Accounting Theory Concepts with Critical Analysis

Question: Discuss about theAccounting Theory Concepts with Critical Analysis. Answer: Introduction of Accounting Theory Concepts Accounting theory concepts are referred as doctrine or elementary accounting postulates. These concepts can be said as rules implement as guides to actions. A concept is general and recommends a guide. There are many probable events in accounting but rules could not be approved for every conceivable ultimately (Hub Pages, 2011). Some significant accounting concepts are as follows: The Accrue Concept: According to accrue concept, profits acquired by conducting events are affects only to the equity of owner. It specifies that the profits should be recorded when sales occurred, whether cash from sales due accrue or is in arrears. It can be said that it is same as matching concept of accounting. Expenditures are also concurrently known at the time of event conducted and it is not compulsory to know at the time of cash paid. This concept holds that revenue which was earned and cost which was incurred that produces revenue have to be match and reported for the accounting period. Business Entity: Business and owner of business are different so all the transactions which occurred in business can be documented as they affect the business and are different from the owner. But in the case of company, difference can be maintained easily. Because under companies, laws and rules follow according to the business and company has its own personality. Company can sue by its own name in place of sue by name of all its owners or shareholders because company has its own existence. Company is treated as entity with separate existence from the proprietary business. Quantifiable / Money Measurement: This concept says that under accounting, every item should be assessable in terms of money (i.e. in cent and in dollar). Each item in accounting should be placed in the terms of money. The cause behind it is that money can be accepted in value and as medium of exchange. Duality: It is based on the principle of book keeping of double entry system. Each transaction occurs by debit and credit items. For example, if an asset purchased in cash then asset will be debited or cash will be credited. As per double entry system, each transaction affects two items. Periodicity: Generally, accounting period is of one year, although for the purpose of management, some time reports are prepared for short period of time which is known as interim statements. Until the final liquidation of business, the results cannot be measured appropriately. So, accounting period of one year is used to measure or evaluate the changes in financial position of business. Realization: Under this concept, revenue recognized in an accounting period is discussed. The four categories of realization are as follows: Revenue can be identified at the time of scale Revenue can be identified during production period Revenue can be identified at the time of production is completed Revenue can be identified consequent to the sale (for example, at the time of collection of cash). Revenue can be recognized at different points of time. For example, at the time of production of goods, at the time of delivering the goods, or at the time when transaction is completed. In most of the cases, choice depends on norms of industry. Historical: The concept of historical cost tells that the base of accounting recognition of all asset attainment, providing or receiving services, incurred expenses and all other transactions is cost. So this concept refers that acquisition cost of assets are maintained throughout the process of accounting (Miss CPA, 2012). Analysis of Annual Report of Common Wealth Bank of Australia Common wealth bank of Australia which is listed corporation under Australian ASX is taking as topic this report. As per annual report of 2015 of Common wealth bank, they are practicing accounting policies which are (Financial Report, 2015): Financial statements are prepared as per International Financial Reporting Standards (IFRS) issued by International Accounting Standards Board (IASB). Concept of periodicity is applicable while preparing financial report. The annual report prepared yearly. Financial report has been created as per historical cost concept, except some assets and liabilities evaluated at fair value. In financial report, amounts have been rounded as per ASIC, to the closest million dollars. Financial statements are presented in Australian dollars, which is functional and presentation currency of common wealth bank. Foreign currency transactions are also occurring in functional currency. Income and expenses are offset in income statement while assets and liabilities are offset in balance sheet. Revenue is measured at the fair value of the consideration received or receivable. Profit before income tax of bank increases from $M 11,007 to $M 11,670 in 2015 with compare in 2014. And profit of group are 10,645, 11,997 and 12,612 in year 2013, 2014 and 2015 respectively which is also increasing. Net profit after income tax increases from $M 8,442 to $M 8,976 and net profit attributable to equity holders of bank remains same as net profit after income tax because there non controlling interest is absent. The increasing profits showing good financial position. Total comprehensive income net of income tax of bank is increases from $M 8,883 to $M 9,488 in 2014 to 2015. And income of group is $M 8,558, $M 9,303 and $M 9,799 in year 2013, 2014 and 2015 respectively. It can be said that income of bank and groups of bank is increases. As per the balance sheet, total assets increases from $M 830,877 to $M 920,167 in 2014 to 2015 and total liabilities increases from $M 782,442 to $M 868, 420 in 2014 to 2015. Hence, net assets and total shareholders equity increases from $M 48,435 to $M 51,747 in 2014 to 2015. Dividend distributed at the end of half year. Dividend per share is 164, 200, 183, 218, 198 and 222 cents per share from December 2012 to June 2015. Dividend payout ratio was 77.4% in 2013 which decreases in 2014 to 75.5% and then increases in 2015 to 75.7%. On the yearly basis, dividends per ordinary shares of group are 364, 401 and 420 (in cents per share) in 2013, 2014 and 2015 respectively. Dividend per share is also showing growing trend of groups of bank. Earnings per share are distributed as basic earnings per share and fully diluted earnings per share. Basic earnings per ordinary share are 474.2, 533.8 and 557.0 (in cents per share) in 2013, 2014 and 2015 respectively. While fully diluted earnings per share are 461.0, 521.9 and 542.7 (in cents per share) in 2013, 2014 and 2015 respectively. Both earnings are increases in current year with compare to previous year. It reflects the sound financial position of groups of Common wealth bank. It is beneficial for investors or shareholders. As per cash flow statement, net cash provided by operating activities while net cash used in investing and financing activities. Finally, cash and cash equivalent decrease from $M 6,432 to $M 1,321 in 2014 to 2015. And this effects on cash and cash equivalent at the end of year. Bank adopts the risk management framework to manage risk. Accounting standards are followed by the bank while preparing financial report for the year ended 20 June 2015. Conclusion Financial statements under financial report are showing good financial position of bank. All the accounting standards and accounting concepts are followed while preparing financial report. All the obligations are meeting by bank while preparing financial report. The directors are accountable for preparing the financial statements. These statements are prepared in accordance with laws and regulations which are applicable and accepted by bank. Accounting standards required fair presentation of financial statements for each financial year and as per annual report financial position, financial performance and cash flows showing fair presentation. Here, accounting policies are selected and applied properly by the directors. The true and fair presentation of financial statements enhances believe of investors in bank. All the information provided in the report included accounting policies which provide relevant and reliable information of bank. As per sound financial position, it can be ass essed that bank ability to continue as going concern. Recommendation The financial position of bank is good and sound as its profits are increasing. Dividend per share and earnings per share increases with good rate, which is beneficial for investors and shareholders to invest in the bank. Income and profits are increases which show that bank performing well in market. Assets are more than liabilities which reflect sound financial position and also tell bank can easily meets its obligations. References Hub Pages, (2011). Accounting Theory Concepts, Assumptions And Conventions. Retrieved on 30 August 2016 from: https://hubpages.com/business/Accounting-Theory-Concepts-Assumptions-And-Conventions Financial Report (U.S. Version) Year ended 30 June 2015. Commonwealth Bank of Australia [AU]. Retrieved on 30 August 2016 from: https://www.commbank.com.au/content/dam/commbank/about-us/shareholders/us-investors/docs/US_Annual_Report_2015.pdf Miss CPA accounting and finance tips, (2012). Basic Accounting Principles And Concepts. Retrieved on 30 August 2016 from: https://misscpa.com/basic-accounting-principles-and-concepts/

Concept Map Nursing free essay sample

Diverticulitis, is characterized by inflamed diverticuli and increased luminal pressures that cause erosion of the bowel wall and thus microscopic or macroscopic perforation into the peritoneum. A localized abscess develops when the body is able to wall off the area of perforation (Lewis, 2011, pp. 1022-1029). Hydronephrosis describes the situation where the urine collecting system of the kidney is dilated. This may be a normal variant or it may be due to an underlying illness or medical condition (Lewis, 2011, pp. 1022-1029). Diagnostic Tests and Procedures: On February 16, 2013 an abdominal x-ray with a small bowel through was done with contrast. February 11, 2013 a cysto right stent retrograde pyleogram was done in order to unblock a stone. CBC and blood cultures were drawn. Stool OB and UA were ordered as well. Medical Management: Patient was seen by an E. R. doctor who decided not to start her on any antibiotics. Patient has been on 2 courses of Ciprofloxacin and Flagyl prior to admission. We will write a custom essay sample on Concept Map Nursing or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Blood work was drawn and abdominal x-ray ordered. Intravenous fluids were initiated in the emergency room to hydrate her as well to help the nausea. Urology consult was called for the patient. A stool study was also ordered down in the emergency room. She has had diarrhea for the past few days prior to admission. Clostridium difficile is a consideration due to the use of Cipro twice in the month of January. Zofran was ordered for her nausea, fluid hydration to correct her hydration status, and potassium. Current Medications: Simvistatin 20 mg PO for high cholesterol: report dizziness, insomnia, abdominal cramping, muscle pain. Obtain liver function test, Alk phosphate, Ck levels. Xalantan 0. 005% eye drops to both eyes for prostaglandin antagonist: report hypotension. Pyridium 100 mg PO for urinary analgesia: report headache, vertigo and expect bright orange urine. Bactrim Ds 1 tablet PO for infection: report erythema, short of breath, fever and fatigue. Levothroid 0. 088 mg PO for thyroid supplement: report tachycardia and advise to drink with water. Protonix 40 mg PO for decrease acid secretion: report abdominal pain, hyperglycemia, diarrhea, and headache. Make sure liver function tests are monitored. Developmental Stage: B. S. is 81 year old Caucasian female this puts her in the stage of integrity vs. despair. The client has achieved integrity. Client is happily married, has 2 children and 5 grandchildren. She is a retired schoolteacher where she worked for 32 years in the city of Pasadena. She has travelled to numerous countries and states with her husband. They own their own home and live comfortably. Psychosocial: Client is happily married for over 50 years and has 2 children with 5 grandkids. She has been retired over 30 years and worked as a schoolteacher. She does have some concern with help at home once she is discharged due to her and her husband being elderly. She expressed concern with cooking and cleaning. As far as financially client states she and her husband are stable and that they saved up for their retirement. Discharge Planning: The patient should eat a well balanced, healthy diet. It is important that they get enough calories, protein, and essential nutrients from a variety of food groups. The patient needs to eat smaller meals, and eat more often and need to drink plenty of liquids. The doctor may prescribe drugs that will help relieve the patients symptoms such as anti-diarrhea drugs, fiber supplements, and pain medications. To help manage the patients Crohns disease is to join a support group and exercise. Also trying biofeedback to reduce muscle tension, deep breathing exercises, listening to music, and other ways to relax. Neurological Assessment: patient is awake and alert times 4. Denies head injury, seizures or seizure disorder, paralysis, or abnormalities of sensation and gait coordination. Denies syncope dizziness, vertigo, memory loss, speech coordination, frequent headaches, or tremors. Denies problems with speaking. Cardiovascular Assessment: No visible pulsations, no heaves or lifts. Apical pulse present in the fifth intercostal space at the left midclavicular line. Auscultation of apical rate 62 beats per minute, normal rhythm regular S1 S2 heart sounds present. Pulsations present when supine and disappear at a 45 degree angle position. Extremities are brown color without redness, cyanosis, lesions or varicosities bilaterally. Temperature warm bilaterally, Allen test was negative. Homan’s sign negative. Carotids: +2 and present bilaterally. Right Radial +2, left radial +1 , Right Brachial: +2 left brachial +1 Femoral: +2 and present bilaterally. Popliteals: +2 and present bilaterally. Lung Assessment: No abnormal lung sounds noted upon auscultation to both lung fields. Regular, relaxed even respirations. Palpation of chest wall without tenderness. Percussion is resonant to percussion over lung fields. Auscultation of vesicular clear sounds over lung fields, no adventitious sounds present. Voice sounds with in normal limits. Integumentary Assessment: No macules present or sores/ulcerations noted. Hair is light brown in color and thin in texture. Nails are round, symmetrical, even in texture. Bilateral hands appear normal. Capillary refill is less than 3 second. Skin is warm and dry to touch. Gastrointestinal Assessment: Bowel sounds present and hyperactive sounds auscultated in all four quadrants. No bruits or vascular sounds present. Tympanic sounds percussed in all four quadrants. Palpation abdomen soft with no tenderness, or organomegaly palpated. No masses visible or palpated. Patient does complain of frequent loose stools. Gentourinary Assessment: No odor or swelling noted as stated by patient. Urine yellow in color. Client voids independently with minimal assist to the bathroom. Endocrine assessment: No enlargement of pancreas noted. Skin is warm and dry to touch. Heart sounds within normal. Vital Signs: Temperature: 97. 0, blood pressure 105/64, pulse 60, respiration 18, pain level of 7/10 and O2 saturation of 98% on room air. Patient Education: Teach the client that a high fiber diet, mainly from fruits and vegetables, and decreased intake of fat and red meat are recommended for preventing diverticular disease. Weight reduction is important for the obese person. Increased intraabdominal pressure should be avoided because it may precipitate an attack. Avoid straining during bowel movements, vomiting, bending, lifting and tight restrictive clothing. In acute diverticulitis, the goal of treatment is to let the colon rest and the inflammation subside (8th edition, Potter and Perry, Fundamentals of Nursing). Nursing Diagnosis #1: Extracellular fluid imbalances related to GI losses such as vomiting and diarrhea as evidenced by abdominal pain and decrease urine output. Goal: Patient will report taking in a fluid intake of 800 mL by the end of shift. Intervention: Offer fluids hourly and avoid cold fluids. Evaluation: Goal was met.

Fiscal Policy in US

Shyness essays

Shyness essays Personality is an abstract science about a very warm, personal, concrete subject matter (Klinger,21). In my first paper I described my personality according to the first five chapters of Derlega. In this paper I am going to describe how my greatest fear, shyness, relates to the last half of class and the whole picture. Shyness may be defined experientially as discomfort or inhibition in interpersonal situations that interferes with pursuing one's interpersonal or professional goals. It is a form of excessive self-focus, a preoccupation with one's thoughts, feelings and physical reactions. Shyness reactions can occur at any or all of the following levels: cognitive, affective, physiological and behavioral, and may be triggered by a wide variety of arousal cues. Among the most typical are: authorities, one-on-one opposite sex interactions, intimacy, strangers, and having to take individuating action in a group setting (Lynne Henderson, Ph.D. Shyness Clinic, 1996). These are just a few that I fall into. To put it in other terms, shyness is a shrinking back from life that weakens the bonds of your human connection with others and us. There are many symptoms that overt shyness. Some are as follows; speech dysfluencies, sweating, dry mouth, trembling or shaking, fear of negative evaluation and loo king foolish to others, depression, anxiety and low self-esteem are just a few that I experience. Research has distinguished shyness from introversion, although they are typically related (Zimbardo, P. G. 1977/1990). Shyness: What it is, what to do about it. Introverts simply prefer solitary to social activities but do not fear social encounters as do the shy, while extroverts prefer social to solitary activities. Although the majority of shyness is introverted, shy extroverts are found in many behavioral settings. They are privately shy and publicly outgoing. They have the requisite social skills and can carry them out flawlessly i...

Development Essay Example | Topics and Well Written Essays - 750 words

Development - Essay Example rnment to support humanitarian causes, the provisions and limitations of monetary allowances, & more importantly, how money translated to distinct help reaches a certain group of beneficiaries. With this said, I would say that this book is really a substantial tool for average or ordinary readers who are not necessarily involved in any humanitarian causes to understand how organizations seek to aid humanitarian crisis and will serve as a light to start motivating themselves to be part of a bigger cause, to help make the world a better place for everyone. Digging deeper to the content of the book, I would say that one of the most striking statement from the book would be, â€Å"building the resilience of vulnerable populations is an essential part of achieving the Millennium Development Goals (MDGs) and is not well served by responses that create a false partition between chronic poverty and vulnerability to crisis.† (Randel, J., p.6). With the ongoing concerns tackling whether humanitarian efforts really help poor societies build a better future or just further hinder their ability to support themselves without the assistance of anyone is now on the spotlight as this book emphasizes the need to draw a line between helping them and feeding on their dependence on the government or NGOs. Of course, this is another case that has two sides of the story. We cannot deny the reality of poor communities who really need the support from humanitarian organizations to give them the tools to gain an equal chance of at least survival. Howe ver, it is also crucial to clearly set guidelines to avoid humanitarian efforts to be a weapon that would destroy a community’s drive to better themselves. As it is said, it is better to teach someone how to fish rather than just feeding him fish. A distinct example of which would be Korea where humanitarian efforts go beyond financial support, instead, builds resilience among the beneficiaries through cash-based programming, enabling people

Impact of Wars on Architecture and Design of New Buildings Essay

Impact of Wars on Architecture and Design of New Buildings - Essay Example It is imperative to note that the history of architecture is a rich arena where valuable models exist that exemplify on past failures, as well as instances where new theoretical models would harness so as to come up with a vibrant structure. Take for example, the works of Herscher (2008) and Livesey (2011) take a closer look at architectural structures subjected to military strikes or have been part of collateral damage. In this synthesis, Herscher and Livesey find that structures that were subjected to military bombardment have divergent resistance to the energy of the bombardment. It is admissible that some structures have withstood direct bombardment as shown in the pictures alongside from the works of Livesey and Herscher. The question is whether this has aided strengthening structures, and construction patterns? This remains to be a quagmire in the minds of many scholars (Schwartz, 2012, Livesey, 2011, Teal, 2011). Neo-rationalism provides a modern-day thought pattern that is in line with modern challenges. Schwartz (2012) talks of the emergence of a breed of architects that have malevolent acts ruining the reputation of the architectural body. A research by Schwartz found that a group of architects have fallen into the habit of designing structures that are substandard or having flaws, although minute, yet imminent to create a weakness in the building. A good case in question is that of The Loos Case as highlighted in the works of Schwartz (2012). It is further noted that, considering historical times and comparing.... The question is whether this has aided strengthening structures, and construction patterns? This remains to be a quagmire in the minds of many scholars (Schwartz, 2012, Livesey, 2011, Teal, 2011). Neo-rationalism provides a modern-day thought pattern that is in line with modern challenges. Schwartz (2012) talks of the emergence of a breed of architects that have malevolent acts ruining the reputation of the architectural body. A research by Schwartz found that a group of architects have fallen into the habit of designing structures that are substandard or having flaws, although minute, yet imminent to create a weakness in the building. A good case in question is that of The Loos Case as highlighted in the works of Schwartz (2012). It is further noted that, considering historical times and comparing it with the current time, it is emergent that the current state of affairs shows an increase in crime levels especially crime inclined towards warchitecture (Schwartz, 2012). Teal (2011) a nd Herscher (2008) make good use of visual aspects by communicating more using these pictures of architectural building; thereby surpassing the information contained in writing. Apparently, it is emergent that utilization of pictures in their work makes the work not only attractive but distinctive to the effect that it propagates information detailing aspects on architecture easily missed in the wording of literature. For example, the works of Teal (2011) highlight the making of a simple to complex structure that makes it possible to see divergent parts of the structure that makes it strong. In the works of Teal, it is amusing to note that, modern structures are fashioned in such a manner that it is made simple,

The Passion Of The Christ Theology Religion Essay

The Passion Of The Christ Theology Religion Essay For the past 2000 years the Jewish people have been persecuted with extreme prejudice. They have been murdered for countless different reasons over the course of two millennia. The underlying reason for this hatred and racism has always been a belief that their ancestors were responsible for the crucifixion of Jesus Christ. This racism is literally an ongoing punishment for the supposed sins of the early Hebrews. In at least three of the gospels in the Christian bible there are differing accounts of the roles the early Jews played in the actual trial and execution of Christ. Needless to say, these passages remained controversial for as long as they have been committed to paper. There is speculation as to the validity of their claims as historical proof. A recent film about the final twelve hours of Jesus Christs life and death places these inconsistencies and the mistreatment of the modern Jews back into the spotlight. This alleged literal translation caused many contemporary Jews to cry out in protest over the hard-line depiction in Mel Gibsons new film The Passion of the Christ. Part of the reason this new film is causing so much controversy is because of Gibsons blatant reinterpretations and artistic license taken throughout the film. He tends to go out of bounds with the already tough Jewish public sentiment in regard to Christs death and creates a completely anti-Semitic work. Artistic license is acceptable when creating, but when the claim is made that the work will be a literal translation of the gospels, one looses the ability to fabricate and enters into a new realm of scrutiny. Mel took a copious amount of artistic license with this film, but he does not see it that way. In 1965, the Catholic Church via the pope in the Vatican declared, among other things, that the Jews were not responsible for the crucifixion of Christ. This declaration is formally entitled Vatican II. It exonerates the Jews and condemns all those still seeking Jewish suffering. It directly affects the Catholics, which means that Gibson and his family, who are not Catholics, are not required to abide by these new dictates. Mel, his family and a group of others called The Holy Family, have decided that their particular form of Catholicism needed to be further amended and conservatively redefined. They practice the Trinitine Mass, an extremely conservative form of Christianity based on traditional Catholicism, and they openly reject the changes of Vatican II. In short, they still hold present and past Jews responsible in particular for the death of Christ. Mels father, Hutton Gibson, stated all the popes since John XXIII are illegitimate anti-popes, the Second Vatican Council was a Masonic plot backed by Jews, and the Holocaust figure of 6 million Jews killed was an exaggeration (Schroth 2). He himself is a full-fledged member of this ultra conservative right wing theology and did nothing but illustrate their prejudiced philosophies to the media and an interested society at large. He is an accurate reflection of the ideals that helped to form the interpretations governing this film. Mels self-professed goals for this film were simple. Gibson claimed that his account would be historically truthful because it would be based on the Gospels (Schroth 3). He was unimpressed with previous attempts to depict the passion in film so he embarked on the journey of telling this story. He wanted to depict the scriptures literally and show the events the way they truly happened. Gibson funded his attempt with his own 25 million dollars and the rest was history. This is an attempt to influence his audience to believe that the sacrifice Christ made for humanity happened the way he and his Holy Family see it. By creating a flashy high-profile film he makes this subject popular and accessible to the secular world as well as the established Christian community. No matter what Gibson claimed to begin with he fell short of his publicly stated intentions. After viewing his finished product one can easily walk away with the notion that this is actually an Anti-Semitic film and not the truthful enlightenment of the Scriptures originally purported. First, because Gibson stated the film would be Scripturaly truthful one must stay alert, knowing that the film starts off on shaky ground. The bible is a huge collection of literal contradictions and potentially inaccurate historical events, the Gospels themselves, written between A.D. 70 and 100, are not reliable historical documents. They contradict one another on detailsà ¢Ã¢â€š ¬Ã‚ ¦ (Schroth 3). These inconsistencies can and do become a damning problem when one begins to make claims using the bible as infallible support as Gibson does for the film. Second, people interpret the bibles same passages in many different ways. This is part of the reason that Christianity separated into so many factions at different times throughout history. It is the reason so many people believe they are acting within spiritual grace. While other Christians may think the same action would be deviating from the correct path. These differing interpretations have been a source of constant confusion for two millennia, with no end in sight. So when Gibson makes a movie based on the scripture it could contain almost anything, slanted and yet still hold validity and accuracy. However this does not mean it was the way the true events occurred in history. It means he is trying to make truth from what can be anecdotal metaphors without any real support for actual fact regardless of Scripture. Perhaps most intriguing here is that the bible is actually at odds, within itself, as to the actual culpability of the Jews. The four gospels do not agree with the role the Jews played in Jesus execution, the amount of Jews present during the entire ordeal and ultimately whether or not they are guilty at all. Gibson in his film removes all the bibles messy inconsistencies and forces the Jews to shoulder the responsibility themselves; all the while operating under the pretense that this is the most faithful rendition of Scripture yet. This is a condemnable offence by itself on Gibsons behalf. Gibsons film boasts several inconsistencies with the Bible. This is a rough point for a film, which was purported to be a truthful translation of the Scripture. If we accept the Bible as fact, as faithful Christians do, then we are instantly exposed to many small changes and artistic licensing. These new interpretations singularly may not present an offence, but collectively within the span of a two-hour film become impossible to ignore. Among the more prominent of these points in dispute with the facts as the bible presents them are the inclusion of the devil as a supporting character. He, or she in the film, does not enter even once into Christs final twelve hours at all. No matter how great Satan is as a metaphor for evil in general, he had no place here. The portrayal of Harrod as an unbelievably self-consumed man is acceptable. The problem there was removing a classic sense of blame which can be interpreted as guilt in the role he played in sending Christ to a certain death at the hands of Pilate. He became a nonentity that only slowed the progression of the story. The depiction of the irrational high courts evaluation and sentencing of Christ is not congruent with the scriptures as well. The court actually speaks words directly from scripture but acts in a way that makes them seem to be just a well-dressed addition to the radically insane Jewish mob. There is a thoroughly unbelievable Jewish mob, which defies b oth scripture in most cases and also reality throughout the entire film. With the exception of Jesus inner circle there is no scene in this film that does not feature throngs of Jews acting horribly by spitting, beating and ridiculing Christ. It losses effect after fifteen minutes and just becomes farcical. Jesus and his inner circle are not portrayed as Jews in this film. They read as something else entirely, but the truth is they were Jews and just the sign above Christs cross was not enough to show that. This subtle technique only further pushed the Jews into a corner of singular guilt. This was particularly ridiculous. The outright destruction of the throne and the Jewish temple with the high priests falling all over themselves was a blatant misrepresentation of the truth. The Bibles account only shows the sacred curtain being ripped down. Again, this is a real strike against the Jews with nothing to back it in terms of scriptural fact. Last, and very important to these minor ar guments was the extreme brutification of the criminal Barrabas. His role in the film is taken out of chronological order from the scriptures in all cases. This would seem minuscule, but it becomes profound, when in the film the Jewish mob chooses a disgusting known killer of Jews over a scourged and mutilated Jesus Christ. As opposed to how it actually takes place in scripture before the whipping. Again, all of these points are inconsistent with the Bible as a fact, and most of them are used to make the Jews look horrible, so that their sole blame can be easily established. The next and possibly most important point illustrating Mels disdain for the Jews is his treatment of the crucifixion, whipping and flogging in the film. In all four of the Gospels there is a description of the torture and execution of Jesus, but in only two of these accounts is he ever flogged. When mention of his flogging appears it is only included as an unelaborated fragment of another sentence. There is substantial doubt as to whether or not the scourging ever happened, let alone the flogging, but this is not how Gibson portrays this event. Gibson uses the bibles lack of detail as a green light to insert his own interpretations as he sees fit. He literally takes the sentence fragment from the two Gospels which mentioning a whipping, and recreates a seriously significant new transgression in Christs final trials. This newfound trial is then portrayed to be even more severe than the actual crucifixion itself, finally becoming Christs horrific true sacrifice. Gibson only had to rei nsert the Jews as the scapegoat decision makers and in the audiences eyes they would automatically take the blame for this horrifying act. This is a very subtle and true masterstroke on Gibsons part and it shows his deliberate intent completely. Gibsons doctoring of the Gospels accounts, reinterpretations of their clear passages and wholesale elaborations on their context becomes damning. It changes the movie from a literal interpretation of the Bible and creates a propaganda piece outlining one fanatical but skillful directors point of view: the Jews are not only responsible for Christs death but are guilty of an execution so brutal and a torture so heinous that it is literally unparalleled in human history. Furthermore, they should still be held accountable even now 2000 years later. Not only are these concepts ridiculous, but they became so polarized before the movie even released, that Gibson, probably realizing he had gone to far, cut out several lines from the film directly accusing the Jews of wrong doing. He knew he had crossed the line and would have an increasingly serious problem on his hands because the script pieces he removed were literal text from the Bible, not speculative fodder like many of his other treatm ents of the events. He must have truly understood that what he was doing was deplorable if he felt that cutting actual, literal text was acceptable when his goal was to make a truthful version of the Gospel in film. In order to understand how deeply Gibsons desire to defame the Jews runs, we need only examine the treatment of one of the movies main characters. Gibsons cruel intent is ironically tied to his saintly portrayal of the man Pontius Pilate. It is first important to note that all four of the Gospels are uniquely in unison on one thing: Pilate killed Jesus. Pilate made it his final decision to crucify Christ. If the whipping and scourging happened at all the way it did in the film, Pilate made that so. A small group of Jews 2000 years ago called for Christs execution, but it was Pilate who ordered it. Pilate is a monster, and he has always carried that reputation so fiercely that it is and has been common knowledge to Christians for 2000 years. It is Pilate who is responsible for Christs demise and not the Jews, but Gibson has another idea. For one very specific reason Gibson sees fit to take extreme artistic license once again with the facts as presented in the Bible and utilizes revisionist history to reinvent the monster Pilate into a good man. In his film Pilate is presented almost as a hero. He is the voice of reason and personifies logic. He is completed with a clichà © good-guy demeanor that is not at all the standard template for this dubious historical figure. Gibson plays him out in the film as a fine, moral Roman Tribune possessed of extraordinary logic and sympathy, struggling with a profound unwillingness to execute Christ amidst throngs of blood-hungry, insane Jews. Gibson manufactured Pilate into deity from an evil human being, and by doing that absolved Pilate of guilt. Pilates absolution was paramount to Gibson because it drives the nail home on the Jews. Gibson has carefully crafted many inconsistencies with the scriptures in order to create an even more terrifying version of Christs ordeals. With Pilate he removed any and all others associated with the wrongful death of Christ so that the burden would fall squarely on the Jews. There literally remains no third party to convolute the picture of now clearly established blame. Finally Gibsons grand-masterstroke can be revealed. The audiences horror with his extreme violent depictions of scourging and crucifixion will subconsciously transform into a basis of hatred against the Jews. This hatred of the character Jews in the film is probably intended to further proliferate a continuing Anti Semitic sentiment in both Christian and global Culture, perpetuating a 2000-year-old racial prejudice Gibson is an experienced master of his craft, which means that he acted deliberately. Nothing could have appeared in a film he produced, directed, financed and helped to write without his knowing and approval of every small detail. He can point no fingers here; there is nowhere to hide. All of his ugly subtleties were in the end, all to apparent to people with an open mind and an understanding of the facts as presented in the Bible. This is Gibsons true intent for this film, not historic truth based on the Gospels at all. Gibsons attempt to slander and blame the Jews either shows a profound lack of understanding or a scalding ignorance of the Christian faith on his part. He thinks he is a very devout Christian, but Christians believe in one very important thing: Jesus Christ is the Son of God and he sacrificed himself to atone for all of mans sins. Gibsons film does not reflect this ideal. He blames the Jews directly, but they could not be directly responsible at all. This shows either his inability to accept the fact, or just a simple prejudice. The Jews are not guilty because all mankind is guilty. A true follower of the teachings of Christ knows this and acts accordingly. After all, Jews helped Christ to fulfill the prophecies needed in order to die for all mankinds sin. This could serve to shed a fresh, new, and positive light on the Jews; in the end they are Gods chosen people. Gibsons extremist mincing throughout the film works against his established intentions. His interpretations are shallow and transparent. They clearly show his prejudice towards the Jewish people, and he can only come off as an ugly person in the end. Intelligent people and open-minded Christians will not be swayed by the coercive piece of propaganda that The Passion Of The Christ is. It will insult them and their intelligence. Gibsons only stroke of brilliance involved with this project was displaying that he understood the psyche of the religious-right in the US. He knew how to strike up the publicity on this film. Not only did he get the hard-core right wing Christian community to back it without question, he drummed up an overwhelming amount of raw curiosity throughout the secular world. His story, the publicity, the controversy, the disagreements, the inconsistencies, earned him notoriety, acclaim and over 300 million dollars. That money may be the only true success he earns with this film, because anyone ignorant of Christs story will not be converted by this nonsense. They will just be confused about how his portrayal of Jesus could measure up to the man so many people worship as God.