The Difference Between Analytic and Speculative Philosophy

Philosophy is an Academic discipline that exercises reason and logic in an attempt to understand reality and answer fundamental questions about knowledge, life, morality and human nature. Philosophy is the root of all knowledge. It is considered as mother of all sciences. Philosophy helps to coordinate the various activities of individual and the society. It helps to understand the significance of all human experiences. Philosophy develops a comprehensive system of thoughts about the universe and life as whole. Etymologically philosophy comes from Greek word called â€Å"FILOSOFIA† FILO means love, SOFIA means knowledge/wisdom.Therefore philosophy means love of knowledge/wisdom. Philosophy is just like a tree because it has different branches. For instance main areas of the study in philosophy include metaphysics it is the study of general features reality such as existence, time and relationship between mind and body, EPISTEMOLOGY concerned with the nature and extent of knowl edge, LOGIC is the study of principles of correct reasoning, ETHICS is dealing with moral conduct, and AETHETICS dealing with beauty. There is also philosophy of mind, philosophy of law, social philosophy and philosophy of science.A person who studies philosophy is called PHILOSOPHER like SOCRATES, PLATO, and ARISTOTLE. Through the ages, philosophers have sought to answer such questions as, â€Å"What is meaning and purpose of life? †, â€Å"Does God exist? †, What does it mean to possess consciousness? †, and â€Å"What is the value of morals? †,. Philosophers attempt to answer such questions through the philosophical method. The methods usually begins when a philosopher examines his own beliefs and begins to doubt their validity. From his doubt, question emerge before answering a questions, the philophers thoroughly analyzes it to ensure it is clearly and properly defined.This helps to narrow the path to the most precise answer. Nexit, the philosopher pr opose reasoned arguments to support each one. Philosophy itself is generally considered a type of social science, like sociology or psychology. That’s because early philosophy was primarily concerned with describing the best way to live and organize society. From that spawned many other disciplines: Economics, Political science, Law linguistics, Literary and Art criticism, and Theology along with Theology and Psychology. Though many of philosophy’s original topics have evolved into other fields of study over time the discipline remains rich and varied.Modern philosophy contain six main branches of each with their own unique focus; Metaphysics is the study of nature of reality and universe. Epistemology the study knowledge and how it is acquired. Ethics the study of rights and wrong and how should people should live. Politics the study of government, citizen rights and political. Aesthetics the study of beauty, art and autistics perception. 1. Carefully examine the crit ical task of philosophy. Philosophy in short refers to the man’s quest of the unity of knowledge, a perpetual struggle to create the concepts that allow the universe to be seen as unified rather than as fragmented.Philosophy involves two separate but complimentary tasks: critical and constructive. The characteristics described below fall almost entirely within the critical task of philosophy, which involves posing difficult and probing questions about truth claims. The critical task of philosophy involves posing difficult questions about truth claims whenever they are put forth that is to ask or to speak what right is this or that believe to be accorded. The purpose of such questioning is not of course to destroy or tear down the truth but rather to purge it for error.The constructive task of philosophy aims at developing the whole of reality in which every aspect of human knowledge and every aspect of human experience will find its proper place The critical and constructive aspects of philosophy are thus not independent, but interdependent. There is little point in critiquing the ideas and proposals of others without having something substantive to offer instead, just as there is little point in offering ideas without being willing to both critique them yourself and having others provide critiques.Irreligious atheists may be justified in critiquing religion and theism, but they shouldn't do so without being able to offer something in their place. It is assumed that truth is stronger than error and that under the critical questioning of philosophy truth will survive and hopefully error will not. Hence to the extent that philosophy performs this task effectively. Philosophy contributes to the advancement of human knowledge by locating errors that might otherwise retard its progress.A good example is shown by Socrates by his unique task of interrogating his fellow citizens to show whether or not there opinions could stand up under close scrutiny. Whenever Socrates found people holding opinions or making truth claims he went to work . for instance â€Å"meno† claims to know whether or not virtue can be taught. Socrates would ask, â€Å"meno† what is virtue? , how can you know whether or not it can be taught? And for instance â€Å"Euthypro† claims to know that his father is guilty of impiety, Socrates would say â€Å"Euthyphro† I do not even know for sure what piety and impiety are.Could you instruct me in this? Therefore a situation of going about questioning people to test about the soundness of their opinions refers to what called the critical task of philosophy. Conclusively we all take many things for granted and everything we do is either determined by or affected by our assumptions, most of the time we are scarcely aware of them and it is through this assumptions that underlie our supposed knowledge that the philosopher is chiefly interested in them. The philosopher wants to know whose assumptions a re reasonable and whose assumptions are unreasonable.Intoday’s world the critical task of philosophy is conducted formally, and for that reason the questions that philosophersraise are not directed so much at individuals but are directed to fields of learning. The philosophers don’t question the scientists but question the assumptions and truth claims of science, the philosophers don’t question the religious person but question the truth claims of religion. Unlike in the 5th century where Socrates conducted the critical task of philosophy informallyand went around questioningindividuals. 2.With relevant examples examine the difference between analytic and speculative philosophy Analytic philosophy is the type of philosophy in which we analyze all fundamental assumptions (claims) for all the sciences. The claim of social sciences, religious, ethics. There is no area left unchecked. Analysis is the breaking down of words into small parts. For example, a husband is a married man therefore husband is an analyzed concept while a married man is the analysis of the concept. In analytic philosophy we analyze the concept and check its validity by testing the analysis.For instance, a sister is a young female sibling we have to ask ourselves different questions from this concept, first question is that, are all sisters young female siblings? The answer is no. The second question is, all young sisters are siblings? The answer is yes. Due to this we have two different answers, therefore the analysis is incorrect. For the analysis to be incorrect it requires that all the sentences are true, that is to say all things that fall under the analyzed concept must fall under its analysis and  also all the things that fall under the analysis of a concept must also fall under the analyzed concept.Speculative philosophy is the type of philosophy which tries to bring together all the sciences that as biological, physical and social sciences. Originally it starts to inquire about the nature of different phenomena. To speculate is to go beyond the experience it is guessing in other words. For example, is there an immortal soul? Is there life after death? Speculative concept is something that cannot be examined scientifically. It contains things that no one can see.It is generally unscientific philosophy. Analytic philosophy and Speculative philosophy tends to differ in certain things. The following are the differences between analytic philosophy and speculative philosophy. Analytic philosophy emphasizes on logic, language and aligns itself with the empirical sciences. In analytic philosophy, it inquiries into the meaning of the concept we use and try to avoid to use vague terms that do not fit into their logical, linguistic and empirical methods. For example square is a figure in equal sides. The language which used is clear and gives us clear meaning of the concept.But in speculative philosophy, philosophers tends to use terms that do not f it with our simple experience of the world in other words, they use abstract words. For example, Is there an immortal soul? The concept is an abstract one, as it requires one to go beyond experience in order to find the truth of the concept. Another difference is that, analytic philosophy, it concepts can be examined scientifically that is through checking its validity. There are several stages in order to give an analysis . You first start with a candidate analysis for example; a square is a figure in equal sides.Then you test the analysis, if it still gives wrong answer you must improve that analysis like a square is a figure in four equal sides. From there you test the improved analysis if it still has some ambiguity you test it again in order to give a clear meaning of a concept, so the correct concept will be a figure in four equal sides and only right angles. But in Speculative philosophy, its concept cannot be scientifically examined. , because it contains things that cannot be seen by anyone it is unscientific philosophy for example, is there an immortal soul?This concept is abstractive one because no one can see a soul, and so scientific method cannot be applicable. Then in speculative philosophy seeking for new observation in the fact that through observing things not that deeply but only observing since there is no why questions in speculative philosophy but in analytic philosophy it analyses statements to break down the philosophical concepts to make clear understanding of the concepts for example husband is a married man, therefore a husband is analyzed concept while a married man is the analysis of the concept.This has why and who questions. Furthermore, speculative philosophy seeks to establish new understanding of different concepts as long as it is seeking for new observation therefore it establishes the new understandings for example dealing with the disasters like diseases existing that never existed before but on the side of Analytic philos ophy is just prescribing the existing concepts but does not entail new understanding of the concepts in the fact that it deals with and analyzing the existing concepts not establishing new understanding.Therefore even though the speculative and analytic philosophy they differ but both speculative philosophy and analytic philosophy they assemble on helping in bringing together the science subjects like physics, biology as well as chemistry and social sciences, also enables mind to have a critical reflection before it makes a judgement. it also enables man to make clarification of what is right and what is wrong as well as making minds in quick understanding of issues. 3. With concrete examples examine the role and function of analytic philosophy.Analytic philosophy is the type of philosophy which examines the bases claims of religion science and ethics. It is also called linguistic philosophy. It is relating as the approach to philosophical problems, dominant in Anglo-American philos ophy from the early 20th century. The following are the roles and functions of analytic philosophy; It emphasis on the study of language and logical analysis of concepts, although most work of analytic philosophy has been done in great Britain and the united states and significant contributions have also been done to other countries.Analytical philosophy analyses the fundamental assumption of all science. The claim of physical science, social science or religion For instance â€Å"All bachelors are unmarried’ there is no need to know anything about the world to conclude that this proposition is true because the terms â€Å"bachelors† means someone who is Unmarried. Analytic philosophy is always an attempt of clarification, one of its problems we have such as we have as the people is to clarify the issues in our lives, clarify the ideas concepts and an assumption.In its primary sense analytic philosophy is used to describe philosophy that proceeds via analysis by seeki ng to understand the composition of its subject matter out of simple components. Analytic philosophy provides the statements (analytic statement) that are true merely by virtue of definitions of their terms. Examples of analytic statements are â€Å"Frozen ice is water†, Bachelors are unmarried men†, No addition meaning or knowledge is contained in predicate that is not already given in the subject. Analytic statements are redundant statements whose clarification relies entirely on definition.Analytic sentences tell us about logic and about language use. Therefore, sometimes the best way to understand an aspect of philosophy is to look at a selection of the important thinkers therein, since a consideration of the questions they concerned themselves with can help us appreciate the overall areas within which they worked, as it were. This is especially so here because it's difficult to say exactly what analytic philosophy is. Although there is only space to touch on a sele ction of ideas and problems, they should make clearer the range and scope of what goes by that name.

Comparing Conflict Theory and Social Control Theory Essay

A major purpose of this paper is to discuss conflict theory and social control theory from many phases. Sociological imagination originated in 1950 beginning with C. Wright Mills, an American sociologist. The concept of sociological imagination refers to how many factors there are in sociology that shape and mold the connections between what indirectly associates personal levels to simple aspects of life for people. In this paper I will discuss the implications of how personal issues are parallel to social problems in which people try to associate as a link to society. However, in exploring the basis of sociological imagination there are distinctions made between the two. For instance, teenage pregnancy is an issue suggested by Mills that teen mothers must realize that teen pregnancy is not an isolated problem. Teenage pregnancy is a vastly growing issue that young girls face in every community. Instead of being overridden with feelings of guilt and shame, the theory of sociological imagination suggests that teen pregnant girls should blame parents, peers, lack of information in school, or other societal influences that led to the current dilemma. In this paper I will discuss how the relationships, values, commitments, and beliefs are encouraging factors for people to avoid crime or break laws set forth by government. If people would internalize moral values and take pride in the community, the desire to commit deviant acts will be obsolete. Understanding the reduction of crime is a concept of social control theory. A focus of discussion in this paper is comparing conflict and social control theories and the motivational issues stating that individuals choose to participate in a variety of activities that led to criminal behavior. A derivative view of human nature states that choice constraints exist through implicit social agreements, arrangements, or contracts among individuals. Morality derives from social order, consequences that come from choices, and defining actions as illegal and lacking in morality. Discussion Basis of conflict theory is the viewpoint that the causes of crime are social and financial forces operating in society. The focus of conflict in communities is keeping with general evolutionary considerations without being genetically identifiable, all organisms display conflicts of interests. Arguments exist stating that criminal law is thought to operate in favor of rich and powerful people with policies in place to control the poor. The foundation basis of the criminal justice society is to impose moral standards in communities. The main focus is the separation of powerful individuals from those less fortunate who steal and protect themselves from attacks. During this process, ignoring the rights of poor people becomes prevalent. Middle-class individuals show favoritism to the upper-class rather than the poor, thinking that this type of mentality will aid in their rise to the top by supporting the upper echelon. Drug crimes and minor monetary crimes are severely punishable by law , large business, and financial crimes are lenient in punishment. As an example, a person stealing a television will receive a longer sentence than a person who embezzles millions of dollars through illegal business transactions. Conflict theory variations since 1960 include radical feminism, left realism, and peacemaking criminology. Radical feminism is women under capitalism. Dominant male figures are normal occurrences in society, woman are subject to this dominance in the home and work environment, and in society. Radical feminist criminologists have researched the unfair treatment of female teenagers. Studies show that female teenagers are likely to be in an institution for violations such as running away from their home, and are more prone to be sexually active. In the work environment women must be on guard for sexual attacks from men and negative comments in relation to promotional incentives. Left realism is a response to the movement of crime victims. Criminologists realize that most victims are not rich but poor. Predatory crimes are attacks on family and neighborhoods. The bottom line is left realists have the revelation that the criminal justice system acts to halt victimization without consideration of the classification of its perpetrators. Also focusing on deviant behaviors of the rich and successful must be thorough because business and financial crimes remain important. Peacemaking criminology investigates international concerns such as genocide and war. International issues for  the rights of humans and universal justice are subjects of major concern. The theory of social control deals with issues promoting social order and conformity. Many factors determine if a person will or will not engage in criminal or deviant behavior. Sociologists research various reasons for conformity and nonconformity to social norms. Social control theory studies how the issuance of rules in society is to maintain a standard of order. The th eory of social control suggests that social stability relies on the expectations that people relate to one another regarding decency and morality. Regulatory standards of human behavior in society are the foundation of social control theory. Identifying methods that can prevent deviant behaviors or deter individuals from law breaking activities are the main focus of the social control theory. The theory generalizes on two important areas: formal and informal control systems. Both formal and informal systems build on norms set forth by popularity in society. The difference is formal control systems are structuring tools of the legal system and informal control systems start within families, friends, and customs. In correspondence to criminal behaviors Ivan Nye developed four areas of control in society: 1. Direct – dictates rewarding for good behavior and punishment is administered for defiant behavior. 2. Internal – drives individuals by their conscience 3. Indirect – drives individuals by the innate desire to please others closest to him or her 4. Needs satisfaction – unnecessary criminal behavior when needs are met Social control maintains when the needs of the individual is met. When an individual’s needs are met he or she is less likely to commit crimes. Social control theory has a major role in understanding criminal behaviors. The view of criminal acts is behavioral techniques learned from peers that become his or her perceptions of normality in society. An individual’s constant exposure to deviant behaviors makes him or her more vulnerable to participate in the same behaviors he or she witnesses. In comparison of the conflict and social control theories both are a basis of extensive research. However, essentially the result is an individual’s behavior in society and the foundation of early childhood. In life there are choices to be made right and wrong. Socially greed often overtakes the desire to do the right thing  and wrong decisions seem inevitable. The choices that we make follow us from adolescence to adulthood. Socially correct should not mean belittling the poor, but the social correct should encourage the poor to excel. Conflict happens daily in our lives, marriages, employment, and school. Dealing with conflict in communities heals the wounds that a lack of morality and education causes. A struggle for power occurs in social classes in comparison to a balance of power. In the end one group is not victorious over the other. Conclusion Social controls that triumph in society are the effect of conflicts of interest with an undetermined outcome by reason for evolutionary theory. Evolutionary theory suggests that without genetic identity conflicts among individuals will exist. Different conflicts in relation to social controls – controlled behaviors and who gains from the controlling behavior are noted as a factor in how the behavior of individuals relates to crime and control. Some controls may benefit rich and powerful men, middle-class men, or the entire group of men, and those individuals whose behavior adapts to constraints of control. In conflict theory invisible tension exists in rich and poor members of the community. The law protects the white-collar worker and the layman is left to protect him or herself. Personal issues are socially problematic and issues that cause debate, frustration, and power are conflicting. The key to both theories discussed in the paper is to understand the behaviors of criminals. Society views criminal acts as behaviors learned from peers and exposure to crime settings. Criminal behaviors are recurring when the foundation of youth is not of a positive nature. Crime will continue impacting society until positive crime prevention programs are in place and the successful implementation of rules is followed. References Gibbs, J.P. (1989). Control: sociology’s central notion. Urbana: University of Illinois Press. Hirschi, T. (1969). Causes of Delinquency. Berkeley. University of California Press. Krohn, M. and Massey, J. (1980). Social control and delinquent behavior: an examination of the elements of the social bond. Sociological Quarterly. 21. Sampson, R.J. and Laub J.H. (1993). Crime in the making: pathways and turning points through life. Cambridge, Massachusetts. Harvard University Press.

Auditing Chapter 2

Chapter 2 The CPA Profession 2-1The four major services that CPAs provide are: 1. Audit and assurance services Assurance services are independent professional services that improve the quality of information for decision makers. Assurance services include attestation services, which are any services in which the CPA firm issues a report that expresses a conclusion about the reliability of an assertion that is the responsibility of another party. The four categories of attestation services are audits of historical financial statements, attestation on the effectiveness of internal control over financial reporting, reviews of historical financial statements, and other attestation services. 2. Accounting and bookkeeping services Accounting services involve preparing the clients financial statements from the clients records. Bookkeeping services include the preparation of the clients journals and ledgers as well as financial statements. 3. Tax services Tax services include preparation of corporate, individual, and estate returns as well as tax planning assistance. . Management consulting services These services range from suggestions to improve the clients accounting system to computer installations. 2-2The major characteristics of CPA firms that permit them to fulfill their social function competently and independently are: 1. Organizational form A CPA firm exists as a separate entity to avoid an employer-employee relationship with its clients. The CPA firm employs a professional staff of sufficient size to prevent one client from constituting a significant portion of total income and thereby endangering the firms independence. 2. Conduct A CPA firm employs a professional staff of sufficient size to provide a broad range of expertise, continuing education, and promotion of a professional independent attitude and competence. 3. Peer review This practice evaluates the performance of CPA firms in an attempt to keep competence high. 2-3The Public Company Accounting Oversight Board provides oversight for auditors of public companies, including establishing auditing and quality control standards for public company audits, and performing inspections of the quality controls at audit firms performing those audits. -4The purpose of the Securities and Exchange Commission is to assist in providing investors with reliable information upon which to make investment decisions. Since most reasonably large CPA firms have clients that must file reports with the SEC each year (all companies filing registration statements under the securities acts of l933 and l934 must file audited financial statements and other reports with the S EC at least once each year), the profession is highly involved with the SEC requirements. The SEC has considerable influence in setting generally accepted accounting principles and disclosure requirements for financial statements because of its authority for specifying reporting requirements considered necessary for fair disclosure to investors. In addition, the SEC has power to establish rules for any CPA associated with audited financial statements submitted to the Commission. 2-5The AICPA is the organization that sets professional requirements for CPAs. The AICPA also conducts research and publishes materials on many different subjects related to accounting, auditing, management advisory services, and taxes. The organization also prepares and grades the CPA examinations, provides continuing education to its members, and develops specialty designations to help market and assure the quality of services in specialized practice areas. 2-6Statements on Standards for Attestation Engagements provide a framework for attest engagements, including detailed standards for specific types of attestation engagements. -7The PCAOB has responsibility for establishing auditing standards for public companies, while the Auditing Standards Board (ASB) of the AICPA establishes auditing standards for private companies. The ASB previously had responsibility for establishing auditing standards for both public and private companies. Existing auditing standards were adopted by the PCAOB as interim auditing standards for public company audits. 2-8Generally acce pted auditing standards are ten general guidelines to aid auditors in fulfilling their professional responsibilities. These guidelines include three general standards concerned with competence, independence, and due professional care; three standards of field work including planning and supervision, understanding the entity and its environment, including its internal control, and the gathering of sufficient appropriate evidence; and four standards of reporting, which require a statement as to presentation in accordance with generally accepted accounting principles, inconsistency observed in the current period in relation to the preceding period, adequate disclosure, and the expression of an opinion as to the fairness of the presentation of the financial statements. Generally accepted accounting principles are specific rules for accounting for transactions occurring in a business enterprise. Examples may be any of the opinions of the FASB. 2-9Auditors can obtain adequate technical training and proficiency through formal education in auditing and accounting, adequate practical experience, and continuing professional education. Auditors can demonstrate their proficiency by becoming licensed to practice as CPAs, which requires successful completion of the Uniform CPA Examination. The specific requirements for licensure vary from state to state. 2-10For the most part, generally accepted auditing standards are general rather than specific. Many practitioners along with critics of the profession believe the standards should provide more clearly defined guidelines as an aid in determining the extent of evidence to be accumulated. This would eliminate some of the difficult audit decisions and provide a source of defense if the CPA is charged with conducting an inadequate audit. On the other hand, highly specific requirements could turn auditing into mechanical evidence gathering, void of professional judgment. From the point of view of both the profession and the users of auditing services, there is probably a greater harm from defining authoritative guidelines too specifically than too broadly. -11International Standards on Auditing (ISAs) are issued by the International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC). ISAs are designed to improve the uniformity of auditing practices and related services throughout the world by issuing pronouncements on a variety of au dit and attest functions and promoting their acceptance worldwide. A CPA who conducts an audit in accordance with GAAS may not comply with ISAs because there may be additional ISA requirements that extend beyond GAAS requirements. 2-12Quality controls are the procedures used by a CPA firm that help it meet its professional responsibilities to clients. Quality controls are therefore established for the entire CPA firm as opposed to individual engagements. 2-13The element of quality control is personnel management. The purpose of the requirement is to help assure CPA firms that all new personnel are qualified to perform their work competently. A CPA firm must have competent employees conducting the audits if quality audits are to occur. 2-14A peer review is a review, by CPAs, of a CPA firms compliance with its quality control system. A mandatory peer review means that such a review is required periodically. AICPA member firms are required to have a peer review every three years. Registered firms with the PCAOB are subject to quality inspections. These are different than peer reviews because they are performed by independent inspection teams rather than another CPA firm. Peer reviews can be beneficial to the profession and to individual firms. By helping firms meet quality control standards, the profession gains if reviews result in practitioners doing higher quality audits. A firm having a peer review can also gain if it improves the firms practices and thereby enhances its reputation and effectiveness, and reduces the likelihood of lawsuits. Of course peer reviews are costly. There is always a trade-off between cost and benefits. 2-15Firms may belong to Center for Audit Quality and the Private Companies Practice Section (PCPS) Firm Practice Center. The mission of the Center for Audit Quality is to foster confidence in the audit process and to aid investors and the capital markets by advancing constructive suggestions for change rooted in the profession’s core values of integrity, objectivity, honesty and trust. The PCPS Firm Practice Center provides practice management resources for firms of all sizes. In addition to these resource centers, the AICPA also provides the Governmental Audit Quality Center and Employee Benefit Plan Audit Quality Center to provide resources for performing quality audits in these unique and complex audit areas. 2-16a. (1)b. (2)c. (3)d. (3) 2-17a. (2)b. (1)c. (2)d. (3) 2-18a. The comments summarize the beliefs of many practitioners about the Sarbanes–Oxley Act and the PCAOB. The arguments against the Act can be summarized as four arguments: 1. Costs of complying with the Act are excessively high, especially the requirement to report on internal control over financial reporting, and will discourage companies from becoming public companies. 2. Relative cost for local audit firms is excessively high. 3. Additional oversight is not needed because sufficient quality controls have already been implemented by most audit firms. 4. Three other things already provide assurance of adequate quality: a competitive economic environment, legal liability, and auditing standards. To support these comments, it can be argued that the profession has generally functioned well with relatively little controversy and criticism. The arguments against these comments are primarily as follows: 1. Reporting on the effectiveness of internal control over financial reporting will provide benefits in improved controls, resulting in higher quality financial reporting and reduced losses from fraud. 2. The increased confidence in financial reporting will increase access to capital and lower the cost of capital by reducing information risk. 2-18 (continued) 3. Changes in the scope of CPA practices and other threats to audit quality required government regulation. 4. Regulation of public company audits will not affect most audit firms that do not have public company audit clients. b. There is no correct answer to this question. Different people reach different conclusions, depending on the weights put on the various arguments. Time is needed to effectively assess both the costs and benefits of the Act. 2-19a. Engagement performance . Human resources c. Engagement performance d. Engagement performance e. Relevant ethical requirements f. Monitoring g. Acceptance and continuation of clien ts and engagements h. Human resources i. Human resources j. Leadership responsibilities 2-20a. Rossi and Montgomerys primary ethical consideration is their professional competence to perform all of the audit work for filing with the SEC. In addition, if Rossi and Montgomery have performed bookkeeping services or certain consulting services for Mobile Home, they will not be independent under PCAOB and SEC independence requirements. The firm must also be a registered firm with the PCAOB. b. The filing with the SEC, in addition to normal audited financial statements, will require completion and registration with the SEC of Form S-1 which includes an audited summary of operations for the last five fiscal years as well as many additional schedules and descriptions of the business. Each quarter subsequent to the filing, Form 10-Q must be filed; and within 90 days of the end of each fiscal year Form 10-K must be filed with the SEC. In addition, Form 8-K must be filed whenever significant events have occurred which are of interest to public investors. These forms must be filed in conformity with Regulation S-X, which requires considerable disclosures in addition to those normally required in audited financial statements. 2-21 BRIEF DESCRIPTION OF GAAS |HOLMES ACTIONS RESULTING IN FAILURE TO COMPLY WITH GAAS | |GENERAL STANDARDS | | |The auditor must have adequate technical training and |It was inappropriate for Holmes to hire the two students to conduct | |proficiency to per form the audit. |the audit. The audit must be conducted by persons with proper | | |education and experience in the field of auditing. Although a junior | | |assistant has not completed his formal education, he may help in the | | |conduct of the audit as long as there is proper supervision and | | |review. |The auditor must maintain independence in mental attitude|To satisfy the second general standard, Holmes must be without bias | |in all matters relating to the audit. |with respect to the client under audit. Holmes has an obligation for | | |fairness to the owners, management, and creditors who may rely on the | | |report. Because of the financial interest in whether the bank loan is | | |granted to Ray, Holmes is independent in neither fact nor appearance | | |with respect to the assignment undertaken. |The auditor must exercise due professional care in the |This standard requires Holmes to perform the audit with due care, | |performance of the audit and the preparation of the |which imposes on Holmes and everyone in Holmes organization a | |report. |responsibility to observe the standards of field work and reporting. | | |Exercise of due care requires critical review at every level of | | |supervision of the work done and the judgments exercised by those | | |assisting in the audit. Holmes did not review the work or the | | |judgments of the assistants and clearly failed to adhere to this | | |standard. | 2-21 (continued) |BRIEF DESCRIPTION OF GAAS |HOLMES ACTIONS RESULTING IN FAILURE TO COMPLY WITH GAAS | |STANDARDS OF FIELD WORK | | |The auditor must adequately plan the work and must |This standard recognizes that early appointment of the auditor has | |properly supervise any assistants. advantages for the auditor and the client. Holmes accepted the | | |engagement without considering the availability of competent staff. In| | |addition, Holmes failed to supervise the assistants. The work | | |performed was not adequately planned. | |The auditor must obtain a sufficient understanding of the|Holmes did not obtain an understanding of the entity or its internal | |entity and its environment, including its internal |control, nor did the assistants obtain such an understanding. There | |control, to assess the risk of material misstatement of |appears to have been no audit at all. The work performed was more an | |the financial statements whether due to error or fraud, |accounting service than it was an auditing service. | |and to design the nature, timing, and extent of further | | |audit procedures. | | |The auditor must obtain sufficient appropriate audit |Holmes acquired no evidence that would support the financial | |evidence by performing audit procedures to afford a |statements. Holmes merely checked the mathematical accuracy of the | |reasonable basis for an opinion regarding the financial |records and summarized the accounts. Standard audit procedures and | |statements under audit. |techniques were not performed. | |STANDARDS OF REPORTING | | |The auditor must state in the auditor’s report whether |Holmes report made no reference to generally accepted accounting | |the financial statements are presented in accordance with|principles. Because Holmes did not conduct a proper audit, the report | |generally accepted accounting principles (GAAP). should state that no opinion can be expressed as to the fair | | |presentation of the financial statements in accordance with generally | | |accepted accounting principles. | 2-21 (continued) |BRIEF DESCRIPTION OF GAAS |HOLMES ACTIONS RESULTING IN FAILURE TO COMPLY WITH GAAS | |The auditor must identify in the auditor’s report those |Holmes improper audit would not enable him to determine whether | |circ umstances in which such principles have not been |generally accepted accounting principles were consistently applied. |consistently observed in the current period in relation |Holmes report should make no reference to the consistent application | |to the preceding period. |of accounting principles. | |When the auditor determines that informative disclosures |Management is primarily responsible for adequate disclosures in the | |are not reasonably adequate, the auditor must so state in|financial statements, but when the statements do not contain adequate | |the auditor’s report. |disclosures the auditor should make such disclosures in the auditors | | |report. In this case both the statements and the auditors report lack| | |adequate disclosures. |The auditor must either express an opinion regarding the |Although the Holmes report contains an expression of opinion, such | |financial statements, taken as a whole, or state that an |opinion is not based on the results of a proper audit. Holmes should | |opinion cannot be expressed, in the auditor’s report. |disclaim an opinion because he failed to conduct an audit in | |When the auditor cannot express an overall opinion, the |accordance with generally accepted auditing standards. | |auditor should state the reasons therefor in the | | |auditor’s report. In all cases where an auditors name is| | |associated with financial statements, the auditor should | | |clearly indicate the character of the auditors work, if | | |any, and the degree of responsibility the auditor is | | |taking, in the auditor’s report. | | 2-22a. International auditing standards. b. PCAOB auditing standards. c. PCAOB auditing standards (reporting in the U. K. will be under international auditing standards). d. Generally accepted auditing standards. e. International auditing standards. f. PCAOB auditing standards (due to the publicly-traded debt). 2-1International Standards on Auditing (ISAs) are issued by the International Auditing and Assurance Standards Board (IAASB (http://www. ifac. org/IAASB/). Visit the IAASB’s website to answer the following questions: 1. What is the primary objective of the IAASB? Answer: The objective of the IAASB is to serve the public interest by setting high-quality auditing and assurance standards and by facilitating the convergence of international and national standards, thereby enhancing the quality and uniformity of practice throughout the world and strengthening public confidence in the global auditing and assurance profession. International Standards on Auditing (ISA) are used by auditors in countries that have adopted ISAs as their auditing standards. 2. What is the IAASB’s due process that it follows when setting standards? Answer: The IAASB follows a due process in setting standards. The standards-setting Public Interest Activity Committees (PIAC) identify new projects based on review of international developments and consultation with the Public Interest Oversight Board. †¢ The project may be assigned to a task force, which considers whether to hold a public forum or roundtable. †¢ Dra ft pronouncements are exposed for a minimum of 90 days. †¢ The task force considers all comments and whether re-exposure is needed. †¢ The PIAC votes on the approval or withdrawal of the pronouncement. Affirmative vote of at least two-thirds of the members, but not less than 12, is required to approve an exposure draft. Internet Problem 2-1 (continued) 3. The IAASB is committed to transparency. How does the IAASB make public information related to standards setting activities? Answer: The IAASB is committed to transparency. Where practicable, meetings are broadcast over the Internet or recorded. Meeting agendas and minutes are published on the International Federation of Accountants (IFAC) website. All exposure drafts are subject to public exposure for a minimum of 90 days. (Note: Internet problems address current issues using Internet sources. Because Internet sites are subject to change, Internet problems and solutions may change. Current information on Internet problems is available at www. pearsonhighered. com/arens).

Personal Statement Essay Example | Topics and Well Written Essays - 750 words - 3

Personal Statement - Essay Example Pursuing Master’s in this area will be a valuable investment for the future prospects since the business industry is growing tremendously and technology continues to advance at a high rate. I have deepened my understanding of marketing while pursuing the degree. In this respect, I believe that my knowledge in marketing will increase after pursuing my Master’s degree. In the 21st century, marketing is the most important department in any business whether small, large, or medium. The business world requires an individual who is adequately equipped to solve complex challenges that emerge in the marketing field. I believe that experts are required in this field to provide solutions and analytical skills of emerging the best in a globalized world. As such, I believe that furthering my studies will deepen my understanding of any business and thereafter, I will educate many people about the creative side of marketing and the psychology behind it. I look forward to learning mor e about this course at Master’s level so that I can offer the best services and make my career rewarding and fulfilling. MSc International Business Personal Statement I strongly believe that International Business is a great development as it permits to express my desire for business and hobby for travelling. The aim of pursuing this development is to develop my skills and understanding in the commercial world. The course is important as it allows students to understand the nature of technology particularly in the business world. Having completed a Bachelor degree in this course, I believe that the course has given me the sense of responsibility and commitment from, which I thrive for in this field. Specifically, I am eager to learn and increase my knowledge in this field. Pursuing a master in this course is important, as it will increase my knowledge in international business. After completing my Master’s, I believe that I will have opportunities to explore my passion and interests in this field as a competitive employer or employee. The course will allow me to utilise my skills and talents that I have, in essence, I love travelling all over the world. I have a great passion in the business world and I yearn to bring the best in this field. I perceive international business as a great course in today’s society due to globalisation and innovations in technology. As the business world becomes competitive, it requires experts to come up with the best strategies to remain competitive internationally. Pursuing MSc in international business is important since I will be adequately prepared to understand the process of globalization as a whole. Consequently, I will be competitive in the field of international business. I will have adequate knowledge that the society needs to solve complex problems that emerge in this field. MSc Project Management Personal Statement I have a strong expertise in the discipline of organizing, controlling, motivating , and planning resources. In the realm of education, I have established that the primary challenge of project management is to understand the project goals and objectives, and honouring the scope of time and budget. In my professional life, I have been involved in project management roles and this has made me aware of the diverse challenges that project managers face. I believe that the failure or success of projects, in political, social, and economic field rest on the quality of the project’s goals and the expertise of those involved in the project. In

Business Ethics in the Globalised Economy Essay

Business Ethics in the Globalised Economy - Essay Example While, The not-for-profit centers, which normally operates as a voluntary or charitable body has totally different form of administrative frame work . And, finally the government run institutions are the other type of systems that are usually fully funded by the government. The differences in the systems of administration are also reflected in their operations and functional outputs. The charitable hospitals have severe constrains on the resource generation and they mostly depends on the philanthropic contributions. Thus they are unable to attract the best talents in the respective fields which affect the quality of delivery. Bureaucratic set up, feeble decision making process, inadequate doctors and other support personal are the major issues affecting the smooth function ofa governmenthospital. But on the other hand a private hospital often tries to attain the premier position as their revenue is dependent on the patient volume alone. Well established management team, efficient doc tors and other par medical staff are the major attractions of the private hospital. But in the event of a economic slow down, the government hospitals are the least effected and the private hospitals often tend get affected at a higher magnitude. Thus unethical practices are said to be more possible and takes strong roots in these circumstances. And hence necessary pragmatic ethical policies need to be in place to ensure a well acceptable medical delivery system (Health Care). Due to these reasons the health care industries are chosen for the detailed analysis on the ethical practices in the business. Backgorund A good performing hospital would consist of a team of efficient doctors coupled with skilled support personnel, along with the well established equipments and diagnostic devices. Often the cost of health care has been experiencing high rate of increase which often makes the quality treatment inaccessible for most of the people. The ethical practices that are prevailing in these places need to be of highest level as it involves a matter of human and health (Health Care). The present situation of turbulent business weather has severe impacts of the operation of this industry too. The loss in jobs and reduced remuneration levels have started forcing people to opt for less costlier options, thus making all the premier health care operators not the prime choice of most of the medical attention seekers. But these situations too are not without solutions. Even during the period of recession and job losses, it is the responsibility of the company to deliver and support the desired level of service to the customers while considering the needs and aspirations of the employees (Wise Geek). Before moving into a deeper introspection of the analysis of various ethical models, it would be very prudent to have an overall assessment of the corporate practices, where business objectives could ride over the ethical rules. Besides evolving a pragmatic means of ethical practices, this sector could also motivate and hence create an attitude to implement a value-based operation in other sectors too (Health Care). Based on the detailed analysis available theories and models following initiatives are proposed for effectively implementing ethical practices during the turbulence experienced in the global economy. Promoting the concept of general well being as the organizational mandate. The

Comparison of the Role and Powers of the OMB to the CBO Essay

Comparison of the Role and Powers of the OMB to the CBO - Essay Example The conclusions made by CBO are generally not challenged though many scrutinies are done. Therefore, the services of CBO can be categorized into four areas. Firstly is helping the congress formulate a budget plan. Secondly is to help the budget process stay in the plan. Thirdly is to help assess the impact of federal mandates. Finally contributes to consider issues related to economic policy and budget. The office is purely analytical and is not involved in bill writing, conduct audits, enforce budget rules, or implement regulations (Dewhirst & Rausch, 2007). The overlap of CBO and OMB Both OMB and CBO are involved in scoring legislation costs. This includes the appropriation and direct spending included in authorization bills. Budget committees have the responsibility for determining the scoring effects of legislation for enforcement by congress. However, the budget committees rely on CBO estimate during congressional consideration of individual bill so that consistency with the budget resolution is achieved. The President utilizes estimates of OMB to determine the cost of budget-related legislation. OMB explains the differences or reconciles the two sets of discretionary estimates. The difference between OMB and CBO The difference between OMB and CBO lies on their roles and powers. The CBO is a legislative agency that is involved in advising the congress on the general budget matters. The first and foremost agency that is accountable to congress specifically the Budget Committees.

The Green Revolution Assignment Example | Topics and Well Written Essays - 500 words

The Green Revolution - Assignment Example During winter, I could specialize in wearing warm clothes instead of depending on heaters. I could resolve to using only the type of entertainment systems I am interested in at a particular time for example either a music system, radio or television. In addition, I could set the temperature of my water heater so that water cannot be heated to more than 120 iF. The California Energy Commission (2004) describes energy efficiency as doing the same job but using less energy. In this case, I could change my cooking methods for example using a crock pot or microwave and preparing several portions at once that will be packed separately and frozen for later use. I could also avoid making many dishes for one meal. Instead, I could make one-dish meals. Instead of using a drier to dry utensils, I could allow them to dry in the utensil. I could invest in energy efficient appliances for example shifting from using incandescent bulbs into using compact fluorescent lights (CFLs). If my heating coal supply came from Russia prices of electricity will change. According to Rosner (2009), the US produces more coal than Russia. This means it is cheaper to use this coal produced in the US than to import it from Russia. Importing coal will mean higher costs of production hence higher prices for electricity. One environmental law that is currently under debate before a state government is the Environment Protection and Biodiversity Conservation Act, EBPC Act, 1999. This is the main piece of legislation on the environment in Australia. It provided the Australian government with powers to regulate significant matters of biodiversity conservation and national environment. I support the reformation of this law because it will increase the effectiveness of the government in modern Australia. According to the Department of Sustainability, Environment, Water, Population and Communities (2011), the reform will make environmental conservation the foundation of

Ethical leadership that relates to the book three cup of tea Essay

Ethical leadership that relates to the book three cup of tea - Essay Example Tens of thousands of children in Afghanistan and Pakistan have seen the light of the day through his organization. Educate a child, you have educated a generation. Educate a generation, you have educated a country! Revolution through the pen is mightier than the revolution through the gun. The former will come to stay and enrich the society. The later, in the ultimate analysis, will destroy the humanity. Many failed revolutions, bear testimony to this fact and pages of history are daubed in the resultant bloodshed on account of such mindless revolutions. Mortenson was out to conquer K2, the world’s second tallest mountain. That failed, was a personal disaster, he was rather terminally ill caught in a very difficult situation. Residents of a small village in Pakistan, Korphe came to his rescue. He recouped his health with a determination that resulted in a precedent-shattering silent revolution in the field of education. One man’s determination and will had fructified to benefit countless impoverished children. A small project has since grown up into the Central Asia Institute that has demanded attention of all right thinking people across the world. He achieved the impossible in an impossible region. Mortenson recalls his initial experience in the land of so-called Muslim extremists. â€Å"Mortenson was unsure how the mullah felt about having an infidel in the village, an infidel who proposed to educate Korphe’s girls. Sher Takhi smiled at Mortenson and led him to a prayer mat.†(p.142) Humanity had triumphed over religious bigotry! I entirely agree with the viewpoint of Mortenson that America or any other country for that matter must fight Islamic fundamentalism, through collaborative efforts by fighting poverty and providing access to education, including educating the girl-child. This is the only option to permanent peace and to terminate mindless military adventures. I find a very interesting observation about the mind-set and cul ture of the people in the backward mountain area where Mortenson was operating. â€Å"If you want to thrive in Baltistan, you must respect our ways,† Haji Ali said, blowing on his bowl. â€Å"The first time you share tea with a Balti, you are a stranger. The second time, you are an honored guest. The third time you become family.†(p.150) This is the significance of Three Cups, which is a great cultural decoction, that blends people of diverse origin, diverse beliefs and diverse religious affiliations, together. Philosophy and spirituality are not about the scriptures and lengthy text books alone. That which is not practical cannot be spiritual either! Every spiritual idea must stand the test of practicability. To speak about good ideas is good; but to go good work is the best option for humanity. Oratory is not experiencing. Mortenson has shown to the world that a school in a village is more beneficial to the humankind than, lengthy research papers on education read in the air-conditioned auditoriums. The best revolution is silent. The first chapter of the book titled â€Å"Failure† is the foundation stone for the â€Å"educational empire† that Mortenson was to build during the next twelve years, in the region that perhaps gave him his second life. He was spearheading his campaign of education in a region where the literacy rate was 3%. Children wrote on dirt with sticks. The very interesting part of the book is, according to me is the transformation of Mortenson to a

Cinematic Technique & Its Use in Les Amants Du Pont Neuf (Lovers on Research Paper

Cinematic Technique & Its Use in Les Amants Du Pont Neuf (Lovers on the Bridge) - Research Paper Example entary element of the movie manages to capture the real sights and sounds of life of the homeless in Paris and brings the viewer in touch with how life really appears to be like for such people. In setting the scene for the plot involving Alex and Michele, the movie shows Alex returning 'home' and finding his sleeping place occupied by a strange lady. Hans, an older 'resident' of the bridge attempts to get Michele to leave but Alex prevents her eviction. Michele had run away from home after the breakup with his boyfriend and was suffering from an eye disease. Eventually, Michele gains acceptance by Hans and a series of events leads her friendship with Alex growing stronger. They eventually end up in a brawl of romance and Michele becomes part of Alex's life. Michele's family begin to look for her and her eyesight gets worse. Alex, sensing that Michele's departure from him will mean emptiness does everything she could to prevent Michele's family from finding her. The storyline of this movie is strongly enhanced by the cinematic techniques that utilizes very professional techniques and skills to tell the story. The narration is strongly complemented by these tools and techniques which bring the story to bear. This paper examines the technical details and tools that are used by the film crew to present an otherwise simple mundane story in a way that merits the international attention this movie acquired. The ingenuity of Carax is first examined from the overall perspective and then an effort is made to examine specific techniques that the writer identified in the movie and the intended effect it makes on a viewer. Professional Reviews of Les Amants Du Pont-Neuf There are numerous reviews of this movie which give an overall analysis and assessment of the major cinematic... This paper is a literature review of the movies Les Amants Du Pont-Neuf which is recast in English as The Lovers on the Bridge. There are numerous reviews of this movie which give an overall analysis and assessment of the major cinematic techniques and misc-en-scene of the whole movie. Most of the analysis provides very positive views and opinions about Carax's movie. Critic, Pragasam states that the film uses elements of cinematography to capture the humanitarian crises that exist amongst France's homeless populations. He emphasizes on the overall ability of the movie to capture scenes of the life of people who live on the streets of France through various techniques which makes it educative. He also mentions the ability of the movie to incorporate elements of the French Bicentennial celebrations and how it was expertly blended into the movie through the camera works and efforts of the crew. He emphasizes on the juxtaposition of the explosion of the love between Alex and Michelle wi th the fireworks which are carefully captured in the background behind the two as they dance through the 'rain' of excitement and incite the emotions of viewers. Clearly, this pioneering work has found its way into numerous videos and it is now very symbolic of directors to show a scene of love with a distant view of fireworks somewhere in the background. Daley & Dowd critiqued this film into great detail. They identified that Carax managed to evoke the life of the street dweller through many artistic methods like capturing very mundane but crucial elements of street life.

Theology & Wisdom Research Paper Example | Topics and Well Written Essays - 2250 words

Theology & Wisdom - Research Paper Example This becomes significant not only because it re-echoes the Jewish faith but because it counters the notion of the belief on pluralist God, which was the dominant notion or belief during the ancient period. This concept is significant in the understanding of the notion of god vis-Ã  -vis evil because as it removes the plurality of gods, it opened the tension between the goodness of God and the presence of evil. This tension necessitates justification as the presence of evil in the world does not only posit a contradiction to the goodness of God but it also acts as a counter-claim for the one God being all-powerful. Ben-Sira claims that there are certain attributes ascribed to God alone. These are God is one and the same. God is eternal. God is the all and in all. This means that God is both transcendent and immanent in all creation. God is the creator. God is powerful and His power is manifested in the creation when He created everything out from His words. God is omniscient. God knows everything even the deepest mysteries of the cosmos and He sees thongs even before they come to be. God is merciful and His mercy is to all people whether gentile or Jew. As God is merciful, God is also righteous - He punishes those who are wicked and unrepentant of their sins and He shows His filial love and protection to those who are faithful. These attributes do not cover the immensity of God. These attributes are simply those, which the human mind and faith can grasp in the midst of God’s immense goodness and power. However, if God is these as understood by the human mind and heart, why it is evil? Ben-Sira asserts that the presence of evil in the world is the result of two factors, namely the origin of sin and the conflict of the freewill.

Personalized Nutrition And Exercise Plan Essay Example for Free

Personalized Nutrition And Exercise Plan Essay For as long as I can remember, I have always had some sort of struggle with my weight. When I was younger, I was a top ranked gymnast and it was extremely important for me to maintain a low, yet healthy weight. I managed to be successful with that for years up until the time that I got severely injured ultimately forcing me to quit competing. Upon quitting gymnastics, I hit puberty, my body drastically changed, and access weight has been an issue ever since. The birth of my two children has not helped my struggle with weight as I had gained 40 pounds with each pregnancy. As you can see, my outstanding weight issue is what will be discussed in this paper. Up until now my diet has consisted of whatever and how much of whatever I chose to eat. I have never paid attention to calories, nutritional facts, or the size of portions. I have always just eaten what I wanted to eat until I had felt like I had had enough. Although I struggle with my weight, I have never been considered â€Å"fat† by those around me. My height is 5 feet 4 inches and my weight is 175 pounds. When I enter this information into a BMI calculator it gives me the body mass index of 30 which is considered moderately obese. Just hearing the word obese gives me a horrible feeling and makes me want to cry. I have never considered myself obese. However, at the same time I am constantly disgusted with my body. Throughout my journey through this class I have been able to think of many goals to set for myself to allow me to be healthier. First, I will start with my nutritional goals. The first nutritional goal I will talk about is my daily caloric intake. From now on, I plan to limit my daily calories to 1200 making sure I do not fall below the 1200 count. I realize how important it is to consume at least 1200 calories a day; falling below the 1200 calorie count can lead to dangerous, unhealthy weight loss as well as poor nutrition. My second nutritional goal is to pay attention to the percentages of each thing I am supposed to include in my diet such as protein, fiber, vitamins, and so on. For example, I want to make sure I consume the recommended 45 grams of protein and be careful that I do not exceed this amount. Staying within my recommended nutritional needs is important for a successful weight loss. Next, I will move on to the goals I have set for myself when it comes to exercise. As mentioned in a previous assignment, I usually try to take Zumba classes twice a week, Tuesdays and Thursdays. These classes are a minimum of an hour in length. I have talked to my instructor and found out that Zumba burns a minimum of 500 calories an hour for the weight range that I am currently in. Burning 500 calories in an hour is amazing and definitely helpful when it comes to losing unwanted weight. I plan to stick with my two Zumba classes a week. My second exercise goal is to spend 30 minutes each morning, just after waking, doing some sit-ups, push-ups, and crunches. My husband, who is a huge health and workout fanatic, has informed me that doing a short workout first thing in the morning helps kick up your metabolism. Lastly, the most important goal I could possibly set for myself would be to increase my water consumption. I have never been a fan of water because I have always thought of it as something will a dull taste. There are weeks when I can go without drinking any water. It seems as though I get my hydration from foods, some juice, but mostly soda pop. Soda pop is, by far, my worst addiction. Every time that I eat I feel as though I need to drink a pop with my food. I plan on eliminating pop from my diet and replacing it with water. Certain actions will be required to ensure I reach my goals. I will start planning out meals and making sure they have the appropriate amount of calories needed. When it comes to shopping for groceries and ingredients, I will take the extra time needed to carefully organize a shopping list that way I can avoid buying compulsively. This will make it easier to not only eat healthier, but buy healthier so that I do not have any high calorie, diet blowing snacks hidden in the house. With any goals that you set in life there will always be times when you run into complications. When it comes to my exercising goals I feel as though my family and children may complicate some of my plans. I cannot necessarily attend a Zumba class while my husband is at work and a sitter cannot be found. There may also be times when we are on the run and healthy food just is not an option at the time. Holiday meals are also a time when my caloric intake may be higher than normal. I just have to realize that even if I do mess up every now, or choose to splurge, I must continue on and not give up or lose motivation to complete my goals. In order to determine whether or not I succeed with my goals I will need ways to measure the success. I will start out by taking measurements of my body including areas like my waist, hips, thighs, arms, and chest. Even though I may not see a huge difference on the scale the inch measurements taken will be the deciding factor. I will also plan to include my husband and family in my goals so that they are informed about them and can help aid me in the journey of completing them. If friends and family know it will make it easier to stay motivated. Failure to truly commit myself to this plan can lead to morbid obesity. There are so many health risks that include heart disease, stroke, high blood pressure, diabetes, cancer, gallbladder disease, gallstones, osteoarthritis, gout, and breathing problems such as sleep apnea and asthma. Staying healthy is so important to me now more than ever. I want to live long healthy lives and be able to watch my children grow up, graduate, get married, and have my grandchildren. Obesity is such a serious problem and surprisingly it affects over 34% of American adults (Hellmich, 2010). That number is astonishing to me! I feel as though this plan will work out great for personal weight loss. Experts have spoken about how weight can be loss with simply dieting, however, they have also pointed out the dieting accompanied with exercise will increase your results (Exercise and Weight Loss, n.d.). By decreasing my caloric intake and increasing the amount of physical activity I can be sure that I will shed some, if not all, of the unwanted pounds, not to mention, live a healthier life. With some exercise and diet plans changing circumstances can force you to make alterations to your plan. Many people may include physical activity that can only take place outdoors; however, I have set goals that can be performed either inside or outside all year long. The changing seasons will not have an effect on the diet and exercise plan I have laid out for myself. The only circumstance that may slightly affect my diet and exercise plan would be pregnancy. My husband and I have discussed the possibility of having another child sometime within the next two years. If pregnancy does arise then I will have to make alterations to my plan such as adding 300 calories to my diet a day as well as avoid doing sit ups because of the possible damaging effects to the abdomen. I can, however, still participate in my Zumba classes which will be an outstanding exercise. In conclusion, as outlined above, I have set forth an easy yet effective nutritional and exercise plan. I truly believe that if I alter my diet to eating the recommended 1200 calories a day and increase my physical activity I will be successful in my weight loss. It is important for me to keep in mind that the 1200 calories should consist of healthy foods not exceeding my recommended protein, fat, and other intakes. I have my heart set on losing weight and finding a healthier me and with this mindset I know I can succeed! References BMI Calculator Plus: Personalized BMI for Your Body Type and Metabolism. (2008, November 26). WebMD Better Information. Better Health. Retrieved May 12, 2011, from http://www.webmd.com/diet/calc-bmi-plus Exercise and Weight Loss. (n.d.). WebMD Better Information. Better Health. Retrieved May 12, 2011, from http://www.webmd.com/diet/exercise-weight-control Hellmich, N. (2010, January 13). U.S. obesity rate leveling off, at about one-third of adults USATODAY.com. News, Travel, Weather, Entertainment, Sports, Technology, U.S. World USATODAY.com. Retrieved May 12, 2011, from http://www.usatoday.com/news/health/weightloss/2010-01-13-obesity-rates_N.htm Obesity, Cholesterol, and Heart Disease Weighing Your Risks. (n.d.). Retrieved May 12, 2011, from http://www.webmd.com/cholesterol-management/obesity-health-risks

Cult and Terror Groups Essay Example for Free

Cult and Terror Groups Essay No one in his right mind would volunteer to join a terrorist group or a cult. It boggles the mind why people would allow themselves to suffer by joining a secretive organization that demands absolute obedience and self-less sacrifice. But then again, one has to see it form their point of view for the outside world may see a terror group or a personality cult but for the members they see different. They see themselves a part of a freedom fighting organization or a group that exists to save the world. Irregardless of what is the correct view the question remains – why would anybody wants to be a terrorist or a member of a cult? This study will take a look at cults and terror groups based on the writings of The Jonestown Cult It has already been said, no one in his right mind would like to join a cult. And here is why, in a nutshell, a cult is secretive organization where members surrender their collective rights to follow the whims and desires of a leader or a small group of leaders. Who would like to be part of something like that? Who would surrender personal freedoms on account of another human being? But there are at least three major reasons why an unsuspecting person is sucked into a powerful black hole such as a personality cult and these are enumerated as follows: 1. A deep emotional and psychological need that finds fulfillment within the cult; 2. Finding a sense of purpose in the vision of the leader(s); and 3. A series of events or signs that seems to confirm the sincerity, divine right, and authority of the particular leader. Emotional Need There is no need to elaborate on Debbie Claytons emotional and psychological problem. But there is a need to reiterate that it is his need for his fathers attention and a great need for a deeper relationship with his mother that made it easy for her to join Jonestown. A cult will offer the same sense of camaraderie and a family for someone despairing for such emotional and psychological salve. Debbie adds that it is not only his utter sense of failure and desperate need to connect with real people, but is also her background that prepared her to accept Jim Jones. She realized that she always had this deep felt need to please her father. And when her father was no longer there as the object of her childish affections, Jim Jones was ready to take his place. A Sense of Purpose Debbie Clayton needed help so she can set her priorities straight. She tells herself shes lost and she has found the way when Jim Jones pointed to her the right way when he declared, â€Å"Come forward. Be a part of a fellowship that will work to rid our society of hatred, racism, and poverty. I am inviting you to join in a new beginning, a life you can feel challenged by. Through my ministry you can help make history† (as cited in Clayton). And for Debbie it was hard to resist. The only problem here is that the cult leader was not there to fulfill Debbies dreams but instead used her to fulfill his vision. Jim Jones knowingly or unknowingly made Debbie accept a new reality, that the cult leaders goals and aspirations are now her main priorities in life. A true leader will serve ad will make other people discover what they are meant to be and then support that person until he or she realizes their dreams. Confirmation This is a very interesting aspect in the study of cults, in the case of Jim Jones and his interaction with Claytons and the subsequent joining of Larry – after three years Debbie Clayton joined the cult – into the Jonestown community. It must be understood that the confirmation can be likened to a sign or an event that is so unlikely that the person could not help but conclude that the cult leader is genuine and has the divine authority to lead. These signs can be witnessed by the members or heard it as part of the history of the organization. Going back to the series of events that led the Claytons in accepting the leadership and authority of Jim Jones, the first sign was Larrys seemingly miraculous exemption from being drafted in Vietnam, with the help of course from the charismatic leader. The second sign was the realization that Jim Jones was correct about his opposition against the war in Vietnam, the third sign was knowing about Jones exploits such as being appointed as a Director of a certain Human Rights commission when Jones was only 31 years old. The fourth sign was Jim Jones adopting three Korean orphans and having a Negro for an associate. For Debbie Clayton her confirmation was in knowing all of the above and in seeing a letter to Jim Jones that was singed by then Governor Ronald Reagan. One could only surmise what is going on in the minds of Larry and Debbie Clayton but their thought process could be similar to the one below: ? Jim Jones is 100 percent genuine because he went to great lengths just so he can demonstrate his principles in action; ? The letter exempting Larry from being drafted in Vietnam and Ronald Reagans letter validates Jones as a great leader; and ? A vibrant mixed congregation is irrefutable proof of his compassion and deep love for the minorities who are usually treated as outcasts and second-class citizens in America. Inferences It is interesting to point out some of the ideas gleaned from Debbie Claytons narration of her experience inside Jonestown. Some of the more fascinating ideas that almost jumped out of the pages is the realization that cult members are not poor and that they are not uneducated, in fact many of them were really smart – the college or university type. For instance one could easily tell that Larry, Carolyn, and Debbie are the sort that can afford to earn a college degree and that their families had the means to allow them to get what they want in life. Another interesting thing that needs mentioning here is the idea that cult members will normally not dig deep enough to paint a coherent understanding of their doctrines etc. For instance Jim Jones claims to be Christian and yet he also teaches a form of reincarnation. A quick survey of Christian history and Jesus teachings will reveal that it cannot mix with reincarnation that should have been a warning for Debbie but once the three aforementioned factors are in effect, the person would only hear what he or she wants to believe at that point. Terrorists It can be argued that those who wanted to join a terror group do not see themselves as terrorists. At least they see themselves as soldiers and freedom fighters. Although Jessica Stern pointed out that, â€Å" developing a single profile of suicide bombers in nearly impossible† (as cited in Stern), one can easily conclude that economic difficulties, politics and religion are the major factors that made them to join. It is not uncommon to discover that families of suicide bombers are taken cared of after their martyred sons successfully carried out a mission. On the religious side there is no need to elaborate as to its impact on the recruitment process. But it is interesting to point out some of the important aspects of Islam. First of all, Islams founder Mohammed was the first to use the ten virgins and promise of paradise as part of the perks and privileges of joining Islam. It is curious why Stern did not elaborate on this and instead went on trying to defend Islam as a non-violent religion when Stern herself quoted portions of the Koran justifying killing for the sake of achieving religious goals. The political aspect can be summarized in one word – Israel. Their hatred for this tiny nation is understandable but it is hard to believe that a person can kill himself simply on the basis of political ideologies. This brings to the realization that religion and politics are seen as one, the intermingling is hard to separate. This means that religious beliefs help shape their politics. Intense hatred for Israel can be explained by the constant fighting. But knowing that the Arabs hated Israel even when the nation was still in its fledgling state after World War II plainly reveals that there anger is fueled by something more than the need for retribution and this is because the Arabs were the first to strike. Fanaticism If terror groups and cults are compared and contrasted one fact becomes visible and it is their fanatical obsession with their respective organizations and blind obedience to their leaders. But here the similarities end. For cults there seems to be a pattern of first having found an answer to their deep emotional and psychological need. This is the point of entry for cult members. For the terror group on the other hand there may be also be a an emotional and psychological need but this is eclipsed by religion and politics. A cult member may later on express love for the community but it can be argued that he or she is only doing so because the community is the source of love, affection, and the main reason why he or she can satisfy that aching emotional and psychological need. For the terror group on the other hand the reasons are less selfish. It is as if the recruitment process is being reversed. For the cult the self-help comes first that is why they will join the group. For the terror group, the community comes first and then self-help such as money for their families comes in as part of the perks and privileges. Deadly Intent A cult may be characterized as a group that is fanatical about a certain set of beliefs. It can be religious or ideological and there is nothing wrong with that. The Greenpeace Movement, a group of environmental activists can be as fanatic as the best of them but the only difference is that cult groups are in business because they want to save the person or the community. The terror group on the other hand is focused on killing others. It can be argued that cults are capable of killing but it is not the usual pattern. On the other hand terror groups used murder and suicide bombings as their main tools. Frustrations One is bewildered by the lack of diplomacy. If Islamic radicals believe that they are in the right path and that their religion is the only path then why would they encourage their members to go on dialogue with their Western counterparts? It does not require a rocket scientist to realize that the more attacks on the U. S. mainland will only increase retribution. But this is just one of the major reasons why dialogue is needed. The more important reason why they must engage in dialogue is the simple fact that they are killing innocent civilians. Not only is their tactics not working to make the world aware of their plight – as of recent history Afghanistan and Iraq were reduced to rubble by incessant fighting – they are also killing those who have nothing to do with Middle East politics. Conclusion It is fascinating to study the similarities of cults and terror groups. Both types of organizations or community require a charismatic leader and blind obedience to the same leader. But this is the point where their paths would diverge. The leader of the cult will help his members only because he wants them to make his dreams and aspirations their own. Thus the cult operates on a more personal level, each group characterized by the personality of the cult leader. Terror groups on the other hand – specifically Islamic terror groups – are bent on killing for the sake of forcing the issue. Cults are fanatical but murder and suicide bombings are not their main tools of choice. Works Cited Layton, Deborah. Seductive Poison: A Jonestown Survivor’s Story of Life and Death in the People’s Temple. Doubleday, 1998. Smith, Paul. The Terrorism Ahead: Confronting Transnational Violence in the Twenty First Century. M. E. Sharpe Publishers, 2008. Stern, Jessica. Terror in the Name of God: Why Religious Militants Kill. Harper Collins, 2003.

Advent Of The Printing Press

Advent Of The Printing Press The printing revolution and advent of the printing press is an event against which there is no other even approaching in importance in the history of mankind. Nowadays, even in the electronic age, it is hard to imagine a world without the printed word. However what the printing revolution and classic cases of revolution, such as Russia (1917) and France (1789), have in common is not as clear cut as the scale of its impact. This essay will seek to evaluate the revolutionary qualities of the printing revolution in the context of the Reformation and the rise of modern science. It will begin with a brief introduction to the features of the printing revolution. Following this will be a discussion based around the extant literature on the word revolution from which an adequate set of criteria will be derived. These criteria will subsequently be used as the benchmark against which the revolutionary characteristics of the printing revolution will be measured using the evidence presented. By taking a retrospective look at two major events in the aftermath of the printing revolution I hope to be able to determine the viability of calling the printing revolution a revolution with a degree of certainty. Subsequently I will consider the impact the printing revolution had on other revolutions, and whether it was a pre-requisite for revolutions in the future. The paper will close with an assessment of which of the features of revolution apply most to the printing revolution, followed by a brief discussion of criticisms of the concept as proposed by Eisenstein. The late fifteenth century in Europe saw a dramatic shift in the way texts were reproduced. Before the invention of the printing press there was a reliance on handwritten manuscript reproduction, a slow and incredibly time-consuming process. Man (2002) provides some idea of the times involved when he states that one 1,272 page document took two scribes five years to copy.  [2]  Like any human, a scribe was also susceptible to error and because texts were copied this meant that an errors were copied again and again. Gutenbergs invention of the printing press around 1440 would mark a turning point in the history of human civilisation. Although printing had existed before with wood-blocks, it was the ability to edit and correct a text in every copy which made Gutenbergs invention so important.  [3]  He also made it possible for a large number of uniform copies to be produced. The spread of this technology from Mainz to all corners of the continent came quickly and was motivated by profit, as rather than any attempt to spread culture widely. Printing presses were established in quick succession in Cologne (1464), Basel (1466), Rome (1467), Venice (1469), London (1480) and Stockholm (1483), the centres of international trade at the time.  [4]  Gutenberg laid the foundations of modern publicity..which is dependent on the identical mass-production of free combinable letter-units in almost infinite variety of composition.  [5]  The importance of his invention to human civilisation is unquestionable and it has had one of the longest lasting legacies of any. What remains up for debate, however, are the revolutionary qualities of the printing revolution. Any discussion of how revolutionary an event was requires a suitable definition of the word revolution. Constructing a definition is, however, a difficult task as the number of attempts at doing so shows; there is little consensus as to what revolution actually means. Despite this lack of agreement certain words are predominant in definitions, such as violent, brief and success.  [6]  A thorough debate over differing definitions is out of the scope of this essay, although a brief mention of some ideas is important to shape an answer to the question. Eisenstein highlights the issues around the use of the word revolution in the context of printing, and argues that there are actually two different uses of the word as an overarching concept. The first of these is what is broadly what will be discussed in this essay and what most historians use the term for; that is, a significant break from a long-standing condition. The second is a prolonged, irreversible, cumulative process with ef fects that become ever more pronounced the longer it goes on.  [7]  She cites the Industrial Revolution as an example of this more drawn-out sense of revolution. Both the conventional and the secondary definitions have their criteria fulfilled with the printing revolution. In the first instance, the speed of the change shows the revolutionary nature of the printing revolution. It wasnt so much that a new innovative machine was conceived in Mainz that is important; it is that it began to be used in so many places in a short space of time. By the 1490s each of the major states had one important publishing centre and some had several notes Hay. Correspondingly, Man says that by 1480, 122 towns in Western Europe had printing presses.  [8]  The speed and breadth of the spread of the technology, and specifically the replacement of hand-copying with printing as the chief mode of book reproduction, is enough for Eisenstein to consider the printing revolution a revolution in the sens e of the word that most historians use. The justification for the printing revolution being typical of the second use of the word is based on its longevity. The output of 500 years of printing along with millennia of hand-writing, and the expansion of knowledge, show the irreversibility and length of the process. Indeed, it is a process which has not yet reached an end. This raises another important point; can it be a revolution if the process has an unquantifiable end? It is safe to assume that the majority of people, when asked to define revolution, would include a notion of violence. Images of mass beheadings in France and street battles in Russia no doubt contribute to this. Friedrich (1966) defines revolution as the sudden and violent overthrow of an established political order.  [9]  This applies neatly to the classic cases but not so to the printing revolution, where the affected party was not a political entity but writing by hand. Similarly, although more extreme, Arendt (1965) states that war and revolution are related, going so far as to say revolutionsare not even conceivable outside the domain of violence.  [10]  Both these definitions and the use of the word violence are insufficient in trying to explain a non-political, technological revolution. Preferable would be to take the idea of violence and use the implicit idea of destruction,  [11]  such as the definition proposed by Trimberger (1978) where a takeover destroys the economic and political power of the dominant social group of the old regime. This also shows that a revolution has an element of replacement; a revolution is not just seeking to overthrow and destroy what is already there, it also substitutes old for new. The speed and depth of change caused by a revolution is also a recurring theme in definitions. Neumann (1949) defines revolution as a sweeping, fundamental changeindicating a major break in the continuity of development.  [12]  He also makes a significant distinction between revolution and evolution, where the former is such a radical separation and the latter is a persistent transformation within the existing institutional framework; the parallels with Eisenstein are clear. Revolutions can be seen as only accelerating and crystallising the evolutionary process. Similarly, Johari (1987) sees revolution as essentially meaning a sudden, fundamental and major transformation. Kroeber (1996) defines revolution as all demands, suggestions and attempts at radical change.  [13]  Once the revolutionary processes have begun parts of culture and society and different relationships between people may be fashioned anew. Revolutions signify drastic and fundamental change. The use of the wo rd radical also implies an element of speed to events. It is this velocity of change which separates revolution from other ideas of change such as reform and revolt.  [14]   The final overriding feature of definitions of revolution is that the process must be successful, and this success is where a movement overturns a regime.  [15]  All the definitions considered above imply that the revolution does end with the goals of the movement attained. This fact is evident through the historiography of rebellions and revolution; it is not chance that has named the failed uprising in Ireland in 1798 the Irish Rebellion but the action in the thirteen British colonies of America the American Revolution. For the printing revolution to be considered successful it will have to remain an established and useful medium of communication. The definition I will use in this essay will be a blend of the previously proposed definitions that have been discussed. Although most are designed to refer to political and social change they do have elements which can be transferred to non-political events. For the printing revolution to be called a revolution or revolutionary it must destroy and replace what was previously the norm, contain some sense of radical change and upheaval over a short space of time and prove useful and successful. These are the criteria against which the revolutionary properties of the printing revolution will be measured in the rest of this essay. The Reformation was one of the defining events of the early modern period in Europe. The role of the printing press is a hallmark of the process by which the old Catholic Church became ever more rejected and the Protestant Church was founded. Indeed it seems difficult to exaggerate the significance of the Press, without which a revolution of this magnitude could scarcely have been consummated.  [16]  A detailed enough discussion to do justice to the impact of the book on the Reformation is out of the scope of this essay; instead it will focus on Germany, the birthplace of the movement. The importance of the printing press for religious reform cannot be underestimated, as all of the attempts at reform prior to the invention and diffusion of the printing press were rather easily suppressed by the Church.  [17]  The most famous example of such attempts is that of Jan Hus in the early fifteenth century. After his martyrdom in 1415 a series of wars broke out and the Hussites formed a rival church in Bohemia, but their sphere of influence never really extended beyond this small area as they had no way to transport their ideas.  [18]  Away from the Continent in England there is a dissimilar story though. The Lollard movement had been avid readers and writers, and had sealed the relationship between heresy and books in the early fifteenth century before Gutenberg. Over 230 manuscripts of the Lollard Bible survive and evidence suggests large quantities of ephemera were also produced.  [19]  However, the ultimate failure of the movement suggests that this was not enough. Rubins argument that highly centralised institutions are able to easily suppress small revolts that are not able to spread due to a lack of information technology seems to be accurate. The printing press did destroy the use of manuscript in revolts as it was not able to be widely reproduced and distributed. The Reformation was the first movement to make full use of the printing press technology and it is no coincidence that it was the most successful of the period. The Reformation also saw a massive break from past ways of campaigns for change. For the first time in history a mass propaganda campaign could be carried out, and it was used to its full extent.  [20]  The Reformers saw how it made rapid dissemination of materials possible, and for this reason Luther saw the printing press as a gift from God who wanted to drive forward the cause of true religion to the ends of the earth and to make it available in all languages.  [21]  Luthers Theses against clerical abuses, which sparked the Reformation, had been seen in every part of Germany within 15 days of him posting them to the chapel door in Wittenberg.  [22]  The ability to spread information and ideas quickly was crucial to the Reformation. Once Luther had nailed his Theses to the door by a stroke of magic he found himself addressing the whole world and as such the start of the Protestant Revolt can be directly attributed to this act.  [23]  The speed at which pamphlets by Luther could be printed and sold was phenomenal; four thousand copies of An den Christlichen Adel deutscher Nation von des Christlichen Standes Besserung were sold in 5 days, and in total there were seventeen different editions of the work.  [24]  Similarly the pamphlet Von der Freiheit eines Christenmenschen underwent 18 editions in a single year.  [25]  The course of distribution of literature shows the revolutionary qualities of the printing revolution. Whereas previously the dissemination of new ideas would have been through word of mouth or by copying, the use of the printing press meant that the same material and thoughts could be spread uniformly and quickly during the Reformation. The sheer speed and volume of materials and the way they were used signified a radical change from what had gone before. The Reformation was the first real example of the power of printing and was the first propaganda campaign conducted through the medium of the press.  [26]   The usefulness and successfulness of printing in the Reformation is clearly demonstrated by the vast amount of editions of writings published. Rubins empirical study of the spread of the Reformation and the importance of pamphlets to it shows that cities which produced pamphlets were more likely to be Protestant than Catholic throughout the sixteenth century, although the effect did diminish over time.  [27]  Despite the obvious success of the printing press described, Luther and his contemporaries held reservations about the number of books being published. Hauser invites us to consider what might have been if, for example, the printing press had have been around for the Hussite Wars in the early 15th century.  [28]  Such counterfactual, what if questions are interesting but would place too much emphasis on the role of printing. It would be going too far to say that the Reformation was the child of the printing revolution; this ridiculous thesis is indeed just that.  [29]à ‚  It was not books, publishers and propagandists who caused the Reformation. Religion had become more and more of an issue in the preceding years, and was now at the forefront of peoples minds. Luthers grievances were quickly echoed by both laymen and clerics, which according to Rubin indicates there were deep-rooted anti-Papal sentiments before Luther.  [30]  Printing was simply the medium of exchange through which people learnt about these new ideas, it was not the new idea in itself. There is no question that the Reformation would not have had the success it did without the ability to disseminate information quickly and widely. Having considered the three key elements of a revolution discussed previously, it is clear that in the context of the Reformation the printing revolution can be justifiably called as such. The use of printing presses to create and widely distribute material marked a radical break from the previous ways to spread ideas. Both the speed and volume of production of books and pamphlets were on a scale unlike anything seen before and would certainly have been impossible without mechanised printing. The printing revolution and its impact upon the Reformation show its success; there is little doubt that without it the Reformation would have taken a different course. However, as Postman points out, it is questionable as to whether the Catholic Church would have fallen had the printing press been used exclusively for the reproduction of pictures, as is conceivable.  [31]  It was the use of the printed word which was the crucial factor in the Reformation, not simply the invention of the pri nting press itself. The Scientific Revolution changed the way humanity saw and studied the world around it forever. Until the early modern period scientific observers, for they were only that, simply read doctrine which had been published previously and took that as truth. The Renaissance changed this and more people began to ask scientific questions, and the use of printing served to galvanise the scientific community. It was in this time that the three cornerstones of classical intellect, Ptolemaic astronomy, Galenic anatomy and Aristotelian physics, met their downfall and were replaced by the science of Copernicus and Newton. The advent of printing allowed for faster copying of works compared to manuscript, of that there is no question. However it was not simply a case of one replacing the other; a lot of works remained in manuscript form for a large amount of time once printing technology had been developed. Mathematical works frequently were released in print yet the Triparty by Nicolas Chuquet, the most original work on algebra and arithmetic from the latter half of the 15th century, remained in manuscript.  [32]  Similary, De triangulis by Regiomontanus was not printed until 1533, nearly 60 years after his death.  [33]  The printing revolution did not have as great an impact on the production of manuscripts as might be thought. Given this, the printing revolution may not have been as revolutionary in science as the Reformation. Although there were a lot of works published in print it did not totally take the place of manuscript and as such cannot be considered truly revolutionary event. The printing revolution created a huge contrast between the medieval and early modern periods. A noteworthy example of this is raised by Eisenstein in the development of astronomy around the time of Copernicus. As a young student in the 1480s Copernicus would have struggled to get a single copy of Ptolemys Almagest, which at the time was the authoritative work on the cosmos. By the time he died in 1543 three different editions were available.  [34]  In a similar vein, in 1499 Aldus published a collection of the works of the ancient astronomers in five folios in Latin and Greek.  [35]  Publication of classical works made them accessible to a lot more students and scholars than previously. In turn, this meant that they could be analysed, scrutinised and updated. The same is true of journals and new discoveries; it was because of the printing press that the idea of peer review and experiment duplication became familiar. The spread of knowledge went beyond just books and journals , however. The invention of the telescope also shows the impact that printing had. Although the object was invented in the Netherlands with a patent granted in October 1608, Galileo in Italy had heard of it by November of the same year.  [36]  News of it was also widespread in other parts of the continent.  [37]  The publication of a French newsletter, The Embassy of the King of Siam Sent to His Excellency Maurice of Nassau, in the same month detailing the invention meant that the news was able to travel uniformly and quickly to other intellectuals in Germany, France and Italy. The next year telescopes were on sale in Paris.  [38]  The spread of knowledge, both academic and practical, shows the revolutionary qualities of the printing press. The success of the printing press in the context of the Scientific Revolution is clear. The ability to spread ideas and information widely and quickly allowed for an acceleration of scientific discovery and progress unlike anything that had been seen before. A study of Copernicuss De revolutionibus proves this point.  [39]  It is shown that a first edition in 1543 consisted of around 450 copies with a similar run in 1566, and that it got into the hands of the majority of astronomy professors in the sixteenth century, as well as into major libraries.  [40]  More interestingly, there are people from all walks of life who owned a copy; an architect, a musical theoretician and a financier are mentioned. Whereas previously the domain of science was amongst academics, now people had freer access to materials from which they could study. The acceleration of scientific discovery after the invention of the printing press also shows the success of printing. According to Ferguson, 38% o f the worlds most important scientific breakthroughs occurred between the Reformation and the French Revolution, including the heliocentric model of the Solar System and Galileos tests on gravity.  [41]  Scientific knowledge was spreading faster than it ever had, and a community of intellectual peers developed. The breadth and depth of distribution and development of knowledge would not have been possible without the printing press. However, in terms of what we nowadays called science, the printing revolution had only a limited amount of success. Although the printing press allowed books to be accessible to wider areas of the public, most people remained interested in softer subjects. This stimulated the development of a mass market for summaries, medical remedies, prognostications and astrological tables written in the vernacular.  [42]  There is no question that the printing press increased the volume of works being published. What is problematic is that the majority of works were of no lasting scientific interest.  [43]  The effect this had was to dilute the amount of quality material available and keep what we would call scientific and what was then considered scientific the same. The printing revolution was successful in that it made the dissemination of scientific information more widespread but the practises of the booksellers stunted this success. Their primary goal was to make money, and would p ublish what would sell; some have even gone as far as to say the printing revolution a negative role in the Scientific Revolution as the printing of outdated, medieval texts which sold may have delayed the acceptance of new ideas such as Copernicus.  [44]  By making conventional authoritative works widely available printingcould even have said to have represented an obstacle to the acceptance of new ideas.  [45]  Rather than progressing knowledge it popularised long cherished beliefs, strengthened prejudices and gave authority to seductive fallacies.  [46]  The main point remains though, that there was an increase in the volume of works published. Not only was the printing revolution revolutionary in its own right, the printed word became a vital part of revolutions throughout history. The French Revolution of 1789 is widely accepted as one of the classic cases of revolution and makes for a good example of the influence of print on revolutionary movements. Darnton argues that the printing press was crucial at every stage of the process, and without it the widespread restructuring of French life could not have not taken place. Without the press, they can conquer the Bastille but they cannot overthrow the Old Regime he says, and this is the key point.  [47]  The battle to change the minds of an entire nation could not be won without the spreading of books, almanacs, posters and anything else that would carry an impression. The same is also true of the non-classical cases of revolution, such as the Russian Revolution of 1905. In a similar vein to Darnton, Ruud argues that without the communications infrastructurein place in 1 905, the millions of copies of revolutionary books, periodicals, brochures and proclamations could never had made so compelling a political statement to the government.  [48]  The Russian example also shows the fear that incumbent regimes have of the power of print. The government continued to deploy censorship into the 20th century and in the same year as the uprising decided against reform of censorship.  [49]  Furthermore, it shows consciousness as to the power of print. Alexander Herzen, writing in 1861, formulated a new idea as to how to use print in a revolution; make the organisation produce a regular publication and make it central to the way they operate.  [50]  Lenin also realised the importance of the distribution of party publications as ideal for local agitation in What Is To Be Done?, his seminal 1902 pamphlet. Print allowed the spread of new and avant-garde ideas quickly and to a wide audience. That is not to say that revolutions happened because of printi ng; it is to say that printing sped up both the path to revolution and the revolution itself. The printing press did not create the underlying issues but it did create consciousness and awareness of these issues amongst a wider group than would otherwise have been possible. In the classical sense of the word, the printing revolution was not revolutionary. Neumann notes that the meaning of the word revolution has changed.  [51]  Whereas in the 19th century it almost exclusively applied to political change, it has become far more wide-reaching as an adjective. Nowadays it is transferable and applicable to other fields of study with an appropriate qualifying adjective such as industrial, managerial, colonial, cultural, scientific, technological etc.  [52]  Johari concludes his discussion of the nature of revolution by saying that a revolution seldom fulfils definitions of the word completely so it is not alone in that respect.  [53]  However given the criteria proposed in this paper, it is clear that the printing revolution does have revolutionary aspects. In the context of both the Reformation and the Scientific Revolution it has been shown that the printing revolution was indeed revolutionary. The printing press changed the way that religious reforms and movements happened in that although there were already manuscripts being produced, as shown by the Lollards, it was the ease of production and distribution which made the difference. The Reformation was the first event to make full employment of the propaganda potential of the printing press, and the spreading of Luthers Theses in such a short space of time across such a large area undoubtedly played a large part in the ultimate success of the movement. This also underlines the succes