Thursday, November 28, 2019

Actor Bill Cosby essays

Actor Bill Cosby essays Bill Cosby was born in Philadelphia, Pennsylvania on July 12, 1937. He was the oldest of four boys. He had three brothers, and their names were: James, Russell, and Robert. His father ran away near Christmas time when he was very young and he had to get a job to help support the family. In school he was the class clown and was sent to a special school for rowdy boys. In his new school his teacher was Mary Forchic. She saw that he was a great comedian and she put that into her lessons to make them more understandable for Bill. She made the lessons fun for him and made it easier to learn. He said that she made him what he is today. After a couple years he went back to his old school and even though his grades were dropping he still kept it together. Bill was starting to look up to comedians on the radio and the TV. They were comedians like Sam Levenson, Sid Caesar, and Carl Reiner. Even though his grades were poor in junior high, when he took the standardized tests he was accepted to Central High School, which was a school for all the gifted children in Pennsylvania. Now being six feet, he was on the high school football team. But in the first week of football he broke his arm. Since there were few blacks in the school and he was slightly a target of biggotous remarks he went back to getting attention by clowning around in class again. He was later sent to Germantown Highschool where all his neighborhood friends went. He was back with his friends but his grades started to drop. He was left back twice. He was also too old to participate in the city track meets (which he could easily win). Bill dropped out of h igh school. He went to be a shoemaker=s helper, but the shoemaker didn=t like it when he nailed the ladies heels onto the mens shoes! Then Bill decided to join the Navy. There he found discipline and no room to joke around. He spent four long years in the Navy but he says that it made him more mature and able to control himself ...

Sunday, November 24, 2019

Crime Drama TV Show Comparison Sherlock And Elementary Essays

Crime Drama TV Show Comparison Sherlock And Elementary Essays Crime Drama TV Show Comparison Sherlock And Elementary Essay Crime Drama TV Show Comparison Sherlock And Elementary Essay Essay Topic: Elementary Since replacing radio as the most popular mass media, television has modernized lifes and revolutionized todays society. Bibs Sherlock and Cabs Elementary are two popular television shows that are often compared and contrasted because of their heritage to the iconic stories of Sherlock Homes. Sherlock Holmes is a fictional detective, conceived by Sir Arthur Canon Doyle in 1887. An analysis between these two adaptations, have revealed many significant similarities and differences. Both television shows till uphold many ideas and themes that can be traced back to the original stories of Sherlock Homes, but it is distinctly clear that Bibs Sherlock is a far more accurate representation of the Sherlock character. Bibs Sherlock is a modernized, yet accurate portrayal of the classic Sherlock, whereas Cabs Elementary is a modernized, mainstream adaptation of the classic Sherlock. It is evident that both shows differ greatly, they differentiate in their form and the social context they uphold. Although they have their vast differences, it is suspected that both shows aim towards and fulfill the same purpose and Hereford target a similar audience. Bibs Sherlock and Cabs Elementary contrast, in respect to their form and stylistic features. Sherlock is found to be considerably more dramatic, when compared to Elementary. This is based on the music used in both shows and the behavior demonstrated by both Sherlock. A quote from Bibs Sherlock Im not a psychopath! Im a high functioning sociopath.. Encapsulates his behavior completely. In contrast, Elementary Sherlock depicts a much lesser eccentric and theatrical character. In regards to behavior, Sherlock odd language in Bibs Sherlock, appears a lot more exaggerated than it does in Elementary. An example of this is, while thinking, Sherlock will often make it very obvious by emphasizing silence. This manipulates the audience as they anticipate for the next hint in solving the crime. Finally the use of music in both shows is used to induce certain moods. Elementary uses a more mainstream approach by using the latest popular soundtracks, this creates a sense of familiarity. Whilst Sherlock only uses an orchestrated score. The use of music is noticeably more prominent in Bibs Sherlock. Dramatic music is used effectively to creating tension, by increasing the rhythm of the music, which signifies an upcoming suspenseful event. Sherlock and Elementary are two examples of an extensive list of entertaining crime shows. The writers and producers of these shows have ensured they achieve their purpose of entertaining their audiences. They have done so by incorporating an interesting storyline with well thought characters. The writers of Elementary have strayed away from the original Canon Doyle stories, but in doing so, they have still managed to maintain a similar level of implement and depth in their stories. This is not the case when it comes to Bibs Sherlock, the pilot episode A Study in Pink is directly derived from Canon Doles first novel A Study in Scarlet. Another aspect that plays a role in a shows entertainment factor, are the characters and how well their portrayed. Bibs Sherlock may have an advantage with award winning actors such as Benedict Cumberland and Martian freeman, but Elementary cast has proved to be just as good at portraying an believable representation of the Sherlock character. Both shows have also done a remarkable job in enforcing the relationship and compatibility between Sherlock and Watson, this increases the depth of the storyline thus making the shows more entertaining. It appears both Sherlock and Elementary are targeted at a similar audience, adolescences and above. As mentioned above both shows aim to entertain their audiences. That being said it can be assumed that both shows could be suitable for anyone with an interest in crime drama. Although it could be said that Bibs Sherlock is primarily targeted at a British audience, due to the cast imprisoning of British actors, and Cabs Elementary is primary targeted at a American audience, as its cast is comprised of American actors. However, both shows are non-restrictive in the content they show and how they show it. Television shows often explore many social issues, past and present. One issue explored by both shows is the gender of the main characters. The characters Sherlock and Watson are both played by male actors in BBC Sherlock, whereas in Elementary, Sherlock is played by a male actor and Watson is played by a female actor. In many ways, this issue relates back to owe accurate both shows portray the original stories. Elementary has outraged many Sherlock fans by casting a female actor to play the classic role of Watson. Casting a female in a traditionally male dominant role symbolisms how the times are changing and how society has begun to embrace gender equality. Bibs Sherlock and Cabs Elementary are both popular adaptations of Canon Doles timeless Sherlock character. Bibs Sherlock was found to be reasonably more dramatic when compared to Elementary, this was due to the behavioral differences between the two Sherlock and the music played urine the shows. Both shows also serve the same purpose of entertaining their audiences. This is achieved with a combination of an addictive storyline paired with well portrayed characters. As well as fulfilling the same purpose, both shows are also aimed at a similar audience. The casting of a female actor to play the male dominated role of Watson in Elementary, symbolisms a change in society and awareness for gender equality. Sherlock and Elementary might have their differences, but both shows are inarguably great examples of crime drama.

Thursday, November 21, 2019

TYCO Essay Example | Topics and Well Written Essays - 1250 words

TYCO - Essay Example Lack of plan will leave leaders and staffs clueless on where the company is headed and what strategies are best get there. In order to highlight these statements, this paper will take a deeper look at planning function of management in Tyco International (Tyco). The first section will be a brief introduction to the business organization in order to fully recognize the issues that it faces. Secondly, this paper will identify and analyze the legal issues, ethics and corporate responsibility which have a profound impact on its planning function. Lastly, it will analyze three factors which influence its tactical, operational, strategic, and contingency planning. Tyco International is "is a highly diversified global company that provides thousands of products and services vitally important to residential and commercial customers" (Tyco 2008). The business organization's product line is diverse which range from electronic security and alarm monitoring to fire-fighting equipment and breathing apparatus, and from water purification and flow control solutions to galvanized steel tubes and armored wire and cable. The company is organized into five business segments namely ADT Worldwide, Fire Protection Services, Safety Products, Flow Control, and Electrical and Metal Products (Tyco 2008). The operation planning function of management in Tyco has always been influenced by the legal issues that can surface from the decision that it makes. It should be noted that being a prominent and one of the largest companies in the world, Tyco faced the legal implications of its actions as it is always under the scrutiny of its stakeholders including the government, its stockholders, and its customers. With its quest in conquering the global business arena by opening up operations in countries all over the world, Tyco maintains its commitment in adhering to the laws and regulations implemented in the geographical regions where it operates. The company has always considered upholding its legal standards through its adherence to the financial reporting standards which is set by the governing bodies. It should be noted that while large companies like Enron and HealthSouth faced legal battles in 2001-2003, Tyco retains its credibility by emphasizing its commitment to report its activi ties utilizing the preset standards (Tyco International 2008). In this, it can be seen that Tyco's initial plan to be successful in its operation by being mindful to the various legal constraints becomes visible. Until now, the legality of the operation of the company and its different processes is a primary concern in its planning activities. Ethics have also been an important part of the culture of Tyco which also becomes a tenet in its long-term and short-term plans. Through its commitment of upholding moral excellence among its directors and leaders, the business organization have had taken actions in order to eliminate dishonesty and abuse of power. It should be noted that during 2002, Tyco filed federal suit against its former executive president Mark Swartz and corporate counsel Frank Walsh for

Wednesday, November 20, 2019

The rise of the Second Klan Essay Example | Topics and Well Written Essays - 1000 words

The rise of the Second Klan - Essay Example It is believed that it had enlisted more than 30 million people by mid-1920s of which 43% belonged to the protestant church (MacLean, 7). It was against the Catholics, Jews, immigrants and the African Americans who were giving the whites a run for the available housing and jobs. They also aimed at restoring social order. This paper will examine the issues that gave rise to the Klan, the role played by class, gender and race as well as the complex forces that gave rise to the invisible army. The rise of the second Klan can be attributed to many factors as outlined by MacLean (1-97). The first factor responsible for the rise of the Klan was the famous film â€Å"The birth of the Nation† by D.W Griffiths which depicted black men as beasts and the white men as saviors of American civilization (12). The film had lots of praises for the first Klan in their advocacy for restoration of the white rule after the civil and the reconstruction thereafter. As such, it was very influential a mong the whites. Simmons and his friends took advantage of this platform to preach their ideologies and recruit thousands of members. Another significant event that gave rise to the second Klan was the lynching of a Jewish man namely Leo Frank. This individual had been convicted of murdering Mary Phagan a white factory worker. He had been handed a death sentence but the Georgia governor commuted the sentence (12). The white men were very angry with the governor’s action that they decided to hang him and the place he was hanged became the podium for launching the Klan organization. This was the beginning of the recruitment drive for the Klan. It established links with the press to champion their course and attract more people to the Klan through propaganda. These helped the Klan to infiltrate even the high levels of government since those who were against the fraternity would be threatened and blackmailed (88). The role of government officials was to ensure security for member s; since it comprised of governors, mayors, lecturers, and judges the chances of prosecuting errant members were slim. This is why the organization managed to thrive for long and expand despite its activities. The Klan also ensured most of the lay leaders of the protestant churches were Klan men. This enabled them to paint a good picture of the Klan despite their violent acts. They also infiltrated the fraternal organizations such as the woodmen of world and Elk and used them to recruit more members and as a channel for communicating its agenda. Those who joined were initiated through an oathing ceremony whereby they paid initiation fees as well as buying Klan costumes which comprised of hoods, robes, and terrifying masks (MacLean, 7-15). According to MacLean’s â€Å"The vice of modernity,† the rise of the second Klan was also prompted by economic and social factors. The main issue that led the whites to revive the Klan was fear of losing the white supremacy due to the economic and social changes that were occurring. They felt that these shifting lines of race, class, religion and gender were threatening social order and it was its role to maintain order in society (MacLean 32). Due to industrialization there was rapid urbanization which changed the lives of Americans. Most people were involved in cotton farming among other farming activities with the whites

Monday, November 18, 2019

The systems approach Case Study Example | Topics and Well Written Essays - 1250 words

The systems approach - Case Study Example This would also make the solution less cost effective and a delay in solution deployment. Ans) Prototyping model would not suit Saint James Hospital as in such an organization employees have very less time due to continuous involvement and work. On the other hand, waterfall model would suit such an organization which would take time analyzing the organization thoroughly and deploying a one time solution with minimal changes in the process. Ans 1) Yes. A problem persists. Don Lehnert, Vice President of Marketing, has not shown any interest in the development of MKIS. On the contrary he is more focused on extending into the New England Market. His involvement in the development of the solution is mandatory as he and his team is the one who would be using the information produced from the system. All the reporting procedures and reports to be generated must be in alignment with the Marketing department which make it mandatory for Mr. Lehnert to be involved in the project. Ans 2) The synergy that Sue has mentioned can only be achieved when the solution involves all the related departments into one body. Absence of the marketing department would loose the essence of the solution as the solution should be able to input the data from the manufacturing and accounting department and can help the marketing department to efficiently and effectively use the information output in the form of reports to decide on the factors of marketing and help him make a better decision when marketing his product. Ans 3) Rankin is currently focused towards the New England market. Lehnert's focus should be towards developing the MKIS so that when the company launches its product into New England, he would be in a better position to market his product into the new market. A meeting needs to be setup between the department heads, Sue Ranking and myself to ensure the requirement of one person in one role. Lehnert and Rankin both focusing on the new market would cause redundancy. I would probably be the best choice to chair the steering committee from then onwards as I have the financial and Information Systems background and can take information from all the required perspectives and get a solution made which would best suit everyone's requirements. CONFIDENTIAL REPORTS Ans 1) Making reports web accessible will affect the confidentiality availability and integrity of the reports available. Trojan horses, worms, spyware, hackers are just a few threats that Fair Heights will have to encounter maintaining the confidentiality of the reports when making them web accessible. Disaster management and risk management are two of the factors that Fair Heights will have to deal with when considering availability of the reports. Hackers and spyware will be an issue when considering maintaining the integrity of the reports. Ans 2) Threats that Fair Heights may have to face include internal or external and accidental or deliberate. Virus, worms, Trojan horses, spyware, and adware are few of the external threats; Disclosure, theft, use, destruction, denial of service and modification are a few of the internal threats

Friday, November 15, 2019

Cost Volume Profit (CVP) Analysis Applications

Cost Volume Profit (CVP) Analysis Applications 1. Introduction The use of Cost Volume Profit (CVP) Analysis depends upon a number of clear assumptions, for its application in resolving problems, simplifying complexities and aiding decision-making in business issues. Areas of application, inter alia, include pricing, calculating contribution, computing costs, deciding sales mixes, estimating breakeven points, assessing profitability, and achieving profits. As a financial tool in the hands of accountants, (professionals who are generally more at home in dealing with simple and linear arithmetic than with the intricacies of statistics and calculus), it is invaluable, brilliant in its simplicity and in its ability for using straightforward calculations to make sense out of complicated business situations. CVP analyses work on certain basic assumptions in areas of sales, in unit price and volume, and costs, fixed and variable, for their simplest and most straightforward applications. However, the irregularities of actual business situations, their proneness to pick up complex variables, and their stubborn refusal to abide by the norms of arithmetical linearity, introduce a number of issues that sometimes make it difficult to apply simple arithmetical concepts like CVP towards their resolution. The simplicity of an analytical tool such as CVP can cut both ways. It can be both its greatest virtue and its major shortcoming. The real world is complicated, no less so in the world of managerial affairs; and a typical analytical model will remove many of those complications in order to preserve a sharp focus. That sharpening is usually achieved in two basic ways: simplifying assumptions are made about the basic nature of the model and restrictions are imposed on the scope of the model. (Guidry, Horrigan Craycraft, 1998) Businesses that do not have a single product sales portfolio, and who, in the normal course of their activities, sell a number of products, sometimes quite dissimilar from each other, face even more difficult and complex challenges in the application of CVP concepts. It is the purpose of this assignment to examine the appropriateness of applying CPV techniques in business environments, wherein companies produce and sell a number of dissimilar products, with particular reference to the specific assumptions needed for such exercises. 2. Commentary In base terms, a CVP analysis deals with sales, costs, contribution and ultimate profitability. Arithmetical manipulation of the relation between unit sale price, total sales, variable costs, contribution, fixed costs and profitability, results in information about breakeven volumes, the implications of both variable and fixed costs on margins and final profitability, thus helping decision making in such issues. a. Sales The first set of assumptions, in this methodology, concerns financial data regarding sales. CVP techniques work on the assumption that product sale prices will remain constant and total sales will necessarily be a linear multiple of the number of units sold. As such, if ‘x’ is the sales price in GBP and ‘a’ the volume in units, total sales will equal ax GBP. In most business situations, factors like volume and cash discounts, as well as introductory offers to new customers, often cause changes in sales prices. It is general practice for accountants, in such situations, to arrive at an average sales price depending upon the business environment, and the needs of the market, and apply it for CVP exercises. This situation could become complicated, if sales prices differ in different geographical areas, and infinitely more complex for analysis, if a company deals with a number of products, each of which may have a range of items, and different pricing policies. Furthermore, the use of average prices becomes patently unsuitable, if not downright silly, in environments where a number of diverse products make up the sales basket. b. Variable Costs Costs, for CVP analyses, consist of two broad categories, variable costs and fixed costs. Variable costs are costs that change directly in proportion to changes in volume. They include the wages of production workers or salespeople, raw materials, electric power to run machines, and the cost of maintaining inventory. While most variable costs are of a direct nature, their movement, in actuality, is never strictly linear and they tend to change somewhat, decreasing with initial volume increases, remaining stable for a substantial period and then inching upwards, after volumes exceed a certain limit. While accountants are aware that costs are never fully variable or fully fixed, this differentiation helps in some exercises, notably CVP applications. Costing and production departments thus try to segregate variable costs to the best of their knowledge and ability. â€Å"Splitting out fixed and variable costs can be a long, time consuming process; and techniques such as the inspection of accounts method really are not suitable if the analysis is to be realistic. At the very least, some kind of statistical or mathematical analysis will have to be undertaken.†(Williamson, 2000) The impact of different sales prices, and variable costs, of different items, for a company that deals in many diverse products, introduces a host of complexities in the use of CVP techniques, which primarily work on the assumptions of single product lines, constant sales prices, variable costs, and linear movements of both, in accordance with volumes. Fixed Costs, another important factor for CVPA exercises, comprise of expenses that do not change in proportion to the level of activity of a business. They can include both overheads, like rent and utilities, as well as direct costs like salaries. It also needs understanding that fixed costs remain steady only within a certain range of activity, and for a definite period. They are quite liable to change with time and with level of activity. c. Multi product Situations CVP exercises make use of all these components, namely sales prices, sales volume, variable costs and fixed costs to arrive at conclusions regarding contribution margins, breakeven points, pricing decisions, minimum volumes that need selling, and similar other financial issues. While CVP analyses progress on the assumption that primary factors will behave predictably, at least for single product companies, the situation in real life business environments is very different and sales prices, variable costs and fixed costs get impacted by developments like changes in pricing policies, needs for special discounts, inflation, and mid term salary increases. All organizations are subject to uncertainties, leading to risks of failing to meet expectations. Even though each organization is subject to distinctive business risks, all of them face uncertainties related to the economic environment. These uncertainties increase manifold in the case of organisations that deal in various diverse products, with differing sales prices and variable costs. Even the treatment of fixed costs becomes complex because some fixed costs would be applicable to specific product lines, (e.g. departmental salaries or rent) while others would be applicable to all product groups like the MD’s remuneration or legal retainer fees. Such business settings lead to violation of basic assumptions needed for CVP exercises. Moreover, this sort of nonlinear behaviour, of both revenues and costs, and the increasing number of uncertainties could affect the assumptions required for CVP analyses and lead to invalid conclusions. In addition, it could be difficult to determine the point of operating activity where operations move into a new relevant range. Any simple and straightforward attempt at resolving CVP issues, even for a company with just ten product lines, each with different revenue and cost cha racteristics could thus fail without the use of mathematical modelling, which at times could become quite unwieldy. Multi product situations, which automatically lead to the emergence of numerous variables and to the violation of the tenets of CVP methods, are inevitable in real life business situations, and it would thus be quite impossible to find problems that satisfy all CVP assumptions. Does this imply that the CVP method is just a simplistic arithmetical tool that is adequate for use in costing textbooks, as well as for simplifying basic cost issues for beginners, but actually of no use in real life situations where (a) the sales baskets of companies always have many products, and (b) costs are not amenable to straitjacketed behaviour? Notwithstanding the meagre probability of the assumptions required for CVP exercises occurring in real life situations, CVP analyses still maintain their relevance in operational and financial decision making, even in multi product situations, albeit with some provisos and modifications. The most widespread application of CVO, in multi product situations happens in the formulation and determination of sales mix. In such situations where there are, for example, five products with differing unit sales prices and variable costs, it is possible to find the contribution of each product per piece, by subtracting the variable cost from the sales price. An analysis of comparative contributions thus provides information about the potential profitability of the different products, and determination of the product mix that will contribute most towards the profitability of the company. The use of a practical example will be of use in illustrating these statements Data relating to hypothetical Company ABC Product A B C D E Sales Price GBP 5 6 8 11 12 Sales Volumes Nos. 100 250 325 25 200 Product Mix % 11 28 36 3 22 Variable Costs GBP 3 2 4 5 7 Contribution GBP 2 4 4 6 5 Total Contribution GBP 200 1000 1300 150 1000 The use of simple CVP analyses makes it possible to come to the following conclusions. Product E, even though it has the highest Sales Price does not give the highest contribution, either per piece or in totality. Product D, even if it has the highest contribution per piece gives the lowest total contribution Product C, which has a medium contribution of 4 GBP provides the highest total contribution to the company Profit optimising activities should primarily focus on (a) increasing the contribution of Product A and (b) increasing the sales of Product E and D. Apart from these conclusions, CVP techniques will be useful in calculating the breakeven point of the company’s current operations, after ascertainment of fixed costs, and by using the weighted average of contributions of the total products, based on the current product mix. In this particular case the weighted average of the contribution of the company’s products, obtained by dividing the total contribution of 3650 GBP by total sales of 900 units works, out to 4.05 GBP per piece. Thus, if the fixed costs of the company are 4500 GBP per year, the company will have to sell (4500/4.05) 1112 units to break even, considering maintenance of the current product mix. Income tax does not come into play until achievement of break-even levels. However, once breakeven levels are crossed, the profit after tax at various levels of sales is easily obtainable by multiplying the sales numbers, in excess of the BEP, with the weighted contribution per unit and obtaining the product of this figure and the post tax percentage. If, for example the company plans to sell 2000 products during a year, and the level of tax is 30 %, the total after tax profits can be worked out by multiplying 882 (2000 – 1112) with 4.05 and then again with 70% (being the post tax income). As such, 882 * 4.05 * 70 %, which equals to 2500 GBP will be the post tax profits at a sale level of 2000 units with the same product mix, sales prices, variable and fixed costs. The use of Excel sheets becomes very useful for such exercises and enables accountants to work upon a number of options with varying products mixes, changes in sales prices and the impact of different factors on variable and fixed costs. It thus becomes possible to forecast a number of situations and engage in a number of sensitivity exercises. 3. Conclusion The use of CVP analysis depends upon a number of assumptions in areas of sales and costs for its proper application. Many of these assumptions get violated in actual business situations, more so when a company deals in a number of products with different price and cost structures. While these factors do lead to difficulties in using CVP techniques, the availability of spreadsheets, particularly the options available with Microsoft Excel make it possible for accountants to use these techniques in different business scenarios with changes in assumptions without great difficulty or tedious and repetitive calculations. In case of situations where the number of variables becomes extensive, the use of probabilistic models helps in CVP analysis. However, the use of probabilistic techniques in normal business situations is quite rare, and the careful and knowledgeable use of CVP techniques, with the aid of spreadsheets, proves adequate in handling many multi product requirements. CPV analysi s also faces criticism because conclusions and recommended decisions, arising out of its use, disregards wealth and risk implications. Nevertheless, its continuous use and adaptability reinforces the robustness of the model and its adaptability to changing business needs. Word Count: 2128 words Bibliography Bhimani, A. (Ed.).,2003, Management Accounting in the Digital Economy. Oxford: Oxford University Press. Guidry, F., Horrigan, J. O., Craycraft, C., 1998, CVP Analysis: A New Look. Journal of Managerial Issues, 10(1), 74+. Heymann, H. G., Bloom, R. ,1990, Opportunity Cost in Finance and Accounting. Westport, CT: Quorum Books. Lawrence, C. M., 2006, Cost Management: A Strategic Focus, 3d Ed. Issues in Accounting Education, 21(3), 324+. Mascha, M. F., 2002, Cost Management: Strategies for Business Decisions. Issues in Accounting Education, 17(4), 451+. Riahi-Belkaoui, A.,1992, The New Foundations of Management Accounting. New York: Quorum Books. Williamson, D, 2000, Cost Volume Profit Analysis: Its Assumptions and Their Pitfalls, Fortune City, Retrieved March9, 2007 from business.fortunecity.com/discount/29/cvpassweb.html

Wednesday, November 13, 2019

Vico, Giovanni Battista :: essays research papers fc

Vico, Giovanni Battista See also: Philosophy Biographies (jovà ¤n ´ne bà ¤t-te ´stà ¤ ve ´ko), 1668-1744, Italian philosopher and historian, also known as Giambattista Vico, b. Naples. In 1699, Vico became professor of rhetoric at the Univ. of Naples, and in 1734 he was appointed historiographer to the king of Naples. Vico is regarded by many as the first modern historian; he was the first to formulate a systematic method of historical research, and he developed a theory of history that was far in advance of his times. For Vico, history is the account of the birth and development of human societies and their institutions. He thus departed from previous systems of writing historyeither as the biographies of great men, or as the development of God's will. Opposing the antihistorical elements of the prevailing Cartesianism (see Descartes, Renà © ), he asserted that history is a valid object of human knowledge because man himself created history. Vico urged the study of language, mythology, and tradition as techniques for the investi gation of history. As a philosopher, Vico believed that every period in history had a distinct character, and that similar periods recur throughout history in the same order. He departed from the old cyclical theories of history, however, in asserting that these periods do not recur in exactly the same form, but are subject to the modifications that new circumstances and developments impose. Thus the historian can never be a prophet. Vico also wrote on law, affirming an innate human sense of justice and natural law. Vico's major theories were developed in his New Science(1725), which he revised completely (1730; 1744). Vico's work was little known in his own time, and his importance was not recognized until the 19th cent. Bibliography: See his autobiography (tr. by M. H. Finch and T. G. Bergin, 1944); G.