Balance Sheet and Net Sales

3 shows the December 31, 2009 pro- forma balance sheet and income statements for R& E Supplies, Inc. The pro- forma balance sheet shows that R& E Supplies will need external funding from the bank of $ 1. 4 million. However, they show $ 1. 27 million in cash and short- term securities. Why are they going to the bank when they have most of the required amount in their cash account? 2. Pro forma financial statements, by definition, are predictions of a company’s financial statements at a future point in time.So why is it important to analyze the historical performance of the company before constructing pro forma financial statements? 3. Suppose you constructed a pro forma balance sheet for a company and the estimate for external financing required was negative. How would you interpret this result? 4. Harlin Fencing Company’s sales, half of which are for cash, over the past three months were: August September October $70,000 $120,000 $80,000 a. Estimate Harlin’s cash receipts in October if the company’s collection period is 30 days. b.Estimate Harlin’s cash receipts in October if the company’s collection period is 45 days. c. What would be the October balance of Accounts Receivable for Harlin Fencing if the company’s collection period is 30 days? 45 days? 5. Suppose you constructed a pro forma balance sheet and a cash budget for a company for the same time period and the external financing required from the pro forma forecast exceeded the cash deficit estimated on the cash budget. How would you interpret this result? 6. Table 3. 5 presents a computer spreadsheet for estimating R& E Sup-plies’ external financing required for 2009.The text mentions that with modifications to the equations for equity and net sales, the fore-cast can easily be extended through 2010. Write the modified equations for equity and net sales. 7. Using a computer spreadsheet, the information presented below, and the modified equations de termined in question 6 above, extend the fore-cast for R& E Supplies contained in Table 3. 5 through 2010. Is R& E’s external financing required in 2009 higher or lower than in 2010? R& E Supplies Assumptions for 2009 ($ thousands) Growth rate in net sales 30. 0% Tax rate 45. 0% Cost of goods sold/ net sales 86. % Dividend/ earnings after tax 50. 0% Gen. , sell. & admin. Current assets/ net sales 29. 0% expenses/net sales 11. 0% Net fixed assets $270 Long- term debt $560 Current liabilities/ net sales 14. 4% Current portion long- term debt $100 Interest rate 10. 0% 8.This and the following two problems demonstrate that pro forma forecasts, cash budgets and cash flow forecasts all yield the same estimated need for external financing— provided you don’t make any mistakes. For problems 8, 9, and 10, you may ignore the effect of added borrowing on interest expense. The treasurer of Pepperton, Inc. a wholesale distributor of household appliances, wants to estimate hi s company’s cash balances for the first three months of 2009. Using the information below, construct a monthly cash budget for Pepperton for January through March 2009. Does it appear from your results that the treasurer should be concerned about investing excess cash or looking for a bank loan? Pepperton Selected Information Sales (20 percent for cash, the rest on 30- day credit terms): 2008 Actual October $360,000 November 420,000 December 1,200,000 2009 Projected January $600,000 February 240,000 March 240,000Purchases (all on 60- day terms): 2008 Actual October $510,000 November 540,000 December 1,200,000 2009 Projected January $300,000 February 120,000 March 120,000 Wages payable monthly $180,000 Principal payment on debt due in March 210,000 Interest due in March 90,000 Dividend payable in March 300,000 Taxes payable in February 180,000 Addition to accumulated depreciation in March 30,000 Cash balance on January 1, 2009 $300,000 Minimum desired cash balance 150,000 9. C ontinuing problem 8, Pepperton’s annual income statement and balance sheet for December 31, 2008 appear below.Additional in-formation about the company’s accounting methods and the treasurer’s expectations for the first quarter of 2009 appear in the footnotes. Pepperton Annual Income Statement December 31, 2008 ($ thousands) Net sales $6,000 Cost of goods sold1 3,900 Gross profits 2,100 Selling and administrative expenses2 1,620 Interest expense 90 Depreciation3 90 Net profit before tax 300 Tax (33%) 99 Net profit after tax $ 201Balance Sheet December 31, 2008 ($ thousands) Assets Cash $300 Accounts receivable 960 Inventory 1,800 Total current assets $3,060 Gross fixed assets 900 Accumulated depreciation 150 Net fixed assets 750 Total assets $3,810 Liabilities Bank loan $0 Accounts payable 1,740 Miscellaneous accruals4 60 Current portion long- term debt5 210 Taxes payable 300 Total current liabilities $2,310 Long- term debt 990 Shareholders’ equity 510 To tal liabilities and equity $3,810 1.Cost of goods sold consists entirely of items purchased in first quarter. 2 Selling and administrative expenses consist entirely of wages. 3 Depreciation is at the rate of $30,000 per quarter. 4 Miscellaneous accruals are not expected to change in the first quarter. 5 $210 due March 2009. No payments for remainder of year. a. Use this information and the information in problem 8 to construct a pro forma income statement for the first quarter of 2009 and a pro forma balance sheet for March 31, 2009. What is your estimated external financing need for March 31? b.Does the March 31, 2009, estimated external financing equal your cash surplus (deficit) for this date from your cash budget in problem 8? Should it? c. Do your pro forma forecasts tell you more than your cash budget does about Pepperton’s financial prospects? d. What do your pro forma income statement and balance sheet tell you about Pepperton’s need for external financing on F ebruary 28, 2009? 10. Based on your answer to question 9, construct a first- quarter 2009 cash flow forecast for Pepperton. 11. Toys- 4- Kids manufactures plastic toys. Sales and production are highly seasonal.Below is a quarterly pro forma forecast indicating external financing needs for 2009. Assumptions are in parentheses. Toys- 4- Kids 2009 Quarterly Pro Forma Forecast ($ thousands) Qtr 1 Qtr 2 Qtr 3 Qtr 4 Net sales $300 $375 $3,200 $5,000 Cost of sales (70% of sales) 210 263 2,240 3,500 Gross profit 90 113 960 1,500 Operating expenses 560 560560 560 Profit before tax (470) (448) 400 940Income taxes (188) (179) 160 376 Profit after tax ($282) ($269) $240 $564 Cash (minimum balance $200,000) $1,235 $927 $200 $200 Accounts receivable (75% of quarterly sales) 225 281 2,400 3,750 Inventory (12/ 31/ 08 balance $ 500,000) 500 500 500 500 Current assets 1,960 1,990 3,120 4,450 Net plant & equipment 1,000 1,000 1,000 1,000 Total assets $2,960 $2,708 $4,100$5,450 Accounts payable ( 10% o f quarterly sales) 30 38 320 00 Accrued taxes ( payments quarterly in arrears) (188) (179) 160 376 Current liabilities ( 158) ( 142) 480 876 Long- term debt 400 400 400 400 Equity (12/ 31/ 08 balance $3,000,000) 2,718 2,450 2,690 3,254 Total liabilities and equity $2,960 $2,708 $3,570 $4,530 External financing required $ 0 $ 0 $ 530 $ 920 a. How do you interpret the negative numbers for income taxes in the first two quarters? b. Why are cash balances in the first two quarters greater than the minimum required $ 200,000?How were these numbers deter-mined? c. How was â€Å" external financing required† appearing at the bottom of the forecast determined? d. Do you think Toys- 4- Kids will be able to borrow the external financing required as indicated by the forecast? 12. Continuing with Toys- 4- Kids introduced in the preceding problem, the company’s production manager has argued for years that it is inefficient to produce on a seasonal basis. She believes the company sho uld switch to level production throughout the year, building up finished goods inventory in the first two quarters to meet the peak selling needs in the last two.She believes the company can reduce its cost of goods sold from 70 to 65 percent with level production. a. Prepare a revised pro forma forecast assuming level production. In your forecast assume that quarterly accounts payable under level production equal 10 percent of average quarterly sales for the year. To estimate quarterly inventory, use the following two formulas: Inventoryeoq = Inventoryboq + Quarterly production – Quarterly cost of sales Quarterly production Annual cost of sales/ 4 where eoq and boq refer to end of quarter and beginning of quarter, respectively.Please ignore the effect of increased external financing required on interest expense. b. What is the effect of the switch from seasonal to level production on annual profits? c. What effect does the switch have on the company’s quarterly ending inventory? On the company’s quarterly need for external financing? d. Do you think the company will be able to borrow the amount of money required by level production? What obsolescence risks does the company incur by building up inventory in anticipation of future sales? Might this be a concern to lenders? 13. You will need to use the Standard & Poor’s Market Insight Web site ( www. hhe. com/ edumarketinsight) for this problem. Market Insight presents a spreadsheet entitled â€Å" Forecasted Values. † ( Excel Analytics, Valuation Data, Forecasted Values. )a. How are these forecasts generated? Are they more than simple extrapolation of past trends? b. How useful might these forecasts be for projecting a company’s future financing needs? 14. This problem asks you to construct a simple simulation model. If you do not own simulation software, you can download to your computer a free, full- strength version of Crystal Ball for a one- week trial. Point your b rowser to www. crystalball. om and select download. a. Problem 7 above asked you to extend the forecast for R& E Sup-plies contained in Table 3. 5 through 2010. Using the same spread-sheet, simulate R& E Supplies’ external funding requirements in 2009 under the following assumptions. i. Represent the growth rate in net sales as a triangular distribution with a mean of 30 percent and a range 25 percent to 35 percent. ii. Represent the interest rate as a uniform distribution varying from 9 percent to 11 percent.iii. Represent the tax rate as a lognormal distribution with a mean of 45 percent and a standard deviation of 2 percent. . If the treasurer wants to be 95 percent certain of raising enough money in 2009, how much should he raise? ( Grab the triangle below the frequency chart on the right and move it to the left until 95. 00 appears in the â€Å" Certainty† window. ) 15. This problem asks you to prepare one- and five- year financial fore-casts for Aquatic Supplies Company. An Excel spreadsheet containing the company’s 2008 financial statements and management’s projections is available for download at www. mhhe. com/ higgins9e. (Select Student Edition Choose> a Chapter >Excel Spreadsheets. Use this information to answer the questions posed in the spreadsheet. 16. The financial statements and additional information for Noble Equipment Corp. appear at www. mhhe. com/ higgins9e. (Select Student Edition Choose >a Chapter> Excel Spreadsheets. ) The company’s fiscal year end is September 30. Noble’s management wants to estimate the company’s cash balances for the last three months of calendar year 2008, which are the first three months of fiscal year 2009. The questions accompanying the spreadsheet ask you to prepare a monthly cash budget, pro forma financial statements, and a cash flow forecast for the period.

Creon and Oedipus Essay

Oedipus the King, the tragic hero is most certainly Oedipus. Oedipus, first of all, is a good man. When he declares, â€Å"My spirit grieves for the city† (l 75-76), he shows a deep passion. His sympathy for his people and his desire to be their savior, he earns the respect and love of the people.The respect of the people is crucial in creating the tragic effect that comes with a tragic hero’s downfall, and Sophocles utilizes this by means of giving Oedipus human qualities and a tragic flaw. Passionate, yet stubborn. In this case of his tragic flaw, his lack of knowledge of his true identity is coupled with the peoples awareness of his fate. Then, when Oedipus finds himself in the dilemma after talking to Tiresias, the people feel his pain and are afraid for his life, knowing that nothing he does can prevent the tragedy from occurring. When Oedipus finally falls from the throne, he doesn’t kill himself, rather he gouges out his eyes. The symbolic blinding of Oedipus suggests that he has experienced renewal and sees the truth. Antigone, the first part of the Oedipus Trilogy, also depicts the theme of a tragic hero. Through the character of Creon, Sophocles greatly conveys the essential elements of a tragic hero. Creon is, first, king of Thebes, this illustrating his high state, but he more importantly shows characteristics of nobility and virtue. In mentioning the Chorus, he announces that, â€Å"These are my principles. Never at my hands will the traitor be honored above the patriot. But whoever proves his loyalty to the state I’ll prize that man in death as well as life† (l -5). Creon puts his country above all else, and for this, he shows characteristics of a tragic hero and nobility. His imperfection is later shown in his pride. After Tiresias warns him of his transgressions, Creon declares, â€Å"It’s a dreadful thing to yield†¦but resist now? Lay my pride bare to the blows of ruin? That’s dreadful too† (l 11-11). His unwillingness to let go of his pride for the gods shows his main tragic flaw, and with it brings his lonely downfall. Creon’s fall is not a total loss, and he finds a sense of awareness and self-knowledgment. He says, â€Å"Ohhh, so senseless, so insane†¦my crimes, my stubborn†¦Oh I’ve  learned through blood and tears!† (l 1-1404). Creon reaches a point, from which the people also learns. By expressing nobility, downfall through flaw, Creon undoubtedly serves as a perfect example of the tragic hero’s essence.

A Review of Paulo Freire’s Pedagogy of the Oppressed Essay

Few educational thinkers have been more widely influential than Paulo Freire. His classic text, Pedagogy of the Oppressed, has been studied by numerous Left intellectuals, political activists, radical educationists and liberation theologians for almost four decades. Freire’s ideas and theories have been applied by academics, school teachers, adult literacy coordinators, church leaders, counselors, psychologists, social workers, health professionals, language learning specialists, and prison rehabilitation workers, among others. In addition, Freire has inspired (directly or indirectly) thousands of books, articles, interviews, theses, videos, and even theater productions over the years. When he died on 2 May 1997 Freire left an extensive body of written work and a legacy of memorable educational and political achievements. In this light, this paper reviews and critiques Pedagogy of the Oppressed and how this book relates to my work as an elementary teacher. Overview of the Book Drawing on his experiences with rural peasant communities and the urban poor in Brazil and Chile, Freire theorized an intimate connection between education and the process of becoming more fully human. Chapters 1 and 3 of Pedagogy of the Oppressed set out Freire’s ontological and ethical ideas in comprehensive and lucid detail, and Chapter 4 provides an extensive consideration of the politics of domination at a macro level. The discussion of education is primarily located in Chapter 2, and literacy does not figure as prominently as it does in a number of Freire’s other texts. Pedagogy of the Oppressed develops the distinction between banking education and problem-posing education. Freire rejects a banking model of the teaching process in favor of a problem-posing approach, and encourages students to adopt a curious, questioning, probing stance in exploring educational issues. Freirean education demands a deep commitment to the goal of building a better social world, and necessitates active resistance against oppressive structures, ideas, and practices (Roberts, 2000). Some of the theoretical areas explored in Pedagogy of the Oppressed include questions about structure and rigor in liberating education, the nature of critical reading and writing, legitimate and oppressive uses of authority in the classroom, and the process of study. Freire also explores the role of intellectuals in resisting dominant ideas and practices, dialectical thinking and education, the dynamics of dialogue, the distinction between facilitating and teaching, and the bearing language difficulties have on education. In Pedagogy of the Oppressed, Freire writes that most of Latin Americans living in economic and politically dependent part-societies feel powerless and have internalized the ruling group’s view of them as unalterably stupid. Before participating in the culture groups, words and other codifications in movies and television are seen by them as tools that can be wielded by the rich and powerful only, while they are fated to be objects of culture. This attitude changes as they become conscious of their feelings and social position. Then they begin to see that their condition worsens if they submit to the seductions of the modern consumer culture, spending what little money they have for packaged entertainment and manufactured goods. They discover they are giving up their birthright as creators of culture, turning against their own art and artisan work to gain the illusion of participation in the modern society. They are further motivated as they discover that only they can codify their unique experience. In Pedagogy of the Oppressed, Freire reports that after analyzing the unreal and sometimes contemptuous messages in many standard texts available to them, they want to create their own texts. Critique Freire views man’s nature which is humanistic and optimistic. For Freire, education is humanizing when it is critical, dialogical, and praxical (Roberts, 2000). Man is unique among animals in his ability to shape himself and his environment. While all things change, only man is a purposive agent in change. Man’s nature is to continually create himself through an interactive process of purposive reflection and action in life situations. Wherever these two aspects of human behavior are divorced, men are victims of a social system which encourages them to see themselves as acted upon, passive things, rather than subjects who act upon the world. Conforming, apathetic behavior is the evidence of repressive relationships. Welfare programs which rob men of their initiative amount to false generosity. For Freire, education should increase political consciousness. In Pedagogy of the Oppressed, he argues that the oppression of peasants is partly maintained by their acceptance of their situation as an unalterable fact of existence. Freire feels that this fatalism reflects an internalization of the oppressor; thus, the oppressed is not for himself, but is ambivalent or even hostile to the idea of liberating himself. For this reason, liberation cannot be given to the oppressed; rather, the oppressed as an organized collective must take an active part in liberating themselves (Pitts, 1972). According to Torres (1993): â€Å"Freire’s global purpose transcends a criticism of the current educative forms, and goes on to virtually become a criticism of culture and the construction of knowledge. In short, the basic assumptions of Freire’s works lie in a dialectical epistemology for interpreting the development of human consciousness in its relationships with reality. † (p. 125) For Freire, the primary problems and issues of education are not pedagogical issues. Instead, they are political issues. The schooling system does not change society; instead, society can change the schooling system. However, the educational system may play a vital role in a cultural revolution, which implies the conscious participation of the masses. As a cultural praxis, critical pedagogy contributes to lifting the ideological veil in people’s consciousness. In addition, revolution itself is a meaningful pedagogy for the masses – Freire has spoken of revolutions as a continuing political workshop. Freire’s proposal is an anti-authoritarian though directivist pedagogy, where teachers and students are teaching and learning together. Since education is the act of knowing, teacher-student and student-teacher should engage in a permanent dialogue characterized by its horizontal relationship, which does not preclude power imbalances or different everyday living experiences and knowledge. This is a process taking place not in a classroom, but in a cultural circle. â€Å"There is not a ‘discursive’ knowledge but a knowledge starting from the living everyday and contradictory experience of teachers-students/students-teachers. Certainly this set of notions dismantles the most important framework of authoritarian pedagogy and, to this extent, appears as a ‘counter-hegemony’ practice and ideology within teacher training institutions. † (Torres, 1993, p. 126) One thing I like about Pedagogy of the Oppressed is that the oppressed are not seen as a passive force. In the book, Freire states that oppression must cease and it can; but the oppressed must liberate themselves. How can the oppressed, as divided, unauthentic beings, participate in the pedagogy of their liberation? According to Freire, for them to be able to wage the struggle for their liberation, peasants and urban poor must perceive the reality of their oppression not as a closed world from which there is no exit but as a limiting situation which they can transform. The problem that arises from banking education is that the ruling classes are not merely contented with the defense of their material privileges; they also insist on the preservation of their cultural hegemony. The culture that co-exists with their economic dominance is one that demands silence, fatalism, superstition, self-contempt, subservience and all forms of false consciousness on the part of the masses. Education provided by these dominant classes must therefore be authoritarian and banking education. How then is one to carry out Freire’s program under the existing social order? Freire is aware of the problem and the further one reads, the more one senses that the Pedagogy of the Oppressed is really written for subversive elements already in action (Mkandawire, 1975). Freire’s egalitarian methodology for education as espoused in Pedagogy of the Oppressed is intended to be politically subversive of oppressive regimes. It seems likely, however, that it could serve to legitimate opposition to any routinized form of delegated authority. For Freire, development is nonmaterial, and the unit of development is not the nation but the individual. For these reasons, it is unlikely that any government will attempt to follow Freire’s methodology to its most radical implications (Pitts, 1972). The Pedagogy of the Oppressed has attracted many criticisms over the years. Those who consider education as a technical or neutral process have complained that Freire’s approaches politicize teaching and learning. Freire’s refusal to provide â€Å"packages† has irritated those who seek clear-cut methodological solutions to educational problems (Roberts, 2000). The use of the male pronoun in Pedagogy of the Oppressed and other early writings has been particularly attacked. Also, the idea of promoting a critical mode of consciousness has been questioned. Furthermore, Freire’s focus on social class (at the expense of gender and ethnicity) in his early analyses of oppression has been rendered problematic by a number of contemporary educational theorists. Others suggest that Freire should have devoted more space in his books to class theory. Some critics have argued that the pedagogy proposed by Freire, contrary to its professed aims, constitutes a form of cultural invasion. Finally, as post-modern ideas have gained increasing currency in recent times, universalist assumptions in Freire’s ethic, epistemology, and pedagogy have come under fire. Despite these criticisms, it is undoubted that Pedagogy of the Oppressed has left an important legacy to education. Application Freire knew the world and problems of teachers regarding pedagogy. The Pedagogy of the Oppressed answers my questions on how to move my students to become self-motivating learners. I learned that I could not move them. Following Freire’s pedagogy, teachers could only help their students learn to move themselves. The thoughts conveyed in the book are indeed seditious but they did not transform me overnight. However, Freire’s theories have planted on me seeds of a new way of thinking. Upon reading the book, I realized that the learners and their mindset is more fundamental than the curriculum – not more important, it is just more fundamental. In addition, I learned that one’s view of the world determines what can be learned. According to the book, learning is dependent on environment and emotion as well as on presentation, materials, and text. Importantly, the Pedagogy of the Oppressed suggests the danger to learning of oppression in the classroom environment. Thus, there should be no hierarchy in the classroom as the teachers and the students are both learners in this environment. Accordingly, instructions and curriculums should be oriented towards the learners creating and solving their own problems. In other words, knowledge construction and collaborative learning are encouraged. Conclusion This paper has reviewed Freire’s Pedagogy of the Oppressed and how this book relates to my work as an elementary teacher. This discussion of Freire’s ideas on formal education has been brief and selective. In so being, it does not communicate the immense richness of his thoughts on such matters as the universal nature of man’s humanity Freire’s rejection of and banking model of the teaching process in favor of a problem-posing approach. However, if the readers have gained from this review some appreciation of how Freire’s thoughts are applied in the classroom environment, the review will have served its purpose.

Christianization throughout History Essay

Introduction â€Å"Curiosity about life in all of its aspects, I think, is the secret of great creative people†, Leo Burnett once said. I agree, and can proudly say that curiosity is my motive for writing this project. The purpose of this project is pure research. I want to gain knowledge about the subject of my choice and also improve my writing and planning skills. I chose this topic after watching a National Geographic program concerning Mithraism in ancient Rome. I became very curious about Religious customs, Christian in particular. My main form of research was the Internet. I read University studies and encyclopedia articles. Finally I ended up with 3 research questions. I wanted to find out the true origins of the 3 major Christian holidays: Christmas, Easter and Halloween. Where their (sometimes strange) traditions came from, if other cultures celebrated similar holidays in the past and how they came to be the Christian holidays we know today. 1. What are the true origins of Christmas? The dictionary definition of â€Å"Christmas† is: The annual festival of the Christian church commemorating the birth of Jesus. It is basically a feast in which Christians celebrate the birth of Jesus Christ, the most prominent figure in Christian belief, making this their most cherished holiday. Christmas is celebrated on December 25 (or January 7 in eastern orthodox churches, due to incompatibility between the Julian and Gregorian calendars). Popular customs of the holiday include gift-giving, music, church celebrations, a special meal, and decorations like Christmas trees, lights, garlands, mistletoe, nativity scenes, and holly. Today, Christmas is celebrated in many places around the world by Christians and an increasing amount of non-Christians, but few people know the true pagan roots of this holiday. First and foremost, the early Christians did not celebrate the birth of Christ. There were two reasons for it: The first was the simple truth that no one knew the exact day of Christ’s birth. Today, most historians believe, according to the biblical description, that his birth took place around September (approx. six months after Passover). One thing is sure though, that it is very unlikely that Jesus was born in December. The biblical story tells us there were shepherds tending their sheep in the fields that night. This is quite unlikely to have happened during a cold winter. The second reason came further in the church’s development. During the first three hundred years of the religion the church in Rome discouraged celebrating the birth of Christ, not wanting it to seem more like a pagan ritual than a Christian holiday. So why is Christ’s birth celebrated on the 25th of December? The Answer is simple: Christianization, or the conversion of native pagan culture to Christian use. Church officials developed different methods of conversion to Christianity, and the main one was based on the belief that conversions were easier if people were allowed to retain the outward forms of their traditions, while claiming that the traditions were in honor of the Christian God. Basically, the traditions and practices themselves were kept, but the reasoning behind them was altered. Many pagan societies held celebrations around the winter solstice (the shortest day of the year, which occurs between the 21st and the 25th of December) with the prevailing theme being the welcoming of the sun and the joy in the rebirth of the world. There are also many stories of children of wonder being born on or near the winter solstice, like Mithras, Attis, Dionysus or Apollo, who are all savior deities sent in manifestation at the darkest time of the year. The oldest winter solstice celebration known to us took place in ancient Egypt over 4000 years ago. Large parties were held to celebrate the rebirth of the sun god Horus. The held a 12-day festival that mirrored their 12 month calendar, which revolved around Horus. This Egyptian idea of a 12 day celebration was also the first of its kind. Local countries adopted these ideas from the Egyptians (perhaps wanting to share in Egypt’s success). A prominent celebration was the Babylonian â€Å"Zagmuk† honoring the creator-sun god Marduk. The Babylonians believed that while Marduk had created the world peaceful and beautiful he has to battle the monsters of chaos to keep it so. Every year as the weather grows colder the monsters regain their strength and Marduk has to fight them off, but he needs the help of the people. This battle lasted for 12 days and it was the duty of the people to cheer Marduk on and help him win the war. Only then peace would be restored, the earth’s beauty renewed and the people would be safe for another year. As we move east we reach the Persian â€Å"Sacaea†, a celebration honoring the return of the sun. The Sacaea was also celebrated by the Greek in honor of Zeus’s defeat of Kronos and the Titans. These celebrations consisted mainly of feasting, partying and light ing of large bonfires. The Roman holiday season lasted a week and was called Dies Natalis Invicti Solis, the Birth of the Unconquered Sun. It began on the 25th of December with the Saturnalia, the holiday honoring Saturn (the God of agriculture) and ended with the Kalends of January (the roman new year’s), which represented the triumph of life over death. This holiday was celebrated in honor of Sol Invictus (the invincible sun), The official Roman Sun God (whose day of rest was Sunday). Mithraism was also a common cult in the Roman Empire, and many celebrated the birth of Mithras on this date as well. This festival was marked by much feasting, gift giving and merrymaking in general. The Pagans of northern Europe also celebrated the winter solstice, with a festival called â€Å"Yule†. Yule has many names for the different tribes: For the Celts it was â€Å"Nodlaig†, for the Saxons â€Å"Gehul†, and for the Welsh is was â€Å"Hal†. More names were Juul, Oel, Heol and many more. The word Yule is derived from the Norse word Iul, meaning wheel. The wheel was a pagan symbol for the sun and for the cycle of life. The Yule celebration lasted for a number of days and involved feasting, fires, and sacrifices. Bonfires blazed in honor of the sun’s struggle against, and eventual triumph over, the darkness and cold of winter. One of the most prominent symbols of Yule was the evergreen tree. The evergreens seemed to have magic powers enabling them to resist the short and cold days. Evergreen trees would often be brought into home and evergreen boughs were carried as luck totems (especially Holly, which was considered the food of the gods). Sacred ceremonies were held by druids surrounding and worshiping these trees. More traditions included kissing under the mistletoe (a fertility ritual) and gift giving. Even the idea of Santa Clause can be found in many Yule celebrations. The Pagans viewed these celebrations of the return of the sun as the fact that good will prevail over evil, which made it easy to adapt them to Christianity, seeing how Jesus was born to save the world (according to the belief). Jesus has often been referred to as the â€Å"light of the world† and it only seemed fitting that his birth would be celebrated with the rebirth of the sun. So, in the year 350, Pope Julius the first and the roman emperor Constantine declared that Christ’s birth would be celebrated on December 25. There is little doubt that he was trying to make it as painless as possible for the pagan Romans (who remained a majority at that time) to convert to Christianity. The new religion went down a bit easier, knowing that their feasts would not be taken away from them. However, some experts believe it went the other way around. They say the early Christians were tempted by the partying and feasting, so the Christian leaders quickly decided to give the holiday a Christian reasoning so as not to lose their followers. 2. What are the true origins of Easter? Easter is the second major holiday in the Christian liturgical year. According to the New Testament, Jesus rose from the dead 3 days after his crucifixion. Easter Day is the celebration of his resurrection, also called Resurrection Sunday. Prior to Easter Day come a 40 day period called Lent. This is a time for fasting, praying and penance. The last week of Lent is called Holy week and it contains Good Friday, which honors the crucifixion of Christ. After Resurrection Sunday comes a 50 day period called Eastertide, ending with Pentecost Sunday. This is a time for rejoicing and growth. Easter is not fixed in the civil calendar because it is a lunar holiday. Easter Sunday occurs on the first Sunday after the full moon proceeding the vernal (spring) equinox, which occurs on March 21. Easter customs and symbols include a large feast (with ham as the main course), a sunrise worship service, egg hunting and decorating, hot cross buns, flowers, the Easter bunny and outdoor activities. The thing is, none of the customs and symbols, or even the name of this holiday, has anything to do with Christianity. The word Easter is actually the name of the pagan goddess of fertility, also named Ostare, Oestre, Ostara, Ishtar, Ashtoreth, and Asthart in different cultures. Many pagan cultures held vernal festivals in honor of this goddess, celebrating the arrival of spring and the awakening of life. The oldest of these festivals was held in ancient Babylon, Phrygia (modern day Turkey), Canaan and Phoenicia. The Phoenicians were a civilization of traders who brought the Easter customs to Greece, Rome and the northern countries of Great Britain. The legend of this spring festival begins with Nimrod. Nimrod is, according to the book of Genesis the son of Cush, grandson of Ham and great grandson of Noah. Nimrod was a powerful leader who formed the first empire in the world, Babylon, by conquering the â€Å"Land of the Seven Cities† (the Persian gulf). In his rule he made the people rebel against God and join in his own mystery religion, in which he figured prominently. When Nimrod eventually died, his mystery religion continued on. His wife Queen Semiramis saw to that. Once he was dead, she deified him as the Sun-god. In various cultures he later became known as Baal, the Great Life Giver, the god of fire, Baalim, Bel, Molech, etc. Queen Semiramis continued developing her mystery religion. She set herself as a goddess as well, proclaiming to have hatched from an egg that fell down from the moon on the first full moon after the spring equinox (she taught that the moon went through a 28 day cycle and ovulated when full). She became known as the goddess of fertility and the moon, mother of all life. She later became known as Ishtar, or Easter. Semiramis soon became pregnant, claiming that is the rays of the sun god Baal which caused her to conceive. She gave birth to Tammuz, who was the supposed savior, the son of God. Tammuz was a hunter, and was one day killed by a wild boar. He was sent to the underworld, but through his mother’s weeping he was resurrected and allowed to ascend to be with his father Baal. Another version tells that Semiramis (or Ishtar) was so grief stricken that she followed Tammuz to the underworld. With her gone, the world became a cold and barren place. Ea, the Babylonian God of water and wisdom, sprinkled them both with the water of life, allowing them to return to the world for 6 months of the year. The remaining part of the year Tammuz was to return to the underworld, causing Ishtar to follow him and the cycle to continue. This is how the people explained to themselves the miracle of spring that happened every year. Each year a spring festival was held to celebrate Tammuz’s resurrection from the underworld on the first Sunday after the full moon of the spring equinox, Ishtar Sunday. All of the common Easter traditions originate from this belief. Ham was to be eaten as a reminder of Tammuz’s death. The sunrise worship service is a common pagan practice honoring the Sun God. The egg is probably the oldest symbol of fertility and new life in pagan worship. Then there is the story of Ishtar’s hatching from the moon egg, known as the Ishatr, or Easter egg. The hare too, is an old fertility symbol, due to its rapid rate of reproduction. The story of the Easter bunny brings us back to Ishtar, or Ostara as she was called in northern Europe. The Goddes Ostara arrived late from the underworld one spring and found a little bird whose wings had frozen from the snow. Full of pity for the creature she made him her pet and turned him into a snow white hare (which would then become her symbol). She also gave him the gift of being able to run with incredible speed. In remembrance of his earlier form as abird, the hare had the ability to lay eggs, which were rainbow colored, but only on one day of the year (guess which?). The Hare eventually managed to annoy the goddess, and she put in the sky as the constellation Lepus (the hare). He was allowed to return to the earth once each year on Easter Sunday to lay his eggs. It became an Easter tradition to seek out the Easter hare’s rainbow colored eggs. Also, in Celtic culture, it was forbidden to eat hare meat except on Beltane (the 1st of May) when a ceremonial hare hunt was held (Beltane is the Celtic name for Easter – Bel meaning the same as Baal). The hare remains a symbol of luck and fertility even today. The Act of fasting in preparation for a great occasion can be found in many lands. The Babylonians and their neighbors fasted for 40 days in preparation for the annual celebration of Tammuz’s resurrection. This is probably the direct source of the Christian Lent, but a pennence period like this can be found in many other societies as well. Pagans in Mexico and the Andes mountains practiced a 40 day fast in honor of the sun around this time of year. The Egyptians fasted for 40 days to honor Adonis and Osiris. The lighting of fires was also a common pagan ritual. Fire was the symbol of Baal and the fires were used in ceremonies and even for human sacrifices. The New Testament says nothing about sunrise ceremonies, lent, colored eggs or bunnies. These are all classic examples of Christianization. The Christian leaders wanted to convert the pagans to Christianity, so they decided to adopt their rituals and give them Christian significance in order to make the transition easier. But perhaps there is another, more primitive reason. People enjoy celebrations and festivities, and do not care for the most part who or what the celebration honors. The pagans probably did not care what name was given to their festival, as long as they could continue feasting and rejoicing. 3. What are the true origins of Halloween? The name Halloween is actually a Scottish shortening of the name â€Å"All Hallows Evening† or â€Å"All Hallows Eve†. It is celebrated on October 31st and it is so named because it comes before All Saints Day (or All Hallows day) which occurs on the first of November. According to Christian tradition, the souls of dead roam the earth until All Saints Day, when the prayers of the people free them from purgatory and allow them to reach heaven. Halloween is the last night the dead spend on earth and their last chance of gaining vengeance on their enemies before moving on to the next life. To avoid being recognized by a soul, Christians would wear masks and costumes to disguise themselves. This is where the custom of dressing up and â€Å"trick or treating† came from. More traditions of Halloween include costume parties, carving jack-o’-lanterns, lighting bonfires, apple bobbing, visiting haunted attractions and playing pranks. In these traditions we can see the pagan origins of Halloween crystal clear. The Celts of Northern Europe celebrated their New Year on the evening of October 31st and the first of November (the Celts followed a lunar calendar and their days began at sunset). This holiday was named â€Å"Samhain† in Ireland, Galan Gaeaf in Wales and Allantide in Cornwall, and is Celtic for â€Å"summer’s end†. They believed that the New Year starts with the death of the sun god in winter. It was also believed that the veils of the world were thinnest as the old year waned into the new and that troublesome spirits, ghosts of the dead, fairies, and demons were free to roam about, scaring people and damaging crops. Traditionally, Samhain was time to take stock of the herds and grain supplies, and decide which animals would need to be slaughtered in order for the people and livestock to survive the winter. The reason for this was that the meat could keep since the cold months have come and also since summer grass is gone and free foraging is no longer possible . Large fires played a large part in the festivities. They were called Bonfires because the bones of the slaughtered cattle were thrown in as sacrifices to the sun and spirits. Often two bonfires would be built side by side, and the people would walk between the fires as a ritual of purification. The druids (celtic priests) performed ceremonies around these fires including divination concerning marriage, luck, health and death. Since the barrier to the otherworld was so thin this was the best time for these rites. Each family in the village would extinguish the fire in their home, and then relight their hearth from the common flame. This ritual was said to bond the village together and protect each family from the spirits roaming about. More attempts to ward off spirits included wearing costumes and masks and carving candle lanterns from turnips. Large turnips were hollowed out, carved with face and placed in windows. Samhain was also a night of mischief and confusion. The spirits were impersonated by young men with masked, veiled or blackened faces, dressed in white or disguises of straw. These young men would go from house to house â€Å"trick or treating† as a form of bribery. The family would give the â€Å"spirits† fruits or nuts to keep them from damaging their crops. Mischievous pranks were played on the ungenerous including moving farm equipment and livestock and bombarding their houses with cabbages pulled at random from gardens. Other than these young men people usually preferred to stay indoors on Samhain night. During the Roman rule in Britain (43-410 AD) aspects of Roman religion were incorporated into Samhain. Candied apples and bobbing for apples became associated with this holiday because of Pomona, the Roman goddess of fruit trees and gardens, whose symbol was the apple. Traditions often involve fruit centerpieces and decorations. Furthermore, the Romans observed the holiday of Feralia, intended to give rest and peace to the departed. Sacrifices were made in honor of the dead and prayers were offered as well. The jack – o – lantern is perhaps the most famous Halloween symbol. It is named after the phenomenon of strange light flickering over peat bogs, also known as will –o –the wisp, representing the scary spirits roaming about. Furthermore, the Celtic folklore tells about a fellow named Stingy Jack, a thief that managed to trick and trap the devil. In order to be set free, the devil had to promise never to takes Jack’s soul. When the day came and Jack died, he wasn’t allowed to enter Heaven because of all the bad deeds he had committed in his life. He was sent to Hell, but the Devil kept his promise and wouldn’t take Jack in. Jack was condemned to roam the earth with only a burning ember in a turnip lamp to light his way. This is where the tradition of carving vegetable lamps came from. When the first English immigrants came to North America they traded the turnip for the larger native pumpkin, which was larger and readily available. This pumpkin lantern is the jack- o –lantern known to us today. Another important holiday honoring the dead belonged to the ancient Aztecs. It was named â€Å"The Day of The Dead† (El Dà ­a de los Muertos) and is still celebrated in Mexico, South America and around the world. Originally it fell on the ninth month of the Aztec calendar, symbolizing the nine stops the dead must pass on their way to heaven, and was celebrated for an entire month. Sacrifices were made to the lady of the dead, Mictecacihuatl. Today, â€Å"The Day of The Dead† is celebrated on the 1-2 of November, probably due to the Catholic Spanish conquering which led to the merge of the Day of The Dead with All Saints Day. Traditions of this holiday include a family meal with emphasis on remembering deceased family members, decorating graves and family altars, and prayer. These are the basic traditions, but in different cultures activities may vary, from kite-flying in Guatemala to skull decorating in Bolivia. The essence of this day is celebrating the lives of those who are gone and helping them on their way. The early Christians also had a day celebrating the remembrance of all the church’s martyrs. It was established by Pope Boniface the 4th and was set on May 13. Later, it was Pope Gregory the 3rd that changed the date to November 1st, and renamed it â€Å"All Saints day†, so it would correspond with the existing pagan holidays. Christianity continued to spread throughout the world, and pagan holidays were either Christianized or forgotten. Samhain and The Day of The Dead were absorbed into Halloween. Their traditions and rituals were preserved and incorporated into the new holiday, but their names were omitted. However, now, despite all of the Christian efforts, people essentially enjoy the aspects of the holiday that derive from pagan origins. The Halloween celebrated by the great majority of people today is just a fun holiday, and has lost its religious signifance for most people. Conclusion To summarize everything, I believe it can be safely said that Christian holidays rarely mean and originate where they seemed to at first. Christianization can be found throughout history in many different cultures and aspects, from major holidays to minor superstitions. Celebrations of the winter solstice were common around the world, and Christmas was just the latest addition. The early Christians merely replaced the birth of the sun with the birth of the son, but kept the rituals and traditions of the pagan festivals. The Easter holiday even managed to keep its pagan name. The festival of the earth’s rebirth is recycled today as the day honoring the resurrection of Jesus, and celebrated in the same way the Babylonians did 3000 years ago. Even Halloween is just a pagan holiday dipped in holy water. It’s as pagan as you can get, honoring ghosts, spirits and the like, but it got Christianized nonetheless. In my personal opinion, there is nothing religious about these holidays anymore. They merely represent how far ideas can travel when you take advantage of human nature. The early Christians understood that people are just simple beings who like to have a good time, and don’t really care in whose honor. Christianization was a smart idea, but I believe it breaks a few copyright laws. Working on this project I improved my research and writing skills, and also my time management. If I had been given the chance I would have written more about the Christianization of sacred places, like the pantheon and Celtic sacred groves. All in all, I learned a lot during the entire process and am satisfied with the result.    Bibliography Websites 1. http://www.nvcc.edu/home/lshulman/rel232/resource/RileyPaper.htm 2. http://www.pocm.info 3. http://searchforbibletruths.blogspot.com/2011/04/easter-origins-traditions-and-customs.html 4. http://www.thercg.org/books/ttooe.html 5. http://www.lasttrumpetministries.org/tracts/tract1.html 6. http://www.goddessgift.com/Pandora’s_Box/Easter-history.htm 7. http://www.essortment.com/christmas-pagan-origins-42543.html 8. http://www.wikipedia.org 9. http://www.simpletoremember.com/vitals/Christmas_TheRealStory.htm 10. http://www.goodnewsaboutgod.com/studies/holidays2.htm 11. http://christmas-celebrations.org/ 12. http://www.near-death.com/experiences/origen048.html 13. http://www.frontline-apologetics.com/Mithras.html 14. http://ldolphin.org/semir.html 15. http://www.sccs.swarthmore.edu/users/08/ajb/tmve/wiki100k/docs/Ninus.html 16. http://www.christiananswers.net/q-eden/edn-t020.html 17. http://www.newadvent.org/cathen/05224d.htm 18. http://www.goodnewsaboutgod.com/studies/holidays2.htm 19. https://pantherfile.uwm.edu/barnold/www/lectures/holloween.html 20. http://spanish.about.com/cs/culture/a/dayofdead.htm 21. http://www.traditioninaction.org/religious/e008rp_Halloween.htm 22. http://landscaping.about.com/cs/landscapecolor/a/halloweenOrigin.htm 23. http://www.allaboutpopularissues.org/origin-of-halloween.htm 24. http://inventors.about.com/od/sstartinventions/a/Samhain.htm 25. http://www.etsu.edu/writing/adcomp_f06/students/halloween.htm 26. http://www.cbn.com/spirituallife/onlinediscipleship/halloween/halloween_Pagan_Ankerberg.aspx 27. http://www.albee.org/halloween/history.htm Articles 1. Julia A. Gengenbach, â€Å"Is Christmas Christian†, Prism University of Wisonsin- Eau Claire Department of Philosophy and Religious Studies, 2002 2. Prof. Bettina Arnold, â€Å"Halloween Customs in the Celtic World†, Center of Celtic Studies, Department of Anthropology, University of Wisconsin- Milwaukee, 2001 3. Donna-Lynn Riley, â€Å"Christian Feast Days and their Relationship to Pagan Holidays† , Introduction to World Religions, 2003

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