Accounting standards board Essay Example | Topics and Well Written Essays - 750 words

Accounting standards board - Essay Example Accounting Standards Board (ASB) believes that the statement of principles is a narrative of the fundamental approach underlining the financial statements of all profit oriented businesses.This approach is intended to be up-to-date,consistent internally and should also be in line with all other approaches adopted in the world.Despite the statement of principle assisting in the preparation of the accounting standards,they are also used by preparers and auditors who are faced with new or emerging accounting issues in order to assist them to carry out initial analysis of the issue involved.When reporting the financial position and performance of the firm, the financial statements need to reflect the effect of all transactions of the firm. This can only be achieved by specifying and classifying the items in terms of elements. These elements include: Gains: This is defined as the increase in the ownership interest. This occurs when the company has made a profit after deducting all the expenses from the sales. For example if a business sells a commodity for 4000 and this commodity had cost it 2500. Then we are told the commodity incurred operating expenses of 300, and then we can say the commodity had a gain of 1200. (Lynn, 2004)Losses: This is defined as a decrease in the ownership interest. This occurs where the business has more expenses than the sale price. For example, if one buys his goods at 1000 and sells them at 1200, we need to deduct the cost price and other operating expenses from the selling price. ... Assets: These are rights or access to future benefits controlled by a business as result of past transactions. These include things like premises, motor vehicles, stock, and cash in hand and at bank. (Lynn, 2004) Liabilities: This is an obligation to transfer the economic benefit due to past transaction. This is what the firm has in the business that does not actually belong to it but it is borrowed. For example the business might have taken a long from the bank of 10,000 to boost the business. This 10,000 loan is referred to as a liability. Ownership Interest: This is usually what the owner of the firm has actually contributed to the business. We get it by deducting the entities liabilities from the entities assets. (Accounting Standards Board, 1999) The above elements enhance financial reporting because these are elements that are included in the profit and loss account and those to be included in the balance sheet. For example, gains and loss commonly referred to as revenue and expenses respectively are included in the profit and loss account. On the other had the Assets, liabilities and the ownership interest is included in the balance sheet. (Wood and Sangster, 1999) Matching is not Regarded as the Driver of the Recognition Process The above phrase means that the gains or a loss should not be recognised at the same time. If the effect of a transaction was to create a new asset or a liability, then the new asset or liability should not be recognised immediately in the balance sheet once there is reliable evidence of its occurrence which should be in monetary value. Unless there is no change in the net asset or the change is as a result of the capital

Jain Architecture Essay Example for Free

Jain Architecture Essay Summary Jainism is a religion, based on ‘non violence’ and ‘self control of the human senses’. It has its origins in India. Jains are idol worshippers, and a temple is a place where this worship is carried out. Jain places of worship in India are unique in many respects. Temple cities are built atop hills at a considerable height from the sea level. Palitana, Delvada and Sametshikhar are classic examples of cluster of temples built on the top of hills. These were built during the times when the only technology available was hand work. Ranakpur and Shramanbelgoda are other classic examples of architectural masterpieces emerging out of devotion to idol worship. A photographic exhibition on these five sites is proposed. It will try to explain the uniqueness of temples at each of the sites. It would be an effort to demonstrate to the world, the marvelous results faith can bring. Attention would also be paid to the extensive use of marble as a material of faith ( the idols) construction ( the structures) and decoration ( the pillars and the domes) of Jain temples. The team will visit each of the sites and shoot the required still pictures. Specialists on each of sites will be personally interviewed to understand the architecture of each site as a form of art. So far, much work is not done on documentation of Jain architecture. Nor is there any authentic analysis available to see them as a form of art. For examples the basic geometric principles of Jain temples are hardly documented. The final form of the exhibition will be a series of still photographs, sketches or drawings or maps supplemented by text. This will make a comprehensive presentation of Jain temples as a form of art. Scope: The scope of this exhibition is to communicate the uniqueness of Jain architecture, mainly the five most popular sites in India, namely, Sametshikhar, Palitana, Delvada, Ranakpur and Shramanbelgoda. The medium used is still photography, supported by drawings, sketches and written text. All the photographs will be shot on 35 mm format. All the information will be displayed on panel size 4 ft X 3 ft. Each site will be allotted 10 panels, making it 50 panels in total. Each temple site will be documented as an independent module, to facilitate erection at any place in future. Leaving proper space between two modules will ensure a smooth human flow, while the exhibition is on. The exhibition is not to be viewed from a religious or a philosophical point of views, but as a form of art. It will expose the onlooker to how Jains incorporated the element of art into their ‘places of worship’. All the five sites chosen for this exhibition are in India. Sametshikhar, in the state of Bihar, can be compared to Mecca of Jains. This is the place where most of the 24 ‘tirthankars’ of Jains, attained their ‘nirvan- freedom from the cycle of rebirth’. Temples are built on the top of an array of hills as a mark of respect to each of them. Palitana, in the state of Gujarat, is a city of temples on the top of a hill, where the first ‘ tirthankar’, prayed. Delvada, at Mt. Abu in Rajasthan is well known for its intricate hand carving of large marble columns and the domes. Ranakpur, at the foot of Aravalli hills in Rajasthan, is again a rare piece of architectural marvel. It is a four sided temple, with 1,444 hand carved marble columns, in its interior. No art symbols on any of the columns are duplicated. The ceilings and the domes are also carved with symbols representing Jain beliefs. Shramanbelgoda, in the state of Karnataka in South India, is not a closed temple, but a single, huge idol of Bahubali. This idol is believed to be carved out of single piece marble. Temple complex at Palitana ( clipart ) ( ref. No. 1 ) Close up view of column carving at Delavada Dome carving at Delavada ( clipart ) ( clipart) ( ref.No. 2) ( Ref. No. 3 ). Temple complex- Delwada ( clipart) ( Ref. No. 4) Temple complex – Ranakpur ( Clipart) ( Ref. No. 5) Few of the 1444 pillars at Ranakpur ( Clipart)(ref6) Dome carving at Ranakpur(Clipart) ( Ref 7) Pillar carvings – Ranakpur ( Clipart ) ( re no. 8) Idol of Bahubali, Sramanbelgoda ( Clipart )(ref 7) A team consisting of experts in still photography, freehand sketching, documentation will be visiting these sites personally in India. They will also interview and talk to people who are experts on each of the sites. The same team on return, will edit the visual and the text material and prepare the final panels. This team will also be present at the site wherever this exhibition is held, to personally brief the visitors on the subject. This exhibition must happen, because of the uniqueness of its subject. Perhaps there is no such collective documentation existing, as yet. It would surely enlighten the onlooker. Works-cited page 1. Clipart , Clip Arts from Jain temples/Pilgrimage places, Retrieved on 1 May 07 from: http://www. jainworld. org/pictures/temples .

Models In The Search For Knowledge

Models In The Search For Knowledge 10. A model is a simplified representation of some aspect of the world. In what ways may models help or hinder the search for knowledge? Models as representations of one or another aspect of the world are applied in a vast number of areas. There are many types of models in numerous areas of knowledge including the natural sciences and mathematics. Models are valuable tools, though sometimes imperfect, that help us in the search for knowledge. Models are not only visual representations but also possess an epistemic value. Therefore the term model could be divided into two main categories, that is, physical and conceptual representations. In most areas of knowledge these two are integrated together to help us understand various phenomena better and eventually gain knowledge. Models have purposes; they help us look for solutions to certain problems. For example, models in the field of engineering are developed in order to get a basic idea on how to control or prevent certain properties of materials, processes and procedures. These observations can then lead to imagination of what could happen during the processes or to an improvement in the performance of the system. Models have objectives; what they actually represent in the real world. Models give us knowledge because they represent these supposed objectives more or less accurately analysed in terms of resemblance or concept. In most areas of knowledge where models apply, they represent evident phenomena. Most scientific models assume that there is an obvious relationship between the structure of a model and that of the real world system, that is, the objective. For example, computers that model the path of hurricanes are created by scientists and consequently their objective is to predict the path of a hurricane. Modellers use these indirect representations to analyse the real world phenomena. The term indirect in this case would imply the construction of simple models with fewer properties attributed compared to the objective. If this is the case, then naturally, models exhibit a lot of idealizations, abstractions and approximations. Models are formed in such a way that the problem is easily accessible and approachable more than once so that they can be dealt with in an organized manner. However, models being too simplified may hinder the search for knowledge. A child may see a paper-plane as a model that represents its objective that is, a real aeroplane. The basic physics of a paper-plane has some similarity to that of real aeroplanes. For example, in both cases, the wings are an important factor as the lifting of a plane occurs when the wing slices the air to cause more pressure underneath it. However, paper-planes often lead children into confusion when compared with a real one an actual aeroplane floats longer and a paper-plane eventually rests to ground. Maps are also another example of simplified representations as they define the Earth on a flat surface with some semantic approach. Maps are created in order to communicate information to the map readers and consequently they represent their objectives according to the intentions of the readers. However, cartography being called modelling can be questioned if the reader lacks map reading skills and is unable to locate himself, wont maps then hinder the search for knowledge for that individual? Mathematical models play a vital role in almost all kinds of fields, especially those in the natural sciences, engineering and the human sciences. A mathematical model represents a structure or a system using mathematical language which can exist in many different forms. These include statistical models in the human sciences, exponential growth in the natural sciences and differential calculus in engineering fields. Mathematical terminology and symbolic equations are difficult to understand and therefore the theoretical aspect of the models is reinforced by visual representations such as charts, graphs and diagrams. For example, a building can be modelled not only by creating replicas on small scale or creating a three dimensional visualization but also by mathematics, as I learnt this when I was working on my mathematics portfolio. This falls under the discipline of architecture, which is both an engineering discipline and a social science. The task was to design an office block with certain specifications in a curved roof structure and the scopes and limitations were given. The concepts of differential calculus and optimization were to be applied in this case. From such a model we can determine the maximum volumes of cuboids within a curved structure and eventually maximise and minimize office space and wasted area respectively. This type of mathematical model appears to be accurate and the architect can ensure the contractor that the building is going to be stable, will utilize maximum space and have aesthetic values. Mathematics is a vital area of knowledge when it comes to models. Scientific modelling today comprises all aspects of modelling, including physical, conceptual and mathematical aspects. Scientific modelling is the process of generating a model that would help develop a proposed hypothesis. Scientific models provide a scenario of the actual system where the elements are easier to read and interpret as they are simplified. The objective of these is to portray pragmatic objects and their phenomena and processes in a logical manner. However, not all mathematical models are so accurate. An example is that of exponential growth where a mathematical function is used as a model to represent certain rate of growth. Human population trends can be expressed as exponential growth. Such a model is weak and leads to vague knowledge. This is because there are numerous factors affecting human population and it is difficult to predict accurately what is going to happen in the future. Also, this model would apply to a limited region only. In addition, the exponential growth model is only valid for a certain period of time as in the long run it does not make sense to people who argue that nothing can keep on growing forever or for the case of human population the model is not credible for people who believe in the judgement day. Global warming is a recent trend that people are concerned about which describes climate change due to human activity and other factors. In physics this year I learnt that models are developed in order to help scientists predict the future climate state of our planet. These are, but are not limited to, changes in the component of green house gases, volcanic activity and cyclical changes in the Earths orbit. Though the warming of the Earth is caused by certain natural forces, scientists believe that humans have been enhancing these effects by contributing to the greenhouse gases since industrialization began. Such models help us know about the current climate state of the Earth and the models might be accurate for a short period of time. There are knowledge issues that are brought up in the case of models and reliability and accuracy are the most important of these in my opinion. Some experts claim that the Earth might end up in a cooling phase instead of getting warmer. However, because there is comparatively more evidence to support the warming of the Earth, these claims are easily countered. But what if the global climate change has nothing to do with humans, and it is an unavoidable natural cycle? There are some contributing factors like increased solar flare activity and volcanic activity which are inevitable. Nonetheless, these models suggest that humans have enhanced this rate by contributing to the overall warming and show rapidity of this effect. As previously mentioned, assumptions are part of models, and therefore the more assumptions that are made in a scientific model, the less accurate it becomes, which affects the resulting knowledge. While models help scientists to simulate real systems that are difficult to get access to and conditions do not allow room for experiment, direct measurement will always have an advantage over just simplified representations. The degree of imagination is also important when it comes to model making. A modeller has to define his imagination well in order to convey the objective. This leads us to the importance of language in a model. If the model is not expressed well in any kind of language, be it symbols in maps, equations in mathematical models or even flow diagrams in human sciences, the model is not effective and can affect the search for knowledge. If models are defined as simplified representations of an aspect in the world, then what about complex systems that exist and yet cannot be put into simplified representations with a valuable objective? If models help us in better understanding of certain aspects of the world, then why can we not model human or animal behaviour? These questions cannot be directly answered but they can be resolved to some extent by expressing a narrowed definition of the term model and its limitation of application. Models are somewhat useful in areas of natural sciences and engineering as mentioned in this essay. Conversely, models are not whatsoever useful when it comes to certain areas of knowledge, for example ethics. This is because a model cannot represent moralistic situations and it is difficult to predict human behaviour. To create a model that would help resolve an ethical dilemma of what is right or wrong simply does not make sense. Human psychology cannot be predicted logically and therefore even if such a model existed it would create many conclusions and in the end the objective of the model becomes vague. The same applies to religion where the entire area of knowledge is based on beliefs and facts that already exist there is no need of models for prediction; the future has already been decided. Therefore whether models help or hinder the search for knowledge significantly depends on the area of knowledge.

Aristotles Theory Of Ethics And Politics Philosophy Essay

Aristotles Theory Of Ethics And Politics Philosophy Essay How does Aristotle conceive of the nature of good and evil, and how is Aristotles theory of ethics and politics is rooted in his biological and ontological theory? How is Aristotles theory a communitarian theory like that of Macintyre? How does it differ? Ever wonder why as a person you do certain things or why you are feeling a certain way about something? This is something that is a part of life and as curious human beings we tend to want to know the answer to everything. Well, the fact of the matter is that some things just cannot be explained, they just happen for a reason and thats the way they are made. There are particular events that make us feel a certain way, and we may have different moods toward others. This explanation, in a small couple of words, is called Human Nature. Human nature is a concept of having certain characteristics; these characteristics included thinking, and feeling all the things that normal humans would have in common. We cant explain why humans feel or do certain things, all we can say is that human nature is a sociological way of thing. Aristotle believes that in Human Nature there is good and evilà ¢Ã¢â€š ¬Ã‚ ¦.. Aristotle believes that if a man does not enjoy doing good acts then he in fact not a good man at all. First, he must know what he is doing, and he must have an understanding of the act that he is doing. Secondly, according to his own personality he must choose to act a certain way on whatever it is that he is doing and he must do this for himself only and no one else. It is our contention that people may perform just acts without actually being just men, as in the case of people who do what has been laid down by the laws but do so either involuntarily or through ignorance or for an ulterior motive, and not for the sake of performing just acts. Aristotles reasons about humanity are most odd, but it is also something that we were meant to achieve according to him. Aristotle mentioned that the idea that human nature was meant or intended to be something, has become much less popular in these more modern times. You are either naturally developed to be good or evil in Aristotles mind and there is no in between. Aristotles ethical theory is a theory that comes from the theoretical sciences. Its methodology must match its subject matter-good action-and must respect the fact that in this field many generalizations hold only for the most part. We study ethics in order to improve our lives, the way we live and how we live is a main factor of ethics and therefore its principal concern of the nature of human well-being. He regards the ethical virtues as complex rational, emotional and social skills. He also believed that an organism or natural whole cannot be fully understood unless it has a purpose. He says that the general purpose of any organism is growth towards a mature statue. If this is true, than it is human nature to be greedy.(Im not sure where you get this from; it is not clear that greed contributes to the mature state of a human being; further, given this idea of maturity, how is good different from evil) This may be why humans are ether good or evil. Without looking toward becoming a more powerful state, then there is no need to become greedy. A communitarian idea is based on the ideal of the common good. Aristotle distinguishes between varieties of justice. He first tells the difference of justice as a whole and justice as just partial. In some sense, justice is understood as what is lawful, and the just person is equal to the moral person who follows the rules. Justice is understood as what is fair or equal, and the just person is one who takes only a proper share. Aristotle focuses his discussion on justice as a part of virtue. Each of these justices can be understood and concerned with achieving equality. Macintyre mentions that the forms of liberalism do not fail because the rules define that right action cannot be adequately grounded apart from a conception of the good. For this reason, Macintyre claims, some version of a communitarian theory of justice that grounds rules supporting right action in a complete conception of good can ever hope to be adequate. Aristotles thoughts of good are different from MacIntyres because MacIntyre believes that a good thing is not totally solid. In other words, you can be good in one situation, but the same action may not be good in another, regardless of what the rules are. Aristotle based justice in following the rules, in other words, if the law says it, and you break the law, than you have become unjust.(This distinction is not useful; both Aristotle and MacIntyre respect prudential judgment in differing contexts. Think of this, does MacIntyre have a doctrine of nature like Aristotles? What takes natures place in his doctrine?) Good and evil are left up to the eyes of the beholder. If a man psychologically thinks that if something is good, then it may be good, regardless of the social norms.(This is neither MacIntyre nor Aristotle; it is relativism) This can look strange to other people, who may base good and evil off of a social norm. Whether it is Aristotles ideas or MacIntyres ideas, good is what you truly make of it, and in the end, it is up to you to choose what is good and evil.

Literary Criticism of Swift’s Poetry Essay -- Swift

Literary Criticism of Swift’s Poetry In her article, "Voyeurism in Swift's Poetry," Louise K. Barnett explores the trend of voyeurism m the works of Jonathan Swift. She speaks broadly about the use of this technique in his work and concentrates on a few poems including "The Lady's Dressing Room." Barnett believes that Swift's poetry tends to be more voyeuristic than it is obsessed with excrement and decay. To support this, she maintains that each poem centers around the experience of seeing the obscenity (i.e. "The Lady's Dressing Room" revolves around Strephon's response to Celia's dirt and dung) rather than the obscenity. Barnett claims that the act should offend readers more than the content: "What is seen [in Swift] - a pathetic streetwalker disrobing, a disordered dressing room and lavatory - is not truly extraordinary; the appropriation of private experience and the poetic vindication of it are more so." (18) The fact that Swift looks at (and writes about) the private life constitutes a betrayal that should make the reader uneasy. (19) In light of this, Barnett suggests: What makes voyeurism such a powerful aesthetic strategy is its violation of the taboo of privacy, its denial of a condition that we take for granted as our right - namely, not to be observed in certain places, at certain times, doing certain things. 17 The private life consists of details that the public life would rather deny or at least hide. (17) If one person examines the private life of another (i.e. Strephon sees Celia's dressing room), the credibility of that public life is destroyed for him or her. If a large number of people examine that private life (i.e. readers of Swift's "The Lady's Dressing Room"), the public facade is totally dest... ...tion of some sort of improper behavior." (20) I found Bamett's article engaging but difficult to digest. She tries to fit words like "obverse" and "espousal" into her work smoothly, but instead leaves the reader pouring over her words with a dictionary nearby. (This seems to be a trend in literary criticism - apparently, the bigger your words, the more people believe that you know something they don't!) She sets up her argument for "The Lady's Dressing Room," "A Beautiful Young Nymph Going to Bed," and "The Legion Club" to be considered voyeuristic rather than scatological efficiently. Though I disagree, her belief that Swift objectifies women just as the Romantics he critiqued deserves merit. The only downfall is the abuse of a thesaurus. Works Cited Barnett, Louise K. "Voyeurism in Swift's Poetry." Studies in the Literary Imagination. Spring l984: 17-26. Literary Criticism of Swift’s Poetry Essay -- Swift Literary Criticism of Swift’s Poetry In her article, "Voyeurism in Swift's Poetry," Louise K. Barnett explores the trend of voyeurism m the works of Jonathan Swift. She speaks broadly about the use of this technique in his work and concentrates on a few poems including "The Lady's Dressing Room." Barnett believes that Swift's poetry tends to be more voyeuristic than it is obsessed with excrement and decay. To support this, she maintains that each poem centers around the experience of seeing the obscenity (i.e. "The Lady's Dressing Room" revolves around Strephon's response to Celia's dirt and dung) rather than the obscenity. Barnett claims that the act should offend readers more than the content: "What is seen [in Swift] - a pathetic streetwalker disrobing, a disordered dressing room and lavatory - is not truly extraordinary; the appropriation of private experience and the poetic vindication of it are more so." (18) The fact that Swift looks at (and writes about) the private life constitutes a betrayal that should make the reader uneasy. (19) In light of this, Barnett suggests: What makes voyeurism such a powerful aesthetic strategy is its violation of the taboo of privacy, its denial of a condition that we take for granted as our right - namely, not to be observed in certain places, at certain times, doing certain things. 17 The private life consists of details that the public life would rather deny or at least hide. (17) If one person examines the private life of another (i.e. Strephon sees Celia's dressing room), the credibility of that public life is destroyed for him or her. If a large number of people examine that private life (i.e. readers of Swift's "The Lady's Dressing Room"), the public facade is totally dest... ...tion of some sort of improper behavior." (20) I found Bamett's article engaging but difficult to digest. She tries to fit words like "obverse" and "espousal" into her work smoothly, but instead leaves the reader pouring over her words with a dictionary nearby. (This seems to be a trend in literary criticism - apparently, the bigger your words, the more people believe that you know something they don't!) She sets up her argument for "The Lady's Dressing Room," "A Beautiful Young Nymph Going to Bed," and "The Legion Club" to be considered voyeuristic rather than scatological efficiently. Though I disagree, her belief that Swift objectifies women just as the Romantics he critiqued deserves merit. The only downfall is the abuse of a thesaurus. Works Cited Barnett, Louise K. "Voyeurism in Swift's Poetry." Studies in the Literary Imagination. Spring l984: 17-26.

Sophocles Ajax - The Destruction of a Greek Hero Essay -- Sophocles A

Sophocles' Ajax - The Destruction of a Greek Hero Sophocles' Ajax, written around 440 B.C., deals with the destruction of the Greek hero Ajax, who is sometimes considered the greatest warrior of the Trojan War, second only to Achilles. Ajax, driven insane by the goddess Athena, slaughtered the Greek herds of cattle, thinking that they were Greeks, to avenge them for rewarding the armor of Achilles to Odysseus instead of him. Only after coming to his senses, he realized that he was disgraced and he committed suicide. The play moves on, however, to deal with his burial, in which Teucer, Ajax's half-brother, and Odysseus argue with two supreme kings, Agamemnon and Menelaus, that Ajax has the right to burial. Throughout the play until his death, Ajax is the central character, undergoing a grim change from a proud, insane lunatic to a sane, shamed man, whose only hope for honor is suicide. Opening the play, Ajax himself was a "powerful figure, towering over the others, but limited and essentially selfish" (xii). His madness brought on by Athena had left him utterly helpless, although he falsely believed that Athena had assisted him in slaughtering the Greeks. The mightiest of warriors, even Odysseus commented that he had seen no one who was equal in prowess, power, and bravery to that which Ajax had displayed. However, his eyes darkened with deadly delusions, he was at the hands of the gods, although he was so arrogant that he didn't even realize it. He did not know that, as Odysseus states, he was a "puppet" in their hands: I pity him, brought down to this, Caught in the grip of such a grievous fate-- ................ ...ur father was" (17). But in his words to the gods as he was dying, it was obvious that he had undergone a metamorphosis from the beginning of the play, in which he was excessively proud, forgetting that he could be controlled by fate, to his death, where he succumbed to the gods, fully knowing that fate rested in their hands. In conclusion, Ajax, I believe, was a noble character, although he did have a tragic flaw, his arrogance. Of course, everyone has a certain arrogance in some manner of life. Ajax, however, chose to display it, but he accepted the consequences of his actions nobly. He chose to end his life in what he believed was the honorable method, and to the end, he carried himself as a hero would have during his time. Works Cited Sophocles. Four Plays by Sophocles. Trans. Thomas H. Banks. New York: Oxford University Press, 1966.

History of Golf Essay

The word ‘golf’ has originated from Dutch word ‘colf’. It is translated as ‘club’ in English. Golf was often referred to as ‘spel metten colve’ meaning a ‘game with clubs’ in the medieval ages. On Dec. 26, 1297, in Northern Holland, the commoners played the game of colf to celebrate the Kronenburg Castle. ‘Colfers’ or golfers can also be seen in the Dutch artwork of that time period. According to legend, golf started when shepherds near St. Andrews started hitting round stones into the rabbit holes using their wooden crooks. Another group presents the theory that Scottish fisherman amused themselves with this game when they returned from their boats. Roman emperors in the days of Caesar played a golf like game called ‘Paganica’ which involved hitting a feather filled ball and a stick. A similar game was played by the Celtics called the ‘Shinty’ and the people from Laos played ‘Khi’. The origins of the game are still debated by many countries but it is generally assumed that the Scots in the Middle Ages were the first addicts of golf. Scots have made the biggest contribution because they refined the game completely. However, all countries have contributed to making the game what it is today. China, England, Rome, Belgium, Laos all had a game or two in history which used sticks and balls. In 1338, territories were marked in Germany by hitting pebbles with crooks. The greater the distance covered by the pebble the larger the territory owned by the Shepherd. According to the Dutch historian, Steven J. H. van Hengel, Golf originated from the games of ‘Chole’ and ‘Jeu de mail’. The game of golf has existed for more than 500 years. It can be traced back to the times of James II of Scotland. He banned golf on March 6, 1457 because it interfered with archery practice which was badly needed in times of war. In the year 1603 the golf enthusiast and Scottish Baron James VI introduced the game to the English. For countless years the game was played on uneven, rough land with no lush greenery and simple holes were dug in the ground. King Charles I endorsed this game and popularized it in the 16th century. While studying in France, Mary Queen of Scots also introduced Golf to the French people. The term caddie is French for the word ‘cadets’. It was intended for the queen’s helpers or the French Military. The period between 1750 and 1850 has been very important in the history of Golf. During this era, many young golfers were discovered and clubs were formed. Allan Robertson, the first popular golf star was discovered during this time. In 1843, a very important contest took place between the best players which included Willie Dunn and Allan Robertson. Golf grew further during the 1848-1852 period because of many significant events that took place turning the game from local to global. The Gutty Ball introduced in this era drastically changed how golf was played. Tom Morris, the greatest exponent of Gold was also born during this time. The oldest golf course recorded in history is The Old Links at Musselburgh Racecourse. Mary, Queen of Scots played on this course in 1567. No golf society or club was formed before 1744. Some golfers from Edinburgh joined together finally in 1744 to form the Honourable Company of Edinburgh Golfers. Many years later ‘St. Andrews Golfers’ was formed and the name was changed in 1834 to ‘Royal and Ancient Golf Club of St. Andrews’. In 1888, Golf became increasingly popular in United Stated. A Scottish man named John Reid constructed a three hole course near his home in New York. The same year he constructed a golf course on a 30 acre site and formed the St. Andrews Club of Yonkers. The game took off from these humble beginnings and soon became a national sport. The next century saw the arrival of more than thousands of golf courses and clubs all around the United States. Through the years better equipment has helped to change how the game is played. Since the 19th century, we have seen technologically advanced mowers and the introduction of newer golf ball designs and metal shafts. Wooden shafts have been completely replaced today. The golf ball has also evolved through the years. Golf was first played with a feather filled leather ball. These balls were relatively expensive which is why it was commonly played by the Royals. In 1848, Rev. Dr. Robert Adams Paterson made a ball using packing material of Gutta Percha. This ball enhanced the pleasure of playing golf. However, many golfers realized that nicked balls had better flight as opposed to smooth gutta balls. Hence the balls became uneven textured. Today, Golf has broken all boundaries and is played by almost every nation. Talent is emerging from Sweden, Taiwan, Japan etc. Perspectives regarding Golf have also evolved thanks to young golf stars such as Tiger Woods. It is no longer considered a boring game or played only by the elite older generation. Golf is loved and adored by millions around the world.