According to the Sumerian records, the Anunnaki, the Old Testament gods, came to Earth from their planet Nibiru to prospect for and extract gold. Nibiru, so the story goes, was faced with an ozone depletion crisis (something Earth is experiencing in our day) and gold, an already exhausted commodity on their planet, was needed to plug the hole.
Although the Old Testament does not squarely hit the nail right on the head as regards the reason the Anunnaki (who are referred to as the Elohim or the Nephilim in Genesis in the original Hebrew), it does provide a sliver of a hint. Gold is the first metal to be mentioned in the Bible. GENESIS 2:10-11 reads, “A river watering the garden flowed from Eden; from there it was separated into four headwaters. The name of the first was the Pishon; it winds through the entire land of Havilah, where there is gold and the gold of that land is good …”
But was the plugging of the ozone hole the only reason the Anunnaki sought gold on our planet? The one thing we have to bear in mind is that the Anunnaki didn’t confide every secret to mankind. There was certain, privileged knowledge they held to themselves. Only a few, elite humans were made privy to this knowledge and these had to be members of the Anunnaki-founded secret societies. One such secret society was the Brotherhood of the Snake.
This was founded by Enki, though it was in due course infiltrated and corrupted by the Enlilites. The other was the Brotherhood of Gold. This was founded by Enlil, the primary Jehovah/Yahweh of the Old Testament. The Brotherhood of Gold was formed with a view to protect the secrets of the uses of gold and what are called the Platinum Metals. What was one of these secrets? It was that ingesting gold extended the lives of the Anunnaki both whilst they were on Earth and even on their own planet Nibiru.
BORN TO AGE
Everything in this world ages. Humans, creatures, plants, pathogens – they all grow old with the passage of time. All phenomena ages. Rocks, planets, stars, and other cosmic bodies do age too. Yet living things do not age at the same rate. Some organisms age faster than others and therefore die quicker. Cancer cells for one are capable of living forever! Even in one particular organism, such as a human being for example, specialised cells do not age at the pace.
Stomach-lining cells, for example, die every 5 days (by virtue of being exposed to hydrochloric acid, a permanent feature in the stomach pit), whereas cells of the intestinal tract live up to 15 years before they die. The red blood cells have an average lifespan of 4 months. Yet the entire body can keep chugging for up to 70 years simply because as these cells die, they are replaced by newly-born cells and the dying-replenishment cycle continues on and on.
Overall, however, our body deteriorates as we age since gradually, the rate of dying cells outpaces the rate of new cells being born. Some cells, in fact, no longer regenerate at all at some stage: they simply die off. A good example are pigment cells in our hair follicles. In most people and in particular race groups, pigment cells die by age 40, giving rise to permanent grey, silver, or white hair.
In my case, I have been using tint since age 30, a rather untimely crossroads at which my pigment cells began to die – a “curse” I inherited from my father. Thankfully though, I inherited a blessing from my relatively evergreen mum that makes me look considerably younger than most people of my age and younger still than my immediate younger sister and the brother who follows her. That’s yet another conundrum of life: we do not fade at the same rate even though we may be of the same age bracket.
FACTORS THAT DETERMINE AGING: GENETICS
Why do we age? Or rather, why do we as Earthlings age at the rate we do, which is blindingly quicker than the Anunnaki do? There are a number of factors but here we will only address the key ones. First, it has to do with genetic instructions in our DNA. As we discussed at reasonable length at some stage, DNA is like a computer programme, only a more advanced and sophisticated one by far. It has a designer who invented it (Lucifer in the case of every inhabitant of this universe) and tinkerers who gain mastery of it and thus are able to manipulate it to bring about a contrived outcome.
In our case, it was the Anunnaki who tinkered with our DNA when we were at Homo Erectus stage and encoded our age. In fact, the Anunnaki progressively reduced our lifespan, from about 70,000 years in the case of Adam/Adapa to the current threescore and ten on average (it has actually fluctuated since the days of Abraham).
Abraham lived for 175 years. In New Testament times, life expectancy was 45 years, so that when you were 30, you were regarded as a senior citizen! Only 4 percent reached the age of 65. By 1786, life expectancy had plunged to only 24 years. In 1886, it doubled to 48. Today, it is at 76. If you are programmed to die at a particular age, there is nothing you can do: you just have to go at that “appointed time”, finito. True, you can live beyond the average (Robert Gabriel Mugabe is 92; David Rockefeller, a Reptilian, is 100, albeit after 9 heart transplants; the Queen of England, another Lizard, is 90; Mandela died at 95) but that is simply within the margin of error.
The other factor has to do with heredity. Some people live comparatively longer thanks to the longevity genes passed to them by their forefathers. If you look at the ages of the earlier biblical patriarchs such as Adapa, Enoch, and Methuselah, you find that they lived for thousands of years (the ages shown in Genesis are not literal; they are multipliers, something we shall expand upon in due course), the reason being that they all had a considerable component of Anunnaki blood in them.
Sometime this year, I had occasion to chat with former Vice President Dr Ponatshego Kedikilwe, now in his 70s. He told me that he comes from a family who live atypically long. He cited one uncle of his who is 114, walks straight, sees without the aid of glasses, and has virtually intact mental faculties. A further reason we age has to do with what are known as telomeres. The human body houses up to 100 trillion cells.
The greater majority of these cells divide into one or more cells at certain intervals at a pre-determined genetic time table; that’s how we grow and that’s how the body’s metabolic processes are sustained. Sadly, the vast majority of cells have a limited lifespan. On average, they can divide up to a maximum of 52 times. Once they stop dividing (that is, retire), we become susceptible to disease, infection, malfunctioning, and death.
What puts a stop to the dividing process? Each cell has 92 internal clocks – one at each end of its 46 chromosomes. These are called telomeres. Think of telomeres as the plastic caps at the ends of shoelaces, the tips or tails of a chromosome. Every time a cell divides, the telomeres become shorter and shorter till finally they shrink to a critical minimum size. At this stage, the cell takes notice and stops diving.
The telomere tip is made up of an enzyme called telomerase. It is telomerase which sustains telomeres and therefore protects the cell from fraying. As cells renew themselves over the years, the telomerase enzyme wears away: consequently the cells degrade and aging accelerates. One expert explained the phenomenon this way: “Compare the telomeres to the white margin surrounding an important type-written document.
In this analogy, the printed text is the vital DNA code while the white space is the ‘blank’ telomeres. Imagine that this paper is repeatedly slapped on a copy machine, a copy is made, and then that copy is used to make another copy. Each time the paper is copied, it is subject to errors of alignment and these errors accumulate with every copy. After enough copying, it is probable that the white space will diminish and some of the actual text will not be copied. That's what happens inside our cells and it is the reason we get old and die.”
FACTORS THAT DETERMINE AGING: PLANETARY CYCLES AND OXYGEN
A little-known determinant of age is the time the planet takes to complete its journey around the Sun, what we call a year. We will cite only four planets. One year on Venus takes 0.615 Earth years. Mars takes approximately 2 Earth years to revolve around the Sun; Neptune approximately 165 Earth years; and Nibiru 3600 Earth years. Let’s use our charismatic Republican President General Seretse Khama as an example. He is 63.
To calculate what age he would be on other planets, all we simply do is divide his age by the number of Earth years that particular planet takes to go around the Sun. Accordingly, his age on Venus would be 63/0.615, or 102 years. On Mars, he would be 32 years. Similarly, on Neptune he would be 0.38 years old, that is, a very small baby. On Nibiru, he would be 0.02 years, meaning he would still be at embryonic stage. In sum, the quicker a planet takes to go round the Sun, the faster its inhabitants grow.
On the other hand, the longer the planet takes to revolve around the Sun, the slower its inhabitants age. We can now understand why the Anunnaki lived far much longer than we do on their planet but aged much more rapidly when they came to Earth, although still slower than mankind. Another accelerator of age is the very element central to our survival – oxygen. In this way, it is much like the Sun, which is essential to life but can also destroy life with its cancer-causing ultra-violet rays. In her book, Freedom From Disease, Hari Sharma explains rather succinctly the horrors of oxygen. Let’s hear her speak:
“Oxygen, the atmospheric source of life, is also a source of degeneration, disease and, ultimately, death. We live surrounded by and suffused with oxygen. We take it completely for granted, walk through it thoughtlessly, breathe it in, sometimes greedily. Now, as if we suddenly discovered that water kills fish, we have discovered that oxygen kills cells, tissues, and, eventually, the entire body.
“The two-edged nature of oxygen is known as the oxygen paradox. On the one hand, oxygen bestows life-giving energy. Without oxygen a living cell can still extract energy from glucose molecules through anaerobic metabolism (anaerobic means ‘without air,’ or, more precisely, ‘not in the presence of oxygen’). With oxygen, however, the body can extract sixteen times as much energy from the same number of glucose molecules. Given the energy demands on the human system, the difference is life and death.
“Neurons in the brain are especially energy sensitive, and even minutes of oxygen starvation lead to rapid neuron death. On the other hand, as a moment’s reflection reveals, oxygen is extremely corrosive. A fine new automobile, left to the mercies of oxygen, will eventually rust down to a pile of dust. Oxygen, if given the chance, destroys the molecular components of the body just as surely as it rusts metal and burns buildings. At its most destructive, oxygen combines with hydrogen into various unstable and highly reactive free radical molecules, as well as other reactive oxygen species (ROS).
In these virulent forms, oxygen will systematically destroy a cell’s DNA, enzymes, proteins, and membranes, unless the body’s defenses keep the attack in check. “This is the dark side of oxygen. Seen from the most extreme point of view, in fact, oxygen is a poison gas. Anyone who breathes pure oxygen for 48 hours will die, a victim of oxygen’s damage to the tissues of the lung. Living in the earth’s atmosphere, we continue to survive only because inert nitrogen dilutes oxygen down to 20% of the air we breathe and the body has developed coping mechanisms to counter oxygen’s destructive effects at levels this low.
“Our use of oxygen is thus a Faustian bargain, life-giving boon with a lethal curse attached. Oxygen powers the chemical reactions that provide energy for motion, sensation, and thought for all that makes possible animal and human life on this planet. But the oxygen that saturates our cells is also a constant threat to our survival. It mounts a relentless attack that eventually wears down our defenses and destroys our biological machinery.
The body gets old because, in large part, oxygen wastes it away. The body suffers from a heart attack, or a stroke, or an outbreak of cancer because, in large part, oxygen has done its damage. “Oxygen gives life, and oxygen takes it away.”
FAMILIAR USES OF GOLD
Let us now return to gold, the most cherished of all metals. Most of its uses we’re familiar with. Let’s sum them up. Nearly 80 percent of all recycled or mined gold is used in the manufacture of jewellery. For over 6000 years (that is, dating back to the Sumerian days), gold has been used as a store of value, as itself (alongside silver) or as a medium of exchange. Gold coins, first minted in about 560 BC by King Croesus of Lydia in today’s Turkey, were commonly used in transactions until the early 1900s when paper currency was introduced.
In fact, all paper money was backed by gold held in safekeeping for every unit of money that was placed in circulation. The gold was held in the form of gold bars, also known as "gold bullion”. Until the onset of the 70s, most countries in the world used god as a standard to back every unit of currency in circulation.
The most important industrial use of gold is in the manufacture of electronics. As a conductor of heat and electricity, gold is third to diamonds and silver. As a highly efficient conductor, gold can carry these tiny currents and remain free of corrosion. Thus a small amount of gold is used in almost every sophisticated electronic device. This includes cell phones, calculators, global positioning system (GPS) units, television sets, and desktop and laptop computers.
Gold has many uses in the production of glass. The most basic use in glassmaking is that of a pigment. A small amount of gold, if suspended in the glass when it is annealed, will produce a rich ruby colour. Gold is also used when making specialty glass for climate-controlled buildings and cases. A small amount of gold dispersed within the glass or coated onto the glass surface will reflect solar radiation outward, helping the buildings stay cool in the summer, and reflect internal heat inward, helping them stay warm in winter.
In dentistry, gold alloys are used for fillings, crowns, bridges, and orthodontic appliances. Gold is also critical in aerospace technology. Space vehicles are fitted with gold-coated polyester film to reflect infrared radiation and to help stabilize core temperatures. Without gold, darker coloured parts of spacecraft would absorb significant amounts of heat. The visor on the helmet of an astronaut's space suit is coated with a very thin film of gold. This thin film reflects much of the very intense solar radiation of space, protecting the astronaut's eyes and skin.
Finally, gold is used as a lubricant (in place of oil) between mechanical parts in the vacuum of space. But as we pointed out above, the Anunnaki had classified uses for gold that had to do with human physiology. We delve into these in detail in the next instalment.
The world in which we live is a criminally unequal one. In his iconic 1945 allegorical novella, Animal Farm, a satire on the facetiousness of the then Soviet Empire’s crackbrained experiment with a command economy, the legendary George Orwell in my view hit the nail squarely on the head when he said all animals were equal but some animals were more equal than others.
That’s the never-ending dichotomy of the so-called First World and its polar opposite, the so-called Third World as Orwell’s cleverly-couched diatribe applies as much to the tread-of-the-mill laissez faire economics of our day as it did to Marxist-Leninist Russia a generation back.
Even as the Nation of Israeli braced to militarily take possession of the Promised Land, General, its top three senior citizens, namely Moses, Aaron, and Miriam, were not destined to share in this god-conferred bequest. All three died before the lottery was won.
Financial Reporting (Amendment) Bill, 2020 and Accountants (Amendment) Bill, 2020 were expeditiously passed by parliament on Thursday.
What are these two Bills really about? The Bills are essentially about professional values that are applicable to auditors and accountants in their practice. The Bills seeks to basically enhance existing laws to ensure more uprightness, fairness, professional proficiency, due care, expertise and or professional technical standards.
The Financial Reporting Act, 2010 (FRA) establishes the Botswana Accountancy Oversight Authority (BAOA), as the country’s independent regulator of the accounting and auditing profession. BAOA is responsible for the oversight and registration of audit firms and certified auditors of public interest entities.
In the same vein, there is the Accountants Act, 2010 establishing the Botswana Institute of Chartered Accountants (BICA) which is responsible for the registration and regulation of the accounting and auditing profession. This consequently infers that some auditors have to register first with BICA as certified auditors, and also with BAOA as certified auditors of public bodies. So, the Bills sought to avert the duplication.
According to Minister Matsheka, the duplication of efforts in the regulation of auditors, which is done by both BICA and BAOA, creates a substantial gap on oversight of certified auditors in Botswana, as the two entities have different review procedures. He contends that the enforcement of sanctions becomes problematic and, thus, leads to offenders going Scot-Free, and audit quality standards also continue to plunge.
The Financial Reporting (Amendment) Bill, 2020, in the view of the Minister, brings the oversight and regulation of all auditors in Botswana under the jurisdiction of the Accountancy Oversight Authority and that Bringing all auditors within one roof, under the supervision of BAOA would therefore reinforce their oversight and significantly enhance accountability.
He also pointed that the Bill broadens the current mandate of the Authority by redefining public interest entities to include public bodies, defined as boards, tribunals, commissions, councils, committees, other body corporate or unincorporated established under any enactment.
This covers any company in which government has an equity shareholding. In order to enable the process of instituting fitting sanctions against violation of its provisions, the Bill clearly lays down acts and lapses that constitute professional misconduct.
This Bill further strengthens the sanctions for breach of the Act by public interest entities, officers, firms, and certified auditors. Reinforcing the law with respect to such sanctions will act as an effective deterrent for breach of the Act.
The Accountants Bill also strengthens the current mandate of the Institute by making it obligatory for those who provide accountancy services in Botswana to register with the Institute, and for all employers to hire accountants who are registered with the Institute.
The Minister reasons that in line with the spirit of citizen empowerment, this Bill proposes reservation of at least 50% of the Council membership for citizens. This, he says, is to empower citizens and ensure that citizenries play an active role in the affairs of the Institute, and ultimately in the development of the accounting profession in Botswana.
The Bills come at a point when Botswana’s financial sector is in a quagmire. The country has been blacklisted by the European Union. Its international rankings on Corruption Perception Index have slightly reduced. According to recent reports by Afro Barometer survey, perceptions of corruption in the public service have soured and so is mistrust in public institutions.
Rating agencies, Standard Poor’s and Moody’s have downgraded Botswana, albeit slightly. The reasons are that there continues to be corruption, fiscal and revenue crimes such as money laundering and general unethical governance in the country. There are still loopholes in many laws despite the enactments and amendments of more than thirty laws in the last two years.
One of the most critical aspect of enhancing transparency and accountability and general good governance, is to have a strong auditing and accounting systems. Therefore, such professions must be properly regulated to ensure that public monies are protected against white color crime. It is well known that some audit firms are highly unprincipled.
They are responsible for tax avoidance and tax evasions of some major companies. Some are responsible for fraud that has been committed. They are more loyal to money paid by clients than to ethical professional standards. They shield clients against accountability. Some companies and parastatals have collapsed or have been ruined financially despite complementary reports by auditors.
In some cases, we have seen audit firms auditing parastatals several times to almost becoming resident auditors. This is bad practice which is undesirable. Some auditors who were appointed liquidators of big companies have committee heinous crimes of corruption, imprudent management, fraud and outright recklessness without serious consequences.
There is also a need to protect whistleblowers as they have been victimized for blowing the whistle on impropriety. In fact, in some cases, audit firms have exonerated culprits who are usually corrupt corporate executives.
The accounting and auditing professions have been dominated by foreigners for a very long time. Most major auditing firms used by state entities and big private sector companies are owned by foreigners. There has to be a deliberate plan to have Batswana in this profession.
While there are many Batswana who are accountants, less are chartered accountants. There must be deliberate steps to wrestle the profession from foreigners by making citizens to be chartered. It is also important to strengthen the Auditor General. The office is created by the constitution.
The security of tenure is clearly secured in the constitution. However, this security of tenure was undermined by the appointing authority in many instances whereby the Auditor General was appointed on a short-term contract. The office is part of the civil service and is not independent at all.
The Auditor General is placed, in terms of scale, at Permanent Secretary level and is looked at as a peer by others who think they can’t be instructed by their equivalent to comply. Some have failed to submit books of accounts for audits, e.g. for special funds without fear or respect of the office. There is need to relook this office by making it more independent and place it higher than Permanent Secretaries.