Saturday, May 23, 2020

The Council of Constance History, Significance, Impact

The Council of Constance (1414 to 1418) was an ecumenical council called by Pope John XXIII at the request of Sigismund, King of the Romans, to resolve the Great Schism, a near century-long split in the Catholic Church that resulted in Rome and the French stronghold of Avignon. A previous 1409 council in Pisa failed to resolve the problem, and by 1414, there were three claimants for the papacy: John XXIII in Pisa, Gregory XII in Rome, and Benedict XIII in Avignon. The council further sought to suppress a reform movement led by Jan Hus. Fast Facts: Council of Constance Description: Meeting of members of the Catholic Church designed to end the Great  Schism, as well as quash an insurgency led by dissident Jan HusKey Participants: Sigismund (King of the Romans), Pope John XXIII, Jan HusStart Date:  November 1414End Date: April 1418Location: Konstanz, Germany A Trap for Foxes On seeing Constance from a high hill, John XXIII was said to have declared that it looked â€Å"like a trap for foxes.† He had been reluctant to call a council at all and was particularly unhappy it was being held in Constance, a lakeside town of about 8,000 people located in the Alps, far from his allies in Italy. But Constance (Konstanz in German) was accessible to delegates from all over Europe and was some distance from the various popes’ key power bases in Italy and France. Constance also boasted a large warehouse that could seat the council, which was comprised of approximately 29 cardinals, 134 abbots, 183 bishops, and 100 doctors of law and divinity. This was the largest such council in the medieval era, and it brought tens of thousands of people to the  small town, including representatives from as far south as Ethiopia and as far east as Russia. Entertainers, merchants, and prostitutes flooded the area to serve the needs of the dignitaries and their entourages.  Ã‚   The official start of the Council was delayed until Christmas Eve,  1414, when Sigismund made a dramatic entry by crossing Lake Constance by boat just in time for midnight mass. Even before the council convened, Sigismund had become convinced that the only way to resolve the issue was to remove all three popes and select a single pope to rule from Rome. He quickly won many council members to his point of view. Three Popes Fall Friends warned John XXIII before he left Italy: â€Å"You may go to Constance a pope, but you will come home a common man. He was the only one of the three popes to make the journey in person, on the slim hope that his presence might earn him good will and allow him to stay in power. But once in Constance, he had a falling out with Sigismund. He was further hobbled by a decision by the Council in February 1415  to vote in blocs as â€Å"nations,† giving delegations like England, which sent about two dozen people, the same power as his hundred or so Italian supporters. Finally, detractors began spreading rumors about his immoral behavior as pope, opening the possibility of the Council excommunicating him and removing him from power. John stalled for time, promising to resign in a statement in early March 1415. Then, on March 20, he disguised himself as a workman and slipped out of the city for the refuge of a supporter in Austria. He was arrested in late April and returned to Constance. He was formally deposed as pope on May 29, and died in captivity on Dec. 22, 1419. Pope Gregory, who many believed had the strongest claim to the papacy, decided not to fight the Council. He resigned on July 4, 1415, and soon retreated to peaceful obscurity. Benedict refused to follow Gregory’s example. Even a summit with Sigismund in the summer of 1417 couldn’t persuade him. The Council finally lost patience, excommunicating him in July of that year and ending over a century of Avignon papacy. Benedict took refuge in the Kingdom of Aragon, which recognized him as pope until his death in 1423. With all three popes removed, the Council formed a conclave and selected Oddone Colonna, who had traveled to Constance with John XXIII and later took part in his removal, as the new and singular pope in November 1417. In honor of his election on St. Martin’s Day, he took the name Martin V and would work towards healing the wounds of the Schism until his death in 1431. The Martyrdom of Jan Hus As the Council worked to resolve the Great  Schism, they also took an aggressive step to quash a growing insurgency out of  Bohemia.   Jan Hus, a Catholic theologian from Bohemia,  had been critical, which sparked  a vocal reform movement. Hus was invited to Constance under a safe-conduct pass from Sigismund in the hopes of resolving the tensions between himself the Church. He arrived in the city on Nov. 3, 1414, and for the next several weeks was able to move around freely. On November 28, he was arrested and imprisoned, following a false rumor  that he was planning to flee. He was held in confinement until trial in early June 1415. During Huss  trial, supporters urged him to recant his beliefs in hopes of saving his life. He insisted that he would recant only if his dissident views were proven to be in error. He told his judges: â€Å"I appeal to Jesus Christ, the only judge who is almighty and completely just. In His hands I plead my cause, not on the basis of false witnesses and erring councils, but on truth and justice. On July 6, 1415, Hus was taken to the cathedral dressed in his priest’s robes. An Italian prelate preached a sermon on heresy and then condemned Hus from the pulpit. Hus was stripped of his robes, and a paper cone inscribed with the word Haeresiarcha (leader of a heretical movement) was put on his head before he was burned at the stake. Aftermath The Council of Constance concluded in April 1418. They had resolved the Great  Schism, but the execution of Hus sparked an uprising among his followers, the Hussites, that lasted for almost 30 years. In 1999, Pope John Paul II expressed his â€Å"deep regret for the cruel death inflicted on Hus† and praised  the reformers â€Å"moral courage.† Resources and Further Reading Stump, Phillip H. The Reforms of the Council of Constance (1414-1418). Brill, 1994.Wylie, James Hamilton. The Council of Constance to the Death of Jan Hus. Longmans, 1914.

Monday, May 11, 2020

Differences in Accounting Policies in US and UK Free Essay Example, 2000 words

Tesco plc has presented the company s financial statements in compliance with IFRS as per the requirement of the European Commission. An analysis of the accounting policies mentioned in both the companies annual reports, reveals several significant reporting differences reflective of the accounting standards followed by the companies. Tesco plc has reported the company s goodwill as an asset at the date of acquisition while apportioning it to every single cash-generating business unit that is expected to benefit from it. The company doesn t record the amortization of goodwill as per the rules of IAS 36/39 and IFRS 3; rather it reviews the impairment of goodwill on an annual basis at the minimum owing to the recoverable amount of all the cash-generating units associated with goodwill. If the company sells off any goodwill associated subsidiary, it records the attributable amount of goodwill as gain or loss on disposal i. e., as the extraordinary gains or losses (Tesco plc, Accounting Policies Note, p48). In order to test the good for any impairment, the company utilizes cash flow projection method to estimate the recoverable value of cash-generating units while assuming the values for discount rates, growth rates and the expected change in margins. We will write a custom essay sample on Differences in Accounting Policies in US and UK or any topic specifically for you Only $17.96 $11.86/pageorder now Target Corporation has presented goodwill along with the other intangible assets at the value of acquisition cost less amortization as it is allowed under the US GAAP. The amortization is recorded on the straight-line method. The company also has a policy of not amortizing some of its assets and reviews them annually for impairment tests. Target Corporation uses the discounted cash flow models to test the goodwill for impairment on the fair value (Target Corporation, Note 15, p31). The deferred tax policy of Tesco plc accounts for temporary discrepancies between the amounts of assets and liabilities while using the Balance Sheet liability method. The company calculates the deferred tax on the basis of expected rates and is reflected in the income statement.

Wednesday, May 6, 2020

Economic Government and Law Free Essays

Name: Miss Lalita Middle Name Leila Surname Miller Student Number: 9091439387H Year: 8, SD, WB Teacher Name/Code: Kruske/KRUSKO Subject: SOSE Essay about Economics, Government and the law Why is it important for students to learn about economics, government and the law in preparation for becoming responsible and active Australian citizens? Student needs to learn about economics, government and the law so they become a responsible citizen. Economics teaches us about budgeting and the different between needs and wants. It helps peoples make wise decisions with their money choices. We will write a custom essay sample on Economic Government and Law or any similar topic only for you Order Now We need to know about the government so we can vote wisely and understand levels of government and their duties. We need to learn about the law so we understand it and we don’t break it. Study economic should help a student to become more financially responsible and will help them make more informed decisions as both a consumer and as a voter. Studying government will help students to know their responsibilities as a citizen of that country and studying law will develop their determination, commitment, intellect and stamina. Studying economics should help a student to become more financially responsible because Economics is best described as the study of humans behaving in response to having only limited resources to fulfil unlimited wants and needs. All humans have their rights and their responsibility. So it is important for students to learn about economic so they understand it, so they know â€Å"how to spend† â€Å"what to spend† â€Å"what we should spend our money on† and â€Å"how are they going to make more profit†. If you have a good understanding of economics you can know the different between needs and wants, know how to manage your budgeting. You can do comparison shopping to get the best deals at the best price so you can save more money. You can understand about business and be able to spot and understand the importance of secondary effects. By understanding the economic you can make better decisions about your personal life and make you more valuable to business. Understanding how government and the political system in Australia work should lead to more active citizenship because it will make us to be aware on what the officials are doing in our country, maybe we don’t know that they were taking our money (in short corrupting) so that’s why we need to be aware and alert. And so that’s why we also have a media for us to have details on what happening in our government. So we know how it runs. So we can make an educated decision when it comes to voting. This means that you are not just going to make your voting decision on a speech  or  TV program  that you see. You are going to be able to have a clear understanding of the different policies which are in place and you can compare one party  to another, ensuring you make the right decision for yourself. Understanding how government works can help us make an  educated decision when it comes to voting so we can be able to control the future of our country, including political movements and government  decision making. Studying  government  is going to ensure that you can make a  difference. It helps us understand the levels of government and our rights. Studying the law will help students to understand the law and obey it in a responsible manner. We need to learn about the law because Laws are very important for human beings to live a dignified and secured lifestyle. Laws provide us a sense of security. Understanding how the legal system works can help us understand our rights and know how the parliament makes the laws. It allows us to protect ourselves against tyranny, and it also allows us to make sure that we are acting lawfully at all times. It dramatically enhances the quality of our life. Studying law will help us understand how common law is shaped by precedent and statute law is made by Parliament It is important for students to learn about economics, government and the law because it prepares them for becoming responsible and active Australia citizens. We need to know what we want and what we need so we don’t spend our money on unnecessary things. We learn about government so we vote wisely, so we understand them. We need to know about law so we know our right, we do the right thing so we don’t break the law. We need to learn all these to make informed decisions. We are the future of this country. We need to do the right thing so others can follow. So Australia will have the best quality of people. Assessor 1. Mrs. Robyne Kruske/10 2. Mr. Jack Chalmers/10 3. Mrs. Bella Morita Bensherks/10 4. Mr. Steven Loxton/10 5. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. How to cite Economic Government and Law, Papers