97 de marzo del 2011.El cronograma de implementación de NIIF de AGROCATSA
SI NO CURSO N/A ALTO MEDIO BAJO NULO EN Presentación y revelación de estados financieros:
B.8. Ha diseñado sistemas de control interno para evaluar cumplimiento de las NIIF
Belief in the continued existence and influence of the departed members of the family and the tribe at large is very strong in the African continent. It has to be noted that the ancestors are not seen just as past heroes but that they are still very present watching over the household and directly concerned in all the affairs of the family.
As it had been stated earlier, not every dead person qualifies to become
an ancestor. This is because there is a standard set aside to determine
who will qualify as an ancestor. One such criterion is adulthood which
again is determined by marital status. Apart from being an adult, such an
adult must have died a natural death. All forms of unnatural death, be it
accident or disease may at times be attributed to the person's hidden
INTRODUCTION TO AFRICAN TRADITIONAL RELIGION
Ane. The only exemption to this law is the death of someone on the Jattle field in defense of the whole community. This in fact enhances one's reputation.
It is believed in Africa that since the ancestors are no longer visible in the physical sense, some elements of enhanced power are attributed to them. Death has given them more potentialities. The ancestors are the link between the people and the spiritual world. In other words, as the living-dead, they seem to be the best group of intermediaries between the divinities and God on the one hand and humanity on the other hand since they have full access to the channels of communicating with the Divine Being directly. Also, as intermediaries from above, they have delegated authority from God. They have the mandate to reward right conduct and punish the individual for crimes against the society.
With their delegated power and authority the ancestors naturally command fear and respect from the people. Because of this fact, great care is taken to ensure that the ancestors get befitting burial. All rites and ceremonies must be meticulously performed to avoid displeasing them. One notable aspect of the cult which has attracted much comment is the attention paid to them as well as attitude towards them. Some people regard the offerings made to the ancestors as worship.
To some extent this claim is justified because there are elements in the relationship and attitude of the living towards the ancestors that look like actual worship. For example, at the individual level there are prayers that accompany libation and the offerings made to the ancestors. In such prayers, people ask for fertility, food, life in abundance, victory in time of war and peace. It is this that the critics of African Traditional Religion have taken to be worship.
It has to be noted however that the Africans do not place the ancestors on the same footing with the divine. They do not worship them but venerate them. Though, there is the danger of veneration degenerating into worship without the worshippers knowing. This however is also true of all other world religions.
4.0 CONCLUSION
You have learnt in this unit that Africans do not see death as the end of all things even though death is seen as the inevitable end of all human beings. It is the belief that the dead are not permanently severed from relating with the living that has led to the institution of the ancestral cult.
Those that are inducted into the cult of the ancestors are those who have lived up to old age and have died peacefully or naturally. Those who
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CTH192 MODULE 3