Changes to Religious Views of Marriage

Changes to Religious Views of Marriage Marriage Marriage today is taken a gander at in an altogether different manner to that of past years. Cutting edge understandings on marriage and the manner in which it is comprehended have changed extraordinarily. In any case, being seen diversely doesn't imply that marriage is esteemed less. Marriage, generally, was viewed as fundamental to raising a family and keeping up a home. Late mainstream changes in the meaning of marriage are not something new for the Catholic Church. Throughout the previous hundred years or so the Catholic Church anticipated this would occur and has followed up on the danger it sees to this celestial establishment by trying to explain the issues required by making strides important to fortify both inside the Church and in the public arena on the loose. Catholics live their relationships in mainstream society and keeping in mind that they accept that marriage is a Sacrament the way that changes are and have happened in common relationships can't be overlooked. By overlooking these progressions our social orders social texture would be much progressively debilitated which could prompt marriage itself not enduring. The focal view purpose of how a Catholic comprehends marriage is by the acknowledgment that marriage was made by God and man is can't and ought do whatever it takes not to transform it. The state didn't make marriage and whether governments get included or not marriage would occur. Before any legislature appeared marriage existed, all during that time and in each culture old and present day. The production of marriage was not simply to give expense or protection benefits, something that administrations and the courts appear to experience difficulty understanding. God made union with unite a caring couple in a holy bond which would prompt the imagining and to the bringing of youngsters up in a steady family life. A Catholics point of view about marriage begins with the material aspects of the wedding perspective. A marriage is to be dependable, it is to be perpetual, and it is to be productive. It is to assist the couple included which is likewise called the unitive reason and for the raising and training of youngsters. A few meets, begins to look all starry eyed, and ideally get hitched sharing together their lives and bodies in sexual association. The craving for this sexual association isn't only for delight alone, it is the seal of their adoration for one another and to open themselves to the chance of kids. Youngsters at that point bind together the couple into one body and family, ideally. The two people just as society profits by the Catholic perspective on marriage. Similarly, Catholics and their families also experience the ill effects of the aftereffects of separation, and there have been contemplates which show that rehearsing Catholics make a decent attempt and bend over backward for their union with work conceivably on the grounds that they understand that to remarry after a separation may not be an opportunities for them. Likewise, there is research which shows that a wedded couple get the advantage of a decent marriage in light of their strict responsibility. Their confidence empowers them to adapt when challenges happen as a wellspring of good direction in their dynamic and in having the option to adapting to struggle. This Catholic perspective gives steadiness and consistency. In the general public of today where truth is so relative Catholic families and relationships gain direction and quality from following Catholic instructing. Without truth, we are unprotected and defenseless and in the general public of today there is no desire for truth. A people opportunity, a long way from being confined by this constancy, is made sure about against each type of subjectivism or relativism and is made a sharer in imaginative Wisdom (F. C., 11). The premise to understanding Catholic marriage is given by Scripture. Matthew 19 reveals to us that Jesus talks about both marriage and of separation, saying; Have you not perused that from the earliest starting point the Creator made them male and female2 and stated, hence a man will leave his dad and mom and be joined to his better half, and the two will become one substance? Thus, they are not, at this point two, yet one tissue. In this way, what God has combined, no person must separate. Unmistakably what Jesus is stating here is that marriage is similarly restrictive and enduring, directing us towards the Creation to see Gods reason from the earliest starting point. Beginning 1:27 says, So God made humanity in his own picture he made them; male and female he made them. God made all things in this way he is the creator of marriage. People are a piece of Gods made request, made by him and for him. Some portion of that made request is marriage. Marriage was not made only by keeps an eye on picking. People were made by God for one another, God made us explicitly extraordinary to supplement one another, a man is just entire in association with a lady and female sexuality is just satisfied in association to the male. God made people for relationship with one another. Gaudium et Spes says: man, is the main animal on earth which God willed for itself, and he can't completely wind up with the exception of through a true endowment of himself (G.S., 24). This fact is communicated figuratively in Genesis 2:23, in which Adam says, this is currently bone of my bones and substance of my tissue; she will be called lady, for she was removed from man. Mary Healy in her book Men and ladies are from Eden, an investigation manual for John Paul IIs Theology of the Body, says, He perceived in Eve not at all like the creatures an equivalent, an individual such as himself whom he could adore. That is, he saw somebody whom he could give himself totally and who might get and respond his blessing to shape an association that would satisfy the extremely importance of their reality (Healy, 15). The Churchs revitalisation was strengthened by Vatican II in a double powerful of Aggiornamento and Ressourcement, the up-to-dating and coming back to prior sources, customs, and images of the early Church. Vatican IIs want was improvement and enhancement of the Churchs confidence by conveying Christs Gospel message for the cutting edge age and looked to impart this by introducing an advanced combination of confidence and motivation to the world. The idea of personhood was the thought behind this amalgamation. In his book The Contemporary World. Christian Marriage: A Historical Study, Haas discusses the lamentable propensity since the Council, be that as it may, for scholars to compose as if there had been an extreme break in the life and lessons of the Church which happened with the Council. Including, Because Gaudium et Spes utilizes the more scriptural language of pledge as opposed to agreement to discuss marriage doesn't mean the two are contradictory. In fact, a pledge is itself a sort of agreement. Also, the preconciliar magisterium discussed marriage as pledge just as agreement (Haas, 340). There are two customary purposes to the religious philosophy of Catholic marriage: the first is for the duration of mankind through the propagation and proportional love of the couple. This originally was regarded chief by the Church from late medieval times up until Vatican II, with the mutual love of a couple coming next. In Canon 1013 of the 1917 Code of Canon Law states: 1) The essential finish of marriage is the reproduction and training of youngsters. Its auxiliary end is common assistance and the mollifying of lust. 2) The basic properties of marriage are solidarity and constancy, which obtain a specific wellness in Christian marriage by reason of its consecrated character. Catholic custom today is by and by observing as of equivalent significance both the merchandise and the closures of marriage. This was an immense change and worldview switch. Standard 1055 of the reexamined Code of Canon Law 1983 certifies this switch: The marriage agreement, by which a man and a lady build up themselves an association of their entire life, and which of its own very nature is requested to the prosperity of the mates and the reproduction and childhood of kids, has, between the sanctified through water, been raised by Christ the Lord to the respect of a holy observance (Kainz, 2015). In 1930 Casti Connubii was given by Pope Pius XI because of dangers on marriage. Strikingly, Haas illuminates us that, The shades of malice compromising marriage which he makes reference to in the encyclical sound amazingly contemporary: contraception, premature birth, cleansing, infidelity, preliminary relationships, living together, strict blended relationships, and separation (Haas, 341-342). Haas likewise says that these mistakes originate from the cutting edge error that marriage is certifiably not an awesome foundation but instead a human organization built up by the subjective wills of people (Haas, 342). In Casti Connubii 5 the principle of marriage is characterized as changeless and sacred, it says: What's more, in the first place that equivalent Encyclical, which is entirely worried in vindicating the celestial foundation of marriage, its consecrated nobility, and its never-ending soundness, let it be rehashed as an unchanging and sacred major principle that marriage was not organized or reestablished by man yet by God; not by man were the laws made to fortify and affirm and raise it however by God, the Author of nature, and by Christ Our Lord by Whom nature was reclaimed, and consequently these laws can't be dependent upon any human declarations or to any opposite agreement even of the mates themselves. This is the convention of Holy Scripture; this is the consistent custom of the Universal Church; this the grave meaning of the consecrated Council of Trent, which pronounces and builds up from the expressions of Holy Writ itself that God is the Author of the never-ending solidness of the marriage security, its solidarity and its immovability (C.C. 5). The Council Fathers of Vatican II were discussing the writings on marriage and the family㠢â‚ ¬Ã¢ ¦ there was impressive conversation with regards to the natuer of the content and the language which would be utilized in it (Haas, 344). The issue of the progressive requesting of the finishes of marriage was especially out of sight (Haas, 344). Gaudium et Spes was given in a less in fact, philosophical, religious, and juridical jargon in instructing about managing damage

bombs essays

Land Mines/bombs papers Land mines significantly add to the risk of worldwide security since they are utilized as military weapons. Since land mines have caused incredible obliteration there has been an exertion from global and non-legislative associations to boycott mines and clear regions contaminated with them. Land mines have become a philanthropic issue since they have and still are ending the lives of guiltless regular citizens. The Treaty of Ottawa authoritatively prohibited the utilization of land mines. However supporters of the arrangement know not to expect they are triumphant. The accompanying paper will address the essential commitments for a last triumph and uncover why land mines are a danger to worldwide security. The UN has evaluated there have been in excess of 100 million land mines in sixty-two nations (Boutros-Ghali). They are the weapon of decision for some militaries since they are modest, open, and simple to utilize. Land mines are otherwise called shrouded executioners since it is p reposterous to expect to find where they are or what number of there are. After wars are finished, the land mines stay, undermining the harmony and revamping of social orders. An ever increasing number of casualties are regular people who bear unreasonable mischief or demise. At regular intervals an individual is hurt from a land mine. Furthermore, since 1975 there have been more than one million setbacks. ... <!

Black Lives Matter

Black Lives Matter Warning: Before reading this post, be aware that it contains extremely strong language. It was the only way I could write it honestly, the only way I could bring words to my feelings.   ** I moved to the United States of America three years ago. Packed all my belongings into four luggage bags, rolled into a car with my five siblings and my mom and my dad. Suddenly, I was at the airport, hugging everyone as tightly as I could. Suddenly I was on the other side of the line, separated from my family by a sign that read “ONLY PASSENGERS BEYOND THIS POINT”. Suddenly, I was on a plane, my country shrinking beneath me, until the cars were ants and the buildings were little toy models. I was sad, but I was also excited. Up until then, I’d only seen America through the lens of blockbuster Hollywood movies. It was beautiful, wondrous, exciting. The possibilities were infinite. I was filled with boyish wonder, and I was ready for my grand adventure. Since then, I’ve met a lot of people here, and when small chatter invariably leads to them finding out I’m from Nigeria, they ask variations of the same question: “How do you like it here?” and “Is Nigeria different from America?” Yes it is. It’s dryer and hotter, hot enough that we’re always making the same lame old jokes about cooking meat on the pavements. The food is wildly different. In Nigeria, food is abacha and achicha and eba and fufu and egusi and suya. In America, food is burger and pasta and coleslaw and pizza and fries and Coca-Cola in three cup sizes. And in Nigeria, virtually everyone has the same dark skin. Sure, there’s a substantial number of white people and Asians and a tapestry of races, but mostly, we’re black. And because we’re mostly black, “being black” was never a term that was part of my daily vocabulary. You were tall or short or fat or skinny or intelligent or a complete and utter idiot, but you weren’t black. It was as weird as saying “you’re human”. But by my first week in this country, that word popped up a lot. In orientation, I learned about the Black Student Union. On the news, the word “black” seemed to pop up with surprising regularity. A lot of my newly made African-American friends would jokingly respond to my shocking love of country music with, “You’re black! Where’s your Kendrick Lamar? Your J. Cole?” The word “black” got more weight and I wasn’t quite sure how to deal with it. Mostly, I didn’t know if I had any “right” to consider myself black. The word referred to African-Americans right? And I was African. Was there a distinction between being black and being African? I spent most of my time afloat in the comforting bubble of MIT, so it didn’t really matter. I had psets to punt, midterms to whine about, shows to binge-watch on my down time, and while the concept of blackness sometimes seeped into my thoughts, I decided it ultimately didn’t really matter. As that corny-ass saying goes, “The only race that matters is the human race.” If only. A few months here, and I decided to go to the post office. I can’t remember why; I think it had something to do with my passport. But after I’m done at the post office, I’m walking down Central Square feeling pretty good. The sun is starting to set, and Boston is strangely not showing its bipolar sleeves this evening. Not too hot, not too cold. There’s a nice wind even. I’m almost at my dorm when I hear someone screaming, “Hey! HEY!” I turn around to see a heavyset, middle-aged white man racing toward me. I start to panick. I’m clumsy as hell so I probably dropped my ID card or my debit card on the sidewalk, and he spotted it. I reach into my pockets, but even as I’m tapping around and feeling both cards secure and in place, I start to realize something is wrong because his face is contorted in rage, and he’s not approaching me in the “Hey, you dropped this” kinda way. He’s approaching me in the “You utter piece of shit” kind of way. Next thing I know, his arms are around my shirt, and he’s shaking me and telling me to confess. “I saw you!” he says. “I saw you grab her wallet. Where is it? Where is it?” He’s screaming in my face. I notice one of the MBTA buses parked by the side of the road, but only vaguely, because my head is somewhere else, adrift in confusion, and as it sinks in what he’s accusing me of, and as he begins to say “why can’t you niggers”, I completely lose it. I start to scream at him. I start to push him off. I start to yell about calling the police. “Call the police!” he tells me. “Call them right now.” We’re interrupted by someone hanging out the bus, yelling at us to get our attention. It’s another man and he’s saying, “You got the wrong guy! You got the wrong guy!” For whatever reason, the man holding me chooses to believe him. He lets me go. Without saying a worda single wordhe turns around and begins to walk toward the bus. I stand there, stunned, waiting to see if he’ll say anything, but he keeps walking, and in a tone so unlike mine, I yell profanities at him until he’s in the bus and out of sight. I turn around, and people are staring at me. Their expressions are variations of a themeannoyed, judgmental, concerned. I keep walking into my dorm, shaking with such anger. When I’m in my room, I almost cry. But I force myself not to. All I see is that man’s pink bloated face as he screams in my ears, “Why can’t you niggers” ** I don’t know why I’m writing this. I’m not quite sure what I hoped to achieve when I sat in front of my computer and began typing. But thirty minutes ago, I was looking through Facebook comments, on a news post about a man named Philando Castille, and the comments are going “Why do black people never protest black-on-black crime?” and “They always look for ways to play the victim.” I’m thinking of the video of Philando leaking blood, and I’m thinking of his girlfriend trying to stay calm and I’m thinking of their kid in the back seat. And I’m staring at these comments. Someone has just put up a meme of a lady staring intensely at a laptop; the meme is captioned, “There Must Be Some Way This Victimizes Me.” And I want to post a reply. I want so badly to say, “SHUT UP! SHUT THE FUCK UP BECAUSE YOU DON’TYOU ABSOLUTELY DO NOT KNOW WHAT THE FUCK YOU’RE TALKING ABOUT.” But it would never be enough to type it. I wanna scream it at their faces. I wanna reach through my screen and grab them by the heads and shake them like ragdolls and tell them to shut UP. FOR ONCE. I’ve been in America for three years, and I feel wholly underqualified to speak about matters like this. In Nigeria, they floated past my radar, so why take them on now? I don’t know. I can’t hide under some fancy little idea that there’s a barrier between black and Africanbecause what matters to these peopleyou know who these people areis that they can take one look at the color of your skin, and populate their minds with the entire backstory of you. They can take one look at you, and before they’re even looking away, they’ve put youthey’ve put usin this mental catalogue. It’s this dreamy little world where thugs and criminals and menacing and lazy lives. I go on my NewsFeed and I see my black friends post. They’re tired. This same old shit. This same old story. Only difference is the face this time. They’re upset. They’re heartbroken. The names keep growing, the protests continue. Someone hits reset. And here we are again. ** Dontre Hamilton. Eric Garner. John Crawford III. Michael Brown Junior. Ezell Ford. Akai Gurley. Tamir Rice. Jerame Reid. Tony Robinson. Eric Harris. Walter Scott. Freddie Gray. Sandra Bland. ** Alton Sterling. Philando Castile. ** And I’m tired too. I’m tired of living in denial. I tell myself each time that there’s something I’m not seeing, that there’s more to the story. That it’s not hunting season on black people, because why would it be. That the problem is deeper, nuanced, more complicated. But then I see those comments on Facebook. “He shouldn’t have resisted” and “He was no angel” and “All lives matter”. Those god-awful comments, made from pedestals of privilege so blinding they think they live in a world where the same rules apply to them. This is the same country that had separate toilets, fountains, buses for “colored people”. This is the same place where black people were once slaves, property, indistinguishable from land and cows and cutlery. This is the same place where historically black colleges had to be a thing for black people to have any hope of an education. The same place where white Brock Turner gets six months after caught in the act of rape, and black Brian Banks gets imprisoned for five years on a false rape charge. The same place where the black bodies keep piling up, where the executioners stow their guns in their holsters and go home to watch football and live their tidy lives. There is no nuance, there is no complication. There is no subtlety. There is a problem. We feel like dogs. We feel like we don’t matter. So the next time someone starts with that bullshitall lives matterI’m gonna resist the urge to kick them in the face, because violence is never the answer. Im gonna think of the ever-growing list of names, and I’m going to think of Philando Castille, and I’m going to wonder how all lives matter when their lives didn’t, not to those on the other end of the trigger. In a flash, in the same moment it takes to flip a coin, they destroyed decades of hopes, dreams, thoughts of the future, family. They destroy the promise of a life where you can rise from bed in the morning and be reasonably certain of returning to sleep at night. They take away the illusion of safety, of protection. Because you’re a thug and you were resisting and you were never a good father to begin with and you should know better and if only you had complied, if only you had been a model citizen, if only you had followed the law, if only, if only. If only you were anything but black. ** Same old story, ain’t it? There’s nothing else I can say. Same old story. Only thing that has changed is the face. Rest in peace, Alton. Rest in peace, Philando. And rest in peace, to the names that haven’t been added yet, but soon will be. **

Past and Present Participles

There are two types of participles in English, and each type is used in a variety of ways. Present Participles The first type of participle is the present participle. The present participle is often referred to as the -ing form of the verb. Here are some examples of present participles in italics: The sun was shining so I went for a walk.The man speaking English is our teacher.That movie was extremely exciting. Past Participles Past participles are used similarly to present participles. Here are some examples of past participles in italics: He has flown to Chicago twice.The broken boy returned home without a prize.That man looks lost. Participles Used as the Main Verb Participles are used with  auxiliary verbs in a variety of tenses. It is important to remember that the changes in the conjugation of the verb are made to the auxiliary verb. The participle form remains the same.   Present participles are used for continuous (or progressive) tenses. These include the present continuous, past continuous and future continuous. Present Continuous: They are  watching  TV at the moment.Past Continuous: Mary was  talking  on the telephone when I came home.Future Continuous: Ill be  playing  golf tomorrow at three oclock.Present Perfect Continuous: He has been  working  in the garden for twenty minutes.Past Perfect Continuous: They had been  waiting  for thirty minutes when he finally arrived.Future Perfect Continuous: Jack will have been  studying  for four hours by six oclock.Past participles are used with simple perfect tenses (continuous perfect or progressive perfect tenses take the participle been the present participle - have been playing, will have been working, etc.).Present Perfect: Shes already  eaten  lunch.Past Perfect: They had  left  for California before she called.Future Perfect: I will have  bought  the clothes by tomorrow evening. Passive Voice and Participles Past participles are also used in all passive voice sentences. To quickly review the passive voice structure: Passive Subject be (conjugated) past participlePresent passive: Tom was taught by Frankie.Past passive: My car was made in Germany. Participles Used as Adjectives Participles can also be used as adjectives to describe nouns. The difference between the present participle and the past participle can make quite a difference in meaning: The bored man went to sleep during the discussion.The boring man put other people to sleep during the discussion. In the first sentence, the past participle bored is used to mean that the man himself was bored; in the second sentence, the present participle boring is used to mean that the man was boring to others. The past participle is used as a passive adjective. The passive adjective expresses how someone feels.   Any interested student should apply in the office.  The overly excited boys need to calm down! The present participle is used as an active adjective. The active adjective describes the effect on people or things: Hes an interesting professor. Id like to take a class with him.  Shes a boring speaker.   Participles Used as Adverbs The present participle is sometimes used as an adverb to describe the manner in which a verb is performed. Here are a few examples: She taught  pounding the grammar into their heads!Angelo works  considering all angles. Notice how the present participle could be preceded with by to give the same meaning: She taught (by) pounding the grammar into their heads!Angelo works (by) considering all angles. Participles Used like Clauses Finally, participles are also used in short phrases that function as clauses. In some cases, the phrase containing the participle drops the relative pronoun: Whos that boy playing the piano? - (Who is that boy whos  playing the piano?)Thats the man remembered by his friends. - (That is the man who was remembered by his friends.) These structures can also introduce sentences with either the present participle or the past participle: Spending all his free time in the library, he continued to learn outside of class.Left alone with nowhere to go, Mary decided to return home a few days early. Present Participles and Gerunds The present participle is often confused with the gerund which is also casually referred to as the ing form of the verb. The  difference between the gerund and the present participle  can be confusing. The main difference is that a gerund is used as a noun: Taking a vacation is important to your mental health.We enjoy watching romantic comedies.

Archaeological Hearths - Features With Benefits

A hearth is an archaeological feature that represents the remnants of a purposeful fire. Hearths can be extremely valuable elements of an archaeological site, as they are indicators of a whole range of human behaviors and provide an opportunity for obtaining radiocarbon dates for the period that people used them. Hearths are typically used to cook food, but may also have been used to heat-treat lithics, burn pottery and/or a variety of social reasons such a beacon to let others know where you are, a way to keep predators away, or simply provide a warm and inviting gathering place. The purposes of a hearth are often discernible within the remnants: and those purposes are key to understanding the human behaviors of the people who used it. Types of Hearths Over the millennia of human history, there have been a wide variety of intentionally-built fires: some were simply piles of wood stacked on the ground, some were excavated into the ground and covered to provide steam heat, some were built up with adobe brick for use as earth ovens, and some were stacked upwards with a mix of fired brick and potsherds to act as ad hoc pottery kilns. A typical archaeological hearth falls in the middle range of this continuum, a bowl-shaped soil discoloration, within which is evidence that the contents have been exposed to temperatures between 300-800 degrees centigrade. How do archaeologists identify a hearth with this range of shapes and sizes? There are three crucial elements to a hearth: inorganic material used to shape the feature; organic material burned in the feature; and evidence of that combustion. Shaping the Feature: Fire-Cracked Rock In places in the world where rock is readily available, the defining characteristic of a hearth is often plenty of fire-cracked rock, or FCR, the technical term for rock thats been cracked by exposure to high temperatures. FCR is differentiated from other broken rock because it has been discolored and thermally altered, and although often the pieces can be refit together, there is no evidence of impact damage or deliberate stone working. However, not all FCR is discolored and cracked. Experiments recreating the processes that make fire-cracked rock have revealed that the presence of discoloration (reddening and/or blackening) and spalling of larger specimens depends both on the kind of rock being used (quartzite, sandstone, granite, etc.) and the kind of fuel (wood, peat, animal dung) used in the fire. Both of those drive the temperatures of a fire, as does the length of time the fire is lit. Well-fed campfires can easily create temperatures up to 400-500 degrees centigrade; long-sustained fires can get to 800 degrees or more. When hearths have been exposed to the weather or agricultural processes, disturbed by animals or humans, they can still be identified as scatters of fire-cracked rock. Burned Bone and Plant Parts If a hearth was used to cook dinner, the leftovers of what was processed in the hearth may include animal bone and plant matter, which can be preserved if turned to charcoal. Bone which was buried under fire becomes carbonized and black, but bones on the surface of a fire are often calcined and white. Both types of carbonized bone can be radiocarbon-dated; if the bone is large enough, it can be identified to species, and if it is well-preserved, often cut-marks resulting from butchery practices can be found. Cut-marks themselves can be very useful keys to understanding human behaviors. Plant parts can also be found in hearth contexts. Burned seeds are often preserved in hearth conditions, and microscopic plant residues such as starch grains, opal phytoliths and pollen may also be preserved if conditions are right. Some fires are too hot and will damage the shapes of plant parts; but on occasion, these will survive and in an identifiable form. Combustion The presence of burned sediments, burnt patches of earth identified by discoloration and exposure to heat, is not always macroscopically apparent, but can be identified by micromorphological analysis, when microscopically thin slices of earth are examined to identify tiny fragments of ashed plant material and burnt bone fragments. Finally, non-structured hearths--hearths that either were placed on the surface and were weathered by long-term wind exposure and rain/frost weathering, made without large stones or the stones were deliberately removed later and are not marked by burned soils--have still been identified at sites, based on the presence of concentrations of large quantities of burnt stone (or heat-treated) artifacts. Sources This article is a part of the About.com guide to the Archaeology Features, and the Dictionary of Archaeology. Backhouse PN, and Johnson E. 2007. Where were the hearths: an experimental investigation of the archaeological signature of prehistoric fire technology in the alluvial gravels of the Southern Plains. Journal of Archaeological Science 34(9):1367-1378. doi: 10.1016/j.jas.2006.10.027Bentsen SE. 2014. Using Pyrotechnology: Fire-related features and activities with a focus on the African Middle Stone Age. Journal of Archaeological Research 22(2):141-175.Fernà ¡ndez Peris J, Gonzà ¡lez VB, Blasco R, Cuartero F, Fluck H, Saà ±udo P, and Verdasco C. 2012. The earliest evidence of hearths in Southern Europe: The case of Bolomor Cave (Valencia, Spain). Quaternary International 247(0):267-277. Goldberg P, Miller C, Schiegl S, Ligouis B, Berna F, Conard N, and Wadley L. 2009.Bedding, hearths, and site maintenance in the Middle Stone Age of Sibudu Cave, KwaZulu-Natal, South Africa. Archaeological and Anthropological Sciences 1(2):95-122. Gowlett JAJ, and Wrangham RW. 2013. Earliest fire in Afr ica: towards the convergence of archaeological evidence and the cooking hypothesis. Azania: Archaeological Research in Africa 48(1):5-30.Karkanas P, Koumouzelis M, Kozlowski JK, Sitlivy V, Sobczyk K, Berna F, and Weiner S. 2004. The earliest evidence for clay hearths: Aurignacian features in Klisoura Cave 1, southern Greece. Antiquity 78(301):513–525.Marquer L, Otto T, Nespoulet R, and Chiotti L. 2010. A new approach to study the fuel used in hearths by hunter-gatherers at the Upper Palaeolithic site of Abri Pataud (Dordogne, France). Journal of Archaeological Science 37(11):2735-2746. doi: 10.1016/j.jas.2010.06.009Sergant J, Crombe P, and Perdaen Y. 2006. The ‘invisible’ hearths: a contribution to the discernment of Mesolithic non-structured surface hearths. Journal of Archaeological Science 33:999-1007.

Generally Accepted Accounting Principles and Balance Sheet Free Essays

F? 151. Assets become liabilities when they expire. F152. We will write a custom essay sample on Generally Accepted Accounting Principles and Balance Sheet or any similar topic only for you Order Now Revenue results from collection of accounts receivable. F153. A company’s fiscal year must correspond to the calendar year. T154. Accounting periods should be of equal length to facilitate comparison between periods. T155. When there is no direct connection between revenues and costs, the costs are systematically allocated among the periods benefitted. T156. Applying accrual accounting results in a more accurate measurement of profit for the period than does the cash basis of accounting. F157. Adjusting entries affect cash flows in the current period. T158. Revenue cannot be recognized unless delivery of goods has occurred or services have been rendered. F159. Accrual accounting recognizes revenues and expenses at the point that cash changes hands. F160. A deferral is the recognition of an expense that has arisen but has not yet been recorded. T161. Adjusting entries are useful in apportioning costs among two or more accounting periods. T162. An adjusting entry includes at least one balance sheet account and at least one income statement account. T163. Recording incurred but unpaid expenses is an example of an accrual. F164. If all transactions were originally recorded in conformity with GAAP, there would be no need for adjusting entries at the end of the period. T165. Every adjusting entry must change both an income statement account and a balance sheet account. F166. When the reduction in prepaid expenses is not properly recorded, this causes the asset accounts and expense accounts to be understated. T167. Accumulated depreciation may be referred to as a contra-asset account. T168. The adjustment to record depreciation of property and equipment consists of a debit to depreciation expense and credit to accumulated depreciation. T169. When services are not paid for until they have been performed, the accrued expense is recorded by an adjusting entry at the end of the accounting period. T170. The amount of accrued revenues is recorded by debiting an asset account and crediting an income account. F171. Acquiring a computer for cash is just exchanging one asset for another and will not result in an expense even in future periods. F172. A decrease in an expense account is the equivalent of a decrease in owner’s equity. F173. Accrued revenue is a term used to describe revenue that has been received but not yet earned. T174. Book value is the original cost of a building less depreciation for the year. F175. The adjusting entry to allocate part of a cost of a one-year fire insurance policy to expense will cause total assets to increase. T176. The adjusting entry to recognize earned commission revenues, not previously recorded or billed will cause total assets to increase. F177. The adjusting entry to recognize an expense which is unrecorded and unpaid will cause total assets to increase. T178. The adjusting entry to recognize earned revenues which was received in advance will cause total liabilities to decrease. F179. The maximum period covered by a worksheet is 6 months. T180. Withdrawals is recorded in the Balance Sheet debit column of the worksheet. F181. The Owner’s capital account is shown in the Income Statement credit column in the worksheet. F182. The Owner’s withdrawal account will not appear on an adjusted trial balance on the worksheet. F183. Accumulated depreciation appears on the income statement. T184. The worksheet is used to pull together up-to-date account balances needed to prepare the financial statements. F185. Financial statements are prepared from the adjusted trial balance of the worksheet. F186. Because adjusting entries are recorded on a worksheet, they do not need to be journalized or posted. T187. A loss occurs when there are more expenses than revenue. T188. If revenue and expenses were equal for an accounting period, the result would be neither profit nor loss. T189. The worksheet is not presented with the financial statements. T190. The third step in worksheet preparation is to enter the adjusted account balances in the adjusted trial balance column. T191. The worksheet is a convenient device for completing the accounting cycle. T192. After all necessary adjustments are entered in the worksheet, the two adjustment columns are totaled to prove the equality of debits and credits. F193. Income and expense accounts are moved to the balance sheet columns of the worksheet. F194. Assets, liabilities capital and withdrawal accounts are extended to the income statement column of the worksheet. T195. The balance of the Unearned Revenues account will appear in the balance sheet credit column of the worksheet. F196. The balance sheet credit column of the worksheet usually contains only the liability and equity accounts. F197. Where the income statement column of the worksheet are totaled the excess of debits over credits is called profit. F198. The totals of the balance sheet columns of the worksheet will usually be the same as the totals appearing in the formal balance sheet. T199. The last step in the worksheet preparation is to enter the profit and loss figure as a balancing figure in the income statement and balance sheet columns. T200. The worksheet helps the accountant discover existing posting and calculation errors. T201. If an asset has been carried to the debit column of the income statement and a similar error occurred involving income or liabilities, the worksheet may appear to be correct but the profit figure is actually misstated. F202. Financial statements are confidential documents which are available only to the owner of the business. T203. The focal point of the accounting cycle is the financial statements. T204. The income statement shows the types and mounts of revenues and expenses for the accounting period. F205. The excess of expenses over revenues is called loss. F206. Expenses are increases in equity caused by the entity’s income-generating activities. F207. Cash loaned from a bank constitutes income. F208. The statement of changes in equity uses only the profit figure from the income statement to explain the change in equity. T209. The balance sheet provides the financial statement user the type and amount of each asset, liability and capital account at a particular date. T210. The balance sheet is prepared based on the final equity balance in the statement of changes in equity. F211. The account form of balance sheet shows assets, liabilities and equity in a vertical sequence. T212. Financial flexibility is the ability to take effective actions to alter the amounts and timings of cash flows so that it can respond to unexpected needs and opportunities. T213. Solvency refers to the availability of cash over the longer term to meet financial commitments as they fall due. T214. Liquidity refers to the availability of cash in the near future after taking account of the financial commitments over this period. T215. An income statement refers to the specified period while a balance sheet shows the financial position of the entity at a particular date. T216. Cash flow statement reports the amount of cash received and disbursed during the period. T217. Notes to financial statements include narrative descriptions or more detailed analyses of amounts shown on the face of the balance sheet, income statement, cash flow statement and statement in changes in equity. T218. Accounting policies are the specific principles, bases, conventions, rules and practices adopted by an enterprise in preparing and presenting financial statements. F219. The purchase of an equipment is an example of a financing activity. T220. Buying and producing goods and services are examples of operating activities. T221. The purchase of land is an example of an investing activity. F222. Paying taxes to the government is an example of financing activity. T223. Financial position may be assessed by referring to the balance sheet. T224. The statement in changes in equity discloses the withdrawals during the period. F225. The heading of the income statement might include the â€Å"As of December 31, 2011. † T226. The balance sheet is also known as the statement of financial position. T227. The statement of cash flows discloses significant events related to the operating, investing and financing activities of the business. T228. The statement of changes in equity relates the income statement to the balance sheet by showing how the owner’s capital account changed during the accounting period. F229. The account Commissions Earned would appear on the balance sheet. F230. The account Wages Payable would appear in the income statement. T231. Financial statements cannot be prepared correctly until all the accounts have been adjusted. F232. A worksheet is more useful for a small company than a large one. T233. Working papers provide a written record of the work performed by an accountant or auditor. T234. The worksheet is a type of accountant’s working paper. F235. The amount for owner’s withdrawal will appear in the income statement column of a worksheet. T236. The adjusted trial balance columns of the worksheet are prepared by combining the trial balance and adjustments column. T237. When the Income Statement columns of the worksheet are initially footed, they should be out of balance by the amount of profit and loss. F238. When the balance sheet columns of the worksheet are initially footed, they should be in balance. F239. The worksheet should be prepared after the formal financial statements have been prepared. T240. An important use of the worksheet is an aid in the preparation of financial statements. 241. The worksheet is prepared after the formal adjusting and closing entries. 242. On a worksheet, the balance of the owner’s Capital account is its ending amount for the period. 243. The amount placed opposite the owner’s Capital account in the Balance Sheet columns of the worksheet is the amount to be reflected for owner’s Capital on the Balance Sheet. 244. The balances of the Accumulated Depreciation accounts will appear on the credit side of the worksheet’s Balance Sheet Columns. 245. The balance sheet may be prepared by referring solely to the Balance Sheet columns of the worksheet. 246. When adjusting entries are entered onto a worksheet, it is not necessary to record them in the general journal. 247. Total assets, total liabilities and owner’s equity on the balance sheet are the same as the totals of the Balance Sheet columns on the worksheet. 248. The amount of owner’s withdrawals can be found on the worksheet. 249. After the adjusting and closing entries have been recorded and posted, the general ledger accounts that appear on the balance sheet have no balances. 250. General account balances agree with those in the financial statements even before adjusting and closing entries are recorded and posted. 251. The income summary account is used to close the income and expense accounts. 252. The balance of the owner’s Capital account represents the cumulative net result of income, expense and withdrawal transactions. 253. Closing entries clear income and expense accounts at the end of the period. 254. The post-closing trial balance contains asset, liability, withdrawal and capital accounts. 255. The final trial balance is called a post-closing trial balance. 56. A reversing entry is a journal entry which is the exact opposite of a related adjusting entry made at the end of the period. 257. To simplify the recording of regular transactions in the next accounting period, all adjusting journal entries are reversed. 258. Post-closing trial balance tests the equality of the accounts after adjustments and the closing entries are posted. 259. Trial ba lances are prepared to ensure that no entries have been omitted. 260. In the accounting cycle, closing entries are prepared before adjusting entries. 261. In the accounting cycle, information from source documents is initially recorded in the journal. 262. Nominal accounts are reduced to zero by closing entries. 263. Closing entries deal primarily with the balances of real accounts. 264. The only accounts that are closed are the income statement accounts. 265. Closing entries result in the transfer of profit or loss into the owner’s Capital account. 266. After all closing entries have been entered and posted, the balance of the income summary account will be zero. 267. Depreciation Expense-Building is a permanent account. 68. Supplies expense is a temporary account. 269. A revenue account is closed with a credit to the revenue account and a debit to income summary. 270. An expense account is closed with a debit to the expense account and a credit to income summary. 271. Income Summary is closed with a debit to income summary and a credit to the owner’s Withdrawals account. 272. When profit or loss is exactly zero, one of the usual closing entries will be avoided. 273. The Income Summary account appears in the income statement. 274. Temporary accounts are also known as real accounts. 75. During the closing process, revenues are transferred to the credit side of the Income Summary account. 276. During the closing process, expenses are transferred to the credit side of the Income Summary account. 277. All nominal accounts must be closed before the Income Summary account can be closed. 278. The post-closing trial balance will have fewer accounts than the adjusted trial balance. 279. The balances of all accounts that appear on the balance sheet are the same on the adjusted trial balance as they are on a post closing trial balance. 280. There is sufficient information on a post-closing trial balance to prepare an income statement. 281. The post-closing trial balance will contain only real accounts. 282. The Income Summary account will appear on the post-closing trial balance. 283. There is sufficient information on a post-closing trial balance to prepare a balance sheet. 284. There is sufficient information on a post-closing trial balance to prepare a statement of changes in equity. 285. If the post-closing trial balance does not balance, then the error/s definitely occurred at some point during the closing process. 86. The adjusting entries involving Rent Receivable and Salaries Payable could be reversed. 287. The adjusting entries involving Depreciation Expense-Building and Supplies Expense could be reversed. 288. A reversing entry will include either a debit to a revenue account or a credit to an expnseaccount. 289. Reversing entries are never required. 290. Reversing entries can be made for deferrals but not for accruals. 291. Reversing entries are made to correct errors in the account. 292. The purpose of reversing entry is to simplify the bookkeeping process. 293. Adjusting entries are all dated as at the first day of the new accounting period. 294. Closing entries can be prepared by referring solely to the income statement columns of the worksheet. 295. The chart of accounts for a merchandising entity differs from that of a service entity. 296. The difference between revenue from sales and cost of sales is operating income. 297. For cash sales, the operating cycle is from cash to inventory to accounts receivable and back to cash. 298. The bill of lading is a document prepared by the seller detailing the terms of delivery. 99. A validated deposit slip indicates that cash and checks were actually deposited. 300. Discounts offered to the buyer to encourage early payment are trade discounts. 301. Cash discounts are called purchase discounts from the buyer’s viewpoint. 302. The sales discounts account is a contra-income account and will have a debit balance. 303. A credit term of 2/10 n/30 means that the buyer may deduct 3% from the invoice if payment is made within 10 days from the end of the month. 304. Purchases return and allowances is a deduction from purchases. 305. The cost of merchandise purchased during the period is determined by subtracting from the net purchases the amount of transportation costs incurred during the period. 306. The purchase of equipment not for resale should be debited to the purchases account. 307. If the seller is to shoulder the cost of delivery, the term is stated as F. O. B destination. 308. The term freight prepaid or collect will dictate who shoulders the transportation costs. 309. The two main systems for accounting for merchandise are periodic and perpetual. 310. The perpetual inventory system requires recording the cost of each sale as it occurs. 11. There is no need for a physical inventory count in the perpetual inventory system. 312. The debit balance in the inventory account in the trial balance under the periodic inventory system is the amount of inventory at the end of the current year. 313. The ending inventory of one period is the beginning inventory of the next period. 314. The balance in the merchandise inventory account at the beginning of the period represents the cost of merchandise on hand at that time. 315. The operating cycle involves the purchase and sale of inventory as well as the subsequent payment for purchase and collection of cash. 16. A business can shorten its operating cycle by increasing the percentage of cash sales and reducing the percentage of credit sales. 317. Merchandise inventory could include goods in transit. 318. An advantage of using the periodic inventory system is that it requires less recordkeeping than the perpetual inventory system. 319. The periodic inventory system relies on a physical count of merchandise for its balance sheet account. 320. Under the periodic inventory system, the cost of goods sold is treated as an account. 321. The periodic inventory system provides an up-to-date inventory on hand. 322. Summing ending merchandise inventory and cost of goods sold gives the cost of goods available for sale. 323. A physical inventory is usually taken at the end of the accounting period. 324. Under the periodic inventory system , purchases of merchandise are not recorded in the Merchandise Inventory account. 325. A company would be more likely to know the amount of inventory on hand if I it used the periodic inventory system ra of all merchandisether than the perpetual inventory system. 326. Taking a physical inventory refers to making a count of all merchandise on hand at a particular time. 327. When the periodic inventory system is used , a physical inventory should be taken at the end of the fiscal year. 328. The income statement of a company that provides services only will not have cost of goods sold. 329. For a merchandising company, the difference between the net sales and operating expenses is called a gross margin. 330. Sales return and allowances is described a contra-revenue account. 331. On the income statement of a merchandising concern, profit is the amount by which net sales exceed operating expenses. 332. Transportation out is included in the cost of goods sold calculation. 33. Advertising expense appears as a selling expense on the income statement. 334. Transportation in is considered a cost of merchandise purchased. 335. The difference between gross sales and net sales is equal to the sum of sales discounts and sales returns and allowances. 336. When the terms of sale include a sales discount, it usually is advisable for the buyer to pay within the discount period. 337. The terms 2/10, n/30 mean that a 2% discount is allowed on payments made over 10 days but before 30 days after the invoice date. 338. Terms 2/10, n/30 is an example of a trade discount. 39. Goods should be recorded at their list price less any trade discounts involved. 340. FOB Shipping point means that the seller incurs the shipping costs. 341. Under the perpetual inventory system, the cost of merchandise is debited to Merchandise Inventory at the time of purchase. 342. The merchandise inventory account is not affected when a sales allowance is granted. 343. Ending merchandise inventory is included in the calculation of cost of goods available for sale. 344. Ending merchandise inventory for year 1 automatically becomes the beginning inventory for year 2. 45. The calculation of cost of goods available for sale during the year is not affected by the previous year’s ending inventory. 346. The change in inventory level from the beginning to the end of the year affect cost of goods sold. 347. Transportation In is treated as a deduction in the cost of goods sold section of the income statement. 348. Under the periodic inventory system, the Purchases account is used to accumulate all purchases of merchandise for resale. 349. Cost of goods sold is the primary difference between a merchandising and a service business income statement. 350. Debiting income summary and crediting beginning merchandise inventory eliminates the beginning inventory at the end of the period. 351. Cost of goods sold is a major expense of a merchandising business. 352. Using the nature of expense method of presenting expenses in the income statement has the advantage of simplicity because no allocation of operating expenses between functional classifications is necessary. 353. The function of expense method reports gross margin and income from operations. 354. Operating income is not computed in the nature of expense method. 355.Gross margin from sales is the income that the business would have made if all goods available for sale had been sold during the period. 356. The excess of gross profit over operating expenses is called operating profit. 357. In the worksheet, the ending inventory amount will appear in the income statement credit column and the balance sheet debit column. 358. The determination of net cost of purchase would include addition of transportation out. 359. The traditional balance sheet arrangement of assets on the left-hand side with the liabilities and owner’s equity on the right-hand side is called the report form. 360. Net sales is not an account name. 361. In the income statement, operating expenses are classified as selling expenses, administrative expenses and other operating expenses. 362. The sales return and allowances has a normal debit balance. 363. The closing entry for transportation in debits purchases and credits income summary. 364. Both Transportation In and Tr ansportation Out accounts are closed by crediting the accounts. 365. On the worksheet of a merchandising company that uses the perpetual inventory system, the Merchandise inventory account balance is not adjusted. 366.When using the perpetual inventory system, the Merchandise inventory account will not appear in the closing entries. 367. The worksheet of a merchandising company that uses the perpetual inventory system will not have a Transportation In account. 368. When preparing a worksheet for a merchandising company that uses the perpetual inventory system, the cost of goods sold can be derived from the balances of several account in the income statement column. 369. Under the perpetual inventory system, the ending merchandise inventory balance is closed at the same time as cost of goods sold. 370.When preparing a worksheet for a merchandising company that uses the periodic inventory system, the merchandise inventory amount shown on the trial balance will be carried over the Balance Sheet debit column. 371. On the worksheet of a merchandising company that uses the periodic inventory system, both Purchase and Purchases Returns and Allowances appear in the Income Statement column. 372. The Purchases account is closed to the Merchandise Inventory account. 373. The ending inventory amount appears in both Income Statement columns on the worksheet of a merchandising company that uses the periodic inventory system. 74. Under the periodic inventory system, the Merchandise Inventory account appears in the closing entries made at the end of the period. 375. When preparing closing entries under the periodic inventory system, Sales, Purchases Returns an Allowances are both closed in the same entry. 376. Sales discount is a contra-revenue account with a normal credit balance. 377. Purchases discount would be recorded as a credit. 378. Transactions involving the payment of cash for any purpose are usually recorded in the cash journal. 379. Special journals are modified in practice to adapt to the specific needs of an entity. 80. The primary ledger that contains all the balance sheet accounts and income statement accounts is called the general ledger. 381. At the end of each month, the total of the amount column of the sales journal is posted as a debit to accounts receivable and credit to sales. 382. After postings have been completed for the month, if the sum of the balances in the accounts receivable subsidiary ledger does not agree with the balance of the accounts receivable In the general ledger, the errors must be located and corrected. 383. Sales on ccount of office equipment used in the business would be recorded in the sales journal. 384. Each amount in the other accounts column of the cash receipts journal must be posted individually to the appropriate general ledger account. 385. When there are numerous accounts with a common characteristic, it is common to place them in a separate ledger called a detail ledger. 386. The sale of merchandise for cash is recorded in the sales journal. 387. The total of the other accounts column of the cash receipts journal is not posted to the general ledger. 88. When special journals, control accounts, and subsidiary ledgers are used, no posting to any ledger is performed until the end of the month. 389. For each transaction recorded in the purchases journal, the credit is entered in the accounts payable column. 390. Acquisitions on account which are not provided for in a special debit column are recorded in the other accounts column in the purchases journal. 391. Debits to creditor’s accounts for invoices paid are recorded in the accounts payable debit column of the cash payments journal. 392. Comparing the purchase order with the receiving report will show that all the goods ordered actually arrived and all goods that arrived were actually ordered. 393. The total of the accounts payable in the cash payments journal is posted at the end of the month as a debit to accounts payable and a credit to cash. 394. When customers are allowed to return for credit to their accounts, these transactions are recorded in the general journal. 395. A check register is used to record all expenditures. 396. The voucher register is a substitute for a sales journal. 397. The voucher register takes the place of the cash payments journal. How to cite Generally Accepted Accounting Principles and Balance Sheet, Essay examples

Public Speaking Glossary free essay sample

A hormone released into the bloodstream in response to physical or mental stress. After-dinner speech A brief, often humorous, ceremonial speech, presented after a meal, that offers a message without asking for radical changes in attitude or action. Agenda-setting function The work of informative speaking in raising topics to attention and creating a sense of their importance. Agreement The third stage in the persuasive process requires that listeners not only accept the speakers recommendations but remember their reasons for doing so. Alliteration Repetition of the initial consonant sound of close or adjoining words. AmplificationThe art of developing ideas by finding ways to restate them in a speech. Analogical persuasion Creating a strategic perspective on a subject by relating it to something about which the audience has strong positive or negative feelings. Analogical reasoning Reasoning in which a speaker compares two similar cases and infers that what is true for the first case is also true for the second. We will write a custom essay sample on Public Speaking Glossary or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Analogous color scheme Colors adjacent on the color wheel; used in a presentation aid to suggest both differences and close relationships among the components represented. Analogy A connection established between two otherwise dissimilar ideas or things. Animation The way objects enter and/or exit a Powering slide. Antithesis A language technique that combines opposing elements in the same sentence or adjoining sentences. Appreciative listening Listening for pleasure or enjoyment. Appreciative phase Phase of listening in which we enjoy the beauty of messages, responding to such factors as the simplicity, balance, and proportion of speeches and the eloquence of their language. Arguments Arrangements of proofs designed to answer key questions that arise in persuasive designs. Articulation The physical production of particular speech sounds. AssimilationThe tendency of listeners to interpret the positions of a speaker with whom they agree as closer to their own views than they actually are. Atlas A book of maps. Attitude A frame of mind in favor of or opposed to a person, policy, belief, institution, topic, audience-centeredness Keeping the audience foremost in mind at every step of speech preparation and presentation. Audience demographics Observable characteristics of listeners, including age, gender, educational level, group affiliations, and coloratura backgrounds, that the speaker considers when adapting to an audience. Audience dynamicsThe motivations, attitudes, beliefs, and values that influence the behavior of listeners. Autocratic leader A leader who makes decisions without consultation, issues orders or gives direction, and controls the members of the group through the use of rewards or punishments. Award presentation A speech of tribute that recognizes achievements of the award recipient, explains the nature of the award, and describes why the recipient qualifies for the award. Awareness This first stage in the persuasive process includes knowing about a problem, paying attention to it, and understanding how it affects our lives. Back to top] lance Achieving a balance among the major parts of a presentation. Bandwagon A fallacy which assumes that because something is popular, it is therefore good, correct, or desirable. Bar graph A graph that uses vertical or horizontal bars to show comparisons among two or more items. Begging the question Assuming that an argument has been proved without actually presenting the evidence. Beliefs Ideas we express about subjects that may explain our attitudes towards them. Bibliography A list of all the sources used in preparing a speech.