In Ancient Greece, The Most Feared Named Was Sparta. It Was A Total Wa

In ancient Greece, the most feared named was Sparta. It was a total war machine willing to take on all comers. They rose above the rest by being well disciplined and educated. The man who brought them this glory was Lycergus. Like any great leader he was very idealistic. His main goal was to change Sparta into a complete city state. It is believed that he was born between the eighth and tenth century. "Most historians don't believe he existed at all". He was from the Eurypontid house which was one of two houses of Royality. "It is thought by many that he may have been King". Unquestionably he was one of the great thinkers. Among his many accomplishments, Lycergus was responsible for the Spartan Council of Elders, iron coinage, and the education of the entire population. "The Spartans attributed all institutions and their Constitution to Lycergus". He established their strict military style and beliefs. He felt it was very important to have a complete person. "It would be hard to discover a healthier or more completely developed human being, physically speaking, than a Spartan". Lycergus felt that parents should have the right to punish other's children. In this way he thought that children would respect all adults. Overall, he contributed more than anyone else to Spartan culture. That is why he is known as the Father of Spartan Law. Many of the ways that we keep our bodies sound were proposed by Lycergus. Mainly, he felt that people should always do the best thing for their body and their community.

Basic Info and Attributes of Hermes Greek God

Basic Info and Attributes of Hermes Greek God Hermes is familiar as the messenger god in Greek mythology. In a related capacity, he brought the dead to the Underworld in his role of Psychopompos. Zeus made his thieving son Hermes god of commerce. Hermes invented various devices, especially musical ones, and possibly fire. He is known as a helpful god. Another aspect of Hermes is fertility god. It may be in connection with this role that the Greeks sculpted phallic stone markers or herms for Hermes. Hermes is the son of Zeus and Maia (one of the Pleiades). Offspring of Hermes Hermes union with Aphrodite produced Hermaphroditus. It may have yielded Eros, Tyche, and perhaps Priapus. His union with a nymph, perhaps Callisto, produced Pan. He also sired Autolycus and Myrtilus. There are other possible children. Roman Equivalent Romans called Hermes Mercury. Attributes Hermes is sometimes shown as young and sometimes bearded. He wears a hat, winged sandals, and short cloak. Hermes has a tortoise-shell lyre and the staff of a shepherd. In his role as psychopomps, Hermes is the herdsman of the dead. Hermes is referred to as luck-bringing (messenger), giver of grace, and the Slayer of Argus. Powers Hermes is called Psychopompos (Herdsman of the dead or guider of souls), messenger, patron of travelers and athletics, bringer of sleep and dreams, thief, trickster. Hermes is a god of commerce and music. Hermes is the messenger or Herald of the gods and was known for his cunning and as a thief from the day of his birth. Hermes is the father of Pan and Autolycus. Sources Ancient sources for Hades include Aeschylus, Apollodorus, Dionysius of Halicarnassus, Diodorus Siculus, Euripides, Hesiod, Homer, Hyginus, Ovid, Parthenius of Nicaea, Pausanias, Pindar, Plato, Plutarch, Statius, Strabo, and Vergil. Hermes Myths Myths about Hermes (Mercury) re-told by Thomas Bulfinch include: ProserpineGolden Fleece - MedeaJuno and Her Rivals, Io and Callisto - Diana and Actaeon - Latona and the RusticsMonstersPerseusPrometheus and PandoraCupid and PsycheHercules Hebe and GanymedeMidas - Baucis and Philemon

Evaluate the implications for financial reporting of the change in the Essay - 1

Evaluate the implications for financial reporting of the change in the treatment of goodwill from IAS22 to IFRS3 - Essay Example This has impacted the financial statements of entities. In this essay the implications of these changes of financial accounting and reporting of goodwill are evaluated and discussed in detail. Goodwill computations will be highly affected with effective changes brought in by IFRS 3. Business combinations will now be accounted for only under purchase method, and merger accounting is banned. Intangible assets will be identified in larger way impacting goodwill as the IFRS 3 contains a list of suggestive intangibles. Contingent liabilities will play effective role in goodwill valuation as they will be recognized at fair value. Henceforth goodwill will not be amortized but will face impairment test will all other intangibles. Non- controlling interests will play effective role in determining cost of acquisition and thus in goodwill valuation for acquirer. Cost of restructuring the acquisition will be written off to profit and loss. This will play a part in enhancing goodwill valuation under purchase method. Excess of cost of acquisition over fair value of net assets acquired shall be treated as gain or negative goodwill and will be credited to profit and loss. The major impact is that Goodwill now be considered a permanent asset. IFRS 3 has restricted business combination accounting only under ‘purchase’ method where â€Å"the acquiring company records net assets received at fair value at the date of combination. Any excess of cost over the fair value of net assets is allocated to goodwill.† (Venkatesan Sundarrajan, 1995)1. Fair value of net assets is calculated by deducting the fair market value of liabilities (including contingent liabilities) undertaken from the fair value of identified tangible and intangible assets acquired, and goodwill is the difference between cost of acquisition and the fair value of net assets acquired on acquisition date. Though goodwill was also earlier being recorded as residual value under