Wednesday, May 20, 2020
Prior to the twelfth century, marriage law was perceived as being secular, however, the declaration of Church authority over marriage in the twelfth century meant that its rules were highly important in the period 1100-1500. The Church claimed control over the Ã¢â¬ËdefinitionÃ¢â¬â¢, Ã¢â¬ËformationÃ¢â¬â¢, Ã¢â¬ËvalidityÃ¢â¬â¢ and Ã¢â¬ËqualitiesÃ¢â¬â¢ of marriage, with these rules being assimilated into the lives of Western people. While it can be argued that this authority was inconsistent, with insubordination being rife, the sheer jurisdiction of the Church meant that its rules were followed by the majority, with disobedience being disciplined. The Church ruled over people lives and breaking its law risked excommunication, with penance being the only route to absolution.Ã¢â¬ ¦show more contentÃ¢â¬ ¦However, historians have looked at how the ChurchÃ¢â¬â¢s decisions on marriage were turned into legislation with sermons allowing the study of Church teachings and givi ng an insight into what ordinary people would have been told about marriage. This demonstrates how Church rules were gradually incorporated into the lives of the people, allowing the Church to establish obedience with its Ã¢â¬â¢idealsÃ¢â¬â¢ and leading to the conformity of public opinion. This control meant the Church alone could establish whether a marriage was Ã¢â¬ËacceptableÃ¢â¬â¢, or declare it invalid and dissolve it. A breach of Church law regarding marriage could result in excommunication: the suspension of Church rites. While it is hard to know how strictly people followed Church law, the laity actively recognised its power and thus, would have followed its rules of marriage to a substantial extent. This demonstrates that while it is hard to determine the extent of strict adherence to Church marriage rules, it was highly concerned with imposing these rules on all peoples, with punishment being the alternative to the conformity of the laity. Church consent was key in allowing marriages to take place. Marriage was only permitted by the Church as they saw it as having been created by God as a Ã¢â¬Ëcure for lustÃ¢â¬â¢ which Ã¢â¬Ëregulated the sexual impulsesÃ¢â¬â¢ and legitimated procreation. Whilst the view that sex was a social problem was prevalent, popular opinion within the Church and among theShow MoreRelatedMartin Luther And The Protestant Reformation1608 Words Ã |Ã 7 Pagesstep of the Protestant Reformation was carried out by a monk called Martin Luther to adjust the unfairness of the Catholic Church. He believed that the Christian faith was a simple religion, misrepresented on account of inadequate papal authority. Like the Roman Empire the Church had broadened its territorial domain and bureaucratic function. The moral authority of the church was corrupted because of its tainted clerical practices. In his Ninety-Five Theses, Martin mainly targeted the doctrine ofRead MoreMulticultural Education And Lea rning A Mutual Respect1659 Words Ã |Ã 7 Pageshave chosen to visit a Roman Catholic Church. The Catholic religion consists of different groups including Roman Catholics, Eastern Orthodox, Oriental Orthodox, and Anglican. The church is the largest and possibly the oldest organized religion in the world. Catholic worshipers make up over half of all Christians. The bishop of Rome has stated the Catholic Church has origins dating back to Jesus Christ and his 12 disciples. The origins of the Roman Catholic Church originate straight from knowledge ofRead MoreSexual Ethics Essay1020 Words Ã |Ã 5 PagesThere are a number of dilemmas in sexual ethics such as homosexuality, marriage and divorce and pornography. For instance homosexuality is a major problem within sexual ethics because homosexual sex cannot lead to reproduction. However sexual ethic it differs between denominations compared to government law. Therefore these issues are a concern to religious belief; different faiths have different view on homosexuality or marriage and divorce. Many religious beliefs do not encourage homosexualityRead MoreCelibacy in the Ministry of the Catholic Church1131 Words Ã |Ã 5 PagesIntroduction The church has a large influence over the people, from the ancient times up until our modern age. The church, as we know it, is composed of various members who all contribute to fulfill a holy calling, and one of its constituents, who work closely with the public, are the priests. They make up the embodiment of the Catholic Church, their very existence is what makes the church operate as it is, meaning that they have an essential role to the Catholic system. With this in mind, priestsRead MoreEssay Medieval Europe - Papal Reformation1631 Words Ã |Ã 7 PagesConstantine to the early eleventh century, the Church was never established as a free standing institution. For over eight hundred years the Church had been under the authority of secular powers. Charlemagne and the Carolingians emperors saw themselves as the ones to maintain the Church materially, organizationally, and spiritually, while the pope was only an example of ideal Christian living. Social deterioration led to the co rruption of the Church and its offices; simony being the biggest problemRead MoreRitual and Vows of Christian Marrage and Their Influence on the Differing Ways that Couples Approach Marraige and Marital Breakdown1459 Words Ã |Ã 6 PagesBreakdown Most people see marriage as a sacrament that should be intended for life. It is often thought of as a deep way of sharing between a couple. Most people get married because its a lifelong commitment, its a way of bringing up children in a secure and loving home, a way to control and direct the sex instinct and a way of gaining a friend and companion for life. The main reasons for marriage and the attitudes towards marriage have changed in the last fourRead MoreThe First Step Of The Protestant Reformation1819 Words Ã |Ã 8 Pagesof the Protestant Reformation was carried out by a monk called Martin Luther to adjust the unfairness of the Catholic Church. He believed that the Christian faith had once been a simple religion, misrepresented on account of inadequate papal authority. Like the Roman Empire the Church had broadened its territorial domain and bureaucratic function. The moral authority of the church was corrupted because of its tainted clerical practices. In his Ninety-Five Theses, Martin mainly targeted the doctrineRead MoreHenry VIII: King of England1349 Words Ã |Ã 6 Pagesunexpectedly and he was therefore free to make his own choices. Catherine was only able to produce one child in which it was a girl named Mary. Henry had fallen in love with another woman named Anne Boleyn, and he then tried convincing the Pope to annul his marriage to Catherine. Unfortunately, Anne was unable to bear a bo y and instead she had a girl named Elizabeth. As a result, Henry disposed of Anne by convicting her with the crime of treason and having her killed. His third wife, Jane Seymour, produced aRead MoreThe Tangling Of Religion And Politics1399 Words Ã |Ã 6 Pagesbelieve in one God which translates to Allah in the Arabic language. Their beliefs are based off of their holy book, QurÃ¢â¬â¢an, and the Sunnah. The Sunnah is the verbally transmitted records of Muhammad and it designates five basic Pillars of Islam, declaration of faith, praying five times a day, giving money to charity, fasting, and a pilgrimage to Mecca at least one time. (http://www.bbc.co.uk/religion/religions/islam/ataglance/glance.html) Islam is not only religion, it is the backbone of how the governmentRead MoreThe American And French Revolutions Essay1465 Words Ã |Ã 6 PagesDuring the 18th century, the Enlightenment ideas were flourishing in both the American and French Revolutions. The Enlightenment perspective consisted of people searching for their social prestige, questioning authorities and believing they could create a new republic. The Americans aimed for independence and the French desired to overthrow their monarchy. The objective in both revolutions were relatively the same, to overthrow and recreate in efforts to achieve national sovereignty. However, the
Tuesday, May 19, 2020
Journal Article 1: Twisting Islam to justify cruelty Paul Sheehan in his piece titled Ã¢â¬ËTwisting Islam to justify crueltyÃ¢â¬â¢ which appeared in the Sydney Morning Herald (27/05/2013) responds to the 2013 murder of Drummer Lee Rigby, a British soldier, and explores the Islamic stance on the killing of non-Muslims. Sheehan argues that Islam advocates the murder of non-Muslims, and validates this view using the opinions of a Muslim cleric, Omar Bakri Mohammed, selected verses from the QurÃ¢â¬â¢an and statistics from thereligionofpeace.com. SheehanÃ¢â¬â¢s perspective, while evidently substantiated, generalizes the Muslim population and fails to acknowledge the complexity of Islam and its followers. Firstly, the writer is over simplistic in his approachÃ¢â¬ ¦show more contentÃ¢â¬ ¦It can be seen that the QurÃ¢â¬â¢an permits fighting is strictly defined, limited circumstances, such as military scenarios and in times of self-defense. It does not, by any means, promote rampant killing, but rather dissuades Muslims from doing so, as suggested through the following: Ã¢â¬Å"Fight in the path of God [Allah] those who fight you, but do not transgress limits for God does not love transgressors.Ã¢â¬ (QurÃ¢â¬â¢an, Sura 2:190) Sheehan also fails to consider the many factors which collectively contribute to create a radical or terrorist. While he does acknowledge that Michael Adebolajo was a thug long before he gravitated to Ã¢â¬ËMuslim FundamentalismÃ¢â¬â¢, he ignores or overlooks the other issues, such as psychological problems, soci-economic issues and political agendas, which can contribute towards fundamental leaning. Journal Article 2: As a Muslim, I struggle with the idea of homosexuality Ã¢â¬â but I oppose homophobia In his opinion piece titled Ã¢â¬ËAs a Muslim, I struggle with the idea of homosexuality Ã¢â¬â but I oppose homophobiaÃ¢â¬â¢ which appeared in the Huffington Post
Wednesday, May 6, 2020
ENGENG06 Course Assignment 4 Instructions: As the student you should write your answer in the grey box . You can click into the first box and then use the Tab key to move forward to the next box. The tutor uses the grey box with the red outline to mark faults and will write marks and comments in the grey fields below the exercise Name: Hometown: MalmÃ ¶,Sweden A. Vocabulary Fill in the missing words or phrases in the following text. A Reasonable Fear Eric has a disgusting habit of biting his fingernails when he is nervous. Ã¢â¬Å"I need a cigarette.Ã¢â¬ He said. Ã¢â¬Å"DonÃ¢â¬â¢t you know that smoking can seriously harm your health?Ã¢â¬ I teased, Ã¢â¬Å"DonÃ¢â¬â¢t you know that airplanes falling out of the sky can also beÃ¢â¬ ¦show more contentÃ¢â¬ ¦Ã¢â¬Å"The psychologist insists that my fear of flying is psychological ,Ã¢â¬ he said Ã¢â¬Å"But I prefer to think of it as a rare genetic factor . My uncle was scared of water and never went swimming but it did him no good because water killed him anyway!Ã¢â¬ Ã¢â¬Å"He drowned?Ã¢â¬ Ã¢â¬Å"No, he was run over by a RamlÃ ¶sa truck. Anyway in order to cure me my therapist has ordered that I forget my fears as often as possible, so here I am, do you think I have enough time for another vodka before we land?Ã¢â¬ I tried to distract him by going over our notes about information for schools for the convention. Ã¢â¬Å"Ok, so the students receive much information on the importance of eating and exercise, but not often the dangers of obsessive dieting...Ã¢â¬ Ã¢â¬Å"DonÃ¢â¬â¢t you think that this rainstorm is a cause for crash ?Ã¢â¬ Eric interrupted, Ã¢â¬Å"WeÃ¢â¬â¢re coming in to land soon and one is always hearing how heavy rain and strong winds cause to a crash.Ã¢â¬ Ã¢â¬Å"I think the pilot knows how to deal with a bit of bad weather.Ã¢â¬ I said reassuringly and tried to change the subject again: Ã¢â¬Å"So many young people live with a fear of becoming fat and often young people with bulimia feel guilty and depressed after a binge...Ã¢â¬ Ã¢â¬Å"DonÃ¢â¬â¢t you think that the plane is at a very steep landing ? ...is all that bumping normal?Ã¢â¬ Ã¢â¬Å"IÃ¢â¬â¢m sure everything is quite normal,Ã¢â¬ I said, wishing now that I had ordered another vodka as well. Suddenly the fasten seatbelts sign lit and the intercom pinged, aShow MoreRelatedSuccessful Start-Ups Key Success Factors37688 Words Ã |Ã 151 PagesSuccessful Start-ups Key Success Factors A study of the Fast Growing Firms by Bertrand Brillois Avdelning, Institution Division, Department Datum Date 2000-06-02 Ekonomiska Institutionen 581 83 LINKÃâ"PING SprÃ ¥k Language Svenska/Swedish X Engelska/English Rapporttyp Report category Licentiatavhandling Examensarbete C-uppsats X D-uppsats Ãâ"vrig rapport ____ ISBN ISRN Internationella ekonomprogrammet 2000/36 Serietitel och serienummer Title of series, numbering ISSN URL fÃ ¶r elektronisk version
We have all experienced darkness. We have all experienced unfair punishment. We have all experienced desperation. However, we cannot, even for a second, think that we can fully understand the experiences of the persecuted Jewish people during the Holocaust. Each prisoner had undergone sufferings personal to him or her. Due to the unfathomable torture that led to the desolation of the human spirit, most prisoners abandoned their morals to fight for survival. It is hard to measure when and under what circumstances this is Ã¢â¬Å"appropriateÃ¢â¬ or justifiable. I argue that the ruthless manifestation of evil validates the loss of self and therefore the loss of morality. For those that have survived the Holocaust, there are implications of the loss of humanity and face the test of readopting their humanity in order to assimilate into society once again. Morality is defined as the Ã¢â¬Å"beliefs about what is right behavior and what is wrong behavior.Ã¢â¬ It is a Ã¢â¬Å"code[s] of conduct put forward by a society.Ã¢â¬ Members of this said society adopt this code of conduct and follow it. However, when a group of people, for example, the victims of the Holocaust, is no longer members of the society because they are spotlighted as outcasts, they are no longer bound to the rules of the society. This disillusionment, however, is not enough to make the abandonment of ethics understandable. This is taken one step further in the example of the Holocaust. When this alienated group of Jewish people is notShow MoreRelatedJewish Literature And The Holocaust899 Words Ã |Ã 4 PagesHolocaust literature is one of the emerging field in literature during the second half of the twentieth century. Several Holocaust survivors wrote about the atrocities they witnessed and their experiences during the incarceration. The word Ã¢â¬Å"HolocaustÃ¢â¬ encompasses images of death, horror, and inhumanity. Although many survivors find it difficult to talk aabout their experienc e, some of the took an oath to use their pen to protest against such horrible genocide and to make sure that this would neverRead MoreRoad Rage1653 Words Ã |Ã 7 Pages19 March 2012 Life during the Holocaust: Life in the ghettos, Dr. MengeleÃ¢â¬â¢s medical care, and food in the camps Genocide during WWII was unbelievably cruel and awful. The Holocaust was sure to be remembered from this time period and have permanently engraved horrible memories into those who survived. During the Holocaust many victims suffered while living in the ghettos, soon to reach the camps they also suffered there as well. The encounters with Dr. Mengele were unbearable too. Elie WieselÃ¢â¬â¢sRead MoreWar Is A Human Experience That Affects People Essay1559 Words Ã |Ã 7 Pages War is a human experience that affects people greatly. To some people, war is a source of pride, but to many it is a horrible, violent, and life changing experience. When war comes up in any conversation, it evokes negative feelings in a person like pain, hurt, and even sadness. Many individuals have been direct victims of war and some are indirectly affected but still influenced, nonetheless. War continues to be a pervasive subject and an inspiration for many artists to draw upon. Many artistsRead MoreThe Holoc aust and Nazi Germany Essay1100 Words Ã |Ã 5 PagesThe Holocaust is most well-known for the organized and inhumane extermination of more than six million Jews. The death total of the Jews is this most staggering; however, other groups such as Gypsies, Poles, Russians, political groups, JehovahÃ¢â¬â¢s witnesses, and homosexuals were targeted as well (Holocaust Encyclopedia: Introduction to the Holocaust). The initial idea of persecuting select groups of people began with Adolf HitlerÃ¢â¬â¢s rise to power in Germany. In January 1930, Hitler became the ChancellorRead MoreWhy Do We Study The Holocaust? Essay580 Words Ã |Ã 3 Pagesabout the holocaust? We learn about the holocaust to inform us about things hitler did, educate ourselves on what could happen in the future, to gain knowledge on the harsh ways of discrimination and the horrible treatment of jews and undesirables, to realize how intense concentration camps actually were, And to realize just how far hitler went to get to what he called the final solution. We need to learn about the terrible things that happened so that we will know what horrible people there areRead MoreRacism in Schindlers List850 Words Ã |Ã 4 Pagesyears surviving the Holocaust. Weisel was thrown in and out of concentration camps starting at the age of fifteen until finally his final camp where his father had died was liberated. The tragedies that Weisel along with the other millions of people who suffered were unimaginable and even Weisel himself strived for years to find words that somewhat explained what their experience was like. However, no one will ever be able to fully express what It is truly like to live during such racist times, whetherRead MoreDehumanization Is The Process Of Depriving A Person1705 Words Ã |Ã 7 Pagesdesire to live. Never shall I forget those moments which murdered my God and my soul and turned my dreams to dust. Never shall I forget these things, even if I am condemned to live as long as God Himself. Never. This is quote by Elie W iesel, a Holocaust survivor, depicting what dehumanization did to him. Dehumanization is the process of depriving a person or group of positive human qualities.Often times in our lives today, we can see examples of dehumanization where we treat humans less than whatRead More The Diary Of Anne Frank - Book Essay1042 Words Ã |Ã 5 Pageshave been a lot of reviews on this literary work. Many people have had a great deal of criticism over the Diary of Anne Frank. From great authors to simple students, all have had their own perspective and view on this everlasting and most memorable book. This truly shows how the Diary of Anne Frank is one of the most widely read books in the world. Anne FrankÃ¢â¬â¢s diary was probably the first work that people actually got too see what the Holocaust was all about. Certainly it must be the best book forRead MoreThe World s Leading Spokesman On The Holocaust908 Words Ã |Ã 4 PagesvictimÃ¢â¬ (Wiesel par. 9). The inspiring man known as Elie Wiesel was born on September 30, 1928 in Sighet, Romania. He was declared chairman of Ã¢â¬Å"The PresidentÃ¢â¬â¢s Commission on the HolocaustÃ¢â¬ . Wiesel earned the reputation of Ã¢â¬Å"worldÃ¢â¬â¢s leading spokesman on the HolocaustÃ¢â¬ because of his extensive discussions about the Holocaust and the impact it had on Jews (Ã¢â¬Å"Elie Wiesel-FactsÃ¢â¬ par. 1). WieselÃ¢â¬â¢s early life was unfortunate; his parents and his sister died in the concentration camps that were held by theRead MoreThe Night And Maus Book Review Essay1365 Words Ã |Ã 6 PagesMinister of the United Kingdom during World War II, Winston Churchill, once said, Ã¢â¬Å"Those who fail to learn from history, are doomed to repeat it.Ã¢â¬ Throughout Elie WieselÃ¢â¬â¢s autobiography, Night, his faith in humanity, his belief in GodÃ¢â¬â¢s justice and his childhood and innocence destroyed and changed his identity as a result of his experiences during the Holocaust. Vladek Spiegelman, a Polish Jew in the book Maus written by Art Spiegelman, struggles through life during this European catastrophe, but
Question: Discuss about theBusiness Intelligence in Security for Data Mining. Answer: Introduction The business intelligence had been very helpful for the development of the effective and smart development of the operations for business organization. According to Kimball et al. (2015), there are various types of business intelligence applications such as data mining tools, online analytical processing, database containers, visual dashboards, and reporting tools. The reporting tools would be helpful for developing the effective and smart development of operations. The following report had been developed for forming the analysis of the business intelligence tools for the operations of the security management. The following report would be evaluated for developing the effective and smart system modification of issues. Business Intelligence Tools for Security Analysis and Fraud Detection The business intelligence tools would be helpful for developing security measures for the analysis of the system integration in the organization. The business intelligence tools consist of data mining tools, online analytical processing, database containers, visual dashboards, and reporting tools that could be used for developing security analysis and fraud detection (Kimball et al., 2015). The business intelligence tool of big data analytics would be helpful for developing string security measures and fraud detection in the information system. The business intelligence tools would be helpful for detecting the infiltration and reporting the infiltration to the main system. Use of Business Intelligence for Network Monitoring The business intelligence tools would serve the purpose of network monitoring and it would help in detecting unknown sources of data theft and network infiltration. As opined by Wu, Chen and Olson, (2014), the main motive of employing business intelligence tools is for developing a monitoring system for the network. The monitoring system would serve the purpose of scanner for any unusual activity in the system. The business intelligence tools would be developed for forming acute modification of the system infiltration. The data modification would be helpful for developing the organizational processing in the organization. The main motive of the development model would serve the deployment of active processing system (Moro, Cortez Rita, 2015). There are major segmentation models that would deploy the accountability for the development of system integrated operations. The deployment of network monitoring business intelligence tools would detect any intrusion or unauthorized entry in t he system. The development of network enabled tools would be deployed for forming incompatible development of operations and processes. The development of system modification tools and system had deployed the modification of unconventional development model for the organization (Bilandzic Lucic, 2014). There are certain functions that would serve the purpose of scanner for the operations of the organization. The business intelligence tools had been working as a monitoring system for detecting any intrusion or unauthorized entry in the system. Use of Business Intelligence as Reporting Tool The development of business operations had been seen with the formation of the appropriate deployment of the business intelligence tools and flaws (Sharda, Delen Turban, 2013). The business intelligence tools would serve the validation of effective and smart deployment of faster and more effective modulation methods. The business intelligence tools had deployed the formation of the system integrated operations for the organization. There are certain development factors that would serve the reporting tools for any issue faced in the system. The network monitoring tools when gets paired with reporting tools, it would help in developing the smart functional operations of the organization. According to Moro, Cortez and Rita (2015), the reporting of the tools has been helpful for serving the appropriate deployment of major accustomed tools and techniques. The development of more effective reporting tools in network would be deployed by the use of business intelligence tools. The effectiv e and smart deployment of the reporting tools would serve the purpose for reporting in the unusual activity in the network (Chang, 2014). The fraud detection had also been developed for forming appropriate deployment of optional development models for data security. Conclusion The business intelligence had seen the growth of development models and strategies with the advent of technology. It can be concluded from the report that the deployment of business intelligence tools would help in monitoring and reporting any unusual activities or infiltration to the users. The deployment of effective and smart options would be helpful for developing operations for the organization. The business intelligence tools consist of data mining tools, online analytical processing, database containers, visual dashboards, and reporting tools that could be used for developing security analysis and fraud detection via monitoring and reporting functionalities. References BilandÃ ¾i?, M., Luci?, D. (2014). Predicting Business Opportunities and/or Threats-Business Intelligence in the Service of Corporate Security (Empirical Analysis of the Usage in the Economy of Republic of Croatia).Collegium Antropologicum,38(1), 25-33. Chang, V. (2014). The business intelligence as a service in the cloud.Future Generation Computer Systems,37, 512-534. Kimball, R., Ross, M., Becker, B., Thornthwaite, W., Mundy, J. (2015).The Kimball Group Reader: Relentlessly Practical Tools for Data Warehousing and Business Intelligence Remastered Collection. John Wiley Sons. Moro, S., Cortez, P., Rita, P. (2015). Business intelligence in banking: A literature analysis from 2002 to 2013 using text mining and latent Dirichlet allocation.Expert Systems with Applications,42(3), 1314-1324. Sharda, R., Delen, D., Turban, E. (2013).Business Intelligence: A managerial perspective on analytics. Prentice Hall Press. Wu, D. D., Chen, S. H., Olson, D. L. (2014). Business intelligence in risk management: Some recent progresses.Information Sciences,256, 1-7.
Question: Discuss About The Governmental Financial Accounting European? Answer: Introduction Accounting theories that govern the fundamental principles of accounting are constantly being modified and evolved in order to enhance the suitability and adoptability of the accounting principles in relation to the global standards. The topic that has been chosen for the purpose of the study is that a journal article that depicts the implications of the positive accounting theories hypotheses. The particular journal article that has been chosen for the purpose of the study is the The opportunistic approach of the Positive Accounting theory fails to explain a case study: An anomalous situation? by Adolfo Henrique Coutinho e Silva, Moacir Sancovschi and Ariane Gabriela Chagas dos Santos The journal article reviews particular literature that seeks to establish evidence that supports the positive accounting theory of corporate social disclosures. In this particular article focus has been put upon the Watts and Zimmermans reference to social responsibility. Furthermore, the high degree of revenue that have been displayed by the organizations to decrease and the unprecedented rise in the political costs make the disclosures related to social theories, confusing. This particular study also lists the potential problems that are reflected by the companies while adopting the positive accounting theory (Williams 2014). Case Study Analysis There have been numerous accounting theories in use like the legitimacy theory, stakeholder theory and the critical or political economic theory. Along with these traditional theories, the new accounting theory that has come up in the new age, political accounting theory or the political cost hypothesis that effectively justifies the voluntary social disclosures. The article depends on the studies conducted by Watts and Zimmerman and other related literature. There have been enough literature supporting the fact that the positive accounting theories are not about how a social report should be but the what a social report is. It has been argued by the experts that the positive accounting theories contribute in no way for the improvement of social reporting based on the corporate standards (Li 2015). The view that has been proposed in the journal has been that the managers in an organization make use of the accounting systems for performing the opportunistic voluntary changes in the accounting practices for affecting the external contracts or maximizing their own compensations. The Positive Accounting Hypothesis explains the opportunistic accounting choices without taking into consideration that the estimations in regards to this theory (McLellan 2014). The three major hypotheses of this theory are as follows: Bonus Plan Hypothesis Debt Covenants Hypothesis Response to the regulatory constraints or political costs Other experts argue that the justification in relation to as to why companies provide voluntary disclosures in the financial reports, the role of positive accounting theories cannot be demeaned. However, the critiques have provided enough argument stating that the social disclosures depend on a number of material factors like the size of the firm and the nature of industry in which the business is established. Thus, in order to reject the positive accounting theory on the basis that it does not provide enough justification in the firms providing voluntary disclosures, the implications of the voluntary disclosures have to be understood properly. This can be achieved by the proper understanding of the works conducted by Watts and Zimmerman on social responsibility (Biondi 2017). The organization that has been selected in the journal is the largest private oil and gas explorer in the recent history of Brazil. The case study that has been presented in the journal suggests that the company had made use of the incentives in order to perform the accounting choices similar to the ones that have been forecasted by the positive accounting theory hypothesis (Samaha and Khlif 2016). The company had also gone through a phase of decline and growth that motivated the organization to perform the voluntary disclosures in regards to the accounting choices such as the voluntary management changes; restructuring of the corporate governance hierarchy; execution of the initial public offering; issuance of debt notes. Thus, this evidently states that the positive accounting theory hypothesis has not properly justified the voluntary disclosures in the financial report of the company. In order to understand the implication of the positive accounting theory with much more clarity, the concept of Positive Accounting Theory should be discussed in accordance to the theories that has been proposed by the founders of the Positive Accounting Theory, Ross Watts and Jerold Zimmerman The founders of the theory suggests that managers in an organization have greater incentives for the purpose of lobbying for the accounting standards that evidently increases the earnings and in turn increase the wealth of the mangers. The cash flows and stock prices can decrease due to the taxes, procedures that are regulatory in nature and information and political costs. However, the managers also have to keep in mind the impact of the earnings that have been reported as the costs might have been imposed on the firm (Oulasvirta 2014). Watts and Zimmerman in their accountancy paper have mentioned that the positive accounting theory helps the understanding of the focus points that the accounting principle setters refer. The positive accounting theory also focuses on the effects that the various accounting standards bring about on the different groups of entities that belong to the society (Oulasvirta 2014). The theory proposed by Watts and Zimmerman indicates that the firms result in proper organization of its activities for the maximizing their chances of survival in this market. It has been indicated that the management of the earnings becomes economically efficient when the value of the firm has been maximized and the earnings become opportunistic when the value does not increase (Oulasvirta 2014). Furthermore, the three hypotheses that have been developed by Watts and Zimmerman for analyzing the fact that why managers choose certain accounting practices. These three hypotheses are as follows: Debt Covenant Hypothesis Bonus Plan Hypothesis Political Costs Hypothesis The Bonus Plan Hypothesis has stated that the managers should opt for the accounting policies that lead to the increase in income. This leads to the shift in the reported earnings from the upcoming period to the current period for improving the financial benefits in case the bonus plan is linked with the income obtained by the organization . The Debt Covenant hypothesis states that the managers can effectively choose any practices in regards to the accounting procedures which will increase the income or improve the returns from the assets or reduce the liabilities of the firms. This will facilitate the reflection of the debt-equity level to be the lowest and also avoid violating accounting covenants stated in contracts (Donelson, McInnis and Mergenthaler 2016). The Political Costs Hypothesis evidently suggests that the managers should opt for the accounting practices that lead to the decrease in income for reducing the governmental intervention in their business. This hypothesis further suggests that choosing the accounting policy by the managers who are provided with an incentive may lobby with politicians for accounting procedures that decrease the net income that has been reported in the financial statements (Donelson, McInnis and Mergenthaler 2016). Thus, the inference that can be drawn from the above discussed literature is that the managers can opt for the Debt-equity hypothesis that are less conservative in nature, Political Costs Hypothesis that is more conservative in nature or the Bonus Plan Hypothesis that is less volatile in nature. The Positive Accounting theory can also be executed from the perspective of efficient contracting. The experts accept the fact that it is difficult to determine whether opportunism or efficient contracting can properly drive the accounting policy of the firms. However, the positive accounting theory suggests that efficient contracting should be the sole driver (Donelson, McInnis and Mergenthaler 2016). PAT and the effects of the theory The Positive Accounting Theory efficiently predicts the happenings and interprets them in terms of accounting transactions. The theory also predicts the way in which the firms should behave in the environment of the newly proposed accounting standards.Thus, the implications of the Positive Accounting Theory that can be deduced from the literature that has been discussed in the preceding paragraphs are as follows: The positive accounting theory intends to understand and simplify the choices that the managers have in regards to the different accounting polices across the different firms. It further acknowledges the existence of the economic consequences The firms following the positive accounting theory maximize the chances of their survival in a highly competitive market, thus they organize themselves properly The major perspective that is adopted by this theory is that the firms are looked upon as the accumulation of the contracts that they are a part of. In regards to the positive accounting theory, the firms will efficiently reduce the costs that are associated with the contracts. The costs related to the contracts involve the accounting variables. The firm adopting the positive accounting theory, the firm will opt for the accounting policies that best realizes the need for reducing the contracts related to the costs. The positive accounting theory realizes and takes in consideration the circumstances that are constantly changing, in order to increase the flexibility of the managers for choosing the apt accounting policies The proposed theory also puts forward the issue of opportunistic behavior. The managers who look into the satisfaction of their own personal interests may display an opportunistic behavior Achievement of the Positive Accounting theory The achievement of the positive accounting theory or the implementation of the proposed theory can be done by following the listed procedures: The theory can be adopted by the changing the accounting policies The management of the accruals that are discretionary in nature The theory can also be adopted at the time of adoption of the new accounting standards or change in the current accounting standards In case of the particular case study that has been presented in the selected journal, the company had been experiencing rapid phases of growth and decline which led the managers to make necessary changes that are voluntary in nature like corporate restructure and initial public offering. In addition to that the company had been under serous distress which further resulted in debt covenant violations and reduction in the life cycle of business. The initial years of the company had been successful but later it ran into extreme financial difficulties that led to bankruptcy. This could be evident enough to support the opportunistic accounting choices that would have affected the internal and external contracts. To be more precise, no evidence is available that the company in the selected journal has made opportunistic increasing income accounting changes. Thus, there has been no impact in regards to the debt-covenants and bonus plan or reflection of the decreased income to avoid unnecess ary intervention by the government (Di Pietr, Art, and Ronen 2015). Conclusion The particular conclusion that can be drawn from the above discussed literature and deduced perspectives is that in the case of the absence of an opportunistic approach, the positive accounting theory does not contribute to the accounting choice in the case of this case study. However, in terms with the general perspective, the positive accounting theory returns to the similar conclusion as the ones that had been drawn in the beginning of this particular study. This means that in the absence of particular evidence, the management of the companies makes use of the social disclosures that are presented in the financial reports of the company. Furthermore, it can be stated that the companies adopting positive accounting theories have failed to evidently follow the arguments that have been provided by the founders of the positive accounting theory in their original thesis document. References Williams, P.F., 2014. The myth of rigorous accounting research. 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Explaining Rules?Based Characteristics in US GAAP: Theories and Evidence. Journal of Accounting Research, 54(3), pp.827-861. Karim, A.M., Shaikh, J.M., Hock, O.Y. and Islam, M.R., 2017. Creative Accounting: Techniques of Application-An Empirical Study among Auditors and Accountants of Listed Companies in Bangladesh. Australian Academy of Accounting and Finance Review, 2(3), pp.215-245. Martin, X. and Roychowdhury, S., 2015. Do financial market developments influence accounting practices? Credit default swaps and borrowers? reporting conservatism. Journal of Accounting and Economics, 59(1), pp.80-104. Lungu, C., Caraiani, C., Dascalu, C., Turcu, D. and Turturea, M., 2016. Archival analysis of Corporate Social Responsibility research: the Romanian perspective. Accounting and Management Information Systems, 15(2), p.341. Ademola, O.J. and Moses, O.I., 2017. Accounting Conservatism and its Benefits to Shareholders in Developing Capital Market: Evidence from Nigeria. 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Thursday, April 23, 2020
Lamassu Essay Lamassu is an Neo-Assyrian Akkadian term used to designate a composite creature, conceived of as a winged lion- or bull-figure with a human head. As protective deities or genii, larger than life-size statue-blocks of lamassi (pl.) were placed on either side of late Assyrian palace doorways and entrances in order to guard against the entry of evil and chaotic forces. As such, they are characteristic of this late phase in the development of Assyrian art (Neo- or Late Assyrian) when sculpture in the round was otherwise rare, compared to earlier periods. Lamassi in sculptural form are usually depicted as double-aspect figures, apparently possessing five (5) separate legs (when viewed from an oblique angle). This allows for two simultaneous depictions: 1. standing guard, when viewed from the front; 2. striding forward, when viewed from the side. The hybrid or composite iconography is powerfully evocative of strength (body of lion bull), speed (an eagles wings) and intelligence (human hea d). Each monolithic colussus was carved partly in relief and partly in the round from a single block of stone, measuring up to 5.50 m2 in size. Initially carved roughly in the quarry, each statue-block was transported to its final location (often by river), where it would be set in place and be subjected to fine carving. The Department of Ancient Near Eastern Art covers both a lengthy chronological span and a vast geographical area. The collection of more than seven thousand works of art ranges in date from 8000 B.C. (the Neolithic period) to the Arab conquest and rise of Islam beginning in A.D. 651. The works come from ancient Mesopotamia, Iran, Syria, Anatolia, and other lands in the region that extends from the Black and Caspian Seas in the north to the southwestern Arabian peninsula, and from western Turkey on the Mediterranean Sea to the Indus River Valley in modern-day Pakistan and India. Societies throughout the ancient Near East mai