#3E-Financial Management

[prismmediawire]

JP 3E Holdings, Inc. Enters Agreement to Acquire Majority Stake in Bloxcross, Inc.

NEW YORK, NY, May 23, 2024 — PRISM MediaWire - JP 3E Holdings, Inc. (OTC: SPZI), formerly known as Spooz, Inc., is excited to announce the signing of an agreement to acquire a majority ownership interest in Bloxcross, Inc. ("BLOX"). Bloxcross is a trailblazing digital assets innovation company, recognized for its groundbreaking platform that revolutionizes global bilateral trade, cross-border payments, and financial applications through advanced blockchain technologies. This strategic investment signifies a pivotal moment for both entities. By merging their expertise, JP 3E Holdings aims to accelerate Bloxcross's global expansion while establishing a key operational foothold for advancing trade development, particularly in critical sectors such as Energy, Eatables, and Education. John Park, Chairman, and CEO of JP 3E Holdings, expressed his enthusiasm about the agreement, stating, "We are delighted to embark on this journey of acquiring a majority stake in Bloxcross, Inc. Blox's AI-powered technology and its significant impact on global trade and payments management perfectly align with our diverse portfolio of businesses. Our previous collaboration on a cross-border trading platform has showcased the synergies between our organizations, making this acquisition a natural and strategic progression." "JP 3E Holdings is strategically positioned as a platform company with a vision to establish a sustainable ecosystem spanning from downstream end buyers to upstream raw material suppliers, and midstream delivery channels. This strategic approach aims to ensure long-term viability and consistent gross margins for the company. In line with this strategic vision, we are thrilled to announce JP 3E's investment in Bloxcross as its trade financing platform,” continued Mr Park.   According to recent evaluations, the global trade finance market size reached a substantial $10.52 trillion in 2023, underlining the immense potential of this sector. Bloxcross, with its innovative solutions and market expertise, presents a compelling opportunity for JP 3E to solidify its position as a key player in the industry. This acquisition not only enhances JP 3E's market presence but also underscores its commitment to delivering comprehensive trade financing solutions. By integrating Bloxcross into its ecosystem, JP 3E intends to offer a wide range of services tailored to meet the evolving needs of the global trade landscape. JP 3E is excited about the potential synergies and growth opportunities this acquisition brings. We are confident that leveraging Bloxcross's capabilities will enable us to drive innovation, create value for our stakeholders, and establish JP 3E as a leader in the global trade finance arena. Diego Baez, CEO of Bloxcross, Inc., echoed Park's sentiments, affirming, "At BLOX, we leverage AI-driven digital asset technologies to innovate within global payments and trade finance. Partnering with JP 3E's extensive network and portfolio of companies represents a significant milestone in our quest to deliver our services on a global scale." The agreement symbolizes a joint commitment to driving innovation, fostering growth, and expanding the reach of digital asset technologies in the global marketplace.  The transaction is expected to be completed in the next 60 days. 

About Spooz, Inc. (SPZI) now JP 3E Holdings, Inc.

Operating companies to supply the world with the vital needs of Eating, Energy, and Education (3E) which are essential needs for our everyday living and quality of life.

SAFE HARBOR ACT: Forward-looking statements are included within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934, as amended. All statements regarding the Company's expected future financial position, results of operations, cash flows, financing plans, business strategy, products and services, competitive positions, growth opportunities, plans and objectives of management for future operations or listing on an exchange - including words such as "anticipate," "if," "believe," "plan," "estimate," "expect," "intend," "may," "could," "should," "will" and other similar expressions - are forward-looking statements and involve risks, uncertainties and contingencies, many of which are beyond the Company's control and may cause actual results, performance or achievements to differ materially from anticipated results, performance or achievements. The Company is under no obligation to (and expressly disclaims any such obligation to) update or alter its forward-looking statements, whether as a result of new information, future events or otherwise. No information in this press release should be construed in any manner whatsoever as an indication of the future performance of the Company's revenues, financial condition or stock price.

Company Contact:

John K. Park, Chairman and CEO

john.park@jp3eholdings.com

Office: 732-241-0598

Websites: https://www.jp3e.com/

https://www.jp3eholdings.com/

Twitter: http://www.twitter.com/SpoozInc

Facebook: http://www.Facebook.com/SpoozInc

Email: info@jp3e.com

SOURCE: Spooz, Inc.

[testbankprovidersell]

Solution Manuals for Financial & Managerial Accounting for Decision Makers, 3e by Dyckman

contents About the Authors (pg. iii) Preface (pg. v) Brief Contents (pg. xiii) Contents (pg. xiv) Chapter 1: Introducing Financial Accounting (pg. 2)  Chapter 2: Constructing Financial Statements (pg. 42)  Chapter 3: Adjusting Accounts for Financial Statements (pg. 100)  Chapter 4: Reporting and Analyzing Cash Flows (pg. 156)  Chapter 5: Analyzing and Interpreting Financial Statements (pg. 218)  Chapter 6: Reporting and Analyzing Revenues, Receivables, and Operating Income (pg. 270)  Chapter 7: Reporting and Analyzing Inventory (pg. 326)  Chapter 8: Reporting and Analyzing Long-Term Operating Assets (pg. 372)  Chapter 9: Reporting and Analyzing Liabilities (pg. 412)  Chapter 10: Reporting and Analyzing Leases, Pensions, and Income Taxes (pg. 460)  Chapter 11: Reporting and Analyzing Stockholders’ Equity (pg. 516)  Chapter 12: Reporting and Analyzing Financial Investments (pg. 562)  Chapter 13: Managerial Accounting: Tools for Decision Making (pg. 618)  Chapter 14: Cost Behavior, Activity Analysis, and Cost Estimation (pg. 648)  Chapter 15: Cost-Volume-Profit Analysis and Planning (pg. 684)  Chapter 16: Relevant Costsand Benefits for Decision Making (pg. 726)  Chapter 17: Product Costing: Job and Process Operations (pg. 768)  Chapter 18: Activity-Based Costing, Customer Profitability, and Activity-Based Management (pg. 822)  Chapter 19: Additional Topics in Product Costing (pg. 862)  Chapter 20: Pricing and Other Product Management Decisions (pg. 894)  Chapter 21: Operational Budgeting and Profit Planning (pg. 926)  Chapter 22: Standard Costs and Performance Reports (pg. 972)  Chapter 23: Segment Reporting,Transfer Pricing, and Balanced Scorecard (pg. 1014)  Chapter 24: Capital Budgeting Decisions (pg. 1058)  Appendix A: Compound Interest and theTime‑Value of Money (pg. 1108)  Glossary (pg. 1131) Index (pg. 1141) Read the full article

[otiskeene]

Elite Unveils New Generative AI Time Entry Capability

Elite, a prominent provider of financial and practice management solutions to law firms, has introduced a groundbreaking time entry capability for users of their 3E platform. This innovation harnesses the powerful machine learning and generative AI capabilities offered by Microsoft.

Building upon the Always-on Time passive time capture functionality introduced by Elite in 2022, this new feature aims to enhance timekeeping accuracy and minimize data-entry errors for legal professionals. It seeks to further automate the time recording process by integrating generative AI technology from the Microsoft Azure OpenAI Service. With just a simple click, this technology can now create a draft timecard narrative, using the wealth of data within 3E.

Elisabet Hardy, the head of product at Elite, emphasized their commitment to innovation in order to support the law firms of the future. They aim to reduce the administrative burden and costs associated with tasks like time entry. By incorporating this AI capability into 3E, law firms can potentially make significant strides in improving realization rates and expediting their 'work to cash lifecycle.' This collaboration with Microsoft signifies the promising future where AI and machine learning are harnessed to enhance law firm business operations.

This new AI-driven time entry feature is currently available to 3E customers using the most recent release of the cloud-based version of Workspace (1.17.0).

Read More - https://bit.ly/44mA4CR

[univpdf]

Fundamentals of Corporate Finance (3rd Global Edition) – eBook

Fundamentals of Corporate Finance (3rd Global Edition) – eBook PDF Berk/DeMarzo/Harford’s Fundamentals of Corporate Finance, 3rd Global Edition (PDF) applied perspective cements your understanding of modern-day core principles, emphasizing problem-solving and real-life financial management practices—all in a clear valuation framework. MyFinanceLab for Fundamentals of Corporate Finance 3e (Global)…

[etextbooky]

Fundamentals of Corporate Finance (3rd Global Edition) – eBook

Fundamentals of Corporate Finance (3rd Global Edition) – eBook

Fundamentals of Corporate Finance (3rd Global Edition) – eBook PDF Berk/DeMarzo/Harford’s Fundamentals of Corporate Finance, 3rd Global Edition (PDF) applied perspective cements your understanding of modern-day core principles, emphasizing problem-solving and real-life financial management practices—all in a clear valuation framework. MyFinanceLab for Fundamentals of Corporate Finance 3e (Global)…

[digitalebookpdf]

Fundamentals of Corporate Finance (3rd Global Edition) – eBook PDF

Fundamentals of Corporate Finance (3rd Global Edition) – eBook PDF

Fundamentals of Corporate Finance (3rd Global Edition) – eBook PDF Berk/DeMarzo/Harford’s Fundamentals of Corporate Finance, 3rd Global Edition (PDF) applied perspective cements your understanding of modern-day core principles, emphasizing problem-solving and real-life financial management practices—all in a clear valuation framework. MyFinanceLab for Fundamentals of Corporate Finance 3e (Global)…

[pdfforlife]

Fundamentals of Corporate Finance (3rd Global Edition) – PDF

Fundamentals of Corporate Finance (3rd Global Edition) – PDF

Fundamentals of Corporate Finance (3rd Global Edition) – eBook PDF Berk/DeMarzo/Harford’s Fundamentals of Corporate Finance, 3rd Global Edition (PDF) applied perspective cements your understanding of modern-day core principles, emphasizing problem-solving and real-life financial management practices—all in a clear valuation framework. MyFinanceLab for Fundamentals of Corporate Finance 3e (Global)…

[ebouks]

Global Financial Accounting and Reporting: Principles and Analysis

Global Financial Accounting and Reporting: Principles and Analysis

Global Financial Accounting and Reporting: Principles and Analysis Walter Aerts, Peter Walton “Global Financial Accounting and Reporting 3e” provides a complete companion to financial accounting that takes management students with no previous knowledge of accounting from the mechanics of how financial records are structured through to being able to understand and analyze published consolidated…

[nagisasstunningpersonality]

About Assassination Classoom Characters - Isogai Yuuma

Our resident ikemen.

Isogai’s defining characteristic is pretty much ‘good at everything’. Assassination, sports, academics, looks, personality. He quite literally has it all. 

His warm, caring, and humble personality stop others from truly resenting him for it, though. 

It says that “poor” is his only bad trait, but honestly I don’t think that even really counts. His financial situation has probably even stood to help him develop into such a modest and caring guy. 

His main function, being a leader and the male representative for 3E, is the boost in morale he gives. He’s super approachable, so he’s a leader everyone can trust. 

On being super caring, it should be noted that his prized possession is his family, along with Maehara. Clearly, on top of how naturally sweet that is, it goes to show that he doesn’t prioritise material things so highly. 

A very important, yet often overlooked part of Isogai is his backstory. 

It’s super tragic, but his father died due to a traffic accident during his first year at Kunugigaoka. Whilst the inheritance was enough to keep him afloat in a shabby apartment, paying for his and his younger siblings’ school fees with just his (apparently sick) mother’s part time salary isn’t enough. 

His determination to help his mother is why he defies the school policy about part time jobs. It’s clear he’d do anything to help them. From the korotan art, we can see his siblings were actually rather young, so it seems to me than Isogai might be taking on an almost parental role when it comes to them. 

It also makes even more sense, knowing he lost one of them, that his family is his most treasured thing. 

Despite all of this, though, it really seems that Isogai manages to keep his head above water. Even with his father’s death, his grades didn’t slip. The only reason he’s in 3E is for breaking the part time job policy. 

A part of me wonders if his mother puts a little bit too much pressure on him, but with Isogai I can almost imagine it’s 100% voluntary.  

Something somewhat positive out of this is that Isogai really looks up to Karasuma. It’s definitely possible that he sees him as the closest thing he has to a father figure, and it’s really good for him to have someone like that. 

His fashion style, though cheap, manages to look presentable and almost cool. Irina mentions that he’s a little bit proper with his style, though. Maybe Isogai is a little concerned about his perfect image, deep down. 

Notably, though, the way he speaks (in Japanese at least) is very casual, relaxed, ‘teen boy’ speak. 

Of course, being number one ikemen, Isogai is very popular. 

He’s one of the few students who still receives love letters and the like from even the main campus. 

He’s too busy to date, though. Unlike Maehara, he’s not really girl crazy. Part of me thinks this might be due to his relationship with his mother, but he has a decent amount of respect for girls. He doesn’t want much part in Maehara’s lewd conversations. 

A little like Maehara actually, I think he gets along well with a lot of people, but he only really has one super close friend. He knows his entire dating history, apparently, which seems like quite a feat. 

I like to imagine them just hanging out, Maehara ranting about some new girl he’s interested in. It seems like Isogai is just nodding along and tuning him out, but he’s actually taking very good mental notes. 

Kataoka seems like his next closest friend, due to their ‘work relationship’. It’s said she’s really good at reassuring him in those rare moments he does feel a little down, though. 

He’s very often used as a go between or mediator for people. He can talk to most without stirring up bad feelings, since he’s diplomatic like that. Specifically, he has no fear talking to Karma, where some others are a little put off. 

Apparently he finds the Terasaka squad a little concerning... I can see why, though. I’m not sure they have the same core values. There’s no real dislike though. 

Sometimes, his classmates look out for him, and can tell when he really just needs to take a break. It feels to me at least like Isogai isn’t so proud to ignore them, and would step down for a bit. 

In summary, can Isogai be any more perfect? Maybe he’s a tiny bit of a mary sue, but it’s kind of impossible to hate him. It’s a good thing, I guess, that Matusi didn’t make his role crazy hyper important to the plot as a whole. That being said, I would love to see more depth about him pushing himself too far for the sake of others, as it seems to me he’d easily be in danger of doing that. 

MASTERLIST

[gronglegrowth]

Who is Lathla?

Lathla is a Dunmeri Telvanni Dust Adept. She was born 3E 399, so by the time of Morrowind she is 28; by Skyrim she is in her 200s.

During the events of Morrowind, while Nerevarine Varyn is living up to his destiny, Lathla is doing work for both House Telvanni and House Dres. Eventually she stumbles across knowledge of the skyport Subo-Lathla, and decides to restore it to working order as it has clearly seen better days. She then manages to establish a small airship travel network, getting financial aid from her House masters and getting labor from slaves. The airships are Netch-based; seating and platforms are built on top of a few Netches and banners are hung from said platforms.

During the Oblivion crisis, Subo-Lathla is destroyed again, and this time Lathla spends many, many years attempting to restore it, but by this time no one wants to aid her again as the Daedra invasion took a lot of resources from everyone.

The Argonian invasion made further difficulties for Lathla, and by this point she decided to join the Telvanni in the fight back as a Dust Adept. Here she learned the ash magic.

Come Skyrim, Lathla is highly skilled Dust Adept, and just seeks to live out the rest of her life... until, of course, she discovers an airship in Skyrim.

[coursekosh]

CourseKosh - Find the best online courses for your career.

Carrier Choice after twelfth Commerce

With the CBSE just declared the Class twelfth outcomes, a great deal of understudies like you with Commerce foundation are searching for Career Guidance for Courses after twelfth Commerce stream.

I, at the end of the day, did my twelfth in Commerce and can identify with your current vulnerability and uncertainty as a main priority.

Wherever you should head, you would be asked a similar inquiry, "Such a huge number… .?"

A few understudies are away from what they need to seek after as a Career decision by beauty of God they have had the option to make sure about the imprints for it as well and are somewhat arranged.

In any case, where dominant part of the understudies lie is with vagueness about what should they pick after Class twelfth and what choices are really accessible dependent on their imprints in Class 12!!!!

I'm composing this article to help understudies like you to have the option to settle on the correct profession decision…

"Aspiration is the initial step to progress, second is ACTION!!!"

All in all, as a Commerce understudy, you need to assess what is your desire, what energizes you personally, where do you see yourself in a long time from now?

Pick your AMBITION astutely, at that point make a move to emerge your desire!

If we pick a profession that coordinates our inclination and our capacity, we have just made the main right stride!

So how to settle on the correct decision?

How to discover what energizes you?

The most ideal approach to do so is to do a great deal of HOMEWORK-do great measure of research and afterward choose where to head!!!

Just to help you, I have gathered a couple of vocation alternatives that you can investigate!

1.B.Com ( Bachelor of Commerce)

Most Commerce understudies need to seek after this course basically in light of the high worth this capability holds when done from a rumored University/school.

Under BCom, there are three most mainstream courses, specifically BCom or BCom-General, BCom (Honors) and BCom LLB. The BCom or BCom-General is additionally alluded to as BCom-Pass by numerous colleges.

In the BCom course, up-and-comers are encouraged center subjects identified with business and money. In the three-year span, the applicants are offered choices to browse a couple of elective subjects as well. The program is typically spread more than six semesters during which the understudy is instructed points like monetary bookkeeping, corporate expense, financial aspects, organization law, reviewing, business the executives, and so forth The course likewise opens up the road to go in for additional higher courses like M.B.A( Master of Business Administration) or potentially other Vocational courses.

Numerous Universities offer this course and getting a passage relies upon you being shortlisted by the school. It is for the most part a long term program.

2.B.B.A (Bachelor of Business Administration)

It is a 3 years in length Degree course offered by numerous Private universities.

BBA can be sought after in full-time just as correspondence mode. There are different BBA specializations one can look over like Human Resource Management, Finance, Sales and Marketing and Information Technology.

The value of the Qualification again relies on from where the course has been finished. Post finish, one may likewise follow it up with a M.B.A. (Expert of Business Administration) Degree as well!

3.B.M.S.( Bachelor of Management Science)

It is a long term long degree course including a high level investigation of the administration rehearses utilized in business/corporate firms, as likewise fundamental ideas in human asset training, for example, worker maintenance, work relations, and comparable critical thinking.

The program is spread more than 6 semesters, enduring more than a half year each, and concerning least qualification, hopeful applicants need to achieve the Higher Secondary (10+2) capability with a base total score of half, for applying to the course.

Admission to the course is offered based on the competitor's exhibition in a pertinent passage test.

Effective alumni of the course in the nation can investigate rewarding work openings in driving public and private area associations as Bankers, Budget Planners, Quality Specialists.

4.LAW

Customarily just Graduates were permitted to seek after L.L.B. Yet, presently a few universities are offering a 5 Year Integrated Law course combined with different Qualifications for Law to be taken up by understudy's privilege after twelfth norm.

These Integrated courses are blend of a Degree course and customary L.L.B. course. For instance B.Com.& L.L.B./B.A.& L.L.B. and so on

There are many open positions in the wake of taking up Law starting from work in any law office at or to fire up on one own private practice, start a counseling firm or even beginning an own law office!

5.CHARTERED ACCOUNTANT( C.A)

C.A. represents Chartered Accountant, quite possibly the most rumored courses in India.

To turn into a C.A., one needs to effectively finish CA Exams alongside Internship needed under the ICAI (Institute of Chartered Accountants of India).

twelfth Commerce pass understudies may begin by applying for CPT (Common Proficiency Test) led by ICAI.

Contemplating associated with turning out to be C.A. is extreme. It requires a great deal of tirelessness from the understudy. And yet, the vocation possibilities are bounty!

In the wake of turning into a C.A, open positions open up in Finance divisions in Private organizations just as Government Enterprises or even beginning working freely, offering conference benefits just as working as a private examiner who might be employed by organizations and organizations!

6.CMA( Cost Management Accounting)

At present ICWA course has been renamed to CMA which represents Cost Management Accounting. This course gives you an inside and out information to oversee business inside the accessible assets. As a cost bookkeeper, you need to gather and examine the monetary data from all the territories of an organization.

This course contains three phases, for example CMA Foundation, CMA Intermediate and CMA Final. You can seek after this course through correspondence or through online from a licensed college.

7.C.S. (Organization SECRETARY) COURSE

For Statutory Compliance, an organization secretary is required! Furthermore, to turn into a C.S., one needs to show up for Company Secretary Course run by ICSI (Institute of Company Secretaries of India) The ICSI gives preparing and training to lakhs of hopeful Company Secretaries.

If there should be an occurrence of twelfth Commerce passed understudies, to get chosen for the C.S. course offered by ICSI, they should experience a 3 phase program. The three projects are-

Establishment Program

Chief Program

Proficient Program

Discussing open positions, undoubtedly, private area gives plenty of open positions under Compliance office.

Global QUALIFICATIONS

With the present GLOBAL open doors accessible to understudies, it would be inadequate in the event that I don't discuss International Qualifications which are currently accessible in India !!!

1. CPA US (Certified Public Accountants)

Much the same as Chartered Accountants (CA's) are allowed a permit to rehearse the calling of Accountancy and Taxation in India, also Certified Public Accountants (CPA) are conceded the permit to rehearse in US. In certain nations, these certified bookkeepers are called Chartered Accountants (CA's) and in certain nations these are called as Certified Public Accountants.

This Accounting capability is called Certified Public Accountant in the US and to turn into a CPA, a Candidate is needed to satisfy the 3E's for example

1.Education

2.Examination

3.Experience

To turn into a Certified Public Accountant, an applicant needs to effectively clear all the tests led by the American Institute of Certified Public Accountants (AICPA). This is a uniform test led by the AICPA and is the equivalent across all the 55 states in the US.

Nonetheless, the qualification prerequisite and the experience needed to turn into a Certified Public Accountant changes from state to state and various states have commanded distinctive qualification necessities as controlled by their particular state sheets of bookkeeper and is just legitimate in US.

2. CPA Canada

Like the states in the US, Canada has areas, and every region has its own provincial bookkeeping body. Canada has taken a strong move by combining its bookkeeping capabilities (CA, CMA and CGA) into one major "CPA "assignment. The cycle has been finished with much achievement.

To begin, applicants ought to adhere to the principles appropriate to their status.

Essential for CPA PEP( Professional Education Program)

•Complete a four year college education in applicable fixation, for example B.Comm with a bookkeeping major

•Complete the essential learning characterized in The CPA Competency Map

•Complete at any rate 120 credit hours or likeness instruction

Nonetheless, similar to CPA US, CPA Canada is likewise Province savvy and is substantial just in Canada !!!

3.CIMA(Chartered Institute of Management Accountants)

Much the same as CMA in India, CIMA is an International expert assemblage of the executives bookkeepers situated in UK.

CIMA is an administration bookkeeping capability which zeros in additional on costing, money bookkeeping, and key business abilities it is a global capability in numerous nations.

CIMA centers around the general achievement which incorporates Corporate Strategy, monetary administration, hierarchical administration, and so forth

Notwithstanding, CIMA can be an extra and might help on the off chance that you are working with a British organization in zone of Accounting or Controlling. In any case putting time in CIMA first without seeking after any Indian Qualifications won't help a lot.

4.ACCA (ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS)

ACCA (Association of Chartered Certified Accountants) is a UK Based Accountancy body which is perceived in 181 nations.

It is the worldwide body for Professional Accountants.

In layman's language, it is known as a GLOBAL CA!

It gloats of a Global Reputation which is over 100 years of age and spread across 181 nations across the globe with more than 7,110 affirmed businesses across

also read:- best courses after 12th

[prismmediawire]

Power Engineering Corporation (PEC), a subsidiary of JP 3E Holdings, Inc. (OTC: SPZI), Announces Joint Venture with Bloxcross

CLEARWATER, FL, May 22, 2024 — PRISM MediaWire - Power Engineering Corporation (PEC), a subsidiary of JP 3E Holdings, Inc., formerly Spooz, Inc. (OTC: SPZI) announces a joint venture with Bloxcross (BLOX) to expand business operations in the Middle East and North Africa (MENA) region. This venture will focus on the Oil and Gas, Healthcare, Construction, and Commodities sectors.

https://www.pec.com.qa

https://www.blox.global

The initial transaction will begin with PEC’s dedicated Oil and Gas vertical. Blox will finance its current trading activities. This Memorandum of Agreement (MOA) outlines the steps to implement the Trade Financing Platform for PEC’s global trade deals. PEC will direct trade transactions through its subsidiaries and partners to Blox for funding and payment processing. In return, Blox will provide substantial financing and funding partners to support the deals, along with the global digital infrastructure necessary for secure and efficient transactions.

Blox delivers a customized, comprehensive solution for PEC Holdings, Inc. This solution will enable PEC to create vendor accounts, fund them, send payments on behalf of their customers anywhere in the world, and produce proof of delivery, activity reports, and profit and loss statements. 

"By combining PEC’s expertise in the Oil and Gas, Healthcare, Construction, and Commodities sectors with Bloxcross's innovative AI-powered trade financing solutions, we are poised to unlock tremendous opportunities and drive substantial growth. This partnership will enhance our operations and deliver exceptional value to our partners and customers." states John Park, Chairman, and CEO of JP 3E Holdings.

Diego Baez, CEO of Bloxcross, Inc., confirms: "This joint venture between Bloxcross and PEC in Qatar will drive growth with expansion in the MENA region. Our goal is to continue expanding our global footprint and provide a comprehensive worldwide Trade and finance solution for our clients."

Dr. Ali Rana Sajad, CEO of PEC Holdings, Inc., shared his excitement, by saying: "This partnership promises mutual growth and prosperity. I look forward to discussing this opportunity further."

About Spooz, Inc. (SPZI) now JP 3E Holdings, Inc.

Operating companies to supply the world with the vital needs of Eating, Energy, and Education (3E) which are essential needs for our everyday living and quality of life.

SAFE HARBOR ACT: Forward-looking statements are included within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934, as amended. All statements regarding the Company's expected future financial position, results of operations, cash flows, financing plans, business strategy, products and services, competitive positions, growth opportunities, plans and objectives of management for future operations or listing on an exchange - including words such as "anticipate," "if," "believe," "plan," "estimate," "expect," "intend," "may," "could," "should," "will" and other similar expressions - are forward-looking statements and involve risks, uncertainties and contingencies, many of which are beyond the Company's control and may cause actual results, performance or achievements to differ materially from anticipated results, performance or achievements. The Company is under no obligation to (and expressly disclaims any such obligation to) update or alter its forward-looking statements, whether as a result of new information, future events or otherwise. No information in this press release should be construed in any manner whatsoever as an indication of the future performance of the Company's revenues, financial condition or stock price.

Company Contact:

John K. Park, Chairman and CEO

john.park@jp3eholdings.com

Office: 732-241-0598

Websites: https://www.jp3e.com/

https://www.jp3eholdings.com/

Twitter: http://www.twitter.com/SpoozInc

Facebook: http://www.Facebook.com/SpoozInc

Email: info@jp3e.com

SOURCE: Spooz, Inc.

[testbankprovidersell]

Test Bank for Financial & Managerial Accounting for Decision Makers, 3e by Dyckman

contents About the Authors (pg. iii) Preface (pg. v) Brief Contents (pg. xiii) Contents (pg. xiv) Chapter 1: Introducing Financial Accounting (pg. 2)  Chapter 2: Constructing Financial Statements (pg. 42)  Chapter 3: Adjusting Accounts for Financial Statements (pg. 100)  Chapter 4: Reporting and Analyzing Cash Flows (pg. 156)  Chapter 5: Analyzing and Interpreting Financial Statements (pg. 218)  Chapter 6: Reporting and Analyzing Revenues, Receivables, and Operating Income (pg. 270)  Chapter 7: Reporting and Analyzing Inventory (pg. 326)  Chapter 8: Reporting and Analyzing Long-Term Operating Assets (pg. 372)  Chapter 9: Reporting and Analyzing Liabilities (pg. 412)  Chapter 10: Reporting and Analyzing Leases, Pensions, and Income Taxes (pg. 460)  Chapter 11: Reporting and Analyzing Stockholders’ Equity (pg. 516)  Chapter 12: Reporting and Analyzing Financial Investments (pg. 562)  Chapter 13: Managerial Accounting: Tools for Decision Making (pg. 618)  Chapter 14: Cost Behavior, Activity Analysis, and Cost Estimation (pg. 648)  Chapter 15: Cost-Volume-Profit Analysis and Planning (pg. 684)  Chapter 16: Relevant Costsand Benefits for Decision Making (pg. 726)  Chapter 17: Product Costing: Job and Process Operations (pg. 768)  Chapter 18: Activity-Based Costing, Customer Profitability, and Activity-Based Management (pg. 822)  Chapter 19: Additional Topics in Product Costing (pg. 862)  Chapter 20: Pricing and Other Product Management Decisions (pg. 894)  Chapter 21: Operational Budgeting and Profit Planning (pg. 926)  Chapter 22: Standard Costs and Performance Reports (pg. 972)  Chapter 23: Segment Reporting,Transfer Pricing, and Balanced Scorecard (pg. 1014)  Chapter 24: Capital Budgeting Decisions (pg. 1058)  Appendix A: Compound Interest and theTime‑Value of Money (pg. 1108)  Glossary (pg. 1131) Index (pg. 1141) Read the full article

[libertineangel]

Some more on Tamriel’s Merchant Guilds

I don’t know why my brain keeps pouring this shit out but whatever.

The first Merchants Guild Of Tamriel was formed in 2E 325, shortly after the passing of the Guild Act, by a wealthy group from various industries in the Imperial City who saw the benefits of combining their influence to manage trade and commerce, at first just in the city but quickly expanding their ambitions. They believed in rigid hierarchy and upholding social order, and life was made very difficult for aspiring merchants who refused to play by their rules, with few being able to establish any sort of business without joining and accepting the limits placed upon them in accordance with their social standing.

They were largely unopposed until 2E 400, when the Second Merchants Guild was formed in Wayrest. Its founder was Antoine Beauclair, who became an apprentice to a company trading in salt and other food preservatives in his teens and rose to leadership shockingly quickly, a political and economic genius when it came to predicting and navigating the ever-shifting loyalties and conflicts of High Rock, a skill which only became more useful with the onset of the Interregnum. His guild, in stark contrast to the original, was built on principles of fair play and friendly competition, welcoming any merchant who sought entry, and it quickly grew first through Tamriel’s major ports and then further inland until it was a significant market power; it was unusually decentralised for a major organisation, and much of its success can be attributed to local leaders being allowed a large degree of autonomy, operating in ways best suited to the cultures around them rather than in accordance with the requirements of its far-off masters.

This adaptability proved to be crucial, as the Merchants Guild Of Tamriel’s insistence on maintaining its traditional structure and operation was disastrous as the Interregnum worsened, and the guild collapsed entirely during the Three Banners War while the Second Merchants Guild had little difficulty reshaping itself into a loose confederation that managed to weather the storm. It continued expanding and shrinking as necessary for centuries, though it never quite reached the power and size it attained at its peak.

Then, in approximately 3E 340, the Imperial Merchants Guild was formed. Heir to a glassware business catering to the upper classes, Crito Gravius possessed almost as much political and business acumen as Beauclair but none of the integrity, and he saw the formation of a new guild as a way to vastly increase his power base. The group of fellow merchants he founded it with quickly found themselves his subordinates rather than allies, and a combination of ruthless business practices and underhanded dealings quickly established it as the foremost financial power in the Imperial City and soon much more, with the Second Merchants Guild’s committment to fairness and decency unable to withstand this cutthroat new onslought, returning it once again to a small and loose collection of traders now facing significant pressure and threat.

Following the Merchants Guild Crisis of 3E 426 the Second Merchants Guild was once again the only organisation of its kind, but almost a century of pressure would take time to overcome and the Oblivion Crisis only compounded its difficulties, and by the time of the Void Nights only a handful of stout-hearted traders kept the name alive, and most considered the guild something of an antiquated joke.

[tesworldthink]

Tsaesci / Цаэски

Tsaesci (pronounced Say-es-see[2] or Say-chee[3]) are a race of vampiric serpent folk and/or humans, hailing from the continent of Akavir.[4] They originated from the Wandering Ehlnofey, just as the Atmorans and Yokudans did.[5]

A silver Akaviri mask bearing the likeliness of a Tsaesci.[1]

History

The First Tsaesci Invasion

For thousands of years, the Tsaesci lived, and presumably thrived, on Akavir, without disturbing or being disturbed by Tamriel. Late in the First Era, around 2703, the Tsaesci invaded Tamriel, at a time when the Cyrodilic Empire was still fairly small. This invasion is usually credited with forcing the Colovian Empire to officially join the Cyrodilic Empire, under then-Emperor King Reman I. The invaders managed to fight their way through northern Tamriel, into the Jerall Mountains near Bruma. Reman eventually defeated the Tsaesci, trapping them at Pale Pass and cutting off their supply lines until they died or fled back to Akavir.[6]

After their defeat, the Empire granted amnesty to many of the remaining Tsaesci men, including taking them on in key political and military roles. The Tsaesci presumably bred into the Imperial families, as Tsaesci surnames are now considered a thing of pride among Imperial nobility. There are rumored to be small clans of "true" Akaviri still on Tamriel, though the details are inconsistent. The military prowess of the Tsaesci was one of the key reasons the Empire was able to expand as successfully as it did.

A Serpent King

At the end of the First Era, in 1E 2920, a Tsaesci Potentate named Versidue-Shaie was advisor to Emperor Reman III as part of the emperor's attempt to conquer Morrowind. A theory states that the Potentate was secretly plotting to eliminate the royal family (another possible source of their depiction as "snake-men"), and eventually succeeded. The heirs of Reman III were all killed, in battle or by hired assassins, and eventually Reman himself died without a successor. The Potentate assumed command of the Empire, and ruled for over 300 years before being assassinated by the Morag Tong. His son then ruled for another 100 years, before he was also assassinated and the Elder Council put an Imperial back on the throne. At that point, the Tsaesci and Akavir in general disappeared from historical record, until the time of Uriel V and his Akaviri invasion.

Founder of the Fighters Guild

In 2E 320, a Tsaesci warrior, Dinieras-Ves "the Iron" presented to Potentate Versidue-Shaie, amidst the chaos of constant revolts and financial bankruptcy within the empire a solution to the plaguing issues. He suggested an order of mercantile warriors, named the Syffim, hired by the aristocracy which would serve in place of a standing army, as well as a percentage of the profits being invested back into the imperial treasury, effectively solving two of Versidue-Shaie's biggest issues. Following the Guilds Act, the Syffim was renamed to the Fighters Guild, an already popular name for the organisation and legitimised as an order. Versidue-Shaie's successor, Savirien-Chorak reformed the empire's army, breaking the reliance on the Fighters Guild for military capacities. Following the reforms, the Fighters Guild was reduced to more mercenary based work and Dinieras-Ves disappeared into obscurity.

Uriel and the Tsaesci

Around 3E 290, near the end of his reign, Emperor Uriel Septim V launched an invasion of Akavir.[7]Uriel had mostly succeeded in stabilizing his empire on Tamriel, including retaking lands recently lost to revolt, and was anxious to focus the might of the Empire outside of itself. Relying primarily on information retained from the First Era Potentates, and extensive reconnaissance of the areas between Akavir and Tamriel, the Emperor launched a military initiative to conquer the small island kingdoms in the Padomaic Ocean, to the east of Morrowind, most notably, Black Harbor, which served as a base for the Imperial navy.[7] When he finally reached Akavir itself (far to the east of Tamriel), he landed in the kingdom of Tsaesci, on the southeastern Akaviri coast.

According to the official record of the invasion, it was initially successful, but primarily due to a lack of Tsaesci resistance. Once the Tsaesci armies decided to put up a fight, the Imperial armies were routed in short order, with nearly the entire invasion force lost. Only a fraction of one naval fleet managed to return across the ocean to safety back home. The Emperor himself was killed before he was able to flee Akavir, and to date there have not been any subsequent attempts to invade the continent. In addition to the obvious military prowess of the Tsaesci, there are persistent rumors that the Tsaesci mages possess very potent abilities, including changing the weather patterns off the Akaviri coast, and large-scale disruption of magical communication lines.

Anatomy

The continent of Akavir, in general, is the least understood of all of Nirn's continents. Only three times in recorded history have inhabitants from the two continents mingled, all three being military invasions, two of which involved the Tsaesci. Thus, the Tsaesci are the only race on Akavir that the majority of Tamriel has even heard of. What little we do know about Akavir's other races mostly derives from accounts related to the Tsaesci Potentates during the late First and early Second Eras.

Even though the Tsaesci are the best known of Akavir's inhabitants, very little is known about them, and much of it is contradictory or cryptic. Within the current lore of Tamriel, there are two quite different depictions of the Tsaesci. Some evidence seems to indicate that they are humans, much like the Nords and Redguards from their respective continents. Other evidence, however, paints a much stranger picture, as vampiric snake-like creatures that feed on humans.[4] One source says that the serpentine beings are tall and beautiful with golden scales.[4]

Serpentine folk

Early depictions of the Tsaesci almost invariably describe them as having the upper body of a man but the lower body of a snake. The most direct evidence of these "snake folk" comes from Mysterious Akavir, which claims that the vampire snakes of Tsaesci ate all of the humans that once lived on Akavir.[4] The reputability of this book is frequently questioned, however, as few of its other claims have been independently verified.[citation needed]A much more reliable source is the series of 2920 books that describe the events that ushered in the Second Era. One of the key elements of this series is the plot by the Tsaesci Potentate, a close adviser to Emperor Reman III, to have the king and his heirs assassinated, and assume the throne in his place.[4] Though the books are written in a narrative, as opposed to a historical style, they are extensive, detailed, and the author is considered to be quite credible. These books explicitly describe the Tsaesci Potentate, and his son, in serpentine terms (as "eels", moving by "slithering", etc.) An obscure text known as "And We Ate It To Become It" purporting to be the Tsaesci's version of the creation myth, is strongly steeped in snake-like and reptile-like symbolism and phraseology.[UL 1]

In The Elder Scrolls Online, a reward for a quest in Stonefalls to bless the bones of those who died in the Second Akaviri Invasion has the following description: "These gauntlets were designed to choke the scaled throats of the Akaviri invaders." More evidence of this serpentine physiology comes from veterans of the Second Akaviri Invasion: Fedrasa Andrethi, who has become terrified of any reptile she sees since the war, especially lizards, and Denskar Earth-Turner, who refers to the Akaviri as "the Snakes."[8] It is also supported by Priestess Brela, who states the Akaviri were "Snake men."[9]

Men

Other written accounts of the Tsaesci seem to contradict the popular legend, however. A religious text on the Imperial creation myth, The Annotated Anuad, lists the Tsaesci alongside the Redguard and Nedes as one of the races of men. A detailed report of Uriel V's invasion of Akavir, which first attempted to conquer Tsaesci, describes them as mounted men, and makes no mention of snake-like qualities.

In addition, the Tsaesci had a very strong influence on Imperial culture dating from the early Second Era, including being the genesis for the Fighter's Guild and Imperial Blades. Despite this, there are no pictorial depictions, or any other physical evidence, that would indicate that the Tsaesci were anything other than human. The question has been further complicated by a recent re-discovery of a Tsaesci fortress, deep in the Pale Pass on the Cyrodiil - Skyrim border. The remains of the Tsaesci found inside, including the apparition of a Tsaesci officer, all appeared entirely human. The Tsaesci also interbred heavily with the aristocracy of the time. Modern-day nobles consider it a high honor to possess a Tsaesci surname and facial features.

During one of the invasions, the Akaviri built Sky Haven Temple as explained by Esbern during the events of Skyrim.[10] And inside the Temple lies Alduin's wall, built during their occupation of Skyrim. In the third panel, the Akaviri are kneeling before the Dragonborn and are depicted as humanoid figures which may mean they are human.[10]

Theories

There are a variety of theories that attempt to explain this contradiction. The most clear-cut are simply that one or the other of these conflicting images of the Tsaesci are simply wrong. Many scholars have attempted to reconcile the contradiction in a more practical manner. Some of the better-known theories are:

The Tsaesci are entirely human, as noted above.

The Tsaesci are entirely snakes, but have enslaved the humans on their continent (instead of eating them) and use the humans to make up the bulk of their armies. Goblins were also said to be the slaves of the Tsaesci.[4] As political savants, the Tsaesci were wise enough to limit their direct interaction with humans from other lands to only high-ranking nobles of both races. In this case, both the snake people and their human slaves would be considered Tsaesci, with the humans being able to blend in with Imperial society. Since the invading armies of the Tsaesci were more often referred to as "Akaviri" instead of "Tsaesci", it would seem the invasions mainly consisted of human Akaviri footsoldiers, with the Tsaesci only being present as high-ranking officers. This also puts a slightly different spin on the "amnesty" granted by Reman I -- it may have been more of an asylum for the human slaves against their Tsaesci masters.

The final theory is that there were two races of beings, one human and one snake-like. It is worth noting that the humans are never directly referred to as "Tsaesci" but usually as "Akavir". This supports the idea of two different races. During the two invasions the human Akavir still lived but sometime after the Empire's failed invasion, they were wiped out by the snake-men, the Tsaesci. Thus today there are no humans on Akavir.

Culture

Regardless of which of the views of the Tsaesci people are correct, there is a good bit of information available on their culture, dating from the time of their first invasion. They were known as powerful warriors, especially when mounted, and are very disciplined soldiers. Their battle prowess made them ideal as guardsmen, and by the Third Era, the descendants of Akaviri men were training nearly the entire Imperial Army, Imperial Guard, and made up the bulk of the Fighter's Guild and the Emperor's personal guard. The Emperors of Cyrodiil also traditionally kept a Tsaesci advisor, or Potentate, on hand.

The Tsaesci fought with daikatana blades, and wore dragonscale armor, their army gear became the source of most of the traditional raiment and banners of the Blades. They also apparently had tamed, and perhaps even rode, the Akaviri dragons in battle. The red dragon was eventually adopted as the main symbol of the Imperial Septim Dynasty. Of particular note, Reman I was the Emperor who instituted the tradition of lighting the dragonfires and was ruling Cyrodiil at the time of the Tsaesci invasion.

In addition to being powerful individual warriors, the Tsaesci are very potent as a unified military force. A relatively small invasion force managed to fight its way through all of Skyrim, and into the northern Jerall Mountains, before ultimately being stopped only by the combined armies of Cyrodiil, Colovia, and their allies. When Uriel V invaded Akavir, with as large an army as he dared pull out of Cyrodiil, he was soundly defeated by a Tsaesci army that, by all reports, was barely even seen before they struck. The military prowess of the Tsaesci so impressed Reman I that he granted amnesty to any Tsaesci left on Tamriel after their failed invasion and promoted a Tsaesci adviser to the high political office of Potentate.

They seem to make buildings of stone as evidenced by Cloud Ruler and Sky Haven Temple. They have blood seals that can only be triggered by a specific kind. The Tsaesci appear heavily based on both Imperial China and feudal Japan. The Chinese influence in the Tsaesci culture can be seen from their architectural style as well as their status as the most powerful kingdom in Akavir, which reflects pre-modern China's traditional status as the most powerful kingdom in East Asia. The Japanese influence can be seen from their weapons, the katanas, and dai-katana, which are traditional Japanese weapons, as well as their armor designs. They use hieroglyphic-like murals for story telling. In a book called Annals of the Dragonguard, a map with their written language can be seen.

Lifespan

Not much is known regarding the Tsaesci's lifespan, but the member of the race Versidue Shaie was known to have been alive from at least 2E 1–2E 324 until his assassination. From this it can be known that the Tsaesci can live for hundreds of years. Because the cause of death was assassination it is unknown how long the natural lifespan is.[11] According to some sources, the Tsaesci are in fact immortal.[12]

Notable Tsaesci

Versidue Shaie – Potentate (not to be confused with an Emperor) for three centuries after the death of the Reman Bloodline

Savirien Chorak – Versidue's son and potentate for around a century following his father's death

Dinieras-Ves – The founder of the Fighters Guild

Sidri-Ashak – An advisor and potentate to Brazollus Dor who managed the emperor's affairs

-----------------------------------------------------------------------------------------------------------

Цаэски (ориг. Tsaesci) — вампирский змеиный и/или человеческий народ с материка Акавир.[1] Это древний народ, имеющий хорошо организованное общество и государство. Также они имеют самый сильный флот своего континента. Кроме того, предполагается, что представители этой расы являются могущественными магами, способными манипулировать даже погодой.[2]

В переводе с акавирского языка слово «цаэски» переводится как змеиный дворец. Как выглядят цаэски доподлинно неизвестно, поскольку эта раса полна слухами, а надёжных источников о них нет. Природа этой расы — это гобелен исторических противоречий, поэтому даже то немногое, что о них известно, подвергается сомнению. Невозможно отделить факты от возможных домыслов рассказчиков, стремящимися сделать цаэски более чудовищными.

Серебряная маска акавирца, вероятно, цаэски.

История

Предполагается, что цаэски произошли от эльнофей, точно так же, как атморанцы и йокуданцы.[3] В начале своей истории и до конца Второй эры цивилизация этой расы была доминирующей на Акавире, до того, как они начали свою войну с драконами и Ка По'Тун. В конечном счёте это ослабило империю цаэски, что привело к потере лидерства на континенте (только на суше, море осталось под их контролем).

Вторжение цаэски в Тамриэль

Командующий армией цаэски Мишаххи в Белом Проходе.

В течение тысячелетий цаэски жили и, по-видимому, процветали на Акавире, не обращая внимания и не тревожась по поводу Тамриэля. Ближе к концу Первой эры, около 1Э 2703, когда новая человеческая империя была ещё совсем юна и невелика, цаэски вторглись в Тамриэль. Считается, что именно в ходе этого вторжения Коловия была присоединена к владениям Ремана I. Захватчикам удалось пробиться через северный Тамриэль в горы Джерол возле Брумы. В конечном итоге Реман победил цаэски, заманив их в ловушку в Белом Проходе и перерезав их линии снабжения, тем самым поставив их в тяжёлое положение и вынудив их капитулировать. Часть цаэски при этом умудрилась сбежать обратно в Акавир.[4]

После поражения цаэски Империя предоставила амнистию многим из них, и даже впоследствии допустила их участие в ключевых политических и военных ролях, в том числе и к управлению самой Империей в первые 430 лет Второй эры. Выжившие цаэски в Сиродиле служили наёмниками и личными стражами дворян.[5] Они оказали большое влияние на имперские институты и культуру, в том числе и на доктрины и снаряжение Имперского легиона, создание прообраза Клинков, Драконьей Стражи и Гильдии бойцов. Именно благодаря цаэски в Тамриэле впервые появилось акавирское оружие и архитектура, благоговение имперской аристократии ко всему акавирскому и принятие дракона как символа людских империй. Предполагается, что цаэски в определённый период своей истории в Тамриэле породнились с правящими домами Сиродила, поскольку ныне фамилии цаэски считаются предметом гордости имперского дворянства. Ходят слухи, что кое-где на Тамриэле всё ещё могут обитать небольшие кланы «настоящих» акавирцев, хотя детали этих слухов противоречивы. Военное мастерство цаэски было одной из ключевых причин, благодаря которым расширение Империи не только не замедлилось, но и продолжалось с тем же успехом, что и раньше.

Король-змея

Кожаный шлем цаэски.

В конце Первой эры, в 1Э 2920, цаэски-потентат по имени Версидью-Шайе был советником Императора Ремана III в рамках попытки императора покорить Морровинд. Утверждается, что потентат тайно замышлял уничтожить королевскую семью (ещё один возможный повод впоследствии их изображения как «змеиных людей»), и, в конечном итоге, преуспел. Все наследники Ремана III погибли в бою либо же были убиты наёмными убийцами, равно как и сам Реман, погибший от руки ассасинов Мораг Тонг и не оставивший после себя наследников. После смерти Ремана III династия Реманов пресеклась, и Версидью-Шайе сам возглавил империю и правил ею более 300 лет вплоть до 2Э 324, когда он оказался убит ассасинами Мораг Тонг. Затем его сын Савириен-Чорак правил ещё 100 лет, прежде чем был также убит во 2Э 430 уже ассасином Тёмного братства, а Совет старейшин вернул престол имперцам, изгнавшим цаэски из Сиродила. Беженцы осели в Эльсвейре, где создали королевство Риммен. Известно, что в период Междуцарствия цаэски, совместно с камаль, предприняли попытку возродить Вторую Империю, но потерпели неудачу[5]. После этих событий цаэски и Акавир вообще исчезли из исторических источников вплоть до периода правления императора уже другой империи Уриэля V и его собственного вторжения в Акавир уже больше 7 с половиной веков спустя.

Основание Гильдии бойцов

Во 2Э 320 воин цаэски Диниерас-Вес «Железный» на фоне бушующего по всей империи хаоса, постоянных восстаний и полного банкротства Империи представил потентату Версидью-Шайе решение проблемных вопросов. Он предложил создать орден торговых воинов, названный «Сиффим», который, будучи нанятый аристократией, будет служить вместо постоянной армии, а процент от прибыли будет возвращаться им обратно в имперскую казну, эффективно решая сразу две актуальных проблемы имперской власти того времени. В соответствии с Законом о гильдиях, Сиффим был переименован в Гильдию бойцов, ставший впоследствии весьма популярным названием организации, и узаконен как орден. Преемник Версидью-Шайе, Савириен-Чорак, реформировал армию империи, ликвидировав её зависимость в военном аспекте от Гильдии бойцов. После реформ Гильдия бойцов была превращена в обычную наёмническую организацию, а сам Диниерас-Вес по некоторым данным пропал без вести.

Вторжение тамриэльцев в Акавир

Около 3Э 288, ближе к концу своего правления, император Уриэль Септим V начал вторжение в Акавир.[2] Уриэлю в основном удалось стабилизировать свою империю на Тамриэле, включая захват земель, недавно потерянных вследствие восстания, и он стремился продолжить расширение своей империи за пределы Тамриэля. Полагаясь, главным образом, на информацию, полученную от потентатов периода Первой эры и на обширную разведку областей между Акавиром и Тамриэлем, император выступил с военной инициативой по завоеванию небольших островных королевств в Падомайском океане, к востоку от Морровинда, прежде всего, Чёрной гавани, которая служила базой для имперского флота.[2] Когда он, наконец, достиг самого Акавира (далеко к востоку от Тамриэля), он высадился со своей армией на территории королевства цаэски на юго-восточном побережье Акавира.

Согласно официальному отчёту о вторжении, первоначально оно было успешным, но в основном из-за отсутствия сопротивления самих цаэски. Но как только армии цаэски спустя 2 года после начала имперского вторжения решили вступить в бой, имперские армии вскоре оказались разбиты, и почти все силы вторжения были потеряны. Только часть военно-морского флота сумела вернуться через океан обратно на родину. Сам император погиб прежде, чем сумел бежать из Акавира,[2] и до настоящего времени ни один последующий император так и не попытался вторгнуться на восточный континент. В дополнение к очевидному военному мастерству цаэски ходят слухи о том, что маги цаэски обладают очень могущественными способностями, включая изменение погодных условий у побережья Акавира и крупномасштабные нарушения магических линий связи. Этим и объясняется внезапная неблагоприятная погода, наступившая после начала цаэски активных военных действий, что совершенно не походило на простое совпадение.[2]

После вторжения

Поскольку после фиаско военной экспедиции императора Уриэля V никто из его последователей так и не пожелал попытаться повторить его попытку, любые контакты между цаэски и Тамриэлем отсутствуют, а потому история народа цаэски в период Четвёртой эры неизвестна. Предположительно, что после сюжета игры The Elder Scrolls III: Morrowind, Нереварин, который, по слухам,[6] отправился на Акавир, мог столкнуться с цаэски, но случилось ли это и чем закончилось — неизвестно.

Внешний вид и особенности

Континент Акавир является наименее изученным из всех континентов Нирна. Только 3 раза за всю историю Нирна жители Тамриэля и Акавира сталкивались друг с другом, причём все 3 случая контакта были связаны с полноценными войнами между континентами, причём сами цаэски приняли участие в двух этих войнах из трёх. Таким образом, цаэски — это единственная раса во всём Акавире, о котором наслышано большинство жителей Тамриэля. Даже та, куда меньшая информация об остальных расах Акавира, что нам известна, в основном исходит от потентатов-цаэски на рубеже Первой и Второй эр.

И даже несмотря на то, что цаэски являются самыми известными из жителей Акавира, о них известно очень мало, и многое из этого является противоречивым или загадочным. В нынешних преданиях Тамриэля есть два совершенно разных образа внешнего вида цаэски: некоторые описывают их как очень похожих на нордов и редгардов, другие же приписывают цаэски человеческую верхнюю и змеин��ю нижнюю часть тела, а иные утверждают, что они полностью похожи на змей.[1] Распространено мнение, что цаэски высокие, покрытые золотой чешуёй, красивые и страшные одновременно, бессмертные существа.[1]

В дополнение ко всем этим противоречиям также утверждается, что так называемые змеелюди, очевидно, «сожрали» людей, которые жили на Акавире, хотя зная особенности акавирского языка вполне вероятно, что на самом деле имеется ввиду либо покорение и порабощение людей и меров Акавира, либо же их ассимиляция.[1] Предполагается, что цаэски сражаются без щитов и доспехов, используя в бою только такие мечи, как дай-катана.[7] Правда при этом есть сведения, что цаэски всё же облачаются в драконьи доспехи.

Они также поработили гоблинов с окрестных островов, и те работают на них и дают свежую кровь для питания.

Примечание: Судя по всему, образ цаэски — отсылка к мифологии индуизма, где присутствуют такие существа, как наги.

Змеиные признаки цаэски

Ранние источники почти всегда описывают цаэски как существ с верхней частью тела человека, но нижней частью тела змеи. Основной упор на «змеиную» природу цаэски делается в книге «Таинственный Акавир», которая утверждает, что вампиры-змеи цаэски сожрали всех людей, которые некогда жили на Акавире.[1] Однако авторитетность этой книги часто ставится под сомнение, поскольку лишь немногие из многочисленных утверждений в этой книге были проверены независимыми источниками. Гораздо более надёжным источником является серия книг «2920, Последний год Первой эры», в которой описываются события, положившие конец Первой и положившие начало Второй эр. Одним из ключевых элементов этой серии книг является заговор цаэски-потентата и близкого советника императора Ремана III, Версидью-Шайе с целью убить императора и его наследников и самому занять трон.[8] Хотя книги и написаны в стиле повествования, отличного от исторического стиля, они обширны, подробны, а их автор считается весьма заслуживающим доверия. В этих книгах явным образом описывается династия цаэски-потентатов Версидью-Шайе и его сына Савириен-Чорака с применением «змееобразных» терминов, к примеру «угри», движущиеся «скользя» и т.д. Неизвестный текст, известный как «И мы ели это, чтобы стать этим», представляющий собой миф сотворения мира по версии цаэски, сильно пропитан змеиным и рептилооподобным символизмом и фразеологией.[9]

В The Elder Scrolls Online, несмотря на то, что второе вторжение акавирцев на Тамриэль проводилось силами расы камаль и возглавлялось их королём, Ада'Сум Дир-Камалем.[10], захватчиков называют «змеелюдьми». Так, например: наградой за квест по благословлению костей погибших в ходе второго акавирского вторжения в Стоунфоллз становится предмет экипировки, имеющий следующее описание: «Эти рукавицы были разработаны так, чтобы душить чешуйчатые глотки акавирских захватчиков»; ветеран Акавирской войны Федраса Андрети стала бояться любых рептилий, особенно ящериц; Денскар Землекоп в своих записях называет акавирцев «змеями».[11] Его также поддерживает жрица Брела, которая утверждает, что акавирцы были «змеелюдьми».[12]

Примечание: Правда в данном случае прослеживается сюжетная несостыковка: несмотря на то, что разговор идёт о камаль, слишком много намёков на цаэски. Вероятнее всего, эта несостыковка объясняется стереотипами, заставляющими тамриэльцев приписывать змеиные черты всем расам Акавира, либо же обычной невнимательностью и ошибкой сценаристов игры. Также не следует забывать, что внешность камаль нигде не описана, везде их просто называют снежными демонами, не вдаваясь в подробности.

Человеческие признаки цаэски

Храм Небесной гавани.

Не смотря на обилие источников, утверждающих о змеиной природе цаэски, существуют и другие письменные источники, прямо противоречащие этому утверждению. К примеру, в религиозном тексте об имперской версии мифа о творении «Детский Ануад» цаэски наряду с редгардами и нордами прямо называются людьми.[3] Подробный отчёт о вторжении Уриэля V в Акавир, который первым попытался покорить цаэски, описывает их как верховых людей и не упоминает об их якобы змееподобных качествах.[2]

Кроме того, цаэски оказали очень сильное влияние на имперскую культуру в начале Второй эры, в том числе и оказавших значительное влияние на Имперский легион, Гильдию бойцов и имперских Клинков. Несмотря на это, нет никаких графических изображений или каких-либо других вещественных доказательств, которые бы указывали на то, что цаэски были именно змееподобными. Этот вопрос ещё более осложнился недавним повторным открытием крепости цаэски в глубине Белого Прохода на границе Сиродила и Скайрима. Останки цаэски, найденные внутри, оказались полностью человеческими, а обитавший там вплоть до 3Э 433 призрак командующего войсками цаэски Мишаххи также выглядел как человек.

Примечание: это, впрочем, можно списать на игровую условность по причине того, что разработчикам игры The Elder Scrolls IV: Oblivion было куда легче использовать уже имеющиеся модели и текстуры человеческих скелетов и призраков, чем моделировать новые под цаэски ради одного квеста. По этой же причине во всех айлейдских руинах и пещерах Сиродила обитает исключительно человеческая нежить, без намёков на прочие расы.

Цаэски также часто породнялись с аристократией того времени. Современное дворянство считает большой честью обладать фамилией и чертами лица цаэски. Эсберн рассказывал, что после первого акавирского вторжения акавирская Драконья Стража возвела Храм Небесной гавани на месте одного из главных акавирских военных лагерей.[13] А внутри Храма лежит Стена Алдуина, на котором чётко видны цаэски, что стоят на коленях перед Драконорождённым и изображены в виде людей, что также говорит в пользу их людской природы.[13]

Теории

Существует множество теорий, которые пытаются объяснить это противоречие. Наиболее ясно, что одно из этих противоречивых образов цаэски попросту неверно. Многие учёные пытались примирить противоречие в более практической манере. Вот некоторые из наиболее известных теорий:

Цаэски — это люди, а слухи об их змееподобной внешности произрастают из-за пропаганды имперцев и преувеличениях в рассказах жителей Тамриэля.

Цаэски — это змеи, поработившие (иносказательная форма слова «сожрать» в акавирском языке) людей Акавира и использующие их как основу своих армий. Говорят, что гоблины также порабощены цаэски.[1] Будучи выдающимися политиками, цаэски были достаточно мудры, чтобы ограничить своё прямое взаимодействие с людьми из других стран только высокопоставленными дворянами обеих рас. В этом случае и змеи, и их человеческие рабы будут считаться цаэски, и люди смогут смешаться с имперским обществом. Поскольку вторгающиеся армии цаэски чаще назывались «акавирцами», чем «цаэски», казалось, что вторжения состояли в основном из солдат-акавирцев, причём цаэски присутствовали только как высокопоставленные офицеры. Это также несколько отличает «амнистию», предоставленную Реманом I, — это могло быть больше убежищем для человеческих рабов против их хозяев цаэски.

Третья теория состоит в том, что существовали две расы людей, одна из которых была похожа на человека, а другая была похожа на змей. Стоит отметить, что люди никогда не упоминаются непосредственно как «цаэски», а обычно как «акавирцы». Это поддерживает идею двух разных рас. Во время обоих войн между тамриэльцами и цаэски люди-акавирцы всё ещё существовали, но спустя некоторое время уже после неудавшегося вторжения Империи они были окончательно истреблены змеями-цаэски. Таким образом, на сегодняшний день на Акавире людей нет.

Последняя теория заключается в том, что цаэски изначально были змееподобной расой, но из-за длительного употребления людей Акавира в пищу (по итогу, полностью сожрав их) постепенно приобрели ряд анатомических особенностей последних. Отсюда и произрастают ноги у слухов о человеческом обличий этой змеиной расы.

Культура

Карта с письменностью цаэски.

Независимо от того, какое из представлений народа цаэски является верным, имеется достаточно информации об их культуре, начиная со времени их первого вторжения. Они были известны как могущественные воины, особенно когда они были верхом, и очень дисциплинированные солдаты. Их боевое мастерство делало их идеальными гвардейцами и телохранителями, и к Третьей эре потомки акавирцев обучали почти всю Имперскую армию, Имперскую гвардию и составляли основную часть Гильдии бойцов и личной охраны императора. Императоры Сиродила также традиционно имели при себе советника-цаэски или потентата.

Цаэски сражались с клинками дай-катана и носили броню из чешуи дракона, их армейское снаряжение стало источником большей части традиционной одежды и знамён Клинков. Они также, по-видимому, укротили и, возможно, даже оседлали драконов Акавира, используя их в бою. В конце концов именно изображение красного дракона и стало главным символом династии Септимов. Особо следует отметить, что Реман I был императором, который основал традицию зажигания драконьих огней и управлял Сиродилом во время вторжения цаэски.

Помимо того, что цаэски являются могущественными воинами, они очень сильны как единая военная сила. Относительно небольшая сила вторжения сумела пробиться через весь Скайрим и в северные горы Джерол, прежде чем, в конечном итоге, была остановлена ​​только объединёнными армиями Сиродила, Коловии и их союзников. Когда Уриэль V вторгся в Акавир с такой большой армией, какую он только сумел вывести из Тамриэля, он был окончательно побеждён армией цаэски, которая, по всем сообщениям, едва была замечена даже до непосредственного начала самой битвы — насколько она оказалась мала. Правда, судя по тому же отчёту боёв на Акавире можно сделать вывод, что цаэски также обладали высокой организованностью, поскольку уже в ходе боёв их численность увеличивалась вплоть до того, что в определённый момент сложилось впечатление, что войска цаэски превышали войска императора Уриэля V в несколько раз, вынудив 4 его легиона отступить и оставить Ионит. Уже позднее в ходе боёв часть этих легионов вместе с самим императором были окружены и перебиты, что заставляет предполагать наличие у цаэски не только могущественных магов и высокого военного мастерства, но и выдающегося стратегического командования, что делает их по-настоящему ужасающими противниками на войне.

Военная доблесть цаэски настолько впечатлила Ремана I, что он объявил амнистию любому цаэски, оставшемуся на Тамриэле после их неудачного вторжения, и назначил советником цаэски на высокий политический пост в качестве потентата.

Храм Повелителя Облаков.

Судя по всему, архитектура цаэски основана на каменном строительстве, о чём свидетельствуют Храм Повелителя Облаков и Храм Небесной гавани. Стиль оружия и снаряжения цаэски, а также их архитектура в значительной степени основаны как на имперском Китае, так и на феодальной Японии. Влияние Китая на культуру цаэски видно по их архитектурному стилю, а также по их статусу самого могущественного королевства в Акавире, которое отражает традиционный статус предсовременного Китая как самого могущественного государства в Восточной Азии. Японское влияние можно увидеть по их оружию, которое является традиционным японским оружием, а также по дизайну их доспехов. Они используют иероглифические фрески для изложения своих историй. В книге под названием «Анналы Драконьей стражи» можно увидеть карту с их письменным языком.

Цаэски также принесли огромное количество знаний об Акавире и драконах. Благодаря им появились легендарные архивы Клинков.

Известные артефакты цаэски

Клык Рассвета/Заката;

Бич драконов;

Драконий Камень Безумия;

Кольцо Глаз змеи.

Срок жизни

Мало что известно о продолжительности жизни цаэски, но известно, что представитель этой расы Версидью-Шайе жил, по крайней мере, свыше 300 лет в период 2Э 1–2Э 324 года вплоть до своего убийства. Из этого можно узнать, что цаэски могут жить сотни лет. Поскольку его смерть была насильственной, подлинная продолжительность естественной жизни цаэски неизвестна. Согласно некоторым источникам, цаэски могут быть бессмертны, и, если их не убить, будут жить вечно.[14]

Известные представители цаэски

Мишаххи

Сидри-Ашак

Версидью-Шайе

Савириен-Чорак

Диниерас-Вес