Sunday, December 29, 2019

Roman Baths and Hygiene in Ancient Rome

Hygiene in ancient Rome included the famous public Roman baths, toilets, exfoliating cleansers, public facilities, and—despite the use of a communal toilet sponge (ancient Roman Charmin ®)—generally high standards of cleanliness. When trying to explain to children, students, readers, or friends what Roman life was once like, nothing gets to the heart of the matter more poignantly than intimate details about daily life. Telling young children that there were no telephones, televisions, movies, radio, electricity, traffic lights, refrigerators, air conditioners, cars, trains, or airplanes doesnt convey the primitive conditions nearly so well as explaining that instead of using toilet paper, they used a communal sponge—dutifully rinsed out after each use, of course. The Aromas of Rome In reading about ancient practices, it is important to put away preconceived notions. Did urban centers like ancient Rome stink? Certainly, but so do modern cities, and whos to say whether the smell of diesel exhaust is any less overwhelming than the smell of Roman urns for collecting urine for the fullers (dry cleaners)? Soap is not the be-all and end-all of cleanliness. Bidets are not so common in the modern world that we can afford to scoff at ancient hygiene practices. Access to Toilets According to O.F. Robinsons Ancient Rome: City Planning and Administration, there were 144 public latrines in Rome in the later Empire, most of which were located next to the public baths where they could share water and sewerage. There may have been a token payment if they were separate from the baths, and they were likely comfortable places, where one might sit and read, or otherwise amuse oneself sociably, hoping for dinner invitations. Robinson cites a ditty by Martial: Why does Vacerra spend his hoursin all the privies, and day-long sit?He wants a supper, not a s**t. Public urinals consisted of buckets, called dolia curta. The contents of those buckets were regularly collected and sold to the fullers for cleaning wool, etc. The fullers paid a tax to the collectors, called a Urine Tax, and the collectors had public contracts and could be fined if they were late with their deliveries. Access to Hygiene Facilities for the Rich In Readings from The Visible Past, Michael Grant suggests that hygiene in the Roman World was limited to those who could afford the public baths or thermae, as running water did not reach the poors tenements from the aqueducts. The rich and famous, from the emperor on down, enjoyed running water in palaces and mansions from lead pipes connected to the aqueducts. At Pompeii, however, all the houses except the very poorest had water pipes fitted with taps, and the wastewater was piped away into a sewer or trench. People without running water relieved themselves in chamber pots or commodes which were emptied into vats located under the staircases and then emptied into cesspools located throughout the city. Access to Hygiene Facilities for the Poor In Daily Life in Ancient Rome, Florence Dupont writes that it was for reasons of ritual that the Romans washed frequently. Throughout the countryside, Romans, including women and slaves, would wash every day and would have a thorough bath on every feast day if not more often. In Rome itself, baths were taken daily. The admission fees at public baths made them accessible to just about everyone: one-quarter as for men, one full as for women, and children got in for free—an as  (plural  assÄ“s) was worth one-tenth (after 200 CE 1/16th) of a denarius, the standard currency in Rome. Life-long free baths might be bequeathed in wills. Hair Care in Ancient Rome Romans were materially interested in being considered non-hairy; the Roman aesthetic was of cleanness, and, for practical purposes, hair removal reduces ones susceptibility to lice. Ovids advice on grooming includes hair removal, and not just mens beards, although it is not always clear whether that was accomplished by shaving, plucking or other depilatory practices. The Roman historian Suetonius reported that Julius Caesar was meticulous in hair removal. He didnt want hair anywhere except where he didnt have it—the crown of his head, as he was famous for the combover. Tools for Cleaning During the classical period, removing grime was accomplished by the application of oil. After the Romans took a bath, sometimes scented oils would be used to finish the job. Unlike soap, which forms a lather with water and can be rinsed off, the oil had to be scraped off: the tool that did that was known as a strigil. A strigil looks a bit like a clasp-knife, with the handle and blade being in total length about eight inches. The blade was gently curved to accommodate the curves of the body and the handle is sometimes of another material such as bone or ivory. The emperor Augustus is said to have used the strigil rather too strenuously on his face, causing sores. Sources Dupont, Florence. Daily Life in Ancient Rome. Translated from the French by Christopher Woodall. London: Blackwell, 1992.Grant, Michael. The Visible Past: Greek and Roman History from Archaeology, 1960-1990. London: Charles Scribner, 1990.Robinson, O.F. Ancient Rome: City Planning and Administration. London: Routledge, 1922.

Saturday, December 21, 2019

The Complexity Of Revenue Recognition - 1437 Words

similar opinion of the complexity of revenue recognition to come up with its hypothesis, such as, First, â€Å"when revenue recognition is complex, managers are more likely to err when applying standards to transactions, increasing the likelihood of unintentional misreporting due to mistakes† and second, â€Å"complex accounting may allow managers to manipulate financial statements† evident of (p.73) Sherman, Loseman and Cardell (2015) believed that revenue recognition is the focus of SEC enforcement, as well as subject to a high level of risk of fraud and an area which proven for financial reporting misstatements (p.19) Whitehouse (2014b) identified companies that will see big changes are the high-tech sectors, companies selling a product with services attached, companies that generate revenue under licensing agreements (p.57). Whitehouse identified companies that will go through large changes , such as, software package with technical support and upgrades included, cell phone with service and data plans, equipment purchase that includes delivery and installation, new car comes with free maintenance and warranties for specified timeframe (p.57). Yeaton (2015) determined areas where companies would have to make necessary estimates and judgement to comply with the new requirements on realizing or recognizing revenue from contracts with customers (p.52). Stallworth and Degregorio (2004) indicated the role of internal auditors to fully understand the revenue management practice toShow MoreRelatedCeo Duality Causes Conflict Of Interest As Management831 Words   |  4 Pages lack of regulatory control and oversight, as well as political and influential connections and practices (p.1226). The research by Weld et al. (2004) claimed that the analyst and the market pressure to meet revenue expectation, leads managers to engage in fraudulent recognition of revenue practices and cited SEC Chairman, Arthur Levitt concerns that the drive of meeting analyst expectation pressure corporate managers, analysts and auditors override ethical business practice (p.45). NonethelessRead MoreA New World Of Revenue Recognition1128 Words   |  5 PagesWorld of Revenue Recognition† about the discussion of the new revenue recognition standard, jointly issued by FASB and IASB, which is effective after December 15, 2016 for public companies and after December 15, 2017 for private companies and non-profit organizations (p.50). Yeaton identified that the new revenue recognition standard will supersede most, if not all existing revenue standards (p.50). Yeaton summarized the purpose of the GAAP and IFRS converged standards on revenue recognition to provideRead MoreAccrual Basis Of Accoun ting Over Cash Basis1534 Words   |  7 Pagesparticular accounting periods. However, determination of revenues amounts and expenses amounts and reporting them in any given accounting period is rather difficult (Bamber and Parry, 2014). Reporting properly demands comprehensive understanding of the nature of the business of the company. There are two principle guidelines the matching principle and the revenue recognition principle. 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In May of 2014, the IASB issued IFRS 15 Revenue from Contracts with Customers.Read MoreInternational Financial Reporting Standards And The United States Generally Accepted Accounting Principles942 Words   |  4 Pagesone would notice is the difference of revenue recognition. Under Appendix A and B one can see the difference in presentation as well as the different verbiage used when creating balance sheets under both financial principles. When creating a financial statement under the U.S. GAAP, Generally, the guidance focuses on revenue being either realized or realizable and earned. Revenue recognition is considered to involve an exchange transaction; that is, revenue should not be recognized until an exchange

Friday, December 13, 2019

College Transfer Free Essays

Womack Rd  Dunwoody, Atlanta, GA 30338 October 9, 2012 Dear Emory University Administration: When applying to Georgia Perimeter College (GPC), my initial choice in majoring was dental hygiene. During my first summer session, one of my courses that I had to take was psychology. I realized that it was not only first true academic, but also a personal life passion. We will write a custom essay sample on College Transfer or any similar topic only for you Order Now I spent my weekends reading psychology related books, experiments, and articles. I counted minutes for my favorite class to start and once it started, I used to get sucked into lectures so deep not realizing how time went by. I became aware and confidant about changing my major to psychology. Upon my second semester of my freshmen year, I learned from the administration that my school does not offer the major I am now planning to pursue. In fact, my school does not even offer bachelor’s degree. I have visited Emory University this summer and even met with some psychology professors. I was impressed of Emory’s highest ranking status among the other universities in southeast region. By attending Emory, I am looking forward in hoping to expand and extend my knowledge in psychology, participate in more psychology related work, and volunteer to work and cooperate with psychology professors. My intentions for transferring are simply for the academic and educational purposes. I have met many good people and made good friends at my currents school. My professors are well educated. I originally choose GPC because it felt like home. It was neither populated, nor far from my house. However, I am willing to push myself for new environment, adventures, and challenges. My academic achievement that shows in my transcripts proves of my ability to meet the standards and readily face the challenges of Emory University. The University and its program in psychology completely match my interests. I am hoping and looking forward in attending a program and pursue my bachelor’s degree in the field of psychology. How to cite College Transfer, Papers