King Leopolds Ghost free essay sample

Adam Hochschild’s â€Å"King Leopold’s Ghost† is an account of a man’s rise of power who was very cruel and did unimaginable things. When I began reading, I wasn’t sure where the novel was going, but I soon caught on to what Hochschild was revealing. As the story begins to unfold he tells a story of King Leopold II of Belgium who managed to seize land next to the Congo River in Africa. King Leopold used political manipulation and lies to get what he wanted. King Leopold had everyone fooled that he was a humanitarian and he was in the Congo for the greater good, but that was not the case. He claimed that civilizing the Congo would keep out â€Å"Arab slave- traders† to gain support of people, but Leopold wanted something else. Leopold was very greedy, and his greed resulted in the slaying of millions of innocent people. We will write a custom essay sample on King Leopolds Ghost or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page As the story begins, Leopold uses Henry Morton Stanley like a puppet to help colonize the Congo. He starts out helping Leopold gain support from political leaders and from large powers including the United States. Leopold tells countries that he wanted to set up a â€Å"Free State† in the Congo so he could civilize the region. He claimed that he would set up schools, set up trade routes, and creates jobs. Although, this was obviously just a cover up that way people would not be suspicious of what he was doing in the Congo. When Stanley sets out to find Livingstone, and explores Africa it’s the start of the colonization. Stanley followed the Congo River for â€Å"fifteen hundred miles†, which intrigued Leopold because it gave him an idea on what he had found (Hochschild 61). Leopold instantly was fascinated, but was the most interesting to him was the Congo’s ivory and rubber because Americans and Europeans we’re already buying it. Stanley and his men landscaped the area, and Stanley helped wreck their homes, and played a huge role in robbing them from their heritage. Leopold and Stanley both were alike in ways and believed â€Å"Africa was a chance to gain upward mobility towards wealth and glory† (Hochschild 63). Furthermore, as the story continues to slowly unfold and Leopold begins his rule over the Congo someone is caught on to Leopold’ intentions. A gentleman called Edmund Dene Morel is sent to Belgium from his company to watch ships being unloaded by from the Congo. Although, Morel notices something that others do not. As he investigates he then discovers that barely any trade was being exchanged for the ivory and rubber coming from the Congo. Morel came to a conclusion that it had to be indeed some kind of slave labor. As he begins to investigate he realizes his conclusion was correct. As he continues to look into this matter, he then discovers that Leopold had a lot more power over the â€Å"Congo Free State† than he originally thought (Hochschild 4). Morel began to see for himself what was happening in the Congo and began to tell other officials and he wrote many essays about the current events. His plan was to make the world aware what was going on through his writings. Hochschild notes in the book that, â€Å"Morels attacks soon drew a response from the Royal Palace† (Hochschild 192). As Morel began his writings it started to gain a lot of attention. Morel sent a man called Roger Casement to the Congo to investigate Morels statements which ended up being true. After this happened they formed an association called the â€Å"Congo Reform Association† which â€Å"exerted a relentless, growing pressure† (Hochschild 209). Morel and Casement we’re two of the most influential people in the book and who know what would have happened if they didn’t spend years of their lives to help these people. Leopold worked most of the slaves to death, and the others were badly beaten or either tortured as they were working to meet his production standards. For example, if the â€Å"men† were not meeting his standards they often held women hostage and raped them to ensure productivity was sufficient. Although, innocent blood was being spilled and they even cut limbs some people and surprising part is Leopold never set foot in the â€Å"free state†. Hoshschild even makes the comment that â€Å"there was something very modern about thatâ€Å"(Hochschild 4). King Leopold II had no human respect, and his own family had barley anything to do with him. I personally don’t understand how someone could stand to look themselves in the mirror after doing such horrible things, and it shows how far people would go for wealth. Throughout the book Hochschild shows the dedication of Morel, and major roles that characters played to shape the history of the Congo like Stanley, and William Sheppard (who was one of the most outspoken out of all American Congo missionaries. ) The author examined the Congo because it shows how extreme colonialism is and what it was like for people that were under a colonial rule. I think this book has a clear meaning and thesis, Hochschild wanted to expose what happened in the Congo because he felt like it had been covered up and he wanted to paint the readers a picture that they would never forget. My theory is I don’t believe that King Leopold was there for the greater good and to better the Congolese people. I think it’s obvious from the evidence I’ve already stated supports that theory. What was going on in the Congo was genocide without a doubt and I don’t think the â€Å"term† slavery doesn’t do the Congolese people justice. Following this further, some people might argue and say that what King Leopold did was not genocide because he wasn’t trying to wipe out the Congolese, just for the simple fact that he needed them to do the labor. Leopold was pushing to extract the biggest amount of rubber he could possibly get from the wild rubber vines before other tree plantations by other countries matured and reduced the cost. Basically, Leopold’s goal was to push for a high rate of goods even if that meant huge death tolls which were not just thousands; it was millions. So both could be true, but only Leopold knew what his intentions were. The author states that â€Å"The Congo in Leopold’s eyes was not the one of starving porters, raped hostages, emaciated rubber slaves, and severed hands. It was an empire of his dreams, with gigantic trees, exotic animals, and inhabitants grateful for his wise rule† (Hochschild). After Leopold’s death in 1909, some thought it would be the end of the â€Å"era† as the author puts it, but that’s not the case. A few years later, Britain recognized the Congo as the Belgian Congo and they made vast improvements. They switched the rubber industry to cultivated rubber rather than wild rubber and taxes replaced â€Å"severed† hands as a way of forcing labor. However, the Belgian did no better running the new Congo than Leopold and realized that they needed cultivated rubber instead of wild rubber vines, and noticed that the vines were getting scarce. This caused them to harvest other products like cotton, and palm oil as well as some wild rubber. This was the process until the 1920’s when â€Å"white traders bought wild rubber from villagers pressed to pay their taxes†(Hochschild 276). Leopold’s â€Å"Ghost† lived on for many years after he died and when WWI came around forced labor still was brutal. Furthermore, you might ask yourself what happened to all the money that Leopold invested from his rule in the Congo. Since he didn’t get along with his three daughters, Hochschild mentions that his wishes were to â€Å"disinherit† the money from them and to â€Å"die a billionaire† (Hochschild 275). Leopold hid his money in the German Foundation, and even went as far as buying fifty-eight pieces of real estate. The Belgian government spent years trying to find out what to do with King Leopold’s money and was interrupted by WWI since most of the â€Å"entities† involved were Belgium, France, and Germany. In conclusion, I think the book was quite interesting to read although it took a while to really understand the theme. Ultimately, I do think what happened here was genocide and was one of the cruelest happenings in history. Overall, I thought it was a very interesting book and Hochschild shows how characters like, Morel and Sheppard define these people. Hochschild wasn’t afraid to reveal the greed that Leopold had and how he demonstrated â€Å"justification† for his doings. Although, the author raised a lot of question in the book because he really wasn’t clear on how he felt about colonialism himself. At times he shows that Belgian Congo was the worst things to have happened in that time and other times he shows that colonialism was everywhere at that time. In the end, the story of the native people here will live on forever and they will never get the justice that they truly deserve. However, in a way this book lets their voices be heard, and Hochschild makes it a point for them not to be just â€Å"erased† from history.

Food Motif in Bartleby the Scrivener

Food Motif in Bartleby the Scrivener Herman Melville contributed to several works of literature over the course of his career. One of these is â€Å"Bartleby the Scrivener†. A Wall Street lawyer who hires a man named Bartleby to work for him as a scrivener narrates this story. The narrator’s office has three other employees.Advertising We will write a custom term paper sample on Food Motif in Bartleby the Scrivener specifically for you for only $16.05 $11/page Learn More This short story is often considered as one of the more complicated works by the author. Although the story’s plot seems simple, it is difficult to interpret the themes and motifs in this story. This fact makes this story an interesting work of literature. One of the most prominent motifs in this story is food. The author makes several food references throughout the story. This makes food one of the more obvious motifs in this story. This paper will explore the use and significance of this motif. In additio n, the paper will explain how this motif contributes towards the development of the story’s plot and themes. The first statement the narrator utters when he discovers Bartleby is dead is that no one can live without dining. This assertion highlights the narrator’s concern over Bartleby’s refusal to consume food. Several of Bartleby’s behaviours perplex the narrator but his refusal to eat disturbs him the most. The author uses this motif to portray that cannibalism is essential for survival of human beings. â€Å"Cannibals† dominated the Wall Street of the time. Bartleby seems to be protesting this trend but the results are tragic. There are two aspects of cannibalism, the diner, and the meal. Bartleby refused to be either of the two. The food motif is also manifested in the naming of other characters in the story. Turkey and Ginger Nut are nicknames given to two of the employees in the narrator’s office. The narrator says that Turkey’ s clothes smelt of eating-houses.Advertising Looking for term paper on american literature? Let's see if we can help you! Get your first paper with 15% OFF Learn More On the other hand, Ginger Nut is named after the most common snack in the lawyer’s office. The fact that an employee is named after a food item shows the significance food has in this office. The use of food nicknames implies that the employees are just fodder for this business. The narrator’s business feeds on them for it to survive. Therefore, even though the employees are under the impression that they are consuming from the business, they are indeed being consumed. The narrator vividly describes the appetite levels of his employees. Turkey and Nippers have a voracious longing for cakes and apples. To satisfy this need, the two are constantly sending Ginger Nut to fetch these items. This is why it is possible for the lawyer to assign these workers food related nicknames. However , when Bartleby joins the team, the lawyer finds it difficult to compare him to his appetite because he does not seem to have any. He wonders how Bartleby survives because he does not even go to the diner. Bartleby’s lack of a prominent appetite makes it difficult for the narrator to understand him. Consequently, this highlights the narrator’s appetite for understanding people according to their likings for certain foods. For instance, he argues that Bartley never went out to eat or drank beer like Turkey. The food motif is very prominent in this story. The author seems to imply that people can be understood through their food consumption habits. The motif is also used to explain the cannibalistic nature of human beings. The effectiveness of this motif is unmistakable throughout the story.

Editing - Definition and Guidelines

Editing - Definition and Guidelines Editing is a stage of the writing process in which a writer or editor strives to improve a draft (and sometimes prepare it for publication) by correcting errors and by making words and sentences clearer, more precise, and more effective. The process of  editing involves adding, deleting, and rearranging words along with recasting sentences and  cutting the clutter. Tightening our writing and mending faults can turn out to be a remarkably creative activity, leading us to clarify ideas, fashion fresh images, and even radically rethink the way we approach a topic. Put another way, thoughtful editing can inspire further  revision  of our work. EtymologyFrom the French, to publish, edit   Observations Two Types of EditingThere are two types of editing: the ongoing edit and the draft edit. Most of us edit as we write and write as we edit, and its impossible to slice cleanly between the two. Youre writing, you change a word in a sentence, write three sentences more, then back up a clause to change that semicolon to a dash; or you edit a sentence and a new idea suddenly spins out from a word change, so you write a new paragraph where until that moment nothing else was needed. That is the ongoing edit. . . .For the draft edit, you stop writing, gather a number of pages together, read them, make notes on what works and doesnt, then rewrite. It is only in the draft edit that you gain a sense of the whole and view your work as a detached professional. It is the draft edit that makes us uneasy, and that arguably matters most.(Susan Bell, The Artful Edit: On the Practice of Editing Yourself. W.W. Norton, 2007)Editing CheckpointsThe final step for the writer is to go back and clean up the r ough edges. . . . Here are some checkpoints:Facts: Make sure that what youve written is what happened;Spelling: Check and recheck names, titles, words with unusual spellings, your most frequently misspelled words, and everything else. Use a spell check but keep training your eye;Numbers: Recheck the digits, especially phone numbers. Check other numbers, make sure all math is correct, give thought to whether numbers (crowd estimates, salaries, etc.) seem logical;Grammar: Subjects and verbs must agree; pronouns need correct antecedents; modifiers must not dangle; make your English teacher proud;Style: When it comes to repairing your story, leave the copy desk feeling like the washing machine repair guy who has nothing to do.(F. Davis, The Effective Editor. Poynter, 2000) Editing in ClassA large portion of everyday editing instruction can take place in the first few minutes of class . . .. Starting every class period with invitations to notice, combine, imitate, or celebrate is an easy way to make sure editing and writing are done every day. I want to communicate with my instruction that editing is shaping and creating writing as much as it is something that refines and polishes it. . . . I want to step away from all the energy spent on separating editing from the writing process, shoved off at the end of it all or forgotten about altogether.(Jeff Anderson, Everyday Editing. Stenhouse, 2007)Tinkering: The Essence of Writing WellRewriting is the essence of writing well: its where the game is won or lost. . . . Most writers dont initially say what they want to say, or say it as well as they could. The newly hatched sentence almost always has something wrong with it. Its not clear. Its not logical. Its verbose. Its klunky. Its pretentious. Its boring. It s full of clutter. Its full of cliches. It lacks rhythm. It can be read in several different ways. It doesnt lead out of the previous sentence. It doesnt . . . The point is that clear writing is the result of a lot of tinkering.(William Zinsser, On Writing Well. Harper, 2006) The Slap-and-Pat Theory of EditingWhat I try to practice is what I call the slap-and-pat theory of editing. Almost everything thats written needs some criticism. Almost everything thats written needs some praise, or deserves some praise. So you try to mix praise with criticism. Ideally, you do it sincerely. That is, you dont praise what you really dont like; but you praise what you really do like. You dont write 12 pages of things that are wrong, without remembering to find something else you like, that is already right.(Editor Samuel S. Vaughan, in an interview with the online journal Archipelago)The Lighter Side of EditingI hate cross-outs. If Im writing and I accidentally begin a word with the wrong letter, I actually use a word that does begin with that letter so I dont have to cross out. Hence the famous closing, Dye-dye for now. A lot of my letters make no sense, but they are often very neat.(Paula Poundstone, Theres Nothing in This Book That I Meant to Say. Three Rivers Press, 2006) Pronunciation: ED-et-ing

Early Neolithic Social Organization Essay Example | Topics and Well Written Essays - 1500 words

Early Neolithic Social Organization - Essay Example The first one is Pre Pottery Neolithic which is all about the "true farming" that occurred where people were used to planting and harvesting wheat. Along with farming is the domestication of animals, also to answer their day-to-day needs. This stage was followed by the pre-pottery period where people tried to build their houses made of mud bricks. No long before they learned pottery which further improved their lives and this was the peak of the Neolithic period. The Neolithic period that slowly evolved along with knowledge and experience, somehow showed the presence of social organizations. The presence of hierarchies can somehow be traced through the burial grounds and an example of this is the one found in the excavation in Central Europe where some tombs were found to be different from others in a way that they looked more sophisticated and hard to make, suggesting that others could have afforded labor to create such tombs. Through the Neolithic sites that were explored, what were visible were signs of possibilities for group feuds where others could have been treated more superior like the leaders and the chiefs in tribes. These were more visible in the European Bronze age. (Wikipedia) Moving forward to the possibility of reconstructing the early Neolithic social o... As discussed partly a while ago, there were already the different kinds of tombs found during the excavation. These tombs will then connect us to their culture and social structure, ways and means that they tried to adopt in the past. But firs we try to define what megalithic tombs are and how significant are they to historians, researchers and archaeologists. Maximilian Baldia explores in his essay "Megalithic Tombs and Interregional Communication" how long and how significant these tombs are to us. He said that the closely five thousand megalithic tombs signify how people were connected in different aspects. He also explained that the presence of timber mortuary during the Neolithic period can and might have been the start of the small primeval dolmens in the Early Neolithic. "Furthermore, the popularity of the primeval dolmen may have arisen as a practical solution resulting from the need for suitable large trees required for building houses, palisades, boats and apparently even single-piece wagonwheels. Increased village size, more numerous fields, and larger herds of domesticated grazing animals during the later part of the EN C would have reduced the forests containing these timbers near the villages, making stone construction more cost effective. A decline in tree trunk diameter used in construction from the ENto the MiddleNeolithic (MN), has been noted in conjunction with likely woodland management and supports this argument. Therefore, stone chambers should first have occurred in areas where a large population would have been confined to limited land. The most likely place in the TRB culture area would have been the islands

Psychological Disorder Analysis Essay Example | Topics and Well Written Essays - 1500 words

Psychological Disorder Analysis - Essay Example Case Study Reference Marla was referred to a psychological counselor as she had attempted to commit suicide 3 days back. Her mother and her younger sister, Whitney, had gone for a function where Whitney was going to be felicitated for her yearly performance. Marla was also invited by Whitney to attend the function but she refused to go saying that she was not feeling well. Marla’s mother also tried to make Marla to go with them but she refused to budge. Marla’s mother and Whitney realized that there is no point in asking her anymore so they left for the function at 5 pm in the evening. When they retuned, they found Marla lying on the sofa with a note on the side table. Marla had consumed 10 sleeping tablets and was unconscious. Emergency service was called and Marla was saved from getting harmed in any way. She was kept under observation in the hospital for two days and got a discharge on the third day. She was declared out of danger. Marla, in her suicide note, had wri tten that she is not worth living. She should die so that her mother and her sister can live a happy life. This showed that Marla was feeling mentally low and was feeling worthless. What she needed was a professional help. Her medical doctor referred her to psychological counseling. Hence, Marla was brought to me for psychological counseling to help her with her weak personality. Case History Marla is a 28 year old woman from white ethnic background. She is living with her sister and her mother in a spacious four bedroom apartment. Her mother, Dianne, got divorced from her father ten years back and is a home maker. Marla’s sister, Whitney, is younger to her by 3 years and is working in a software industry. Dianne has inherited a lot of wealth and property from her own father. He was a businessman and had a flourishing business throughout his life. He had left all his wealth and property for his daughter, Dianne. Hence, Marla never suffered from any financial crunch or problem at home. In fact, she was pampered at home and was allowed to do whatever she wanted to do. Marla tried her hand at different professions like fashion designing, real estate, hair styling etc. Although she was good at it, she never continued with those professions. The moment it seemed that she was doing good and was going to settle with the profession, she used to do something or other to destroy the chances of that profession flourishing. Marla said that she never felt ‘good’ with success. She felt that the success was not real and was going to deceive her in the future. Hence, she never felt comfortable with success and appreciation. After talking to Marla, it was revealed that the roots of her feelings lie in her childhood. It was her father who was responsible for Marla being emotionally and mentally a negative person. Childhood Marla’s father was suffering from alcoholism. He was an irresponsible person and never cared to provide any security for his famil y. He used to leave his job often and demanded money from Dianne and her father. When Marla was six, Dianne came to stay with her father. However, after being coaxed by her husband, she again went and stayed with him. During this time, Whitney was left with her grandfather as it was not possible to bring up two daughters with what Marla’s father was earning. Hence, Marla was left alone and missed having a sibling with who she can share her sorrows. Marla’s father used to scold her a lot. He was a demanding person and never appreciated anything that Marla did. He

The Paradox of the Software Essay Example for Free

The Paradox of the Software Essay When believing in a certain god, people become biased towards justifying and asserting the greatness of their god. Naturally, a person like Thomas Aquinas would not have been dubbed a Saint if he did not have an immense faith towards his god, so therefore he would have a way to justify his god against this paradox, just as critics can find faults and inconsistencies to argue his reasoning.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   According to him, divine omnipotence is not merely being able to do anything any everything conceivable or inconceivable, but rather being able to do everything that is a logical possibility; the compatibility of the predicate to its subject. An effect can only be deemed possible if it has a logical cause. However, god’s omnipotence or what is logically possible for a divine being like him cannot be measured in terms of what is humanly possible. It would be very hard for someone with such devotion to god as that of a saint to accept that his omnipotence can be diminished by something as mundane as a computer software. Therefore, for a person like him, god, without question will always be omnipotent. To back that claim, saint Aquinas would argue that god being beaten by a software in chess is illogical, a predicate that is not compatible with its subject, and inconceivable, therefore, god’s omnipotence cannot be challenged by whether he could be beaten by a software or whether he could create such a software. There is a saying that a teacher’s greatness can be measured if he can be surpassed by his student. It would mean that the student has learned everything he could from the teacher and even more than the teacher could teach him. That could also apply to a creator; a creator’s greatness can be measured if he can be surpassed by his creation. It will always be possible for a creator for create something greater than him, because he would know his own limitations, therefore he could improve those in his creation. The only question is whether he would allow himself to be surpassed by something that came from him or if he will deliberately limit the capabilities of his creation thus maintaining his superiority over it. As I had mentioned earlier, people will always find ways to defend what they believe in; such as the case of Saint Aquinas’ philosophies regarding his god. The way he agued god’s omnipotence seems as if he just asserts gods divinity and that his greatness cannot be questioned or diminished. Given the earlier argument regarding the creator and his creation, it only seems that there is an omnipotent god because god himself may only be limiting the capabilities of his creations to a level lower than that of his to maintain his power over them. References Martin, C. J. F. (1997). Thomas Aquinas: God and Explanations. Edinburgh: Edinburgh   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   University Press. Paterson, C. Pugh, M. S. (2006.), Analytical Thomism: Traditions in Dialogue. Ashgate. Selman, F. (2007). Aquinas 101:A Basic Introduction to the Thought of Saint Thomas Aquinas.

Brians Song Essay -- Brians Song

Brian's Song   Ã‚  Ã‚  Ã‚  Ã‚  This is a true story about how 2 men, Brian Piccolo and Gale Sayers, completely different from each other from and inceperable bond. The 2 men are seperated by about everything that you can think of: they come from 2 different parys of the country, one is white, one is black, 1 liked to talk, the other was shy. Pretty much the only thing they had in common was that they both were competing for the same job.   Ã‚  Ã‚  Ã‚  Ã‚  This book takes place in and around the Chicago area. Gale and Brian are both trying to get the spot as the Chicago Bears starting halfback. They both are rookies.   Ã‚  Ã‚  Ã‚  Ã‚  The book begins on the training camp field of the Chicago Bears. Gale pulls up in a taxi. Brian immediately comes up to him and greets him. Brian tells Gale to go talk to Halas (Bears Head Coach). Brian also tells Gale that Halas is deaf in his left ear so stay on the right side when he is talking to him. Gale procceds to go to the coaches office. When Halal and Gale are speaking Gale keeps manuevering to get to the coaches right ear. Halas notices this akward behavior and askes him what he is doin. he alsmost tells his coach but he has realized he has gotten tricked. Next, the team is in the dining hall when Brian is volunteered by a coach to sing his almamaders (Wake Forest) fight song. This is how the books gets its title.   Ã‚  Ã‚  Ã‚  Ã‚  I fast forward to after practice JC Caroline has to have a meeting with Gale. He notifies Gale the him and Brian will be rooming together. T...

Weak People in the Bible

Regard For Those Who Are Weaker In Society Written in Torah are lessons and stories about how God created Earth, animals, plants, day and night, the sun, and also how God created man to dominate over all living things. Within Torah is a story of Abram and his relationship with God. Abram or Abraham had a covenant with God. God promised to bless the nation and Abraham. Abraham had no rules or law to follow he simply had to have faith in God and believe in him. God said to Abraham â€Å"†¦ You shall be the ancestor of nations.No longer shall your name be Abram but your name shall be Abraham; for I have made you the ancestor of nations. I will make you exceedingly fruitful; and I will make nations of you, and kings shall come from you. I will establish my covenant between me and you, and your offspring after you throughout their generations, for an everlasting covenant, to be God to you and to your offspring after you. And I will give to you, and to your offspring after you, all t he land of Canaan, for a perpetual holding; and I will be their God† (Genesis 17:4-8).The covenant between Abraham and God said that Abraham was blessed and so his descendants shall be blessed, so they were. Moses, one of Abraham’s descendants, was spoken to by God and he was told to go into Egypt and rescue the Israelites from slavery. Moses did what God had asked of him and rescued the Israelites; they were weak, poor and in bad shape. God had mercy on them and he heard their cries and helped. He made another covenant and this time it was a bit different. He promised to make the Israelite his treasured people if they would agree to follow and keep his commandments.This was good for the Israelites because they came from a place where times were hard and God saved them and made them his people. Torah instructs the Israelites to follow the laws given to them through the covenant between themselves and God. Morally the Israelites are to treat others as they would like to be treated. They were once slaves to the Egyptians and treated very poorly. The Israelites should have mercy on others less privileged because God had mercy on them. When Moses was leading the Israelites out of Egypt they were not completely grateful.They complained to Moses. The Israelites said â€Å"If only we had died by the land of Egypt, when we sat by the fleshpots and ate our fill of bread; for you have brought us out into this wilderness to kill this whole assembly with hunger† (Exodus 16:3). With the complaints and cries from the Israelites, God sent them bread to eat and gave them only one rule. They were not to take more than a day’s worth of bread at a time. Even though God gave the Israelites laws he still had mercy on them and helped them when they cried out.The laws were a test of faith and trueness between God and the Israelites. God helps those in need, when they are really in need of help. Since the Torah is written to the Israelites it should be read as a lesson and the lessons should be taken into consideration to the readers. There are many commandments that the Israelites are instructed to follow. A lot of them have to do with regard for those who are weaker in society. Just like God had mercy on the Israelites, the Israelites should have mercy on others because they once were the weaker persons in society.

Lucent Technologies Deferred Taxation

Executive Summary This memorandum is intended to communicate the deferred tax issues of Lucent Technologies Inc. on the basis of analysis of the veracity of the situation according to the reporting framework’s guidelines to anticipate unfavorable implications that had been resulted due to poor performance of the company over the past years. The Financial Accounting Standards Board (FASB) is the recognized body for making pronouncements as Generally Accepted Accounting Principles (GAAPs) in the United States.The FASB has promulgated Statement of Financial Accounting Standard # 103 â€Å"Accounting for Income Taxes† which specifically prescribes the treatment of income taxes of corporate entities and guidance for how deferred taxes should be recorded either an asset or a liability in the financial statements. It also provides assistance in certain cases requiring a valuation allowance to be used to reduce the carrying value of any deferred tax asset for which it was †Å" more likely than not† that the asset would not be realized.The main reason behind the issue is the impact of cut-throat competition in the telecom industry and downturn in the economic conditions which had adversely affected the company’s overall financial performance as a result deferred taxes amounting to $ 7. 6 billion as of September 30, 2011 have been recognized against deductible temporary differences, operating losses and tax credit carry forwards. However, under the prevailing circumstances, it is apparent that the company will not be able to generate positive taxable income in the future periods to offset the losses.Accordingly, as per FAS # 109 the valuation allowance has to be reviewed against potential tax assets and for any items in which it is more probable through persuasive and reliable evidence that the asset will not reduce future taxable income Analysis Since after the inception of its operations in November 1995, the quality production and innovat ion were key business success factors. However, eventually with the passage of time the entry of new firms in the telecom industry such as Alcatel, Ciena, Cisco, Ericsson, and Motorola Inc. , have intensified the level of competition.As a result of this most industry participant opted to strengthen their relationships with large service providers, as they represented over 70% of global carrier spending. The collapse of competitive local exchange carriers and other competitors of incumbent carriers had resulted in fewer customers. In addition the large service providers, has been consolidating, thus giving the remaining service providers additional buying power. Furthermore, as service providers continued to reduce their capital spending, fewer sales opportunities existed.Moreover, a number of its existing competitors were very large companies with substantial technical, engineering, and financial resources, brand recognition and established relationships with global service provider s. These competitors were able to offer low prices, additional products or services, or other incentives. These potential competitors were also in a stronger position to respond quickly to new or emerging technologies and to undertake more extensive marketing campaigns, adopt more aggressive pricing policies, and make more attractive offers to potential customers, employees, and third-party agents.During the company’s financial year ending September 30, 2001, Lucent had lost $16 billion placing its retained earnings into a net deficit. Subsequently, in the first and seconds quarters of fiscal 2002, the trend continued with losses of $423 million and $495 million respectively. As of September 30, 2001, Lucent had tax credit carry forwards of $898 and federal, state and local, and non-U. S. net operating loss carry forwards of $ 1,640 (tax effected), most of which expire primarily after the year 2019.As of September 30, 2001, Lucent has recorded valuation allowances totaling $ 742 against these carry forwards, primarily in certain states and foreign jurisdictions in which Lucent has concluded it is ‘more likely than not’ that these carry forwards will not be recognized. The components of deferred income tax assets and liabilities are as follows; Year Ended September 30, | 2001| 2000| |   | $ in ‘000’| $ in ‘000’| Deferred Income Tax Assets|   |   | | Bad Debt and customer financing reserves| $ 1,004| $ 2|   | Inventory reserves| 685| 314| | Business restructuring reserves| 632| -|   | Other operating reserves| 536| 407|   | Postretirement and other benefits| 2,386| 2,352|   | Net operating loss/ credit carry forwards| 2,538| 240|   | Other | 636| 364| | Valuation allowance| (742)| (197)| Total deferred tax assets| 7,675| 3,562| |   | | |Deferred Income Tax liabilities| | | | Pension| 1,971| 2,480| | Property, plant and equipment| 5| 417|   | Other| 521| 734| Total deferred tax liabilities| $ 2,497 | $ 3,631| Keeping in view the above figures, it turned out that the company’s remaining deferred tax assets amount to $ 5. 2 billion and since it is a substantial amount the company’s management may however believe that it would be realized based on forecasted taxable income.However, as per FAS # 109, paragraph 17, issued February 1992, whereby it stipulates that a valuation is required when it is ‘more likely than not’ that all or a portion of a deferred tax asset will not be recognized. Therefore, forming a conclusion that a valuation allowance is not needed is difficult when there is negative evidence such as cumulative losses in past recent years as mentioned above. Hence, cumulative losses weigh heavily in the overall assessment.During the fiscal 2002 third quarter end review, the company should need to consider several significant developments in determining the need for a full valuation allowance including; * The continuity and recently more severe market decline * Uncertainty and lack of visibility in the telecommunication market as a whole * A significant decrease in sequential quarterly revenue levels * A decrease in sequential earnings after several quarters of sequential improvements The necessity for further restructuring and cost reduction actions to attain profitability As a result of this assessment, the company has established a full valuation allowance for its remaining net deferred tax assets as at June 30, 2002. Lucent recorded a non-cash charge of $ 5. 83 billion, or $ 1. 70 per share, to provide a full valuation allowance on its remaining deferred tax assets as June 30, 2002. This charge was partially offset by a third quarter income tax benefit of $282 million on a pro forma basis, and $ 505 million on as-reported basis.In order for the company’s management to determine whether a valuation allowance is required, managers should consider all available evidence. FAS # 109 divides this evidence into negati ve (that is, the asset is unlikely to be realized) and positive evidence. Negative evidence includes items such as cumulative losses in recent years; a history of operating loss carries forwards expiring unused, losses expected in early future years, or assets expected to reverse in a single year in a cyclical business.The statement declares that forming a conclusion that a valuation allowance is not needed is difficult when there is negative evidence. In contrast, positive includes a strong earnings history (exclusive of any current loss), existing contracts that will produce taxable income in the period of the asset turnaround, or a large excess of appreciated asset value over a tax basis and tax planning strategies.Accordingly, based on the two types of evidences mentioned above, the views of the SEC staff with respect to valuation allowances on deferred tax assets and the types of questions that they might ask if they reviewed the Lucent’s financial reports are as follows ; * With respect to valuation allowances the SEC is likely to look at the basics for having or not having a valuation allowance, the timing of recording changes, or consistency with other forward-looking information * Comments relating to the adequacy of disclosures, the actual descriptions of rate reconciliation items, deferred tax assets and liabilities, uncertain ax positions, timing of reversals, or expiration of net operating losses in various jurisdictions. * The SEC may also ask questions relating to contractual obligations * The SEC may also ask for clarification related to management’s material estimates and/or judgments. It is important that changes in estimates be well documented. * Disclose the amount of pretax income that the company needs to generate to realize the deferred tax assets. The SEC staff may ask to include an explanation of the anticipated future trends included in the company’s projections of future taxable income. Confirmation to them that t he anticipated future trends included in the company’s assessment of the realizability of its deferred tax assets are the same anticipated future trends used in estimating the fair value of your reporting units for purposes of testing goodwill for impairment and any other assessment of your tangible and intangible assets for impairment. Disclose that the deferred tax liabilities that the company is relying on in its assessment of the realizability of its deferred tax assets will reverse in the same period and jurisdiction and are of the same character as the temporary differences giving rise to the deferred tax assets. * Indicate the nature of the uncertainty and the nature of each event that could occur in the next twelve months that would cause the change for each significant tax position.Conclusion It has been evident from the above analysis that Lucent has been facing poor performance and as many of its assets have very long lives but it’s still not indicative of f uture viability of these assets. Until an appropriate level of profitability is reached, Lucent should not expect to recognize any significant tax benefits in future results of its operations.The company must use judgment in considering the relative impact of negative and positive evidence. The weight given to the potential effect of negative and positive evidence should be commensurate with the extent to which it can be objectively verified. The more negative evidence that exist (a) the more positive evidence is necessary and (b) the more difficult is to support a conclusion that a valuation is not needed for some portion or the entire deferred tax asset.

wife Realationship

In â€Å" the husband-wife relationship: variation in love, intimacy, and sexual jealousy. The article describes cross-cultural differences in how married couple’s act towards one another. In American culture, love is seen as the most important aspect of marriage, while in many other places, love is seen as an aspect of marriage that is not of great importance. The article mentions that in a recent worldwide study 88% of the world shows the capacity to love, whether in songs or folklore. Love is discouraged from being a strong reason for marriage because in many societies in three distinct conditions. The first condition is that the extended family is more concerned with how the person who married into the family interacts with the extended family than how the married couple gets along. The second condition is that one of the spouses must do the majority of the crop growing and subsistence, their purpose for the marriage, as opposed to love. The third condition is tha t in some societies men have more sexual freedom than women, discouraging love in favor of sexual rights. The article mentions that foraging societies have more intimate couples than herding societies. As far as sexual jealousy goes, it appears that men are more likely to become violent, and are more concerned with men they see as rivals for their mates. When reading this article we must remember to take into account cultural relativism. Not every culture is going to be like the one we live in, and this is evident when the article mentions that not every culture places a high value on love within marriages. A person who does not keep an open mind may assume that the people in cultures who do not marry for love are callous, uncaring people, without taking into account the huge part cultural relativism plays in understanding another culture. Also, we see how important the extended family is in determining how important love is within a marriage. These anthropo... wife Realationship Free Essays on The Husband/wife Realationship In â€Å" the husband-wife relationship: variation in love, intimacy, and sexual jealousy. The article describes cross-cultural differences in how married couple’s act towards one another. In American culture, love is seen as the most important aspect of marriage, while in many other places, love is seen as an aspect of marriage that is not of great importance. The article mentions that in a recent worldwide study 88% of the world shows the capacity to love, whether in songs or folklore. Love is discouraged from being a strong reason for marriage because in many societies in three distinct conditions. The first condition is that the extended family is more concerned with how the person who married into the family interacts with the extended family than how the married couple gets along. The second condition is that one of the spouses must do the majority of the crop growing and subsistence, their purpose for the marriage, as opposed to love. The third condition is tha t in some societies men have more sexual freedom than women, discouraging love in favor of sexual rights. The article mentions that foraging societies have more intimate couples than herding societies. As far as sexual jealousy goes, it appears that men are more likely to become violent, and are more concerned with men they see as rivals for their mates. When reading this article we must remember to take into account cultural relativism. Not every culture is going to be like the one we live in, and this is evident when the article mentions that not every culture places a high value on love within marriages. A person who does not keep an open mind may assume that the people in cultures who do not marry for love are callous, uncaring people, without taking into account the huge part cultural relativism plays in understanding another culture. Also, we see how important the extended family is in determining how important love is within a marriage. These anthropo...

A Brief History of Hieroglyphics

The word hieroglyph has been applied to the scripts of the Indus civilization and of the Hittites, who also possessed other scripts, in addition to the Mayan, the Incan, and Easter Island writing forms, and also the signs on the Phaistos Disk on Crete, but the strict meaning of the word is used only to describe the carvings on Egyptian monuments. The most ancient hieroglyphs can be dated back to the end of the 4th millennium BC. They describe scenes and are cut in relief, or into the stone, mostly in chapels or tombs. Although it is impossible to know, but these early signs are probably based on the same system that the later set of hieroglyphics, known as classical hieroglyphics is based. Hieroglyphic signs were representations of living beings or inanimate objects by simplistic drawings. Over the years, some of the representations fell out of meaning, such as clubs, which at one time were used as weapons, and other weapons took their place. But they glyph stayed. Sometimes the object described by the glyph completely fell out of daily use and the meaning eventually became lost or it was distorted beyond recognition. Always only a few people in a limited circle understood the script. Only those who needed the knowledge in their professions were able to acquire the task of writing and reading the glyphs. These people were, for example, officials, doctors, and priests. Since the glyphs were too complex for everyday use, hieratic script was developed. Easier abbreviated script was developed for writing by brush stroke on a medium such as papyrus. Classical hieroglyphics evolved through the need to identify a pictorial representation of an event, such as a hunt or a particular battle. Hieroglyphs were added to scenes to signify that the work of art was not just an unknown war or such, but a specific one. This also one of the first times that we see people interested in preserving their history for others to learn about in later times. It was this new attitude toward time and toward history as unique events in time led to the invention of hieroglyphic writing. Hieroglyphics dominated monumental and sacred writings and was accepted in the Greece until the situation was altered with the conversion of the area to Christianity in the nd and 3rd centuries AD. The new religion fought against the Egyptian polytheism and traditions, and with its victory, the Greek script triumphed. The ability to understand the script was lost for many hundreds of years until the failure of Napoleon’s invasion of Egypt turned up the Rosetta Stone on which was written the same statement in three languages, Classical hieroglyphics, Hieratic script, and Greek. With the discovery of thi s asphalt tablet, archeologists were finally able to begin to unlock the key to understanding the long dead written language of hieroglyphics.

Bill and Melinda Gates Foundation Research Paper

Bill and Melinda Gates Foundation - Research Paper Example The last program evidently receives the most attention in terms of payment for grants, as in 2007 it reached $1.22 billion and accounted for 61% of all donations (Gates Foundation, Annual report, 2007). Additionally, the Gates Foundation works to improve economic conditions around the world through agricultural developments, financial services, and technology services. In the United States, the Gates Foundation focuses on community grants in the Northwest, technology services in libraries, and education across the country (Hill, 2006). From the critical perspective, the Bill and Melinda Gates Foundation represents the modern ideal of giving and philanthropy, of what Payton and Moody eloquently described as "[it] is about ideas and values as well as about actionis always an effort to blend the idea and the practical" (Payton and Moody, 4). In 2000, the leadership of the Gates Foundation Education Division was committed to being the most publicly scrutinized philanthropy in American history. The main philanthropic goal of the Bill and Melinda Gates Foundation's Education Program is to increase significantly the number of low-income minority students who graduate high school with academic skills needed for success in post secondary education and in the workplace (Smerdon and Means, 1). In February of 2005, Bill Gates spoke at a governor's conference in Washington, DC regarding the condition of American high schools (Hess, 2005). The 45 governors in attendance listened as Bill Gates declared America's high schools obsolete. He elaborated by saying, "By obsolete, I mean that our high schools - even when they're working exactly as designed - cannot teach our kids what they need to know today" (Rhodes et al, 7). Additionally, Gates reviewed some troubling evidence to support his comments regarding the lack of success in Ame rican high schools. Gates made his point with the nation's governors by stating that only 71% of students graduated high school in 2002, and only 34% were minimally prepared for college (Rhodes et al, 7). In addition to improving American high school system, the Gates Foundation actively seeks to change public policy regarding American schools, which include implementation of transparency in school finance, multiple independent school providers, and performance-based accountability (Hill, 2006). The Foundation's commitment to increasing the number of smaller, personalized high schools, and a knowledge base for success in these schools, has led to the National School District and Network Grants Program. This program is taking a twopronged approach with regard to grantee organizations: (a) grantee organizations are developing new, smaller high schools; and (b) grantee organizations are converting larger high schools into smaller learning communities. As a part of the new high school initiative, the foundation provides grants for Early College High Schools (ECHSs) (Smerdon and Means, 1). The Early College High School Initiative focuses specifically on increased academic rigor through blending high school and college education (Smerdon and Means, 1). The ECHSs are purposefully designed to provide students with a high school diploma and an associate's degree, or 2 years of