The Fall Of Rome Essay Example for Free

The Fall Of Rome Essay During period of government of Diocletian, Roman Empire gains more and more features of Western despotism. In order to strengthen the government, to regulate management of provinces Diocletian (284-303) makes complex of reforms: Administrative – he divides empire into Western and Eastern (final division in year 395); territory of Empire is divided into 10 dioceses (120 provinces); Tax – instead of indirect taxes (which were quite numerous and badly-collected) he promotes the one land- poll-tax in money or natural form (corn, wine, etc); Financial – he starts promotion of valuable golden coin (together with silver and copper, which were already in use); Military – he divides the army into internal armies, border armies and praetorian guards; increases quantity of army for 1/3; provides recruitment; increases the army at account of barbarians. Such reforms although couldn’t stop collapse of â€Å"colossus with clay legs†, which the Roman Empire became in 4-5 centuries, but slowed down its collapse for 1.5 centuries more. Army, officialdom and Christian church (Christianity becomes the government religion in the 4th century) – these are three foundations for Roman Empire of those years. In 476 the chief of German mercenaries uncrowns the last emperor Romulus Augustulus (The Collapse’ Chronology). Title of emperor and the very Empire finishes its existence. The reasons of fall of Rome were as follows: Increase of centrifugal tendencies in provinces; crisis of slave-holding way of manufacturing; appearance of elements of feudal society (colonate); Barbarian invasion (Germans, Hunnes, etc); the government changed into giant mechanism which exhausted their nationals, which often met Barbarians not as invaders, but as liberators; Period of antiquity finished; ‘medium evum’ the new à ©poque in the history of mankind started. What were opinions of historians and other prominent people for fall of Rome? Montesquieu saw the main reason of fall in collapse of Roman military valour and simplicity, which was the result of conquest of Rome rich Western countries. The prominent English historian Edward Gibbon (1737-1794) wrote a work â€Å"History of collapse and destruction of Roman Empire† which has became a classical work. He considers that the Roman Empire represented period, where the humankind was the luckiest and prosperous, especially during the à ©poque of Antonines. He analyses the reasons of fall of Rome and presents more then 20 factor, which influenced the process. His common conclusion is simple and categorical: the reason is in â€Å"triumph of Barbarians and religion† (Edward Gibbon). R. Collingwood related Gibbon’s work to retrograde or historian tendency in historiography of XVIII century; for representatives of this tendency the history is only â€Å"sightseeing of irrational forces†. The other researchers of XIX-XX centuries underlined other factors: progressive decrease of population; penetrating of â€Å"coastal† antique culture inside the country and its extensive expansion, as a reason of loss intensiveness and coming back to old, natural forms of economy; contradictions between city and village; struggle between â€Å"municipal bourgeoisie† and lower classes of city and village, which leads to revolution, the expression of which are military rebellions; Negative role of ruling personality. For example, transfer of power from Marcus Aurelia to Commodious – the Senate looses its prestige, and power of Rome was actually based on this authority; Decrease of quantity in Roman border army, starting from Augustus period of power, which prevented stable and reliable defense of Empire (History Alive material); Christianity and religion of sympathy for all unlucky personalities, weak and low, which appeared on the basis of â€Å"mortal enmity to reality† and became a vampire of Roman Empire as well as brought into naught great dead of Romans. So, taking into account everything we examined here, we can tell that the reasons of fall are connected with specifics of development of Rome as Empire; it means that we have to see combination of factors: Internal reasons – those social, economic, political, ethnic and demographic processes, which are connected with transformation of former polices, civitases, nomes, etc. Because of all this Empire becomes unstable government. It is not enough for fall of Rome, but it is enough to weaken it. The government reached limits of its â€Å"vital space†. Specifics of cultural, religious and ideological development: a) synthesis of their own cultural achievements in order to create non-contradictory system of new beliefs, based on their own traditions; b) great religious invasion from the East As a result of all those factors the Empire becomes weal government. The decisive role then, will play external factors: External factors: meeting of economies – Roman Empire consisted of developed Western provinces, zones of ancient and stable city tradition. Economic intervention destabilized position of government. Great migration of population. In such a way, the Fall of Rome was the result of influence of numerous factors. References: Reasons for the fall of the Roman Empire: All left Rome open to outside invaders adapted from History Alive material [online] http://killeenroos.com/1/Romefall.htm The Collapse’ Chronology [online] http://www.roman-empire.net/collapse/collapse-index.html Medieval Sourcebook: Edward Gibbon: General Observations on the Fall of the Roman Empire in the West [online] http://www.fordham.edu/halsall/source/gibbon-fall.html

Child Pornography Essay -- Sex Crime Children Essays

Child Pornography So how important is sex, in general, to this country and the whole world for that matter? Here is a very easy, simple test. Do a search on google.com with the keyword sex. The results will give back over sixty-two million sites. This is a staggering number, especially when you do a search with the keywords family, love and education and see that you come convincingly short of the results you get in the former. Pornography has been the leading player in exhibiting sexual behavior to those who care for such things. In fact, Pornography has become an $8 billion a year industry. However, like every industry, ethical and moral questions and situations come up. Although there are many in dealing with pornography, we will explore the area of Child Pornography. Child Pornography, as stated in section 18 of the United States Constitution, defines child pornography as generally â€Å"any visual depiction involving the use of a minor in sexually explicit conduct.† Sexually explicit conduct is defined as â€Å"actual or simulated† sexual intercourse, which includes genital-genital, oral-genital, anal-genital, or anal-anal, â€Å"whether between persons of the same or opposite sex.† Sexually explicit conduct also entails the crucial â€Å"lascivious exhibition of genitals or pubic area,† which will be explored in more detail in the case study. Finally, section 18 depicts the transportation of such conduct through the use of computers. Basically, digital cameras, scanners, video capture cards etc. are all used to convert any image or such to the desired and needed format to easily store or transport child pornography. So why should child pornography be a matter of discussion at all. First of ... ...ave to be willing to protect all people. Everybody counts. Really, the future of a society is greatly at stake when the generations that are to keep the society prosperous are not being protected fairly by their justice system. Therefore, option one, which is ultimately the decision taken by the Supreme Court in US vs. Knox, is the most ethical and stands as the right decision. Child Pornography is a very serious manner that can have detrimental effects upon the children of today and upon the integrity of our societal values and morals. This is why the US Constitution extends the law as much as possible to protect all children from this terror that unfortunately exists in our world. The Decision in United States v. Knox was just another measure to ensure full protection for all children from those who have the intention of being inductors of Child Pornography.

Case Silic

Case SILIC Question 1 Under IAS 40 companies can either use the cost model or the fair value model for investment property. Investment property is held to earn rentals or for capital appreciation or both of them. Next I will summarize main differences between the value models. If the company has chosen the cost model it can change it to the fair value model later. If the fair value model has chosen it is impossible to move back the cost model in practice. It is very hard to find any good reason how the cost value model will enhance the quality of financial reporting if the company has used the fair value method before.In that case if the company has chosen the fair value model the company has to use it in the future. The company has to take account of this issue. The cost model: The depreciation method is used and based on the useful lifetime or depreciation rate. The depreciation time is based on time how long the investment will turn a profit. The company has to report current valu e taken off accumulated depreciation on the balance sheet. Depreciations are reported on the income statement. If the company has chosen to use the cost model the fair value also has to be reported in the notes to the financial statement.The fair value model: Fair value of property is based on the market value. It is the price which independent player would pay for the property on the market. The company should use an expert who will confirm the fair value. The fair value has to be defined every accounting period. Fair values of investment properties are reported in the balance sheet and the changes in fair are reported in the profit and losses. The depreciations are not used in the fail value model. The choice of accounting method affects company? s solvency.When the company has made a choice to use the fair value method the total sum of balance sheet will change on the market prices. However company? s liabilities do not change. If the estate? s value decreases the company? s gear ing ratio will also decrease. This is the situation when solvency has been measured by gearing ratio. I think this is a better way because balance sheet is more indicative now. If the cost model is used solvency does not change when the market prices are changing. The choice of value method affects also on company? s ROE.If the level of rent is rising it means that profit is also going up. When company uses the fair value method ROE will be almost same as before. Profits go up and shareholder? s equity also rises. In the situation where the cost value method is used value of estates do not change when the level of rents rise. So the fair value method is more indicative in case of real return on equity. Silic Inc. has used the cost model as they have valuated their investment properties. Their ROA was 3. 41 % in 2004. If they had chosen the fair value method ROA would have been 2. 94%.Question 2 In the Exhibit 10 according to Investment Property Industry fair value seems to give bett er information about real estate companies because of the nature of the industry. One negative side of the fair value model, however, was the difficulty to make comparisons with historical accounting data. There are few paragraphs in IASB conceptual framework which deal with the performance and changes in financial position. It is important that the users of financial statements can make their economic decisions and predict future profits based on reliable information.One of the qualitative characteristics of financial statements is comparability (paragraphs 39-42) which means that the financial statements of an entity should be comparable through time. According to these views the negative side of the fair value model mentioned earlier would not be in line with the IASB conceptual framework. On the other hand the comparison between other entities might be easier when there are no mistakes or misevaluation in the financial statements. Among International Accounting Firms and Associa tions fair value model seems to be the only reliable way of using in measuring financial statements.Fair value model brings transparency in financial statement that leads to reduction of the manipulation of results by managers. According to National Financial Authorities there is, however, no rush needed to reform accounting too fast partially because of the lack of education as International Accounting Firms and Associations states. It is logical that Accounting Firms and Associations think that fair value model is the most reliable way to use in valuating. For example for auditors fair value model would make the auditing easier because there would be less malpractice or it would be easier to recognize those.IASB conceptual framework highlights the importance of reliable and faithful representation in recognizing and measuring items. Paragraph 34 says that sometimes there are difficulties to apply right measurement technique that correspond with the event. That is why the use of fa ir value model would ease identifying the right way of valuing an event in some situations and increase transparency and understandability in financial statements. Financial Institution Investors argue that fair values have problems with the volatility of earnings and may be too subjective.Financial Analysts go along with Financial Institution Investors and state that fair value model allows greater manipulation of results and introduces volatility. According to IASB conceptual framework, paragraphs 36 and 3942, financial statements should be neutral and comparable which means that subjective valuating is not allowed to occur. Still especially with the values of the assets which are not quoted on the Stock Market may include more subjective valuating in the prices even though used professionally qualified valuers.That may lead to manipulation and not to transparency as discussed earlier. Fair value model may also enable some volatility of earnings between previous financial statemen ts which may lead to difficulties to compare financial statements with historical data. One of the qualitative characteristics of financial statements in the IASB conceptual framework is prudence. Measuring events have to happen with caution especially under uncertainty which means that using the fair value model should be done with prudence and also according to substance over form principle (paragraph 35).That reduces the risk of too subjective valuating. Also the paragraphs 37 and 46 highlight that the valuating must be neutral to ensure the reliability and true and fair view of financial statements which decreases the possibility of making too considered valuating. Problems with fair value described by authorities are real but can be solved by following IASB conceptual framework and other standardizes and especially by following the substance over form principle. Question 3 There is some kind of disadvantages of the cost model. The cost model is not relevant information.It looks at the acquisition cost of an asset and does not recognize the current market value. For example some item that was purchased 15 years ago could be worth much more than the balance sheet shows. A property purchased many years ago and which is registered in the balance sheet at the original cost does not reflect the current market price. Another disadvantage of the cost model is its obvious flaws in times of inflation. This one accounting model also based on the assumption that the currency in which transac- tions are recorded remains stable, so that its purchasing power remains the same over a period of time.Another main point with regards to inflation is rise in prices for an asset. An asset purchased at a point in time may be expensive in the future. Moreover effects of inflation may not be the same for all companies in the market and the cost model accounts become almost unhelpful when comparing corporate performances. Advantage of the cost model is that this model focuses on th e services the asset will provide rather than the precise physical asset. The cost model also helps managers to forecast futures operational costs based on the past data.It is said that the basic function of the cost model accounting is to tell to user the cost of the thing. At first one disadvantage of the fair value model is frequent changes. And that because an item? s value can change frequently in volatile markets. This is seen to lead to major swings in a company? s earnings and value. The fair value model is also kept less reliable because bookkeepers may find fair value accounting less reliable than the cost model accounting. For example when items have different values in different areas. It is also said that inability to value assets is a disadvantage.Businesses with specialized assets or investment packages may find it difficult to value these items on the open market. The fair value model is claimed to reduce book value. Typically company? s book value changes when a com pany buys new assets or disposed old assets. The fair value model? s advantage is that it reduces net income both it is realistic financial statement and this model is very good for investors. And when a company is using fair value model so then values of assets decreases and same time calculates net income decreases. This in one of the advantages to companies because a lower net income results in lower taxes.When company uses the fair value method so then financial statements are more accurate than in those companies not using this method. Because assets are reported for their actual value so then it results in more realistic financial statements. In fact, the fair value model also offers advantages for investors as well. We recommend Silic to choose the fair value model. There is different kind of features which are reasons why we chose the fair value model. At first transparency, international investment and timeliness are better when a company uses the fair value model.Although when we are talking about historical cost comparisons and volatility of earnings so these things are better in the cost model method. Finally maximizing reported performance, financial accounting standards board and information quality were reasons why we chose the fair value model. Silic owns properties near airports and therefore properties consist of offices and light industrial spaces. So in such a case the premises are not suitable for just to one company use. That is the reason why the fair value model is the best way to appreciate the properties.Location and purpose are such that the properties are liquidated at the market if necessary, so the appreciation of the quality of reporting is the best alternative. If we assume that International Accounting Standards Board would start to use only one model in the future so we had to make our choice. After comparing benefits which are told before in this text between the cost model and the fair value model we decided to choose the fa ir value model. Because we saw that this model would be better to Silic. In addition all advantages of the fair value model look better in the future scenario.Question 4 IFRS 13 p. 3 states that â€Å"when a price for an identical asset or liability is not observable, an entity measures fair value using another valuation technique that maximizes the use of relevant observable inputs and minimizes the use of unobservable inputs. Because fair value is a market-based measurement, it is measured using the assumptions that market participants would use when pricing the asset or liability, including assumptions about risk†¦ † Investment properties are not traded at an active market so a valuation technique has to be used.Alternatives are to use either an income approach or a market approach. In Silic’s case I would use the income approach to measure the fair value of the investments properties. IFRS 13 p. B10 states that the income approach converts future amounts to a single current amount, for example cash flows converted to discounted amount. The income approach is intended to directly reflect or model the expectations and behaviors of typical market participants. Consequently, this approach is generally considered the most applicable valuation technique for income-producing properties, where sufficient market data exists. Wikipedia 2013. ) Income approach includes different valuation techniques. These techniques are; for example, present value techniques, option pricing models and the multi-period excess earnings method. Fair values can be calculated in different ways. The nature and location of investment properties have an effect on the fair values. However, I don’t think the choice of method should depend on the nature and location of investment properties. I see that regardless of which method is used the nature and location will affect on the fair values so that the fair values will be accurate.Question 5 IFRS 1 p. 6 states that an entity shall prepare and present an opening IFRS statement of financial position at the date of transition to IFRSs. This is the starting point for its accounting in accordance with IFRSs. Silic’s first IRFS reporting period is 1. 1. 2005-31. 12. 2005. Silic presented one-year comparative information for the year 2004. Therefore, its date of transition to IFRSs is the beginning of business on 1 January 2004. So Silic should prepare its opening IFRS statement of financial position at 1 January 2004.Question 6 According to IFRS 1 paragraph 10d, assets and liabilities should be valued by using IFRSs which means that assets and liabilities should be recognized and valued as IFRS would have always been in use in the company. The paragraph 100 in the Framework includes different kind of ways to measure assets and liabilities. One of the possibilities is historical costs which is the most commonly used measurement basis according to the framework. Assets must be valued at fair valu e or at the amount of cash paid and liabilities at the amount of proceeds received in exchange for the obligation.According to IFRS 1 Appendix D paragraphs D5-D7 an entity may elect to measure an item of property, plant and equipment at its fair value or use a previous GAAP revaluation if the revaluation is comparable to fair value or cost or depreciated cost in accordance of IFRSs. These options are also available for intangible assets including goodwill, research and development and for investment property if an entity elects to use the cost model in IAS 40. In addition according to IFRS 1 Appendix C paragraphs C1-C5 an entity can choose between two options how to measure goodwill.An entity can apply IFRS 3 and either apply IAS 21 to measure goodwill or not apply IAS 21 and treat goodwill as assets and liabilities of the entity (C2). If an entity choose not to use IFRS 3, according to paragraph C4g, goodwill can be its carrying amount in accordance with previous GAAP. In addition there are few adjustments to follow if required. Because of the differences between the accounting policies of GAAP and IFRS an entity have to recognize adjustments that arise from events and transactions before the date of transition to IFRSs. An entity shall recognize those adjustments directly in retained earnings. (IFRS 1, paragraph 11. )

Performance Appraisal- Management Procedure - 1068 Words

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While the core objective of performance appraisals is the evaluation of employees work p erformance, organizations utilize performance appraisals for a variety of goals; these include managing salaries, wages, and pay incentives and adjustments. In addition performance appraisals can be performed by management to establish job placement decisions, and to validate employee punitive decisions (Youssef, 2012). Performance appraisal is made up of several components. Youssef states†¦Ã¢â‚¬  A holistic approach to performance appraisal means viewing performance as a multidimensional system ofShow MoreRelatedCoca Cola1534 Words   |  7 Pagesfollowing paragraphs will discuss how a complete performance management system and annual performance appraisals at Coca Cola are different and how effective various performance appraisals methods and relevant problems affect performance appraisals. 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