middle of the nineteenth century, archaeologists unearthed twelve clay tablets. Around the turn of the twentieth century, archaeologists finally managed to decipher the tablets written in Akkadian, the language of ancient royalty and diplomacy. The tablets tell of the story of Gilgamesh. (1) The eleventh tablet tells that Gilgamesh, in his quest for immortality set out on a long journey to look for his ancestor, UtnapishtimRead MoreThe Universal Truths on the Epic of Gilgamesh and the Hebrew Bible596 Words   |  3 PagesGilchrist Professor Ms. Alyse W. Jones World Literature I - English 2111 October 7, 2012 The Universal Truths on ‘The Epic of Gilgamesh amp; The Hebrew Bible’ The Epic of Gilgamesh and The Hebrew Bible are considered by their audiences’ as two of the greatest literary works of ancient literature. The universal truths on The Epic of Gilgamesh and The Hebrew Bible, are most fundamental when viewed from both the contemporary and traditional audiences. Fundamentally, both audiences developRead MoreAnalyzing the Epic of Gilgamesh by F. Lorey through a Creationists Viewpoint818 Words   |  4 PagesEpic of Gilgamesh Annotated Bibliography Lorey, F. 1997. The Flood of Noah and the Flood of Gilgamesh. Acts Facts. 26 (3) Web. 4 Feb. 2014. When reading the story, someone can take many different viewpoints. In the article above, the author is analyzing the Epic of Gilgamesh through a creationists view point. It contains useful comparisons and historical data to help support his analysis. The author considers the story to hold very value for Christians. It concerns the typical myths that wereRead MoreThe Myth Of The Epic Of Gilgamesh1412 Words   |  6 PagesThe Epic of Gilgamesh has been important to Christians since the time of its revelation in the mid-nineteenth century in the remains of the considerable library at Nineveh, with its record of an all inclusive surge with critical parallels to the Flood of Noah s day. Whatever remains of the Epic, which goes back to conceivably third thousand years B.C., contains little of worth for Christians, since it concerns run of the mill polytheistic myths connected with the ag nostic people groups of the time

The Lost Symbol Chapter 98-101 Free Essays

string(129) " CHAPTER 99 CIA field agent Turner Simkins crouched in the darkness of Franklin Park and kept his steady gaze on Warren Bellamy\." CHAPTER 98 Robert Langdon regained consciousness with a crippling headache. Where am I? Wherever he was, it was dark. Deep-cave dark, and deathly silent. We will write a custom essay sample on The Lost Symbol Chapter 98-101 or any similar topic only for you Order Now He was lying on his back with his arms at his side. Confused, he tried moving his fingers and toes, relieved to find they moved freely with no pain. What happened? With the exception of his headache and the profound darkness, everything seemed more or less normal. Almost everything. Langdon realized he was lying on a hard floor that felt unusually smooth, like a sheet of glass. Stranger still, he could feel that the slick surface was in direct contact with his bare flesh . . . shoulders, back, buttocks, thighs, calves. Am I naked? Puzzled, he ran his hands over his body. Jesus! Where the hell are my clothes? In the darkness, the cobwebs began to lift, and Langdon saw flashes of memory . . . frightening snapshots . . . a dead CIA agent . . . the face of a tattooed beast . . . Langdon’s head smashing into the floor. The images came faster . . . and now he recalled the sickening image of Katherine Solomon bound and gagged on the dining-room floor. My God! Langdon sat bolt upright, and as he did, his forehead smashed into something suspended only inches above him. Pain exploded through his skull and he fell back, teetering near unconsciousness. Groggy, he reached up with his hands, groping in the darkness to find the obstacle. What he found made no sense to him. It seemed this room’s ceiling was less than a foot above him. What in the world? As he spread his arms to his sides in an attempt to roll over, both of his hands hit sidewalls. The truth now dawned on him. Robert Langdon was not in a room at all. I’m in a box! In the darkness of his small, coffinlike container, Langdon began pounding wildly with his fist. He shouted over and over for help. The terror that gripped him deepened with each passing instant until it was intolerable. I have been buried alive. The lid of Langdon’s strange coffin refused to budge, even with the full force of his arms and legs pushing upward in wild panic. The box, from all he could tell, was made of heavy fiberglass. Airtight. Soundproof. Lightproof. Escape-proof. I am going to suffocate alone in this box. He thought of the deep well into which he had fallen as a young boy, and of the terrifying night he spent treading water alone in the darkness of a bottomless pit. That trauma had scarred Langdon’s psyche, burdening him with an overwhelming phobia of enclosed spaces. Tonight, buried alive, Robert Langdon was living his ultimate nightmare. Katherine Solomon trembled in silence on the floor of Mal’akh’s dining room. The sharp wire around her wrists and ankles had already cut into her, and the slightest movements seemed only to tighten her bonds. The tattooed man had brutally knocked Langdon unconscious and dragged his limp body across the floor along with his leather bag and the stone pyramid. Where they had gone, Katherine had no idea. The agent who had accompanied them was dead. She had not heard a sound in many minutes, and she wondered if the tattooed man and Langdon were still inside the house. She had been trying to scream for help, but with each attempt, the rag in her mouth crept back dangerously closer to her windpipe. Now she felt approaching footsteps on the floor, and she turned her head, hoping against hope that someone was coming to help. The massive silhouette of her captor materialized in the hallway. Katherine recoiled as she flashed on the image of him standing in her family home ten years earlier. He killed my family. Now he strode toward her. Langdon was nowhere to be seen. The man crouched down and gripped her around the waist, hoisting her roughly onto his shoulder. The wire sliced into her wrists, and the rag muffled her muted cries of pain. He carried her down the hallway toward the living room, where, earlier today, the two of them had calmly sipped tea together. Where is he taking me?! He carried Katherine across the living room and stopped directly in front of the large oil painting of the Three Graces that she had admired this afternoon. â€Å"You mentioned you liked this painting,† the man whispered, his lips practically touching her ear. â€Å"I’m glad. It may be the last thing of beauty you see.† With that, he reached out and pressed his palm into the right side of the enormous frame. To Katherine’s shock, the painting rotated into the wall, turning on a central pivot like a revolving door. A hidden doorway. Katherine tried to wriggle free, but the man held her firmly, carrying her through the opening behind the canvas. As the Three Graces pivoted shut behind them, she could see heavy insulation on the back of the canvas. Whatever sounds were made back here were apparently not meant to be heard by the outside world. The space behind the painting was cramped, more like a hallway than a room. The man carried her to the far side and opened a heavy door, carrying her through it onto a small landing. Katherine found herself looking down a narrow ramp into a deep basement. She drew a breath to scream, but the rag was choking her. The incline was steep and narrow. The walls on either side were made of cement, awash in a bluish light that seemed to emanate from below. The air that wafted up was warm and pungent, laden with an eerie blend of smells . . . the sharp bite of chemicals, the smooth calm of incense, the earthy musk of human sweat, and, pervading it all, a distinct aura of visceral, animal fear. â€Å"Your science impressed me,† the man whispered as they reached the bottom of the ramp. â€Å"I hope mine impresses you.† CHAPTER 99 CIA field agent Turner Simkins crouched in the darkness of Franklin Park and kept his steady gaze on Warren Bellamy. Nobody had taken the bait yet, but it was still early. Simkins’s transceiver beeped, and he activated it, hoping one of his men had spotted something. But it was Sato. She had new information. Simkins listened and agreed with her concern. â€Å"Hold on,† he said. â€Å"I’ll see if I can get a visual.† He crawled through the bushes in which he was hiding and peered back in the direction from which he had entered the square. After some maneuvering, he finally opened a sight line. Holy shit. He was staring at a building that looked like an Old World mosque. Nestled between two much larger buildings, the Moorish facade was made of gleaming terra-cotta tile laid in intricate multicolored designs. Above the three massive doors, two tiers of lancet windows looked as if Arabian archers might appear and open fire if anyone approached uninvited. â€Å"I see it,† Simkins said. â€Å"Any activity?† â€Å"Nothing.† â€Å"Good. I need you to reposition and watch it very carefully. It’s called the Almas Shrine Temple, and it’s the headquarters of a mystical order.† Simkins had worked in the D.C. area for a long time but was not familiar with this temple or any ancient mystical order headquartered on Franklin Square. â€Å"This building,† Sato said, â€Å"belongs to a group called the Ancient Arabic Order of Nobles of the Mystic Shrine.† â€Å"Never heard of them.† â€Å"I think you have,† Sato said. â€Å"They’re an appendant body of the Masons, more commonly known as the Shriners.† Simkins shot a dubious glance at the ornate building. The Shriners? The guys who build hospitals for kids? He could imagine no â€Å"order† less ominous sounding than a fraternity of philanthropists who wore little red fezzes and marched in parades. Even so, Sato’s concerns were valid. â€Å"Ma’am, if our target realizes that this building is in fact `The Order’ on Franklin Square, he won’t need the address. He’ll simply bypass the rendezvous and go directly to the correct location.† â€Å"My thoughts exactly. Keep an eye on the entrance.† â€Å"Yes, ma’am.† â€Å"Any word from Agent Hartmann in Kalorama Heights?† â€Å"No, ma’am. You asked him to phone you directly.† â€Å"Well, he hasn’t.† Odd, Simkins thought, checking his watch. He’s overdue. CHAPTER 100 Robert Langdon lay shivering, naked and alone in total blackness. Paralyzed by fear, he was no longer pounding or shouting. Instead, he had closed his eyes and was doing his best to control his hammering heart and his panicked breathing. You are lying beneath a vast, nighttime sky, he tried to convince himself. There is nothing above you but miles of wide-open space. This calming visualization had been the only way he had managed to survive a recent stint in an enclosed MRI machine . . . that and a triple dose of Valium. Tonight, however, the visualization was having no effect whatsoever. The rag in Katherine Solomon’s mouth had shifted backward and was all but choking her. Her captor had carried her down a narrow ramp and into a dark basement corridor. At the far end of the hall, she had glimpsed a room lit with an eerie reddish-purple light, but they’d never made it that far. The man had stopped instead at a small side room, carried her inside, and placed her on a wooden chair. He had set her down with her bound wrists behind the chair back so she could not move. Now Katherine could feel the wire on her wrists slicing deeper into her flesh. The pain barely registered next to the rising panic she was feeling over being unable to breathe. The cloth in her mouth was slipping deeper into her throat, and she felt herself gagging reflexively. Her vision started to tunnel. Behind her, the tattooed man closed the room’s lone door and flipped on the light. Katherine’s eyes were watering profusely now, and she could no longer differentiate objects in her immediate surroundings. Everything had become a blur. A distorted vision of colorful flesh appeared before her, and Katherine felt her eyes starting to flutter as she teetered on the brink of unconsciousness. A scale-covered arm reached out and yanked the rag from her mouth. Katherine gasped, inhaling deep breaths, coughing and choking as her lungs flooded with precious air. Slowly, her vision began to clear, and she found herself looking into the demon’s face. The visage was barely human. Blanketing his neck, face, and shaved head was an astounding pattern of bizarre tattooed symbols. With the exception of a small circle on top of his head, every inch of his body appeared to be decorated. A massive double-headed phoenix on his chest glared at her through nipple eyes like some kind of ravenous vulture, patiently waiting for her death. â€Å"Open your mouth,† the man whispered. Katherine stared at the monster with total revulsion. What? â€Å"Open your mouth,† the man repeated. â€Å"Or the cloth goes back in.† Trembling, Katherine opened her mouth. The man extended his thick, tattooed index finger, inserting it between her lips. When he touched her tongue, Katherine thought she would vomit. He extracted his wet finger and raised it to the top of his shaved head. Closing his eyes, he massaged her saliva into his small circular patch of untattooed flesh. Repulsed, Katherine looked away. The room in which she was sitting appeared to be a boiler room of some sort–pipes on the walls, gurgling sounds, fluorescent lights. Before she could take in her surroundings, though, her gaze stopped dead on something beside her on the floor. A pile of clothing–turtleneck, tweed sport coat, loafers, Mickey Mouse watch. â€Å"My God!† She wheeled back to the tattooed animal before her. â€Å"What have you done with Robert?!† â€Å"Shh,† the man whispered. â€Å"Or he’ll hear you.† He stepped to one side and motioned behind him. Langdon was not there. All Katherine saw was a huge black fiberglass box. Its shape bore an unsettling resemblance to the heavy crates in which corpses were shipped back from war. Two massive clasps firmly locked the box shut. â€Å"He’s inside?!† Katherine blurted. â€Å"But . . . he’ll suffocate!† â€Å"No, he won’t,† the man said, pointing to a series of transparent pipes that ran along the wall into the bottom of the crate. â€Å"He’ll only wish he could.† In total darkness, Langdon listened intently to the muffled vibrations he now heard from the outside world. Voices? He began pounding on the box and shouting at the top of his lungs. â€Å"Help! Can anyone hear me?!† Far off, a muted voice called out. â€Å"Robert! My God, no! NO!† He knew the voice. It was Katherine, and she sounded terrified. Even so, it was a welcome sound. Langdon drew a breath to call out to her, but he stopped short, feeling an unexpected sensation at the back of his neck. A faint breeze seemed to be emanating from the bottom of the box. How is that possible? He lay very still, taking stock. Yes, definitely. He could feel the tiny hairs on the back of his neck being tickled by air movement. Instinctively, Langdon began feeling along the floor of the box, searching for the source of the air. It took only a moment to locate. There’s a tiny vent! The small perforated opening felt similar to a drain plate on a sink or tub, except that a soft, steady breeze was now coming up through it. He’s pumping air in for me. He doesn’t want me to suffocate. Langdon’s relief was short-lived. A terrifying sound was now emanating up through the holes in the vent. It was the unmistakable gurgle of flowing liquid . . . coming his way. Katherine stared in disbelief at the clear shaft of liquid that was progressing down one of the pipes toward Langdon’s crate. The scene looked like some kind of twisted stage magician’s act. He’s pumping water into the crate?! Katherine strained at her bonds, ignoring the deep bite of the wires around her wrists. All she could do was look on in panic. She could hear Langdon pounding in desperation, but as the water reached the underside of the container, the pounding stopped. There was a moment of terrified silence. Then the pounding started again with renewed desperation. â€Å"Let him out!† Katherine begged. â€Å"Please! You can’t do this!† â€Å"Drowning is a terrible death, you know.† The man spoke calmly as he paced around her in circles. â€Å"Your assistant, Trish, could tell you that.† Katherine heard his words, but she could barely process them. â€Å"You may remember that I almost drowned once,† the man whispered. â€Å"It was on your family’s estate in Potomac. Your brother shot me, and I fell through the ice, out at Zach’s bridge.† Katherine glared at him, filled with loathing. The night you killed my mother. â€Å"The gods protected me that night,† he said. â€Å"And they showed me the way . . . to become one of them.† The water gurgling into the box behind Langdon’s head felt warm . . . body temperature. The fluid was already several inches deep and had completely swallowed the back of his naked body. As it began creeping up his rib cage, Langdon felt a stark reality closing in fast. I’m going to die. With renewed panic, he raised his arms and began pounding wildly again. CHAPTER 101 â€Å"You’ve got to let him out!† Katherine begged, crying now. â€Å"We’ll do whatever you want!† She could hear Langdon pounding more frantically as the water flowed into his container. The tattooed man just smiled. â€Å"You’re easier than your brother. The things I had to do to get Peter to tell me his secrets . . .† â€Å"Where is he?!† she demanded. â€Å"Where is Peter?! Tell me! We did exactly what you wanted! We solved the pyramid and–â€Å" â€Å"No, you did not solve the pyramid. You played a game. You withheld information and brought a government agent to my home. Hardly behavior I intend to reward.† â€Å"We didn’t have a choice,† she replied, choking back the tears. â€Å"The CIA is looking for you. They made us travel with an agent. I’ll tell you everything. Just let Robert out!† Katherine could hear Langdon shouting and pounding in the crate, and she could see the water flowing through the pipe. She knew he didn’t have a lot of time. In front of her, the tattooed man spoke calmly, stroking his chin. â€Å"I assume there are agents waiting for me at Franklin Square?† Katherine said nothing, and the man placed his massive palms on her shoulders, slowly pulling her forward. With her arms still wire-bound be hind the chair back, her shoulders strained, burning with pain, threatening to dislocate. â€Å"Yes!† Katherine said. â€Å"There are agents at Franklin Square!† He pulled harder. â€Å"What is the address on the capstone?† The pain in her wrists and shoulders grew unbearable, but Katherine said nothing. â€Å"You can tell me now, Katherine, or I’ll break your arms and ask you again.† â€Å"Eight!† she gasped in pain. â€Å"The missing number is eight! The capstone says: `The secret hides within The Order–Eight Franklin Square!’ I swear it. I don’t know what else to tell you! It’s Eight Franklin Square!† The man still did not release her shoulders. â€Å"That’s all I know!† Katherine said. â€Å"That’s the address! Let go of me! Let Robert out of that tank!† â€Å"I would . . .† the man said, â€Å"but there’s one problem. I can’t go to Eight Franklin Square without being caught. Tell me, what’s at that address?† â€Å"I don’t know!† â€Å"And the symbols on the base of the pyramid? On the underside? Do you know their meaning?† â€Å"What symbols on the base?† Katherine had no idea what he was talking about. â€Å"The bottom has no symbols. It’s smooth, blank stone!† Apparently immune to the muffled cries for help emanating from the coffinlike crate, the tattooed man calmly padded over to Langdon’s day-bag and retrieved the stone pyramid. Then he returned to Katherine and held it up before her eyes so she could see the base. When Katherine saw the engraved symbols, she gasped in bewilderment. But . . . that’s impossible! The bottom of the pyramid was entirely covered with intricate carvings. There was nothing there before! I’m sure of it! She had no idea what these symbols could possibly mean. They seemed to span every mystical tradition, including many she could not even place. Total chaos. â€Å"I . . . have no idea what this means,† she said. â€Å"Nor do I,† her captor said. â€Å"Fortunately, we have a specialist at our disposal.† He glanced at the crate. â€Å"Let’s ask him, shall we?† He carried the pyramid toward the crate. For a brief instant of hope, Katherine thought he was going to unclasp the lid. Instead, he sat calmly on top of the box, reached down, and slid a small panel to one side, revealing a Plexiglas window in the top of the tank. Light! Langdon covered his eyes, squinting into the ray of light that now streamed in from above. As his eyes adjusted, hope turned to confusion. He was looking up through what appeared to be a window in the top of his crate. Through the window, he saw a white ceiling and a fluorescent light. Without warning, the tattooed face appeared above him, peering down. â€Å"Where is Katherine?!† Langdon shouted. â€Å"Let me out!† The man smiled. â€Å"Your friend Katherine is here with me,† the man said. â€Å"I have the power to spare her life. Your life as well. But your time is short, so I suggest you listen carefully.† Langdon could barely hear him through the glass, and the water had risen higher, creeping across his chest. â€Å"Are you aware,† the man asked, â€Å"that there are symbols on the base of the pyramid?† â€Å"Yes!† Langdon shouted, having seen the extensive array of symbols when the pyramid had lain on the floor upstairs. â€Å"But I have no idea what they mean! You need to go to Eight Franklin Square! The answer is there! That’s what the capstone–â€Å" â€Å"Professor, you and I both know the CIA is waiting for me there. I have no intention of walking into a trap. Besides, I didn’t need the street number. There is only one building on that square that could possibly be relevant–the Almas Shrine Temple.† He paused, staring down at Langdon. â€Å"The Ancient Arabic Order of Nobles of the Mystic Shrine.† Langdon was confused. He was familiar with the Almas Temple, but he had forgotten it was on Franklin Square. The Shriners are . . . â€Å"The Order†? Their temple sits atop a secret staircase? It made no historical sense whatsoever, but Langdon was in no position at the moment to debate history. â€Å"Yes!† he shouted. â€Å"That must be it! The secret hides within The Order!† â€Å"You’re familiar with the building?† â€Å"Absolutely!† Langdon raised his throbbing head to keep his ears above the quickly rising liquid. â€Å"I can help you! Let me out!† â€Å"So you believe you can tell me what this temple has to do with the symbols on the base of the pyramid?† â€Å"Yes! Let me just look at the symbols!† â€Å"Very well, then. Let’s see what you come up with.† Hurry! With the warm liquid rising around him, Langdon pushed up on the lid, willing the man to unclasp it. Please! Hurry! But the lid never opened. Instead, the base of the pyramid suddenly appeared, hovering above the Plexiglas window. Langdon stared up in panic. â€Å"I trust this view is close enough for you?†The man held the pyramid in his tattooed hands. â€Å"Think fast, Professor. I’m guessing you have less than sixty seconds.† How to cite The Lost Symbol Chapter 98-101, Essay examples

Service Marketing and QR Code

Question: Discuss about the Service Marketing and QR Code. Answer: Introduction QR code is the short form for Quick Response Code, which is a two dimensional bar code that are presented in the form of series of squares within squares. These codes capture the info in both vertical and horizontal manner so that there can be captured a large amount of data. These codes ate scanned with cameras for fetching information stored in them. These QR codes have increasing presence in all types of industries whether product or service and has become of one of the most vital elements of the marketing mix and marketing strategy (Ebner, 2008). The following report will help in analyzing the relevance of the QR codes in the consumer decision making process, their presence s marketing opportunity in the service sector and their potential advantages. The report will also highlight that in what way these QR codes affects the consumers perceived risks and the further inventions which can be there similar to QR codes for fetching information by the customers. Stages of Consumer decision making process where QR codes are of particular relevance There are five different stages in the process of the consumer decision making. These five different phases includes the stage first of need recognition, stage second of search for information, stage third of evaluation of alternatives, stage fourth related to purchase-decision and stage fifth for post-purchase evaluation. The QR codes have their particular relevance in the second, third, fourth and fifth stage of the process. It has relevance in the second stage as, in this phase, the potential buyers search for information related to the product they are buying. With the help of QR codes, they can find appropriate information about the product and can analyses whether it is as per their requirements or not. In the third stage i.e. of evaluation of alternatives, it supports customers for comparing the information of the alternatives available for the similar product. By scanning the QR codes of the alternatives, the consumers get to know the appropriate info for the basis of comparison mango two or more products. In the fourth stage, the QR codes help the customers in making the final purchase decision. After analysis of the information, if the info offered by the QR codes solves the enquiries of the customers, then they make their final decision of buying a product or not (Okazaki, Li and Hirose, 2012). Thus it shows that the QR codes have their relevance in the fourth stage also. Lastly in the fifth stage i.e. of post-purchase evaluation, the customers tends to use these QR codes for checking the detailed information as well as for seeking future assistance related to any product such as any software product lime mobile phone. These codes offer the customers with an accurate set of data and information for the customers guidance and support. As per the digital marketing theories, QR codes are a great form of marketing innovation which supports the dynamic consumer trends (Ebner, 2008). Marketing opportunity for QR codes in the services sector There is a vast marketing opportunity for the QR codes in the services sector such as most of the organisations in the present scenario use QR codes for their deferent services offered to the customers whether it is a retail business, heath services, financial services or transport services. In todays time, the customers are extremely web-savvy and have the tendency to switch to other brand whichever offers the best deal to them (Canadi, Hpken and Fuchs, 2011). Therefore, it becomes the need of the companies to incorporate a potential way for retaining their customers and for the same the service organisations take use of the QR codes so that the customers can easily get all the information about the services, and newly launched products and services in one click. Marketing opportunity for QR codes in the financial services can be analyzed as there are several financial organisations which offer the facility of on-the-go banking (Lee, et al., 2010). The banking institutions have their mobile applications which give the customers a direct access to the financial service by scanning the QR codes. The code is generally found at the back of the statement envelopes which are mailed to the individuals who are the credit or debit card account holder (vyasystems, 2013). In the tourism sector also, the QR codes have a vital marketing opportunity as the boarding documents sent by the airlines are linked with the QR code which have direct linkage with eth email or the mobile phone. From there, the QR can be retrieved and at the time of presenting the boarding pass, the tourists are required to carry the QR code so that it can be scanned and all the relevant information can be read. Thus, the QR code acts as the unique link for the tourists flight information (Emek, 2012). In the retail sector, the marketing opportunity for QR codes is by having on the restaurant menus, so that customers can get complete info of the restaurant and the menu. In transport services, the QR codes are there at the back side of the truck, so that it can be tracked. The customer or the buying party can track the location of the trucks as well as it also ensures that the delivery will be at what particular time (FinÃ… ¾gar and Trebar, 2011). Potential advantages of QR codes in the service sector There are several potential advantages of QR codes in the service sector as these QR codes acts as the marketing strategy which helps in prompting the services of the organisation through mobile and email marketing. The QR codes also offers time saving advantage to the companies and the customers as instead of visiting the store, the customers can easily get all the info by just scanning the codes of the particular company through their mobile devices and can gain reliable and desired information. This results in saving of time of both the seller and the consumer. Another advantage of QR codes includes helps connecting with the customers both offline and online, it supports in enhancement of the social media optimizations and the search engine optimization. The QR codes offer increased brand visibility to the companies and extended customer base, it also supports in reducing the huge costs and expenses of advertisements and promotional activities (Coleman, 2010). QR codes affecting consumers perceived risk of products within the services sector The QR codes have their vital significance in affecting the consumers perceived risk of products within the services sector as there are several doubts and negative perceptions the customers have before taking any service from any unknown organisation. But with the help of QR codes, the customers get an assurance of reliability and security. Thus, the risks and the negative perceptions are settled down and the customers buy the services with confidence. As per the consumer perception theory, it is essential that a brand must have its initial perception a good one as the customers have this perception for a very longer period in their minds and thus it affects the future slaves of the service organisations (Narayanan, 2012). Other forms of interactive content or information which can support servicse operations and customer satisfaction in the future In the coming decades, there will be development of several innovative products and technologies that will offer the customers the most reliable and appropriate information regarding the products and service (Chitty, Hughes and D'Alessandro, 2012). For example, there can be development of technologies which also offer the complete production related information to the customers, the usage of raw material so that the customers can be satisfied with the quality of the products. All these information can be surpassed to the customers in the form of component such as QR codes. These can also be in the form of mobile applications, product related ciphers, development and delivery applications etc. Therefore, in the coming times, there will be enhanced development of innovative and technological based components which can support the service operations as we as enhance the satisfaction of the customers. References Canadi, M., Hpken, W. and Fuchs, M., 2010. Application of QR codes in online travel distribution.Information and Communication Technologies in Tourism 2010, pp.137-148. Chitty, W., Hughes, A. and D'Alessandro, S., 2012. Services marketing. Coleman, J., 2011. QR codes: what are they and why should you care?.Kansas Library Association College and University Libraries Section Proceedings,1(1), pp.16-23. Ebner, M., 2008.QR CodeThe Business Card of Tomorrow?. na. Emek, M., 2012. Usage of QR code in tourism industry. FinÃ… ¾gar, L. and Trebar, M., 2011, September. Use of NFC and QR code identification in an electronic ticket system for public transport. InSoftware, Telecommunications and Computer Networks (SoftCOM), 2011 19th International Conference on(pp. 1-6). IEEE. Lee, Y.S., Kim, N.H., Lim, H., Jo, H. and Lee, H.J., 2010, November. Online banking authentication system using mobile-OTP with QR-code. InComputer Sciences and Convergence Information Technology (ICCIT), 2010 5th International Conference on(pp. 644-648). IEEE. Narayanan, A.S., 2012. QR codes and security solutions.International Journal of Computer Science and Telecommunications,3(7), pp.69-71. Okazaki, S., Li, H. and Hirose, M., 2012. Benchmarking the use of QR code in mobile promotion.Journal of Advertising Research,52(1), pp.102-117. Vyasystems, 2013. The Use of QR Codes for Mobile Applications in the Financial Services Industry A QR Code Workshop. Accessed on: 11th April, 2017. Accessed from: https://blog.vyasystems.com/blog/the-use-of-qr-codes-for-mobile-applications-in-the-financial-services-industry-a-qr-code-workshop

Who Is I Essays - English-language Films, John Galt, Libertarianism

Who Is I? Ayn Rand Tiffany Hohmann 2nd Johnston 5/11/2000 Who Is I? In Atlas Shrugged, Ayn Rand provides a well-written explanation of objectivism in a monumental novel about those who hold the world on their shoulders. Her characters are a myriad of individuals, ranging from the highest achievement possible: a human, to one of the most horrid creatures on this planet: a once-human imbecile. She gives the reader insight into the psyche of society and the motivations behind our actions. In this novel, Rand's most righteous characters are those with the most internal conflict. They must shed their conditioning that has been imposed on them by the earth's people and leave behind what they value as most precious. There is one character that is held higher than the rest. A man of morality, introspection, and enigma, he begins the book and finishes it. So, who is John Galt? John Galt is Rand's brilliant character that blends imagination and intelligence. John Galt can be described as having the same opinion on life that Henry David Thoreau does. They both believe you shouldn't carry the world on your shoulders; they realize that in fact by giving things to the needy (Rand would use the word unworthy) you aren't enabling them to become better people, but merely allowing them o feed off of other's success. Their opinions differ in that Thoreau had good intentions for all and Galt is only interested in the very best for the competent and likes the idea of leaving saps in the dust. Galt brings Atlas's people from the earth into their Olympus, Galt's Gulch. There, these remarkable competent people are able to create their own utopia of industry and live without the weight of the earth's incompetents. He, like Dagny Taggart, Francisco d'Anconia, and Henry Reardon, is a person of high ideals and standards. He values the dollar because he knows that the dollar is the highest commodity of respect a human can give to another's ability. The actual sign of the dollar is the symbol of its country's initials: for the United States, "the only country in history where wealth was not acquired by looting, but by production, not by force, but by trade... The symbol of man's right to his own mind, to his work, to his life, to his happiness, to himself" (Atlas Shrugged, 637). It is the country that draws men like John Galt, Henry Reardon, and Francisco d'Anconia. These men use it as a symbol of themselves and of their quest, evident on everything they produce. Galt's ability is what is needed by those of the earth in order to keep them elevated in the universe. What would happen if all these industrialists shrugged the world's expectations off their shoulders? Rand answers this. Because Galt, like the rest of Atlas's people, has a passion for his work and moralistic code, he is torn by this love of industry and his idealistic hope for the future of the world. A new world without looters and moochers that can begin again with Atlas's people populating and driving it. In order to leave behind the old world and begin anew, he must stop the motor of the world; he must destroy it. He must do two things: understand the looters' moralistic code and annihilate all he holds dear in a calculating manner. To do this, he recruits his two best friends: Francisco d'Anconia and Ragner Danneskjold. These three prodigies, the "Climax of the d'Anconias," the "golden-haired pirate," and the "Face without Pain or Fear or Guilt," would lead the rebellion to destroy all that is most important in order to save it from those who would ruin and plunder it. Galt is very determined. So determined that he is able to abandon his most ingenious achievement, a motor than runs on static el ectricity, and desist from working. When he does this, he eliminates the possibility for the motor to run a world where there is no cause of movement. He unravels the secret to the world's destruction. Besides having to choose between his love of industry and his love of the future, Galt faces another predicament: his love for Dagny Taggart. She is the only woman Francisco d'Anconia and Henry Reardon ever loved. She

Le match Coca vs Pepsi.

Le match Coca vs Pepsi. Le match Coca-PepsiCoca est le leader mondial du marchÂÆ'Â © et reprÂÆ'Â ©sente donc un exemple pour Pepsi et d'autre part, et plus important Coca est en fait le seul vÂÆ'Â ©ritable concurrent de Pepsi au niveau mondial. DerriÂÆ're les 2 gÂÆ'Â ©ants le trou est fait, Cardbury-Schweppes, NumÂÆ'Â ©ro 3 du secteur a vendu, fin 1998 ses activitÂÆ'Â ©s boisson hors USA ÂÆ' ... Coca. Virgin Cola, le trublion du secteur fait encore de la figuration. Pepsi a ,en fait, une position de challenger par rapport a Coca mais celui-ci lui mÂÆ'ne la vie dure. Les 2 gÂÆ'Â ©ants du cola se livrent une guerre industrielle sans ÂÆ'Â ©gal. Ce combat dure depuis plus d'un siÂÆ'cle et n'a pas d'ÂÆ'Â ©quivalent. Pourtant sur le papier les 2 compagnies sont trÂÆ's diffÂÆ'Â ©rentes. Avec 66% de ses ventes et 75% de ses profits hors des USA, Coca-Cola reste une caricature de la ‚Â « world company ‚Â ». Tres centralisÂÆ'Â ©e ( toutes les dÂÆ'Â ©cisions sont prises ÂÆ' Atl anta dans le ‚Â « Coca-Cola building ‚Â ») elle rÂÆ'Â ©alise a 113 ans 100% se son activitÂÆ'Â © dans le secteur de la boisson.English: A Coke pinCoca a ÂÆ'Â ©tÂÆ'Â © inventÂÆ'Â © en 1866 par un pharmacien, le docteur Pemberton( Il est donc plus jeune que Pepsi). Il a ÂÆ'Â ©tablit ses activitÂÆ'Â ©s dans 200 pays ou il commercialise plus de 160 breuvages diffÂÆ'Â ©rents. Il reprÂÆ'Â ©sente 51% du marchÂÆ'Â © mondial du soft-drink, et 2% du marchÂÆ'Â © planÂÆ'Â ©taire des boissons non alcoolisÂÆ'Â ©es. Pepsi lui joue la carte de la diversitÂÆ'Â ©, la moitiÂÆ'Â © se son chiffre d'affaires provient de son activitÂÆ'Â © biscuits d'apÂÆ'Â ©ritifs ÂÆ' l'enseigne Frito-Lay. La firme est donc leader mondial dans ce secteur qui lui est trÂÆ's profitable. Jusqu'en 1997 Pepsi possÂÆ'Â ©dait ÂÆ'Â ©galement en portefeuille les restaurants Kentucky Fried Chicken, Pizza-Hut et Taco-Bell. Ces activitÂÆ'Â ©s ont depuis ÂÆ'Â ©tÂÆ'Â © logÂÆ'Â ©es dans Tricorn une entitÂÆ'Â © indÂÆ'Â ©pendante cotÂÆ'Â ©e a Wall Street, afin de gÂÆ'Â ©nÂÆ'Â ©rer du...

Arrogance in Oedipus the King and Job

In this article I will explain how arrogance plays an important role in literature. Before you begin, you need to fully understand what arrogance is. Pride does not allow you to think or listen to important things if it does not differ from your ideas or ideology. When becoming arrogant, they are better than others, and eventually immerse themselves in the real nature of the situation. To illustrate this point we compare the Biblical text Job with the Greek tragedy Oedipus Rex written by two literary works, Sophocles. Among the kings of Sophocles' Oedipus, Oedipus was in charge of his tragedy. From his arrogance and stubborn character he was urged to make an impulsive decision, which ultimately led to his disappointment. Edipus and the people around it thought that fate was the root of Edipus 's problem, but Edepus' decision showed the audience he was responsible for. Edips is a constantly moving person. When the priests began seeking his help, he was sending Kryon to God to find God 's advice. When chorus is displayed ... Show details The quality of King Oedipus is fine, but he has many weaknesses leading to his disappointment. King Oedipus was drawn as a relatively unstable and arrogant ruler and he accused Teiresias that he plans to immediately acquire the throne in Kryon. As a man, Edeps is depicted as overconfidence and arrogance. Edips first fleeed Corinth to change his fate and confidently believed that he avoided his unhappy prophecies. The fact that he murdered an unknown man on the road to Thebes also revealed his temper. The main weakness of Oedipus as her husband is that he accepts his wife's advice and no longer asks for answers. Excessive self confidence and persistence in finding the truth of Edips, learned that he had fulfilled the prophecy, which ruined his life. King Oedipus is a drama about his struggle between the famous king and free will and his so-called fate. Edeps is predicted to kill his father and marry his mother. After learning the p rophecy, Edeps had acted immediately and left home Collins to avoid so-called parents. In King Oedipus, Sophocles showed that the action of Oedipus contributed to his downfall; this was his innocence and was very proud. At this point the speaker noticed that the foundation of his travel is the desire to find his house in heaven. Sailors are one of the most poems written in English. As I have seen, there are many discussions in the situation of the speaker, many people oppose it. This is almost certainly not agreed, but speakers always think that they are the same person.

Business Plan - Major Assignment Essay Example | Topics and Well Written Essays - 1750 words

Business Plan - Major Assignment - Essay Example The reason for picking this line of business was due to the nature of the service sector in returning profits on investment. However, the investment has to undergo intense planning in order to ensure that the factors that guided the operations and running of the restaurant will ensure returns on investment. The main reason of picking the Montclair region is due to the availability of a facility that the owner of the business inherited from their father. In effect, this facility shoulders some of the burden that comes with leasing property to conduct business. The company venture into this area due to the lack of another restaurant to offer two differentiated products at the same time. In this case, the restaurants, fast foods, and other franchises operating in this area operated along one segment without considering combining two segments in order to offer differentiated products. Company Profile This new company will be unique from any other restaurant in the area chosen to establis h the restaurant. In addition, the restaurant is going to be a sole proprietorship, which means that the owner will own the facility and be responsible of any profits and losses or profits that the business might incur. The idea to start the idea was born when the facility to establish the restaurant was offered to the owner by his father who operated a restaurant in the same location. Tentatively named, Eagle Group Restaurant, the restaurant will serve a dual service role in that it aims at providing families dining services as well as provide these families with an experience of intimacy. To achieve this, the restaurant will offer customers a diverse menu that will come along with portions that were generous at reasonable prices while adopting a Texan Midwestern theme. In order to recreate this theme, the restaurant will provide the dining area with a smaller unique menu that will continuously be changing depending on the season in time. The decor of the restaurant will include be ige colors, tubing made of black metal, and a fountain garden styling with the walls constructed of bricks. In order to ensure that the decor remained unique in nature, the restaurant will feature an entertainment platform that focused on live cooking for a section of the clientele. Mission Statement The mission of the company will be to aim at exceeding the expectations of a customer by providing the appropriate ambience for the perception of all their senses. In order to achieve this mission, the restaurant will ensure that the atmosphere was pleasing to their senses of touch, smell, sight, hearing, and tasting by being provided with an exciting environment that was creative in nature. In addition, the restaurant will train their employees and equip them with the exceptional skills for customer service that will ensure that they made decisions based on business philosophies. Market Research Montclair, New Jersey has recently witnessed an influx of restaurants with many of these re staurants being franchise operations such as the Acappello (Acappello). However, the industry appears to be stable, which indicates that there is room for growth in the future with the economy of the area set to be maintained

Materials & Manufacturing Process Selection Coursework - 1

Materials & Manufacturing Process Selection - Coursework Example Now, Aston Martin is a British luxury car makers and being a sports car Aston Martin lays much importance on its brake discs. According to Nice(2014) â€Å"Most modern cars have disc brakes on the front wheels, and some have disc brakes on all four wheels. This is the part of the brake system that does the actual work of stopping the car†. The brake disc controls the car in a unique way as it is directly related to the performance of the car. As we know, the brake disc are used for vehicle braking and is usually made of cast iron. In a sports car like Aston Martin, the break disc is controlled by the amount of pressure placed by the sports driver on the breaking pads. The brake disc is connected with other assembly parts of car like the piston, brake hose, wheel stud, caliper and break hose. The brake disc is exposed to many situation while it is operating and one of them is the stresses. One of the stress is the thermal stress because the car is fast paced and any kind of heat exposure can have credible effect on the brake disc. In this case study, the brake disc is designed for the Aston Martin and being a luxury sports car, it demands brake disc which can resist much temperature hike. Usually, the break disc need to resist temperature as high as 150 – 300 degree centigrade. When the vehicle operates it is exposed to many situations and the brake disc need to control the wear and tear and also the friction at this point. According to Agnihotri ( 2014,pg.40-49) â€Å"The disc brake is a device for slowing or stopping the rotation of a wheel. Friction causes the disc and attached wheel to slow or stop. Brakes convert friction to heat, but if the brakes get too hot, they will cease to work because they cannot dissipate enough heat†. Normally, the brake disc operates in a harsh environment and should be designed to withstand extreme temperature and tedious service atmospheres. To obtain optimum racing brake and service condition the brake disc is manufactured

Large classes Essay Example for Free

Large classes Essay When students are in large classes it is very hard for the teacher to give every student individual attention. What can educational authorities do about this? It is quite obvious that when the students are in very large numbers in a class, the teacher can’t pay individual attention. I think as far as students are attentive in the class, teachers attention to individual hardly matters. Not all students in a class need personal attention, because they are smart and grasp the lessons quickly by themselves. However some of the students who are a little weak can surely get personal attention of the teachers. Nevertheless for the teacher to be able to monitor progress of all students of a class, it is necessary that proper student teacher ratio is adhered to. Student-Teacher ratio refers to the number of teachers in a school or university with respect to the number of students who attend the school or university. For example, a student teacher ratio of 10:1 means that there are 10 students for every one teacher available. The term can also be reversed to be teacher-student ratio. If one classroom has a 30:1 ratio and the other has a 10:1 ratio, the school could claim to have a 20:1 ratio overall. But if the ratio is 50:1, the school needs to hire more teachers. In a way 40:1 is the ideal ratio where all students can get proper attention of the teacher. Summarizing, this is the responsibility of the educational authorities to inspect schools and universities periodically to ensure a right student-teacher ratio and in the event of this ratio changing due to greater number of students, educational authorities must strictly advice schools to hire more teachers and maintain appropriate student – teacher ratio. This shall help all students get better attention of the teachers if not individual attention.

My Best Friend Essay -- Friendship Essay Personal Narrative

My Best Friend   Ã‚  Ã‚  Ã‚  Ã‚  It was raining the day Mark Turner died. On a dark, rainy summer night, he foolishly got in the passenger side of a 1998 midnight blue Eclipse. His 19 year old cousin Sam, was the driver, and Sam had a little too much to drink that night. At about three in the morning, they were leaving a party that one of Sam's friends threw. They were rushing home, because they already had missed curfew by two hours. Not aware of his surroundings, Sam carelessly got on the wrong side of the road. A speeding pickup was heading right their way. By the time they saw the truck, it was too late. Sam swerved his car to the right. Although they missed hitting the truck by a few inches, the sleet on the road from the rain caused them to go over the rail of a bridge. They were over a 100 feet in the air. Sam died instantly from the impact of the paved concrete below, but their still was a little hope for Mark. Obviously not enough, because he was pronounced dead at approximately 5:38 that morning.   Ã‚  Ã‚  Ã‚  Ã‚  Mark and I grew up in one of those small towns were everybody knew everybody. He lived just two houses down from me. Everything we did, we did together. He knew and understood me like no one else did. He was always there for me through thick and thin. He was the only person who I can say was my best friend. Whenever we got into a fight, I could never be mad at him for more than a day. . We were a team, like Batman and Robin, or Starsky and Hutch, we were blood brothers for li...

Dettol Marketing

Dettol Brand is strongly positioned in the market as â€Å"The best killing germs antiseptic†. It is market leader and it has strong credibility and trust, it’s a top of mind in its category and it has two value propositions: functional (protection for germs and killing wounds) and emotional (love and care from a mother taking care of her child). This emotional campaign was supported with a strong advertising campaign where a mother is shown reading a letter from her son who is in a boarding school, the mother wasn’t worried about her son because he was away from home because she felt he was safe with the protection of Dettol.The campaign helped in making emotional connection with consumers and people remembered the campaign even long after it was discontinued. Everyone knows Dettol as a brand who helps you protect your family’s hygiene and health, it was a â€Å"must-have† product for every household in United Kingdome and India. ACNielsen made a s tudy that backed this theory up stating that Dettol is in the top rank of popularity as one of the most trusted brands.But as it is strongly positioned, everyone thinks about Dettol as a synonymous of â€Å"germ killer† and â€Å"antiseptic†. When they tried to introduce several new brand extensions to the market it was very difficult to change people’s mind about seeing the brand for other purposes or uses instead of just antiseptic. Most of these brand extensions didn’t have the expected results and had very poor sales level, for example: Medicated plasters, shaving cream, talc, floor cleaner and mouthwash: they didn’t achieve the expected results in sales and market share was not significant. They found competition in those categories, brands that were already positioned in the market and Dettol couldn’t compete. The only product that was successful in sales was the soap and liquid soap, probably because these products are strongly associ ated with germ killing. It achieved 44% of value share in liquid soap.It was very difficult and maybe inappropriate to introduce all these new products extensions with the Dettol name, maybe they could have used another name because the â€Å"Dettol† brand was so associated to â€Å"antiseptic†, that it became generic among the target market. For example, it would be similar to say that â€Å"Kleenex† wants to sell shampoo. People just wouldn’t accept it and it would be very difficult to change this strong brand association to one specific concept or product.

Luca Pacioli

Fra Luca Bartolomeo de Pacioli (sometimes Paciolo) (1445–1514 or 1517) was an Italian mathematician and Franciscan friar, collaborator with Leonardo da Vinci, and seminal contributor to the field now known as accounting. He was also called Luca di Borgo after his birthplace, Borgo Santo Sepolcro, Tuscany. Luca Pacioli studied in Venice and Rome and became a Franciscan friar in the 1470s. He was a travelling mathematics tutor until 1497, when he accepted an invitation from Lodovico Sforza (â€Å"Il Moro†) to work in Milan. There he collaborated with, lived with, and taught mathematics to Leonardo da Vinci. In 1499, Pacioli and Leonardo were forced to flee Milan when Louis XII of France seized the city and drove their patron out. After that, Pacioli and Leonardo frequently traveled together. Upon return to his hometown, Pacioli died of old age in 1517. Pacioli published several works on mathematics, including: Summa de arithmetica, geometria, proportioni et proportionalita (Venice 1494), a synthesis of the mathematical knowledge of his time, is also notable for including the first published description of the method of keeping accounts that Venetian merchants used during the Italian Renaissance, known as the double-entry accounting system. Although Pacioli codified rather than invented this system, he is widely regarded as the â€Å"Father of Accounting†. The system he published included most of the accounting cycle as we know it today. He described the use of journals and ledgers, and warned that a person should not go to sleep at night until the debits equalled the credits. His ledger had accounts for assets (including receivables and inventories), liabilities, capital, income, and expenses—the account categories that are reported on an organization's balance sheet and income statement, respectively. He demonstrated year-end closing entries and proposed that a trial balance be used to prove a balanced ledger. Also, his treatise touches on a wide range of related topics from accounting ethics to cost accounting.

Sociological View of Shawshank Redemption essays

Sociological View of Shawshank Redemption essays When a book industry addresses sociological concerns, it sometimes presents an incomplete and unfamiliar image. This is not to say that these industries, which deal with sociology, always misinterpret substantive matters, however, many do not present all the issues. In particular, books that deal with prisons often disregard the human factor housed within. To a certain extent, they may ignore specific factors because some would be uninterested in a book that offers the premise that convicts who spend their lives in prison loose their humanity and hope. The Shawshank Redemption is the exception. The story portrays a prison as an institution which does nothing more than store individuals. Similarly, several sociological themes are addressed in the book, such as, rehabilitation and reintegration. This work briefly analyzes the book, while focusing specifically on the substantive aspects in terms of sociology. The Shawshank Redemption opens in 1947, as banker Andy Durfresne is being wrongly convicted and punished with a double life sentence for the murder of his wife and her lover. He is incarcerated in Maines Shawshank prison facility where his distant and slightly superior manner prevents good relations with the guards and his fellow convicts. However, Andy gradually develops a friendship with a well-respected lifer named Ellis Red Redding, the prisons self-proclaimed Sears and Roebuck who is known to locate certain items from time to time. He also gets on the better side of Shawshanks Bible-thumping warden by doing some financial consulting, but Andy is not merely a stooge for the warden and his goons. As a smart man, he is constantly working towards his ultimate goal of getting out of prison one way or another. His methods win him many friends and admirers in prison, but it is the friendship of Red that he values most. After thirty long years behind bar...

Plagiarism Essay Example | Topics and Well Written Essays - 250 words - 1

Plagiarism - Essay Example In common parlance, plagiarism simply implies copying a text from somewhere and pasting it in some other document without indicating that it was copied or, from where it was copied. Such a document is then used for personal purposes. Plagiarism can have serious consequences. The person who plagiarizes can be suspended, barred, his degrees can be taken away, he can be sacked out of his job and thus his career will be ruined. When a student plagiarizes, he or she can be sent away from the university. Persons, who plagiarize, lard their unimpressive works with the excellent works already done by other people. In case of academics, plagiarism done by students, teachers, professors and other staff are considered as academic offences and they are subject to punishment by their respective institutions. In case of journalism, plagiarism is supposed to violation of their contract. The most fast growing form of plagiarism in today’s world is the online plagiarism. It is very easy to cop y any document from the internet and therefore this problem is fast growing. Another form of plagiarism is self-plagiarism. In this form of plagiarism, an individual reuses the information from his own work to complete some other work without mentioning that he has done so. Many online softwares are being developed to limit the offence of plagiarism. Some of them are turnitin.com, duplichecker.com etc. (Calabrese; McCaldin; What is plagiarism) In this week, I did five assignments. The topics were provided to me. At first, I understood what the topic demands me to do. Then I took help from various kinds of references from the web. I studied the articles that were relevant for my assignment in detail and then I analyzed those articles and finished the assignment writing in my own words. I did not copy directly from the reference that I found. To protect myself from plagiarism, I have set quotation marks around any kind of copied text if any. I have also provided in-text references stating

The history of the second amendment and gun control in America Essay

The history of the second amendment and gun control in America - Essay Example Personal opinion along with opinion of the other scholars regarding this development have been carefully avoided that has reduced this paper into mere statements of facts surrounding the development of the second amendment of the USA constitution in connection with gun control. The second amendment of the United States Constitution is an inseparable part of the United States Bill of Rights that protects the right to keep a firearm in possession by an USA citizen without moving into legal hazards. Owing to its historical nature this has become a soft spot in US sentiment and proponents favoring and disposing this right are all most in equal number. The consequences were often been grave, yet it seems the lion’s share of USA population prefers to own a gun rather than remain bereft of it1. However such discussion is beyond the scope of this paper and it solely concentrates on the historical development of second amendment of the US constitution and the gun control in America wit h respect to the same. The ratification of Second Amendment in 1791 In an unexpectedly hastened political movement just following the drafting of US constitution; the right to ownership of a gun by common US citizens was paved its way into the constitution. A committee that included James Madison inked the ownership of gun by the US citizens. Madison took the prime role drafting that part with a view to create a regulated militia that was believed to provide the country a secondary line of defense strengthening its security. It was strongly believed while incorporating that amendment that in case the people were retrained from that right; it would seriously hamper the security of the nation as well as their individual security2. The Bliss versus the Commonwealth case and the individual right related Jeopardy of 1822 The individual right to guns or any sort of fire arms and to be precise arms of any nature encountered its first counter attack long back in 1822. A case was filed in Ke ntucky when a man named Bliss was charged with carrying a sword hidden in a cane box was caught and immediately convicted. A fine of $100 was imposed upon him; the money was quite hefty considering the market value of that time. In tune with the previous amendment of 1971; it was declared by the court that the person cannot be considered as a convict as the sole purpose of him carrying an arm was for her own defense. The majority of the judges supported the decision and it cemented the right of an individual to carry arms for her own or state’s defense. Bliss was freed with full honor and dignity and carrying of arms within any place of the Unites States was legalized3. The Dred Scott versus the Stanford case of 1856 The legalization of carrying fire arms or gun within the boundary of the United States in its initial days was a culmination of court verdicts as it reflects in case of The Dred Scott versus the Stanford case of 18564. Slaves formed an important part in American population and they after a hard fought legal battle that often shed barrels of blood became legal inhabitants to the so called land of freedom. Regarding the aforementioned case when a question raised that whether a slave can enjoy the same privilege of carrying guns like any other American citizen; the court opined in favor of the slaves. In a short and precise verdict the American Supreme Court declared that slaves being full-fledged American citizens are also bestowed with the

Political Ideologies of American Law Essay Example | Topics and Well Written Essays - 750 words - 2

Political Ideologies of American Law - Essay Example Communism on the other hand, as defined by West Encyclopedia for American Law is â€Å"a theoretical economic system characterized by the collective ownership of property and by the organization of labor for the common.†. The purpose of communism is to have common ownership of properties. The government regulates access to labor and its produce on to what is satisfactorily needed by each individual in the society. There are different kinds and forms of communism developed by several philosophers such as Karl Marx and Vladimir Lenin. But we shall focus on the economic reforms that both Libertarianism and Communism wish to offer.   Communism believes that the working class is the solution and that giving more power to the working class, dissolving any division in the society and avoiding any possible exploitation from the capitalist class can eliminate a division in society. This is why the government chooses to regulate the economy, and abolishes private ownership. Communism sees capitalism as a mere exploitation of the working class.   Rousseaus (1978) origin story of the bourgeois political order holds that the ideology of communism, evolves through a pledge by the citizenry, a social pact to establish equality among each other, that they will place themselves under the same conditions and enjoy the same rights (p. 76).   Libertarianism and Communism are two opposite ideology, put it simply, the first gives importance and the sanctity of an individual’s freedom, separate from any control by society. It is the free will and independence of man and his own volition that controls his fate. On the other hand, the Communist is ruled by the society, as a working class, co-equal in everything without any other class or division. It is unity between every man, without having one man better than the other.

In this task, you will explore the process of selecting a research Assignment

In this task, you will explore the process of selecting a research topic. You may use journal articles, scholarly books, and dis - Assignment Example University of Southampton: Mathematical Sciences: databases & indexes Two additional keywords i. Teaching methods ii. Curriculum Key words that yielded the most useful searches i. Misconception ii. Area and perimeter D. Annotated bibliography for five sources identified in your search. Carle, S. (1993). Student Held Misconceptions Regarding Area and Perimeter of Rectangles. Boston: University of Massachusetts. This source focuses on the misconceptions of students in relation to area and perimeter of rectangles. Carle (1993) describes that students enter classroom with personal schemas, anchored in their ideas and experiences, which impact on their interpretation, reception, and recollection of new information. The author’s essentially recommends that the teachers should understand the impacts of such schemas. The author observes that the students manipulate and apply information without difficulties in class, only to forget the content after a while. Consequently, misconceptio ns are entangled into schemas, hence obstructing with the reception of information. Furthermore, the author discusses a framework including Anderson's theory of memory, taxonomy of critical thinking dispositions and abilities, Ennis' definition of critical thinking and cognitive psychology. ... The author has explained how the process of identification starts with pre-test analysis, which has five misconceptions including spatial bias, Equality Assumptions, Conversion Conclusion, Increase/Decrease assumption, and Fallacy of multiples. Disclosure of different types of misconceptions has a direct implication on the current study, which primarily deals with the way such misconceptions affect students’ understanding of area and perimeter formulas. Also useful from this source are the several theories that the author has explained which can help teachers in establishing the process of getting rid of misconception as well as initiating education change – this information can help in formulation the solution and recommendation in the current area of study. Although this source has some very relevant information that relates to the current topic, its usefulness is somewhat limited because it was published two decades ago, and many things have since changed. Therefore, its relevance is subject to further investigations on the more recent studies, to find out if any substantial changes have occurred in connection with the author’s findings. The author concludes the thesis by noting that the multi-faceted framework is very useful in investigating ways of building lessons, while focusing on elimination of particular misconceptions. Furthermore, the author makes suggestions on the manner in which the current innovative educational methods can be improved to aid students in understanding of formulas and mathematics in general. I reacted very positively to this source, because I found its multi-faced framework of investigating students’

Historical cost accounting Advantages and disadvantages

Historical cost accounting Advantages and disadvantages Financial policy and accounting Financial policy is to determines hoe a business is to be financed, whether by equity or preference share capital, and extent to which reliance is to be placed upon long term or short term borrowing. In addition the credit and discount policies followed to be determined policies companies have a duty to publish account Historical costing Historical cost is the original monetary value of an economic item. Historical is based on the stable measuring units assumption Historical cost accounting is the situation in which accountants record revenue, expenditure and asset acquisition and disposal at historical cost: that is, the actual amounts of money, or moneys worth, received or paid to complete the transaction. Historical cost accounting is also called because it concern itself with the recording of actual cost on after the date when these are in cured. There are two basic costing system 1 is job costing and 2 is process costing. Actual cost is the part of most modern standard costing system but they are limited value. A basis for the treatment of assets in financial statements where they are recorded at their historical cost, without adjustment for inflation or other price variations What is historical cost accounting? Historical cost is a term used instead of the cost. Cost and historical cost usually mean the original cost at the time of a transaction. Historical cost is helps to distinguish an assets original cost from its replacement cost, current cost, or inflation-adjusted cost. Example, Land purchased in 1992 at cost of $80,000 and still owned by the buyer will be reported on the buyers balance sheet at its cost or historical cost of $80,000 even though its current cost,  replacement cost, and inflation-adjusted cost is much higher today. The cost principle or historical cost principle states that an asset should be reported at its cost (cash or cash equivalent amount) at the time of the exchange transaction and should include all costs necessary to get the asset in place and ready for use. Historical cost principle in accounting Historical cost principle means that assets and liabilities are recorded at their actual historical cost. When an asset is written off, the loss is recorded as the historical cost of the asset less any accumulated depreciation. Typically, the asset would be fully depreciated and thus no loss recorded but this isnt always the case. If the asset is sold the gain or loss is recorded as the amount received for the asset less the historical cost (net of any accumulated depreciation). In both cases, youre using the historical cost as your basis in the asset, but in the write off, you didnt receive anything in return for the asset. To record a sale, you must account for the payment you receive and that amount is of course, the current value of the asset at least its value to someone (the purchaser). Advantages and disadvantages of historical cost accounting Advantages Historical cost accounts are straightforward to produce Historical cost accounts do not record gains until they are realized Historical cost accounts are still used in most accounting systems Disadvantages Historical cost accounts give no indication of current values of the assets of a business Historical cost accounts do not record the opportunity costs of the use of older assets, particularly property which may be recorded at a value based on costs incurred many years ago Historical cost accounts do not measure the loss of value of monetary assets as a result of inflation. Standard costing Standard costing is an important topic of cost accounting. Standard costs are generally connected with a manufacturing companys costs of direct material, direct labor, and manufacturing overhead. Rather than conveying the actual costs of direct material, direct labor, and manufacturing overhead to a product, several manufacturers allocate the expected or standard cost. This means that a manufacturers inventory and cost of goods sold will begin amounts reflecting the standard costs, not the actual costs, of a product. Manufacturers, at rest to pay the actual costs. As a result there are almost always differences between the actual costs and the standard costs, and those differences are known as variances. Standard costing and the related variances is a valuable management tool. If a variance arise, management becomes aware that manufacturing costs have different form the standard (planned, probable) costs. If actual costs are greater than standard costs the variance is unfavorable. An unfavorable variance tells management that if everything else stays constant the companys actual profit will be less than planned. If actual costs are less than standard costs the variance is favorable. A favorable variance tells management that if everything else stays constant the actual profit will likely exceed the planned profit. The earlier that the accounting system reports a variance, the earlier that management can direct its notice to the difference from the planned amounts. If we assume that a company uses the perpetual inventory system and that it carry all of its inventory accounts at standard cost (including Direct Materials Inventory or Stores), then the standard cost of a finished product is the sum of the standard costs of the inputs:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  1. Direct material   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  2. Direct labor   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  3. Manufacturing overhead   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  a. Variable manufacturing overhead   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  b. Fixed manufacturing overhead Standard costs are those cost which are established through identify an objective connection between specific inputs and estimated outputs. Standard costs are usually related to warily analyze phenomenon both in the laborator and in the work place. Marginal costing Marginal cost is the variable cost of one unit product or service. Marginal cost is alternative method of costing to absorption costing. Marginal cost is variable cost charged as a cost of sale and a contribution cost is calculate (sale revenue minus variable cost of sale). Closing stock of work in progress or finished goods are value at the marginal (variable) production cost. Fixed cost is treating as a period cost and charged into the profit and loss account incurred the period of accounting Marginal production cost per unit of an item usually consists of the following. Direct material Direct labour production overheads Direct labour cost might be excluded from marginal costs when the work force is given number of employees on a fixed wages of salary. Even so it is not uncommon for direct labour to be treated as variable cost. When employee are paid a basic wage for a fixed working period. If in doubt you should tread direct labour as a variable cost unless given clear indicator to the country. Direct labour is a often steep cost. With sufficiently short step to be make a labour cost in a variable. The marginal cost of asset usully consist of the marginal cost of production adjusted for stick movement plus the variable selling cost The most important feature of marginal costing is the division of cost into those which are marginal (variable) those which are fixed. The latter are not apportioned to cost centers or products as under and other costing system. Instead they are charged against sale revenues within the period in which are incurred. this deviation of the cost are there application in a appropriate manner is extremely use full in showing management the effect decision, particularly those connected with short term utilization of production capacity. Principles of marginal costing: The marginal principal costing are as Period fixed cost are same any volume of sales and production (provided the level of activity within the relevant range) . selling by an extra item product or service following are as Revenue will be increase by the sale volume of sold item Cost will be increase by the per unit cost Profit will be increase by the contribution amount earned from the extra item The volume of sales falls by one item. Profit will be fall by amount of earned contribution item Profit is measurement should be based on analysis of total contribution. When a unit product is made the extra cost incurred for the manufacture variable Production cost. fixed costs are unaffected, no extra fixed cost are incurred when output is increased. The valuation of closing stock should be at variable production cost Decision accounting The comparison of an alternative courses of action may be facilitated the use of cost data. Latter may be collected by part of a routine or deal with the special problems when it arise strictly speaking, this is not a separate system. It calls upon another information system which indicates the management project likely maximum profit minimum loss. decision on capital expenditure whether to make or buy., what price should be charged as to subcontract and other important matter may all be assisted by the employment of accounting information. A few words on the role of decision making are very appropriate stage. One of the most important function of top management is to make decision. Irrespective of the method of employed decision making implies a choice from a number of alternative. Ther are two basic selection methods First the selection of the particular field in which the final decisions to be made, production is increased, the labour force may large new machine may be introduced: if sale are to be expanded the initial choice between employing more sales men identifying the advertisement to other sale publicity. Once a initial selection has been made, second choice must be follow, if machine is to be purchased Control accounting The comparison of an alternative courses of action may be facilitated the use of cost data. Latter may be collected by part of a routine or deal with the special problems when it arise strictly speaking, this is not a separate system. It calls upon another information system which indicates the management project likely maximum profit minimum loss. decision on capital expenditure whether to make or buy., what price should be charged as to subcontract and other important matter may all be assisted by the employment of accounting information. A few words on the role of decision making are very appropriate stage. One of the most important function of top management is to make decision. Irrespective of the method of employed decision making implies a choice from a number of alternative. Their are two basic selection methods First the selection of the particular field in which the final decisions to be made, production is increased, the labour force may larger new machine may be introduced: if sale are to be expanded the initial choice between employing more sales men identifying the advertisement to other sale publicity. Once a initial selection has been made, second choice must be follow, if machine is to be purchased

The Great Gatsby: The Sympathetic Readers Essay -- Great Gatsby Essays

The Great Gatsby:  Ã‚   The Sympathetic Readers You can easily become very sympathetic to a character by how the author portrays him or her in a story. In The Great Gatsby the main character is an ostentatious bootlegger who pines for one thing, a married woman. Somehow, the author swindles the reader into being sympathetic for Gatsby throughout the entire novel. Fitzgerald makes the reader compassionate by showing how Gatsby had extravagant parties for anyone who wanted to come, how he struggled to get ahead in life, and how he endeavored for Daisy's love.   Ã‚  Ã‚   Gatsby had an exuberant and lavish party almost every night. His house was full of people, some of whom he had never met before. "I believe that on the first night I went to Gatsby's house I was one of the few guests who had actually been invited. People were not invited - they went there." (45) Some may think Gatsby was just trying to swagger. However, if this was the circumstance he would have just invited the people he wanted to show off to. To hold these prodigal parties Gatsby may have obtained money from racketeering but he still used it appropriately. He had dignified caterers, brilliant and luminous lights, scrumptious and exquisite food, and a grand orchestra at all of his parties. Gatsby let people have a great time at his expense. "I like to come," one guest said. "I never care what I do, so I always have a good time. When I was here last a I tore my gown on a chair, and he (Gatsby) asked me my name and address-inside of a week I got a package from Croirier's with a new evening gown in it." This incident was not even Gatsby's fault, but he was kind enough to pay for a brand new, exorbitant dress. Despite Gatsby's ex... ...sby fabricated that he had been the one driving the car. He waited outside Daisy's house just to make sure Tom didn't aggrieve Daisy.   Ã‚  Ã‚   The dictionary defines "great" as an adjective that means remarkable in magnitude, degree, or effectiveness, full of emotion, eminent, distinguished, grand, markedly superior in character or quality, noble, remarkably skilled, marked by enthusiasm, used as a generalized term of approval. All of these terms together though can not adequately describe Gatsby. Nick declares, "They're a rotten crowd. You're worth the whole damn bunch put together." Nick vocally expresses his admiration for The Great Gatsby. The reader is compelled to agree, conjuring up all of the sentiments of the very definitions of "great". Despite some of the methods and antics utilized by Gatsby, in the end we all became sympathetic readers. The Great Gatsby: The Sympathetic Readers Essay -- Great Gatsby Essays The Great Gatsby:  Ã‚   The Sympathetic Readers You can easily become very sympathetic to a character by how the author portrays him or her in a story. In The Great Gatsby the main character is an ostentatious bootlegger who pines for one thing, a married woman. Somehow, the author swindles the reader into being sympathetic for Gatsby throughout the entire novel. Fitzgerald makes the reader compassionate by showing how Gatsby had extravagant parties for anyone who wanted to come, how he struggled to get ahead in life, and how he endeavored for Daisy's love.   Ã‚  Ã‚   Gatsby had an exuberant and lavish party almost every night. His house was full of people, some of whom he had never met before. "I believe that on the first night I went to Gatsby's house I was one of the few guests who had actually been invited. People were not invited - they went there." (45) Some may think Gatsby was just trying to swagger. However, if this was the circumstance he would have just invited the people he wanted to show off to. To hold these prodigal parties Gatsby may have obtained money from racketeering but he still used it appropriately. He had dignified caterers, brilliant and luminous lights, scrumptious and exquisite food, and a grand orchestra at all of his parties. Gatsby let people have a great time at his expense. "I like to come," one guest said. "I never care what I do, so I always have a good time. When I was here last a I tore my gown on a chair, and he (Gatsby) asked me my name and address-inside of a week I got a package from Croirier's with a new evening gown in it." This incident was not even Gatsby's fault, but he was kind enough to pay for a brand new, exorbitant dress. Despite Gatsby's ex... ...sby fabricated that he had been the one driving the car. He waited outside Daisy's house just to make sure Tom didn't aggrieve Daisy.   Ã‚  Ã‚   The dictionary defines "great" as an adjective that means remarkable in magnitude, degree, or effectiveness, full of emotion, eminent, distinguished, grand, markedly superior in character or quality, noble, remarkably skilled, marked by enthusiasm, used as a generalized term of approval. All of these terms together though can not adequately describe Gatsby. Nick declares, "They're a rotten crowd. You're worth the whole damn bunch put together." Nick vocally expresses his admiration for The Great Gatsby. The reader is compelled to agree, conjuring up all of the sentiments of the very definitions of "great". Despite some of the methods and antics utilized by Gatsby, in the end we all became sympathetic readers.

Behind Closed Doors at WorldCom Essay

1.Two General Accounting employees—Dan Renfroe and Angela Walter—made journal entries in the amount of $150 million and $171 million, respectively, without detailed support. It was noted that this was not out of the ordinary at WorldCom. In your opinion, was this a proper accounting practice? Explain. Though this may not be out of the ordinary for WorldCom, this is not a correct accounting practice. The way the entries were made does not comply with the proper account practice according to GAAP. Detailed support is an important part of providing support to a journal entry and it explains the reason or purpose as to why the journal entry was created. 2.Based on GAPP, describe the propriety or impropriety of releasing of $150 million in line cost accruals in the Wireless division over Deloris DiCicco’s objections. Support your position using the authoritative accounting literature. When instructed to reduce the Wireless Division’s line cost by $150 million due to savings from the prior period, DiCicco refused because there was no support for the entry.   WorldCom would prepare an adjusting entry each month to recognize the estimated cost of the period as period expense, by capitalizing the expense as an accrued interest. According to GAAP, a line item cost must be reported as an expense on a company’s income statement. WorldCom capitalized the line expense, instead of expensing it and placed it on the balance sheet as an accrued liability rather than on the income statement as an operating expense. 3.On the topic of capitalizing line costs, critique the rationale included in CEO Scott Sullivan’s White Paper. Based on your own analysis of GAAP, explain the propriety or impropriety of capitalizing line costs in the telecom industry. In the White Paper presented to the Board of Directors, the CEO Scott Sullivan supported the decision to capitalize line costs. Sullivan provided that the White Paper was in line with the company’s goal of maintaining strong growth rate through increasing its capital investment. Management noted that the treatment of the E/R cots as an asset was in no way in any contradiction of the definition of an asset as per FASB Concept Statement No. 6 which states, â€Å"Assets are probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events†. However, as per GAAP, line costs must be reported as an expense in the company’s income statement as these are fundamentally,  ope rating expenses. It was put in the Balance Sheet as an accrued liability rather than in the income statement as an accrued expense. This resulted in falsely projecting income and profits; and concealing huge losses by wrongly capitalizing the line costs. 4.Consider journal entry that recognized $35 million of revenue in 2001 from the EDS contract based on WorlCom’s expectation that the five-year required cumulative minimum payment would not be met. Based on your own analysis of GAAP, explain the propriety to impropriety of this journal entry. This is not in compliance with the provisions of GAAP or SAB 101. Revenue should not be recognized until it is realized or becomes realizable and earned. If we followed this statement the company did not have realized revenue Furthermore, the penalty payments if enforced could not be paid till the year 2005 as stated in the contract. Also, the journal entry resulted in recognizing revenue when it was not earned or realized and thus, overstated the profits. 5.Why do you think the professionals in this case, most of whom are CPA’s, would agree to record a material journal entry contrary to their best professional judgment? I think that in many situations employees were able to twist statements which follow GAAP guidelines. May employees were convinced they were doing the right thing and those that were unwilling to participate were overlooked. Most of the material journal entries which were made contrary to best judgment were so done with a view to mask the declining profits and to show increasing profits, which in turn would increase stock prices. 6.In general, how does the role of Internal Auditing differ from the role of Independent (or External) Auditing? What is the role of Internal Auditing in a well-run corporation? When performed by internal auditors, what is a financial audit versus an operating audit? Do you think WorldCom’s Internal Audit Department was functioning as it should have been? Explain. Internal auditors work within an organization and report to its audit committee and/or directors. They help to design the company’s organizing systems and help develop specific risk management policies. External auditors are independent of the organization they are auditing. They report to the company’s shareholders. They provide their experienced opinion on the truthfulness of the company’s financial statements and perform work on a test basis to monitor systems in place. Internal Auditing  is designed to look at the key risks facing the business and how the business is managing those risks ef fectively. It usually results in recommendations for improvement across departments. Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. A financial audit is an audit or examination of the financial reporting process, determining the reliability and integrity of the financial statements and preparation of such statements. It also involves an appraisal of the internal controls related to the finance function of the enterprise. An operational audit, on the other hand, is a systematic review and evaluation of an operational unit in terms of its effectiveness and efficiency of operations, accomplishment of its laid down objectives and goals, and determining its appropriateness in the use of various resources. It is clear that the WorldCom’s Internal Audit department was not functioning as it should have been. It was concentrating only on operational audits and totally avoiding financial audits. On the cause of cost-saving, it clearly avoided any and every function which could overlap with the role of the external auditors.

Political philosophy Essay

Philosophy is the study of general and fundamental problems, such as those connected with reality, existence, knowledge, values, reason, mind, and language. Philosophy is distinguished from other ways of addressing such problems by its critical, generally systematic approach and its reliance on rational argument. In more casual speech, by extension, â€Å"philosophy† can refer to â€Å"the most basic beliefs, concepts, and attitudes of an individual or group† The word â€Å"philosophy† comes from the Ancient Greek (philosophia), which literally means â€Å"love of wisdom†. [5][6][7] The introduction of the terms â€Å"philosopher† and â€Å"philosophy† has been ascribed to the Greek thinker Pythagoras. Philosophy, which literally means â€Å"the love of wisdom,† is one of the oldest disciplines in history. There are many ideas about philosophers and what they do. Some have even considered the field to be a science that deals with logic and reason. Either way, many famous philosophers have made their contributions known to the world through their writings and their students. Below is a list of the greatest thinkers of all time along with their most important theories about  human nature and other ponderings of the world. Philosophy, which literally means â€Å"the love of wisdom,† is one of the oldest disciplines in history. There are many ideas about philosophers and what they do. Some have even considered the field to be a science that deals with logic and reason. Either way, many famous philosophers have made their contributions known to the world through their writings and their students. Below is a list of the greatest thinkers of all time along with their most important theories about human nature and other ponderings of the world. Karl Marx (1818-1883) Famous For: The Communist Manifesto, co-founder  and father of Socialism & Communism Karl Marx is better known as the â€Å"father of socialism and communism,† one follows the other. Marx has been labeled as a â€Å"revolutionary socialist† for his belief in what has been called dictatorship of Voltaire (1694-1778) Famous For: his philosophical wit French philosopher Francois-Marie Arouet was a well known during the 18th century. He is better known under his pseudonym, Voltaire. Voltaire was an advocate of some of the most basic freedoms, he believed in the freedom of expression, religion and voiced this through his witty writing. One of his the proletariat. In addition to espousing his own philosophies , he was also a sociologist, economist, journalist, and historian. favorite targets was the Catholic church. Socrates (c. 469-399 BC) Famous For: the Socratic Method of logic and a founder of Western philosophy His story began in his hometown of Athens, Greece but unfolded through the writings of his students and fellow philosophers. The field of ethics was the specialty of Socrates and introduced a concept that has been dubbed as elenchus, or the Socratic method. He contributed much to the field of logic and epistimology. Plato (c. 428-348 BC). Famous For: Platonic idealism & the theory of forms Athenian native Plato, and his role in western philosophy can be traced back to when he was student of Socrates . He also excelled in mathematics, logic, ethics, rhetoric, and religion. He founded the Academy in Athens . John Locke (1632-1704) Famous For: theory of mind & Father of Classical Liberalism The effect of English philosopher John Locke has on the world reverberates to this day. His part on the idea of the social contract theory was one he shared with Sir Francis Bacon. The likes of Rousseau, Voltaire, even American revolutionaries have been influenced by his writings. He also offered the theory of mind wherein he states that knowledge is something you are not born with, but learn and experience. Simone de Beauvoir (1908-1986) Famous For: existential feminism & ethics of ambiguity Simone de Beauvoir is viewed as a philosopher, but she saw herself more as a political activist, intellectual, and a writer. She authored numerous books which include The Second Sex, The Mandarins, and She Came to Stay. Jean-Jacques Rousseau (1712- 1778) Adam Smith (1723-1790) Famous For: father of modern economics Famous For: General Will and the moral simplicity  of humanity The political philosophy of Rousseau became the basis of the French Revolution. His ideas not only influenced nations, his work is reflected in the modern thinking in regards to education, political, and sociological matters. Two of his books, Discourse on the Origin of Inequality and On the Social Contract have had its effect on social and political thinking. Best remembered for his writing of An Inquiry into the Nature and Causes of the Wealth of Nations and The Theory of Moral Sentiments, Scottish philosopher Adam Smith was a pioneer in the field of political economy. His ideas in the areas of moral  philosophy and economics have been studied throughout the years, and still is. Aristotle (384–322 BC) Famous For: Aristotelian logic & theory of soul The third member who has greatly influenced western philosophy, Aristotle provided ideas in the areas of aesthetics, ethics, logic, metaphysics, politics, and science. He was a student of Plato and teacher to Alexander the great. Nicomachean Ethics is one of the treatises that Aristotle wrote. He believed that ethics should be applied practically, not merely theorizing it. Francis Bacon (1561-1626) Famous For: the â€Å"Baconian† method of scientific  investigation and creator of empiricism The English Renaissance and Scientific Revolution benefitted from the work and ideas of Sir Francis Bacon. In addition to being a philosopher, Bacon was likewise an author, jurist, statesman, orator, and scientist. He was instrumental in advocating the use of the â€Å"inductive† method when it came to scientific matters, this scientific method was also called â€Å"Baconian method†. Gottfried Leibniz (1646-1716) Famous For: Law of Continuity, Monads, and the Transcendental Law of Homogeneity Gottfried Wilhelm von Leibniz holds a special place in the annals of philosophy and mathematics. As a  mathematician, he refined the use of infinitesimal calculus. As a philosopher, he is best remembered for his â€Å"optimism† and as an advocate of rationalism along with Descartes and Spinoza. He also presented the Law of Continuity. Confucius (551-479 BC) Famous For: The Golden Rule and Confucianism Born during the Spring & Autumn era in Chinese history, Confucius and his ideas on social and personal relationships became a school of thought that many Chinese embraced. He was a voracious writer for which includes the Five Classics in Chinese literature. He believed that proper moral behavior is best practiced, than morality being made  a rule. Rene Descartes (1596-1650). Famous For: being the Father of Modern Philosophy, â€Å"Cartesian† coordinate system & â€Å"I think, therefore I am† Rene’ Descartes influence on the world of philosophy is evident at today’s universities. His book Meditations of First Philosophy is still being used. Perhaps this statement attributed to Descartes will ring a bell, â€Å"I think, therefore I am. † Immanuel Kant (1724-1804) Famous For: transcendental idealism & metaphysics This 18th century German philosopher, Immanuel Kant, contends that â€Å"reason is the source of morality. † His ideas continue to resonate in the halls of academic philosophy. The influence of these ideas is evident in present day thinking on the subject of ethics, epistemology, aesthetics, politics, and metaphysics. In his publication of Critique of Pure Reason, this was his attempt to combine reason with experience to prove failures of â€Å"traditional philosophy. † Friedrich Nietzsche (1844-1900) Famous For: life-affirmation & statement â€Å"God is dead† German philosopher Friedrich Nietzsche and his ideas covered a lot ground and as a result, people began to raise questions they normally would not. The main crux of Nietzsche’s work was the idea of life-affirmation, but he also presented ideas such as  Will to power, perspectivism, master-slave morality, and the Apollonian/Dionysian dichotomy. Albert Camus (1913-1960) Famous For: absurdism & 1957 Nobel Prize for literature Albert Camus received a Nobel Prize for literature in 1957. The award was given in recognition for his attempt to create awareness of the plight of â€Å"the human conscience†. Camus is associated with the tenet known as â€Å"absurdism. † This French-Algeria born philosopher was also an author and journalist. C. S. Lewis (1898-1963). Famous For: The Chronicles of Narnia, â€Å"Screwtape Letters† & â€Å"Mere Christianity† C. S. Lewis was an academic scholar and Christian  apologist. Some of his works are well known, these include,The Chronicles of Narnia, The Screwtape Hannah Arendt (1906-1975) Famous For: being a political theorist & concept of â€Å"Homo faber† Hannah Arendt refused to be labeled as a philosopher on the basis that her work revolved around â€Å"men, not man. † Philosophy deals with man in the singular, Letters and The Problem of Pain. He and J. R. R. Tolkien were friends and part of the English department at Oxford. solo, which is different to what she was, a political theorist, dealing with men and the world around them. Hanna’s passion involved work in the fields of  authority, democracy, the nature of power, politics, and totalitarianism. Thomas Hobbes (1588-1679) Famous For: absolutism for the soveriegn & political philosophy Thomas Hobbes is dubbed as the founder of the â€Å"social contract† tradition. This English philosopher wrote in the mid 17th century, Leviathan, which laid the groundwork for the introduction of the social contract theory. He also was an advocate of liberal thought and â€Å"absolutism for the sovereign. † Bertrand Russell (1872-1970) Famous For: being one of the founders of analytic philosophy Bertrand Arthur William Russell is remembered in  the field of philosophy as a proponent of analytic philosophy. One of his essays has been labeled as the ideal of philosophy, the essay is entitled On Denoting. The British wanted to go against idealism, Russell was their leader. Jean-Paul Sartre (1905-1980) Famous For: the philosophy of existentialism Jean Paul Sartre believed that â€Å"existence precedes essence. † Sartre did not shy from being linked to the ideal of existentialism. He applied his ideals on other areas of his life. Blaise Pascal (1623-1662) Famous For: Pascal’s law in mathematics & Pascal’s wager in philosophy The name of Blaise Pascal is frequently associated  with mathematics. As a philosopher, he proposed what we know as Pascal’s wager, in which people, in general, will bet their life on the existence or non existence of God. Michel Foucault (1926-1984) Famous For: Structuralism and Genealogy What does it take to make another man do your bidding? This was the goal of Michel Foucault. Most of his theories touched on the topic of the â€Å"nature of power† and its purpose. His writings revolved around the social institutions and â€Å"human science†. Albert Schweitzer (1875-1965) Famous For: the idea of the Reverence for Life Albert Schweitzer was a man with many facets. His  goal and philosophy of life was to have a â€Å"Reverence for Life†. He believed that civilization had cast aside its foundation in ethics. His published works, The Birth of the Clinic and The Order of Things helped highlight his views on â€Å"structuralism. † David Hume (1711-1776) Famous For: problem of causation & his book A Treatise of Human Nature One of the pillars of the Scottish Enlightenment, philosopher David Hume is credited with the â€Å"founding document of cognitive science† in his book A Treatise of Human Nature. Hume made every attempt to establish a naturalistic approach in understanding â€Å"man†. One of his arguments, â€Å"Reason is, and ought only to be slave of the passions,† is a longstanding idea that says, â€Å"allow desires to dictate reason. † Origen (c. 185-253) Famous For: one of the early Church Fathers and theologian Origen has been cited by scholars over the centuries, by academics, pastors, priests, and students. He wrote several treatises that covered philosophical theology, exegesis of the bible and textual criticism. He was influenced in his thinking by both Plato and Aristotle. In his discussions and writings, he always alluded to scripture, which he believed is divinely inspired by God. Thomas Paine (1737-1809). Famous For: writing Common Sense during the American Revolution As a political activist, Thomas Paine is regarded who helped two revolutionary wars. A pamphlet he wrote in 1776, entitled Common Sense was instrumental in igniting the fires of freedom and a reason to revolt during the American Revolution. Years later, he wrote Rights of Man that justified the French Revolution. Henry David Thoreau (1817- 1862) Famous For: his books Walden & Civil Disobedience The book Walden was Thoreau’s attempt to express a desire towards living a simple life in nature. Because of another book he wrote, Civil Disobedience, he had been viewed as an anarchist. Thoreau’s idea of giving up illusory ideals in exchange for the true needs of life was something he advocated throughout his life. John Dewey (1859-1952) Famous For: for his ideas on pragmatism & educational progressivism One of the first men to present the idea of John Stuart Mill (1806-1873) Famous For: being the â€Å"most influential English speaking philosopher of the 19th century† John Stuart is regarded as â€Å"the most influential pragmatism as a philosophical concept, Dewey also espoused Reflective Thinking. He believed in the philosophy of education, in which he views  education as a â€Å"social continuity of life. † This is why he championed Educational Progressivism. English speaking philosopher of the 19th century†. Mainly, he was a defender of political philosophy and he comes from the school of utilitarianism. As a member of the British parliament, he played a role highlighting â€Å"liberal political philosophy. † William James (1842-1910) Famous For: the philosophy of religion and theory of emotion William James was part of the philosophical school of pragmatism. More importantly was his application of that school of thought on the philosophy of religion. He also attempted to explain why, if we see a snake, we fear the snake and run. In his theory of emotion, James contends that we see a snake, we run; therefore, we fear the snake. Erich Fromm (1900-1980) Famous For: orientation of character As a humanistic philosopher, Erich Fromm has been linked to the school of critical theory. Some of his exemplary ideas include â€Å"being and having modes of existence. † Escape from Freedom is one of Fromm’s books which tries to explaing man’s changing view of freedom. Niccolo Machiavelli (1469-1527). Famous For: Machiavellianism & The Prince Italian Renaissance philosopher Niccolo Machiavelli  is considered the founder of political science and an expert in political ethics. His main cointributions include political philosophy and realism. His book, The Prince has been viewed as a masterpiece that deals with political philosophy. John Calvin (1509-1564) Famous For: Calvinism & Doctine of Predestination Calvin developed a point of reference in Christianity the has been known as Calvinism. His attempt to explain the â€Å"doctrine of predestination† as it pertains to God and salvation continues to be debated to this day. The Congregational, Presbyterian, and Reformed church base their tenets on the teaching of  John Calvin. Soren Kierkegaard (1813-1855) Famous For: father of existentialism The philosophy of religion and the idea of existentialism are two schools of thought that has Leo Tolstoy (1828-1910) Famous For: War and Peace and Anna Karenina As a social reformer and moral thinker, Leo Tolstoy is known for his novels, War and Peace and Anna been linked to Kierkegaard. Most of his ideas revolve on the issue on how a person lives as an individual. Karenina. He helped shape the idea of Christian anarchist thinking and even pushed the idea of anarcho pacifism. Parmenides (c. 515-450 BC) Famous For: Eleatic school of philosophy. Parmenides founded the Eleatic school of philosophy sometime in the 5th century BC. He presents us with two views of reality, â€Å"what is† and â€Å"the way of opinion. † A quote from him is telling on how he affected western philosophy, â€Å"Thought and being are the same. † Mozi (c. 470-391 BC) Famous For: Mohism Chinese philosopher Mozi was the moving force in the establishment of the school of Mohism. Mozi was a proponent of moral philosophy and ethics. His teaching encouraged self-reflection and being real, not just obedience and ceremony. Thomas Aquinas (1225-1274) Famous For: Thomism and Summa Theologica. Even though he was a priest, Thomas Aquinas and his philosophy have influenced modern philosophy. He was the father of Thomism, he believed that the truth is true regardless of the source. His work in Summa Theologica and Summa con Gentiles are important sources of discourse that continue to be used today. Mary Wollstonecraft (1759- 1797) Famous For: Feminist philosophy & A Vinidication of the Rights of Woman Mary Wollstonecraft believed that women should be treated equally the same way and that the social order should be based on reason. She is considered as the earliest of feminist philosophers. Her book A Vinidication of the Rights of Woman speaks of women not being inferior to men. Auguste Comte (1798-1857) Famous For: Altruism & positivism Comte was one of the founders of sociology and the principle of positivism, better known as the positive philosophy. Historians view him as the first of the scientific philosophers. He also conceived the word altruism, a doctrine that says people have an obligation to help or serve others. Avicenna (c. 980-1037) Famous For: The Book of Healing Persian philosopher Avicenna was a proponent of Islamic philosophy on which the Avicennian philosophy is based. The Book of Healing is his most famous work that has become an encyclopedia on philosophy and science. In that book he discusses the philosophy of science. Emma Goldman (1869-1940) Famous For: anarchist political philosophy Goldman comes from the philosophical school of of anarchism. She was a vocal supporter of womens rights and other social issues. The school of anarchism believes a state is harmful, unnecessary, and undesirable, making Goldman, anti-state. Epicurus (341-270 BC) Famous For: Epicurianism & Materialism Epicurus’s philosophy is centered on two things, â€Å"peace and freedom from fear† known as ataraxia  and â€Å"the absence of pain†, aponia. In his view, pain and pleasure are barometers of good and evil. This school of thought is known as Epicurianism. Saint Augustine of Hippo (354- 430) Famous For: Catholic Church & City of God The idea of the â€Å"Catholic Church† comes from the work of Saint Augustine. His writings, City of God and Confessions have influenced western philosophy and are still read today. He believed that man is the unity of soul and body, a perfect combination. Ludwig Wittgenstein (1889- 1951) Famous For: Philosophical Investigations & fideism Wittgenstein was a man who buried himself in the  roots meaning â€Å"the love of wisdom. † Philosophers are persons who have a compelling need to pursue wisdom. Since the beginning of time, wise man and women have dedicated themselves to asking â€Å"Big Questions†.