Zynga’s Revenue Recognition Dilemma Essay Example

Zynga’s Revenue Recognition Dilemma Essay http://accrualperspective. wordpress. com/2012/10/10/zyngas-revenue-recognition-dilemma/ Zynga’s Revenue Recognition Dilemma Leave a reply Zynga’s Revenue Recognition Dilemma Zynga has been the focus of a highly disputed topic on bookings and revenues as of late. Unfortunately for the online gaming company, many accountants and financial analysts are not in Zynga’s favor on the way that the company has been recognizing revenues. To put the company in perspective, there are 26 million digital farmers via the vastly rampant FarmVille application run by Zynga. In the popular game, Facebook users build farms to produce crops and create the kind of productivity that they desire. This creates the need for virtual, heavy equipment, such as tractors, seeders and harvesters, all which can be bought with FarmVille Currency. Zynga makes money by allowing users to hurry the process by converting real dollars from their credit cards into the virtual currency necessary to get the equipment they need to get the job done. Like FarmVille, Zynga has users across a variety of applications such as CityVille, Words with Friends, and Mafia Wars, all of which using the same models. We will write a custom essay sample on Zynga’s Revenue Recognition Dilemma specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Zynga’s Revenue Recognition Dilemma specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Zynga’s Revenue Recognition Dilemma specifically for you FOR ONLY $16.38 $13.9/page Hire Writer This type of unique revenue however provokes a unique question; that is, how is Zynga supposed to report revenues from these products that they’ve offered? According to the company’s 10-k report, it’s policies on reporting states that: * â€Å"For the sale of consumable virtual goods, we recognize revenue as the goods are consumed† * â€Å"We recognize revenue from the sale of durable virtual goods ratably over the estimated average playing period of paying players for the applicable game, which represents our best estimate of the average life of our durable virtual goods† And perhaps the most important: â€Å"If we do not have the ability to differentiate revenue attributable to durable virtual goods from consumable virtual goods for a specific game, we recognize revenue from the sale of durable and consumable virtual goods for that game ratably over the estimated average period that paying players typically play our games† This type of fina ncial reporting is simply too confusing and leaves the door open for too much alteration within the reports. Also, this type of unpredictable reporting technique allows the company to skew bottom-line profits and maneuver their earnings to reflect an untrue valuation of the company’s worth. These types of manipulations are especially alarming to users of the financials who are looking to invest in a company that appears to be growing, when in reality it is altering production numbers with every consecutive quarter. In regards to the revenue recognition dispute, the way their accountants estimate average periods that paying players actually play the Zynga games must be validated. In a recent article by Bloomberg’s Cory Johnson, he notes that Zynga has made changes to these estimates five of the last six quarters. These changes made drastically effect the net profits that Zynga is reporting to the public. By taking the estimate and distorting it, they are able to report profits when indeed there are none. It is curious that the auditor assigned to Zynga, Ernst Young, has allowed this method of accounting to be implemented when clearly it is affecting the bottom line. It is also curious that EY is also the auditor for the Zynga’s distributor, Facebook whose Zynga profits have accounted for roughly 12% of its revenue. This â€Å"independence† (or lack there of) calls into question the true authenticity behind these reporting standards and what they mean to the accounting profession as well as financial statement users world-wide. At any rate, this is a topic that needs to be brought to light, discussed and ruled upon. Zynga cannot merely go on reporting as they wish to provoke the appearance of a success while the true profits and losses go unnoticed. http://blogs. smeal. psu. edu/grumpyoldaccountants/archives/746#more-746 http://articles. businessinsider. com/2011-10-12/research/30269486_1_zynga-virtual-goods-bookings http://www. forbes. com/sites/francinemckenna/2012/04/23/how-zynga-facebook-and-groupons-go-to-auditor-rewrites-accounting-rules/

Biography of Richard Nixon, 37th U.S. President

Biography of Richard Nixon, 37th U.S. President Richard M. Nixon (January 9, 1913–April 22, 1994) was the 37th president of the United States, serving from 1969 to 1974. Prior to that, he was a U.S. senator from California and vice president under Dwight Eisenhower. As a result of his involvement in the Watergate scandal, a cover-up of illegal activities connected with his reelection committee, Nixon became the first and only U.S. president to resign from office. Fast Facts: Richard Nixon Known For: Nixon was the 37th president of the United States and the only president to resign from office.Also Known As: Richard Milhous Nixon, â€Å"Tricky Dick†Born:  January 9, 1913 in Yorba Linda, CaliforniaParents: Francis A. Nixon and Hannah Milhous NixonDied:  April 22, 1994 in New York, New YorkEducation: Whittier College, Duke University Law SchoolSpouse:  Thelma Catherine Pat Ryan (m. 1940–1993)Children: Tricia, JulieNotable Quote: â€Å"People have got to know whether or not their president is a crook. Well, I’m not a crook. I’ve earned everything I’ve got.† Early Life Richard Milhous Nixon was born on January 19, 1913, to Francis A. Nixon and Hannah Milhous Nixon in Yorba Linda, California. Nixon’s father was a rancher, but after his ranch failed he moved the family to Whittier, California, where he opened a service station and grocery store. Nixon grew up poor and was raised in a very conservative, Quaker household. Nixon had four brothers: Harold, Donald, Arthur, and Edward. Harold died of tuberculosis at age 23 and Arthur died at age 7 of tubercular encephalitis. Education Nixon was an exceptional student and graduated second in his class at Whittier College, where he won a scholarship to attend Duke University Law School in North Carolina. After graduating from Duke in 1937, Nixon was unable to find work on the East Coast and decided to move back to Whittier, where he worked as a small-town lawyer. Nixon met his wife, Thelma Catherine Patricia â€Å"Pat† Ryan, when the two played opposite one another in a community theater production. He and Pat were married on June 21, 1940, and had two children: Tricia (born in 1946) and Julie (born in 1948). World War II On December 7, 1941, Japan attacked the U.S. Naval base at Pearl Harbor, ushering the United States into World War II. Shortly afterward, Nixon moved from Whittier to Washington D.C., where he took a job at the Office of Price Administration (OPA). As a Quaker, Nixon was eligible to apply for an exemption from military service. He was bored with his role at the OPA, however, so he applied to the Navy and joined in August 1942 at the age of 29. Nixon was stationed as a naval control officer in the South Pacific Combat Air Transport. While Nixon did not serve in a combat role during the war, he was awarded two service stars and a citation of commendation and was eventually promoted to the rank of lieutenant commander. Nixon resigned his commission in January 1946. Congressional Service In 1946, Nixon ran for a seat in the House of Representatives for the 12th Congressional District of California. To beat his opponent, five-term Democratic incumbent Jerry Voorhis, Nixon used a variety of smear tactics, insinuating that Voorhis had communist ties because he had once been endorsed by the labor organization CIO-PAC. Nixon won the election. Nixon’s tenure in the House of Representatives was notable for his anti-communist crusading. He served as a member of the House Un-American Activities Committee (HUAC), which was responsible for investigating individuals and groups with suspected ties to communism. Nixon was also instrumental in the investigation and conviction for perjury of Alger Hiss, an alleged member of an underground communist organization. Nixon’s aggressive questioning of Hiss at the HUAC hearing was central to securing Hiss’ conviction and won Nixon national attention. Wikimedia Commons   Nixon ran for a seat in the Senate in 1950. Once again, he used smear tactics against his opponent, Helen Douglas. Nixon was so overt in his attempt to tie Douglas to communism that he even had some of his flyers printed on pink paper. In response to Nixons smear tactics and his attempt to get Democrats to cross party lines and vote for him, a Democratic committee ran a full-page ad in several papers with a political cartoon of Nixon shoveling hay labeled â€Å"Campaign Trickery† into a donkey labeled Democrat. Under the cartoon was written, â€Å"Look at Tricky Dick Nixon’s Republican Record.† Despite the ad, Nixon went on to win the election- but the nickname Tricky Dick stuck with him. Run for Vice President When Dwight D. Eisenhower decided to run as the Republican Partys candidate for president in 1952, he needed a running mate. Nixon’s anti-communist position and strong base of support in California made him an ideal choice. During the campaign, Nixon was nearly removed from the ticket when he was accused of financial improprieties for allegedly using an $18,000 campaign contribution for personal expenses. In a televised address that became known as the â€Å"Checkers† speech delivered on September 23, 1952, Nixon defended his honesty and integrity. In a bit of levity, Nixon stated that there was one personal gift that he just wasnt going to return- a little Cocker Spaniel dog, whom his 6-year-old daughter had named Checkers. The speech was enough of a success to keep Nixon on the ticket. Vice Presidency After Eisenhower won the presidential election in November 1952, Nixon, now vice president, focused much of his attention on foreign affairs. In 1953, he visited several countries in the Far East. In 1957 he visited Africa, and in 1958 he visited Latin America. Nixon was also instrumental in helping push the Civil Rights Act of 1957 through Congress. In 1959, Nixon met with Soviet leader Nikita Khrushchev in Moscow. In what became known as the â€Å"Kitchen Debate,† an impromptu argument erupted over the ability of each nation to provide good food and a good life to its citizens. The profanity-laced argument soon escalated as both leaders defended their countrys way of life. After Eisenhower suffered a heart attack in 1955 and a stroke in 1957, Nixon was called on to assume some of his high-level duties. At the time, there was no formal process for the transfer of power in the event of a presidential disability. Nixon and Eisenhower worked out an agreement that became the basis for the 25th Amendment to the Constitution, which was ratified on February 10, 1967. The amendment detailed the procedure for presidential succession in the event of the presidents incapacitation or death. Failed Presidential Run of 1960 After Eisenhower completed his two terms in office, Nixon launched his own bid for the White House in 1960 and easily won the Republican nomination. His opponent on the Democratic side was Massachusetts Sen. John F. Kennedy, who campaigned on the idea of bringing a new generation of leadership to the White House. The 1960 campaign was the first to make use of the new medium of television for advertisements, news, and policy debates. For the first time in American history, citizens were afforded the ability to follow the presidential campaign in real time. Bettmann Archive / Getty Images For the first debate, Nixon chose to wear little makeup, wore a badly selected gray suit, and came across looking old and tired compared to the younger and more photogenic Kennedy. The race remained tight, but Nixon eventually lost the election to Kennedy by 120,000 votes. Nixon spent the years between 1960 and 1968 writing a bestselling book, Six Crises, which recounted his role in six political crises. He also ran unsuccessfully for governor of California against Democratic incumbent Pat Brown. 1968 Election In November 1963, President Kennedy was assassinated in Dallas, Texas. Vice President Lyndon B. Johnson assumed the office of the presidency and easily won re-election in 1964. In 1967, as the 1968 election approached, Nixon announced his own candidacy and easily won the Republican nomination. Faced with mounting disapproval ratings, Johnson withdrew as a candidate during the campaign. The new Democratic front-runner became Robert F. Kennedy, the younger brother of John. Wikimedia Commons   On June 5, 1968, Robert Kennedy was shot and killed following his victory in the California primary. Rushing now to find a replacement, the Democratic Party nominated Johnson’s vice president, Hubert Humphrey, to run against Nixon. Alabama Governor George Wallace had also joined the race as an independent. In another close election, Nixon won the presidency by 500,000 popular votes. Presidency Major domestic accomplishments during Nixons presidency included Neil Armstrongs and Buzz Aldrins historic walk on the moon in 1969; the establishment of the Environmental Protection Agency (EPA) in 1970; and the passage of the 26th Amendment to the U.S. Constitution in 1971, which granted 18-year-olds the right to vote. Nixons focus on foreign relations had him initially escalating the Vietnam War as he implemented a controversial bombing campaign against the neutral nation of Cambodia to disrupt North Vietnamese supply lines. Later, however, Nixon was instrumental in withdrawing all combat units from Vietnam, and by 1973 he had ended mandatory military conscription. Fighting within Vietnam finally ceased when Saigon fell to the North Vietnamese in 1975. In 1972, with the help of his Secretary of State Henry Kissinger, President Nixon and his wife Pat embarked on a week-long trip to China in order to establish diplomatic relations. Resentment between China and the U.S. had lingered following the Korean War, during which China had fought against U.S. forces. The visit marked the first time a U.S. president had visited the communist nation, which was then under the control of Chinese Communist Party Chairman Mao Zedong. Nixons visit was an important step in improving relations between these two powerful nations. Watergate Scandal Nixon was reelected in 1972 in what is considered one of the largest landslide victories in U.S. history. Unfortunately, Nixon was willing to use any means necessary to ensure his re-election. On June 17, 1972, five men were caught breaking into the Democratic Party headquarters at the Watergate complex in Washington, D.C., to plant listening devices. Nixon’s campaign staff believed the devices would provide information that could be used against Democratic presidential candidate George McGovern. While the Nixon administration initially denied involvement in the break-in, two young newspaper reporters for the Washington Post, Carl Bernstein and Bob Woodward, obtained information from a source known as â€Å"Deep Throat,† who became instrumental in tying the administration to the break-in. Nixon remained defiant throughout the Watergate scandal, and in a televised statement on November 17, 1973, he infamously stated, â€Å"People have got to know whether or not their president is a crook. Well, I’m not a crook. I’ve earned everything I’ve got.† During the investigation that followed, it was revealed that Nixon had installed a secret tape-recording system in the White House. A legal battle ensued, with Nixon reluctantly agreeing to the release of 1,200 pages of transcripts from what became known as the â€Å"Watergate Tapes.† Mysteriously, there was an 18-minute gap on one of the tapes, which a secretary claimed she had accidentally erased. Impeachment Proceedings and Resignation With the release of the tapes, the House Judiciary Committee opened impeachment proceedings against Nixon. On July 27, 1974, with a vote of 27-11, the Committee voted in favor of bringing articles of impeachment against Nixon. On August 8, 1974, having lost the support of the Republican Party and facing impeachment, Nixon delivered his resignation speech from the Oval Office. At noon the next day, Nixon became the first president in United States history to resign from office. Nixon’s vice president Gerald R. Ford assumed the office of president. On September 8, 1974, Ford granted Nixon a â€Å"full, free and absolute pardon,† ending any chance of an indictment against Nixon. Death After his resignation from office, Nixon retired to San Clemente, California. He wrote both his memoirs and several books on international affairs. With the success of his books, he became somewhat of an authority on American foreign relations, improving his public reputation. Toward the end of his life, Nixon actively campaigned for American support and financial aid for Russia and other former Soviet republics. On April 18, 1994, Nixon suffered a stroke and died four days later at the age of 81. Legacy In his time, Nixon was known for his uneasy public persona and intense secrecy. He is now best remembered for his involvement in the Watergate scandal and his resignation from office, a presidential first. He has been depicted in a variety of dramatic films and documentaries, including Frost/Nixon, Secret Honor, The Assassination of Richard Nixon, and Our Nixon. Sources Ambrose, Stephen E.  Nixon. Simon and Schuster, 1987.Gellman, Irwin F.  The Contender, Richard Nixon: the Congress Years, 1946-1952. Free Press, 1999.

Interpretation of Martin Luther King's Letter from Jail Essay

Interpretation of Martin Luther King's Letter from Jail - Essay Example The central ideas of the letter: love and justice, can be seen from the first lines of Martin Luther King’s letter. He tries to disapprove accusation of not being a Birmingham insider. Martin Luther King claims that he had an invitation to Birmingham and had managerial ties as the Southern Christian Leadership Conference’s president. In addition, he did not consider himself as Birmingham outsider because of the fact that everyone who live within the territorial boundaries of the United States of America could not be referred to as outsiders. This justifies the justice and love idea of Martin Luther King’s letter. Martin Luther King’s letter focuses on nonviolent resistant defense to racism; Martin Luther King argues in the letter that people have a moral responsibility to resist unjust laws. This shows the commitment of Martin Luther King to advocate love and justice to the people of America. The letter though experienced an early setback; it enjoyed a bro ad publication and was considered the major text for the civil rights movement in the United States in the early 1960s. Martin Luther King responded through his letter to the call for unity and acted as a declaration to fight racial inequality. This again supports the thesis of this paper: the significance of love and justice in using appeals to logic, emotion and ethics. The "Letter from Birmingham Jail" by Martin Luther King literary puts into terms his life thesis statement. Martin Luther King illustrated meticulously his reasoning through the use of appeals to emotion, logic, and ethics. A logical appeal is that which utilizes facts, reason and documented evidence to drive a point. Martin Luther King makes in his letter a logical appeal where he responds to being referred to as an extremist. King does this by asserting that majority of historical figures that are today considered heroes were perceived as extremist in their time. Martin Luther King mentions people like Thomas Jef ferson, Apostle Paul, Jesus Christ and Abraham Lincoln (549). In this particular aspect, King uses facts and reason to put across a logical appeal to the reader: if he is considered an extremist because of campaigning for freedom, then all the other people are extremists as well. Martin Luther King cites an illustration of this by pointing out the manner in which the police at Birmingham mistreated the protesters (522). Although he does not in particular cite a source, the event was publicized widely. Martin Luther King uses evidence to invalidate the accusations by the clergymen. He also uses firsthand accounts in illustrating his points. King talks about the way he expected the white religious leaders to provide aid, but found opposition and reluctance instead (550). Martin Luther King states his arguments through providing firsthand account of his real experience. This however relies on the perception of the writer in order to be useful. Credibility is needed for this reason. In order to obtain credibility, explanations as to why things are done in a particular way must be given. Martin Luther King begins his letter by informing readers that he is writing the letter (540-541). Informing readers the reason for particular writings gives the readers insight to the real meaning of

HEALTH ECONOMIC Assignment Example | Topics and Well Written Essays - 250 words

HEALTH ECONOMIC - Assignment Example According to this article, pharmaceutical companies spend a lot of money on promotional talks. They have now turned to using the medical providers to advertize their drugs. Thus, the report says that all of these companies have a financial relationship with doctors. For example, in 2013, Pfizer, AstraZeneca and Johnson & Johnson spent a total of $142,600, $111,200 AND $100,000 on doctors. They used these moneys to pay doctors whom they were working with. This explains why people like Dr. Mare Cohen got $270,000 after being consulted by 6 companies. The economic argument behind this report is that it is very important for the development of health sector in the country. First, it can help in strengthening the relationship between the medics and pharmaceutical companies. Besides, it can help in motivating the medical care providers. For instance, when they are used as consultants by these companies, they can get a lot of money in return. Lastly, it can help in restoring the confidence of the patients. By being diagnosed and treated by recognized consultants, they will feel proud and contented. Once their drugs are recommended by these doctors, they will readily accept to use them as

Professional Skills Assignment Example | Topics and Well Written Essays - 1500 words

Professional Skills - Assignment Example Development of Knowledge and Skills and Change in Attitude At the very beginning of this course I was a very diffident student and could not decide things properly. Interacting with people was a very difficult thing for me because I lacked confidence and I did not know how to interact with people. During this course I learned the ways in which I can be interactive during my dealings with my classmates and colleagues. I also learnt how I can work in a team and play my role in the best possible way by utilizing all my inherent capabilities and also the knowledge and skills that I have developed during various different courses in my academic career. I always had problems in identifying my role in a team or workgroup and because of this I was unable to play a productive role individually in a team or working in a group. The teacher helped me to identify my role in the team and also taught me how I can develop skills to work effectively as an individual. Now I am in a position to work as an effective member of the team and also as a productive and interactive individual who can convey and present his ideas very well before a group of people and convince them. The course has brought revolutionary changes in my communication skills and I have managed to overcome my stage fear while presenting or speaking before a group of people by adopting various strategies taught in the classroom. The knowledge of various research methodologies has enabled me to classify my research tasks as primary and secondary and by doing so I save a lot of time which can be utilized in developing knowledge and skills. Time management is perhaps the most useful technique that I have learnt because now I carry out all my assignments and tasks according to a defined schedule which I set up for myself at the start of every week. Realizing the importance of punctuality in time management and social interactions I have developed a habit of coming in time in the classroom. A broader view of things h as enabled me to judge what time is best for studying and what time is best for practicing the studied knowledge. I have gained a lot of knowledge and developed various skills through producing this coursework and increase in awareness has produced a change in my attitude and my way of perceiving things. 2. Problems The first and foremost problem that I face in all of my assignments and also faced in this assignment was the language problem because English is not my first language and I face difficulty in proper phrasing of sentences because of weak grammar that is why I commit various grammatical and spelling mistakes during the assignment and I have to correct them. But while overcoming this problem and correcting my grammatical and spelling mistakes I have realized that my language is actually improving and is considerably better than past. The second problem that I faced was my shortage of attendance because I missed some of the classes during the start of the term; as a result I had to study various basic concepts myself but still I could not take grip on various lectures because of the knowledge I missed during the start

Impact of Greek and Roman Civilization

Impact of Greek and Roman Civilization INTRODUCTION There is no ancient history without the mention of Greek and Roman civilizations. Ancient civilization was part of the history that formed the basis of the world we know today. Many people would ask why Greek and Roman civilizations became so popular in the world. In Western culture and identity, Greeks occupy a very prominent place in conception. The Greeks have made generations of influential writers and scholars especially due to their Hellenic culture. Roman civilization on the other hand was founded in 800BC on an Italian peninsular (Spielvogel, 2008). Roman civilization, which is a mighty empire, started as a monarchy and then shifted to a republic before becoming an empire. Much of ancient Rome culture got inspiration from ancient Greece (Mahaffy, 2009). Collins Randal in the book The sociology of philosophies: a global theory of intellectual change points out that culture begets itself. He points out that culture is autonomous and that culture explains its changes, terms and forms (pg 9). Collins points out that, culture beliefs such as religion, ethnic consciousness and political ideologies are not correlated with social variables such as class. Collins says that intellectual activity is basis of intellectual communities. The various aspects that make up intellectual activities include religion, social knowledge and intellectual networks. RELIGION IN GREEK AND ROMAN CIVILIZATION Greeks and Roman are intellectual communities that believed in religion. Greeks believed that religion was important because it made their lives better. They believed in many gods and goddesses (polytheistic).They believed that gods would take care of them both when they were living and when they died. The Greeks believed that their gods and goddesses were very powerful that they controlled everything from the winner of a race to waves in the ocean (Mahaffy, 2009). Each god or goddess had one or two specific roles they performed and controlled in life. The Greeks built beautiful temples for their gods where they used to go pray, worship and offer sacrifices in form of animals. The Greeks prepared festivals in honor of the gods whereby they sacrificed animals as gifts to their gods. The Greeks made large festivals that included a feast with music, plays and dancing after which they paraded and made sacrifices. An example of a Greek goddess is Athena (goddess of wisdom and war). A temp le known as Parthenon, built for the goddess stands to date. The Greeks believed that Mount Olympus was where all their gods and goddesses lived. Examples of some of the gods the Greeks worshipped and their specific roles include Zeus-supreme leader of the Gods, Hermes-messenger of the gods and Poseidon- god of the sea. Collins stated that one of the intellectual activities relating to religion is giving intellectual rituals (pg 28).Greeks showed their solidarity through religious ritual of animal sacrifices and festivities. The Romans later worshipped the same gods as Greeks but under different names (Guaitoli, 2006). The Greeks could not worship at the temple only but there were holy sites referred to as oracles. The Greeks believed their gods used signs in nature to answer their questions. They used their priests to ask their question and listen to the answers through signs. Romans just like Greeks believed in religion and attached great importance to it. Just like the Greeks, they were polytheistic, they believed that their gods were responsible for their creation and controlled their lives. Romans classified religion in to state religion and household religion (Spielvogel, 2008).Household religion involved worshipping the gods that protected the family and house. Roman houses contained a sacred place regarded as altar where every family prayed to the gods each morning. Just like the Greeks, The Romans believed in gods and goddess that they believed controlled everything in life from killing for food to falling in love. Just like the Greeks, Romans honored their gods and goddesses by building grand temples. They also offered animal sacrifices to the gods and gave them gifts that they thought would please them. They believed that if the gods were happy with them, they would in return receive good luck but if they were angry with them, something would go wrong. Political institutions in Greek and Roman Civilization City-states divided Ancient Greece with Athens as the largest city-state (Liberati Bourbon2002). City-states were many small areas sub-dividing the state. The mountainous ecology of Ancient Greece separated the city-states making it very difficult to travel from one city-state to another. Everyone believed that their city-state was better than the other was although they all worshipped the same gods and had similar traditions. Initially a few wealthy men ruled the city-states before a government system was introduced. Each city-state had its own government who ruled through democracy. The democratic government allowed people to rule and to vote for their leaders. Athens subdivided their people in to three classes; the upper class that consisted of male citizens born in Athens, middle class consisted of male citizens not born in Athens while the lower class consisted of slaves. Voting in ancient Greece took place in public assemblies and only males born in Athens voted. The upper class group discussed the laws that benefited ancient Greece but not the middle class or lower class. Ancient Rome was an empire that had emperors as the leaders. Just like Greece, a government headed by an emperor ruled Rome. The power of the government in Rome was balanced between three branches; the executive, the legislative and the judicial (Guaitoli, 2006).The executive branch consisted of two leaders (consuls), elected by the upper class to serve for one year. Their role was to order Roman army during wars and supervise the senate. Mayors, tax collectors, city police among other superior person in cities formed part of executive branch. The senate consisting 300 male citizens who owned the land formed the legislative branch. The men appointed by the consuls controlled the consuls by telling them how much to spend and on what activities. The judicial branch consisted of six judges that decided on the punishments the criminals would receive. The judges elections occurred after every two years (Guaitoli, 2006).In Rome only adults had permission to vote and just like the Greek system, males who owned the land could only do amendment or criticize law. Role of Men and women in Greek and Roman Civilization Men, women and children had different roles and responsibilities in Greek and Roman culture. In Greek culture, men wore special clothes known as chitons. Chitons showed the man status in the society specifically through the decoration. The men mostly worked as farmers or businesspersons during the day and demanded great respect while at home. Men were the ones in charge of the house and the family. Women and children in Greek culture did not eat in the same room as men. The slaves fed and entertained men during dinner as they lay on couches. Women on the other hand were not given much responsibility, they were not allowed to go to Olympics, visit the city or even eat or sleep in the same room as men. Their work was to run the household, have children and manage the slaves if they were wealthy and if not work the fields. In the Roman culture, men wore clothes known as togas. The patterns and color of a mans togas showed what his status was in the society. Men in Roman culture were the masters of the family and the house. They worked during the day and socialize with other men in the afternoon and evenings. Men in Roman culture had different roles depending on whether you were rich or poor. The man main role was to provide for his family. Women on the other hand took care of the household and children. Women in Roman culture were not too restricted as some could hold jobs such as teaching. Comparing Religion and Political Institutions in Greece and Rome Greeks and Romans portrayed many similarities in their religion beliefs and rituals. Both cultures were polytheistic, believing in many gods and goddesses. Both cultures also believed that the gods and goddesses controlled everything in life from creation, their lives and everything that goes on. Greeks and Romans believed their goods were very powerful and that they gods took care of them both when they were living and when they died. Both Greeks and Romans believed in intellectual activity of religious rituals. Both cultures honored their gods and goddesses by offering animal sacrifices. Both Greeks and Romans built beautiful temples where they used to pray and offer sacrifices to their gods and goddesses. Both cultures believed that the gods answered their prayers through natures signs. Roman believed that gods would show a sign if they were happy and they were unhappy something bad would happen. Both cultures had many gods and goddesses with each god or goddess having a specific role to play or a specific place to control. Despite having so much similarity in the religion, Greeks and Romans also have some differences in their religious beliefs. Although both cultures believed in gods and goddesses, they had named them differently. Greeks believed that their gods and goddesses live on Mount Olives (Sansone, 2004) whereas Romans did not have a specific place where all their gods and goddesses lived. Greeks religion was not classified while Roman classified their religion as either state region or household religion. Greeks had set-up holy sites known as oracles where they used to pray in, while Roman has set places in their houses known as altars where they used to pray at as a family. Greeks and Roman civilizations were similar in the way their political institutions were made. They both believed in a government system of ruling. Both Greeks and Romans voted for their leader who was the head of the government. Both cultures regarded the upper class males citizens by birth as the only significant people in law making and amendment. In both cultures, women were not allowed to vote and only adults who had attained the legal age (18 years) could vote. The differences in political institutions included issues such as the Greeks believed in democracy while the Romans it depended on the political leaders chosen. The Roman government consisted of three branches, the executive, the legislature and the judiciary while the Greek government all people ruled. Greece had subdivision called city-states with each city-state having its own government while Rome there was only one government with three branches that rules the land. CONCLUSION Roman and Greek civilization form a part of ancient history of the world. They both greatly influenced the Western culture as some of the beliefs and culture followed today got inspiration from them. When we compare the two cultures to the Collins theories of intellectual activity, it is evident that the two cultures were rich in culture intelligence. They had deep respect in religion and rituals that brought them together socially (Collins, 2000 pg 28). The social problems the two cultures exhibit is division in to classes only males who are citizens by birth are allowed to vote. Women are not mentioned anywhere in any political decisions showing gender biasness. Just as most historians suggest, Greek culture highly influenced Roman culture. In terms of religion and political institutions, the two cultures can be classified as socially intelligent despite of social division and gender inequality.

Victor is the True Villain of Frankenstein Essay -- Mary Shelley

At first glance, the monster in Frankenstein is a symbol of evil, whose only desire is to ruin lives. He has been called "A creature that wreaks havoc by destroying innocent lives often without remorse. He can be viewed as the antagonist, the element Victor must overcome to restore balance and tranquility to the world." But after the novel is looked at on different levels, one becomes aware that the creature wasn't responsible for his actions, and was just a victim of circumstance. The real villain of Frankenstein isn't the creature, but rather his creator, Victor. As a romantic novel Victor is responsible, because he abandoned his creation. As an archetype novel, Victor is the villain, because he was trying to play god. Finally, Victor as a Gothic novel, Victor is at fault, because, he and the creature are two different parts of the same person. If Frankenstein is looked at as a romantic novel, Victor, not the creature, is truly the villain. When Victor created the creature, he didn't take responsibility for it. He abandoned it, and left it to fend for itself. It is unfair to bring something into the world, and then not teach it how to survive. The creature was miserable, and just wanted a friend or someone to talk to. On page 115, the creature said, "Hateful day when I received life! Accursed the creator. Why did you form a monster so hideous that even you turned from me in disgust." This line shows the agony the monster was in, because of how he looked when he was created which led to even Victor running away from him. If Victor didn't run, he could have taught the monster and made his life happy. After the creature scared the cottagers away he said, "I continued for the remainder of the day in my hovel in a state of utter ... ...three different symbolic levels, as a Romantic novel, Archetype novel, or a Gothic novel. On the romantic level, Victor is the villain because he abandons the creature and leaves it to fend for itself. The creature is miserable and just wants a friend, but was abandoned by Victor making it almost impossible. On the Archetype level, Victor is the villain because he tries to play god. He wants to be worshipped like a god, by creating his own species, and creating life from plain matter. But in doing so, Victor disturbed the natural order of things. Finally, Victor is the villain on the Gothic level. There he is the villain, because he and the creature are part of a greater being, and Victor's subconscious wants William and Elizabeth dead, which is why the monster kills them. Despite the fact that Victor didn't physically murder anyone, he was the villain of the novel.