The Relationship Between Africa and Brazil Essay - 676 Words

After the slavery abolition in 1888 and throughout the 20th century, Africa figured relatively low in Brazil’s foreign policy agenda, which have mostly focused in the relations with the global powers such as the United States and European countries. This configuration started to change significantly in the early 2000s, when the improved macroeconomic situation of Brazil coincided with Africa’s economic revival. The turning point was, with no doubt, under former President Lula’s mandate (2003-2010). Revoking historical ties and cultural similarities, Lula’s discourse was frequently based in frames such as: â€Å"paying back the solidarity debt with the African continent, due to centuries of slavery relied on the sweat and blood of millions of†¦show more content†¦Source: Cabral Shankland (2013: 9). According to a recent joint World Bank and IPEA document, the historical and cultural ties between Brazil and the African continent differentiate the country from the other members of the BRICs (Brazil, Russia, India and China). The economic success of Brazil, its activities in the international arena and its successful national social policies would be lessons for African countries (IPEA World Bank, 2011). Additionally to historical and cultural ties, other affinities in agro-ecology and epidemiology (and, in some cases, language) are often evoked as an advantage of the Brazilian knowledge transfer to Africa, while the horizontal character of the partnership is presented as an alternative to the vertical North-South interaction (Patriota Pierri, 2013). SECTION C: Brazil’s investment and financing in Africa: interests Trade and investments In the relations between Brazil and Africa, it is not only in development cooperation that a significant increase started to be seen in the last decade. Making a comparison, at the beginning of Lula’s mandate in 2003, trade between the country and the continent was $5 billion, while by 2009 it had surpassed $29 billion (LAHT, 2010). Although still accounting for a relatively small share in BrazilianShow MoreRelatedBrazil Trade Patterns1516 Words   |  7 PagesBrazil Trade Patterns and Overview The world s seventh wealthiest economy (2011 GDP US$2.2 trillion), Brazil is the largest country in area and population in Latin America and the Caribbean. Brazil was one of the last to fall into recession in 2008 and among the first to resume growth in 2009. Brazil s GDP grew 7.5% in 2010 and 2.7% in 2011, because of the new global slowdown. The Growth Acceleration Plan (PAC, its acronym in Portuguese) was launched in 2007 to increase investment in infrastructureRead MoreThe Brazilian Cycle1732 Words   |  7 PagesThe Brazilian Cycle The act of slavery has been embedded into the foundation of Brazil for centuries. However, it is this past which contributes to the present, and provides the identity of the common Brazilian. Even in its destructive manner, the origin and cultures of the slaves, which built Brazil, are now the forces which unite a nation. The cycle of slavery in Brazil is exemplified by several events. For example, the Tupi-Guarani people. Before the influx of the Portuguese in 1500, this clanRead MoreReligious Practices Of African Culture Essay1405 Words   |  6 Pagesexperiences from Africa, instead of the practices of colonial Portuguese institutions, Sweet reconstructs the Atlantic experience, contrary to the existing scholarship of history that generally viewed African slaves adopting the Portuguese colonial culture. In order to demonstrate that the African culture was alive in the Americas through the practice of healing, Sweet presents some evidence that indicate the influence that the practice of African healing had in colonial Brazil. In this brief analysisRead MoreOur Physical And Ecological Environment That Shapes Our Society And Culture1184 Words   |  5 PagesIn this paper, I will argue between our physical and ecological environment that shapes our society and culture. First of all, we already have a firm scientific basis by which to assess the effect it has on the development of biology. For example, Darwinian science makes it clear that environment provides the driving force over long periods of time, longer than recorded of human cultural history. Darwin’s legendary Galapagos finches, with their beaks each adapted to the differing food sources onRead MoreNeocolonialism: the Relationship Between Superpowers and the Developing World1622 Words   |  7 PagesUsing examples assess the view that the relationship between superpowers and the developing world is a neo colonial one. (15) The dominating capitalist ideology from superpowers has led to extreme inequalities between core and peripheral nations, which has resulted in an unstable relationship with the developing world. Neocolonialism is a geopolitical practice in which a superpower perpetuates its economic and political hegemony on underdeveloped nations. This indirect and ‘disguised’ ImperialismRead MoreAnalysis Of Katia M. De Quieros Mattoso915 Words   |  4 Pages In this engaging book, Katia M. de Quierà ³s Mattoso, one of Brazil’s most well-known social historians gives the general reader with an overall summary of slavery in Brazil, from the beginning of captivity until the end of a slave’s life. The notable difference between this book and others on Brazilian slavery is the viewpoint the author gives from the eyes of a slave, humanizing a topic that is usually referred to as an though it were business rather than an oppressed mass of human beings. OriginallyRead MoreThe Great Powers Of The United States1682 Words   |  7 Pagesthe Second World War, they fought their way back into the classification of great powers. Although this North-South relationship was well known - rhetoric on the subject dates back to the turn of the century- the rise of so called â€Å"middle† powers has reshaped the power structure of the entire globe. These â€Å"rising economies† included: Brazil, Russia, India, and China but also South Africa, Mexico, and South Korea. These rapidly developing nations led the way during the cold war, however, no longer canRead MoreProblems Faced by Brazil and South Africa1296 Words   |  5 PagesProblems Facing Brazil and South Africa: Brazil has always portrayed a public self-image of a racial democracy though its currently being challenged since black Brazilians struggle to capsize centuries of racism. While many black Brazilians have decided to fight numerous racial comments they receive from their white counterparts, their problems are deeply rooted in the countrys legacy of racial divisions. Many black Brazilians have continued to fight the long-denied space in the countrys societyRead MoreSwot Analysis Of Nigeria1587 Words   |  7 PagesNIGERIA COUNTRY BACKGROUND Nigeria is a developing country located in West Africa. It is surrounded by Cameroon, Benin, Niger, and Chad. Its coast is bordered by the Gulf of Guinea. Nigeria has a population of 182.2 million (2015), and it is the most populous country in Africa and seventh in the world (wikipedia.com). Nigeria has a federal republic form of government. Their government is modeled after the United States. They are similar in that they both have executive power exercised by the presidentRead MoreThe Decline Of The European Empires945 Words   |  4 PagesAtlantic and Pacific Ocean trade. The Europeans also exchanged plants and animals with the Americas making a better crop foundation there. There was also a lasting relationship between Europe, Africa and America because of the sugar and cotton trade. The European empires needed more workers so the salve trade started linking America, Africa and Europe. This also made for dispersed people in many different parts of the western hemisphere of Afric an origin. 3) What was the economic foundation of colonial

What Is the Need for an External Audit - 1629 Words

The need for an external audit in the case of companies arises primarily from the existence of split-up of ownership from control. When control is shared an audit report will be needed in order to ensure that all the partners or be it shareholders are on the same page as the managers (the ones who will be controlling the company) and know what has been happening in the company, what is happening at present and what can be expected to happen in the future in order to increase returns in the company. The case of an owner controlled company is different as usually the manager will be working in the company and will be aware of everything that will be taking place and will not need an audit report to find out what is going on. Since the†¦show more content†¦Where the financial year started after April 2008 the parameters increased to, annual turnover less than 6.5 million pounds, balance sheet total less than 3.26 million pounds and average number of employees less than 50.When an owner controlled company satisfies the audit exemption parameters it can maintain that audit exemption for a full financial year afterwards even if the parameters were exceed in that following financial year. There are benefits in submitting abbreviated accounts as simpler and easier accounting records can be maintained reducing time spent on accountancy work. In addition although potential suppliers and financial institutions may require details of the year end financial accounts it is acceptable not to publish full details. In China, Owner controlled companies have an exemption from the audit and this gives management for smaller companies some newfound flexibility, Alyssa Martin says. Companies may not have to produce as much documentation or perform as much testing to produce management’s assertion as they might have had to produce for the sake of the audit, she says.â€Å"They can use other measures, like ongoing monitors or their own personal experience, to assess i nternal controls when they don’t have to have the external auditor auditing their process or leveraging their process in performing the audit of internal control,† notes Weaver’s Martin. Yong Xu, CFO for Jingwei International,Show MoreRelatedIndependence of External Auditor1203 Words   |  5 PagesIndependence of external auditor By:- shubham kanchhal Auditor independence  refers to the independence  of the auditor  from parties that may have a financial interest in business being audited. Independence requires integrity  and an objective approach  for the audit process. This concept requires the auditor  to carry his work freely and in an objective manner. The purpose of an audit to enhance the credibilityRead MoreThe Impact Of External Auditors On The Financial Position Of The Company1422 Words   |  6 Pages INTRODUCTION External auditors are accountants who work independently of a particular company employed by a firm to inspect their financial statements by analysing the performance of the company and presenting an audit’s report. They plays an important role to enhance the user’s confidence, including shareholder and creditor with an expert, independent opinion whether the annual records of the company are prepared according to accounting standards of the entity, such as Generally AcceptedRead MoreEthics And The International Professional Practices Framework1501 Words   |  7 Pagesimportance in the work force and what attracts me to the job and why I am interested in PwC and what I hope to gain from the scheme. What is Audit/Auditor? 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According to the IIA (1999), â€Å"Internal auditing is an independent, objective assurance and consulting activityRead MoreWhy Accounting Is Basically A Language And Information About The Financial Position Of An Organization1721 Words   |  7 Pagesthe best decisions for a company they need to have specific information prepared. They use this information for three main management functions: planning, implementation and control. Financial information is used to set budgets, analyze different options on a cost basis, and modify plans as the need arises, and control and monitor the work that is being done. As you can see, accounting is a multifaceted system involving different people with different needs and after analyzing the various uses andRead MoreTHE NEED FOR AN INTERNAL AUDITOR REPORT TO EXTERNAL STAKEHOLDERS TO IMPROVE GOVERNANCE TRANSPARENCY956 Words   |  4 Pagesï » ¿ Quistions on Academic Research Case The need for an Internal Auditor Report to External Stakeholders to Improve Governance Transparency Naimah AlBaharnah Prof. Liotta, Joseph P AC629, Contemporary Issues In Auditing June 19, 2014 What is the issue being addressed in the paper? †¨ Sarbanes Oxley mandates requires all public companies to establish internal controls and procedures for financial reporting. In addition they must document, test and maintain those controls and procedures to ensureRead MoreBig Dat Bringing Big Changes From Accounting By Robert J. Sym1610 Words   |  7 PagesBringing Big Changes to Accounting by Robert J. Capriotti – Source 1 Summary: This article is generally about how data analytics and the increasing amount of data that is starting to be compiled in the business world will shape how internal and external audits will be completed and evaluated. Essentially, the article starts talking about how there is so much data in the world and that it comes from many different sources including the web, books, or other reference materials. The article also mentionsRead MoreAudit Committees Post Sarbanes - Oxley 1692 Words   |  7 PagesAudit Committees Post Sarbanes - Oxley The importance of audit committees increased through the years and especially from pre-Sarbanes – Oxley to post-Sarbanes – Oxley. Although, what are the responsibilities of the audit committee members? How does a Chief Audit Executive (CAE) more effectively serve their audit committee members? How do auditors communicate with audit committees? What are the requirements for audit committees? 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Anglo

Anglo-Saxon Poetry Essay The Anglo-Saxons were the population In Brutal partly descended from the Germanic tribes who migrated from continental Europe and settled the south and east of the island beginning In the early fifth century A. D.. The Anglo-Saxon period denotes the period of English history after their initial settlement through their creation of the English nation and up to the Norman conquest. The are revered for their literature and poems, still treasured today. Just by reading their literature, we can get a good understanding of how ideas were expressed back then. Their poems tell us about Anglo-Saxon culture, their views on 3. The hero, often a deem-god, possesses distinctive weapons of great size and power, often heirlooms or presents from the gods. 4. The hero must undertake a long, perilous Journey, often involving a descent into the Underworld, testing his endurance, courage, and cunning. 5. Although his fellows may be great warriors (he may have a committals, or group of noble followers with whom he grew up), he undertakes a task that no one else dare attempt. 6. Whatever virtues his race most prizes, these, the epic hero as a cultural exemplar, possesses in abundance. 7. The concept of ARet (Greek for bringing virtue to perfection) is crucial to understanding the epic protagonist. 8. The hero gains little honor by slaying a lesser mortal, but only by challenging heroes like himself or adversaries of superhuman power. 9. The two great epic adversaries, the hero and his antagonist, meet at the climax, which must be delayed as long as possible to sustain maximum interest. 10. The heros epic adversary is often a god-despiser, one who has more respect for his own mental and physical abilities than for the power of the gods. The adversary might also be a good man sponsored by lesser deities, or one whom the gods desert at a crucial moment. 1 1 . The hero may encounter a numinous phenomenon (a place or person having a vine or supernatural force) such as a haunted wood or enchanting sorceress whose strength, cunning, and divine assistance he must use to overcome obstacles Old English heroic poetry is the earliest extant in all of Germanic literature. It is thus the nearest we can come to the oral pagan literature of Germanic culture, and is of such inestimable value as a source of knowledge about many aspects of Germanic society. The traditional epics (also called primary epics or folk epics) were shaped by a literary artist from historical and legendary materials which had developed out of the oral traditions of his nation during a period of expansion and warfare. To this group are ascribed the Iliad and Odyssey of the Greek Homer, and the Anglo-Saxon epic Beowulf . The literary or secondary epics were composed by sophisticated craftsmen in deliberate imitation of the traditional form. One such example is Virgins Latin poem the Manned, which later served as the chief model for Millions literary epic Paradise Lost. Virgil and Milton wrote secondary or literary epics in imitation of the earlier primary or traditional epics of Homer. They adopted many of the conventions of Homers work, including he invocation of a muse, the use of epithets, the listening of heroes and combatants, and the beginning in medias rest which refers to the notion of action beginning in the middle of critical moments. An epic or heroic poem falls into one of two patterns, both established by Homer: the structure (and allegory to life) may be either war or Journey, and the hero may be on a quest or pursuing conquest. Features of legend building evident in epic include the following: 1 . The heros near-invulnerability; 2. The heros fighting without conventional weapons (as in Beowulf wrestling Greened); 3. The heros inglorious youth; 4. The heros auspicious birth, an attempt at the reconstruction of the early life of a notable adult; 5. Transference of the deeds and events associated with one hero to another of similar name. Such events would include the gods arming a hero ( a metaphor for wondrous strength so great it must have seemed to have divine origins) and the hero is descending to the Underworld ( a metaphor for facing and) 6. Historical inclusiveness: the poem presents a whole culture although the action is localized, flashbacks and inset narratives geographical and chronological scope to include the whole oft culture heroes; 7. The hero is a dramatic protagonist in each scene of a play the stage Milton employed the epic machinery of Homer and Virgil while their ethos from that of the man of action to that of the man of and love. In attempting to make this shift, Milton was surely race heroic poem is essentially non-Christian since it is based on the physical action, a warrior and military leader. Although an epic original (primary), it must be unified in plot and action, and not Coming to heroic poetry, Anglo-Saxon in particular, the focus s primary epic these epics were composed without the aid of w to a musical accompaniment. Thus, the composition of the oral cause it was constructed for recreational purposes. They are structure the episodes can be detached from the whole and separate poems or stories. The heroic ideal suggests that the e epic are more concerned with their own personal self-fulfillment the personal concept of heroism, and the self-fulfillment and id hero. The national concept is secondary. The language in the o repetitious use of stock phrases and descriptions to aid its oral tending toward pleasing the ear rather than the eye. Focus is p spoken word. The movement tends to be cyclical, encompassing return. The primary epics were developed in cultures that had sectional identity or unity: Greek city-states, for instance. Exam include: the Iliad, the Odyssey, and the most essential one, con this essay, Beowulf. Beowulf, a complete epic, is the oldest surviving Germanic epic longest and most important poem in Old English. It originated transmitted orally from one generation to the next; court poets the bearers of tribal history and tradition. The version of Oboe heros auspicious composed by a Christian poet, probably early in the 8th cent intermittent Christian themes contained within the epic, although themselves, are not integrated into what is essentially a pagan elaborate the heros fearless and bloody struggles against MO courage, honor, and loyalty as being the chief virtues in a world s-. Ere. TN s Beowulf is a solid and comprehensive example of native epic p alliterative unrushed rhythm. Though it is often viewed both as the archetypal Anglo-Saxon literary work and as a cornerstone of modern literature, Beowulf has a peculiar history that complicates both its historical and its canonical position within English literature. By the time the story of Beowulf was composed by an unknown Anglo-Saxon poet around 700 AD. , much of its material had been in circulation in oar reiterative form for many ye ars. The Anglo-Saxon and Scandinavian peoples had invaded the island of Britain and settled there several hundred years earlier, bringing with them several closely related Germanic languages that would evolve into Old English. Elements of the Beowulf storyincluding its setting and charactersdata back to the period before the migration. The action of the poem takes place around 500 A. D. Many of the characters in the poemthe Swedish and Danish royal family members, for examplecorrespond to actual historical figures. Originally pagan warriors, the Anglo-Saxon and Scandinavian invaders experienced a large-scale inversion to Christianity at the end of the sixth century. Though still an old pagan story, Beowulf thus came to be told by a Christian poet. The Beowulf poet is often at pains to attribute Christian thoughts and motives to his characters, who frequently behave in distinctly UN-Christian ways. The Beowulf that we read today is therefore probably quite unlike the Beowulf with which the first Anglo-Saxon audiences were familiar. The element of religious tension is quite commonplace in Christian Anglo- Saxon writings (The Dream of the Rood, for example), but the combination of a pagan story with a Christian narrator is fairly unusual. The plot of the poem concerns Scandinavian culture, but much of the poems narrative intervention reveals that the poets culture was somewhat different from that of his ancestors, and that of his characters as well. The world that Beowulf depicts and the heroic code of honor that defines much of the story, is a relic of pre-Anglo-Saxon culture. The story is set in Scandinavia, before the migration. Though it is a traditional storypart of a Germanic oral traditionthe poem as we have it is thought to be the work of a single poet. It was composed in England (not in Scandinavia) and is historical in its perspective, recording the values ND culture of a bygone era. Many of those values, including the heroic code, were still operative to some degree when the poem was written. These values had evolved to some extent, over the course of the intervening centuries and were continuing to change. The Crucible respond to Arthur Miller's play EssayWhereas the youthful Beowulf, having nothing to lose, desires personal glory, the aged Warthogs, having much to lose, seeks protection for his people. Though these two outlooks are somewhat oppositional, each character acts as society dictates he should given his particular role in society. While the values of the warrior become clear through Beowulf example throughout the poem, only in the poems more didactic moments are the responsibilities of a king to his people discussed. The heroic code requires that a king reward the loyal service of his warriors with gifts and praise. It also holds that he must provide them with protection and the sanctuary of a lavish mead-hall. Hoarders speeches, in particular, emphasize the value of creating stability in a precarious and chaotic world. He also speaks at length about the kings role in diplomacy, both with his own warriors and with other tribes. Beowulf own tenure as king elaborates upon many of the same points. His transition from warrior to king, and, in particular, his final battle with the drag reiterates the dichotomy between the duties of a heroic warrior and those of a king. In the eyes of several of the Seats, Beowulf bold encounter with the drag morally ambiguous because it dooms them to a kingliness state in which they re vulnerable to attack by their enemies. Yet Beowulf also demonstrates the sort restraint proper to kings when, earlier in his life, he refrains from usurping Hay throne, choosing instead to uphold the line of succession by supporting the appointment of Hagglers son. But since all of these pagan kings were great w in their youth, the tension between these two important roles seems inevitable ultimately irreconcilable. Motifs are recurring structures, contrasts, or literary devices that can help to develop and inform the texts major themes. The Oral Tradition Intimately connected to the theme of the importance of establishing ones idà ©e the oral tradition, which preserves the lessons and lineages of the past, and h spread reputations. Indeed, in a culture that has little interaction with writing, the spoken word can allow individuals to learn about others and make their Tories known. This emphasis on oral communication explains the prevalence bards tales (such as the Hero scoops relating of the Finishing episode) and warriors boastings (such as Beowulf telling of the Berea story). From a broad perspective, Beowulf itself contributes to the tradition of oral celebration of cue heroes. Like Homers Iliad and Odyssey, Beowulf was passed on orally over ma generations before being written down. The Mead-Hall The poem contains two examples of mead-halls: Hoarders great hall of Hero Denmark, and Hagglers hall in Eastland. Both function as important cultural institutions that provide light and warmth, food and drink, and singing and re Historically, the mead-hall represented a safe haven for warriors returning fro battle, a small zone of refuge within a dangerous and precarious external world continuously offered the threat of attack by neighboring peoples. The mead-h also a place of community, where traditions were preserved, loyalty was rear and, perhaps most important, stories were told and reputations were spread. Symbols Symbols are objects, characters, figures, or colors used to represent abstract or concepts. Because ritual behaviors and tokens of loyalty are so central to pa Germanic culture, most of the objects mentioned in Beowulf have symbolic sat bayonets noun tenure as transition from warrior t. Reiterates the dichotomy morally ambiguous became vulnerable to attack dye TTL restraint p paper to kings throne. Root,s. En instead appointment of Hugely: ultimately irreconcilable Motifs drew recur r Inning star develop ant Inform the I Intimately connected to the oral trait. N. . which spread reputations, Indeed the spotÐ’Â «en nor d can all( stories knave. RL This meme bards tales (such as the warriors hosier,gas {cut perspective, Beowulf its her LEG Hornets Lila, generations before being The Mead-Hide The poem contemns two f Demander timid Hecklers Institutions that provide Historically. The mead-he continuously tottered the also a place of commune; nod, perhaps [ghost iron Symbols ar e bootees. Chi. Or concepts erases rite Germanic culture, most( just for the readers but also for the characters in the poem. The Golden Torque The collar or necklace that Halloween gives Beowulf is a s loyalty between her people and Beowulfand, by extension, symbolic object is reinforced when we learn that Hugely id furthering the ideas of kinship and continuity. The Banquet The great banquet at Hero after the defeat of Greened, re rider and harmony to the Danish people. The preparation the damaged mead-hall, which, in conjunction with the ban rebirth of the community. The speeches and giving of gifts, this societys interactions, contribute as well to the sense of Returning to the presentation and the transmitting of the SST placed upon the scoop. It is an Old English name for the pr harpist and poet-singer, normally a member of a royal houses shaper and conservator in England of Old Germanic poetic and honored class, sharing with his audience a critical inter commanded a mastery of the complex oral-formulaic mater prosody hardly comprehensible to lettered societies. His re than necromantic court verse: he was also a folk historian: a celebrations of heroic boldness and sacrifice, mingled with secular or Christian morality, have been preserved in later part of the Anglo-Saxon poetical corps.. It is likely that the try depended less upon the personality and talent of an individual formulaic materials with which he worked, the cooperative audience, and their common familiarity with traditional the to distinguish between the art of popular and courtly poet court glean and that perhaps of a chieftain who might TA a lay himself; or that of a warrior-singer whose function as incidental to his personal knowledge of a battle; or even the like Academe, who had no training as a singer, but who nevi art of narrative verse on Christian themes in what must have thoroughly traditional manner. The elegiac theme, a strong undercurrent in Beowulf, is cent Wanderer and The Seafarer. In these works, a happy past is precarious and desolate present. In this heroic poetry, all of greatness is measured less by victory than by perfect loyal extremity. Just for the readers but also for the char The collar or necklace that Halloween gal. loyalty between her people and Beowulf;; hemolytic object is reinforced when we lea furthering the ideas of kinship and concur The great banquet at Hero after the defy order and harmony to the Danish people. He damaged mead-hall, which, in conjunct rebirth of the community. The speeches this societys interactions, contribute as Returning to the presentation and the tram placed upon the scoop_ It is an Old English harpist and poet-singer, normally a met shaper and conservator in England of Lot and honored class, sharing with his audio commanded a mastery of the complex ROR prosody hardly comprehensible to letterer than necromantic court verse: he was alls elaborations of heroic boldness and sacra secular or Christian morality, have been part of the Anglo-Saxon poetical corps.. It depended less upon the personality and formulaic materials with which he worker audience, and their common familiarity to distinguish between the art of popular court glean and that perhaps of a chic a lay himself; or that of a warrior-singer v, incidental to his personal knowledge of a like Academe, who had no training as a is art of narrative verse on Christian theme: The elegiac theme, a strong undercurrent Wanderer and The Seafarer. In these word precarious and desolate present. In this retreats is measured less by victory dhal Taking into consideration an elegy as a genre common in world literature, and that very is condition and poetrys function, independence literatures, elegies are formally defined in Old English, elegy is more oaf mode or m of many types, all using the basic four-stress we see evidence that the poets Job as keep produced frequent occasions on which the in sadness. Like the biblical psalmist, however generalize the consequences of Times cord turning the poems into fleece, sad condemned are celebrated in the epic war songs: rings, and the great halls of kings.