What Were Some Entertainment in the 1960s?

During the 60s the color television hi-fi record players, better cars, and more sophisticate washing machines become common place in the home. CBS was the dominant show, then airing 13 of the 15 most popular shows. Movie stars in the 1960s: Ed Sullivan, Lucille Ball, Jackie Gleason, Red Skelton, Andy Griffith, Dick Van Dike, and Danny Thomas. CBS also produced The Beverly Hillbillies, Candid Camera, Family Affair, Rawhide, Bonanza, Laugh-In, and Bewitched.By watching TV you could hardly imagine that any Americans were discontent with their way of life because foul language was strictly prohibited and sex did not play a major role on any of these shows, most were family entertainment with formal plots punctuated by commercials. On May 12, TV: Frank Sinatra, in his fourth and final ABC special for the season, presents the return to television of Elvis Presley, who has just returned from the Army. Frank and Elvis duet on â€Å"Love Me Tender† and â€Å"Witchcraft†.Walt Dis ney, the creator of Mickey Mouse and Pioneer of animated films, died of cancer on December 15, 1966, but his legend lives on. March 1, 1968- The World of Apu completes, in alternations of suffering and joy, one of the most vital and abundant movies ever made. The 60's were the birth of the computers. The Digital Equipment Corporation introduced the first minicomputer in 1963. Television in the 1960s As television technology developed throughout the 1960s, the medium continued its domination as the entertainment form of choice for most Australians.By 1965, it was estimated that 9 out of 10 Australian families owned a TV set. Programs imported from overseas enjoyed massive popularity; in particular the American comedies I Love Lucy and Leave it to Beaver and the British soap Coronation Street. Locally-produced content, however, was also receiving an enthusiastic response. Hit music shows like Bandstand and Six O'Clock Rock proved popular with teenagers, while young children were tunin g in to Play School and Mr Squiggle. Adults were also well-catered for.In 1961, the ABC premiered the current affairs programme Four Corners, which is still running today. Homicide, the first Australian-produced drama series, debuted in 1964, as did The Mavis Bramston Show, a satirical sketch comedy. Both attracted a huge following. Programs like The Mavis Bramston Show and Homicide were crucial turning points in Australian television history. Their success proved that local audiences wanted to see Australian-made programmes, featuring local actors and Australian humour, themes and concerns.Through television, a unique Australian identity was slowly emerging. Television and satellite technology In the late 1960s, Australian television was connected to the international satellite system. Programs could be broadcast live between capital cities and people in remote parts of the country could receive television broadcasts. Along with the rest of the world, Australians could now be invol ved in globally-significant televised events, like the first moon landing in 1969. Cinema and theatre in the 1960sWhile television was still proving to be a major blow to cinema attendance in the early 1960s, cinemas regained some strength in the following years. In 1965 there were around 1000 cinemas in Australia, screening mostly American and British films. Cinema in the 1960s reflected the youth-driven culture of the time, catering less to the taste of families and more to the teenage ‘baby boomer' crowd. Movies like Butch Cassidy and the Sundance Kid (1969) and Easy Rider (1969) reflected the fashion, music and changing social values of the decade.Locally-made Australian films were in short supply throughout the 1960s and the period is widely considered to be a low point in Australian film-making. A boost in government funding at the end of the decade, however, would see an improvement throughout the 1970s. Ballet, opera and theatre became more popular in the 1960s, althou gh they still remained a minor form of entertainment. In 1969, the musical Hair opened in Australia. Featuring nudity, drug references and ‘hippy' themes, its success signified a perceptible shift in the nation's conservative social values.See Image 2 Radio in the 1960s Australian radio in the 1960s generally followed the format set by radio broadcasters overseas, particularly in the area of news broadcasting and music programming. Commercial radio was increasingly tailoring its programming to the youth market, filling the airwaves with upbeat, mostly imported music that was popular in the charts. Whilst popular, the overseas radio models were creating dissatisfaction amongst many minority groups in the late 1960s, who firmly believed that the current programming models did not reflect their needs.Ethnic communities, students, activists, classical music lovers may have had little in common, but in the late 1960s they were all pushing for more access to the airwaves. Music in t he 1960s The rock ‘n' roll craze of the 1950s and 60s was changing the way young people entertained themselves. Teenagers clad in the latest fashions would gather in dance halls, or discos, and perform dance fads like the stomp and the boogaloo. The twist, named after the popular Chubby Checker song, was especially popular.It was the first major dance style that did not require a partner, so anyone could try it. Some of the world's biggest bands toured Australia in the 1960s, including the Beach Boys, the Rolling Stones and in 1964, the Beatles. Australia was gripped by Beatle-mania as thousands of hysterical, screaming fans mobbed John, George, Paul and Ringo wherever they went. See Image 3 Australian music charts in the 1960s were dominated by American and British music, and local acts were strongly influenced by overseas trends. Some Australian musicians enjoyed international success.Folk outfit the Seekers were extremely popular in America and Britain, becoming the first A ustralian group to sell over a million records. In 1964, Jimmy Little became the first Indigenous Australian to achieve chart success, with his song Royal Telephone. By the late 1960s, the American psychedelic and acid rock movements had filtered into Australia. This music was prompted by, among other factors, Vietnam War protests and the new drug and counter-culture scene. Lyrics from this music style spoke of peace, love, freedom, social protest and civil rights – the social revolution had arrived.Australian History/1960s http://en.wikibooks.org/wiki/Australian_History/1960s Swing back to the 1960s http://mosman-daily.whereilive.com.au/lifestyle/story/swing-back-to-the-1960s/ Web generation http://www.wgeneration.com/1960.html

A Pestel Analysis of a Clothes Manufacturers and Suppliers

The PESTEL analysis shown in the appendix portrays some of the issues in the external environment that a firm manufacturing and supplying luxury men’s clothing may experience. In all six sections; political, economic, social, technological, environmental and legal there are issues that the firm would face. However, some have more significance to others. Although political, technological and environmental factors would have a big affect on the firm, when looking at the three most important issues facing the firm; social, economic and legal come out on top.Firstly, social factors play a massive part in the external environment of the firm. For-fronting the part it plays could be, as brought up in the PESTEL analysis, the men’s clothing market is very dynamic. Fashion has its own cycle, but it very hard to understand, with items coming in and out of fashion quickly. With retailers changing stock usually at least 4 times a year (seasonal clothes) it can be very hard for a m anufacturer to keep up with. Along with this rapid change, there has been seen a raise in men’s fashion consciousness, with more and more premium priced men’s clothing appearing.This portraying the difficulty the firm may have at keeping up with its competitors who have somewhat consolidated themselves in the market. However, with low barriers to entry, thus low initial capital costs to start the business, they may catch up quickly. This along with the a thorough PESTEL analysis may see the firm compete well. Changing fashion has often been led by national social change. A recent form of social change has seen consumers become more ethically driven, with products such as the Fairtrade brand seeing a steep increase in sales, according to their website around ?300m of sales annually (2007 figure).This rise in what is known as the ethical consumer has meant that attention on this front has to be sharply increased. Some companies such as the bath shop have turned focussed solely on a ethical approach. The manufacturing of the firm will not go unnoticed with pressure groups being very much present. Businesses such as Primark and GAP have felt a full force lobby from these interest groups. Primark, who were outsourcing the manufacture of their goods to India, were uncovered by a BBC report. The program showed children working for the outsourced manufacturer and bad working conditions.If the firm was to have bad press too, say from PETA and animal rights activists, who look very closely at fur farming (for luxury clothing), this may have detrimental affects on factors such as their reputation and finances. This shows issues the firm may experience from pressure groups, so work will be needed to keep these people happy and too shareholders with similar views. Demographics mentioned in the PESTEL may too conjure up issues for the firm in the current environment. Demographics include age, race and gender.When looking at the age of the population, the firm will need to address the issue to which age group (target market) to supply this luxury clothing too. According to a recent census males aged 15-64 years old make up 33% of the population, thus a age group within this seems appropriate. However, the lower of the group having lower disposable income and other factors will need to be considered. Race and culture will also bring about some issues to the firm. They will have to consider clothing that will be appealing to all races and not offend any culture.This being a small issue but will need to be watched. Secondly, moving on to economic factors that may affect and bring up issues in the external environment for the firm. Recession comes out as the biggest threat to the firm at the moment, with many businesses falling into liquidation and great times of uncertainty for workers. With Recession comes many problems that the firm will experience. One being unemployment, which according to BBC figures has rose to around 8-8. 9%, these be ing the worse figures since 1992.Rising unemployment along with a falling national disposable income demand in the economy will fall. The firm supplying luxury goods are usually going to be more susceptible to a fall in demand when there is a fall in income. This is because luxury goods are more income elastic. Consumers will be more willing to give up spending on these kinds of goods than say essentials such as toilet paper and drinks. This is an issue to the manufacturer so they will have to hope on considerations such as brand loyalty and correct marketing to push up demand.They may also need to drop their profit margin on clothing to help generate more sales. In this economic downturn there has been a big depreciation in the pound sterling. This has made exports more attractive (however, fall in value of pound means its not exactly positive) and importing more expensive. With the firm mainly supplying the UK market with some operations abroad it will be affected by this. If raw materials are being imported into the UK for use in production then the firm will be paying a higher unit price for these. This of course will add to the unning costs of the business. Also the few countries they firm supplies they will be receiving a lower price for the goods losing out on the bad exchange rate, which has been at its worse for a decade. Both of these are an obvious issue to the firm but are out of their control, so it is just a case of sitting and waiting for the economy to be boosted again. One way the government may try to help the economy recover again is through a policy implemented in times of turmoil called fiscal policy. This comprises mainly of controls on spending and taxation.For example the VAT cut of 2. 5% from 17. 5% to 15% was made in attempt to help businesses stay afloat. Many companies passed these cuts straight onto the consumer in order to stay competitive. Another policy installed is the monetary policy, which looks mainly at money supply and int erest rates. Interest rates, under the Monetary Policy Committee, were brought down to a very low 0. 5% stated on the Bank of England website. This along with other contributors has led banks to be very stingy with lending money to each other, consumers and business.The firm if it finds itself needing to borrow capital from the banks may find this difficult and with such a weak pound investors may be less willing to invest too. This may be a great issue to the firm as with no constant cash flow partnered with a possible fall in demand it may find itself struggling to compete and stay in business. The final factor of the 3 most important issues currently facing the firm is the legal elements. These will have a big impact on the business environment of the men’s clothing sector such as the social and economic considerations have done too.The legal system in the UK is very complex and there are many laws that the firm will need to abide for business to run. The firm is likely to be affected in the two usual ways by legal factors. Firstly, if new procedures and systems have to be developed then it can affect the firm’s costs. Secondly, if the laws affect the likelihood of the customer buying the good, it can affect the firm’s demand. The amount of laws present makes it harder for the firm to run with checks needing to be made along many points of the course of the business.The Health and Safety at Work Act, 1974, is one law that would bring up issues for the business. First, they would need to spend money on ensuring the workplace is safe and suitable under the law, this would avoid any possible suing or bad press. Second, training will need to be provided before an employee can work on the firm’s premise. This will cost the firm and will not see a return until the employee has been working for a good amount of time. Also the risk of employees quitting during training (first few weeks at work is a likely time for one to quite) will mean money is wasted if they do so.Training will not be the only issue cost to the business, things such as reporting all incidents will increase administration costs, as more files are created and submitted for health and safety. The firm may feel under pressure too from other laws such as competition laws and employment laws and issues may arise if they are caught breaking these laws. Competition law will be likely to protect the firm against other manufacturers who may make cartels or predatory price for example.However, it creates pressure on executives and others to keep by these laws and run the business in the â€Å"correct† way. Employment acts such as the Employment Relations Act, 2004, give certain rights to the employees to stop them being â€Å"abused† by managerial personnel. This has left the firm’s employees with a greater authority, allowing them to legally call strikes if they have any concerns. This is made more likely to happen to the firm as it i s sitting in a recession with high inflation.High inflation can lead to employees demanding higher pay, thus being an issue that the firm will need to keep tabs on. All laws, as said make business practice a very much controlled environment to work in, which has shown to cause business various issues, some stated already. These have mainly been issues that affect the firm’s costs. One issue that can affect the demand of the goods may be bad press. Many laws put in place to protect people e. g. employment laws and international agreements on human rights or environmental policy, will create bad press if broken.Emissions levels and road taxes may affect the firm if it is importing its raw materials laws may also make it hard for the business to import all the materials they need too or they may need to pay more for the surplus on the amount allowed. All three factors from the PESTEL analysis show many issues that the firm will face in the external environment of the men’ s clothing market. Overall, social, economic and legal considerations bring about more issues than technological, environmental and political elements. However, they too create issues that the firm will need to analyse and consult.The men’s clothing market is strongly influenced by social and economic happenings and controlled by laws portraying why they create more issues than the other three. All in all, politics do not play a great role in the manufacture of clothes. Also the men’s clothing market being a relatively simple segment in terms of technology, thus low barriers to entry, technological factors do not form many issues. Environmental factors seem to create the most issues to the firm but are closely linked to social and legal and seem more appropriate in these sections.

Miscommunication Between Teachers In Terms Of Culture, Language, Case Study

Miscommunication Between Teachers In Terms Of Culture, Language, Generation Or Age Differences - Case Study Example This has led to a developing a wide gap between teachers, most of whom belong to the previous generation, and their students, who embrace the new communication technology thereby creating a divide between the two. This leads to multiple misunderstandings which go as afar as affecting how teachers teach and students learn. The data obtained will be analyzed through a number of ways. It will be statistically analyzed through quantitative as well as qualitative techniques. Besides, primary and secondary documents will also be evaluated through thorough scrutiny and extensive reading to authenticate similarity of facts. Change is inevitable; the changes in communication mechanisms have made the world a global village thereby making communication easier. However, this has had a number of influences with the education sector being affected the

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You could put any title you want - Essay Example In the process, it permeates into six dimensions of a nation, namely, politics, culture, technology, finance and trade, national security, and ecology; eventually leading to disappearance of boundaries between these dimensions between different nations (Wells, 2004; p.181). As globalization is a process that has been occurring all over the world, different meanings and definitions have been created based on how people in different regions of the world relate to the changes it brings. In a holistic view, globalization’s reach and spread can be seen in all the six dimensions described by Friedman; however, its intensity, effect, and time vary in different regions of the world. For instance, impact of globalization is seen to be greater on the leading capitalist nations. The process has primarily impacted industrial, financial, economic, political, judicial, ecological, health-related and sociocultural aspects of nations of the world. In addition to these, its secondary effect can be seen in the form of inward and/or outward shift of skill set, knowledge base, talent and craftsmanship through continuous movement of human capital, mostly from developing and underdeveloped nations to the developed nations. Movement of many production and service industries during the last 2 to 3 decades has been in the opposite direction, i.e., from developed nations to others. The primary and secondary impacts are interrelated with each other. Considering impact of globalization on industries, researchers have attributed this to the rise of capitalist nations post Civil War (Sherman, 2005). Emerging corporations brought greater financial capital, economies of scale, and improved technology that gradually increased competition in the market. In order to sustain competitiveness, industries had to sort for means of profit maximization; this need resulted in further

Using Deibel Framework on UAE Demographic Imbalance Assignment

Using Deibel Framework on UAE Demographic Imbalance - Assignment Example Frank discussion mainly focuses on the demographic predicament facing the UAE. The problem of population imbalance sufficiently deals with the unintended consequences of the prospect of the country. Practical ideas mainly handle growing demographic problem and the corresponding economic development that solely perpetuates the underlying chronic demographic imbalance. UAE is a predominantly an arid land making most of its communities and member countries to be adapted to survive on either side of environmental changes. It is an exacting environment (Zachariah, Prakash & Irudaya, 2009). Most of the UAEs wildlife is under threat. For instance, in the marine environment, the habitats such as seabirds and turtles are almost driven close to extinction by several causes including insensitive development, loss of habitat, unsustainable harvesting as well as illegal persecution. There has been an environment renaissance within the UAE in the recent past. Among the agendas of the UAE, environmental awareness has been at the forefront of an obligation to the natural world, and particularly the Southern Gulf’s sensitive environment. The UAE has also come up with non-governmental environmental groups in its countries mainly for environmental protectionism. In addition, there has been the promulgation of a sophisticated environmental law including much separate legislation, and some may apply at a national level while others at individual emirate levels. The bulk of the political economy discourse on the UAE mainly focused on its underlying geostrategic significance, the corresponding factors that upset the outflow of oil and the respective governments’ dependent on the derived consumption and venture. Regarding the region’s demographic pyramid profile, takes into consideration the shifted assessment of the idiosyncrasies of the labor markets encompassing emerging strains coupled with developing levels of the structural employment. It is resulting from underlying

Older People, Dementia & Policy in Scotland Essay

Older People, Dementia & Policy in Scotland - Essay Example It is becoming clear from both public debates and academic and policy maker discourse in the UK that many older people (i.e., those over the age of 65 years) much prefer to live their lives within their own homes. With aid from family and friends, an aggregate of the senior community seek to maintain their autonomy, independence and active well being (Audit Commission 5). However, a number of errors have been found in the reporting of expenditure of public care services, and these are attributed to the nature and parameter of service delivery across different areas of the UK. For example, evening and weekend home care in most areas, whilst others are consistently unable to receive night home care. Further, home-care workers trained in mental health were only available in 7 of 58 areas in a national study. Also, many older persons and their informal carers have not received additional support from community care agencies, as do older persons and trained carers within hospitals and nur sing homes. In the future, older people with mental health problems are to receive an equally good response regardless of where they live. This is one of the ways by which government and volunteer agencies seek to develop home-centered care, and to support informal carers and service users (Audit Commission 32). Equality and Diversity A feminist approach to the ethical care within social work for the older person is of recent intense focus in discourse. This school of thought encourages the professional social worker to actively reflect on concepts of social justice, autonomy and human rights, as well as extending investigation in to how aging is understood (Lolyd 1171).

A short story Essay Example | Topics and Well Written Essays - 500 words

A short story - Essay Example In those days messages were received and delivered through telegram. Joe learns that his wife is very ill and would not be able to make it till the end of the day. On receiving another telegram he refuses to open it. He later tears the telegram off without reading it because he is afraid to receive bad news. He wants his wife to stay alive. Such is the emotional torture of the short story The Little Wife. Set in an imaginary place in Alabama called Reedyville, The Little Wife, is a lyrical account of the human afflictions. It is reasonably a thespian start when Joe learns of his wife’s sickness. When he receives the telegram and is told that it was waiting for him for two hours, he is not only unable to overcome the news of his wife’s ill-health but also the fact that he was laughing away sharing old stories with the buyer when it must have been waiting for him. This disbelief creates a sense of guilt even in the reader but with an aspect of accusation for Joe. March describes the moment of the arrival of the second telegram rather dramatically. Joe feels â€Å"weak and slightly nauseated† while the unopened telegram is clenched in his hand (March, 1935). The suspense gets on the readers nerves while March allows Joe’s situation to settle in. He hides his fears but he is noticeable by the brakeman who inquires if he is doing fine. March’s candid sty le and the illusory precision of theme give the story an edge over any other writer of his time. He is capable of reflecting the emotions of a heart-wrenched man who is resisting discovering the truth knowing that it may be a strong possibility. As he sees Mrs. Thompkins dressed in black on the other side of the fence, he is still in the denial phase. He waves at her vivaciously acting against his will, trying his best to win cards with nature. March portrays a one-sided picture of a man struggling to reach out to his soul mate who is

Local Government Research Paper Example | Topics and Well Written Essays - 3250 words

Local Government - Research Paper Example Both the City and the Council view that the devolution of decision-making process would make the councilors to perform at their most effective level. The devolution would help the councilors to promote high-quality customer-focused local services, and through the commission, they ensure that resources are adequate and available to local authorities.The devolution of authority established as part of government reform causes the bureaucracy system of traditional paternal governance to become entrepreneurial governance or a mercantilist government and it is plaguing the country even the countries all over the world. Traditionally, as local government and local leader, the city performs the mandate of the national government and delivers public goods and services to the citizens. However, the devolution requires the transfer of the national responsibility directly to the councils. Councilors lead, coordinate, manage, direct the people, and guide them toward a higher standard of living (S chwarz 1983). Strategic planning, that is usually done at the national level is now their routine. The citizens also have easy access to their representatives and equal access to the goods and services even have direct access to participate in the public policy process.As a mercantilist government, the citizens are still the customers and the clients are the minority groups or the stakeholders, who, after the reform, have better access to the City officials through the councils.

Avata,2009 ( this is Film class paper) Movie Review

Avata,2009 ( this is Film class paper) - Movie Review Example The unity present in the scene, rhythm, visual balance and most importantly the color for it greatly relates to the mood and feelings that are to be depicted in the scene. One of the most important factors in cinematography is the usage of the proper camera and that too in the most efficient way keeping view the directionality, frame rate and so on. The cinematographer must know how to manipulate with the colors that is where to use soft light or hard light. The cinematography is also called as the Director of Photography and the director must also have enough information of cinematographic principles. The film we are going to analyze with reference to this is Avatar, a film directed by the genius of sci-fi James Cameron. James Cameron is an unparallel direction and writer when comes to science fictions movies and high end technology. He is has got a very wild imagination and excellent style for portraying which makes his all films flawless masterpieces. This film has also set ground breaking records and created revolution in cinematography through technological advances and excellent motion pictures. His former wife is also very famous and has produced some remarkable films, His current wife Gale Anne Hard is also a well-known producer. The opening scene if the film is entirely focused on the mail lead of the film who is a paralyzed former marine who spends most of his time drinking and lives in a small dank room. Jake Sully is main hero is asked to replace his slain brother in a project that has been sent to outer space to a star that happens to have certain resources that could revitalize the decaying earth. The film has set in 2148 where earth is totally destructed with no more greenery left more than 20milion people living in poverty. Deadly wars, nuclear warfare, famine, natural disasters and pollution are now the description of earth. There are hardly four to five minutes where the films has been shown depicting earth rest is on the moon Pandora where th ere lives a tribe known as Na ‘vi. This is from where the brilliance of the film starts though all of the scene have computer generated or shot through digital cameras abut all of it looks real like. Avatar with all the budget and gard work seems to be paying off every cent as well as augments the technical effects and throws challenge to other filmmakers dealing with this genre (McCarthy & Variety). Coming to the scenes of the film where the technicalities are at its best though the whole films classifies on this basis. The avatars created which are blue like people 9 ft tall, the different creatures; plants on the planets are all so real though it’s all digital imagery. The expressions of the people on that planet are inexplicable and nicely done. The best scene being when the shuttle nears the planet and the sound of the drums grows louder and louder increasing the excitement and curiosity of the viewers. Then there alien like tress, winged creatures, everything colo red a bit towards cyan. The lace seems like some other forest on earth except it’s so beautifully extravagant that it looks extraterrestrial. Avatar has an aura around it which spell binds to watch it and takes you on roller coaster ride like you never been to one (Turan, NewYork Times). The scene in which they show the princess who has fallen in love with the Avatar of Jake Sully takes him on a tour to her land is also stunning. The spiritual tress, the way everything illuminates in the night, the colors are extremely heart

Kaiser Wilhelm II and The First World War Essay Example for Free

Kaiser Wilhelm II and The First World War Essay The British postcard illustrates Kaiser Wilhelm II in a bath, where he is about to grab a bar of soap labelled Europe, with a caption quoting He wont be happy till he gets it. This suggests he is willing to use force to capture Europe. Wilhelm is wearing a military helmet and has a greedy expression on his face, which gives us the impression he is willing to fight for what he wants. Sources B and C both differ, but both of them agree that Wilhelms attitude towards the war was very violent. In source B, Wilhelms speech seems to be taken over by his emotions: anger, aggression, passion and lots of determination. He refers to certain phrases such as take no prisoners, must be destroyed and ruthless violence. Words such as these show us that he wants trouble. However in source C, there is more talk of peace. It seems to be a more subdued and more thoughtful speech. I was always a supporter of peace. But then he goes on to say how peace has its limits. And he can no longer just look on, but must draw the sword! This giving the final conclusion that Kaisers attitude towards the war has not changed since 1900 although he has become more diplomatic. This postcard may be biased, as the British whom were about to go to war with him produced it. Britain wanted to portray him in as much negative light as possible, therefore this postcard might not be truthful. But using my own knowledge, I know that Kaiser Wilhelm II was an aggressive man who came from an aggressive country and to control Europe was his sole ambition. Also, Britain was aware of Wilhelms objectives and to some extent holds him responsible for the Moroccan Crises. They therefore have a good reason to portray him in this way. The Kaiser was a warmonger and caused the Great War. The evidence given in the sources supports this statement and also disagrees with it. Source A clearly supports this view. The cartoon shows Wilhelm greedily snatching Europe, along with the war helmet, which indicates war. Source B backs this statement too. There is no sign of peaceful man in his speech. In this he says he wants Germans to acquire a similar reputation as Attilas Huns did in the fifth century. Attila was the King of the German tribe the Huns who ravaged Eastern Europe. But there is talk of peace in his later speech (1913), although this hopeful thought is dampened by the indications of war Must draw the sword. However, using my own knowledge I know that the Great War was not only the fault of Wilhelms, there was many other reasons. In my opinion, rivalries were the main factor, which brought about the First World War. Without rivalries, no one would have a cause to start a war. There were many rivalries; Britain and Germany; France and Germany; Austria-Hungary and Russia and Serbia and Austria. These rivalries helped to cause war between the powers of Europe because they all wanted to fight for one reason or another. Another factor was alliances. With alliances, everyone was dragged into war, whether they liked it or not. In this case, it couldnt be avoided. And lastly, the assassination of Franz Ferdinand was the catalyst. This gave Austria a perfect opportunity to declare war on Serbia. With this, Austria and Serbia were at war along with their allies. It caused great destruction as most countries were involved. This is proof that the Kaiser did not cause the Great War, as you need two countries to have a war. Cause the war he did not, but a warmonger he may be.

Rituals And Beliefs In Venezuela

Rituals And Beliefs In Venezuela In Venezuela and around the world has had been developed endless medical specialties, psychological, science and technology very rapidly, in the same way and nearly at the same speed, also, has emerged a large number of beliefs, myths, religions that each day rises with a booming effect. In fact, in the XXI century these religions, beliefs and superstitious practices, such as witchcraft, they manifest themselves with a large number of followers and/or curious people that are consulted with the idea that the shaman, medium or wizard help them to solve their problems, whether physical, mental, economic or any other nature. Some people queried for evil or revenge from others who according to them are the responsible to the origin of the conflict, and then there are those still without ever having attended a witchcraft ritual or religion and they are usually followers of Christianity or Catholicism, those people express to believe or to be under the effects of a work of magic and / or sorcery, or have a firm belief that witchcraft is real and something to be fear of. We often hear from these people phrases like I dont believe in witches, but if there are, there are, or with the Saints do not play (referring to Santeria which is a syncretic cult of witchcraft). Santeria: A religion that combines beliefs of the Yoruba and Bantu people of Southern Nigeria, Senegal, and the Guinea coast with elements of Roman Catholicism, with roots in the Caribbean. Donnelly (2005:65) explains how in this century Venezuelans increasingly break with a series of taboos imposed from the Spanish conquest about customs and religion, which opens a new door to the practice of rituals, spiritualism and occultism, being a heritage of ancestors, natives and slaves of the past. This cultural legacy, talking about occultism, rites and religions intermingle to combine religion, magic, occultism, between the sacred and pagan, between the rational and irrational, is to give a deeper meaning to life or tangible and its problems, is to looking for a closer God and not abstract or distant one. (Marin,1986:27). Because many of the religious practices and beliefs are transmitted by oral tradition, such as Santeria, they have not established a clear basis; in fact many of these religions and pseudo religions are characterized by a complex process of syncretism that even today continues. According Gruson (1970:34), the most popular religion is Catholicism, where 80 percent of the population consider themselves Catholic, whether or not they are participants. The faithful believe in God, but he is far from this world, the rites are directed towards the saints, the Virgin and the Souls who are closer to the humans. Religion provides the afflicted people the solution of many problems, including physical and mental health; also it has recreational purposes (dances, parties), psychological (ego gratification, when a person has an important position in the ritual organization), social (cronyism) and medicinal (miracle cures). Popular religions believe in nature spirits and other supernatural entities, ghosts and miraculous goblins, this is considered Catholic and does not cause damage to the basic structure of religion. Private rites are secrets, they are done in time of crisis, performed with a single purpose, but the intention is to alleviate the problem of the client or do evil, while the public rites are rather linked to official Catholicism. A mixture between paganism and sacred characterizes popular Catholicism. The rituals and symbols of Catholicism often have a different meaning for members of the educated classes than lower class or humble peasants. Catholics go to church, but also they practice rites of Santerà ­a at spiritualist centres, at the same time they may visit the graves of folk saints, spiritual healers or get a consultation via Internet. Even in most TV channels is possible to watch programs of cartomancy, tarot, among others, with a considerable rating, over 7%. (IBOPE AGB Venezuela, 2010). For example, baptism is considered a rite that protects the newborn against all evil influences; the cross for example, contains powers to ward off evil spirits. Although the Christianization of the Indians and black slaves during the colonial era, many concepts and oldest religious practices were preserved, which could flourish outside of official Christianity, all this is embedded so strong on this culture, that some medical professionals recommend the use of spell against the evil eye and shingles (sufferings of religious connotation) (Molina,1947:90-110). There is no evidence of serious or reflective studies regarding the present topic, but it is interesting to note that religious and pagan is widespread in this country, rituals of witchcraft, sorcery, popular religiosity and Catholic beliefs has been mixed together; among the most common are Nigerian Santeria or traditional and Cuban santeria (Martin, 1983:74). The practice of psychotherapy in Venezuela is new, there are very few professionals in the country and it is not specifically regulated by any entity, except the Venezuelan Association of Psychotherapist (AVEPSI), located in the capital city Caracas and formed in 2009. The practice of this specialty in Venezuela is highly welcomed by the general public, but a continuous education and feedback from the therapist towards the client and vice versa, in areas such as clinical hypnosis, beliefs in the supernatural, myths and rituals are necessary. The therapist may face a diversity of situations, similar to those faced Carl Jung and referred in his thesis On the Psychology and Pathology of So-Called Occult Phenomena (1902) in which he describes a young woman apparently suffering supernatural attacks. According to the previous explanation, surges a need to do a study that lead to answer the following question: Does beliefs; religious or esoteric practices of Venezuelans influence the psychotherapeutic practice in Venezuela? From the above question arise the following objectives: General objective Describe the influence of religions, beliefs, magic and witchcraft in the practice of psychotherapy in Venezuela SPECIFIC OBJETIVES Identify religious beliefs, magic or witchcraft on patients attending psychotherapeutic consultation. Estimate approximately the practice of religious rituals, magic or witchcraft in clients attending to psychotherapeutic consultation. Recognize the efficiency of Psychotherapy Techniques in the treatment of clients with religious tendencies or witchcraft practitioners. CHAPTER I Theoretical Framework Rites and Beliefs in Venezuela Some scholars take the practice of witchcraft in Venezuela as somewhat folkloric (Cazabone, 2009:89) unlike other countries where some rites have diabolical connotations with animal sacrifices involved. This folkloric aspect is closely linked with the Venezuelan humorous character, who in general do not take very seriously the powers of magic; the just in case, or I dont believe in witches, but if there are, there are, gives a sense of belief in certain aspects in the occult. Branch (in Zalazar et al, 2001:67) concluded that this Venezuelan way of be is a historic stereotype, derivative from miscegenation and the character of the participants on it, highlighting the ingenuity of indigenous, the hard labour of black workers and the conquerors arrogance. These archetypes explains Branch, play an important role to explaining the Venezuelan people characteristics , concluding that the Venezuelan broadly is cheerful and humorous by its black and Spanish heritage, smart for his Spanish and Indian roots, loving and generous the Indian heredity, but by the other hand, the negative side, lazy by the Indian essence, disorganized and wasteful by their black ancestry, disrespectful to the law and violent by the Spanish origin, nevertheless none of these influences have or are backed by scientific evidence, are simply social images that continue to be relevant (Zalazar et al, 2001:89). Moreover, beliefs and magic-religious practices are a privileged means to express realities, conflicts, emotions and hidden feelings, taking place beyond the ability to be rational. Christian (2009:30-45) explains that a great number of people light candles to different deities (Black First, Philip Black, Guaicaipuro, Maria Lionza, etc.) In order they may grant miracles or favours. This use of gadgets is a psychological strategy, Figueroa (2005:82) explains that humans use to control their lives and overcome their limitations in an environment that sometimes exceeds his capacity for understanding and action. Moreover, the use of talismans and / or amulets or just called vulture seed, the aloe plant are used in rituals and cults as a means of protection or lucky charms. Cabazone (2009:97) describes that the leader and ex-president Romulo Betancourt said with an air of certainty that his pipe was put under spell by a witch, and many believed that this was the key to its success. Magic and all its techniques is one of these resources and sometimes this faith on a ritual or belief generates spectacular solutions. Figueroa (2005:89) suggest, that the use of talismans and amulets dates from the ancient times and worldwide great men, politicians, artists, soldiers, athletes, etc., have behaved and carry symbols of good luck, giving high regard to the power of positive suggestion, so have been able to accomplish their purposes. The psychological effect makes believers to have faith on the amulet, rite, or talisman. The role of religion in Venezuelan culture and beliefs As discussed, the cultural background and miscegenation have been influential in Venezuelan culture, even on the whole Latin America despite an apparent secularization. Notably, worldwide, all cultures of the world were shaped by religion, no one ethnic group escapes this process and on the same area, magical religious traditions and customs have influenced significantly in social relationships, community life and moral codes, this faith in supernatural beings is evident not only in Venezuela but throughout the world (Pollak-Eltz, 2004:69). In Venezuela and throughout Latin America, Catholicism, shaped the culture that until recently had absolute monopoly; all social classes were influenced. Today the official and popular religions are expressions of different types of lifestyles, on the one hand, traditional or popular religiosity has curative and magical and is generally practiced by popular sectors and secondly official Roman Catholicism practiced by people in urban areas. In this sense, the proliferation of rites and beliefs and personal interpretations of followers and practitioners and the lack of a defined priestly liturgy make these practices and cults an easy target of charlatans and abusers. Among the most popular cults is that of Maria Lionza, in which the medium is possessed he or she fall in trance (matter) and them the spirit that possesses the person is consulted and this gives advice to the person seeking help. The cult of Maria Lionza is complex and covers all magical and religious beliefs of Venezuelan people and forms a synthesis of magical practices, within a religious context. (Pollak-Eltz, 2004:82). Can be said that this is a syncretic cult with practical solutions through rituals that recognize the values of Christianity, in fact, Maria Lionza is sometimes identified with the Virgin of Coromoto and/or an indigenous spirit. Magic is present on this cult and its techniques are neither good nor bad, but can be used for do good or evil. Wizards pretend to manipulate those forces and claim to possess supernatural and extraordinary powers to communicate with the supernatural world (matter). Pollak-Eltz (2004:83) states that Faith is the cause of miracles. Because these techniques can be learnt, the magician is not responsible for acts performed; he or she is an officer to whom the client pays their services. This magician or medium often has the knowledge to solve problems and cure diseases, and is an excellent psychologist despite his limited formal education. According Pollak-Eltz (2004:106) or pagan religion of witchcraft was faded from the countryside to the cities. This culture is broadly Christian and despite advances in technology and medicine is popular religiosity more alive than ever, and thats because the popular religion is utilitarian, giving spiritual support and serves as a psychological calming in times of personal crisis. Saignes (in Pollak-Eltz 2004:65), states that Historically, whites and slaves used to consult black healers that often had more success than white surgeons in healing the sick. Their knowledge on medicinal plants and magical rites brought a increased the prestige of the African medicine-men. This figure of the magician or sorcerer could be seen as the representation of an idol, which has the privilege to channel and guide the prosperity or misfortune at will of others. This is reflected according to Rojas (2006:30), in the particular character of Venezuelan people when they worship a person or religious figure on which can be trusted and surrender. Popular Religion The misfortunes and influence that the church had in the 19th and 20th has no relevance in how Venezuelans built his ideas about faith and deities. Since colonial times, this unique blend between religion and popular religion came framed on a profound mystery of the supernatural and esoteric (Gackstetter et al, 2010:45). There is a term called The three powers, has nothing to do with the Catholic Trinity. Maria Lionza is symbolized as the Virgin Mary, these represent the three main components of the country identity, in other words, European, African and indigenous. On this court of spirits enters Simon Bolivar (liberator of Venezuela from Spanish rule) Andrà ©s Bello, Negro Felipe (First Black, a black slave who was also murdered by the colonists), Negra Matea (Bolà ­vars nanny), Jose Gregorio Hernandez and other Catholic saints. The cult of Maria Lionza is not a religion guided or hierarchical; the shaman or mediums simply ask questions to the believers about their families, problems, disputes, financial problems, or medical problems. Sometimes people who seek help and have a relative in jail, seek help from Juan Vicente Gomez, those political questions do through Simon Bolivar. Believers generally have a high intensity of spiritual devotion, and made a pilgrimage to Sorte Mountain (near Chivacoa in Yaracuy State) with the belief that the goddess will solve the situation or mishap. Believers choose a corner in the woods or a bend in the river to build an altar from which invoke, this is called portals. Usually is decorated with photographs, figures and figurines, glasses with rum or brandy, cigars, cigarettes cross, flowers and fruits. There are several versions of this legend. One of them says that a green-eye Indian woman called Yara was baptized as Maria del Prado of Talavera de Niva. The Cacique Yaracuy sent her to the mountains where it is said she rode on an ounce (leopardus pardali). So Mary was called the Onza and then Maria Lionza. It is believed that her cult was born of devotion to the forces of nature and the spirits of the rivers, jungles and caves. Maria Lionza is part of a trinity along with Guaicaipuro, an Indian chief murdered by the Spanish colonists, and Negro Felipe. These three saints are the leading figures of the cult and lead several courts of lesser deities. These courts are: The Indian Court led by Marà ­a Lionza and composed of many Venezuelan Indian chiefs. The Medical Court led by Josà © Gregorio Hernà ¡ndez and composed of many other famous doctors. The Court of the Juans made up by a number of figures belonging to Venezuelan folklore. The Teachers Court led by Andrà ©s Bello and some other authors. The Black and African Court, led by popular black figures of Venezuelan history such as La Negra Matea (who was a slave to the Bolivars and nanny of Simà ³n Bolà ­var), and El Negro Primero (Pedro Camejo) who was known as Negro Primero because he was black and also among the first to go into combat. The Celestial Court composed of a number of Catholic saints. The Political Court, which includes Simà ³n Bolà ­var. The Court of Malandros, made up of deceased criminals. The Viking Court, with various of the important Viking chiefs. Maria Lionza has had a great social and cultural significance that transcends their followers. Her cult was unveiled outside Yaracuy to the 50s of last century, when in 1953 during the tenure of General Marcos Pà ©rez Jimà ©nez, the sculptor Alexander Hill (1901-1953) built the famous sculpture of Maria Lionza on a Tapir, (Tapirus terrestris), which has been for over 50 years on the Eastern Freeway in Caracas. On this cult nothing is written, is transmitted orally from generation to generation (cited in http://www.rnw.nl/espanol/video/cultos-populares-venezuela-adoraci%C3%B3n-de-mar%C3%ADa-lionza., 2021). Most relevant Churches and cults in Venezuela Among religious organizations and cults largest in the country are: (source: Directorate of Religious Affairs of the Ministry of Justice in Venezuela,1989). 1. Protestant or Evangelical: After the Diet of Speyer* or Diet of Spires protest in 1529, there was no intention of proselytizing in Latin America, neither to the evangelizing mission. The main interest was focused only on the Reformation, which resulted that Protestantism could not take root in Latin America until the mid-nineteenth century with little success. However, over the years the indicators have changed, even the statistics of late twentieth century are really growing not only in terms of evangelical denominations but also on other spiritualistic denominations. They are grouped into the following: a. Anglicanism. b. Presbyterian Church c. Lutheran Church. d. Baptists. e. New Tribes Mission. *Diet of Speyer or Diet of Spires refers to any of the sessions of the Imperial Diet of the Holy Roman Empire, of which 50 took place between 838 and 1570 in the city of Speyer (Spires), now in Germany. The most famous sessions occurred in 1526 and 1529 (Wikipedia 2011). 2. Confederate Evangelicals: Religious currents coming from the United States and has Christian connotations. 3. The Pentecostals: They represent a rapidly growing movement with unique characteristics. This religious movement is marked by Methodism and the American Baptists. Pentecostals came to Venezuela in 1940, and its founder the Rev. Irvin Olson, an American Baptist who chose Barquisimeto as pilot center to establish the first Assembly of God in Venezuela. Then extend his work to Caracas the capital city and Falcon. 4. Pseudo Christian religion or Millennialists: These religions tend to grow easily. They have in common that their founders made a personal interpretation of the Bible, creating a new dogma around it, which means, to give different meaning to the tradition, followers believe to have the absolute truth (Mangas and Montero, 2001:110). In Venezuela there are three organizations: The Seventh-day Adventist Church (SDA), Jehovahs Witnesses and Mormons, the latter without registration within the Directorate of Justice and Religion. a. Seventh-day Adventists Church. b. Jehovahs Witnesses. c. Mormons. 5. Spiritual Centre: Its the Venezuelan significant inclination toward the esoteric, rituals and astral. It is not based on beliefs but on personal needs. This conciliation between the sacred and the profane has its essence in animism and polytheism primitive Strengthened by the African Christian cult with an apparent institutionalism. The Indians embraced the faith of the Catholic Church, but the survival of their beliefs and their closeness to the African slaves produced that Kind of new beliefs. 5.1. The popular indigenous court: This tendency is associated to aboriginal elements. For example, the Indian man thought on the power of natural phenomena, on the stones, lakes, rivers, and the acquisition of that supernatural power conceived by their gods. These beliefs were transmitted to subsequent generations and were fed by transcultural elements including Santeria and Spiritualism. There is no hierarchy that identifies these elements on the contemporary society. What for the Indian was a deity for the healer now is a means of economic livelihood and it is seen as a company with excellent clientele. 5.2. Spiritualists: Along with santeria, this is one of the most advanced forms of mysterious beliefs based mostly on spiritualism of Allan Kardec, French teacher and educator. He is known today as the systematizer of Spiritism for which he laid the foundation with the five books of the Spiritist Codification. It is believed that Spiritism entered to our country under the influence of immigrants from Brazil and Colombia, product of oil fever. There is no hierarchy around which are organized. The chief head leads the worship and is invoking otherworldly beings, becoming the medium and are called to perform miracles, healings, among others of its kind. 5.3. Santeria: This form of religion is more complex than others. There is a mix of indigenous elements with spiritualist elements, African and Christian origining a semi-organized hybrid. This religion takes the structure of an ancient African tribal religion of the coast of Nigeria, and has three priestly orders: the babalaos, the Orishas ministers and priests of a particular deity. African slaves brought this religion and their main centres are in Brazil, Cuba, and Haiti, subsequently gaining followers in Colombia and Venezuela (Gonzalez-Wippler, 1989:45). The Santeria in Venezuela have made an even greater mixture, they have found an equivalence between the African gods with Catholic saints, so, for example, Chango (god of lightning and thunder) has its equivalent on Santa Barbara, Oshun (river goddess) at Nuestra Seà ±ora de la Caridad del Cobre (Our Lady of Charity of Copper) and so on, giving a deity character to popular saints like Jose Gregorio Hernandez, Maria Lionza, Negro Felipe, among many others. To the priests formation a kind of tutor is assigned, who is responsible to teach the apprentice all mysteries and then a new priest is ordained. They prepare their ceremonies at sites near rivers or on a mountain as located at Sorte, Yaracuy. Once ordained, the priest is ready to heal, and to remove evils spirits, that acording to them are the ones who tie the individual. Constants pilgrimages are made from inside the country to Sorte Mountain. There are transport companies that offer their services to the mountain, plus a large number of ordained priests, commonly called doctors or sorcerers, who organize these trips from their centres. It will be noted that trade (merchandising) around these cults is prosperous (consultations, travel, esoteric products, candles, text, perfumes, etc). 5.4. The cult of Maria Lionza: The cult of Maria Lionza comes to represent the formation of a Venezuelan indigenous religion with elements of other cultures, in which prevails the origing of the worship of a deity indigenous enriched with Africans religious culture and spiritualism. 6. Sects 6.1. The Moonies: The name usually are due to its founder Sun Myung Moon, born in North Korea in 1920. The organization has the official name of Association for the Unification of World Christianity (AUCM) and aims to create a society based on the seeding of spiritual values and on the driving of the family towards real peace. 6.2. Scientology: Its founder is the American Lafayette Ron Hubbard (1911-1986), a specialist in 25 professions in which stand out those of the writer of science fiction (65millones of copies sold of the book The Way to Happiness and screenwriter) . The church is considered a company in all aspects. They have a very distinct structure. Its principles are based on the Dianetics which consists of the individual healing itself freeing the enslaved spirit. The procedure to achieve this end is by attending sessions called audition where the individual is subjected to purification by employing a tool called electropsychometer device that detects areas of spiritual distress. This method is progressive. The initiate discards their old beliefs and acquires new rules that he/she must comply according with the amount of promotions obtained. 6.3. Eastern Syncretism: Unlike the animadversion generated in Venezuela during a good part of twentieth century the sects, today are accepted and a significant number of Venezuelans profess parallel and simultaneously in their religion some of these beliefs. It is common to hear things like this: I am a Catholic but I received the tao or I am a Catholic but I like going to the talks of Buddhist metaphysics. All this is due to the openness of the Eastern sects who reconciled Christianity with their religious precepts and the openness of Venezuelan society to allow several beliefs coexist with both. The use of ritual in psychotherapy as a tool for change The use of rituals is an effective tool in some patients on the practice of psychotherapy in Venezuela and is often the only way to convince the patient that his mind can be healed, free from beings, spirits, influences, or spells that threatening the physical and mental health of the person. The ritual was always an issue discussed by anthropologists who have described the customs and rituals of peoples and communities. Its therapeutic efficacy for change has been described by many clinicians in systemic literature (Ochoa de Alda, 1995:89). Notably rituals are not heritage of therapists, but procedures of the peoples, families and cultures. An important point is that, in practice as therapists, it should take into account the importance of these phenomena on individuals and families who participate in these traditions (and any other), and knowing these procedures, that are made spontaneously it may arise new ideas for generating alternatives that can be used on a therapeutic context, in order to try to encourage changes that help to get a more adaptive performance, not symptomatic, of families and individuals who, because of their suffering, come to seek therapy. In addition, and of course, as an element well worked, can provide substantial information, especially relational. In psychotherapy is considered that a ritual includes a set of actions and / or symbolic interactions more or less structured, they are not restricted only to the completion ceremony, but include the entire process of preparation, the implementation experience and reintegration back to everyday life (Rappaport, 1971:12). A ritual must be composed of the following elements: symbols, open and closed parts and the need to be developed in a space and in a special time (Whiting, 1991:56). The symbols or symbolic actions are the minimum element would constitute a ritual. The link to the meaning of the symbol that appears is usually a personal construction, family or social. Besides rituals symbols consist of open parts and closed parts together. The enclosed parts are the parts of unchanging ritual common to all performing the ritual, these parts provide the minimum structure rigid enough to reassure strong emotional components, transmit important values and give concrete form to the shares. Instead open parts provide sufficient flexibility for each of the participants in the ritual hand contribution to personal and idiosyncratic experience. In the rituals with an important cultural root is usually prescribed by tradition the place and time that will be the realization of the ceremony. The symbols or symbolic actions are the minimum element that would constitute a ritual. The link of the symbol regarding to the meaning that appears is usually a personal construction, family or social. Besides symbols, the rituals consist of open parts and closed parts that are joined. The closed parts are the parts of unchanging ritual common to everyone who is performing the ritual, these rigid parts provide the minimum structure enough to bring security against strong emotional components, transmit important values and give concrete form to the actions. Instead open parts provide sufficient flexibility for each of the participants in the ritual and the possibility that each one can make his/her contribution according their personal and idiosyncratic experience. The rituals, which have an important cultural root, are usually performed following the tradition, on the place and time specific to the achievement of the ceremony. Type of rituals Rites of passage or transition rituals: described in 1909 by A. Van Gennep. These rituals are performed in the transitions experienced by individuals and groups throughout the life cycle, marking the end of a stage of development and the beginning of a new one. Van Gennep after studying various cultures argues the universality of such rituals. Continuation: rites of intensification. Unlike the transition rituals that are usually performed only once in life of every individual, continuity rituals are executed repeatedly, their purpose is to set the pace of life and maintain continuity, normality within each stage of life cycle. Healing rituals: This would include the rituals performed to cure, heal and keep out certain diseases. Therapeutic Rituals: This includes rituals developed by therapists and used in psychotherapeutic practice, nevertheless psychotherapy may be considered in some cases as a ritual. Haley (1973) considered the treatment that is carried out to treat certain problems and that arise in adolescence (psychosis, behavioural disorders, anorexia) is like an initiation ritual, through which it promotes individuality and necessary emancipation required from the young, as a way to restore him or her to a normal life cycle. Functions of rituals: Ochoa De Alda (1995:56) explains that the main functions that meet the rituals described in the life of societies, peoples, families and individuals are: Rituals make life predictable, providing a sense of belonging to the group that affects the sense of identity of individuals that form it. Rituals, does order and regulate the social functioning, confirming the social structure, while promoting an evolution in this with minimal conflicts. Another primary function is the transmission of culture, values and lasting norms. By one hand, it does create a sense of solidarity, cohesion and continuity in groups, and on the other hand, contribute significantly to the creation of the belief systems of a group (Van der Hart, Voogt and Witzum, 1989:56). The traditional rituals not only channelled social coordination between individuals, families, communities and villages in the here and now, but also between the past, present and future represented by the different generations (Davis, 1987:67). The rituals of transition, allow passing from one stage to other on the life cycle. Its first element of action does that roles, relationships, and world standards are modified during their execution (Davis, 1987:78). Admitting that any transition is to a greater or lesser extent an imbalance, ritual ceremonies

Technology Is The Seed Of Our Destruction :: essays research papers

I agree and disagree with this statement. Technology has become very important in our society recently, and more people are getting involved with it, discovering new technology, and introducing it into society. The big question is whether or not society is ready for all the new techonological advancements. In some cases, the answer is yes. I am quite certain that people can handle TV, computers and radios fairly well. However, some technology would be way too advanced for us, such as a mind-reading room, perhaps? I think with the right knowledge and experience, individual people can handle any new technology that is introduced to them. People in large numbers tend to panic, and not deal with new things very well. It is my opinion that as a crowd of people grows larger, the collective intelligence of the crowd grows smaller. If advanced technology is introduced suddenly to a large number of people, then it will not work. If you introduce it slowly, it might work better. Some tehnology has helped us in many ways, such as: microscopes, electricity, and computers. Other technology has both helped and hindered us, such as the television and the car. Some technology has not helped at all, such as an electric fork or the electric car, the latter being too expensive for any normal person to run. Television is a big thing nowadays, and it has rotted the minds of children and adults alike. However, it has also improved communication, and if viewed in small time slots, it has enhanced some people’s intelligence. Some parents may sit their children in front of the television for hours while they go off somewhere to drink, etc. I don’t think this helps their children’s intelligence, and it eventually distances the children from the parents. For example, if you have children, and a television, what do you think would happen if you removed the TV from the house? The answer is simple: your kids would hate you for it. This is because they have grown accustomed to having the TV there as a distraction, or as entertainment. However, if you had never owned a TV, would your kids miss it? I think that, to a certain extent, technological advancement is a very good thing, because it can enhance and enrich our lives, but when it starts to take over the simple things in life and makes everything instant and electronic, technology can be bad.

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Another solution could be found in organizations, such as Families First, that literally bridges the gap by providing both types of services. The Michigan Department of Social Services founded Families First to deal with child neglect, but staffers soon realized domestic violence was also at play in many of their cases (Findlater 92). After requesting domestic violence training, Families First social workers now provide domestic violence services as they come into a crossroads with child neglect issues (Findlater 92). Similarly, some domestic violence shelters welcome children and can help them with group counseling (Carter 7). For example, lecturer Azucena Ugarte noted that of the Philadelphia shelter’s one hundred beds, ten of them were cribs (Ugarte). An often over-looked key to bettering the treatment for child witnesses is to improve the legal system’s interactions with them. Researcher Nancy K. D. Lemon acknowledges that since the 1970s the judicial system has done a good sign handling domestic violence victims, but she says it has been â€Å"slower to recognize the effect of domes...

Definition Essay - What is Wisdom? -- Expository Definition Essays

What is Wisdom? If one asks the majority of people what the word wisdom means, most will answer vaguely that it is the knowledge gained during a lifetime. However, wisdom is much more than just knowledge gained; it signifies the accumulation of knowledge, the application of learning, and the personification of God's will in the creation of the universe (according to the American Heritage Dictionary, 6th ed.). The abstract nature of the word wisdom allows for broad interpretation of its context. To limit the vagueness of the definition, many interpret wisdom as the accumulation of knowledge. In Greek mythology, the goddess Athena was known for her wisdom. Additionally, the personification of animals as possessing wisdom also heavily influenced Greek lore. Owls, for example, are synonymous with wisdom; likewise, foxes, with their cunning nature and ability to outsmart their prey, are considered insightful animals. Age plays a prominent part in the accumulation of learning. In many societies the elderly receive top status as preservers of both culture and knowled...

Lord God forgive me! Essay

   The grenade had been thrown and it goes through it’s stages building up to the horror of the war. â€Å"(Swish swish swish BANG)! † This quote shows that there is silence at first and Sherriff shows what the grenade would do. He shows the tense of the atmosphere for example the type of smooth faint noise the grenade would make when it is in the air and then it builds up to the great noise when the grenade lands on the ground. This quote shows the tense of the atmosphere and the stages it goes through until it seems completely realistic. Sherriff uses the this example in the stage direction to show the horror’s of war through the atmosphere, through noises he is able to show the violence there is in the war, this quote can help the director create the scene and help the audience give a better understanding of the horror’s of war. R. C Sherriff uses a variety of different structures of language through the characters, he shows the audience on how the soldiers had spoken most of the time through out the war and how they might speak due to their class. For example, upper class soldiers would speak in a more posh accent and have a better use of grammar whereas the lower class soldiers would use army jargon such as â€Å"minnies† and â€Å"pineapple’s† as well as slang such as characters dropping the letters in some words, for example a soldier says e instead of he. Sherriff had created characters with this characteristic on language so he could show the rank the men are in. Osborne is from an upper class therefore he uses language in a good sense of grammar and he speaks words in a posh accent. â€Å"Osborne: Cheerio. † This quote shows that a character called Osborne is from an upper class since he uses words like â€Å"Cheerio† which is a posh word. Mason a cook who constantly speaks slang shows his characteristics to be from a lower class since he uses that sort of language and has a poor level of work in the war. â€Å"Mason: E said the leopard can’t change its spots. † This quote shows that a character called Mason is from the lower class since he speaks slang, for example he drops his h when saying he. Sherriff had initially done this because this reflects the rank the men are from so it can give a clear understanding of the characteristics to the audience. The characters Raleigh and Stanhope are significant roles in the play. Raleigh holds the characteristics of a nai ve, inexperienced and gormless person who had just joined the company. Stanhope, who is more opposite to Raleigh, he runs the company which shows that he is much more experienced. Raliegh had known Stanhope from school even though Stanhope was three years older than Raleigh. The characters mainly represent the horrors of war by talking about violence in their conversations and actually going through the process of it when coming to the points of attacking and fighting. Through out the course of the play the characters interact with each other dramatically and emotionally. Their behaviour reflects how they had survived the war, for example they would try not to talk about bad and emotional events and they would try to adapt to positive points while drinking rum. Stanhope talks about upcoming violent events. â€Å"Stanhope: We must expect this attack on Thursday morning. † This quote shows how the characters would represent the horrors of war by talking about an attack which hold the structures of violence, it makes the audience imagine a fight of some sort and injuries which reflect the horror’s of war. When the soldiers were to attend an attack six soldiers went but five came back and one had died which was Osborne. â€Å"Stanhope: Four men and Raleigh came back sir. Colonel: I’m very sorry. Poor Osborne. † This quote shows that one of the soldiers had died which shows death as a part of the horror’s of war and the men interact kindly with each other at this point because their fellow friend had just died. There are many ways the Stanhope and Raleigh had interacted with each other through out the play. At first points of the play Raleigh was more of the shy person and had seemed more scared to talk to Stanhope. â€Å"Stanhope: How did you get here? Raleigh: I was told to report to your company, Stanhope. † This quote shows how Raleigh had reacted in a more respectable manner and had called him Stanhope instead of his original name, Dennis. In addition this quote shows that Raleigh had deliberately joined Stanhope’s company which shows that he cares for Stanhope. The play shows how the soldiers were able to cope with the horrors of war since Stanhope had come back from an attack and he had started to celebrate with the other soldiers as soon as he gets back. â€Å"Mason: I thought I might tell you sir, this is the last bottle. Stanhope: The last bottle! Why damn it, we brought six. Mason: I know sir, but five of them have gone. † This quote shows that even after Osborne’s death, the soldiers are not that emotional because they face their problems to alcohol and try not to remember those emotional and heartbreaking moments. This quote shows the behaviour the soldiers had that would help them to cope with the horror’s of war. Overall this play shows the horrific effects of war and that it puts a bad example on a person, and soldiers are not treated fairly due to their personal problems. In my opinion I think that there is no reason for war, it does nothing other than create a bigger stage of conflict. It ruins many soldiers life, when they could have had a ordinary life but war can put immediate effect on it. Overall I think that R. C Sherriff had tried to outline the horrors of war, the causes of it and how it can also cause soldiers to suffer. Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE Miscellaneous section.

Performance Evaluation Using Accounting Information

What is performance evaluation? o Performance evaluations are formal review processes designed to encourage the informal day-to-day practice of performance management, while providing a framework in support of merit pay adjustments, promotion and employment decisions. Evaluating staff performance and helping employees develop their skills are important duties associated with performance management. Performance management begins with supervisors and employees collaboratively setting goals and standards, clearly communicating performance expectations and evaluating the results during the performance evaluation process. o A performance appraisal is a systematic and periodic process that assesses an individual employee’s job performance and productivity in relation to certain pre-established criteria and organizational objectives. o o Performance evaluation tools are quantitatively and qualitatively based. They utilize a scoring system that assesses numerical data relative to prod uctivity, as well as characteristic data that measures the quality of the employee's work.The indicators on performance evaluations include items such as business ethics, innovation, motivation, job knowledge, skills and expertise, communication, teamwork, work quality, professionalism, task management and project completion. Benefits of performance evaluation: †¢ Facilitation of communication: communication in organizations is considered an essential function of worker motivation. It has been proposed that feedback from performance evaluation aid in minimizing employees’ perceptions of uncertainty.Fundamentally, feedback and management-employee communication can serve as a guide in job performance. †¢ Enhancement of employee focus through promoting trust: behaviors, thoughts, and/or issues may distract employees from their work, and trust issues may be among these distracting factors. Such factors that consume psychological energy can lower job performance and caus e workers to lose sight of organizational goals. Properly constructed and utilized performance evaluation has the ability to lower distracting factors and encourage trust within the organization. Goal setting and desired performance reinforcement: organizations find it efficient to match individual worker’s goals and performance with organizational goals. Performance evaluation provides room for discussion in the collaboration of these individual and organizational goals. Collaboration can also be advantageous by resulting in employee acceptance and satisfaction of appraisal results. †¢ Performance improvement: well constructed performance evaluation can be valuable tools for communication with employees as pertaining to how their job performance stands with organizational expectations. At the organizational level, numerous studies have reported positive relationships between human resource management (HRM) practices and performance improvement at both the individual and organizational levels. †¢ Determination of training needs: â€Å"Employee training and development are crucial components in helping an organization achieve strategic initiatives†. It has been argued that for performance to truly be effective, post-appraisal opportunities for training and development in problem areas, as determined by the appraisal, must be offered. Performance can especially be instrumental for identifying training needs of new employees.Finally, performance can help in the establishment and supervision of employees’ career goals. The Role of Accounting Information in Performance evaluation Accounting information consists of all data that a company records from operating activities and reports to the public at the end of a month or quarter. Accounting information is important for investors, analysts and regulators, management, employees, creditor and debtor. This information is also critical for a firm's management because it provides insight in to the company's financial robustness and profitability in the short and long terms.Accounting data frequently is used in performance evaluations, because it is seen as an objective method to evaluate performance. While there are many advantages to using accounting information for this purpose, small-business owners should be careful to understand that there are drawbacks as well. Knowing the pros and cons of using accounting metrics can help business owners choose the right data to use for evaluating employee performance. Budget to Actual Many businesses expect employees to achieve budget targets as part of their overall performance.While the specifics requirements of each employee differ with the position and nature of the company, it is common for employees to be expected to sell a certain number of items, control costs versus a budgeted amount or reduce waste compared with a benchmark. A potential downfall of using budget information for performance evaluation is that employees may be so concerned with making budget targets that they may do so at the cost of other parts of the business. Sales Growth Sales employees and business management frequently are evaluated on the basis of sales growth.Sales growth usually is calculated as the percentage that sales have increased over the prior year. While this metric is commonly used to gauge performance, it does not come without drawbacks. If the general economy changes from year to year, then sales may naturally be increasing or decreasing. For example, if the economy is in decline, then employees may be modeling the correct behaviors, but sales may still be slow. In contrast, if the economy is growing, employees may be receiving the benefits of increasing sales while developing habits that will keep this sales growth from being sustainable in the future.Net Profit In many small businesses, net profit is used as a performance benchmark for the company's manager. Condensing the operations of a business into its sim plest form, net profit measures the amount of profit left after deducting expenses. While profit is important to businesses, focus on profit can have adverse effects on the company in the long term. For example, cutting advertising expenses will grow net profit in the short-term, but in the long-term, potential customers may not know about the company's products. Expense ReductionFor employees in charge of spending, it is common to evaluate performance based upon cost reduction. This can be a useful metric, as each dollar of expense saved translates into a dollar of profit. However, caution must be exercised, because this performance metric does not account for differences in quality. For example, if a purchasing manager is evaluating on reducing the expense of purchased metal for production, he could be rewarded for buying cheaper substandard material. As such, small-business owners should be cautious when using this metric in isolation. Profitability Analysis: Management analyzes profitability by reviewing the statement of profit and loss, also known as statement of income. This statement indicates a company's revenue and expense items. Profit Margin Profit margin measures a company's business performance over a quarter or month and equals net income divided by total revenue. Return on Equity o Return on equity provides an assessment of profitability on owners' capital and equals net income divided by shareholders' equity. Working Capital Working capital is a gauge of a firm's cash availability in the next 12 months and equals current assets minus current liabilitiesBudgeting o A budget helps a business know where money comes in and where it goes out. With accurate accounting, a business owner can make decisions to cut back in certain budget areas to improve the profit potential of the business. Without accounting data, the company would be forced to guess how much money should be allotted to each department or line item. A budget that is updated quarterly g ives a clear picture of where the business stands financially so that smart money management decisions can be made. Investor Relations A public company has a responsibility to report the company's financial standing to stockholders. The accounting department of the business creates a public report for investors with the intent of disclosing all financial data. Good accounting practices helps investors trust the management team as they know exactly the points of financial strength and weakness of their investment. A company that does not maintain accounting information would be in danger of lawsuits, claims of fraud and lose access to relationships that provide capital necessary to running the business.Employee Retention Providing employees with accounting information helps them to make responsible decisions regarding their futures. A business that does not disclose or maintain accurate accounting information would gradually lose credibility with its employees. Employees with retirem ent accounts managed by their employers rely on the financial stability of companies to ensure their employers follow through Planning o Before most businesses even start operations, some level of planning is done to determine the level of success that can be achieved from operations.Businesses will examine current economic trends like consumer demand, market size, and number of competitors. This analysis helps companies determine which industry best suits their goods and services and then focuses on planning for the necessary plants and equipment needed to create successful business operations. Management Decisions o Once a business starts producing goods and services, executive managers must review each level of the company to ensure that each department is functioning at its peak.Some departments may need to be overhauled to re-create a competitive environment that produces high-quality goods and services. Additionally, management will use accounting information to decide if thei r company could improve operations by purchasing a competitor or enter a new market with their existing production facilities. Profitability o The biggest need for accounting information is to determine overall profitability. Sales, costs of manufacturing, inventory, and expenses are all recorded and presented to company management so the company's profit levels can be determined.Financial statements like the balance sheet or statement of cash flows may also be prepared so executive management can assess the value of the company and the cash-generating functions of business operations. Investing o Once companies have a solid understanding of their profitability, they begin to make decisions on investing their cash and retained income from business operations. Executive management will decide what amount of cash should be reinvested into the business and what amount should be invested in interest-bearing securities.Companies will use these securities investments to generate cash outs ide business operations, giving them higher cash flows. Accountants must track these investments to ensure that the company does not take on too much investment risk. Performance Analysis o After the financial transactions of a company are properly recorded and presented in financial statements, accountants will review the information to determine the strength of business operations. Accountants use financial ratios to break down the financial statements and compare them to the industry or competitors.This analysis will help management find weak areas in the company and help allow them to find solutions for strengthening these operations. Accounting Performance Measurement Tools Budgets o Budgeting initiatives help department heads discuss steps to limit the decision-making authority of specific personnel. These include employees running inefficient operations or segment chiefs unable to whittle away at runaway budget deficits. Top leadership may not strip ineffective segment leader s of their operating prerogatives, but budgeting certainly limits how much they can spend.A budget is a list of planned expenses and revenues, a plan that organizations use to spend and save. 2. Pro Forma Statements o Pro forma or projection-based, accounting reports rely on hypothetical data to illustrate how a firm's operations may fare under specific scenarios. These include â€Å"best,† â€Å"average† and â€Å"worst†Ã¢â‚¬â€œ with these concepts indicating the state of the economy or conditions in the company's competitive landscape, among other factors. For example, worst-case-scenario pro forma statements show whether a business could generate enough revenues to sustain itself if economic conditions deteriorate. . Accounting Reports o Management accountants and corporate leaders use accounting reports to measure operating performance. By doing so, they help prevent the dismal financial situation that arises when a firm consistently posts negative numbers. Department heads rely on accounting statements to determine operating weaknesses and prescribe the right medicine to fix ineffective mechanisms. The most important accounting statements are balance sheets, income statements, cash-flow reports and equity statements. Balance heets are also called statements of financial position or statements of financial condition. 4. Financial Ratios o Corporate executives and business-unit chiefs analyze financial ratios to determine processes to tear up and those to keep or expand. Inefficient processes may drive away profit opportunities and jobs, especially if a company must shed its workforce to maintain solvency. Management accounting metrics include net profit margin and return on equity. ROE equals net profit divided by shareholders' equity. Net profit margin equals net income divided by total sales. 5. Technological Tools Organizations rely on various tools to tackle the often thorny issues of management accounting, performance monitoring a nd regulatory compliance. In the modern era, computer systems play a key role in the way firms record and analyze accounting data. Tools used to evaluate management accounting performance include financial analysis software, project management applications and enterprise resource planning programs. Other tools include industrial control software, calendar and scheduling programs, mainframe computers and computer-aided manufacturing applications. 6. Gap AnalysisA gap analysis is a useful method of measuring performance when there are already fixed performance standards. For example, you may have a goal of producing a certain number of units per month. This could be a performance standard. A gap analysis starts with the established performance measure. After looking at the established performance measure, a manager assesses the current performance level. Finally, the manager will calculate the difference between the performance standard and the actual standard. This provides the gap, which is an indication of how close a company has come to its performance standards.The smaller the gap, the better the company's performance. An advantage of this performance measure is that it provides an indication of what needs to be overcome in order to achieve the desired level of performance. LIMITATIONS OF ACCOUNTING INFORMATION IN PERFORMANCE EVALUATION (i)  Ã‚  Ã‚   Accounting information is in terms of money. Accounting provides information on events and transactions that are of financial nature or can be expressed in terms of monetary unit. It does not give information in quantity or size terms of in qualitative matters like usefulness or efficient.Non-monetary events or transactions are completely ignored however important these may be. (ii)  Ã‚  Ã‚   Accounting information is expressed in monetary terms and it is assumed that a monetary unit is stable overtime. This is not true at all with the result that the impact of price level changes is not taken into consider ation. The assets remain undervalued in many cases especially land and building. The direct outcome of this practice is that balance sheet figures of assets are not helpful in measuring the true financial positions of the enterprise. iii)  Ã‚  Ã‚   Accountancy is as yet a inexact science and depends sometimes on a number of estimates, personal judgment etc. Estimates are inherently inaccurate and personal judgments introduce bias in the accounting information. It is not possible to predict with any degree of accuracy the actual useful life of an asset which is done for calculating the depreciation charge. The same is true about provision for doubtful debts. (iv)  Accounting information cannot be used as only test of managerial performance. The focus of the financial information is on profit or income which is only ne small aspect of the annual story of business. Profits for a period of one year can readily be manipulated by suppressing such costs as advertisements, research and development, depreciation and so on. (v)  Ã‚  Accounting information is not neutral or unbiased. Accountants measure income as conventionally defined: revenues less expenses. But accountants consider only selected revenues and expenses. They fail to give recognition to the benefits received by their efforts to clean up the environment, improve community welfare and introduce safety measures for the workers. vi)  Accounting like other disciplines has to follow certain principles which in some cases are contradictory. Current assets are valued on the basis of cost or market price whichever is less following the principle of conservatism. Accordingly the current assets may be valued on cost basis in some year and at market price in another year. In this manner, the rule of consistency is openly violated. (VII) The historical perspective of financial accounting: In order to obtain a recent estimate of an entity’s financial performance, the corporate managers carefully scrutin ize financial accounting information.In retrospect, this information is based on past performance. The information does provide clarity on the monetary issues but does not provide a definite insight into the strategic future; as the future holds various changes in terms of technology, economic situations as well as political scenarios etc. Such factors in relation to accounting are unpredictable. Therefore, a careful balance between historical accounting as well as the future forecasted outlook is required. (VIII).Inability to reflect the true value of strategic management: Various factors such as goodwill and natural circumstances influence the operations of an enterprise; however, these elements are difficult to measure thus, leading to their unavoidable exclusion from financial reports. For example companies depend upon their shareholders, who in turn depend on the performance of the Chief Executive Officers. Although the CEOs may have been hired by the company based upon prior p erformance, their future performances are not reliably measurable as they may continually vary.In the initial stages, it may be impossible to measure whether the CEO’s presence will deter or appeal to the shareholders, which in turn will influence the profitability of the enterprise. (VIX). Measuring Volatility of external factors: Financial accounting information does not take into consideration volatile and ever increasing changes in the natural and commercial environment. Although scarcely measurable in monetary terms, their unstable nature may have adverse effects if included within the financial reports and have a volatile and cosmetic impact upon the earnings of the firm.For example, tariffs on trade, duties and other environmental issues can have significant short-term volatile effects on the organization Conclusively, In order to obtain a recent estimate of an entity’s financial performance, the corporate managers carefully scrutinize financial accounting infor mation. In retrospect, this information is based on past performance. The information does provide clarity on the monetary issues but does not provide a definite insight into the strategic future; as the future holds various changes in terms of technology, economic situations as well as political scenarios etc.Such factors in relation to accounting are unpredictable. Therefore, a careful balance between historical accounting as well as the future forecasted outlook is required. References: El-Shishimi, H. and Drury C. (2001) : Divisional Performance Measuring in UK companies, paper presented to the annual Congress of the European Accounting Association, Athens Esptein, M and Ray, M. J (1997):Eniromental Management to improve corporate profitability, Journal of cost management , November-December, pp 26-34 Kaplan R. S and Norton D.P (2001) â€Å" Transforming the balance scorecard from performance measurement to strategic management : part 2’, Accounting Horizons March, pp87 Kaplan, S. E. , and J. T. Mackey. 1992. An Examination of the association between organizational design factors and the use of accounting information for managerial performance evaluation. Journal of Management Accounting Research (4): 116-130. BABCOCK UNIVERSITY, ILISAN, OGUN STATE Performance Evaluation uses accounting information, limitation reconsidered Emerging issues Assignment BY ADEYEMI EBENEZER ADESUJI MATRIC NO NS/4270

Foundational Accounting Principles and Terminology Essay

We all know how important the accounting aspect of any business/organization is. It is basically the most important way to manage finances. Without proper accounting for all expenses and finances, a company and/or organization will definitely have a hard time being financially stable. In this paper we will discuss some foundational accounting principles and terminology that are basic but quite essential to the accounting practice. Now let’s discuss some accounting terms beginning with Generally Accepted Accounting Principles. Generally Accepted Accounting Principles (GAAP) is a codification of how CPA firms and corporations prepare and present their business income and expense, assets and liabilities on their financial statements. GAAP is not a single accounting rule, but rather the aggregate of many rules on how to account for various transactions. GAAP are more like accounting standards (Wikipedia, 2009). Next we have Contra-Asset Accounts, which is defined as an account which offsets another account. A contra-asset account has a credit balance and offsets the debit balance of the corresponding asset. A contra-liability account has a debit balance and offsets the credit balance of the corresponding liability (InvestorWords, 2009). Let us move on to Historical Cost, which is a measure of value used in accounting in which the price of an asset on the balance sheet is based on its nominal or original cost when acquired by the company. The historical-cost method is used for assets in the U. S. under generally accepted accounting principles (Investopedia, 2009). Okay, now there is the Accrual Basis vs. Cash Bonus Accounting. This is the difference between the two. In Accrual basis accounting, income is reported in the fiscal period it is earned, regardless of when it is received, and expenses are deducted in the fiscal period they are incurred, whether they are paid or not. Basically, you record both revenues and expenses when they occur. In cash basis accounting, revenues are recorded when cash is actually received and expenses are recorded when they are actually paid (Ward, 2009). Last but not least, there is the Accounting Standards Codification. Accounting Standards Codification (ASC) is a major restructuring of accounting and reporting standards designed to simplify user access to all authoritative U. S. generally accepted accounting principles (GAAP) by providing the authoritative literature in a topically organized structure. ASC disassembled and reassembled thousands of nongovernmental accounting pronouncements (including those of FASB, the Emerging Issues Task Force [EITF], and the AICPA) to organize them under approximately 90 topics. The ASC are those that oversee that all accounting and reporting standards are adhered to (Wikipedia, 2009). It is now time to move on to discuss and describe three sets of financial statements that are part of financial statements of companies /organizations. The three sets of financial statements we will be describing are The Balance Sheet, The Income Statement and The Statement of Cash Flows. The balance sheet also known as the â€Å"Statement of financial position† reveals a company’s assets, liabilities and equity (net worth). The balance sheet is divided into two parts that must equal each other, or balance each other out. The formula of the balance sheet is: Assets= Liabilities + Shareholder’s Equity. What this formula means is that assets, or the means used to operate the company, are balanced by a company’s obligations along with equity investment brought into the company and its retained earnings (Investopedia, 2009). Next we have the income statement, which measures a company’s financial performance over a specific accounting period. The financial performance is assessed by giving a summary of how the business incurs its revenues and expenses. It also shows the net profit or loss incurred over a specific accounting period, which is typically over fiscal quarter or year (Investopedia, 2009). Moving on to the last one, which is the cash flow statement. The cash flow statement allows investors to understand how a company’s operations are running, where its money is coming from, and how it is being spent. The cash flow statement is also a mandatory part of a company’s financial report, and has been so since 1987 (Investopedia, 2009). Now I will describe which is more useful, Net Income or Cash from Operating Activities? I believe that Cash from Operating Activities is more useful to companies because they can generate cash in several different ways. Three different ways to be exact, they are cash flows from operating activities, from investing activities, and financing activities. Cash from Operating Activities, in my opinion is the most useful because it paints the best picture of how well a company’s business operations are producing cash. After looking over the annual financial reports for Samsung, RTL Group and Lockheed Martin, I make the prediction that each company will continue to improve its net income as well as see a significant spike in their cash flow. As far as relevant information in regards to conglomerates, such as the IDOLS segment of the Fremantle Media North America, I was not totally sure how to get this information but I eventually continued to read the investor portion on the RTL Group website where I found out more information. All in all, I learned some new definitions when it comes to accounting and decision making. I thought this assignment was intense due to a lot of reading and research, but I believe I got through it well. I look forward to learning more about how accounting and decision making come together. References http://www.investopedia.com/articles/04/033104.asp http://www.investopedia.com/articles/04/031004.asp http://www.investopedia.com/terms/i/incomestatement.asp http://www.investorwords.com/5476/contra_account.html http://en.wikipedia.org/wiki/Generally_Accepted_Accounting_Principles