Sunday, May 24, 2020

Marzanna, Slavic Goddess of Death and Winter

The winter goddess Marzanna has several guises and multiple names in Slavic mythology, but all of them are evil. She represents the coming of winter and is one of three seasonal sisters representing the cycle of life and death; she is also a fate goddess, whose arrival signifies misfortune; and she is a kitchen goddess, who creates nightmares and mischievously fiddles with a womans spinning.   Key Takeaways: Marzanna Alternate Names: Marzena (Polish), Marena (Russian), Morana (Czech, Bulgarian, Slovene, and Serbo-Croatian), Morena or Kyselica (Slovak), Morena (Macedonian),  Mara (Belarusian and Ukrainian), but also variously known as Marui or Marukhi, MarÃ… ¾ena, Morà ©na, Mora, Marmora, More, and KikimoraEquivalents: Ceres (Roman); Hecate (Greek)Culture/Country: Slavic mythology, central EuropeRealms and Powers: Goddess of winter and deathFamily: Zhiva (summer goddess), Vesna or Lada (spring goddess); with dark Charnobog, she is the mother of Triglav, the god of war Marzanna in Slavic Mythology   The goddess of Winter known as Marzanna is likely an ancient leftover, the Slavic version of the ancient goddess-as-crone figure found throughout Indo-European mythologies, and known as Marratu to the Chaldeans, Marah to the Jews, and Mariham to the Persians. As a Slavic goddess, she is primarily a fearsome figure, the bringer of death, and the symbol of winter. There is a matching spring goddess (Vesna or Lada), who is said to seduce Perun, the lightning god, bringing the end to winter. A summer goddess is named Zhiva, who rules over crops. There is no autumn goddess; according to the myths she was the daughter of the moon Chors who was bewitched at birth and disappeared. Marzanna had one child, the god of war Triglav, by Chernobog.   Seasonal Tales  and Rituals As spring nears, the feast of Maslenitsa is held, in which people dress a straw maiden in rags, carry her through town into the fields, and burn her in effigy, or drown her in a river or pond. The effigy represents Marzanna, and the burning or destruction of the effigy represents the banishing of winter from the land. The drowning is her disappearance into the underworld.   Spring Marzanna. Thuomash / Getty Images At the summer solstice, the Kupalo ceremony includes a mixture of nuptial and funereal ideas, a set of joyous and tragic rites celebrating both the Dionysian blend of fire and water and the downward course of the sun towards its wintry grave.   As winter approaches, Marzanna is associated with the enchanted huntsman myth. A tale told by the Roma is that a hunter (sometimes the god of the sun) falls in love with Marzanna and she traps his soul in a magic mirror where (rather like Persephone) he must spend the long winter. Fate Goddess   In some tales, Marzanna appears as Mara or Mora, a destroying fate-goddess who rides the night winds and drinks the blood of men. She is the mare in the word nightmare, described as a monstrous hag squatting upon the breast, mute, motionless, and malignant, an incarnation of the evil spirit whose intolerable weight crushes the breath out of the body (Macnish 1831). She is similar in this respect to the Hindu goddess Kali the Destroyer, whose death aspect means passive weight and darkness. In this guise, Marzanna (or Mora) is a personal tormenter, who sometimes turns herself into a horse, or into a tuft of hair. One tale is of a man who was so tormented by her that he left his home, took his white horse and rode away on it. But wherever he roamed the Mora followed. At last, he passed the night at an inn, and the master of the house heard him groaning in a nightmare, and found him being suffocated by a long tuft of white hair. The host cut the hair in two pieces with a pair of scissors, and in the morning the white horse was found dead: the hair, the nightmare, and the white horse were all Marzanna.   Kitchen Demon As the kitchen demon Marui or Marukhi, Marzanna hides behind the stove and spins at night, making strange thumping noises when danger is in store. She turns herself into a butterfly and hangs over the lips of sleepers bringing them bad dreams.   If a woman spins something without first saying a prayer, Mora will come at night and spoil all her work. In this aspect, Marzanna is sometimes named Kikimori, a shade of the souls of girls who have died unchristened or were cursed by their parents. Sources and Further Reading Leeming, David. The Oxford Companion to World Mythology. Oxford UK: Oxford University Press, 2005. Print.Macnish, Robert. The Philosophy of Sleep. Glasgow: W. R. McPhun, 1830.  Monaghan, Patricia. Encyclopedia of Goddesses Heroines. Novato CA: New World Library, 2014. Print.Ralston, W.R.S. The Songs of the Russian People, as Illustrative of Slavonic Mythology and Russian Social Life. London: Ellis Green, 1872. Print.Walker, Barbara. The Womans Encyclopedia of Myths and Secrets. San Francisco: Harper and Row, 1983. Print.

Thursday, May 14, 2020

What Is Constant Absolute Risk Aversion

Constant absolute risk aversion, or CARA, utility is a class of utility functions. Also called exponential utility. Has the form, for some positive constant a: u(c)-(1/a)e-ac Under this specification the elasticity of marginal utility is equal to -ac, and the instantaneous elasticity of substitution is equal to 1/ac. The coefficient of absolute risk aversion is a; thus the abbreviation CARA for Constant Absolute Risk Aversion. Constant absolute risk aversion is usually thought of as a less plausible description of risk aversion than constant relative risk aversion (thats the CRRA), but it can be more analytically convenient. (Econterms) Terms related to Constant Absolute Risk Aversion (CARA): CRRA About.Com Resources on Constant Absolute Risk Aversion (CARA):None Writing a Term Paper? Here are a few starting points for research on Constant Absolute Risk Aversion (CARA): Books on Constant Absolute Risk Aversion (CARA):None Journal Articles on Constant Absolute Risk Aversion (CARA):None Return to Main Page

Wednesday, May 6, 2020

The Failure Of Failing Public Schools - 2454 Words

Introduction As a result of the latest rating of failing public schools in education, United States schools are rated around twenty-ninth in the world. What is a failing school? Researchers may never agree on a single definition of failing schools (Connelly, 1999). OFSTED says that â€Å"A failing school is one in which learners make very little progress in relation to their prior attainment; consequently, the value-added analyses of the school’s test scores are very low when compared with similar schools. This definition may be extended to include some process indicators. There is no doubt that the three most consistent factors found in weak schools are the underachievement of learners, unsatisfactory or poor teaching and ineffective leadership (OFSTED, 1997, p. 4). In the research article by Stein (2012), two questions were addressed for guiding the study. First, how should educators and the public respond to the suggestion that most failing schools either need a complete makeover or aren t worth saving? Second, what message are we sending the students and parents of such schools, and their respective communities in general, if we allow them to believe their schools should be kicked to the curb or used as a research laboratory? Stein also believe that hearing that America s students are becoming less competitive globally with each successive year is depressing enough, but it s worse to hear that we should either reinvent how schools operate or give up on someShow MoreRelatedFailing The Children Of Success1507 Words   |  7 PagesFailing Our Children to Success Imagine a world where doctors are not able to understand medical terminology or lawyers who have difficulty reading laws and being unable to interpret them correctly. 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Tuesday, May 5, 2020

Solving Ethical Dilemmas in the Accounting Profession Essay Example For Students

Solving Ethical Dilemmas in the Accounting Profession Essay Introduction In today’s world businesses and firms are required to uphold high levels of ethical behaviors for them to run successfully. There have been an overwhelming increased number of unethical behaviors in the accounting environment where a lot of accounting environment present accountants with many accounting dilemmas. Accountants handling any financial information such as companies financial statement must be operate out rightly in an ethical manner because such information is critical to a company’s well being both legally and in a business perspective and also in the accountants own perspective as it determines his compensation and promotional opportunities. In understanding such dilemmas that face accountants in their daily accounting duties, we study critically the case of Daniel potter, a qualified AICPA accountant working at barker Greenleaf Company. Dan has an acute familiarity with most of the professional guidelines that relate to morality as an accountant. This guideline not only defined his academic success but also his dignity as an auditor. However, he is faced with a situation where he is finding difficulty defining one of the ethical guidelines on materiality according to the AICPA guidelines. He clearly indicates that the valuation of the property has been altered and thus undervalued by up to 7% of its initial value. But as his boss, Mr. Freeman asks him to omit his subject-to-opinion proviso, Dan feels the ethical conducts are being violated and thus refuses to alter the financial statement or his recommendations. In light with his superiors opinions, Dan feels the need to be loyal but again he knows very well that the accounting profession must uphold what it believes in and in asking him to give a different opinion on his clients property valuation, he was in violation of such conduct. All accountants should at any one time in the business environment show an unwavering ethical behavior because â€Å"significant deficiencies† have been cited in line with individual accounting ethics. Such is Sam’s case with ruby. In this case, a professional accountant such as jimmy’s accountant is supposed to be conversant with all expertise knowledge associated with accounting according to professional accounting in the public interest, post Enron. Information such as taxation information should not have been a problem to Jimmy’s accountant as earlier seen which leaves Sam to share such vital information with ruby’s lawyer who not a rofessional in that capacity. Stakeholders involved Stakeholders are parties both internal and external who have who have any form of stoke in the business. Bottom line profits are not the only rationale behind which companies operate when it comes to stakeholder analysis. Stake holders may include managers, clients employees etc whose interest is deemed vital to the success of any business. In Dan’s case scenario, the stake holders include baker Greenleaf company and all its employees who are involved directly with its inside or outside dealings. The big eight accounting firm which ran audits for baker. The real estate subsidiary which dealt directly with baker Greenleaf is also a stakeholder. Jimmy also comes in as a main stakeholder in when he decides to buy out Ruby’s business. Though with some ill intentions, and his as accountant disclosing the fact that he wasn’t in fact aware of how jimmy’s off book revenues were being treated and they could amount to tax evasion which he intended ruby to fully shield incase the deal went through. And finally Sam who is supposed to play a third party role and advice ruby on how to handle jimmy’s buy out transactions. Its however critical to understand that the impact of stakeholders in meeting an organizations goal is critical to the organizations well being. According to chapter four of the professional accounting in public interest, the future success of any business depends on how well it’s able to meet its stakeholders’ ethical expectations. Ethical problems were potential problems for disaster in areas where they damaged part or all of the organizational reputation. Stakeholders such as freeman risk exposing the organization to clients who might easily judge them as account frauds. .u63b6c4c1dfb02eec3c00962c2991674d , .u63b6c4c1dfb02eec3c00962c2991674d .postImageUrl , .u63b6c4c1dfb02eec3c00962c2991674d .centered-text-area { min-height: 80px; position: relative; } .u63b6c4c1dfb02eec3c00962c2991674d , .u63b6c4c1dfb02eec3c00962c2991674d:hover , .u63b6c4c1dfb02eec3c00962c2991674d:visited , .u63b6c4c1dfb02eec3c00962c2991674d:active { border:0!important; } .u63b6c4c1dfb02eec3c00962c2991674d .clearfix:after { content: ""; display: table; clear: both; } .u63b6c4c1dfb02eec3c00962c2991674d { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u63b6c4c1dfb02eec3c00962c2991674d:active , .u63b6c4c1dfb02eec3c00962c2991674d:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u63b6c4c1dfb02eec3c00962c2991674d .centered-text-area { width: 100%; position: relative ; } .u63b6c4c1dfb02eec3c00962c2991674d .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u63b6c4c1dfb02eec3c00962c2991674d .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u63b6c4c1dfb02eec3c00962c2991674d .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u63b6c4c1dfb02eec3c00962c2991674d:hover .ctaButton { background-color: #34495E!important; } .u63b6c4c1dfb02eec3c00962c2991674d .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u63b6c4c1dfb02eec3c00962c2991674d .u63b6c4c1dfb02eec3c00962c2991674d-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u63b6c4c1dfb02eec3c00962c2991674d:after { content: ""; display: block; clear: both; } READ: The diary of anne frank by anne frank EssayCourse of action Any unethical behavior is always meant to benefit an individual or an organization at the expense of some aspect in the society. They further argue that accountants have the responsibility to follow all the generally accepted accounting ethics. Auditors are also obliged to put forward opinions that are fair to the financial statements they put forward. Dan’s cause of action therefore is bound by the ethical code of conduct that’s defined by the American Institute of Certified Public Accountants (AICPA) whether it favors his superiors or not. If organizations cannot streamline their employees to follow such conduct however, it can choose to develop its own rules as long as they are in accordance to those put forward by AICPA. According to Osmond, such organizations may choose to come up with rules and regulations that govern their employees when it comes to handling certain vital financial information. Dan however lacks a venue to air his grievances because baker doesn’t have a board with which disciplinary measures can be taken on employees such as Freeman. However companies must make sure they enforce such laws and that they fully reprimand employees who fail to live up to the guidelines set. Having a strong disciplinary board is the only way such measures can bear fruit. In Dan’s case, having a board that is willing to take a stance against employees such as stakeholders such as freeman should produce appropriate solution. Such companies should resolve not to have any dealings with stakeholders who engage in inappropriate actions. Accounting as a profession should be founded by positive philosophy and only a positive philosophical approach is capable of accomplishing this. Dan’s stand to stick by his word is appreciated but his loyalty questioned. Such influenced should be pursued positively by baker. Plante and Moran, the ninth largest public accounting firm in the USA accredits one of its employees, Frank Moran, for having brought about change in a philosophical approach that has seen ‘revolutionary innovations’ among the workforce and the workplace in general, operating on solid social and ethical values. This can be borrowed by Dan whom, by standing by his decision can help revolutionalize the mentality held by long time serving accountants like freeman. Looking at the above case study, the four stakeholders clearly outline themselves. According to professional accounting in public interest post-Enron, this are divided into the four categories. †¢The self v/s others; this includes improper use of one’s influence and also misuse of information. Jimmy and Mr. Freeman fall into this category where they misuse the information given to them to mislead other stake holders. This should be addressed critically because it has a high influence on the overall welfare of the company. †¢Self and others v/s other; the areas affected by these stake holders include all services they offer to other stake holders. Dan and Freeman, Jimmy and his accountants, Sam Ruby and her lawyer are such stakeholders. This should also be tackled with urgency because some of the company stakeholders will feel shortchanged and should be ranked as high. †¢Client v/s client; areas affected include services they offer. Baker and the big eight accounting firm fall under this category. Should be ranked as high because any decisions taken by one client affects the other directly. †¢Employer v/s employer: areas affected include misuse of information and Dan and Freeman fall under this category. The board should address this directly in order to reduce the influence, especially negative ones, of some employees on others. Conclusion As seen earlier, most of the arguments support the upholding of accounting ethics by all practicing professional accountants regardless of their areas of profession.