The Importance of External Auditor’s Independence Essay

The Importance of External Auditor’s Independence According to Gillespie, Lewis and Hamilton (2004:221) an audit is: â€Å"a scrutiny of the accounts by a qualified auditor who carries out checks on the figures so as to establish whether the accounts show a true and fair view of the results and the financial position of the entity.† According to Wikipedia (2011a), auditor independence refers to â€Å"an attitude of mind characterized by integrity and an objective approach to the audit process†. Independent auditing has been an important part of the corporate monitoring system since the mid-1930s, when it became a legislation requirement after the Great Depression. This was caused by reckless spending by corporations in the late 1920s (Kim,†¦show more content†¦The auditing firm then also became defunct after a jury ruled against them for obstructing justice; after they had shredded documents of their auditing of Enron (Thomas, 2002). This was evidence to the potential of failure in independence between the corporation and the auditor. Therefore the lack of auditor independence may impact adversely on an audit in many different ways. Other than the two examples previously mentioned above, there have been many other corporations that experienced adverse reactions due to bad accounting practices and the lack of auditor independence. The independence of external auditors had been brought into question because of the potential influence the corporations had on its auditors. It used to be the duty of the corporation’s CFO to employ an external auditor. Therefore if the auditor’s report was not particularly favourable for the CFO, the CFO could decide to fire them and choose an auditor who would be willing to express a much more favourable view of the financial accounting of the corporation. This then led to the Sarbanes-Oxley Act of 2002 which gave the responsibility of choosing an auditor to an audit committee rather than the CFO (Locatelli, 2002). However there are still many other corporations that hav e experienced problems as a result of the lack of auditorShow MoreRelatedIndependence of External Auditor1203 Words   |  5 PagesIndependence of external auditor By:- shubham kanchhal Auditor independence  refers to the independence  of the auditor  from parties that may have a financial interest in business being audited. Independence requires integrity  and an objective approach  for the audit process. This concept requires the auditor  to carry his work freely and in an objective manner. The purpose of an audit to enhance the credibilityRead MoreWhy Is It Important for External Auditors to Be Independent? Relate Your Answer to the Primary Role of External Auditors. Give Examples of Specific Ways the Lack of Auditor Independence May Impact Adversely on an Audit.1648 Words   |  7 Pagescard number: 33237972 Word count: 1304 words AcF 100 Introduction to Accounting and Finance Lent Term: Individual Coursework Essay Topic: Why is it important for external auditors to be independent? Relate your answer to the primary role of external auditors. Give examples of specific ways the lack of auditor independence may impact adversely on an audit. In 2001, there was an event that had shaken the whole business world. The crash of Enron in US, followed by worldwide collapseRead MoreWhy Is It Important for External Auditors to Be Independent? Relate Your Answer to the Primary Role of External Auditors. Give Examples of Specific Ways the Lack of Auditor Independence May Impact Adversely on an Audit.1638 Words   |  7 Pages33237972 Word count: 1304 words AcF 100 Introduction to Accounting and Finance Lent Term: Individual Coursework Essay Topic: Why is it important for external auditors to be independent? Relate your answer to the primary role of external auditors. Give examples of specific ways the lack of auditor independence may impact adversely on an audit. In 2001, there was an event that had shaken the whole business world. The crash of Enron in US, followedRead MoreThe importance1244 Words   |  5 PagesFall 2013 Section 04 September 17, 2013 – Case #1: The importance of being independent (by Deloitte) Discussion Questions One of the key roles of the external auditor is to protect the interest of the public. To achieve this, it is important for the public to trust and have confidence in the work of an auditor. It is crucial that auditors appear independent to the public in both fact and appearance. For this reason, it is the auditor’s responsibility to ensure that there are no personal or businessRead MoreAudit Committee Annual Evaluation of the External Auditor3135 Words   |  13 PagesAUDITOR’S INDEPENDENCE AND ACCOUNTABILITY IN NIGERIA PUBLIC ENTERPRISE This study seeks to identify the determinants of auditors’ independence in public enterprises and determine the policy implications of lack of auditors’ independence in the public sector. The data for the research was primary and collected via questionnaire from the Nigerian Ports Authority Headquarters Lagos. The questionnaire responses were analyzed using the percentage method. The hypothesis was tested usingRead MoreWhy is it important for the external auditor to be independent?1495 Words   |  6 Pagesï » ¿Why is it important for external auditor to be independent? Throughout the years, banks, shareholders, possible investors and creditors always relied on the financial statements produced by a company. Since the management of a company is producing these documents it has been assumed that the managers may act dishonestly so that their performance looks better. To monitor the company’s performance better the directors along with the shareholders employ external auditors to check all these financialRead MoreEssay about External Auditors Must be Independent1154 Words   |  5 Pageseven after a decade has passed. Following this scandal, other massive organizations like WorldCom (2002), AIG (2004), and Satyam Computer Services (2009) shared the same fate. Since then, there have been questions being asked on the issue of the independence of auditors being one of the major contributors to these accounting scandals. Firstly, it’ll be good to know the definition of auditing. Auditing is the process of evaluation and analysis of business records to determine the accuracy or safetyRead MoreWhy Is It Important for External Auditors to Be Independent? Essay1446 Words   |  6 Pagesfor external auditors to be independent? Relate your answer to the primary role of external auditors? By Zachariah Godfrey-Plews This essay has asked me to look at the importance of external auditors and why it is vital for them to remain independent. I will try and look at the many ways of the advantages of independent auditing from different perspectives for example the company itself, the general public and the state. I think it is important to first define what an audit and an external auditorRead MoreImportance of External Auditors1110 Words   |  5 PagesThe aim of this essay is to study the function of external auditors in order to analyze why it is important to be independent. The primary mission of external auditors is to review and evaluate all the financial records of a company or corporation. They provide an objective opinion on the organization’s financial statement and effectiveness of the accounting polices in order to help management to make decisions. If the independence of the external auditors is impaired, the public will doubt the qualityRead MoreSummary of Sarbanes-Oxley Act of 20 021383 Words   |  6 PagesPCAOB to oversee external auditing and corporate governance issues that potentially affect the reliability of financial reports. Further, SOX increased the responsibilities of corporate managers for producing reliable financial reports and specified restrictions on the activities of external auditors to increase their independence from their audit clients. Though there are many provisions in the legislation and subsequent regulations, three issues are of primary importance for accounting. These

Oedipus Victim of Fate or He Deserves What He Got Essay

Fate is the development of events beyond a persons control, regarded as determined by a supernatural power. It is a very common theme used in literature. We’ve seen examples from stories such as: Romeo and Juliet, Hamlet and Iliad. We’ve been reading Oedipus the King written by Sophocles. My main thesis that I would be talking about is if: Oedipus was actually a victim of fate, or did he deserve what he got. In my opinion, Oedipus does not deserve what he got and is a victim of fate. This is because all his actions were unintentional. However, some of his actions were ignorant. Right from the beginning we see how Oedipus was envisioned to kill his father and marry his mother, thus his feet being pinned together and him†¦show more content†¦After solving the Sphinx’s riddle, he becomes the king and marries Jocasta, his mother. Again, we note that his action was unintentional. This was one of the reasons he should not have deserved what he got. He had good intentions; he wanted to flee from Polybus and Merope thinking of them as his real parents. This showed us that he was scared of the oracle from being true thus fleeing in order to prevent the mishap. Even he realized that the Gods were controlling him: â€Å"My god, my god-what have you planned to do to me?† Ln813p294 Although, he was smart and a quick thinker, most of the times his temper proved fatal to him. This is the flaw in his fate. He might be smart, but did deserve to be banished for killing the king and for the welfare of the people of Thebes suffering from the plague. He did all his actions unintentionally; yet, it could’ve been prevented. The murder of his father could have been prevented, if he were to be careful and ignore the fact about who was to go first. He showed no respect for elders on spot. He could’ve avoided this by just letting the old man go first instead of quarrelling. Also in the story, we see that he treats blind prophet Tiresias very badly (â€Å"You, shameless†¦corruption of the land!† Ln397-401 Pg278, â€Å"O power†¦your scheming means† 433-459 Pg279) and blames Laius’ murder on Creon, Jocasta’s brother: â€Å"Creon’s to blame,Show MoreRelatedCurses in Oedipus the King and Shakuntala and the Ring of Recollection1308 Words   |  5 Pagessuch remarkable creations of ancient myth are none other than Oedipus the King and Shakuntala and the Ring of Recollection. Oedipus the King is a Greek tragic drama by Sophocles and Oedipus the King is known as the perfect hero of tragedy in the sense he has suffered a misfortune of which he has no control. The play demonstrated human suffering and their inability to change the fate. It revolves around the name, fame and fate of Oe dipus. Shakuntala and the Ring of Recollection, is a very well-knownRead More Comparison of Oedipus and Hamlet Essay1322 Words   |  6 PagesComparison of Oedipus and Hamlet Compare and contrast Oedipus and Hamlet. Is Oedipus more a man of action? Or is he more a man driven by whim and sudden, rash decisions? Which character is more selfless? Does Hamlet show any signs of selfish motives in his actions or inactions? Which protagonist seems more learned? wiser? more religious? more loving? more incestuous? Which seems to be a better murder investigator? Does Oedipus have any of Claudius motives when he kills the king, Laius? ThenRead MoreEssay on Oedipus, The Tragic Hero 1451 Words   |  6 Pagesfamily, Oedipus was one of the bearers of a disastrous generational curse. He had no idea what he was born into, or what he would become. Poor Oedipus was put into to the world to serve as an example from the gods. Although Oedipus was said to be a victim of fate, he contributed to his own fate more than the gods. He was placed into the world to with a prophecy that he will kill his father and married his mother and conceive children with her, but that was just a prophecy not his destiny. Oedipus couldRead MoreGreek Tragedies in a Modern World Essay877 Words   |  4 Pageseveryone agrees with. The one factor that does seem to be present in every interpretation of what is necessary in a tragedy is the catharsis that is brought up in the viewer. Without that emotional reaction, whether of pity, empathy, sympathy, or perturbation, a work never seems to be classified as a tragedy. ONeill wrote Desire Under the Elms borrowing themes from the myths of Phaedra, Medea, and Oedipus. He was trying to create a Greek tragedy in the setting of his time. Racine wrote Phedre inRead MoreONeills Concept of Tragic Vision in Reference to Long Days Journey Into Night3245 Words   |  13 PagesRenaissance 1/6 Eugene O’Neill is the father of modern American drama. His vision of life was essentially tragic; the human dilemma is the theme of his plays, which are all, with one exception, tragedies. He is a great tragic artist, but with a difference. He writes tragedies of modern life which do not follow the traditional Aristotelian form. There are no tragic heroes, exceptional individuals with Hamartia, in the Aristotelian sense. His tragic characters are all drawn from the humblest ranksRead MoreEnter Antigone and Ismene from the Palace10899 Words   |  44 PagesANTIGONE: Ismene, my dear sister through common blood, do you know of any evil from Oedipus Zeus will not perform on us who still live? For I have seen nothing—nothing painful, nothing mad or shameful or dishonorable—(5) that is not among your or my sorrows. And now what do they say? The general has just put an edict over the whole city. Have you heard it? Or have you avoided learning how our friends suffer the fate of foes?(10) ISMENE: No word of friends, Antigone, either sweet or painfulRead MoreExistentialism vs Essentialism23287 Words   |  94 Pages------------------------------------------------- Essentialism vs. Existentialism Essentialism: A belief that things have a set of characteristics that make them what they are, amp; that the task of science and philosophy is their discovery amp; expression; the doctrine that essence is prior to existence While, Existentialism:A philosophical theory or approach, that emphasizes the existence of the individual person as a free amp; responsibleRead MoreCalculus Oaper13589 Words   |  55 Pagesto sexual matters in recent years, and her conception of a lesbian continuum sparked especially intense debate. Does lesbianism incorporate all support systems and intense interactions among women, or is it a specifically erotic choice? What is gained and what is lost with the second, narrower definition? Rich s assumptions also usefully raise the more general theoretical question: Is adult sexuality so closely associated with the infant bond that genuinely satisfying sex relations are likely toRead MoreDeveloping Management Skills404131 Words   |  1617 Pagessolution for courses in Principles of Management, Human Resources, Strategy, and Organizational Behavior that helps you actively study and prepare material for class. Chapter-by-chapter activities, including built-in pretests and posttests, focu s on what you need to learn and to review in order to succeed. Visit www.mymanagementlab.com to learn more. DEVELOPING MANAGEMENT SKILLS EIGHTH EDITION David A. Whetten BRIGHAM YOUNG UNIVERSITY Kim S. Cameron UNIVERSITY OF MICHIGAN Prentice

An Overview of The Sport Astroturf Free Essays

levels, athletes may no longer be seen as just people, but more as expensive liabilities. The health of these athletes become more and more important as it is not only their health which is on the line, but also millions of dollars. Injuries do occur in sports, especially contact sports, but astroturf increases these odds of injury. We will write a custom essay sample on An Overview of The Sport: Astroturf or any similar topic only for you Order Now It will be shown that astroturf causes increased wear on the body and an increased number of, as well as more severe injuries. Because of this, safer alternatives should be used in the stadiums. Astroturf is an unsafe surface to play on and should not be used by athletes. The wear on a players body after a game is incredible, so new innovations are always being created to lessen the impact of the sport on the athletes body; better shoes, more protective pads. These things allow the athlete to compete at the same level, but at the end of the game be in better condition to play in the next one. If this is the case, then owners of teams should consider getting rid of their artificial turf. Astroturf increases wear and tear on the body and causes more minor injuries than grass. This wearing down of the body would lead to quicker fatigue and decreased performance. Ever since astroturf was introduced, people have been complaining about its effects and these complaints are heard even louder in this era. â€Å"Athletes blame artificial turf for tendinitis, shin splints, and broken bones. † (Schrier,1987) Warren Sapp of the Tampa Bay Buccaneers is one of many football players who suffers from the effects of the astroturf. He says, It feels like you’ve been running on bricks for two miles, your knees are real sore and usually you come out with nine or 10 crapes and you don’t even know it until you get into the shower and it’s burning like hell. † (Wharton, 1999) Sapp’s pain comes from the fact that running on astroturf is only a little better than running on asphalt. Astroturf is made of nylon fibers which are five-eighths of an inch long stitched into a tightly woven mat. It is then laid over a five-eighths-inch-thick foam pad for cushioning and glued to an asphalt base. (Schrier,1987) So all that separates the athlete from asphalt is less than two inches of rubber. The other problem which Sapp mentions is â€Å"turf burn†. Since nylon resists tearing it also means that superficial wounds are more likely to occur. Though these wounds are not detrimental to the immediate health of the athlete they are painful and do affect the performance and possibly the longevity of the athlete’s career. Steve Young of the San Francisco 49er’s says, It’s not easy playing on your back patio. If you wonder what playing on artificial turf is like, go out there and fall down a couple of times. Then do what we do – run and scrape across. â€Å"(Unknown,1998) These ill feelings toward artificial turf are felt throughout the NFL. Another player described it as, â€Å"sandpaper laid over concrete. A poll done in 1994 revealed that ninety-six percent of more than nine-hundred players said artificial turf leaves them feeling sorer than after playing on grass. Ninety-four percent believe turf is more likely to contribute to an injury and half the players identified a previous injury they believed to be caused by astroturf. And many of these injuries are serious injuries; there have been many season ending and career ending injuries on turf. These more serious injuries though are the primary reason why artificial turf should not be used in stadiums. A Cornell University study showed that, †¦ foot and knee injuries occur on synthetic turf about 50 percent more than on grass. And when injuries do occur, they often are more serious and difficult to heal than those that occur on This was the case for three premier players in the NFL this season as Vinny Testaverde, Wayne Chrebet and Jamal Anderson were all severely injured because of Astroturf. The players were severely injured in a situation where there was no contact with other players. In Chrebet’s case two trainers said they had no doubt in their minds that he broke his foot because of the surface and nothing more. (Kirwan,1999) In the former two cases what occurred was â€Å"foot lock†. The friction between the shoe and the turf was too great and so as the players tried to cut their foot stayed, but the rest of the body kept moving. This would not have happened on grass Dr. Willibald Nagler of Cornell University explains, â€Å"When you play tennis on a soft court, you can slide into the stroke. That takes a lot of stress away from the ankle and knee. Grass allows you to slide too, a tiny bit, but it suffices, the same for football. † (Bernard,1996) So when making a cut, the foot will not give stay planted and the injury will not occur. Nagler goes on to say, Football on grass results in fewer ligamentous injuries, and those that do occur are not as severe, according to the published scientific articles. Furthermore, synthetic turf may exacerbate existing injuries, or make healing take longer. (Bernard,1996) These ligamentous injuries are usually the most severe injuries to occur because of the artificial turf. In an interview with Dr. Wayne Woodland, he explained that, â€Å"there is also an increased risk of concussions, and the turf causes many athletes to get turf toe. † Turf toe is a strain to the ligament in the big toe which is not only likely to reoccur, but it can also be a serious injury. Deion Sanders was lost for the end of last years season and was required to have surgery to fix the injury and the Atlanta Falcon’s Chuck Smith missed more than a month this season with the injury. Even more disturbing than the obvious increase in injuries is that there are at least three deaths and several more cases of paralysis which have been blamed on artificial turf. Players in the NFL are so livid about not wanting to play on artificial turf that in the past, the NFLPA have filed numerous lawsuits trying to get artificial turf labelled a â€Å"hazardous substance†. With the advancements of technology, astroturf needs to be replaced with something which is safer and less punishing for the players. In most cases this alternative is grass. Though, many stadiums will not switch to grass due to the economics of the situation. Grass is expensive to maintain and will limit the income of the stadium by limiting the erformances that can be put on there, such as concerts. Many people feel that the controlled environment is needed to allow for a better game. Players are looking for the safety of grass combined with a controlled environment and low cost. There are now many products on the market which claim to meet these standards. A new company called Fieldturf, in alliance with Nike, has released a product which more closely resembles the texture and response of grass. It is made of synthetic blades and is held up byan artificial dirt composed of silica and ubber that can be made of recycled running shoes. John Ingram, the Nebraska Cornhuskers’ director of athletic facilities says that, â€Å"It is the closest thing to natural grass I’ve seen,† (Barnes,1999) The Cornhuskers’ played their entire season on the field and did not have any injuries this year. This coupled with the controllable environment made the players and management happy with the field. This new field may be the wave of the future as not only is it cheaper than grass and astroturf, but it is durable and safe. In a study done by Dr. Bill Barnhill, he found that Fieldturf had less than fifty percent fewer injuries than grass and seventy-five percent fewer than astroturf. Of these injuries, ninety-three percent were minor injuries resulting in fewer than seven days lost. Though some naturalists may not like the idea, the Fieldturf system and other systems soon like it may begin to make grass and even astroturf obsolete saving people money and players from injury. Injuries to players such as Vinny Testaverde and Jamal Anderson should not occur. Artificial turfs are dangerous and should not be used in any situation. The studies of injuries in professional athletes on grass compared to turf clearly demonstrate the risk that athletes are at when playing on these surfaces. Whether they are small or large, many of them should not happen and would not happen if the surface would have been on grass or the newer, more innovative surfaces. Management should recognize that they are paying their athletes millions of dollars and should be put in a situation where they will perform and continue to perform to their expectations for many years. How to cite An Overview of The Sport: Astroturf, Essay examples

Environmental Economics and Securing Policy

Question: Discuss about the Environmental Economics and Securing Policy. Answer: Introduction: Environmental economics and policies regarding sustainable development have become a major issue in the world today. All the nations are now concerned about sustainability. Like rest of the world, Australia also has designed environmental protection legislations. One of the major issues in Australias environment is the damaging of the Great Barrier Reef. This is one of the most attractive natural wonders and the largest coral reef of the world. It is listed on the World Heritage List since 1981. It is not only admired for its beauty, but it presents a major biological diversity also. However, with time the reef is getting decayed and to protect the reef the Australian government formulated Reef 2050 long term Sustainability Plan by involving the science, society and government (Environment.gov.au. 2017). The reef 2050 plan is a supporting plan to the original Act of 1975, the Great Barrier Reef Marine Park Act 1975. The main objective of that plan was to provide long term conservation and protection of the environment and its biodiversity and heritage value of the Great Barrier Reef (Dss.gov.au. 2017). The other objectives were to spread the awareness of the region among the people by opening a park, where people could come and enjoy, as well as learn more about the national heritage. In March 2015, the Australian government announced the Reef 2050 plan. This aims to increase the sustainable activities revolving around the reef to give more protection to save the natures wonders for future generation. Hence, the Australian government developed this environmental legislation, which is set for the next 35 years (Environment.gov.au. 2016). The most significant threat to Great Barrier Reef is the climate change. According to the governmental organization, Great Barrier Reef Marine Park Authority (GBRMPA), the other major threats to the reef are poor water quality coming from land, effects of coastal development projects, increase in fishing activities, ocean acidification, oil in the water, storms, and coral bleaching. However, the reef scientists say that the damage is due to the cumulative effect of many such reasons. The increase in the number of visitors to the park and increasing pollution are also responsible for the damage of the reef (Gbrmpa.gov.au. 2017). The reef 2050 plan is developed primarily to combat the challenges of the survival of the reef. It is important to reduce the pollutant activities and other negative externalities to conserve this national heritage and for doing so, formulation of legislation is the best way to stop the damaging activities as well as increasing the awareness (Business.gov.au. 2017). In Reef 2050 plan, the government plans to spend more than AUD 2 billion in the next decade. This plan brings together the government, industrialists, scientists, researchers, commercial and residential owners, and the society. The major actions of this plan comprise of management of the reef, which includes (Authority, G.B.R.M.P. 2015); reducing industrial wastes and pumping the wastages into the ocean, banning of disposals in the park region, prohibition of any further development or expansion of new ports in the nearby region, improvement in the plans for shipping and fishing in the reef region, providing extra protection to the turtles and dugongs, reducing the pesticides load, sediment load, nitrogen load in the agricultural sector to reduce the water pollution, appointing a Minister from Queensland for the supervision of the Great Barrier Reef. The government has planned for more than AUD 2 billion for the above mentioned plan. Along with that, it has created a trust fund of AUD 40 million for research and management of improving water quality and reducing pollution (Legislation.gov.au. 2017). Success of the policy so far: There has been significant progress towards betterment of the condition of the reef after the implementation of the Reef 2050 plan. This policy targets integration of different levels of supervision of the environmental factors to improve the condition of the reef. This is a policy for sustainable development. Hence, the government has put substantial amount of investment in various segments of this policy. So far, the researchers found that the quality of the water entering the reef has improved significantly due to better land management. Five big industrial ports had proposed 18 months ago, to dispose of capital scoured constituents in the marine park. The government has brought it down to zero through regulations. They also put permanent ban on disposal of capital dredged materials in the reef region and put restrictions on the expansions of the ports (Dale et al. 2016). The first major attempt of the plan was to improve the water quality entering the reef from the land. Since 2003, there has been implementation of Reef Water Quality Protection Plan, which helps in reducing water pollution. 35 major river basins drain the 424,000 sq km of the coastal regions of Queensland and this huge amount of run-off goes in to the reef. The land based run-offs include industrial and residential wastages. The developmental plan helped to reduce the water pollution significantly. The pesticide load is reduced by 28%, sediment load by 11%, nitrogen load by 10% (Hughes, Day and Brodie 2015) To reduce the effects of climate control, the government has taken the effort of reducing carbon-di-oxide emission. If it is kept at or below 380 parts per million, then the corals would be moderately vulnerable and they would dominate the reef. Other measures include (Wallace et al. 2015): controls on coastal developmental projects, reducing ocean acidification, controlling the population of coral eating Crown of Thorns starfish with the help of organic nitrogen injections, managing shipping movements by reducing number of ships per day and focusing on the new technologies for ship tracking and giving alerts for ship breakdown, reducing fishing activities and encouraging ecologically sustainable practices of fishing, providing net-free zones for fishing, and application of knowledge, science and technology (Brodie and Waterhouse 2016). Recommendation: The Great Barrier Reef is a natural wonder, and not a museum piece, which stays in a constant state. Hence, the preservation and conservation of the reef requires effort of a different level. Although the Australian government has invested a huge money and effort for the reduction of further damage to the Great Barrier Reef, and the plans are yielding good results, still there is scope for improvement (Woodford 2014). Empowering the GBRMPA: the power of GBRMPA should be increased for the best interest of the park. It does not have much authority required for dealing with government or industry for various issues. The authoritys culture should be rebooted with more power to take steps for the betterment of the reef. Disallowing the controversial issues in the marine ecosystem: there are many controversial issues such as dredging and waste mismanagement from the industries, which affect the reef. Such issues should be handled on a priority basis. Dumping of waste near the reef is more controversial than development of protection zones, hence, that should be addressed first. Pushing the country to develop renewable source of energy and reduce the usage of coal: coal extraction must be reduced to save the reef. Renewable source of energy is now more preferred than coal. Coal is not only used domestically, but is exported also. The dependency on coal should be reduced by using renewable source of energy (Grech, Pressey and Day 2015). Tighter control on agriculture: the beef cattle grazing industry and sugarcane production use many pesticides, which needs to be controlled. Pushing the establishment of the management plans for Coral Sea Marine Reserve: this is the worlds largest single gazetted marine park. The Coral Sea Marine Reserve and Great Barrier Reef Marine Park are two neighboring parks and the marine species and ecosystems are dependent on each other. Hence, the management should be efficient to protect these ecosystems from commercial fishing (Pandolfi 2016). Making fishing control more strict to maintain the ecosystem of the reef: this is a critical aspect for both commercial and non-commercial fishers. The actions taken by the commercial and recreational fishers to remove predatory fishes have helped in the maintenance of the ecosystem of the reef. Such actions should be taken more frequently. The standard of ships passing through needs to be improved: the GBRMPA states that the shipping traffic consists of around 2000 ships making approximately 7000 voyages. With the increase in the mining activities in Queensland, this traffic is expected to rise. Hence, the standard of the ships passing through the reef region must be of improved quality so that wreckage, breakdowns, oil spills can be reduced. A huge oil spill can wreck havoc on the reef. Restore and enhance the budget for marine science research with high priority: many reef specialists and scientists are not employed in the research projects for the reef. To utilize the full potential of the researchers and have latest scientific techniques to save the reef, more budget should be allocated and more projects should be launched for extensive research on the reef. Boosting the research for measures of climate control: more research works should be undertaken to boost the measures of climate control. It is important to ensure the survival of the corals and scientists are interrogating the methods if the heat resistant corals can be translocated from much warmer waters to regions that are more southern. This might increase the chance for their survival (Pandolfi 2016). Conclusion: The Great Barrier Reef is a national identity of Australia. It is the worlds largest system of coral reef. It is situated on the east coast of Queensland, Australia, in the Coral Sea. Two great constant changes of the reef are destruction and regeneration. It is never same all the time. Hence, preserving this natural wonder is extremely important for a sustainable future. The Australian government has implemented many policies over the years to protect and conserve this structure. Along with the Great Barrier Reef Marine Park Act of 1975, it has introduced Reef 2050 Long Term Sustainability Plan for more and better protection of the reef. It has put more efforts in the research and science to invent and improve ways for handling climate change, water quality, fishing activities, shipping traffic, ocean acidification, and coral bleaching in and around the reef region. There has been much progress so far, however, there are still ways that can be practiced and implemented to save the c oral reef. References: Authority, G.B.R.M.P., 2015. Great barrier reef outlook report 2015. Brodie, J. and Waterhouse, J., 2016. Great Barrier Reef (Australia): A Multi-ecosystem Wetland with a Multiple Use Management Regime. Business.gov.au., 2017. Environmental legislation. [online] Available at: https://www.business.gov.au/info/run/environmental-management/environmental-legislation [Accessed 26 Apr. 2017]. Dale, A.P., Vella, K., Pressey, R.L., Brodie, J., Gooch, M., Potts, R. and Eberhard, R., 2016. Risk analysis of the governance system affecting outcomes in the Great Barrier Reef.Journal of Environmental Management,183, pp.712-721. Dss.gov.au., 2017. Environmental Policy. [online] Available at: https://www.dss.gov.au/about-the-department/policies-legislation/departments-corporate-policies/environmental-policy [Accessed 26 Apr. 2017]. Environment.gov.au., 2016. Highlights of the Reef 2050 Long-Term Sustainability Plan. [online] Available at: https://www.environment.gov.au/marine/gbr/publications/highlights-long-term-sustainability-plan [Accessed 26 Apr. 2017]. Environment.gov.au., 2017. The Great Barrier Reef. [online] Available at: https://www.environment.gov.au/marine/gbr [Accessed 26 Apr. 2017]. Gbrmpa.gov.au., 2017. Legislation, regulations and policies - GBRMPA. [online] Available at: https://www.gbrmpa.gov.au/about-us/legislation-regulations-and-policies#leg_spec_gbrmp [Accessed 26 Apr. 2017]. Grech, A., Pressey, R.L. and Day, J.C., 2015. Coal, Cumulative Impacts, and the Great Barrier Reef.Conservation Letters. Hughes, T.P., Day, J.C. and Brodie, J., 2015. Securing the future of the Great Barrier Reef.Nature Climate Change,5(6), pp.508-511. Legislation.gov.au., 2017. Great Barrier Reef Marine Park Act 1975. [online] Available at: https://www.legislation.gov.au/Details/C2016C00551 [Accessed 26 Apr. 2017]. Pandolfi, J., 2016. Five things we can do right now to save the Great Barrier Reef. The Guardian. [online] Available at: https://www.theguardian.com/australia-news/commentisfree/2016/jun/13/five-things-we-can-do-right-now-to-save-the-great-barrier-reef [Accessed 26 Apr. 2017]. Wallace, R., Huggins, R., Smith, R.A., Turner, R.D.R., Garzon-Garcia, A. and Warne, M.S.J., 2015. Total suspended solids, nutrient and pesticide loads (20122013) for rivers that discharge to the Great Barrier ReefGreat Barrier Reef Catchment Loads Monitoring Program 20122013. Department of Science.Information Technology and Innovation. Brisbane, p.3. Woodford, J., 2014. 10 steps to save the Great Barrier Reef. The Guardian. [online] Available at: https://www.theguardian.com/commentisfree/2014/oct/28/10-steps-to-save-the-great-barrier-reef [Accessed 26 Apr. 2017].

A Realistic Assessment of a Marine Biologists Earning Potential

A Realistic Assessment of a Marine Biologist's Earning Potential Do you think you want to be a marine biologist? An important consideration might be what amount youll earn. It is a tricky question, as marine biologists perform a variety of jobs, and what they are paid depends on what they do, who employs them, their level of education, and experience. What Does a Marine Biologist's Job Entail? The term marine biologist is a very general term for someone who studies or works with animals or plants that live in salt water. There are thousands of species of marine life, so while some marine biologists do well-recognized jobs like training marine mammals, the vast majority of marine biologists do other things. This includes studying the deep sea, working in aquariums, teaching at a college or university, or even studying the tiny microbes in the ocean. Some jobs may involve tasks as odd as studying whale poop  or whale breath. What Is a Marine Biologist's Salary? Because the jobs of a marine biologist are so wide-ranging, their salary is also. A person that has focused on marine biology in college may first get an entry-level technician job helping a researcher in a lab or in the field (or rather, out in the ocean). These jobs may pay an hourly wage (sometimes minimum wage) and may or may not come with benefits. Jobs in marine biology are competitive, so often a potential marine biologist will need to get experience through a volunteer position or internship before they can get a paying job. To get additional experience, marine biology majors may want to get a job on a boat (e.g., as a crew member or naturalist) or even at a veterinarians office where they can learn more about anatomy and working with animals. More established marine biologists may earn from about $35,000 to about $80,000 annually. According to the Bureau of Labor Statistics, the median pay in 2017 was $62,290, but they lump the marine biologists in with all zoologists and wildlife biologists. In many organizations and universities, a marine biologist will have to write grants to supply funding for their salaries.  Those working in non-profit organizations may need to assist with other types of fundraising in addition to grants, such as meeting with donors or running fundraising events. Should You Become a Marine Biologist? Most marine biologists  do their jobs because they love the work. It is a benefit in itself, even though compared to some other jobs, they dont make a lot of money, and the work is not always steady. So you should weigh the benefits of a job as a marine biologist (e.g., often working outside, travel opportunities, trips to exotic locations, working with marine life) with the fact that jobs in marine biology generally pay fairly modestly. The job outlook for 2016-2026 showed positions for wildlife biologists were expected to grow at a rate of eight percent, which is approximately as fast as for all jobs in general. Many positions are funded from government sources, so they are limited by ever-changing governmental budgets. You will need to be good at science and biology to complete the education necessary to become a marine biologist.  You need at least a bachelors degree, and for many positions, they will prefer a person with a masters degree or doctorate. That will entail many years of advanced study and tuition expenses. Even if you dont choose marine biology as a career, you still may get to work with marine life. Many aquariums, zoos, rescue and rehabilitation organizations, and conservation organizations look for volunteers, and some positions may involve working directly with, or at least on behalf of, marine life.

Hideki Tojo

Hideki Tojo On December 23, 1948, the United States executed a frail, bespectacled man of almost 64 years.   The prisoner, Hideki Tojo, had been convicted of war crimes by the Tokyo War Crimes Tribunal, and he would be the highest-ranking officer from Japan to be executed.   To his dying day, Tojo maintained that The Greater East Asia War was justified and righteous.   However, he did apologize for the atrocities commited by Japanese troops during the Second World War.    Who was Hideki Tojo? Hideki Tojo (December 30, 1884 - December 23, 1948) was a leading figure of the Japanese government as a general of the Imperial Japanese Army, leader of the Imperial Rule Assistance Association, and 27th Prime Minister of Japan from October 17, 1941 to July 22, 1944.  It was Tojo who, as Prime Minister, was responsible for ordering the attack on Pearl Harbor Dec. 7, 1941. The day after the attack, President Franklin D. Roosevelt asked Congress to declare war on Japan, officially bringing the  United States into World War II.   Ã‚   Hideki Tojo was born in 1884 to a military family of  samurai  descent. His father was one of the first generation of military men since the Imperial Japanese Army had replaced  samurai warriors after the Meiji Restoration.   Tojo graduated with honors from the army war college in 1915 and quickly climbed the military  ranks. He was known within the army as Razor Tojo for his bureaucratic efficiency,  strict attention to detail, and unwavering adherence to protocol. He was extremely loyal to the Japanese nation and the army, and in his rise to leadership within Japans military and government he became a symbol for Japans militarism and parochialism. With his unique appearance of close-cropped hair, mustache, and round eyeglasses he became the caricature by Allied propagandists of Japans military dictatorship during the Pacific war.   At the end of World War II, Tojo was arrested, tried, sentenced to death for war crimes, and hanged. Early Military Career In 1935, Tojo assumed command of the Kwangtung Armys Kempetai or military police force in Manchuria.   The Kempetai was not an ordinary military police command - it functioned more like a secret police, such as the Gestapo or the Stassi. In 1937, Tojo was promoted once more to Chief of Staff of the Kwangtung Army. July of that year saw his only actual combat experience, when he led a brigade into Inner Mongolia. The Japanese defeated Chinese Nationalist and Mongolian forces, and established a puppet state called the Mongol United Autonomous Government. By 1938, Hideki Tojo was recalled to Toyko to serve as army vice minister in the Emperors Cabinet.   In July of 1940, he was promoted to army minister in the second Fumimaroe Konoe government.   In that role, Tojo advocated an alliance with Nazi Germany, and also with Fascist Italy. Meanwhile relations with the United States worsened as Japanese troops moved south into Indochina. Although Konoe considered negotiations with the United States, Tojo advocated against them, espousing war unless the United States withdrew its embargo on all exports to Japan.   Konoe disagreed, and resigned.   Prime Minister of Japan Without giving up his post of army minister, Tojo was made the prime minister of Japan in October 1941.   At different points during World War II, he would also serve as the minister of home affairs, education, munitions, foreign affairs, and commerce and industry.    In December of 1941, Prime Minister Tojo gave the green light to a plan for simultaneous attacks on Pearl Harbor, Hawaii; Thailand; British Malaya; Singapore; Hong Kong; Wake Island; Guam; and the Philippines.   Japans rapid success and lightning-fast Southern Expansion made Tojo immensely popular with the ordinary people. Although Tojo had public support, was hungry for power, and was adept at gathering the reins into his own hands, he never was able to establish a true fascist dictatorship like those of his heros, Hitler and Mussolini.   The Japanese power structure, headed by the emperor-god Hirohito, prevented him from attaining complete control.   Even at the height of his influence, the court system, the navy, industry, and of course Emperor Hirohito himself remained outside of Tojos control.   In July of 1944, the tide of war had turned against Japan and against Hideki Tojo.   When Japan lost Saipan to the advancing Americans, the emperor forced Tojo out of power.   After the atomic bombings of Hiroshima and Nagasaki in August of 1945, and Japans surrender, Tojo knew that he would likely be arrested by the American Occupation authorities. Trial and Death As the Americans closed in, Tojo had a friendly doctor draw a large charcoal X on his chest to mark where his heart was.   He then went into a separate room and shot himself squarely through the mark.   Unfortunately for him, the bullet somehow missed his heart and went through his stomach instead.   When the Americans arrived to arrest him, they found him laying on a bed, bleeding profusely.   Im very sorry that it is taking me so long to die, he told them.   The Americans rushed him to emergency surgery, saving his life. Hideki Tojo was tried before the International Military Tribunal for the Far East for war crimes.   In his testimony, he took every opportunity to assert his own guilt, and claimed that the Emperor was blameless.   This was convenient for the Americans, who had already decided that they did not dare hang the Emperor for fear of a popular revolt.   Tojo was found guilty of seven counts of war crimes, and on November 12, 1948, he was sentenced to death by hanging. Tojo was hanged on December 23, 1948.   In his final statement, he asked the Americans to show mercy to the Japanese people, who had suffered devastating losses in the war, as well as the two atomic bombings.   Tojos ashes are divided between the Zoshigaya Cemetery in Tokyo and the controversial Yasukuni Shrine; he is one of fourteen class A war criminals enshrined there.

Probable issues when doing business in Sri Lanka Essay

Probable issues when doing business in Sri Lanka - Essay Example Included in the memo are the strategic goals on which to focus on during the operations in the new country. The strategic goals are however not the overall corporate goals of the company but those formulated to enable it deal with the environmental issues and to achieve success in a new marketplace. In correspondence, the objectives named above have   the to be met by the company through the tactics mentioned below each one of them. If the recommendations given are applied strictly, the company will efficiently deal with the underlying environmental issues and carry on the daily business operations efficiently and in good time. This will also help ISSAC to better determine the depth and extend of each issue or objective proposed. †¢Ã‚  To have all the product and services meet the excellence standard guidelines of the company with connection to Sri Lanka’s culture†¢Ã‚  It is recommended that the company adjust their services to fit the needs of the new customers â € ¢Ã‚  To take advantage of physical facilities such as capacity and location†¢Ã‚  Through using Sri Lanka’s exports such as rubber and tobacco to get revenue and increase investments†¢Ã‚  To increase technology management efficiency†¢Ã‚  We recommend the use of virtual or wireless technology throughout the business operations (Watson 34). †¢Ã‚  To successfully implement and recognize gains from the firm’s computer and software systems†¢Ã‚  First, it is recommended that the company get a sophisticated and alternative way of a stable electricity supply system.... ry out its operations much more with what the company already has To increase revenue with by a bigger percentage than last year Through driving growth and strategy Client/constituent Increase customer retention We recommend that ISSAC retain its former clients through maintaining constant communication and extensive services Introduce existing products and services into Sri Lanka’s new market This will be done through promotions and advertisement through Sri Lanka’s media Achieve and adhere to an exclusive customer service It is recommended that ISSAC develop and make good use of a customer database. To expect future client needs Done through client feedback To extend sales and other services to the global marketplace We recommend that ISSAC establish new branches in the neighbouring countries using the same brand name Having a stable workforce To recruit, hire, and maintain the right staff, in the right departments in the new country We recommend that the firm use a s pecialist recruitment firm in Sri Lanka to vet the newspaper applications made Employ professionals who are more likely to bring success to the company Each recruited employee will be allocated a post as per his or her professionalism and competence in a given field or department To train employees on internal matters of the company Through developing a wide range of skills essential for customer support Through aligning employee performance with rewards and incentives To continuously learn and take up up-to-date best practices We recommend that the company organize for awareness rallies that inform employees on the best practices desired by the surrounding community (Kaplan & Norton 80). Internal efficiency and success in business operations To have all the product and services meet the excellence

Literature Research Paper Example | Topics and Well Written Essays - 2000 words

Literature - Research Paper Example These poems were recited in the fields as the slaves worked while others were made into strong songs that not only united but also gave the slaves a sense of unity in their black heritage. The late 19th century and for most parts of the 20th century, poems from the black community and other human rights activists were used to bring down the racial divide between the whites and the black communities. Through poetry, a sense of self-discovery was ignited in African Americans and this was able to see them survive slavery and racial segregation. The theme of Racism is one of the most important themes in the history of the modern world. These paper will explore the relevancy of how racism as a theme has been handled in poetry successfully to instill self-discovery attitudes. Racism as a theme has featured in many texts by black poets. However, it is important to note that racism not only occurs when amongst the African American group in the United States. A number of poets from different races and on a global level have handled theme of racism in their texts. Racism can be defined as treating people indifferently based on their race or color of their skin. Denying an individual something or treating someone indifferently due to the color of his skin or origin, is against the basic human rights. In the US, the history of Racism goes back before the founding of the nation during the days of slavery. Africans were taken from their homes in Africa and turned into slaves to work in agricultural plantations while at the same timework as slaves in white homesteads. Working as slaves, African Americans were beaten, killed, tortured and treated like second-rate citizens. The emancipation proclamation in 1864 ended the civil war and abolished slavery while giving African American slaves the right to their freedom (Hathaway, Jarab &Melnick 37-44). However, the freedom that African Americans gained had its own limitations and most of

Observing the Moon's Phases Assignment Example | Topics and Well Written Essays - 750 words

Observing the Moon's Phases - Assignment Example It takes almost one month (twenty seven days) for the moon to go around the earth, in direction relative to the stars; however, the moon takes almost twenty nine days to orbit around the earth relative to the sun; this is because as the moon goes around the earth, the earth at the same time is travelling around the sun; thus the moon will make an extra distance to make one round in regard to the sun (Wlasuk, 5). Looking at the moon at the same time each week and making sketches was of great help in understanding changes, in the moon’s phases, the moon rises from the west and sets east while the sun rises in the east and sets west. From the sketches, the moon moved approximately 92 degrees each week. Twice in the observation month moon appeared, start of the initial week, and the end of the second week; this happened when the moon was fully lit and facing the earth. That usually happens when the earth seats between the sun and the moon (this is referred to as the full moon) and the when the moon is between the earth and the sun (new moon). After one week since the observation of the full moon that occurred when the sun was opposite to the moon and rising in the west, at the exact moment when the sun was setting, the moon entered the quarter moon shape. From the earth, the moon was seen as a half circle because that was the only visible part that was lit. Naturally, that was the last quarter and it appeared after the full moon and before the new moon. After that, the moon became completely dark. This occurred because the moon moved between the sun and the earth and the moon’s side facing the earth darkened. This is referred to as the new moon phase. That phase of the moon was usually not observable. However it was possible to make an outline of the moon as part of the sunlight reflected off the earth and hit the moon. At that point, the sun and the moon were on the same side of sky (Wlasuk, 12). After the new moon, a week later the first quarter pha se of the moon was seen. Other phases of the moon were also seen, these phases developed in between the weeks. After the new moon, the beginning of that week a smaller phase less than half the moon was seen that phase of the moon is referred to as the crescent. Another observation made was that this phase was brighter due to gentle light reflected by the earth. That phase was known as the waxing crescent, and it appeared just after the new moon. The begging of the second week, after the first quarter moon phase, a bigger moon phase than half size of the moon was seen. This phase is referred to as gibbous. Waxing gibbous was a more illuminated and increasing phase of the moon that appeared just before the full moon phase. At the start of the third week, after the full moon phase appeared, gibbous phase reappeared; on the other hand, that phase was less illuminated and decreasing than observed previously. Waning gibbous was seen just after the full moon. After the last quarter of the moon, crescent phase was seen. This phase is known as waning crescent phase as it has decreased illumination and it appeared just before the new moon. In conclusion, it takes about a month for the moon to go around the earth, during this period the moon’s phase changes from fully lit to completely dark and back to full illumination again, moving about 13 degrees every twenty four hours and 92 degrees each week. The first quarter is about 7 days old while the full moon is 14 days old; the last quarter is

The Concept Of Marriage In Sikhism Religion Essay

The Concept Of Marriage In Sikhism Religion Essay Sikh is a Punjabi word that means in the Punjabi language is disciple. According to another school of thought, the word Sikh derives from Seekh which means learner. Sikhs are the disciples of God who follow the writings and teachings of the Ten Sikh Gurus. The wisdom of these teachings in Sri Guru Granth Sahib is practical and universal in their appeal to all mankind. A Sikh is any person whose faith consists of belief in One God, the ten Sikh Gurus, the Guru Granth Sahib and other scriptures and teachings of the Sikh Gurus. Meanwhile, he or she must believe in the necessity and importance of `Amrit, the Sikh baptism. According to Sikh code of conduct Rahit MaryÄ dÄ  : A Sikh is any person whose faith consists of belief in one God, the ten Gurus, the Guru Granth Sahib and other scriptures of the Sikh religion. Additionally he or she must believe in the necessity and importance of amrit (the Sikh baptism ceremony.)  [1]   The religion was founded by Guru Nanak who was born in 1469 and began in the Punjab, the upper part of the Indus Valley at the beginning of the 16th Century CE. When India and Pakistan became independent, this region which is the historic homeland of the Sikhs has been divided in two. Lahore, the ancient capital of the Sikhs, is now in Pakistan, while Amritsar, the site of the most famous and important Sikh holy building the Harimandir (Golden Temple), is in India. By the time, the last of the ten living gurus (Gobind Singh) died in 1708, Sikhism had developed a distinct and separate identity, as the succession of nine gurus who followed Guru Nanak each made contributions to and refined the tradition. The tenth Guru, Guru Gobind Singh, decreed that his successor should be Siri Guru Granth Sahib ji, the collection of holy writings of the Sikhs. The Akali and Singh Saba movement propagated the Sikh beliefs and rituals. These movements fold all Hindu custom from Sikh community. They realized the problem and significance of Sikh Identity. These movements make popular Anand Marriage ceremony.  [2]   Marriage Marriage is named differently in different cultures and at different places. It is called wedding, Shadi, Viyah or Nikah. This ceremony is called Anand Karaj in Sikhism. Marriage is the voluntary union for life of one man and one woman, to the exclusion of all othersIn other words marriage is an act of taking girl as wife by her husband from the house of her father-mother. Marriage is the central, cardinal institution of natural society.  [3]   Further, the basic unit of society is the family, not the individual, it starts the reproductive cycle of human life. Marriage is an institution in which a mating gets social approval and the pairing of men and women are regulated. All known societies today, have the custom of marriage. Marriage is an essential ingredient of any society, and it is just like as religion in the society. Marriage and the family changes from place to place, religion to religion, caste to caste, tribe to tribe and moreover from time to time. So it is really a hard task to find out a universal definition of marriage. Some of the definitions of marriage focus upon legal aspects of marriage, while others center upon the social aspects of marriage but in almost all definitions of marriage the stress is upon the union of male and female. The marriage ceremony is a special step for couples which require serious thought in any society. During the wedding ceremony, the bride and groom make a public commitment to honor and support each other in their lives together as wife and husband.  [4]   Marriage institution is the most oldest and natural institution. During the last few thousand years of our cultural history, marriage and extended family has been the basis of our social structure. According to Lal Singh, Marriage is an oath taking ceremony of two souls desirous of physical, intellectual and spiritual union.  [5]   According to Promila Kapur, Marriage is a Sanskara and as such it is a sacrament and a religious bond which cannot be broken under any circumstances. Ideally, it aims not only at the individuals biological, emotional, social and spiritual fulfillments and development through union with a person of the opposite sex, but also at the development, fulfillment and welfare of the family, and through it of the society and mankind.  [6]   In general terms, marriage is described as the union of a man and a woman to live together as husband and wife according to the standard set out in the Holy Scriptures, which is socially permitted, legally agreed and religiously allowed. Marriage as more of a religious ritual than a social in east or legal affair like that in west and is considered a sacred institution in most cultures and religious traditions. Marriage is a spiritual identity, not just a love affair between two people. Marriage in Sikhism is regarded as a sacred bond of mutual help in attaining the heights of worldly life and spiritual bliss. It is a unity of mind and soul. It is a means to attain spirituality and not an end in itself. The real goal of marriage in Sikhism is union of both souls with Almighty Lord.  [7]   Marriage in Sikhism and its Developments The Sikh Gurus had a very high regard for the state of marriage, and they themselves entered into matrimony. They insisted that marriage is not merely a civil or social contract, but that its highest and most ideal purpose is to fuse two souls into one so that they may become spiritually inseparable. The concept of Sikh Marriage is explained by Guru Amar Das, the third Guru of the Sikhs that marriage is an attempt of uniting the individual soul to the Universal Soul. They are not to be called husband and wife who only sit together; rather they are husband and wife who have one spirit in two bodies  [8]   The Sikh Marriage ceremony is called Anand Kiraj literally (anand means bliss and Kiraj means occasion or ceremony) Blissful Occasion. The anand marriage ceremony was initiated by the third Guru of the Sikhs, Guru Ram Das. Varias Guru Bilas and most of the history do not properly dilate on the subject of Sikh marriage in old times. Various Guru Bilas are in poetry and in language that is not quite easy to be followed by everyone. The first serious attempt at the revival of the Anand marriage ceremony was made during the time of Ranjit Singh by Baba Dyal, founder of the Nirankari movement. The second attempt was made by the Namdhari Guru Baba Ram Singh who also adopted the Anand ceremony, but with a major difference. The third and the most important attempt at the widespread propagation of the Anand form of marriage were made by the Singh Sabha movement. The marriage ceremony as propagated by the Singh Sabha resembled the Nirankari rather than the Namdhari version of the Anand marriage. Sikh Marriage Ceremony In Anand Karaj, four lavan (name of Hymns) are recited from Guru Granth Sahib (the Sikh Holy Book), and with each Lavn, the boy followed by the girl, circumambulate (goes around) Guru Granth Sahib. The Anand Kirraj Ceremony can be conducted in boy home or in Gurdwarain the presence of Sri Guru Gant Sahib. The couple to be married will be sitting in front of Guru Gant Sahib on flour and the family and friends will set down. Customly Asa the var is recited and then the welcoming hymns is recited. The Granti make it sure that the couple have agreed to the marriage require them and their parents stand up. The rest of congregation remains seated. Then the advice or instruction is given by the Granthi. Usually it is the summary of the Sikh philosophy of marriage and married life. He asks the couple to aspire for a truly religious life devoted to God and to get initiated into the order of the Khalsa. Through the sweetness of their manners and behavior they should ingratiate with their in-laws. Loyalty and fidelity to each other are the highest virtues. Adultery is strictly forbidden. Here the Granthi recites hymns of Guru Gobind Singhs and Guru Amar Das and Guru and even Baba Fareed Shalok. The bride and groom bow to Siri Guru Granth Sahib in acceptance of the instructions. Then the marriage Lavan reads the Granthi which are composed by Guru Amar Das, the forth Sikh Guru. The four lavans are reading and with each lavan the couple is rotating the Siri Guru Granth Sahiband at the end of rotation to the Siri Guru Granth in acceptance. The four lavan and rotation is basically the four promises. In last everybody (congregation) will stand up and the Granthi will read the concluding prayer. After this the Granthi reads the Ardas which summary is that the God is unique..Also Karah Parsad is distributed to congregation. Usually it is first offer to the couple and then to others people of congregation.  [9]   Sikh Marriage Act In 1908 A.D Tikka Ripudaman Singh was member of Imperial Legislative Council who sent the bill to the Imperial Legislative Council. After Tikka Singh, S.Sunder Singh Mahajitha became the member of the Council. On August 27, 1909 A.D S Sunder Singh presented the Anand Kirraj Bill to the Councile. He told to the council that Ananad marriages were already practiced by Sikh community since last 30 years. The Bill was sent to Select Committee, and its members were Mr. Sinha, Sir Herbert Rezli, and S. Sunder Singh Majithia. On September 10, 1909, the Select Committee placed the Bill before Council with its recommendation. Meeting of the Council was held on October 22, 1909, and Anand Marriage Act 1909 was passed.  [10]   But it is strange that in India today magistrates issue the marriage-certificates on the forms of Hindu Marriage Act. A young Sikh from Patiala Banta Singh said in his statement, it was like giving a Hindu in Pakistan a Muslim marriage Certificate. The Hindu polytheistic and Muslim or Sikh Monotheistic civilizations simply do not add up. It was therefore obnoxious and sinister of the Indian government to replace an enactment with one that insulted its important minority by way of statutory manipulation.  [11]   Sikh Marriage Act (Anand Kirraj) was submitted by The World Muslim Sikh Federation to government of Pakistan in 2007 A.D. The Government of Pakistan has accepted demands from Sikh community to registered their marriages under the Anand Karaj ceremony and introduced Anand Marriage Act in line with the Anand Marriage Act 1909 that was passed by the British in the subcontinent one hundred years ago. The 1909 Act extended to British India (Indian Sub Continent) now India, Pakistan, and Bangladesh.  [12]   The Sikh Marriage Act does not explain the Sikh Marriage Ceremony (Anand Kirrraj) but just explain that the marriage ceremony conducted under Sikh religion and sacrosanct among the Sikhs called Anand Kirraj is valid and the Government of Pakistan, through the Pakistan Sikh Gurdwara Parbandhak Committee shall issue appropriate marriage certificates under the Sikh Anand Marriage Act. Statement of the Problem: Most of the articles on Sikh Rituals are non Scholar writings. There are a very little scholarly writings on Sikh marriage ceremony especially in Peshawar. But I have tried my best to get the academic books, journals, articles and some reports on the issue that I am going to address. Sikhism has often been described by scholars as a way of life and is the worlds fifth-largest and youngest organized religion. There is a dearth of writings on Sikh rituals and customs. So, it can be best understood by studying the life of the people professing it. Sikhism is close to Islam in some very basic beliefs and there is currently a need for more comprehensive study on rituals (as Marriage) practices by Sikh community. Marriage is the most celebrated life event but different religious communities use distinct symbolic tools to legitimate the institution of marriage. It is possible to urge that living in same city but with different religious practices distinct the social practices. Research Questions What is the impact of local culture of Peshawar in the performance of Sikh Marriage ceremony? What is the relation between marriage and religion; and what is the position of Sikhism in this context? Is there currently a need for more comprehensive study on Marriage practices by Sikh community in Peshawar? How far is the practices of modern issues (such as monogamy, polygamy, hypergamy, exogamy, endogamy, abortion and divorce) in Sikhism and what are its boundaries in the religion? Literature Review: This is a religious study of one religion of the world. Unfortunately Sikhism has been ignored in the study of religion. There is very little scholarly literature available in Sikh rituals (especially like marriage ceremony). But no research has been conducted on the topic. There is a book Ethical issues in six religious traditions, Edited by Peggy Morgan and Clive Lawton which discusses ethical issues in Sikhism but it is not a comprehensive study just discusses the one aspect of rituals in Sikhism. The books are available on Indian culture and tradition which also provide some writings about Sikh religious ceremonies. Like Sources of Indian Tradition Compiled by W. M. Theodore de Bary, Stephen N. Hay, Royal Weiler, Andrew Yarrow . This book describes the civilizations of India and provides an understanding of the intellectual and spiritual traditions which are remain alive in India today. Somewhat attention is given to religious and philosophical developments in earlier times which still form part of the Indian heritage and have experienced a considerable revival in the nineteenth and twentieth century. On the other hand, attention is also given to political, economic, and social trends. Another vocal and brief book is written on Sikh village of India Information and Behavior in a Sikh Village Social Organization Reconsidered by Murray J. Leaf. This is a social analysis of a village the Sikh religion in Indian Punjab. Like most anthropological village studies and this study makes upon the attention of social scientists is based not so much on the content of theory, method, or fact alone but rather on a broader and more general consideration of the pattern of relationships among them. This describes the society or culture in general. Understanding Faith series book by Professor Frank Whaling that deals in various customs in Sikhism. Its another part Understanding Sikhism by W. Owe. Cole that describe shortly the importance of family in Sikhism and tells about the essentials of Sikh marriage ceremony. The Anand ceremony was started by The Third Guru, Guru Ram Das and composed by the fourth Guru, Guru Amar Das. There are so many books on Teachings of tenth Guru of Sikhism which of course will help me on writing on Anand Kirraj. The Sikh code of conduct that is Rehat Meryada is published by the Shiromani Gurdwara Prabandhak Committee (SGPC). It is accepted as an authoritative statement of Sikh conduct and is used by Sikhs as the standard guide also discusses the essentials and features of Anand Kirraj. The International Bibliography of Sikh Studies brings together all books, composite works, journal articles, conference proceedings, theses, dissertations, project reports, and electronic resources produced in the field of Sikh Studies until June 2004, making it the most complete and up-to-date reference work in the field today. There is feminist article about Sikh rituals which tried to feminize the Sikh funeral and marriage rituals Why Did I Not Light the Fire? The Refeminization of Ritual in Sikhism by Nikky-Guninder Kaur Singh. Encyclopedia of Sikh religion has also briefly introduces of the Anand Marriage ceremony. The article was published after two years of passing Sikh marriage Act in 1911 in Journal of the Society of Comparative Legislation British India by Courtenay Ilbert which evaluates the acts of the Indian sub continent of period British rule. This will help me to know the history of Sikh marriage Act 1909. Jeevan Deol wrote on The minas and their literature, that is published by American Oriental Society which discuss the validity of marriage between Mians and Khalisa sect of Sikhism. Objectives of the Study: Main purpose of my research is to have a better understanding of different religious communities of Pakistan and their rituals particularly. For this purpose I have selected the Sikh religion and particularly the marriage ceremony in Sikhism in the Sikh community of Peshawar. My research will also bring a useful case study for the students of comparative religion as well as social groups who are eager to learn about this traditions, culture, rituals and such other legal bindings. . It will clarify the Sikh traditions attitude to the marriage institute (practices) Methodology: This research will be conducted drawing from both qualitative and quantitative methods. Firstly library research through content analysis and document analysis on Marriage in Sikhism will be considered, upon which background to the thesis will be laid. This will in essence not exclude the recently published materials (journal articles and newspapers) that critically analyze the Sikh Marriage System in the Sikh Community of Peshawar. The research will also be consisted upon direct surveys in the Sikh community of Peshawar and in its surroundings which will be very useful to understand the problem. Similarly the various surveys conducted in the topic will also be under consideration. Chapterization: Chapter One This chapter will take into account the background of the studies, statement of the problem, objective of the study, significance of the study, research methodology, research questions, and review of the literature. Chapter Two In this chapter I will briefly highlight the introduction of Sikhism, its historical background and its customs, traditions (as Polygamy, Endogamy, Hypergamy, Dowry, Divorce and Abortion) and particularly some rituals and its developments as Anand Kirraj. Chapter Three This chapter will examine the marriage in Sikh community (Anand Kirraj) of Peshawar and the Marriage Act of 1909 of Indian Sub-continent (Pakistan). Chapter Four Data Analysis and Conclusion

The Importance of Birth Control :: Contraceptives, Birth Control Essays

We have all heard sad stories of unwanted teenage pregnancies. There are the girls who drop out of school to care for babies they did not really want, having to work to support their unexpected new "families." There are the guys who marry before they are ready and perhaps to wives they would not otherwise have married-so often these marriages end in divorce. Most tragic of all, though, are the children who grow up knowing that they were not wanted in the first place, knowing that they were more a burden to their parents than a joy even before they were born. Clearly, we as a society need to get a grip on this problem of teenage pregnancy, and the obvious solution is to encourage teens to be responsible and practice birth control. But we face so many choices in deciding which type of birth control to use. Condoms? IUDs? Diaphragms? DepoProvera injections? "The Pill"? Abortion? Abstinence? Which method of birth control is the most practical and the most likely to provide a legitimate s olution to the problem of teenage pregnancy?      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Far and away the most common method of birth control today is the birth control pill. The pill is relatively easy to obtain through Planned Parenthood clinics, the price is not unreasonable, and the pill has an excellent record of success in pregnancy prevention. However, the pill places all the burden of birth control on women, and although it is usually the women who have the most to lose in unwanted pregnancy, shouldn't [GR#1] men take some of the responsibility for birth control, too? Plus, the pill is something that users must remember to take every day, even if they do not engage in sex for months or years. The pill may have the added advantages of making menstrual cycles more regular, and decreasing the sometimes painful intensity of a woman's periods, but as far as being purely a method of birth control, the pill has drawbacks, too. Besides being something that the user must remember to take each and every day regardless of the frequency of sexual activity, being on the pill involves visits to the doctor's office or to Planned Parenthood with annual or even more frequent exams and tests that may be unpleasant and cost more money.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Diaphragms? IUDs? DepoProvera Injections? These methods, too, place all the burden of birth control on the woman.

Networking Standard Organizations Essay

Today I’m going to talk about the different organizations there are and the standards they set for networking. These organizations are ANSI, EIA and TIA, IEEE, ISO, ITU, ISOC, IANA and ICANN. They all instruct of a particular product or service. Many different organizations oversee the computer industries’ standards. These standards are essential in the networking world, they ensure network designs compatibility. ANSI ANSI (American National Standards Institute) is an organization that has more than a thousand representatives from industry and government who both determine standards for the electronics industry and other fields, such as chemical and nuclear engineering, health and safety, and construction. This organization does not determine that manufacturers comply with its standards, but requests are voluntary. EIA and TIA There are two related organizations called EIA and TIA. EIA (Electronic Industries Alliance) is a trade organization that is composed of representatives from electronics manufacturing firms in the United States. A subgroup of EIA that merged with the former United States Telecommunications Suppliers Association (USTSA) formed TIA (Telecommunications Industry Association). (American National Standards Institute, 2012) EIA sets standards for its members and helps write ANSI standards and lobbies for legislation promising to the growth of the computer and electronics industries. It focuses on standards for information technology, wireless, satellite, fiber optics, and telephone equipment’s. Both EIA and TIA set standards, lobby governments and industry, and sponsor conferences, exhibitions, and forums in their areas of concern. IEEE IEEE (Institute of Electrical and Electronics Engineers) is a worldwide society composed of engineering professionals. They also maintain a standard board that creates its own standards for the electronics and computer industries and contributes to the work of other standards-setting bodies like ANSI. (Electronics Industries Alliance, 2012) To promote development and education in the electrical engineering and computer science fields is their goals. They host numerous symposia, conferences, and local chapter meetings and publish papers designed to educate members or technological advances. ISO ISO (International Organization for Standardization) located in Geneva, Switzerland, is a combination of standards organizations representing 157 countries. (Electronics Industries Alliance, 2012) Their goal is to establish international technological standards to facilitate worldwide exchange of information and barrier-free trade. It applies the fields of textiles, packaging, distribution of goods, energy production and utilization, shipbuilding, and banking and financial services. ITU ITU (International Telecommunication Union) is a specific United Nations agency that regulates global telecommunications, including radio and TV frequencies, satellite and telephony specifications, networking infrastructure, and tariffs applied to global communications. (Electronics Industries Alliance, 2012) It provides rising countries with technical expertise and equipment to better those nations’ technological bases. ISOC ISOC (Internet Society) is a professional membership society that provides help to establish technical standards for the internet. Their concern involves keeping the internet accessible with its rapid growth, information security, and stabilizing addressing services and open standards across the internet. They consist of thousands of internet professionals and companies from 90 chapters worldwide. (Dean, 2009) IANA and ICANN A nonprofit group called IANA (Internet Assigned Numbers Authority) kept records of available and reserved IP addresses and determined how addresses were doled out. It coordinated its efforts with three RIRs (Regional Internet Registries): ARIN (American Registry for Internet Numbers), APNIC (Asia Pacific Network Information Centre), and RIPE (Rà ©seaux IP Europà ©ens ICANN (Internet Corporation for Assigned Names and Numbers) is a private, nonprofit corporation. (American National Standards Institute, 2012) They are mostly responsible for IP addressing and domain name management. Technically though, IANA continues to perform the system administration.

How Graduate School Is Different From College

How Graduate School Is Different From College The first days of graduate school go by in a blur for most new students. Even if you attend the same university as you did as an undergraduate, the graduate school experience is very different from being an undergrad. Is grad school harder than college? Definitely. Coursework Is Just the Beginning Classes are a big part of masters programs and the first couple of years of doctoral programs. But grad school entails more than completing a series of classes. You will take courses during the first couple of years of your Ph.D. program, but your later years will emphasize research (and you probably wont take any courses during those later years). The purpose of grad school is to develop a professional understanding of your discipline through independent reading and study. The Apprenticeship Model Most of what you learn in grad school will not come from classes, but from other activities such as  conducting research and attending conferences. Youll choose  and work closely with a faculty member on his or her research. As an apprentice of sorts, youll learn how to define research problems, design and carry out research projects to test your hypotheses and disseminate your results. The end goal is to become an independent scholar and devise your own research program.  Ã‚  Ã‚   Graduate School Is a Job Approach grad school as a full-time job; its not school in the undergraduate sense. If you soared through college with little studying, youre in for a big culture shock as a grad student  The reading lists will be longer and more extensive than youve encountered in college. More importantly, youll be expected to read and be prepared to critically evaluate and discuss it all. Most grad programs require that you take initiative for your learning and demonstrate a commitment to your career.   Graduate School Is a Socializing Agent Why is graduate school so different from undergrad? Graduate training teaches you the information and skills that you need to be a professional. However, being a professional requires more than coursework and experiences. In graduate school, you will be socialized into your profession. In other words, you will learn the norms and values of your field. Relationships with faculty members  and other students are important to your career, and youll make them in grad school. Most importantly, you will learn to think like a professional in your field. Graduate school shapes the mind and leads students to think in new ways. You will learn to think like a professional in your field, whether a scientist, historian, educator, philosopher or practitioner. It truly prepares you to immerse yourself in a specific field - especially if you choose to become an academic professional in the long run.

Free Essays on Constitutional Law

Constitutional Law Bill of Rights in the constitutional law of American history is the term that usually signifies the first 10 amendments to the Constitution of the United States. These amendments, more precisely the first eight of them, specify certain basic freedoms and procedural safeguards of which the individual may not be deprived by governmental power. Taken together, these specified freedoms and protections are the core of American civil liberty and provide the constitutional basis for judicial protection of the rights of the individual. Of particular importance are the provisions of the 1st Amendment (freedoms of religion, speech, press, assembly, and petition); the 4th Amendment (prohibition of unreasonable searches and seizures); the 5th Amendment (prohibitions against double jeopardy and self-incrimination; no taking of life, liberty, or property without due process of law; requirement of fair compensation when private property is taken for public use); the 6th Amendment (procedural safegu ards in criminal prosecutions); and the 8th Amendment (prohibitions against excessive bail and cruel and unusual punishments)( Gerald Gunther ,1976). According to three strikes law If a person commits any felony after March 7, 1994 and If the person has one previous "violent" or "serious" felony conviction (which includes burglary of an unoccupied dwelling), he or she is sentenced to twice the term prescribed by law for each new felony (and must serve at least 80% of the sentence). If the person has two previous violent or serious felony convictions, he or she is sentenced to a life sentence with the possibility of parole. The minimum term of the life sentence is calculated as the greater of the following: a. Three times the term otherwise provided b. 25 years c. The term determined by the court pursuant to other applicable sentencing provisions of existing law. The definitions for â€Å"violent† and â€Å"serious† felonies differ ... Free Essays on Constitutional Law Free Essays on Constitutional Law Constitutional Law Bill of Rights in the constitutional law of American history is the term that usually signifies the first 10 amendments to the Constitution of the United States. These amendments, more precisely the first eight of them, specify certain basic freedoms and procedural safeguards of which the individual may not be deprived by governmental power. Taken together, these specified freedoms and protections are the core of American civil liberty and provide the constitutional basis for judicial protection of the rights of the individual. Of particular importance are the provisions of the 1st Amendment (freedoms of religion, speech, press, assembly, and petition); the 4th Amendment (prohibition of unreasonable searches and seizures); the 5th Amendment (prohibitions against double jeopardy and self-incrimination; no taking of life, liberty, or property without due process of law; requirement of fair compensation when private property is taken for public use); the 6th Amendment (procedural safegu ards in criminal prosecutions); and the 8th Amendment (prohibitions against excessive bail and cruel and unusual punishments)( Gerald Gunther ,1976). According to three strikes law If a person commits any felony after March 7, 1994 and If the person has one previous "violent" or "serious" felony conviction (which includes burglary of an unoccupied dwelling), he or she is sentenced to twice the term prescribed by law for each new felony (and must serve at least 80% of the sentence). If the person has two previous violent or serious felony convictions, he or she is sentenced to a life sentence with the possibility of parole. The minimum term of the life sentence is calculated as the greater of the following: a. Three times the term otherwise provided b. 25 years c. The term determined by the court pursuant to other applicable sentencing provisions of existing law. The definitions for â€Å"violent† and â€Å"serious† felonies differ ...

The Middle East in World Affairs Research Paper Example | Topics and Well Written Essays - 500 words

The Middle East in World Affairs - Research Paper Example On the other hand, the increased freedom of movement present a number of challenges most of which have stifled the growth and development of most of the countries in the Arab region key among which include. The increased infiltration of organized terror groups, the Al-Qaida the most feared terror organization in the world managed to increase its membership in most countries within the Arab continent thereby presenting a major security threat to most of the Arab countries. This has made most of these countries un-governable making them more susceptible for foreign influence. Such terror gangs took over major businesses in the country thereby having exclusive control of the economy (SalameÃŒ  43). This has stifled the economic growth in the region besides spoiling the diplomatic relations between most Arab countries and most of the western countries that feel threatened by the increased terrorist activity in the Arab peninsula. Seclusion of the Arab culture, the increased interaction within he Arab community resulted in the development of more cohesive community that did not necessarily require foreign influence from either the west or other eastern countries. The Arab communities therefore limited their interaction to themselves thus fostering the development of the Islamic culture in the region. The countries have Islamic legal mechanisms while the markets have Islamic economic legislation thereby making it extremely difficult for other more liberal cultures and enterprises to thrive in the regions. Most of the Arab countries have oil as the only natural resource; fortunately, the oil is in sustaining quantities and most of them survive in proceeds from oil alone. However, instead of having prosperous economies, the countries face economic and security challenges all arising from the trade in oil.

The Andragogy Research Paper Example | Topics and Well Written Essays - 750 words

The Andragogy - Research Paper Example One of the central principles which surround the teaching of adult learners is that of individual experience. â€Å"As a person matures he accumulates a growing reservoir of experience that becomes an increasing resource for learning† (Smith, 2011). Unlike children, adults have inevitably built up a wealth of personal experience which can be utilized in a way which can help to learn, such as relating new information to previous experience, recalling the previous experience, and/or using familiar examples to apply to learn to unfamiliar concepts. Though it has been disputed that a child’s experiences are of no less learning value than an adult, it cannot be argued that the adult has more experience to relate to. Whether or not this is enough to justify the concentration on experience regarding adult learners as opposed to child learners, remains in dispute (Glowaki-Dudka, 2011). Teaching strategies which build upon experiential learning will be an extension of everyday l ife (Knowles, Holton & Swanson, 2005). Adult learners partake in a process which sees them reflect, draw an inference from and conceptualizes, based upon previous individual experience. As this wealth of experience is seen as the richest resource of information for the learner, it must be pointed out that individual experience is fundamentally biased and of an entirely subjective nature. This implies that new information may be interpreted in different ways, which can be advantageous as it allows for new ideas and opinions but can also have its disadvantages regarding personal bias. A second principle which Knowles determined to be of special significance to andragogy is that of the self-concept. Within the paradigm of learning, self-concept relates to the movement of an individual’s perception of themselves as a self-directed person rather than being dependent upon others.

Taxation in Estate Planning Assignment Example | Topics and Well Written Essays - 1250 words

Taxation in Estate Planning - Assignment Example The shares may be gifted to some family members in order to benefit from annual tax exception. It is important to note that any property owned in a Family limited partnership impact positively on estate tax exemptions. Applicable distribution period Under retirement plans, the applicable distribution period is pegged on the age of the retiree or that of the beneficiary and allows for the calculations of benefits accruing to each beneficiary. The internal revenue code provides for three tables which assist in finding the applicable distribution period. The first table is used only by the beneficiaries while the second table is used by account holders whose beneficiaries are spouses, who are 10 years junior in each, the last table deals with situations where there are no beneficiaries. Life expectancy is used in the calculations of applicable distribution tables. A special use valuation This is a design used in evaluating all assets in a successor’s gross estate where specific r eal property such as those used for farming or business is valued. Before benefiting on this design, one must demonstrate that 25 per cent of the adjusted value of the decedents gross estate consists of the adjusted value of real estate property used in the business and that 50% of the adjusted value of the decedent’s gross estate consist of real or personal property used in business. A Special Use Valuation has the following benefits; it saves couple of hours of research on specific tax planning topics from this area, access to important practice documents such as tables, charts and lists. It saves time used in accessing relevant sections of tax laws, regulations, court cases, IRS documents and more and offers alternative approaches valuable tax scenarios. Historically, one needed to prove that the decedent had substantially took part in the business for five of the eight years before death. Alternate valuation date Alternate valuation dates facilitates the determination of the value of the gross estate. Property distributed, sold exchanged or which is disposed of within 6 months of the death of the decedent shall be valued as at the date of distribution, sale exchange or other disposition. Those not dealt with as above shall be valued 6 months after the death of the decedent. Estate affected by mere lapse of time is included as of the time of death. However adjustments are made for any difference in its value as of the later date and not to mere lapse of time. Special rules provide that deductions shall not be allowed if allowance is given by the alternate valuation. Any bequest, legacy devise transfer and marital deductions shall be valued as of the date of the death of the decedent. Charitable lead trust A charitable lead trust is intended to reduce the amount of taxable income for deceased estate beneficiaries. This is done by donating a portion of the income to charities and after a specified time transferring the remaining trust to the beneficiar ies. Taxable termination This is the termination of an interest in property held in a trust. The termination can be by way of death, lapse of time or release of power provided that immediately before the termination non-skip person has no interest in such property and that at no time after such termination, a distribution is made to a skip person including distribution on such trust. Certain partial terminations may

Personal Definition and Understanding of Mythology and its Influences Essay Example for Free

Personal Definition and Understanding of Mythology and its Influences Essay Heaven, hell, angels, devils, gods, goddesses, monsters, and immortal heroes— as I was growing up as a child, these were the things which have been said to me about places, supreme beings, and creatures the existence of which I was not able to prove up to this moment. Over the years of growing up, I have come across lots of stories which both seemed believable but unverifiable to me. Thus, I can only conclude that these things, stories, and people are what are known today as myths. These things should be told to me to make me believe that supreme powers exist. Supreme powers, aside from the ultimate God whom my religion has taught me, govern and guide people to do good acts and avoid evil. Eventually, these things roused my curiosity. As I try to discover these unverifiable creatures, places, and supreme beings, I was able to understand myth and mythology. Mythology, in the literal sense, pertains to a collection of revered stories about a person, a group of persons, a culture, or humankind as a whole (Emery, 2008). Thus, through this definition, my own conception of myth and mythology matches as I see these stories as tales and epics that are made to provide people sacred role models to urge them to do such good acts based on the actions and experiences of these mythological beings. In this sense, mythological places and powers were told to influence the belief and ideology of individuals that humankind can be punished and rewarded according to their acts of either righteousness or evil. Also, mythological stories are also studied to somehow give a specific group of people an idea and grasp of their identity, the origin of their world, the rites and rituals in their culture, the basic point of view about life, and the concepts of death and after death (Kohler, 2008). When myths and mythologies are mentioned, the society that first enters my mind is that of the Greeks. Greek mythology has been the everlasting source of mythical gods and goddesses, epic wars of mortal and immortal heroes, stories of salvation, immortalization, condemnation to the underworld, and even the sacred stories of love and romance. These stories have been exposed to most of us in our primary and secondary educations, but these stories have existed and have remained immortal as its characters. These stories have existed since the immemorial history of the Greek race and society. I also find Greek mythology as one of the greatest mythologies that tells the story of humankind, as it reflects real-life acts, consequences, and tendencies. The aspect of gods talking and communicating to people may seem unrealistic, but if this aspect would be deeply examined, it could be inferred that Greek mythology gives people that idea in illusive form that communicating with God is never a hard or impossible task. Its characters also go through what usual people experience. As a result, even modern people can easily relate to and reflect on its stories. Personally, I believe that mythology, Greek mythology specifically, has had significant impacts in my beliefs and how I view life. I may be practicing one specific religion, but the stories I was able to learn in Greek mythology have affected me in such a way that I believed that all the good things people do in their lifetime have an equivalent reward (or penalty). The mythology’s concept of a grand place for people who have been fair and righteous in their lives have been guiding my beliefs all these years—that there might indeed be a special place for people who chose to do good and fair acts in their lives. These stories and tales from the mythologies of not just the Greeks but all the other ancient and even current societies may not all seem verifiable or credible for us contemporary individuals to believe. However, there appears neither harm nor threat in allowing these myths, mythological characters, and mythological epics to guide us in how we view life and what it offers us. As how I understand mythology, it is but a collection of lifetime stories that are bound to show people how to deal with life in the most positive way possible.