Preparation of the corpse is usually most elaborate in the case of burial (see coffin; embalming), but it is a general practice to wash and clothe the body. Many of the observances connected with death recall the rites of passage associated with other life crises. The body is then taken to a resting place, sometimes only temporarily. It may be laid on a scaffold, to await later cremation, or it may be buried until the flesh has rotted away, after which the bones are exhumed for a second burial. Such secondary burials are quite common in traditional societies. All of these customs derive from a belief that the soul remains in this world for a brief period before departing for the next. Final disposition of the corpse implies final disposition of the soul, and the mourners have certain ritual obligations toward the deceased until then. In the past, the spirit of the deceased was regarded by certain peoples as potentially both harmful and helpful. Attempts to discourage it from returning and disturbing the living were made by placing near the corpse such foods and personal possessions as would help the spirit during its journey and equip it for the other world. As the social and economic status of the deceased was often reflected by the quality and quantity of their burial goods, the systematic analysis of funerary remains can provide archaeologists with an important means of investigating the social organization of an ancient culture.
Funeral customs have traditionally varied by religion. In Buddhism, death is prepared for through meditation, and death itself is viewed as a rebirth. Once dead, the body is washed, rituals are performed over it, a wake is held, and then it is typically cremated. Christian custom has changed from an earlier period where a funeral was treated as a joyous occasion to one where it is a time for mourning. In the Roman Catholic Church, the body is prepared for burial, usually by embalming; this is followed by a requiem Mass and burial; additional Masses may be conducted periodically over the next year. Protestant churches usually hold one ceremony, followed by either burial (the usual form) or cremation. Hindu ceremonies are closely tied to a belief in reincarnation. Thus an elaborate set of rituals is conducted, mostly by relatives, to ensure a proper rebirth. Islamic ceremonies include washing and preparing the body, prayers, reading from the Qur'an, and placing the body on the right side facing Mecca for burial (cremation is not practiced). Early Judaism, with perhaps the simplest of all ceremonies, included a prayer service, washing the body and wrapping it in linen, followed by a funeral banquet.
See E. Bendann, Death Customs (1930, repr. 1969); R. Hertz, Death and the Right Hand (tr. 1960); R. W. Habenstein and W. M. Lamers, The History of American Funeral Directing (rev. ed. 1962) and Funeral Customs the World Over (rev. ed. 1963); R. Huntington and P. Metcalf, Celebrations of Death (1979).
Trade agreement by which a group of countries charges a common set of tariffs to the rest of the world while allowing free trade among themselves. It is a partial form of economic integration, intermediate between free-trade zones, which allow mutual free trade but lack a common tariff system, and common markets, which both utilize common tariffs and allow free movement of resources including capital and labour between members. Well-known customs unions include the Zollverein, a 19th-century organization formed by several German states under Prussian leadership, and the European Union, which passed through a customs-union stage on the path to fuller economic integration. Seealso European Community; General Agreement on Tariffs and Trade; North American Free Trade Agreement; World Trade Organization.
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Tax levied upon goods as they cross national boundaries, usually by the government of the importing country. The words tariff, duty, and customs are generally used interchangeably. Usually assessed on imports, tariffs may apply to all foreign goods or only to goods produced outside the borders of a customs union. A tariff may be assessed directly, at the border, or indirectly, by requiring the prior purchase of a license or permit to import specified quantities of the good. Examples of tariffs include transit duties and import or export taxes, which may be levied on goods passing through a customs area en route to another destination. In addition to providing a source of revenue, tariffs can effectively protect local industry by driving up the price of an imported item that competes with domestic products. This practice allows domestic producers either to charge higher prices for their goods or to capitalize on their own lighter taxes by charging lower prices and attracting more customers. Tariffs are often used to protect “infant industries” or to safeguard older industries that are in decline. They are sometimes criticized for imposing hidden costs on domestic consumers and encouraging inefficiency in domestic industries. Tariffs are subject to negotiation and treaties among nations (see General Agreement on Tariffs and Trade; trade agreement; World Trade Organization).
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