Ayatollah Khomeini and Gamal Abdul-Nasser Comparison

Ayatollah Khomeini and Gamal Abdul-Nasser equivalenceIntroductionAyatollah Khomeini and Gamal Abdul-Nasser charter both compete an strategic usance in the historical activities of the 20th century in the warmness East. This is beca using up their attractorship was mutationary, and they vie a character reference in changing the various governments that existed in Egypt, and Iran. It is important to under association that the regimes in Iran and Egypt were monarchies, at the clock time, and the two leaders led their chase in overthrowing these regimes. The revolutions in Iran and Egypt occurred under different contexts, or social cover chargegrounds. For example, the revolution in Iran occurred when the unpolished was enjoying economical and political prosperity. However, this assertion is contested. This is because at the time of the revolution, Iran was experiencing un-employment rate of approximately 30%1. Unemployment is adept of the indicators of poor development and economic growth. Based on this fact, the assertion that Iran was politic all toldy and economically st suit competent is false, and does non hold whatever(prenominal) ground.On the early(a) hand, the revolution in Egypt occurred when the country was experiencing a series of poor political and economic governance. Despite the differences in these revolutions, and the two leaders, Gamal Abdul Nasser and Ayatollah Khomeini sh atomic number 18d a lot of similarities as well as differences in their leadership structure and system2. One major proportion is that the two leaders were attractive, and they sought to eliminate every form of opposition to their leadership. For instance, Nasser enjoin a crackdown on the Muslim Brotherhood, a group that was opposing his leadership, small-arm Ayatollah Khomeini sought to kill any(prenominal)(prenominal) political supporters of the Shah. This paper takes a stand that both Ayatollah Khomeini and Gamal Abdul-Nasser were charismatic lead ers, who influenced their societies and people, despite their dictatorial systems of governance.Differences and Similarities between Abdel Nasser and Ayatollah KhomeiniGamal Abdul Nasser was the second Egyptian president, and he began his presidency in the year 1956, to the time he died, which was in 1970. He played an instrumental role in the overthrow of the Egyptian monarch in the year 1952, and as a result, he was rewarded with a post, as a deputy prime minister3. This is an indication that Gamal Abdul Nasser was an important leader to the revolutionaries, and he was held in high esteem. Furthermore, the power and authority that Gamal Abdul Nasser had is depicted when he managed to arrest chairman Muhammad Naguib, and place him under suffer arrest. This is an authority that a deputy prime minister can non possess, and this is because the chairman is the head of the state and government. prexy Muhammad Naguib was a president by name, but he did non have real authority4.In t he year 1956, a public referendum was able to confess him the presidency, and the adoption of the Egyptian constitution. Ayatollah Khomeini on the other hand, does not have any military background, but he was a religious scholar. He employ godliness to control his people, and consolidate power, after the revolution. One of the leadership elans of Abdul Nasser and Ayatollah Khomeini was authoritarianism5. chairwoman Nasser wanted complete loyalty from his subjects, and he did not condone any form of opposition. This is depicted in the manner in which he handled hot seat Naguib, and this is because they had different ideological beliefs. Nasser was able to depose chair Naguib, and he logical an onslaught on thousands of people who were opposed to him. Nasser was able to take proceeds of an attempted assassination on him, to crack down on any political opposition that he faced. This is depicted when he was able to sack up and arrest any supporter of chairperson Naguib, who wa s in the army or the civil service.This is despite these people playing no role in his attempted assassination, or even having no links with the Muslim Brotherhood. Furthermore, President Naguib was placed under house arrest, and no trial was held to find out whether he had a role in this attempted assassination or not. This is an indication, that the government did not have any proof that the President played a role in the assassination of Gamal Nasser, however, it was a mechanism of ensuring that the opponents of Gamal were removed, so that he could transcend to power easily. The authoritarian nature of Nasser is further seen when he is trying to restrict the freedom of expression and information.Nasser was able to impose a series of controls on the media and press of the country. This is by issuing a revisal that any publication had to acquire the approval of the governing ships company, which was referred to as the case Union. The major aim of these censures was to prevent t he publication of any information that could compromise the character of Abdel Nasser and his leadership. This is a major characteristic of authoritarian regimes. Almost all authoritarian regimes normally prevent a free flow of information. This is as the case of Iran, under the leadership of Ayatollah Khomeini. On assumption of leadership, the Ayatollah Khomeini was able to perplex any information that the media was providing6. He did not tolerate any reflection or opposition to his rule. Furthermore, he used the media to create a genius cult that revolved around him.The media therefore played an instrumental role in raising the profiles of Ayatollah Khomeini and President Nasser. This is because they regulated information, for purposes of depicting precisely the formulations that were well-to-do to them. Regulation of the media is an important characteristic of states which are not democratic. In fact, Ayatollah Khomeini did not hide the fact that he hated democracy. Khomein i referred to democracy as corruption, and an aspect that can destroy a country. Therefore, Ayatollah Khomeini denoted that anybody who was seeking to promote democracy would be oppressed and hanged7. This is an indication that democracy was not a favorable style of governance for Khomeini. Furthermore, he used religion to justify his style of governance. Khomeini argues that religion does not support any form of democracy, and therefore god has commanded for its abolition, and subjection of anybody supporting or practicing democracy. Religion plays an important role in shape the beliefs and values of people.Khomeini realized this notion, and he therefore used religion to profit and protect his leadership. By citing the Quran, and using religious contexts such(prenominal) as the fatwa, Ayatollah Khomeini was able to consolidate his leadership. Fatwa was a religious term that indicated a death reprove to anybody who did not follow the provisions of Islam. Ayatollah Khomeini as w ell did not accept any opposition, and he executed all his opponents, and the supporters of the Shah. Executions were the order of the day, during his leadership. By the time Khomeini was dying, he had executed approximately 30,000 people. Furthermore, Khomeini was able to oppress and ban political groups such as The Muslims Republican companionship, and the National Democratic Front. This is because these groups were advocating for democratic reforms, and good governance. These are policies that Khomeini did not want to pursue. Nasser on the other hand did not study in executions, or killing of his political opponents.All that he did was to extradite or imprison his political opponents. A good example is President Naguib, whom he imprisoned, after which, he forced him to exile. Furthermore, unlike Khomeini, Nasser did not use religion to promote undemocratic behaviors. This is because he played a role in drafting the 1956 Egyptian constitution which did not recognize a multi- fe llowship system of governance. This constitution recognized Egypt as single party state, with the party under consideration called the National Union. This party dominated Egyptian politics, and secret code was permitted to vie for any political office, outside this party8. This is a characteristic of a state that is not democratic. Countries such as China, and the Soviet Union only allowed political competition within a one party system. any(prenominal) competition outside the party was restricted, and not allowed. A one party system is normally used to advance the interests and aspirations of the people controlling the party.This is the occasion Abdel Nasser was able to influence the constitution so that it could create a one party system of governance. Furthermore, he was in control of the party, and hence he was assured of its leadership, if the constitution was passed through a popular initiative. Furthermore, in 1965, Abdel Nasser was able to use the courts in barring his p olitical competitors from running for office. Through this action, President Nasser did not have any political competitors, and it ensured that he easily assailed to office. Ayatollah Khomeini also played a role in influencing the legal system of Iran. fritter for example in the 1998 execution of political prisoners in Iran9. Ayatollah Khomeini issued a command to all judicial courts to judge every political prisoner, and execute anybody who did not repent on their anti-regime activities.It is important to understand that despite the authoritarian and undemocratic leadership of these two leaders, they were highly influential and liked by their people. For example, after Abdel Nasser lost the six day war, and he resigned, he was forced back into office through a large and numerous protests. On the other hand, after the death of Ayatollah Khomeini, his was well mourned, by millions and millions of people. This is mainly because their leadership was ultra in nature, and they breakd a series of changes and reforms in their countries. This includes constitutional changes and reforms.ConclusionIn conclusion, the leadership style of President Nasser and Ayatollah Khomeini are similar and different in many aspects. One similarity is that both of them were revolutionaries. President Nasser sought to introduce a new constitution in Egypt, which was secular in nature. On the other hand, Ayatollah Khomeini introduced a new constitution in Iran, which was religious in nature, and it identified a Supreme Leader, who was supposed to be an Ayatollah. Another similarity is that both leaders were undemocratic, and did not tolerate any opposition to their leadership. They did not allow freedom of expression, by closing or regulating any content that appeared on the media.In fact, Ayatollah Khomeini is accused of closing any media house that criticized his government. On the other hand, President Nasser used his National Union Party to regulate any content that appeared on th e media. The two were also charismatic leaders, and they were able to gain a lot of support from the citizens of their country. This is despite their heavy and undemocratic rule. The major difference in their rule is the use of the military. both of them were able to fare the support of the military in advancing their agenda. However, President Nasser had a military background, and he used his military background to get the support of the army. Ayatollah Khomeini on the other hand used religion to get the support of the military and the people.BibliographyBerlatsky, Noah. The Persian Revolution. Detroit Greenhaven Press, 2012.Goodarzi, Jubin M. Syria and Iran Diplomatic bail and Power politics in the warmness East.New ed. London I.B. Tauris, 2009.McNamara, Robert. Britain, Nasser and the Balance of Power in the Middle East, 1952-1967from the Egyptian Revolution to the Six-Day War. London Frank Cass, 2003.Owen, Roger. State, Power, and Politics in the Making of the innovative Middle East. second ed.London Routledge, 2000.1 Jubin Goodarzi, Syria and Iran Diplomatic Alliance and Power Politics in the Middle East(New ed. London I.B. Tauris, 2009), 62.2 Noah Berlatsky, The Iranian Revolution, (Detroit Greenhaven Press, 2012), 313 Goodarzi, Syria and Iran Diplomatic Alliance and Power Politics in the Middle East, 724 Roger Owen, State, Power, and Politics in the Making of the Modern Middle East, 2nd ed.(London Routledge, 2000), 235 Berlatsky, The Iranian Revolution,446 Owen, State, Power, and Politics in the Making of the Modern Middle East, 277 Berlatsky, The Iranian Revolution,518 Robert McNamara, Britain, Nasser and the Balance of Power in the Middle East, 1952-1967from the Egyptian Revolution to the Six-Day War (London Frank Cass, 2003), 369 Berlatsky, The Iranian Revolution,39

Accounting Information Systems

peckering Information agreements3-1. The text provides seven reasons why enrolmenting AISs is in-chief(postnominal) (1) depicting how the brass drop deads, (2) educate callrs, (3) forming freshly schemas, (4) arrestling carcasss schooling costs, (5) standardizing communication with others, (6) canvassing, and (7) controlling end- consumptionr support costs. Additional reasons include (1) to supporter mea sure as shooting the performance of constitution personnel, (2) to aid evaluate the adequacy or skill of an existing strategy, and (3) to provide design specifications to outside vendors who might be proposing saucy carcasss.Accountants ar interested in system funding for all these reasons. For example, understaffed registeration makes it difficult to use an integrated accounting package effectively, design cardinal for others to use, or audit a system intelligently. Flowcharts and similar systems chronicleation be withal important to auditors. These charts quarter help auditors spot essential control weaknesses that atomic digit 18 not apparent from proto typewrites or not frank when observing a system in use.3-2. history bleed charts are a type of system be givenchart. Whereas system flowcharts are process-oriented, record flowcharts focus on the flow of physical scrolls through the bear upon system. Document and system flowcharts are similar in that they use similar symbols in their construction. A some additional symbols, such as envelopes and hand trucks to depict movement of goods, are more likely to appear in document flowcharts than system flowcharts. scarce system flowcharts contain more detail about processing system of system of logic.Accountants can use entropy flow diagrams (DFDs) to depict the physical flows of information through an AIS (like document flowcharts), or the logical flow of data through an AIS (like system flowcharts). Like document or system flowcharts, their main objective is to document data flows in an familyly, graphic, and easily-understood format. But DFDs use fewer symbols than either document or system flowcharts, and do not require columns (like document flowcharts). platform flowcharts are really the lowest level of system flowcharts because they outline the logic sequence for a particular application architectural plan. Thus, they are more utilize by data processor programmemers and system analysts than by accountants and auditors. Still, auditors will pack to understand these program flowcharts when looking at program logic and program controls. Program flowcharts use many of the same symbols found in system flowcharts, unless also use some special ones such as the decisiveness symbol.3-3. A document flowchart is a pictorial representation of the physical data flow through the various departments of a business. A document flowchart is used in designing or evaluating an accounting information system.1. A systems analyst uses it when evalu ating a system to see if for each one department is receiving the prerequisite data and that un incumbent data are not transferred.2. A system designer uses it when there is interest in improving or surrogate an existing system.3. A computer programmer can use a document flowchart when preparing system flowcharts.4. An auditor uses it to help define, follow, and evaluate an audit trail.5. An inner(a) data security expert uses it to indicate weaknesses in internal control and data control.3-4. Guidelines for creating document flowcharts, system flowcharts, and data flow diagrams are listed in the text. See relevant chapter sections for document flowcharts, system flowcharts, and data flow diagrams.3-5. Data flow diagrams use a square symbol to carry the source or destination of data. A circle symbol indicates a process. An open rectangle symbol indicates a store of data. Finally, arrows depict a data flow or data stream.3-6. Data flow diagrams are take a crapd in a hierarchy c alled the top-down approach to systems development. In this approach, developers create these diagrams in levels, beginning with the broadest, least-detailed level, and exploding ( playing towards increasing refinements of) each piece of the preceding level until the system is completely specified. The rationale behind this approach is to keep major system objectives in view at first, and to worry about details posteriorly after major system components are specified. However, the process is reiterative, revisions are common, and half-size is considered final until the lowest diagram levels have been specified and approved.The broadest DFD is called a condition diagram. The next level (a level-0 diagram) is also called a physical data flow diagram. Lower levels are numbered level-1, level-2, and so forth, and are commonly termed logical data flow diagrams.3-7. It is usually easier to follow logic with a chart or figure than with a written storey. For example, when reading a long narrative description of a process, it is often difficult to visualize relationships between system elements and a readers attention can wander. In contrast, graphical depictions of the same logic are usually easier to understand because most people grasp the use of arrows to show connections or data flows.3-8. Decision tables outline the set of conditions that a given processing task might encounter and indicate the hold litigate to take for each condition. Decision tables can therefore help system designers plan data processing functions and create written scans of the processing logic for later reference. The major advantage of decision tables is that they can add up a potentially large number of conditions and actions in a undertake format. Decision tables are also useful as planning tools to system analysts and related individuals who are charged with the task of helping create new AISs. Finally, the accountants who audit AISs rely heavily upon internal documentation, and decision tables can help them verify the processing logic and control procedures that were built into these AISs.3-9. Just as al-Quran processors enable users to create, store, modify, and affect word documents, movement tools enable information technology and accounting personnel to create, store, modify, and print system documentation. The term CASE is an acronym for computer assisted software engineering. CASE tools automate the development of program and system documentation. Thus, developers use them to create data flow diagrams, entity relationship diagrams, record layouts, data entry screens, report formats, screen menus, system flowcharts, and program flowcharts. to the highest degree also include generators for developing data dictionaries.CASE tools are computer programs that typically run on microcomputers. The user selects a particular type of document to develop or modify, and then works on it in much the same way that a secretary uses a word processor to work on a word document. It is not necessary to use CASE programs to develop AIS documentation, but it is difficult to imagine why anyone would not use such capable and time-saving tools.3-10. End user cypher refers to the computer activities of non-computer employees, especially the development of large spreadsheets and databases. Although such activities are humdrum today, they also create problems. For example, when non-IT personnel develop important computer applications, a company becomes increasingly dependent upon such individuals to answer questions, or to relieve how to use the software. Documentation is also important in end-user computing environments because it provides the training aids, user descriptions, tutorial manuals, and reference materials that other users need in rove to run the applications effectively.Problems3-11. workAlternate ProcessDecisionDataPredefined ProcessInternal StorageDocumentMultidocumentTerminatorPreparationManual enterManual OperationConnectorOff-p age ConnectorCardPunched TapeSumming concurrenceOrCollateSortExtractMergeStored Data arrestSequential AccessMagnetic DiskDirect Access marchStorageStorage3-12.Mark Goodwin Convenience StoresGarcia-Lanoue society3-15. Ron Mitchell Manufacturing Company3-16. Amanda M Company3-17. Winston Beauchamp Company3-18. LeVitre and Sweezy Credit Union3-19. Jeffrey Getelman Publishing Company3-20. The Bridget Joyce CompanyThe decision table is shown on a lower floor. Note that alternate decision rules would also be reasonable here since the case does not specify exactly what action is to be taken for each set of conditions.DECISION TABLERULESAccount Status1234567891011Not early(prenominal) collectibleXLess than 30 days past dueX31-60 days past dueXXX61-90 days past dueXXX more than than 90 days past dueXXXAccount ActivityNo activityXXXXXWritten communicationsXXXPartial paymentXXXActionDo nothingXXXXXXX organize first letter of inquiryXSend second letter of inquiryXXCollection berth referral XThis exercise requires some creativity on the part of the student. star possibility is to give each customer a rating on the adjacenta) no prior delinquency historyb) only one prior delinquencyc) only 2 prior delinquenciesd) more than deuce prior delinquenciesMr. Smith can now make a decision based upon this categorization of customer account history. It might also be pointed out that many companies handle delinquencies on an individual basis. Most olive-sized companies, for example, will try to work with their customers whenever possible instead of writing to them impersonally because written confrontations rarely produce desired results.3-21. This problem requires students to draw the flowcharts in Figure 3-20. In a later part of the problem, students are also asked to recreate the flowcharts in Figures 3-3, 3-6, 3-8, 3-11, 3-12, 3-13, 3-14, and 3-15. Because these flowchart are already shown in the text, the outputs are already known.Teaching notes Students should follow th e directions provided in this case to create the two (program) flowcharts shown as well as the link that connects the two flowcharts together. Students can document their links by printing a model of their formulas. Finally, although using Excels draft repeat tools is straightforward, it still takes time to create even small diagrams with them. Thus, we recommend that instructors do not assign all parts of this case (a through h), but only assign a selection of these diagrams.Case Analyses3-22. The Berridge Company (Drawing Document Flowcharts)1. A document flowchart for the Berridge Companys record control system whitethorn be found after 3 (below).2. The company can fall out one or more copies of the retail store requisition (RSR) form. The document flowchart (and case description) indicate that a retail store prepares one-third copies of the RSR form. unrivalled copy is retained in a charge up at the retail store, and two copies are forwarded to the warehouse. When wareh ouse personnel fill the show, they file one copy of the RSR form in their own files, and forward the uttermost(a) copy of this form to the inventory control department for use in updating its records. The end result of this effort is a lot of paperwork. One way to reduce it would be to allow the warehouse personnel to create the computer record that indicates a disbursement to an individual store, thus eliminating the need for the third copy of the RSR form currently sent to inventory control.The company could eliminate all copies of the RSR form by computerizing its warehousing operations completely. In this new system, a retail store would create a computer record for each requisition, which the system could then display onscreen or print on a report of similar requisitions for the warehouse each day. When a requisition order is filled, personnel in the warehouse could indicate this by entering the required data into the computer system. This entry would trigger an inventory upd ate in the inventory file and eliminate the pending requisition record from the file of active requisitions.3. The company currently creates five copies of each obtain order. These copies are sent to (1) the vendor, (2) accounts collectible, (3) inventory control, and (4) the warehouse. The purchasing department retains the fifth part copy. This seems excessive. It is obvious that the company must send one copy of the acquire order to the vendor. In addition, it makes sense for control purposes to send one copy of the purchase order to the receiving department (for use in comparing against the subsequent bill of lading), and to retain one copy of the PO to document the purchase itself.It is less obvious that the company needs to create the other two copies of the purchase order. In fact, the document flowchart indicates that both the inventory control department and warehouse personnel perform the coincidence function when goods buzz off a duplication of effort. Similarly, the company can probably eliminate the copy it currently prepares for accounts payable. Instead, warehouse personnel can attach its copy to the receiving report, and the accounts payable department can use the warehouse copy to prepare a check to the vendor.A document flowchart for the Berridge Companys inventory control system.FreezeTime, Inc. (Drawing System Flowcharts)The systems flowchart is valuable because it shows the flow of activities and documents within the sales/collection process. The flowchart is particularly useful for identifying redundant, unnecessary, and risky activities.3-24. The Dinteman Company (Document Analysis)1. a) Data items which should be include on a repair/maintenance work order document are as follows1) Job identification department (or plant) for which work is to be done, machine or work station, and general description of short letter.2) Starting and pass completion dates both estimated and actual.3) Materials and supplies data estimated and actua l quantities and costs.4) Labor data estimated hours, actual hours cost, and employee number for each logical argument or person completing the work.5) Applied overhead.b) At least four copies of the work order would be required with a possible fifth copy needed if a work order summary is not prepared. The work order would be prepared in the R M segment and given to the supervisor for review and scheduling. The work order would then be used by the person obligated for the work by recording the actual hours spent on the job and the actual materials and supplies required to complete the job. After the job is blameless, the work order would be forwarded to accounting for costing and charging. The distribution of each copy of the work order would be as followsOriginal ( copy 1) Once the job is completed and all data has been recorded on the work order, this copy is forwarded to the invoice Department for costing and then filed in the Accounting Department.Copy 2 This copy is al so fully completed and is filed in the R M Department in a completed work order file.Copy 3 This copy would be kept by the R M Department in a file of scheduled jobs until the work is completed. A reference file is needed for all work orders while the job is in process. Once this job is completed, Copy 3 would be addicted to Copy 2 and filed with Copy 2.Copy 4 This copy would be sent to the Production Department where the work is being done to certify the actual scheduling of the job.An evaluation of the performance of the R M Department would probably be done in three departments as explained belowThe department which requests the work should compare the estimated charges indicated on the arrive at tell collect with the actual charges and the timeliness of the work, (e.g., the estimated and actual starting and completion generation on the Work Order). If the work is not timely or if the actual charges start out considerably from the estimate, the management of the Produ ction Department would contact the supervisor of the R M Department for an explanation.The supervisor of the R M Department would tolerate a selfevaluation by comparing the Work Order Request and the completed Work Order. The supervisor would want to be sure the actual times and charges were close to the original estimates. Such a comparison would be important for evaluating the staff in the department and also for preparing prospective estimates.The Accounting Department (or some other appropriate department) would probably need a review of the R M Departments work. The estimates and actual results shown on the Work Order would be compared. Types of repair and maintenance jobs which have standard times for completion would be compared with actual times required for the work in order to evaluate the departments performance.2. See document flowchart on following page.3-25. Lois Hale and Associates (Drawing Data Flow Diagrams)

Examining the impact of the Enron Corporate Scandal

Examining the impact of the Enron Corporate ScandalEnron is an energy-based social club in Houston, Texas that deals with the energy condescension on international and domestic based. Enron Corp. Is one of the worlds wallopingst energy, commodities and Services Company was created unwrap of merger of two major screw up pipe line in 1985.Enron was created by merge between Houston Natural Gas and Internorth. Houstons vaunts CEO Kenneth put down headed the merger of the two companies. After that Kenneth laic become the CEO of Enron. to begin with Enron was Enron was solely involved with the distribution and transmission of electricity and gas of unify States.In merger, Enron incurred a large amount of debt, and which resulted deregulation, after this Enron was no nightlong had the rights of its pipelines. The company had to find a way to generate profits and funds flow. Kenneth lay hired Jeffrey Skilling to work for Enron as an accountant. Skilling suggested the practice of buying gas from a network of suppliers and change it to it consumers at the fixed price with a contract.Enron was interested in the expansion, building, and operation of the pipelines, power plants, and different infrastructure. After provided a year of operation Enron merged with a company called spectrum seven, a company whose chairman and CEO is the former president of get together States, George W. bush After just a year of operation. In 1999, Enron tried to open their company by creating the Azurix participation, a water utility company. Overall the Azurix Corporation proved unsuccessful fiscally. The Azurix Corporation, due to their failure to make an entrance into the market, went chthonian.Enron allegedly became successful, trading over eight hundred different products worldwide. Enron was named Americas Most modern Company by Fortune magazine from 1996 to 2001. Enron was on Fortunes deoxycytidine monophosphate lift out Companies to work for In America in 2000. The companys future appeared to be self-luminous and promising continued success.Enron faced many accusations of building links to governmental power. The companys connection to George W. Bush, and Houstons local politics has received much attention in recent past. In 1986, Enron was involved with Bushs company in joint boring for oil. There are reports that Kenneth Lay and George W. Bush even shared friendship. Kenneth lay has employed politicians who have worked under George W. Bush also signed despatch on a law that deregulated Texass electrical markets, which coincidentally resulted in large profits for Enron.The company also had political links that reached outside of the United States. Enron created a massive and highly expensive power plant in India, even though many Indian citizens and the World Bank strenuously objected. Allegedly protesters in India were beaten up and arrested. The United States ambassador to India, who oppose the plant eventually, joined the board of Enr on oil and gasThe screws came loose in August 2001, when Jeffrey Skilling, the CEO resigned from office for unknown reasons. By October 2001, Enron experienced its counterbalance quarter where they did not report a profit. On November 8th, 2001 Enron told the SEC it was restating its salary since 1997, reducing income by $.ENRON SCANDALIn Enrons original natural gas business, the accounting had been fairly straightforward in each time period, the company listed actual costs of supplying the gas and actual revenues received from selling it. However, when skilling joined the company, he demanded that the trading business adopt mark- to -market accounting, citing that it would reflect dead on target economic value. Enron became the first non-financial company to use the method to account for its interlacing long- term contracts.Mark-to-market accounting requires that once a long-term contract was signed, income be estimated as the present value of net future cash flows. Often, the viability of these contracts and their connect costs were difficult to judge .Due to large discrepancies of attempting to match profits and cash, investors were typically given false or mis geni using reports. While using the method, income from projects could be recorded, which increased financial earnings. However, in future years, the profits could not be included, so new and additional income had to be included from more projects to weaken additional growth to appease investors. However, Enron later expanded its use to other areas in company to help it meet Wall Street projections.hither are some detailed frauds in the Enrons financial statementEnrons attendant applied reckless standards in their audit, which was showing conflict between interests.Enron financial statement showed the booking costs of cancelled projects as assets, with the rationale that to no official letter had stated that the project was cancelled.This method was known as the snowball, and although it was i nitially dictated that stay under $90 million, it was later extend to $200 million where all found strange transactions. Like laughable cash flow and abundant debt.Enron was estimated to have about $23billion in liabilities, both debt outstanding and guaranteed loans. Citigroup and JP Morgan Chase in particular appeared to have significant amounts to escape with Enrons fall. Additionally, many of Enrons major assets were pledged to lenders in order to secured loans, throwing into doubt what if anything unlocked creditors and eventually stockholders might receive in bankruptcy proceedings.IMPACTThe cut off of Enron, the largest bankruptcy in U.S history, which led to thousands of employees losing their jobs and their life saving plans tied to the companys stock, which was metrical as 401(k). Reputation of Andersen, Enrons auditing firm, is damaged after company official admitted that thousands of Enron documents were destroyed.Those events lead to flurry of probes, including a criminal investigation by the U.S justice division of Enron .The SEC and the Labor department as well as half dozen congressional committees-is also investigating the companys collapse. Enron officials have donated millions of dollars to Republicans and Democrats alike.At the heart of Enrons troubles were many outside partnerships, set up to keep debt off its books, which were reviewed by Andersen. In addition, it was revealed that Enron has paid no income taxes in four of the last five years, using almost 900 subsidiaries in tax-haven countries and other techniques.A major issue brought to light-hearted by the scandal is Andersen dual role as Enrons auditor and consultant, which critics call for is a serious conflict of interest. Andersen has been accused of over looking the huge sums of money kept off Enrons books because Enron represented a potential $100 million -a- year in fees to the auditor. Enron fired Andersen as the feuding corporations both came under growing scrut iny for their roles in the collapse of the worlds largest energy trading company.REFEENCEShttp//www.lawyershop.com/practice-areas/criminal-law/white-collar-crimes/securities-fraud/lawsuits/enron/http//whatreallyhappened.com/WRHARTICLES/enron.htmlhttp//www.freeinfosociety.com/site.php?postnum=2308http//en.wikipedia.org/wiki/Enron_scandal

The Kingdom Of The Hittites History Essay

The Kingdom Of The Hittites History EssayTwo Archaeologist who were among the archetypical ones to take an interest in the Hittites were the French adventurer-explorer c aloneed Charles Texier (1834), and British scholar c wholeed Archibald heat content Sayce (1876), who gave lectures to the Society of Biblical Archaeology about a group of quite a little referred to in the Bible as the Hittites. Sayce puts forward a bold in the buff theory-that the Hittites, far from being an insignifi keistert Canaanite tribe, were in fact the masters of a great and widespread empire extending byout the nigh East (Bryce, 2002, p2). The German archaeologist Hugo Winckler began excavating the situation, examining over 1000 clay tablets which had been discovered. They were inscribed in the cuneal script the Hittites used cunei counterfeit script on their writing. Hieroglyph form was as well used and it was intended for ordinary people so that they would hear the contents (Sansal, 2010). Win ckler was able to read a follow of these tablets, since they be in the language called Akkadian, the international language of diplomacy in the second millenary BC. He discovered the Akkadian version of a treaty which the pharaoh Ramesses II displace up with Hattusili, king of the Hittites, in the twenty- scratch line year of his reign. This, combined with different essay, make it clear that the site under excavation is the Hittite capital, later(prenominal) to be identified as Hattusa (Bryce, 2002, p2). Today a lot of contribute is taking place at these sites on the supervision of German archaeologist.Hittites chose to dissolve in Anatolia payable to the rich source of timber and graphicsless products of all kind, and more all important(predicate)ly an abundance of the mineral wealth which with the advance of the culture became increasingly necessary. The mountains of Anatolia are rich in metal-deposits (MacQueen, 1986. P13-15)Chronology remains a regretful problem whe n studying this region. Many of the dates established for the body politic are at large last dependent on Egyptian sources.The Hittite history is divided into 3 phases Old Kingdom 1680-1500, Middle Kingdom 1500-1430, Empire 1430-1200. Total crease around 1180 BC. (Matthews, 2010)A Hittite king was constantly inundated with decisions, as he was non only the supreme ruler, but in like manner a judicial authority, high priest, and a military assureer. All important matters in these fields had to be reported to the king. He had a enceinte number of aristocrats and personages who possessed a significant amount of power and were assigned with alert designs in the kingdom. These men were always kin relatives of the king (Bryce, 2002, p16). Hattusili I, 1650-1620 BC was the first Hittite king to expand into north Syria, including Aleppo and Alalakh. This demonstrates the early value of portal to sea and duty for Hittites as Hattusa is set(p) rather far from the sea (Matthews, 2010). Hittite kings adopted Hatti names and were greatly inspired by Hatti nuance in their art, religion, culture and mythology (Sansal, 2010)The army consisted of two main arms, infantry and chariots. The nigh important posts both in government and the army were begetn to the kings blood relatives, eldest sons and br opposites. The infantry had a grim core of permanent phalanx who acted as the kings personal bodyguard and were responsible for frontier-patrols and the crushing of rebellions (Mac butt, 1986. P56).Women also compete an important farewell in the Hittites state. Queen Pudupepe, wife of Hattusili III, and the last queen of Suppiluliumas I were present in rancidice until their husbands deaths and throw off been mentioned and portrayed in a number of clay tablets discovered (Gurney, 1990. P54).About 200 Hittite laws which were inscribed on two tablets, enclose the laws of this great empire. These include punishments for agricultural defence, adultery, theft, mur der, defiance in case of slaves and many other rules and punishments (Sansal, 2010). A large number of tablets bring in been discovered baring these laws from later periods which indicate that the identical laws were kept by later kings. At the lowest level of monastic order were slaves. A person could become a slave through debts, through indentured servitude, as punishment of a crime, or through war (Collin, 2007. 117). An owner appears to ave had virtually unlimited power in his treatment of his slaves Bryce, 2002. p52).The art of fortification is an ancient one in Anatolia. A good exemplification can be seen at the settlements in Hacilar II (c. 5400) which has an independent breakwater of mud brick among 1.5 and 3 m thick and digestd with small towers which enabled the defenders to give the gate along the face of the wall. The slightly later (c. 5250) wall of Hacilar I are even bigger, and is create in a series of steps to give a clear field for covering-fire in front of it ( Macqueen, 1986. P64). Many construction had mud-brick on perdition open upations, with upper storey, and some had storage for grains (Matthews, 2010)Excavations show that streets had a strong tendency to be straight, and were usually well finished with a surface of coarse gravel. In an area where al or so e very(prenominal) site was on sloping ground, systems of terracing were constantly necessary, many streets had large drainage-channels, running floor the middle and connected to lesser channels or clay pipes which carried mucky water into them from the houses on either side (Macqueen, 1986. P70)Agriculture played an important role in the economy of the Hittites. Some of the main crops included emmer-wheat and barleycorn but peas, beans, onions, flax, figs, olives, . Cattle, pigs, goats, sheep, horses, donkeys, dogs and were kept, and bees too were an important item (honey was important in diet). day-after-day diet consisted mainly of different sorts, of bread and cake s, milk, cheese, porridge or gruel, and meat and veg stews (Bryce, 2002, p74). in that respect is evidence for the presence of doctors, builders, carpenters, goldsmiths, coppersmiths, potters, fishermen, and watchmen, although in many cases full- condemnation professionals were utilize only by the palace and temples (Macqueen, 1986. P97). Sometimes there is evidence for what can only be described as industrial areas, as trade played an important role in the economy and merchants from overseas visited the urban center often. These constructs can be especially in connection with metal-working, excavations show that these buildings could obligate functioned as a shop in some areas of the town.Many seals have been discovered, but the signet-ring, like the cylinder-seal, was the exception, in the Hittite world. Newly- found seal-impressions which describe kuruntas as a Great King suggest that he was for a time able to seize power in the capital and will hence have to be added to t he list of the Hittite monarchs (Macqueen, 1986, p9, p101). Pottery of Hittite token was in use throughout central Anatolia and in many areas touched by Hittite political or military influence. Perhaps the most attractive c type of Hittite pottery is the vessel in the form of an animal (Gurney, 1990. p163-165).Religion played an extremely important role among the Hittites, and it was involved mainly with serving the gods which in most cases was the weather gods Collin, 2007, p173-174). The kings prayed and made offerings to gods regularly at the temples dedicated to them. The temple was not only the building in which the great festivals took place, but also the home of the god throughout the year inside it, he had his dining-room and his bedroom, and he had at his command a host of temple-servants attend to his every need (Bryce, 2002, p153). King Mursili II is best known among all the Hittite kings for his duty to gods and religion. This dedication to the gods and the colossal nu mber of temples built, was the main reason that Hattusa remained a capital throughout the days even though it was not the most ideal place to have as the centre of an empire mainly due to its extreme humour changes, the impossibility of the relocation of the gods temples made Hattusa the unchangeable capital. Most of the surviving evidence of temples relates to the official state-cult, little is known of local religious buildings, but inventories of their contents, keep at the capital, tell us something of their furnishings and their festivals the principal object in a shrine was a cult-image of normal size, usually a weapon, an animal or a huwasi-stone, an upright Stella set on a carved traveling bag (Macqueen, 1986, p111). Only towards the end of the Imperial period were these objects beginning to be replaced by anthropomorphic images, usually the gift of the king. Small buildings used for cult purposes also existed in Hattusas itself, and several have recently been excavated in the southern fiber of the city.Hittite art is basically naturalistic, in the sense that it portrays human beings, animals and once in a while objects. About deuce-ace-quarters of a mile north-east of Bogazkoy lies Yazilikaya the most impressive of all Hittites religious structures. One of the gods depicted here is Teshub (Sansal, 2010). Here at a point where a spring of fresh water once flowed, is an outcrop of rock which forms two natural Chambers of different sizes the problems with interpreting the sculptures of Yazihkaya in terms of find ritual and belief have certainly not all been solved (Macqueen, 1986, P 123-127). It has been pointed out by the excavators that the temple buildings, contrasted those of the capital, were weakly constructed, and cannot have supported an upper storey this suggests that they were not in daily use, but were reserved for some special function, perhaps an yearbook event (Bittel, 1970. P107-8)Cremation was widespread in central Anatolia fro m textual resources it is known to be the funerary custom of the Hittite Kings. The ordinary people of Hattusa, however, were either conceal or cremated (Bryce, 2002. P176-7). At Bogazkoy, for instance, bodies were often buried in or contiguous the houses. Burial gifts were few and poor in quality and no favorable distinction can be made in terms of types or location of burial (Macqueen, 1986. P133)Hattusa is located at the southern end of the Budakozii vale adjacent to the stream of the same name, which has cut a large go into the rocks to form a natural citadel that was settled already at the end of the former(a) Bronze Age easily defensible, the citadel commanded a view of the entire Late Bronze Age city called Buyilkkale forthwith (Bryce, 2002. P33). Here was located the palace, which was the residence of the king, his family, and their retinue, and, adjacent to it, the administrative buildings, including an extensive depository library and chancellery the oldest part of th e city is located in the Lower City to the north, in the area around and including the Great Temple (Bryce, 2002. P33). In this temple, priests saw to the require of the Storm-God and Sun-Goddess, the divine couple who ruled the Hittite pantheon.Three monumental provide are located in the southern part of the city. Each of the three gate is decorated with elaborate sculpture that helps to define their separate uses. From an fake embankment at the highest and southernmost point of the city, known as Yerkapi, two carved sphinxes once looked down protectively upon the temple quarter the gate was tender from the outside only by two steep, narrow staircases and so is flimsy to have been a regular point of penetration to the city. Its narrow feed gateway has a shrine-like feel, and it may have served primarily as the re-create for religious celebrations (Collin, 2007. P35). A large tablet uniquely made of bronzy found near the Sphinx Gate contains the text of a treaty between Tud haliyas IV and his cousin Kuruntas king of Tarhuntassa, a son of Muwatallis, and gives important geographic information on south and south-west Anatolia (Macqueen, 1986. P8-9). The Lion Gate located near Temple 3, to the southwest, so-called because of the two massive lions in stone designed to impress those entering the city, probably served as the citys formal entrance for dignitaries and other important visitors (Collin, 2007, p35). A bronze sword of Aegean type, found outside the Lion Gate and inscribed with a dedication by Great king Tudhaliyas when he shattered the Assuwa-country, is important confirmation of the Assuwa runnel of Tudhaliyas I and of early Hittite contact with the west and the Aegean lantern slide (Macqueen, 1986. P8-9). The Kings Gate with a deity carved in high moderateness on it, is believed to have been used primarily for special occasions, due to its very close distance from Temple 5. Professor Neve notes that Temple 5 with an area of 3,000 m is the big gest sacred building in the upper city (Bryce, 2002. P242-3). To the southeastern United States of the South Citadel In Hattusa, a large sacred crime syndicate has been revealed, some 92m by 65m in area, supplied by an aqueduct from the north of the kings Gate. At the western sandwich end of this pool is a large embankment, 100 m long and 30 m wide, under which are two barrel-vaulted chambers. One of those, built over an older water-channel, is decorated with the relief of a king and an commitment of suppiluliumas II which describes it as a sacred path to the underworld (Macqueen, 1986. P8-9). These gates were also there to give protective aid of supernatural powers, by being designed to keep evil influences and evil men at bay.Excavations show that in the ridge called Bulyukkaya, the Hittites built an extensive granary comprising rectangular cellars dug into the earth( Collin, 2007. P16), with a capacity to store some four to six thousand tons of grain totals, this indicated th at the city prepared for siege and also for bad harvest years (Matthews, 2010). New excavations in the western part of the fastness City, dominated by Sarikale, have revealed that the area was settled already in the sixteenth century. The square structures dating to this period are judgement to have been barracks for military troops, thus clearing up the mystery of where Hattusas defenders resided (Collin, 2007).There is focus on the new excavations (since 2001) in the western part of the Upper City in the valley west of the rock of Sarikale, which may provide evidence of the elusive residential quarter. One major challenge rest for excavators is to find a royal tomb (Collin, 2007. P16).In the south-west the wreck near Uluburun, east of Kas, has provided a rich cargo which includes copper, tin, gold, glass, ivory, ebony, amber, ostrich-egg shell, terebinth resin, pellets or purple murex dye, a scarab of Nefertiti, and a wooden folding writing tablet, as well as a wide assortment of jewellery, weapons, tools, weights and other equipment the wreck vastly increases our understanding of international sea-trade and also of shipbuilding techniques c. 1300 BC. (Macqueen, 1986)ConclusionsThe Hittite empire collapsed around 1180 BC, at end of the late Bronze Age. Early in the twelfth century, the royal capital Hattusa was destroyed by fire, and with its death the Anatolian kingdom of the Hittite came to an abrupt end. This occurred within the situation of the widespread upheavals linked with the fall down of many Bronze Age kingdoms throughout the Near East and mainland Greece (Bryce, 2002. P9) . This empire had a fragile political unit, perhaps due to the location of its capital and the great mixture of people living within it, which made union rather more difficult and sensitive. Harvests were failing, and grain had to be imported from as far afield as Egypt to ward off famine, which caused the empire to be on the edge. Hittites disappeared from central Anatolia but survived as small Iron Age kingdoms in the south east of Turkey and northerly Syria these are the peoples referred to in the Bible, whom we call Neo-Hittites (Matthews, 2010). While Hittitology continues to be a energising and evolving field of study, it is nevertheless still a comparatively young and relatively small field, and there is still much to learn about its people and history.