Causes and Effects of the Controlled Substances Act of 1970

In 1970 the Controlled Substances Act (CSA) was put into place by the Congress of the United States Government. This Act, Title II of the Comprehensive Drug Abuse Prevention and Control Act, is the federal U.S. drug policy which regulates the possession, use, manufacturing and importation of certain controlled substances. The substances controlled under this act fall under various classifications. These classifications are known as schedules. The legislation created 5 schedules with different qualifications for a substance to be included in each. Schedule I includes some of the drugs that are viewed as seriously threatening while schedule V includes drugs that are viewed as not as threatening. A Schedule I drug must fall under one of†¦show more content†¦Later, in the early to mid 1900s, cocaine would be linked to blacks and marijuana would be linked to Mexicans. Many people believe that many of the drug laws put into place were done so because of racism. When the Uni ted States banned opium importation, many other nations began to have concerns about the growing drug abuse problem throughout the world, specifically the abuse of opium in many of the nations of Asia. This concern led to meetings of several nations whose mission was to restrict narcotics to medical use [2]. During the 1920s many mexican immigrants fled to the United States for work. With them, many of them brought marijuana. The act of smoking marijuana was picked up on by many black and white jazz musicians during the 1920s and 1930s, but was not used widespread until the 1960s. During the 1930s, Louis Artmstrong was arrested in California and given a sentence of six months for possession of Marijuana [3]. In 1937, the Treasury Department established a marijuana transfer tax known as the Marihuana Tax Act of 1937, after testifying before Congress. After 1937 up until the passing of the Comprehensive Drug Abuse Act of 1970, which include the Controlled Substance Act of 1970, marijuana was legally controlled through a transfer tax. [2] During the 40s and 50s, drug use was seen as a symbol of counterculture. Jack Kerouac and other important figures of the Beat Generation allShow MoreRelated`` Reefer Madness `` : An Act Of Young People From Using Cannabis, The Government Released The Film1386 Words   |  6 Pages â€Å"Reefer Madness† As an act to discourage young people from using cannabis, the government released the film Reefer Madness. The 1936 propaganda film revolves around the melodramatic events that ensue when high school students are lured by â€Å"pushers† to try marijuana. The film was very successful and by 1937, 46 states had laws outlawing marijuana use. The movie shows events from a hit and run accident, to manslaughter, suicide, attempted rape, hallucinations, and descent into madness due to marijuanaRead MoreDrug Abuse and the FDA Essay793 Words   |  4 Pagestemporary escape from life’s realities. Even though, they cause different, more serious problems with only a short escape from life’s agonies. There are five different classifications (schedules) of drugs in the Controlled Substance Act of 1970. The FDA (Food and Drug Administration) and the DEA (Drug Enforcement Administration) choose what substance falls into what classification. The placement of a drug on the Controlled Substances List is based on three categories: (1) potential abuse, (2)Read MoreEffects Of Prescription Drugs On The Brain1529 Words   |  7 Pagesand acetaminophen it is in a class of drugs called narcotic analgesics a schedule II drug. It is used to relieve pain. It is important to study drugs in our society because of scientific developments, we now know more about how prescription drugs effect on the brain. Furthermore we know that drug addiction can be effectively treated to aid people stop misusing drugs and lead happy lives. Vicodin was produced in the 1920’s by German pharmaceutical company. Vicodin was created by attaching a hydrogenRead MoreHistory of Drug Laws and Law Enforcement1637 Words   |  7 PagesStates have enacted laws and policies to deter the use and distribution of illegal drugs. These laws and policies have not only deemed what drugs are legal and illegal, but have also established penalties for the possession and distribution of these substances and established federal agencies to control drug use and administer drug law enforcement. This essay will not only examine the landmark drug laws and policies established by the federal and state governments, but also the enforcement of drug lawsRead MoreMarijuana Mysteries : 5 Things We Still Don t Know About Marijuana1121 Words   |  5 Pagesappear on the ballot come November. Yet, despite being historically popular – the most widely used recreational drug in the world behind alcohol and tobacco – we don’t know much about this notorious plant. Marijuana remains a mysterious substance whose effects – both risky and beneficial – are widely debated. So what do we know about marijuana, and what are we yet to find out? The history of hemp The cannabis plant was used as far back as 12,000 years ago, with medicinal use first documented inRead MoreMarijuana: the Good Part1506 Words   |  7 PagesMarijuana is one of the safest therapeutically active substances known. No one has ever died from an overdose, and it has a wide variety of therapeutic applications: Relief from nausea and increase of appetite; Reduction of eye pressure; Reduction of muscle spasms; Relief from mild to moderate chronic pain. Marijuana is frequently beneficial in the treatment of the following conditions: AIDS. Marijuana can reduce the nausea, vomiting, and loss of appetite caused byRead MoreMarijuana Is The Most Dangerous For Human Health1251 Words   |  6 PagesSativa or hemp plant. The hemp plant’s dried leaves are greenish gray in color and when smoked or ingested, marijuana has psychoactive effects in humans. These psychoactive effects include: relaxation, heightened senses, laughter, altered perception of time, and increased appetite (What Are Marijuana Effects?). The main chemical in Marijuana that causes these effects is delta 9 tetrahydrocannabinol or THC, but there are about one hundred other chemicals in the hemp plant that are related to THC calledRead MoreEssay about Medical Marijuana1525 Words   |  7 Pages1937. Today, only eight Americans are legally allowed to use marijuana as medicine. NORML is working to restore marijuanas availability as medicine. Medicinal Value Marijuana, in its natural form, is one of the safest therapeutically active substances known. No one has ever died from an overdose. It is also extremely versatile. Four of its general therapeutic applications include: relief from nausea and increase of appetite; reduction of intraocular (within the eye) pressure; reductionRead MoreThe Dangers of Smoking1037 Words   |  4 Pagesaddictive, which makes quitting challenging. When and if they finally quit, the consequences to their health have already taken its toll. Tobacco is a dangerous and addictive substance that has no legitimate medical use. Tobacco should be illegal and should have been covered under The Controlled Substances Act of 1970. Nicotine is the primary component in tobacco, and the major chemical that affects the brain. Heather Lehr Wagner states in her book Nicotine: â€Å"Nicotine is a stimulant, and justRead MoreAmerica s Elder Population Is Living Longer936 Words   |  4 Pagesdementia, however efforts are being made to alleviate aggression, depression and sleep disturbances associated with the disease. Current treatment options for the symptoms of dementia often leave those affected with serious side effects. In an effort to reduce the side effect of antipsychotic and anxiolytics medications, families are beginning to look at other controversial treatment options. One such treatment being researched is the use of medical marijuana. Its estimated that approximately one

Essay on Paideia and Modern Educational Policy - 3842 Words

Paideia and Modern Educational Policy ABSTRACT: The lofty ideals of the classical notion of paideia, and the restatement of those principles in 1982 by Mortimer Adler and the paideia group remain an unfulfilled promise in terms of the actualities of public education in the United States. The notion of an educational system for all students built upon a rigorous curriculum manifesting a framework of values to be acted out in the public and democratic forum continues to have great attraction for educators. Indeed, the notion of paideia continues to carry a sense of urgency as it should. However, the actual task of creating systems devoted to these ideals has run headlong into a political labyrinth generated by the conflict between†¦show more content†¦The passion for testing (oftentimes observed as soundbites serving political ends ) runs counter to a farmboys common knowledge that you dont put weight on a hog by weighing it. This paper will attempt a dialectic exploring the models generating this tension and sugg esting an alternative view of a modern paideia. That original tension is illustrated in the Greek paideia, which not only contemplated the process of development of the human subject toward the good, but also venerated the influence of the object of learning; i.e., first the poetry of Homer, then the literature of Greece, then the total fine arts of the Greek culture. If we regard education as a process of shaping or forming, the object of learning plays the part of the mold by which the subject is shaped. The formative mold of early Greek paideia was Homer, and as time went on that role was expanded to Greek poetry at large. In the end, the word paideia meant Greek literature as a whole. (Jaeger 1961:91). Early Christians, hellenized and conversant in the use and didactic angularities of the Greek marketplace of education and dialogue, adopted the definition and implementation of paideia. As with Plato, Gregory of Nyssa, a pivotal figure in the early church, adopted as given that all human will and effort by nature was directed to achieve the

AssistedSuicide Right Or Wrong Essay Research Paper free essay sample

Assisted-Suicide Right Or Wrong Essay, Research Paper Assisted-Suicide Right or Incorrect Deciding when to decease and when to populate is an issue that has merely late begun to face patients all over the universe. There is an aged adult male lying in a infirmary bed, he merely had his 4th bosom onslaught and is in a relentless vegetive province. He is hooked up to a inhalator and has more tubings and IV # 8217 ; s traveling in and out of his organic structure everyplace. These sorts of state of affairss exist in every infirmary everyday. Should physicians or physicians be allowed to help patients, like this one, in decease? Even though, physician-assisted self-destruction is illegal in the U.S. , many physicians are assisting enduring patients die. Physicians should non supply interventions that have a low opportunity of wining, such as inhalators for patients in a lasting vegetive province. Rita L. Maker, an lawyer and executive manager of the International Anti-Euthanasia Task Force, believes # 8220 ; the argument International Relations and Security Network # 8217 ; t about the tragic, personal act of self-destruction, nor is it about attempted self-destruction # 8230 ; the current argument is about whether public policy should be changed in a manner that will transform prescriptions from toxicant into medical intervention # 8221 ; ( 45 ) . Oregon is the lone province that allows assisted self-destruction. A physician will order medicine and the druggist will state # 8220 ; be certain to take all of these pills at one time-with a light bite or alcohol-to induce decease # 8221 ; ( 45 ) . The provinces insurance companies pay for the medicine, which are paid for by Medicaid called # 8220 ; comfort attention # 8221 ; ( 46 ) . # 8220 ; Whether other provinces embrace Oregon-style attention will depend upon a willingness to carefully analyze what truly is at interest in this argument # 8230 ; about public policy # 8221 ; ( 46 ) . It does non count about your point of position on physician-assisted self-destruction ; it # 8217 ; s the layout and program that affairs. For illustration # 8220 ; Walter Dellinger, moving canvasser general, said # 8216 ; the least dearly-won intervention for any unwellness is deadly medicine # 8217 ; he was right. A prescription for a deathly overdose tallies about 30 five dollars # 8230 ; the patient won # 8217 ; t devour any more wellness attention dollars # 8221 ; ( Marker 46 ) . Whenever the economic system was involved at that place was ever a major hill to mount. Not to hanker ago patients were told to come in to acquire look into ups that were non necessary. All the infirmaries and clinics got paid back for everything they did to the patient. Finally, people became smarter and started to state no the unneeded interventions. Now their income relates to the information they provide, the less the better. Marker studies that in recent old ages # 8220 ; a important figure of health-maintenance organisations or HMO # 8217 ; s are # 8216 ; for-profit # 8217 ; endeavors where shareholder benefit, non patient wellbeing, is the bottom line # 8221 ; ( 47 ) . There are plans that allow doctors from stating the whole truth. The physician will state one thing when it truly means something different and normally it is for the worse. Not many people research into their medical coverage until they are ill. Once that happens you are non traveling to hold a hint what your program covers. Marker stresses that # 8220 ; holding a physician friend who would speak over a planned assisted-suicide before ordering a deadly dosage is nil more than a phantasy for the huge bulk of American # 8221 ; ( 48 ) . Today, if its a patients first visit it will be no longer than 20 proceedingss and if the patient returns its visit will be ten proceedingss. Another illustration is that some medical plans want physicians to non handle patients right a manner and will normally do a struggle. Marker points out # 8220 ; a study published in 1998 in the Archivess of Internal Medicine # 8230 ; found that physicians who are the most thrifty when it comes to medical disbursals would be six times more likely than their opposite numbers to supply a deadly prescription # 8221 ; ( 48 ) . If a doctor is truthfully against assisted-suicide he or she will offer every possible option to the patient. To sum it all up, Wesley Smith, an lawyer and consumer advocator, expresses # 8220 ; the last people to have medical attention will be the first to have assisted-suicide # 8221 ; ( qtd. in Marker 49 ) . If we embrace aided self-destruction as medical intervention, it will return our embracing with a decease clasp that is cold, barbarous and anything but compassionate # 8221 ; ( 49 ) . On the other manus, Marcia Angell, executive editor of the New England Journal of Medicine, it should non be a offense for physicians to esteem the wants of terminally sick patients who want aid in perpetrating self-destruction. She start of her statement by mentioning to a Supreme Court determination in which, # 8221 ; they found deceasing patient [ sic ] have no right to make up ones mind for themselves to cut short their agony by inquiring their physicians to order an overdose of kiping pills or painkillers. # 8221 ; The tribunal said it is the province legislatures mistake for holding Torahs on physician-assisted self-destruction. So the patient will non hold a pick if he or she wants to decease unless the province changes the Torahs. Angell claims that, # 8221 ; the Supreme Court missed the point: Death can be slow and agonizing, and some people merely want to acquire it over with. # 8221 ; The lone legal option patients have is if they desire their life support shut down. Too bad most patients are non on life support so they can non bespeak it ( 33-34 ) . Angell has no hint why the legislative assembly would do a patient suffer when he or she does non desire to endure any longer. She goes on pleading that this is the same pick the Supreme Courts allows when people abort their babes and when people get married. # 8220 ; Diing patients enduring intractably should hold the option of taking and overdose, merely as they have the option of turning off life supports # 8221 ; argues Angell. Even if the physician prescribed pills to the patient in most instances would non take them. But, due to the fact, that the patient had the option of taking the pills would do them happy. When the patient thinks the clip is right can take the pills in peace ( 34 ) . Doctors so would hold the option, excessively. No 1 would be # 8220 ; pressured to inquire for assisted self-destruction # 8230 ; [ or ] pressured to decline life supports # 8221 ; ( 34 ) . The Supreme Courts finding of fact was a whitewash against doctor-assisted self-destruction, 9-0. The justices # 8217 ; sentiments reasonably much all said # 8220 ; the impression that allowing doctor-assisted self-destruction would be excessively great a going from tradition, and besides, God alleviative attention should alleviate all agony # 8221 ; ( 34 ) . Angell concludes # 8220 ; compassionate physicians ever have helped deceasing patients to stop their lives # 8221 ; ( 34 ) . Even though this is all done under the tabular array, by the physician providing the patient with mass measures of a certain prescription. Merely if the physician is strong indoors and knows what the patients needs alternatively of wants so the physician should order a drug. She states that # 8220 ; polls systematically show about two-thirds of the public favour allowing doctor-assisted self-destruction # 8221 ; ( 35 ) . Finally she sums it all up by stating # 8220 ; sooner or later # 8230 ; the pattern will go legal, because deceasing patients need that pick and their physicians need to be able to assist them # 8221 ; ( 35 ) . Timothy E. Quill, M.D. , practising doctor, wrote this article in the New England Journal of Medicine, which pertains to helping person to decease. Diane, Quills # 8217 ; patient for eight old ages, was experiencing weak and had a jailbreak on her tegument. Quill did some blood work. Many old ages of Diane # 8217 ; s life was lost as an alcoholic and a down individual, but she fought her manner out of it ( 111 ) . Although the odds were against her, Quill let her be cognizant of the effects she would confront when they get the bone marrow trial back and what they would make if the consequences were non so good ( 111 ) . The trial came back and the oncologist diagnosed Diane with # 8216 ; acute myelomonocytic leukemia. # 8217 ; The oncologist wanted to set a Hickman catheter and get down chemo every bit shortly as possible. Quill recalled that # 8220 ; [ Diane ] was enraged at [ the oncologists ] given that she would desire T reatment, and devastated by the conclusiveness of the diagnosing. All she wanted to make was travel place and be with her household. She no farther inquiries about the intervention and in fact had decided that she wanted none†¦Ã¢â‚¬  ( 111 ) . Quill stated â€Å"I have been a longtime advocator of active informed patient pick of intervention or nontreatment, and of a patient’s right to decease with every bit much control and self-respect as possible† ( 111 ) . Quill was confused that Diane wanted to give up her 20 five per centum opportunity of life after she fought to get the better of alcohol addiction and depression. He knew that she would hold to alter her head, shortly ( 111 ) . Quill pointed out # 8220 ; it was inordinately of import to Diane to keep control of herself and her ain self-respect during the clip staying to her # 8221 ; ( 111 ) . Diane clearly told Quill that she wanted to decease. Quill used to be caput of a hospice plan, he knows how to maintain people from enduring utilizing different medicines, but Diane did non care. She wanted to decease in the easiest and least painful manner. Quill expressed that # 8220 ; I felt the effects of a violent decease # 8230 ; an uneffective self-destruction # 8230 ; the possibility that a household member would be forced to help her [ so ] the legal and reverberations that would follow # 8221 ; ( 112 ) . Diane continually informed her household with her picks and her household supported her on all her determinations. The Hemlock Society discussed any an all the jobs she faced. Diane called Quill seven yearss subsequently inquiring for kiping pills. Quill knew this is what the Hemlock Society encouraged and wanted to discourse this over with Diane once more. # 8220 ; She was holding problem kiping # 8230 ; I made sure that she knew how to utilize the barbiturates for slumber, and besides that she knew the sum needed to perpetrate suicide # 8221 ; Quill cautioned ( 112 ) . T hey promised each other they would see each other on a footing and before she took the pills ( 112-113 ) . The months in front were really strenuous. Her boy and hubby did everything at place to pass as much clip with her as they could. Besides, Diane # 8217 ; s best friends stopped by when they could ( 113 ) . Quill confirmed # 8220 ; bone hurting, failing, weariness, and febrilities began to rule her life # 8230 ; it was clear that the terminal was nearing # 8221 ; ( 114 ) . Diane phoned all her friends to inquire them to see her and state their # 8216 ; good byes. # 8217 ; She came to my office one last clip # 8220 ; it was clear the she knew what she was making, that she was sad and frightened to be go forthing, but that she would be even more panicky to remain and endure # 8221 ; ( 114 ) Quill enforced. A twosome yearss subsequently Diane # 8217 ; s hubby phoned me and said Diane passed off. She told her boy and hubby adieu and go forth her alone, an hr subsequently she was dead prevarication in her favourite cover. Quill called the medical tester and told him Diane died of # 8216 ; acute leukemia # 8217 ; ( 114 ) . Quill indicates that # 8220 ; I said # 8216 ; acute leukemia # 8217 ; to protect all of us, to protect Diane from invasion into her yesteryear and her organic structure, and to go on to screen society for the cognition of the grade of enduring that people frequently undergo in the procedure of deceasing # 8221 ; ( 115 ) . Quill concludes by praising that: Diane taught me about the scope of aid I can supply if I know people good and if I allow them to state what they truly want # 8230 ; about life, decease, and honestness and about taking charge and confronting calamity forthrightly when it strikes # 8230 ; that I can take little hazards for people that I truly cognize and care approximately. Although I did non help her in self-destruction straight, I helped indirectly to do it possible, successful, and comparatively painless. Although I know we have steps to assist command hurting and lessen agony, to believe that people do non endure in the procedure of deceasing is an semblance ( 115 ) . Betty Rollin, an employee at NBC News, wrote Last Wish, a book about her female parent # 8217 ; s decease, which this article goes back and tells the narrative of how she help assist-suicide upon her female parent. # 8220 ; Next to the felicity of my kids, I want to decease more than anything else in the universe # 8221 ; my female parent # 8217 ; s words [ spoke ] to me one late autumn afternoon to convert me that she truly meant it: She wanted to decease, and would I delight aid # 8221 ; ( 241 ) . Rollin reveals that # 8220 ; [ they ] did research [ and ] found out what it would take for her to decease # 8216 ; safely # 8217 ; ( 241 ) . Rollins female parents doctor wrote her out a prescription that would stop her life rapidly and peacefully. Rollin misses her really much and even if she runs through her head a tear will develop in her oculus every clip. Rollin does non expose any images of her female parent because she breaks down every clip she sees her female parents profile. The life her female parent was populating was awful. It was like she was in a room with no Windowss or doors, when she died it was like she got out of the room, and she was happy to acquire out. Rollin and her hubby were happy, besides ( 241-42 ) . Rollin wrote a book about her female parent the Last Wish, which was made into a telecasting film. She has received many letters that agreed with her and some that did non. The letters that did non hold with her, people wrote # 8220 ; decease by any individual # 8217 ; s manus is killing a life God created # 8221 ; ( 242 ) . Rollin pleads # 8220 ; but I still retrieve my female parent # 8217 ; s ain position. # 8216 ; God gave me a encephalon # 8230 ; and I # 8217 ; m glad its still working so that I can decease the privation I want to # 8221 ; ( 242 ) . A immature geriatric nurse wrote # 8220 ; I believe its physicians who can non cover with decease. They put the eating tubing in and walk off experiencing like heroes. They don # 8217 ; t want to cognize that the patient can # 8217 ; t talk, can # 8217 ; t travel, can # 8217 ; t do anything for herself. I # 8217 ; ve had patients implore me to assist them decease. I support euthanasia. Talk to nurses in gerontologies. They know the truth # 8221 ; ( 242-43 ) . The nurse conclude by stating # 8216 ; they know the truth, # 8217 ; what she means by this is people who are enduring and deceasing, want to decease. But they can non decease unless they have a small aid ( 243 ) . Rollin reveals that # 8220 ; I do non believe household members should be the 1s to assist a despairing individual dice. It happened to work out in my household # 8230 ; alternatively we desperately need is a jurisprudence that would let doctors to transport out the wants of a deceasing individual # 8221 ; ( 243 ) . Assisted-suicide Torahs must hold ordinances. The ordinances were passed a twelvemonth ago in Washington State. More ordinances will be submitted in California this November and it will state: # 8220 ; The patient must be mentally competent, must be declared terminally ill by two doctors, and must be able to revoke the determination at any clip # 8221 ; ( 243 ) . Michael White, a attorney and president of American Against Human Suffering, asked me to fall in him to talk in forepart of the American Bar Association ( ABA ) . We tried to the ballot of the ABA of physician-assisted self-destruction. They revoked our proposal ( 244 ) . Rollin claims that # 8220 ; there are people deceasing in infirmary beds # 8230 ; near the terminal of life, with nil in front but hurting and panic. They have a right to decease, if that # 8217 ; s what they truly want # 8221 ; ( 244 ) . The people against me talk about God and interfering with God # 8217 ; s creative activity. Don # 8217 ; t we interfere when we hook some one up to a inhalator to maintain so alive, exclaims Rollin ( 244 ) . Another ground assisted-suicide is good is to take away hurting, if deceasing patients have a pick to stop their life they wouldn # 8217 ; T, but cognizing they have a pick would set them at easiness and when they think it is the right clip to stop their life they can make so, merely like Rollins female parent did. Rollins mother took the prescription when she felt most comfy. Rollins concludes it by stating # 8220 ; times have changed # 8230 ; but finally, I can # 8217 ; t assist these people the manner I helped my female parent. What I can make is fall in the battle to alter the jurisprudence. It # 8217 ; s traveling to be a state-by-state conflict, and California is following up. I am wholly for physician assisted-suicide. Physicians should esteem the wants of their patients, even when the patient wants to decease. Decisions about how to decease are personal, private affairs that the authorities should remain out of. Diing patients should hold the right to take a quick, painless decease and physicians should be allowed to assist them accomplish it.

Revenue Recognition Issues in Telecom Industry Essay Example Essay Example

Revenue Recognition Issues in Telecom Industry Essay Example Paper Revenue Recognition Issues in Telecom Industry Essay Introduction The telecommunications industry had its own bizarre take on revenue recognition during the boom. From 1997 to 2000, Global Crossing took on over $7 billion of debt to lay 1. 7 million miles of fiber-optic cable to transport data via the Internet. When completed in summer 2001, the network spanned 27 countries and 200 major cities around the globe. The company’s debt load didn’t seem to faze investors—Global Crossing’s market capitalization reached $40 billion in 1999. But then other carriers entered the market, worldwide economic growth began to slow, and Internet usage, while growing fast, was not taking off quite as fast as company management had expected. As a result, demand for Global Crossing’s fiber-optic capacity began to wane. Fearing that deteriorating financial performance would cause its share price to collapse and call into question the company’s ability to service its debts, management began concocting revenue from capacity swaps with other carriers. In one such swap, executed in the first half of 2001, Global Crossing â€Å"sold† $100 million of capacity to Qwest Communications, which was also suffering a demand slowdown, while â€Å"buying† an equal amount of capacity from the same firm. The $100 million price tag was an essentially arbitrary value placed on the transaction by executives of both companies. The asset they were trading was unused fiber-optic capacity (known in the industry as â€Å"dark fiber†), for which there was no demand and for which there might be no demand for years to come. Revenue Recognition Issues in Telecom Industry Essay Body Paragraphs Nearly 20 percent of Global Crossing’s $3. 2 billion in revenue in the second quarter of 2001 came from capacity swaps. For the first nine months of 2001, such swaps accounted for $600 million of Qwest’s $15 billion in revenue. While the amount of the swaps appears modest as a percent of total revenue, it accounted for most of the company’s sales growth in that period. When the accounting treatment was questioned, Global Crossing defended itself by asserting that each leg of the trade was priced and contracted independently. But any reasonable interpretation of the deal would conclude that no real sale or purchase had taken place. Compounding the deception, Global Crossing, Qwest, and other telecom companies would record the sale of capacity as revenue without recording the offsetting purchase of capacity as an expense. Instead, the purchase was capitalized. Rather than being posted on the income statement as an expense, deductible immediately from earnings, it w as listed on the company’s balance sheet as a capital investment, its value being gradually reduced, or amortized, over several years. The maneuver increased reported profits by completely mischaracterizing the transaction, treating the payment of cash for capacity as if it were an investment instead of an expense. The telecoms can no longer disguise the fact that they already have more than enough fiber-optic capacity, and so do all their competitors. They can no longer pretend that swaps of this useless, unwanted commodity have any real value, any more than they can pretend that the fiber-optic capacity they own is still worth what they paid for it. They must acknowledge the reduced value—or impaired value, as accountants say—by reducing their earnings by an amount equal to the decline in value of their fiber-optic assets. And since the SEC ruled fiber-optic swaps invalid in 2002, the telecoms must also restate previous revenue and earnings reports pumped up b y swap transactions. For example, Qwest was required to reverse $950 million of revenue from capacity swaps. Another game the telecoms played was to generate revenue unrelated to the basic business and claim it as revenue generated in the ordinary course of business. For example, Qwest would purchase networking equipment from Cisco, which it would then resell, at a profit, to KMC, a company that built and maintained such networks. Then, over the course of several years, Qwest would return most of that money to KMC in the form of payments for servicing the network supported by the equipment. Such transactions, which the company justified as a means of speeding network development, contributed to Qwest’s sales growth, but it was quite a stretch to record their proceeds as revenue from the company’s core business of selling telecommunications capacity. Qwest had still more revenue-recognition tricks up its corporate sleeve, such as adjusting the publication date of its Ye llow Pages directories to shift revenue from one quarter to another. In fact, as a general rule, it’s safe to say that companies rarely play just one accounting game. Games tend to come in clusters, so when you spot one, remember the cockroach theory: If you see one, you can be pretty sure there are many more hiding in the dark. Once again, don’t make the mistake of thinking that revenue games are a purely American invention. The accounting firm Ernst Young analyzed 41 UK software firms and characterized the revenue-recognition practices of more than half of them as poor or very poor. And in 2002, the UK-based Vodafone, the world’s largest mobile phone operator, admitted to playing games similar to those played by Edison Schools and Professional Detailing. It booked all the revenue generated by wireless Internet services, even when it redirected a sizable portion of that revenue to third parties that actually provided the Internet content. Vodaphone’s pr actice stands in sharp contrast to that of rivals MMO2, the mobile business spun off by BT, and Orange, the mobile arm of France Telecom, both of which strip out of reported revenues any amount owed to third-party content providers. In its defense, Vodaphone says that the payments made to third parties are treated as cost of sales—that is, an expense—leaving gross profit and other profit measures unaffected by the practice. Besides, says the company, the amounts involved represent only a small percentage of overall group revenues. Then why bother with the practice at all? One answer suggests itself: By inflating revenue relative to major competitors, Vodaphone can report higher average revenue per user, a statistic (or metric, in business-speak) closely watched by telecom analysts. In response to the sort of gaming described in this chapter, the U. S. Securities and Exchange Commission in 1999 issued Staff Accounting Bulletin 101. The agency issues such bulletins from time to time to address accounting questions thrown up by a new sort of transaction or a new sort of business—or, as in this case, to rein in marginal practices before they become mainstream. In this document, the SEC staff declared that revenue should not be recognized until it is â€Å"realized or realizable and earned. † To achieve this standard, all of the following criteria must be met: Persuasive evidence of a sales arrangement exists. If a particular company relies mainly on written sales contracts, such a contract must be in place and signed by the seller and the buyer before revenue can be recognized. Not only must customers signal intent to buy the product or service before revenue can be recognized, they must do so in a manner consistent with company or industry practice. Delivery has occurred or services have been rendered. In the case of goods, the risk and rewards of product ownership have been transferred and the buyer no longer has any right of return . In the case of services, the service has already been performed. Contractual obligations on the part of a customer to pay for services rendered or goods delivered in the future do not qualify. The selling price is fixed or determinable. Without such a price, there is no reasonable basis upon which to measure the amount of revenue to be recognized. Collection is reasonably assured. It should go without saying, but selling to a customer who might not have the financial means to pay is not a proper sale. The SEC’s bulletin didn’t just come out of the blue, of course. The agency’s staff prepared it specifically in response to the gross abuses of revenue-recognition rules that proliferated during the Internet boom. One of the most dangerous accounting games is played with a method known as â€Å"percentage of completion. † Popular in the construction industry, though used elsewhere, too, it allows companies to recognize revenue gradually over the life of a long-term project, instead of waiting, sometimes for years, until the project is complete. For example, if the total revenue to be earned from the project is expected to be $20 million, and 30 percent of the work was done this year, $6 million of revenue would be recognized in this year’s income statement. While this approach has important conceptual merits, it is widely subject to abuse. Percentage-of-completion accounting found its way into U. S. news in 2002, when Halliburton was accused of abusing the rules during the period when the Vice President of the United States, Richard Cheney, was CEO of the oilfield services firm. Like other firms with large, multiyear contracts, Halliburton recognizes revenue and profit on a percentage-of-completion basis. Since projects that run for several years often encounter unexpected costs, most contracts have cost-overrun provisions, which allow firms like Halliburton to increase their fees, as long as they can document the increased c osts and win client approval. Until Cheney’s tenure as CEO, Halliburton accounted for possible overruns in the most cautious and conservative manner possible, recording the increased fees only when the customer had explicitly agreed to pay them. But under Cheney, Halliburton adopted a new policy, recognizing fee increases as long as customer consent was merely anticipated. Most customers eventually approved the increases, but Halliburton’s haste to recognize revenue and profits in advance of customer approval raised questions that the company was using the accounting change to dress up its income statement. Its merger with Dresser Industries was pending, and improved financial results would help Halliburton extract the best possible terms for the deal. We will write a custom essay sample on Revenue Recognition Issues in Telecom Industry Essay Example specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Revenue Recognition Issues in Telecom Industry Essay Example specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Revenue Recognition Issues in Telecom Industry Essay Example specifically for you FOR ONLY $16.38 $13.9/page Hire Writer

Glycolysis essays

Glycolysis essays 1. Discuss the complete oxidation of glucose by the processes of glycolysis, the Krebs cycle, and the electron transport chain. Be sure to include in which part of the cell each process occurs. Do not dwell on details and numerical balance of the reactions, but focus on the major reactants, products and destinations of these products. Prokaryotic and eukaryotic cells need energy to make proteins or DNA, to move, and to grow. The energy used by the cells most commonly is supplied from ATP, adenosine triphosphate. Sets of basic, biochemical reactions are used to make this ATP, using energy captured from oxidation and glucose. The metabolic pathways that oxidize glucose to make ATP in the cell are glycolysis, the Krebs cycle, and electron transport chain. Glycolysis, a ten-step, anaerobic, enzyme catalyzed reaction, is the first process involved in capturing the energy of glucose to make ATP. Both prokaryotic and eukaryotic cells undergo glycolysis in the cytosol of the cell. The first 5 steps of glycolysis use ATP to phosphorylate glucose, a reaction that invests ATP to drive the reaction forward. The first step has glucose enter the cell, using the enzyme hexokinase to catalyze the reaction, causing an investment of a molecule of ATP. As a result, glucose 6-phosphate is synthesized. Step two uses and isomerase known as phosphoglucoisamerase, to arrange glucose 6-phosphate into its isomer fructose 6-phosphate. One more molecule of ATP is then invested, during step three, due the enzyme phosphofructokinase. This produces fructose 1, 6-biphosphate, a 6-carbon sugar. During step four, the enzyme aldolase cleaves the 6-carbon sugar into two 3-carbon sugars, known as dihydroxyacetone phosphate and glyceraldehyde phosphate. St ep five uses an isomerase to catalyze the reversible conversion between the two 3-carbon sugars. Due to this, equilibrium is never achieved. Of these two isomers, only glyceraldehyde phosphate move ...

Supermarine Spitfire in World War II

Supermarine Spitfire in World War II The iconic fighter of the Royal Air Force in World War II, the British Supermarine Spitfire saw action in all theaters of the war. First introduced in 1938, it was continually refined and improved through the course of the conflict with over 20,000 built. Best known for its elliptical wing design and role during the Battle of Britain, the Spitfire was beloved by its pilots and became a symbol of the RAF. Also used by British Commonwealth nations, the Spitfire remained in service with some countries into the early 1960s. Design The brainchild of Supermarines chief designer, Reginald J. Mitchell, the Spitfires design evolved during the 1930s. Utilizing his background in creating high-speed racing aircraft, Mitchell worked to combine a sleek, aerodynamic airframe with the new Rolls-Royce PV-12 Merlin engine. In order to meet the Air Ministrys requirement that the new aircraft carry eight .303 cal. machine guns, Mitchell chose to incorporate a large, elliptical wing form into the design. Mitchell lived just long enough to see the prototype fly before dying of cancer in 1937. Further development of the aircraft was led by Joe Smith. Production Following trials in 1936, the Air Ministry placed an initial order for 310 aircraft. To meet the governments needs, Supermarine built a new plant at Castle Bromwich, near Birmingham, to produce the aircraft. With war on the horizon, the new factory was built quickly and it began production two months after the ground breaking. Assembly time for the Spitfire tended to be high relative to other fighters of the day due to the stressed-skin construction and the complexity of building the elliptical wing. From the time assembly began to the end of World War II, over 20,300 Spitfires were constructed. Evolution Through the course of the war, the Spitfire was repeatedly upgraded and altered to ensure that it remained an effective frontline fighter. Supermarine produced a total of 24 marks (versions) of the aircraft, with major changes including the introduction of the Griffon engine and varying wing designs. While originally carrying eight .303 cal. machine guns, it was found that a mixture of .303 cal. guns and 20mm cannon was more effective. To accommodate this, Supermarine designed the B and C wings which could carry 4 .303 guns and 2 20mm cannon. The most produced variant was the Mk. V which had 6,479 built. Specifications - Supermarine Spitfire Mk. Vb General Crew: 1Length: 29 ft. 11 in.Wingspan: 36 ft. 10 in.Height: 11 ft. 5 in.Wing Area: 242.1 sq. ft.Empty Weight: 5,090 lbs.Max Takeoff Weight: 6,770 lbs.Power Plant: 1 x Rolls-Royce Merlin 45 Supercharged V12 engine, 1,470 hp at 9,250 ft. Performance Maximum Speed: 330 knots (378 mph)Combat Radius: 470 milesService Ceiling: 35,000 ft.Rate of Climb: 2,665 ft/min. Armament 2 x 20mm Hispano Mk. II cannon4 .303 cal. Browning machine guns2x 240 lb. bombs Early Service The Spitfire entered service with 19 Squadron on August 4, 1938. Successive squadrons were equipped with the aircraft over the following year. With the beginning of World War II on September 1, 1939, the aircraft commenced combat operations. Five days later, Spitfires were involved in a friendly fire incident, dubbed the Battle of Barking Creek, which resulted in the first RAF pilot death of the war. The type first engaged the Germans on October 16 when nine Junkers Ju 88s attempted to attack the cruisers HMS Southampton and HMS Edinburgh in the Firth of Forth. In 1940, Spitfires took part in the fighting in the Netherlands and France. During the latter battle, they aided in covering beaches during the evacuation of Dunkirk.   Battle of Britain Spitfire Mk. I and Mk. II variants aided in turning back the Germans during the Battle of Britain in the summer and fall of 1940. While less numerous than the Hawker Hurricane, Spitfires matched up better against the principal German fighter, the Messerschmitt Bf 109. As a result, Spitfire-equipped squadrons were frequently assigned to defeating the German fighters, while the Hurricanes attacked the bombers. In early 1941, the Mk. V was introduced, providing pilots with a more formidable aircraft. The advantages of the Mk. V were quickly erased later that year with the arrival of the Focke-Wulf Fw 190. Service Home Abroad Beginning in 1942, Spitfires were sent to RAF and Commonwealth squadrons operating abroad. Flying in the Mediterranean, Burma-India, and in the Pacific, the Spitfire continued to make its mark. At home, squadrons provided fighter escort for American bombing attacks on Germany. Due to their short range, they were only able to provide cover into northwest France and the Channel. As a result, escort duties were turned over to American P-47 Thunderbolts, P-38 Lightnings, and P-51 Mustangs as they became available. With the invasion of France in June 1944, Spitfire squadrons were moved across the Channel to aid in obtaining air superiority. Late War After Flying from fields close to the lines, RAF Spitfires worked in conjunction with other Allied air forces to sweep the German Luftwaffe from the sky. As fewer German aircraft were seen, they also provided ground support and sought out targets of opportunity in the German rear. In the years following the war, Spitfires continued to see action during the Greek Civil War and the 1948 Arab-Israeli War. In the latter conflict, the aircraft was flown by both the Israelis and Egyptians. A popular fighter, some nations continued to fly the Spitfire into the 1960s. Supermarine Seafire Adapted for naval use under the name Seafire, the aircraft saw the majority of its service in the Pacific and Far East. Ill-suited for deck operations, the aircrafts performance also suffered due to the additional equipment required for landing at sea. After improvement, the Mk. II and Mk. III proved superior to the Japanese A6M Zero. Though not as durable or as powerful as the American F6F Hellcat and F4U Corsair, the Seafire acquitted itself well against the enemy, particularly in defeating kamikaze attacks late in the war.

Quantitative Methods Portfolio Assignment Example | Topics and Well Written Essays - 2500 words - 3

Quantitative Methods Portfolio - Assignment Example This report has selected Mercure London Bridge Hotel to find the trend of its customers, their perceptions and views of the hotel services (Prospects, 2013). The objective here is to apply statistical methods to assess the position of the Mercure London Bridge Hotel in terms of delivering good quality services to its customers. The paper will use descriptive statistics, cross tabulation method and t-test to present comprehensive findings and discussion. The study has adapted the quantitative research method, which implies the statistical approach of analysis and assessment. Using a primary source of data collection that is by conducting a sirvey of customers of Mercure London Bridge Hotel, this study is based on a primary research design. The approach adapted is deductive and therefore, follows a pattern of conclusiveness and close understanding (Noorossana et al., 2012). The sampling technique applied in the study is a random sampling, which brought to a sample of 100 visitors of the Mercure London Bridge Hotel from the population of total number of guests staying at the hotel (Abbott & McKinney, 2013). The questionnaire for the study is comprised of 20 questions in which 9 questions are based on demographics of the participants and 11 questions are in regard of the hotel service quality. Each question is from a different segment of assessment including reservation, room, staff, food and web service quality respectively. The questionnaire covers participants’ point of opinion with respect to their age, gender, and income differences. The primary data was collected at Mercure London Bridge Hotel, where guests were quested to participate in the survey at their own will. This primary data is utilized to bring out findings and discussions from the study. To conduct this quantitative study, the approach of statistical analysis is adopted. Descriptive statistics, cross tabulation, and T-Tests are tools applied in the study. For comparative analysis, cross

Financial statement of the company has a lot of details could be Essay

Financial statement of the company has a lot of details could be effect the investors invested on wrong asset and cause their capital loss - Essay Example They stress how business analysis and valuation helps in various decision-making contexts of a business. Security analysis, corporate financing policies analysis are some of the areas that application of the framework is possible. Their work focuses on how to increase effectiveness in corporate boards. The book gives readers the practical capability of the analyzing financial statements. The authors give the reader up to date methods of how to make financial statements meaningful. The practical capability gives individuals with the knowledge of tactically analyzing financial statements. Readers will have the knowledge of understanding the risk and profitability of a business. The authors talk about ways of scrutinizing financial statements in the volatile markets of an uncertain economy. In addition to, the financial statements provide the readers with the ability to forecasts financial statements accurately. The authors also teach individuals that ethical issues make it hard for accountants to manage financial

A Cross-Cultural Study of British, Indian, and Portuguese College Students Essay Example for Free

A Cross-Cultural Study of British, Indian, and Portuguese College Students Essay Love Styles: A Cross-Cultural Study of British, Indian, and Portuguese College Students Love is a feeling known to many people. Sometimes, it becomes a goal for different individuals to find their love through different ways. Moreover, love is a feeling which helps individuals to be compassionate to other people. Hence, love is not a mysterious thing yet no one has really attempted to study such topic for its very vague concept. However, there is a study which presented varying aspects regarding love. The article Love Styles: A Cross-Cultural Study of British, Indian, and Portuguese College Students. Furthermore this article provides a very significant understanding towards the subject of love. Therefore, as stated by the author is categorized into six different types of love. The types of love which were mentioned are Eros, Ludus and Storge which are categorized as the primary styles of love. The secondary styles are Pragma, Mania and Agape. These are all composed of different categories which mostly provide the concept of love in the current society. Eros is known to be the romantic and passionate type of love. Ludus is known to be the game playing love. Storge is a love which is based on friendship. Pragma is meant to name the practical kind of love. Mania is the possessive or dependent kind of love while Agape is the unselfish kind of love. Thus, all of these kinds of love is dynamic that could interchange or develop through time (Neto, 2007). Hence, the author was able to create a study which does not focus on the concept of romantic love but also the varying kinds of love in the society. Hence, in order to understand the concept of love, the author view various culture such as the British, Portuguese and the Indians in order for to attain the accurate results of the data. In the conclusion, the author realized that the need to view love must go through a gender, cultural and psychological aspects for there are great differences in the ethnicity of varying individuals. The research question in the author’s mind is definitely leaning on the concept of love through utilizing the concept of Lee on various students from India, Britain and Portugal. Hence, this is the main basis utilized by Neto in order to derive to such study. In order to get the accurate data, the author used various students of different nationalities such as Indians, British and Portuguese that shall provide different view points of the study. The study was composed of 562 individuals who are not equally divided between male and female. The results stated that different cultures of people are important in predicting the kind of styles of love which they make. Furthermore, the cultural perspective mainly predicts what kind of love the participants wanted to experience. Moreover, the gender of the students who participated is significant in the study. Therefore, there are studies which show that Eros is important to both genders. Hence, in the study Indians is much leaning into three secondary type of love such as Pragma, Mania and Agape (Neto, 2007). Thus, the Portuguese and British participants are much active in the Ludus kind of love. In the whole study, I view that all the information provided is very interesting. The kind of love that is being practiced by different individuals from varying countries is truly affected by the culture and environment they have experienced. Furthermore, I find it very interesting that Indians tend to have a Mania style of love. Although I have learned their culture, I do not believe that Indians’ love style could lead into a very deep and possessive state. I have learned that although love is needed by everyone, the types of love could be different. Love is not only defined through an Eros relationship but also through different kinds of love such as Storge or Agape. Most people see love as a serious relationship that could end up in marriage. Friendly relationships and companionships are also love but with limitations. References Neto, F. (2007). â€Å"Love Styles: A Cross-Cultural Study of British, Indian, and Portuguese College Students. † Journal of Comparative Family Studies. Retrieved on May 13, 2010 from http://findarticles. com/p/articles/mi_hb3248/is_200704/ai_n32226385/? tag=content;col1

Education Philosophy Essay -- Teaching Education Careers Essays

Educational Philosophy I have an eclectic philosophy of education that I derived from a wide range of pre-existing philosophies. I identify most with the philosophies of essentialism and perennialism. In my opinion, students should have a strong foundation in the core curriculum areas of English, Mathematics, Social Studies, and Science. After all, house built on a weak foundation will not stand. I also prefer the perennialist’s approach of studying the classics like Homer, Shakespeare, Milton etc. Everything in the present is a product of the past, for this reason I feel like the great works of the past still have relevance today. I first realized that I had a desire to become a teacher when I moved to North Carolina for my senior year of high school. I absolutely hated school there; the only thing that kept me coming to school was Mr. Schaffer’s Psychology class. I bonded with him at the very beginning of the school year. He always gave me encouragement and often told me that he could see potential in me. He taught me about the low percentile of male teachers in the early grades and the rising tide of single parent families. Mr. Schaffer inspired me to go into early education (K-6) so I could become a positive role model for the Students. He also taught me that it’s important to never pigeon hole a student and to never give up on any student. My classroom will have the look and feel of a progressive classroom. However, it will function like an essentialist classroom. I feel like the seating design of rows is old, outdated and un-stimulating. I want the seating to be in clusters made up of four desks put together. I learned this method from my cooperating observation teacher. There are ma... ...nt that we work with reform and not against it. As an educator, I plan to be a continuous learner. As of now I am very optimistic about my professional development plans. I can never be educated enough. I am a person who is on a quest for knowledge. After finishing my bachelor’s degree I definitely want to pursue a master’s degree. At some point in the future I would like to receive national certification. I strive for perfection and even though it may be impossible to reach I can improve and move closer to fulfilling my goals. I will never stop developing professionally. I plan to do anything and everything to make myself a more educated person. After I retire from the teaching profession I plan to start a career of politics. I will start by running for the board of education. Hopefully, as a politician I can have a positive impact on education.

Mod

A supervisor Is defined as â€Å"someone who supervises as In a large business or enterprise,† supervise Itself means â€Å"to be In charge of (someone or something) : to watch and direct (someone or something)† this means that the Job Is still built and run with the same basic and fundamental Ideas of dervish, Interpersonal skill and professional actions In day to day work such as hilling and directing as needed. Though the functions of the Job are oriented around a new Idea for the switch, the functions themselves are the same. 2.Do you think that supervision can be learned through books and study or only through experience? Why? I believe that good supervision can be learned through books and study, however, supervision itself is a skill and therefore must be taught hands on not only through study. Experience is a key to learning a skill such as supervision because it involves instructing others what to do, one cannot have the confidence to lead others by nearly read ing a book and Jumping in. In order to learn how to lead and supervise you must have the experience of being in command preceded by the experience learned in books and study. 3.Explain the glass ceiling: The glass ceiling refers to the concept that states that the majority of successful business leaders and supervisors are â€Å"white male† and there is an invisible barrier now as â€Å"the glass ceiling' holding women and minorities back from progression in the business world. Diversity is very slowly growing in business however this still seems to be a problem. Greater diversity is a need because in today's world a business must have different languages and cultural viewpoints, the glass ceiling prevents this. 4. Explain entrepreneurship. Entrepreneurs are people who start, manage, work In and operate their own businesses. Pond these tasks an entrepreneurs must also proved the professional did of supervision to their own company, Including all the liableness, risk and taxe s. The rewards of entrepreneurship are great personal accomplishment and profit If done properly. Mod 1 By Sketchbooks would also do well at a bank. A supervisor is defined as â€Å"someone who supervises as in a large business or enterprise,† supervise itself means â€Å"to be in charge of that the Job is still built and run with the same basic and fundamental ideas of leadership, interpersonal skill and professional actions in day to day work such as ring and directing as needed.Though the functions of the Job are oriented around a new idea for the switch, the functions themselves are the same. Known as â€Å"the glass ceiling† holding women and minorities back from progression in Entrepreneurs are people who start, manage, work in and operate their own businesses. Upon these tasks an entrepreneurs must also proved the professional side of supervision to their own company, including all the liabilities, risk and taxes.

Economics Essay

Economics is regarded as one of the earliest and arguably most essential of the social sciences. While not exactly a science as the term science is widely known as today, there are similarities that allow for its classification as a social science. One of these similarities lies in the roles that economists play as social advisors vis-a-vis the role of scientists. As a policy advisor, an economist is expected to make reliable predictions and forecasts with regard to the policies to be instituted. Since the expectation is that of reliability, there is a large amount of precision required which is similar to that of the scientific method employed by scientists. The use of the null and test hypothesis as a scientists has an application for policy advisors in coming up with these forecasts. No policy advisor can make any suggestion without any empirical data or figures in the same way that no scientist will present a dissertation without any evidence. While these may make the roles as policy advisors and scientists similar to a certain extent, there are also differences depending on the situation the economist is placed in. As a policy advisor, an economist is expected to present reliable information in order to aid in the formulation and implementation of policies, while these may have a certain amount of scientific evidence (so to speak), there is a certain reality check which takes place that demands that the economist take the most viable option. The most scientifically correct approach may not always be the most viable option and this is what an economist must deal with when taking on the role of a policy advisor as opposed to when an economist takes on the role of a scientist in policy making, which more often than not entails that only the facts be presented in a scholarly manner without particular attention to its viability under different constraints.

Soler Conjugation in Spanish, Translation, and Examples

Soler Conjugation in Spanish, Translation, and Examples Soler is a Spanish verb frequently used to indicate the action of doing something as a customary practice or that something usually happens. It has no direct English equivalent, but it can be translated as tends to do something or usually does something. This article includes soler conjugations in the present and imperfect indicative, the present and past subjunctive, and other verb forms such as the gerund and past participle. Using the Verb Soler Soler is a unique verb for three different reasons: Soler is a defective verb in that it isnt used in all forms. It is rarely used in tenses other than the present indicative, imperfect indicative and present subjunctive, although it can be used with the past participle to form the present perfect. It isnt used in the preterite, future, or conditional tenses, nor in the imperative mood.As an auxiliary verb, it is always followed by an infinitive verb.Soler is a stem-changing verb, which means that when the stem is stressed, the -o changes to -ue. For example, the first-person indicative present form of soler is suelo. Its stem changes follow the same conjugation pattern as mover. Soler Present Indicative One of the most frequent uses of soler is in the present indicative tense. Notice that the stem changes from -o to -ue in all of the present tense conjugations except nosotros and vosotros. Yo suelo Yo suelo hacer la tarea por la noche. I tend to do my homework at night. Tà º sueles Tà º sueles trabajar muy tarde. You tend to work very late. Usted/à ©l/ella suele Ella suele ir a la iglesia con su madre. She usually goes to church with her mother. Nosotros solemos Nosotros solemos ver televisià ³n por la noche. We usually watch television at night. Vosotros solà ©is Vosotros solà ©is comer comida saludable. You tend to eat healthy food. Ustedes/ellos/ellas suelen Ellos suelen ser muy responsables. They tend to be very responsible. Imperfect Indicative The imperfect is used to talk about ongoing or repeated actions in the past. Soler in the imperfect is usually translated as used to do something. Yo solà ­a Yo solà ­a hacer la tarea por la noche. I used to do my homework at night. Tà º solà ­as Tà º solà ­as trabajar muy tarde. You used to work very late. Usted/à ©l/ella solà ­a Ella solà ­a ir a la iglesia con su madre. She used to go to church with her mother. Nosotros solà ­amos Nosotros solà ­amos ver televisià ³n por la noche. We used to watch television at night. Vosotros solà ­ais Vosotros solà ­ais comer comida saludable. You used to eat healthy food. Ustedes/ellos/ellas solà ­an Ellos solà ­an ser muy responsables. They used to be very responsible. Present Progressive/Gerund Form The gerund verb form can be used as an adverb or to form progressive tenses. This verb form is not very frequently used for the verb soler. Past Participle The past participle can be used as an adjective or to form perfect tenses like the present perfect. Perfect tenses are formed with the auxiliary haber, plus the past participle. Present Perfect of Soler ha solido Ella ha solido ir a la iglesia con su madre. She has tended to go to church with her mother. Soler Present Subjunctive In the present subjunctive there is also a stem change o to ue for all the conjugations except nosotros and vosotros, just like in the present indicative tense. Que yo suela Mi profesor sugiere que yo suela hacer la tarea por la noche. My professor suggests that I tend to do my homework at night. Que tà º suelas La jefa pide que tà º suelas trabajar muy tarde. The boss asks that you tend to work late. Que usted/à ©l/ella suela El padre espera que ella suela ir a la iglesia con su madre. The priest hopes that she tend to go to church with her mother. Que nosotros solamos El nià ±o espera que nosotros solamos ver televisià ³n por la noche. The boy hopes that we tend to watch television at night. Que vosotros solis La doctora espera que vosotros solis comer comida saludable. Your mother hopes that you tend to eat healthy food. Que ustedes/ellos/ellas suelan La consejera recomienda que ellos suelan ser muy responsables. The counselor recommends that they tend to be very responsible. Imperfect Subjunctive The imperfect subjunctive is used in situations that happened in the past, but it has the same usage as the present subjunctive. The imperfect subjunctive has two different possible conjugations: Option 1 Que yo soliera Mi profesor sugerà ­a que yo soliera hacer la tarea por la noche. My professor suggested that I tend to do my homework at night. Que tà º solieras La jefa pedà ­a que tà º solieras trabajar muy tarde. The boss asked that you tend to work late. Que usted/à ©l/ella soliera El padre esperaba que ella soliera ir a la iglesia con su madre. The priest hoped that she tend to go to church with her mother. Que nosotros solià ©ramos El nià ±o esperaba que nosotros solià ©ramos ver televisià ³n por la noche. The boy hoped that we tend to watch television at night. Que vosotros solierais La doctora esperaba que vosotros solierais comer comida saludable. Your mother hoped that you tend to eat healthy food. Que ustedes/ellos/ellas solieran La consejera recomendaba que ellos solieran ser muy responsables. The counselor recommended that they tend to be very responsible. Option 2 Que yo soliese Mi profesor sugerà ­a que yo soliese hacer la tarea por la noche. My professor suggested that I tend to do my homework at night. Que tà º solieses La jefa pedà ­a que tà º solieses trabajar muy tarde. The boss asked that you tend to work late. Que usted/à ©l/ella soliese El padre esperaba que ella soliese ir a la iglesia con su madre. The priest hoped that she tend to go to church with her mother. Que nosotros solià ©semos El nià ±o esperaba que nosotros solià ©semos ver televisià ³n por la noche. The boy hoped that we tend to watch television at night. Que vosotros solieseis La doctora esperaba que vosotros solieseis comer comida saludable. Your mother hoped that you tend to eat healthy food. Que ustedes/ellos/ellas soliesen La consejera recomendaba que ellos soliesen ser muy responsables. The counselor recommended that they tend to be very responsible.

Conjugating the French Verb Souffrir (to Suffer)

Conjugating the French Verb Souffrir (to Suffer) Souffrir  (to suffer, to endure, to tolerate, to be in pain) is an  irregular French  -ir  verb. Below are simple  conjugations  of the verb  souffrir; the conjugation table does not include compound tenses, which consist of  a form of the auxiliary verb  avoir  with the past participle  souffert. Within irregular  -ir  verb conjugations, there are some  patterns. Two groups exhibit similar characteristics and conjugation patterns. Then there is a final, large category of extremely irregular  -ir  verbs that follow no pattern. Souffrir IS AN IRREGULAR -IR- VERB Soufrir  lies in the second group of irregular  -ir  verbs that display a pattern. The second group of verbs includes verbs like souffrir that all end in -frir  or  -vrir. These verbs, surprisingly,  are all  conjugated like  regular  -er  verbs. Souffrir IS CONJUGATED LIKE VERBS ENDING IN -FRIR AND -VRIR All French verbs that end in  -frir  or  -vrir  are conjugated this way. They include: couvrir   to covercueillir   to pickdà ©couvrir   to discoverentrouvrir to half-openouvrir   to openoffrir   to offerrecouvrir   to recover, conceal  rouvrir   to reopen EXPRESSIONS AND USAGE souffrir  en silence   to suffer in silenceSi tu avais souffert ce que jai souffert  !   If youd suffered as much as I have !,  if you had gone through what I have !Elle ne souffre pas dà ªtre critiquà ©e  /  quon la critique.   She cant stand  /  take criticismTu souffres  ?  Ã‚  Are you in pain ? Does it hurt ?souffrir de   to suffer fromsouffrir des dents   to have trouble with ones teeth  souffrir le martyr   to suffer agoniesSon dos lui fait souffrir le martyre. He has terrible trouble with his back.faire souffrir quelquun   to make someone  suffer  Ã‚  ne pas pouvoir souffrir quelquun to not be able to bear someoneJe ne peux souffrir cette idà ©e.  Ã‚  I cant bear the thoughtIl ne peut pas la souffrir.  Ã‚  He cant bear her.  Ã‚  souffrir  inutilement   to suffer needlessly  souffrir  financià ¨rement   to suffer financially / to be in bad straits financiallyOà ¹ souffrez-vous  ?   Where is the pain ? / Where does it hurt ?Elle a beaucoup souffert lors de son accouchement. She had a very painful delivery. Il est mort sans souffrir.   He felt no pain when he died.souffrir de la faim / soif  Ã‚  to suffer from hunger / thirstsouffrir de la chaleur   to suffer from the heatsouffrir de  (figurative):  Sa renommà ©e a souffert du scandale. His reputation suffered from the scandal.dà »t ton amour-propre en souffrir  Ã‚  even though your pride may sufferLes rà ©coltes nont pas trop souffert. The crops didnt suffer too much  /  werent too badly damaged.Cest le sud du pays qui a le plus souffert.   The southern part of the country was the hit the hardest.se souffrir (pronominal): Ils ne peuvent pas se souffrir. They cant stand  / bear each other. Simple Conjugations of the Irregular French -ir Verb Soufrir Present Future Imperfect Present participle je souffre souffrirai souffrais souffrant tu souffres souffriras souffrais il souffre souffrira souffrait nous souffrons souffrirons souffrions vous souffrez souffrirez souffriez ils souffrent souffriront souffraient Pass compos Auxiliary verb avoir Past participle souffert Subjunctive Conditional Pass simple Imperfect subjunctive je souffre souffrirais souffris souffrisse tu souffres souffrirais souffris souffrisses il souffre souffrirait souffrit souffrt nous souffrions souffririons souffrmes souffrissions vous souffriez souffririez souffrtes souffrissiez ils souffrent souffriraient souffrirent souffrissent Imperative tu souffre nous souffrons vous souffrez

Modernist Painting Essay Example | Topics and Well Written Essays - 250 words

Modernist Painting - Essay Example The essay "Modernist Painting" discovers Modern painting. In painting, Clement Greenberg adds on, this limit is made up of the flat surface, the properties of pigment and the shape of the support. However, it is the laying of emphasis on the ineluctable flatness of the support which remains most vital in the course of the pictorial art. As a result of this, the picture plane becomes the point of focus, all the senses of illusional depth is reduced to a point where background and the foreground are compressed into one. Due to the limitation brought about by the medium because of the two dimensional plains of the picture, the reality of the painting becomes somehow plain. The space becomes purely pictorial and not sculptural. Whereas the old painters created an illusion of space into which one could imagine being part of, the creation created by a modernist is one into which one can only look, and can travel through, only with the eye. Greenberg reasoned that the transposition of three dimensions into two survived in even the most abstract paintings. He maintains that the first mark which is smudged on a canvas immediately destroys its literal as well as utter flatness and the result of the marks made on it have a sort of illusion that implies or suggests a sort of third dimension. At issue for Greenberg is not modernism’s specificity but its perpetual renovation, a reformation of what had always been inherent to painting, whether â€Å"the flat surface, the shape of the support, or the properties of the pigments.†

Labor Relations Case Study Example | Topics and Well Written Essays - 750 words

Labor Relations - Case Study Example In the second instance, the teacher reportedly lied in response to certain queries while being investigated. Lying is reported in response to queries over the copying and distribution of sheets as well as in response to queries over his relationship to a member of the African American community in school. The findings of the school board concluded that Daniel W. Burrell had lied under oath and this mandated that he be removed from service immediately. The Board’s position on the matter of distributing racially oriented jokes is also highly clear and the Board holds that Mr. Burrell had violated his responsibilities and associated expectations by the distribution. Moreover, Mr. Burrell was furnished with due process of law before dismissal in line with concerned laws over teacher’s rights. Therefore, there is little doubt that the proceedings of this case were carried out by the book in letter and spirit. A look at the relevant laws affirms such view points. Under law, a teacher may be dismissed from service for immoral conduct, incompetence, neglect of duty, substantial non compliance with school laws and fraud or misrepresentation amongst other things. Being a teacher, Mr. Burrell is supposed to serve as a beacon and as a role model to the community in general and to his students in particular. However, the distribution of racially discriminatory material is unjustifiable even if humour is speculated. Furthermore, under his freedom to teach Mr. Burrell could expose students to new streams of thought by using racial or otherwise socially compromising material but the racially centred jokes do not constitute such an intention. Therefore, the distribution of racially centred jokes through personal initiative has nothing to do with Mr. Burrell’s professional responsibilities. Instead, such behaviour deserves discouragement at an official level. Mr. Burrell had the

Q (VE1) or Q (VE2) Research Paper Example | Topics and Well Written Essays - 250 words

Q (VE1) or Q (VE2) - Research Paper Example a mean, ethics (how we are trained to handle any situation) is plainly the cause of the achievement of the ‘average’ feeling of happiness (happiness does not have a measure but either a lack or presence of it) (Aristotle 10a). Some of the moral virtues that Aristotle listed in his work include joy, pity, envy, confidence, appetite, friendliness, emulation, and more feeling-related human attributes. They are all considered to have an average, unlike such feelings as happiness and anger that stand as distinct feelings and can only be described by way of how they are expressed and not how much of them we can assess. If I were the shepherd in Plato’s story (Plato par 1-7), I would consider it ethical to wear the ring because the powers that come with it are bound to bring me a feeling of protection and, subsequently, happiness. The ethical dimension to it is the ability to acquire the average feeling of satisfaction knowing the power I

Study On The Olmec Culture

Study On The Olmec Culture The Olmec culture has been the focus of intense discussion and archeological exploration in recent years. It is considered to be one of the most interesting and also one of the mysterious ancient civilizations. The Olmec civilization is considered to be the first known ordered civilization to arise in Mesoamerica. It was also the first civilization in the region to build huge monumental temple mounds and building. In the Pre1classic Period, the period when this civilization flourished, the following Gulf Coast sites were occupied in overlapping succession; Firstly, San Lorenzo Tenochtitlan, which was occupied between 1450 and 400 BC., then at La Venta from 2250- 500 BC And Zapotes from 1000-50 BC. One of the most remarkable relics that we have of this culture is seventeen enormous stone heads. The stone used to carve the statues was transported from a great distance which implies the reach and extent of this civilization, as well as its spread and influence. These and other aspects of the culture will be discussed in more detail below. The Olmec culture and society has been described as extremely well organized with à ¢Ã¢â€š ¬Ã‚ ¦complex calendar and hieroglyphic writing system as well as unique art objects of a very high standard. However, scholars also admit that there is a great paucity of archeological and other evidence and knowledge about this mysterious and complex civilization.We know far less about the Olmecs than we do about, for example, the Aztecs and Mayans. There are very few written records to tell us about the culture. The Olmec culture and civilization is estimated have begun in about 1200 B.C. and ended around 600 A.D. During this period the Olmec were the main group or culture in Mesoamerica. What is certain about this culture is the importance and centrality of religion, shamanism and religious ritual in their daily lives. There is as general consensus that religion and belief in the supernatural influenced every aspect of their lives. Olmec sites are characterized the prominent position of the ceremonial mounds and later by elaborate pyramids that were erected for worship and possibly for sacrifice. As one study on this aspect notes; As the clock tower often defines the center of Western town squares, a central raised mound signaled the center of Olmec cities. These mounds were used for religious ceremonies and around 900 BC, they were replaced with pyramids. The following discussion will refer to the various aspects of the culture, as well as their art and religion in an attempt to provide a comprehensive overview of what is known about the mysterious and influential Olmec. Origins The term Olmec means rubber people in Nahuatl, the language of the Aztec. It was the name that the Aztecs used to refer to those people and the culture that had existed in the area of the Olmec Heartland during the fifteenth and sixteenth century. Simply stated the name means à ¢Ã¢â€š ¬Ã‚ ¦those who live in the rubber land, which refers to the à ¢Ã¢â€š ¬Ã‚ ¦practice of extracting latex from Castilla elastica, a rubber tree in the area. There is a general paucity of solid data and information about the origins and the life-world of the Olmec culture. Our understanding of the civilization is made even more obscure by the fact that they did not appear to have a system of writing that would have provided records of their culture. As one commentator states; If the Olmec ever had a written language, all traces of it have disappeared. Even their bones are gone, rotted long ago in the humid rain forest. Virtually everything that scholars know about them is based on the remains of cities and on comparisons between their artifacts and imagery and those of later civilizations. It isnt surprising, therefore, that while the experts have plenty of theories about the Olmecs origins, social structure and religion, few of these ideas are universally accepted. Therefore, it is difficult to make incontrovertible and conclusive statements about the Olmec. In terms of what Historians and archaeologists know about the Mesoamerican Pre-Classic period, which extended from 1200 BCE-400 BCE, the Olmec civilization was the most dominant and influential during this time. The centre of this civilization at its peak was situated in La Venta in Tabasco, and San Lorenzo Tenochtitlan and Laguna de los Cerros in Veracruz. There are many theories and views about the origins of the Olmec. One theory that is often referred to is they were part of the immigration of Asiatic hunter-gatherers to the region after the ice-age. Another view that has achieved some credibility is that they were of African origin. The view that the Olmec civilization was of African origin seems to be partly substantiated by the large carved heads that possibly depict various rulers and which have African features. Some writers claim the Olmec were related to peoples of Africa based primarily on their interpretation of facial features of Olmec statues. This viewpoint is also allegedly supported by genetic and osteological evidence. This was a theory that was first put forward by Josà © Melgar, who discovered the first colossal head at Hueyapan. Some researchers such as Winters link the early origins of the Olmec with the Mandà © people of West Africa. However, this theory is very contentious and the proposed evidence has not lived up to modern scrutiny; for example, research during the past two decades has à ¢Ã¢â€š ¬Ã‚ ¦failed to yield evidence of pre-Columbian African contributions to the indigenous populations of the Americas. Another factor that goes against the view of an African origin to the Olmec is that the people of the region were very susceptible to diseases brought by the Europeans. This means that the Mesoamericans of the region has been isolated for a considerable time, which in turn goes against a theory of origins that would include contact with the African continent. There are numerous other theories, including the contention that the Olmec were of Chinese origin. This view states that the original Olmec were Chinese refugees who came to the region during the Shang dynasty. However, this view is not supported by the majorly of researchers. Most researchers are of the view that à ¢Ã¢â€š ¬Ã‚ ¦the Olmec and their achievements arose from influences and traditions that were wholly indigenous to the region, or at least the New World, and there is no reliable material evidence to suggest otherwise. This view suggests that the Olmec and the subsequent cultures that developed in the region had their own specific and indigenous character and heritage and that they were independent of any outside influences. The study of the origins and development of the Olmec culture is steeped in mystery and doubt. Another issue that is debated is the transformation of the possible hunter-gatherer origins of the Olmec into a highly successful agricultural society. As one pundit comments; à ¢Ã¢â€š ¬Ã‚ ¦archaeologists dont know what transformed a society of farmers into the class-based social structure of the Olmec, with their leaders and commoners, bosses and laborers, artisans and priests. Spread and Influence The mysterious Olmec civilization is estimated to have reached its peak a thousand years before the great Mayan civilization of Central America and twenty-five centuries before there Aztecs. This ancient civilization was extremely influential and affected many other cultures and tribes in the region, as one article states; Starting in 1200 B.C. in the steamy jungles of Mexicos southern Gulf Coast, the Olmecs influence spread as far as modern Guatemala, Honduras, Belize, Costa Rica and El Salvador. They built large settlements, established elaborate trade routes and developed religious iconography and rituals, including ceremonial ball games, blood-letting and human sacrifice, that were adapted by all the Mesoamerican civilizations to follow. Therefore, the Olmec were influential on a number of interconnected levels, from trade and economics to religion and cultural practices. David M. Jones ( 2007) states that the art and the architectural styles of the Olmec were influential in the region. The Olmec art style and architectural organization of ceremonial spaces were exported in the early stages of long-distance trading networks and, possibly, empire-building. What is clear from research into the spread and influence of this culture is that it influenced Gulf Coast as well as spreading inland to the Basin of Mexico and to the states of Morelos, Guerrero and Oaxaca. The Importance of Olmec Culture The importance of the Olmec culture lay in their inventiveness and their discoveries which influenced later civilizations that arose in the area. They à ¢Ã¢â€š ¬Ã‚ ¦developed many things culturally and religiously that were later used by the Mayans and Aztecs and many other cultures. Many of their ideas spread throughout the region. In terms of farming and agriculture, for example, there there is strong evidence that the Olmec were responsible for the invention of a method of irrigation that was to influence the agricultural techniques of the Maya and Aztecs. This also applies to the water system that archeologist have found at the sites of Olmec cities. This refer to the finding that the à ¢Ã¢â€š ¬Ã‚ ¦most important features of an Olmec town center was a buried network of stone drain lines long U-shaped rectangular blocks of basalt laid end to end and covered with capstones. Social and Political Life There is a general paucity of information about the actual societal and political structure of the Olmec. While there is not much evidence to build a comprehensive picture of the daily and social life of these people, there is enough available data from certain archeological sites to provide some reasonable speculations. One of the assumptions that is derived from the excavation of sites at San Lorenzo and then at La Venta is that the society was very centralized. This in turn has led to the view that the society was highly structured, with a hierarchical basis of order and class stratification. This also implies the existence of a ruling elite and a system of power and control, which was possibly based on religious beliefs. This view of the structure of the society is summarized as follows: Olmec society was à ¢Ã¢â€š ¬Ã‚ ¦highly centralized, with a strongly hierarchical structure and elite that was able to use their control over materials, such as monumental stone and water, to exert control over the people and legitimize their regime. There is also clear evidence of a class structure in Olmec society. This is the view for example of Olmec scholars like Ann Cyphers. She states that there is evidence of elaborate houses for the elite or upper classes, while there are simpler housing structures for the middle and lower classes. As one study notes, The architecture of the Olmec was complex. Structures in Lorenzo, for example, included public-ceremonial buildings, elite residences, and houses for commoners (a clear separation of the classes). Cyphers also makes the important point that archeological research indicates that the society was extremely complex in structure and stratification; All these things show a society of great complexityà ¢Ã¢â€š ¬Ã‚ ¦ Scholars are also of the opinion that the society was possibly a complex unity of various chiefdoms. These groups interacted on a religious and cultural level. Agriculture and farming played as vital part in the culture of these people. Besides the obvious fact of sufficient foods and nutrition it has also been seen by experts and being as tool in the politics of the society. As a study by Amber M. VanDerwarker (2006) indicates, the increase in the size and complexity of the society coincided with the development of village agriculture, which à ¢Ã¢â€š ¬Ã‚ ¦has led scholars to theorize that agricultural surpluses gave aspiring Olmec leaders control over vital resources and thus a power base on which to build authority and exact tribute. Central to the society and social life was religious ceremony and ritual. This is evident in the large and centrally situated ceremonial centers. There are however some views that suggest a slightly different social structure. This refers to the view that as a result of the slash-and burn agriculture and crop-rotation that was practiced, most of the people would have lived in smaller villages and hamlets. Although the river banks were used to plant crops between flooding periods, the Olmec also likely practiced swidden (or slash-and-burn) agriculture to clear the forests and shrubs, and to provide new fields once the old fields were exhausted. The development of an agricultural economy also had a number of social implications. With the increase of an agricultural economy more people were needed to manage and administer the resources which led to a division of labor and a class structure in the society. The ones who controlled the rich farm land would naturally have been the ones who would rise up as the Elite of the community because they controlled the food supply, and as part of the management of resources, a central center had to be established. A number of theorists are of the opinion that the development of agriculture was the impetus which led to the expansion and development of the Olmec civilization. This would also have led to its influence through trade on the surrounding regions. As one study o0n this aspect notes: A new elite class probably asserted its leadership through charisma, control of trade networks and control of people, all of which led to the evolution of a complex society and, eventually, the art style we call Olmec. 5. Art There is as general agreement among scholars that the Olmec civilization producedà ¢Ã¢â€š ¬Ã‚ ¦the earliest sophisticated art in Mesoamerica and that their distinctive style provided a model for the Maya, Aztec and other later civilizations in the region. There are also certain changes in Olmec art over time that should be noted. One is that before 900 B.C. most of the art tend to be ceramic, while later objects were made form jade and serpentine; which were rare materials that required considerable skill to fashion. However, what has fascinated people for centuries is the subject matter and the significance of the figures in Olmec art. There are a number of subjects that are often repeated in Aztec art. These include dragons, birds, dwarfs, hunchbacks and, most important, the jaguar or more correctly the were-jaguar that is part human, part jaguar. It should also be made clear that art in this culture, as in many other ancient cultures, cannot be separated from the spiritual and religious underlying life of that culture. The art and shamanic and spiritual aspects of the society are inextricably intertwined. Olmec art is essentially an expression of the religious beliefs that permeated the entire society. A case in point is the image of the jaguar that is so dominant in Olmec art. The jaguar represents a belief system that was deeply involved in the supernatural and the shamanic vision of reality. The jaguar figure in Olmec art is similar to a number of other figures in that it shows a combination of or transition between human and animal. It must be remembered that in many ancient worldviews there is no distinction between the human and natural world. In other words, many ancient belief systems do not adhere to the more modern distinction between man and nature. The jaguar figure in Olmec art is possibly therefore a representation of this belief system where the barriers between humanity and nature and between man and animal is seen as illusionary or has been broken down. The above refers particularly to the shamanic perception of reality, where transformation of man to animal is seen part of the ability of the shaman. The shaman has the facility to change his or her form in order to achieve certain supernatural ends. Linked with this was the belief that was prevalent among the Olmec that, à ¢Ã¢â€š ¬Ã‚ ¦ each individual has an animal spirit. This refers as well to the general shamanic views about power animals. Shamans believe that everyone has power animals animal spirits which reside with each individual adding to their power and protecting them from illness, acting similarly to a guardian angel. Each power animal that you have increases your power so that illnesses or negative energy cannot enter your body. The spirit also lends you the wisdom of its kind. A hawk spirit will give you hawk wisdom, and lend you some of the attributes of hawk. The above quotation provides some insight into the way that the Maya possibly understood the link between man, nature and the supernatural. This shamanic aspect can be seen in the important figure of the jaguar. It is also worth reiterating the fact that Olmec art, like many ancient cultures, cannot be considered in isolation from the religious and spiritual beliefs of the civilization. This is an aspect that will be explored in more detail in the following section on religion. The jaguar was also very important for Olmec culture in that it was linked to one of their central gods. The jaguar was also referred to as nahual, which is an animal that is so closely related to a certain man, that if the animal dies, the man will also die. From another angle, jaguars were also seen as the alter ego of the shaman. The following provides insight into the reason why the jaguar figure was revered and why it was so prominent in Olmec art To the ancient Indians the jaguar was a symbol of supernatural forces-not a simple animal, but an ancestor and a god. In order to understand the significance of the jaguar figure one has to suspend the modern dualistic view of the world and reality that makes rational distinctions between man and nature and between the known and the unknown. The Olmec lived in a world where such distinctions were seen as illusionary and the jaguar was a symbol of this belief and a conduit between this world and the supernatural. As we explore the literature on Olmec art the references to the jaguar image also become more complex and intertwined when we enter further into the often confusing world of Olmec myth and religion. For example, in Olmec imagery we also encounter a werejaguar baby. This refers to the offspring of a jaguar mother and a human father. This mating à ¢Ã¢â€š ¬Ã‚ ¦resulted in a race of infants combining the features of the jaguar and man in varying degrees. These are usually shown as somewhat infantile throughout life, with the puffy features of small fat babies, snarling mouths, fangs, and perhaps even claws. These werejaguars were deities of thunder, lightening, and rain. This in turn can be linked to depictions of an Olmec God who was half jaguar, half serpent. 5.1. Olmec Heads ( Source: http://www.theancientweb.com/explore/content.aspx?content_id=19) Another predominant characteristic of Olmec art are their distinct human heads and faces. As one commentator notes, Olmec-style human figures typically have squarish facial features with full lips, a flat nose, pronounced jowls and slanting eyes reminiscent (at least to early travelers in the region) of African or Chinese peoples. . There are seventeen of these massive heads and they are presumed to have been sculpted between 1200 B.C. and 900 B.C. The stone used is volcanic basalt and the height ranges from 5 ft. to 11 ft. and they weigh as much as 20 tons. The heads have been located at the following places; ten heads at San Lorenzo, four heads at La Venta , two at Tres Zapotes and one at Rancho La Cobata. One of the fascinating and intriguing aspects of the heads is that experts do not know how these large stones were transported over such long distances. Archaeologists still have not determined how the Olmec transported the basalt from quarries to various settlements as far as 80 miles awayand, in San Lorenzo, hoisted it to the top of a plateau some 150 ft. high. However it is the meaning of the heads that has made them such a source of interest and mystery. Experts conjecture that the heads were possibly representations of well- known and revered citizens or leaders. This however does not explain the facts that many of the heads have been intentionally defaced. There are two possible explanations for this. The one is that they were damaged when the leader or prominent figure depicted in the statue fell out of favor. However, taking into account the shamanic and religious nature of the culture, the second explanation is more likely. This refers to the sacrifice of the gods in order to replenishment and renewal of the earth and the relationship between man and the universe. à ¢Ã¢â€š ¬Ã‚ ¦the Olmecs did this themselves after a ruler died as a sacrifice to the gods or animal spirits. This form of sacrifice is also encountered in other ancient cultures and might explain the damage to the statues. Innovations The Olmec are credited with a number of major innovations in Mesoamerican history. However, there is still a great deal of speculation and debate about these innovations. They include the origins of the Mesoamerican ballgame, as well as aspects such as bloodletting and sacrifice, as well as writing and the invention of Zero. There is little doubt that the Olmec civilization had a far-reaching effect on the region one needs only refer to the complex political and social structure that was developed. Their political arrangements of strongly hierarchical city-state kingdoms were repeated by nearly every other Mexican and Central American civilization that followed. They are also credited with providing the basis for religious mythologies that were imitated in other civilizations. à ¢Ã¢â€š ¬Ã‚ ¦the Olmec formulated the forerunners of many of the later Mesoamerican deities. There is considerable debate among scholars as to whether the Olmec invented a writing system and whether they were first civilization in the Western hemisphere to do so. Many are of the opinion that there is no evidence to suggest that there was a writing system among the Olmec. However there are more recent indications that a writing system was developed by the Olmec. These include, Symbols found in 2002 and 2006 date to 650 B.C.E. and 900 B.C.E. respectively, preceding the oldest Zapotec writing dated to about 500 B.C.E. The 2002 find at the San Andrà ©s site shows a bird, speech scrolls, and glyphs that are similar to the later Mayan hieroglyphsà ¢Ã¢â€š ¬Ã‚ ¦ The discovery of the Cascajal block near San Lorenzo in 2006 seems to suggest that the Olmec were one of the first cultures in this part of the word to develop a writing system. The Cascajal block à ¢Ã¢â€š ¬Ã‚ ¦showed a set of 62 symbols, 28 of which are unique, carved on a serpentine block. This find has been hailed as the earliest pre-Colombian writing. However, this is by no means considered to be conclusive proof and many archeologists remain unconvinced that this block is representative of the Olmec culture. One of the reasons for this skepticism is that the Cascajal blockà ¢Ã¢â€š ¬Ã‚ ¦ bears no apparent resemblance to any other Mesoamerican writing system. However the debate also includes a view the Olmec may have developed a system of signs that was to lead to the writing systems of the Maya. This refers to well-known Epi-Olmec, hieroglyphs. There is a view that the Epi-Olmec may represent a à ¢Ã¢â€š ¬Ã‚ ¦transitional script between an earlier Olmec writing system and Maya writing. In this regard it is also important to note that, à ¢Ã¢â€š ¬Ã‚ ¦.Even less is known about the spoken language of the Olmec. Since the Mixe-Zoquean languages still are, and historically are known to have been, spoken in an area corresponding roughly to the Olmec heartland, it has generally been regarded as probable that the Olmec spoke a Mixe-Zoquean language. Many of the innovations ascribed to the Olmec are much less controversial; for example the view that the compass could have an Olmec origin. Various archeological discoveries have led to view that, à ¢Ã¢â€š ¬Ã‚ ¦the Olmec may have discovered and used the geomagnetic lodestone compass earlier than 1000 B.C.E. The Olmec are also considered to have discovered the concept of zero. This refers to the Long Count calendar that was developed by cultures after the Olmec but which probably had its origins in the Olmec civilization. The Long Count calendar required the use of zero as a place-holder within its vigesimal (base-20) positional numeral system. Many archeologists are convinced that because of various objects found in the Maya homeland, the Long Count Calendar most probably had its origins in the Olmec civilization. However, as with most of our knowledge about the Olmec, this view is also mired in doubt and controversy because of a lack of substantiated evidence Religion and mythology Figure 2. Olmec holds a half human-half jaguar baby. ( Source: http://www.crystalinks.com/olmec.html) The Olmec civilization was immersed in religious and spiritual significance. It is often stated that the supernatural and religion was the formative factor in this culture. It is also conjectured that the Olmec were essentially shamanistic in their religious activities and outlook. One of the central myths and beliefs of the Olmec people was the view that there were different but interlinked planes and dimensions to reality and not just the world of ordinary sense experience. They also believed that the human body, and especially the body of ruler or king, was divided into to correspond with the main cosmic levels in their mythology. These were the celestial or heavenly, the terrestrial, the earths surface and the watery underworld. This cosmology therefore had the following implications. The head represented the celestial realm and hence the colossal heads found in Veracruz and Tabasco were probably ancestral portraits depicting the seat of the mind and the most exalted part of the most important rulers. The bodies, standing, sitting or kneeling, represent our environment in different aspects. And the lower parts, like the limbs and feet, as the roots of a tree, penetrate into the underworld and contact its forces. The priest or the shaman enters into these different regions and levels of reality at will in order to achieve balance between the different realms of existence and to bring about healing and other effects. Furthermore, as noted in the above discussion on art, The ruler or the shaman could do this through ritual transformation into his nagual, his animal spirit companion. There are many different types and categories of Olmec gods. They also have different attributes and powers and different relationships to the human world; while some of the gods have healing powers, others represent dark forces. However, as there are no written records no names can be given to the gods and they are usually designated by a number. Another interesting fact is that à ¢Ã¢â€š ¬Ã‚ ¦No Olmec deities can be categorically defined as male or female. What is clear is that they influenced later Mesoamerican cultures and civilizations. The Olmec deities and Gods were a à ¢Ã¢â€š ¬Ã‚ ¦source of many aspects of pan-Mesoamerican mythology and religion, and as prototypes of later gods and goddess. There are at least ten gods in the Olmec pantheon. The following is a brief overview of some of the central gods and deities and their major characteristic and influence on humanity. God 1: Olmec Dragon This is also referred to as Earth Monster. it has à ¢Ã¢â€š ¬Ã‚ ¦flame eyebrows, a bulbous nose, and bifurcated tongue. This is one of the most commonly depicted gods or deities. God 2: Maize God This God has plants growing from as cleft in his head. God 3: The Bird Monster This God has both Mamalis and reptilian features and is linked to ruling and kingship. God 4: Rain Spirit and Were-jaguar It is not clear if this god is one or two separate entities. Other gods include, God 7, The Feathered Serpent and Fish or Shark Monster (God 8). There is as great deal of confusion about the exact nature of these gods and many are combined by some experts. In order to make list of Olmec gods more comprehensible, the following is a selection of the best known of these gods and the ones that have had the most influence on subsequent civilizations. The Jaguar God The Jaguar God was a principle deity in the Olmec mythology. It was seen as an Earth god as his power was limited to the terrestrial plane. This god represented the forces of life and was linked or the water and earth. The Feathered Serpent The plumed serpent or the feathered serpent is a mythological figure that is found in many cultures in Mesoamerica and it is believe that this figure originated with the Olmec culture. This god is linked to time and calendars and is seen as the provider of maize to humanity. It is also very strongly associated with the concepts of death and resurrection, which were primary factors in the Olmec religion, as is evident in their emphasis on ritual sacrifice. Man of Crops. This is an important fertility figure. The Man of Crops à ¢Ã¢â€š ¬Ã‚ ¦ was a human man or boy who chose to give his life so that his people might grow food. The heroic Man of Crops is sometimes mentored or assisted by a god figure from the other world. The Rain Spirit. This god plays an important role in Olmec mythology and was also carried into the civilizations that came after the Olmec. This god often had many helpers. As has already been referred to, the idea of sacrifice and making an offering to the gods in order to maintain harmony and peace was central to the Olmec culture. This involved a continuous succession of rituals and ceremonies where, it is suggested by some, that there were human sacrifices. In these rituals the priest or shaman would à ¢Ã¢â€š ¬Ã‚ ¦cut himself to produce blood, which would be presented to the gods. Certain animals, such as turkeys, dogs, squirrels, quail, and iguana, were also considered as acceptable sacrifices. Some claim that there is strong evidence that the Olmec indulged in human sacrifice. However, others state that this is pure speculation. No Olmec or Olmec-influenced sacrificial artifacts have yet been discovered and there is no Olmec or Olmec-influenced artwork that unambiguously shows sacrificial victims (like, for example, the danzante figures of Monte Albà ¡n) or scenes of human sacrifice à ¢Ã¢â€š ¬Ã‚ ¦ Conclusion: Decline of the Olmec In about 300 B.C. the Olmec civilization suddenly seemed to disappear. What is known is that à ¢Ã¢â€š ¬Ã‚ ¦ between 400 and 350 BCE, population in the eastern half of the Olmec heartland dropped precipitously, and the area would remain sparsely inhabited until the 19th century. It is not clear why this occurred. One possible reason is that some natural catastrophe occurred. The depopulation could also have been the result of radical environmental changes in the area. Archeologists also suggest that à ¢Ã¢â€š ¬Ã‚ ¦ these changes were triggered by tectonic upheavals or subsidence, or the silting up of rivers due to agricultural practices. While the Olmec civilization still remains shrouded in mystery and conjecture, what is very clear from the literature is that this culture had an enormous impact on the region and on the modern word. The Olmec left behind some examples of the most enigmatic and thought-provoking art that the world has seen. The Olmec also very possibly provided agricultural as well as economic models that were influential in the region and which led to the advanced Aztec civilization. What is also clear from the lite