Wednesday, May 13, 2020

Analysis Of The Film Amandla - 1363 Words

Amandela! Throughout the film Amandla! A Revolution in Four-Part Harmony, black South Africans began converting their historical roots in music into a fight for freedom. As these oppressed individuals struggled for racial equality during the twentieth century, music classified as freedom songs emerged as the fight against the inhumane Apartheid intensified. These freedom songs, which are performed and played throughout the film, protest white supremacy and segregation using a combination of inspiring and punishing lyrics to ignite a flame in the hearts of the persecuted. Black South Africans found a way to rally together, fight, and survive the National Party’s attempt at complete segregation through music. Apartheid originated as colonization came to an end in South Africa, in the hope of entirely segregating the nation. Under Apartheid, the rights of the majority black inhabitants were curtailed and the white minority rule was strengthened and put into action. Enforced throu gh legislation by the National Party from 1948 to 1994, 3.5 million non-white South Africans were removed from their homes and forced into segregated neighborhoods, in one of the largest mass removals in modern history (Evans). The purpose of Apartheid was not only the separation of the races, but the separation of groups. White domination wanted to maintain power and did so through the enforcement of racist laws involving unequal social order (Apartheid). Apartheid forced South Africans intoShow MoreRelatedAnalysis Of The Film Amandla Essay1180 Words   |  5 PagesD’Shae Barnes Film Essay: Amandla! A Revolution in Four-Part Harmony The film, Amandla! A Revolution in Four-Part Harmony, showed how during the Apartheid, music in South Africa was a form of expression of the country’s general emotion that portrayed the oppression and struggle the black natives had to endure. Songs amongst the black South African community had different tones; for example, some songs depicted the injustices of the Apartheid amongst the black natives and others would be sung toRead MoreAnalysis Of Angie Thomass The Hate U Give786 Words   |  4 Pagesreflection of the changing times. It was a time of unapologetic, artistic expression and uncovered literary, political, intellectual, and creative icons. Almost a century later, a new generation guides in the next wave of innovative art. From Tv and film to music and literature, the same spirit that brought the Harlem Renaissance rises and manifests into new millennium activism. Among the society of new generation creatives is New York Times best-selling author Angie Thomas. Her debut novel, The Hate

Wednesday, May 6, 2020

Advanced Corporate Reporting Free Essays

A reporting entity is required to prepare its financial report based on IASB framework and it is so useful for different types of users to evaluate the financial performance of the reporting entity and make suitable decisions. In this essay, the usefulness of conceptual framework in preparing of financial report will be discussed. And also, 2011 annual report of CLP Holdings Limited will be reviewed to further discuss how its qualitative characteristics of the information are useful for shareholders. We will write a custom essay sample on Advanced Corporate Reporting or any similar topic only for you Order Now Finally, one of its qualitative characteristics will be selected to be the most important and a conclusion will be made at the end of this essay. Usefulness of conceptual framework The IASB Framework sets out the definitions and recognition criteria for the elements of financial statements. Before the framework was set, companies might use different definitions and recognition criteria to recognize their transactions, even it is the same nature of transactions. For example, non-current assets can be recognized in cost model or revaluation model. If there was no framework, a company might use cost model to recognize its machinery while revaluation model was used to recognize property. However, the entity is required to be consistent to adopt cost model or revaluation model for a long period under the framework. As a result, the framework is useful for consistent accounting treatments. Because of the consistency, it is easier to compare the entities’ performance over time, even performance between different entities in the same industry. Also, it is easier for the reporting entity to prepare financial statements, especially in preparing consolidated financial statements for multinational entities. Most countries adopt IFRS nowadays. This is an international framework and they can use the same definition and recognition criteria when considering how to treat different transactions such as sales, purchases and valuation of stock. It will reduce the time for arguing the accounting treatment of different transactions. Qualitative characteristics of financial report As a shareholder, the financial statement should have four major qualitative characteristics and these characteristics will be discussed as follow: 1. Relevance A relevant financial statement should be predictable and have confirmatory value. It should be able to predict the future of the enterprise and shareholders can make a suitable decision based on the statement. In 2011 annual report of CLP Holdings Limited (CLP), there is a risk management report which is relevant to shareholders. All entities will probably have different types of risk. Nevertheless, CLP set a risk management framework which consists of risk governance structure and risk management process. The risk governance structure states that who will be responsible for dealing with risks and the risk management process diagram shows how to manage its risks. Additionally, CLP assessed its top tier risks and future challenges so that shareholders can predict how risky if they invest in this company. Another example of relevance is the trend of earnings and dividends per share in the past ten years. The trend can help existing and potential shareholders predict the future performance of CLP. Since 2002, Earnings and dividends per share are increasing except 2009; shareholders then may predict they can still get an increasing earnings and dividends per share in the coming years and they may be willing to invest more in the enterprise. Last but not least, financial statement of CLP has confirmatory value because of its 5-year summary statement. The figures of the past five years has already confirmed in the past annual reports. For example, total revenue sharply increased in 2011 and the main reason is the rising revenue from energy business in Australia. Shareholders may predict that CLP is expanding its business to Australia and the revenue from this segment will continuously rise in the coming few years. Besides the increasing revenue, dividends declared of CLP are very steady and shareholders do not worry if they cannot receive the dividend. Hence, shareholders will evaluate that CLP is worth to invest. 2. Faithful representation A reliable financial statement should be prepared in a true and fair view. That means it should be neutral, free from material errors, complete and prudence. From the point of auditors’ view, the financial statement of CLP is prepared in a true and fair view and it complies with Hong Kong Financial Reporting Standards (HKFRS) and Hong Kong Companies Ordinance. As the auditors’ report is clean, it reflects that the financial statement is free from material errors and the major transactions are completely recorded during 2011. On the other hand, CLP has an audit committee which comprises with five members; all of them are Independent Non-executive Directors (INED) while three of them are members of Hong Kong Institute of Certified Public Accountants (HKICPA). INED do not participate in any operation and decision making of the company and do not have any relationship to the shareholders, so they are not influenced by shareholders and can be no bias in selection of information putting in the financial report. In addition, the financial report is audited by the third party and the opinion can be formed neutrally. Furthermore, the financial report should be prepared in a prudent manner which means assets or revenue cannot be overstated whilst liabilities and expenses cannot be underestimated. For CLP, its inventory is stated at a lower cost or net realizable value. Prudence concept is applied when the company prepare its financial statement. 3. Comparability A qualitative financial statement should be comparable, no matter internal or external. Shareholders must be able to compare the financial performance between different years of the reporting entity and at the same time, they also are able to compare the financial performance between different companies in the same industry. The financial statement of CLP can fulfil this qualitative characteristic. Besides its statement shows the figures of two years (2010 and 2011), it shows the increasing or decreasing percentage of its revenue, expenses, assets and liabilities in 5-min annual report and economic value section. It gives a clear picture to shareholders to compare between two years. Moreover, the financial report is prepared based on HKFRS, the accounting policy is consistent and because of this, it is easier for shareholders to compare the financial performance between different years. Financial statement of CLP can also be compared with Power Assets Holdings Limited (HKEL), which is the major competitor of CLP. In 2011, revenue of CLP is about nine times of HKEL and the operating profit is a double of HKEL. However, profit before taxation of CLP is only $1,000 million more than that of HKEL. Shareholders may query why there is only a small difference between profit of both companies and what is happening on the operation of CLP. Therefore, they can make a correct decision through the comparison. 4. Understandability Besides the above three qualitative characteristics, understandability is important for shareholders too. There are many explanations at the bottom of the financial statement such as a quick guide of its classification of different entities and explanation of indefinite useful life. These further explanations can also help shareholders understand the financial performance of CLP more. As not all shareholders have enough accounting knowledge, some of them may not know how to evaluate the performance through income statement and financial position. Thus, statement of cash flow can help them understand the performance easier because this statement is prepared in cash basis; it clearly reflects the net cash inflows and outflows from different activities. The liquidity and the going concern of CLP can be understood even if shareholders are lack of accounting knowledge. The items of an understandable financial statement should also be aggregated and classified. Revenue in Consolidated Income Statement is aggregated at a lump-sum figure and the analysis of the revenue only revealed in the Notes to the Financial Statements. Another example is bank loans and other borrowings. An analysis of this item is also revealed in the notes. Bank loans and other borrowings is not only aggregated at a lump-sum figure, but also is classified as a current liabilities with other short-term liability. In my opinion, faithful representation is the most important qualitative characteristic. Users of financial report are not only shareholders, but also lenders, government, suppliers, employees, customers and the public. A financial report is prepared on the basis of true and fair which means that financial report is reliable and can be used under different circumstances. For instance, the entity wants to borrow loan from bank, the bank can rely on the financial report and estimate the risk of this loan according to accounting ratios and cash flow. For suppliers, when they consider giving credit terms to the company, they can rely on the statement of cash flow and some short-term items like current assets and current liabilities. Furthermore, the financial report must be audited. If the report is not prepared in true and fair view, the annual report will be qualified. As a result, this qualitative characteristic is the most important. Conclusion To sum up, the financial report must be prepared on the basis of the conceptual framework because the framework provides general theories and recognition criteria in preparing financial report. Additionally, a qualitative report should be relevant, reliable, comparable and understandable. Shareholders can predict the future financial performance based on the past events and the forecast of the company. Also, the report can be compared internally and externally and be understood so that shareholders can decide how to invest their money. On the other hand, the most important characteristic is faithful representation. Financial report must be prepared in a true and fair view so that the report can be unqualified and be used appropriately by the community. (Word: 1598) Reference 1. o CLP HOLDINGS LIMITED, (2012). ‘CLP Group 2011 Annual Report’. Available from: https://www. clpgroup. com/ourcompany/aboutus/resourcecorner/publications/Pages/publication. aspx [Accessed 28. 10. 2012] 2. ELLIOTT, Barry ELLIOTT, Jamie, (2007). Financial Accounting and Reporting. England: Pearson Education Limited, pp. 161 – 181 3. HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (HKICPA), (2010). ‘Conceptual Framework for Financial Reporting 2010’. Available from: http://app1. hkicpa. org. hk/ebook/index. php [Accessed 28. 10. 2012] 4. POWER ASSETS HOLDINGS LTD, (2012). ‘Annual Report 2011’. Available from: http://www. powerassets. com/pahWeb/IR/FinancialReports/AnnualReports/AnnualReport2011_en. htm [Accessed 12. 11. 2012] 5. PUTHRAN, Santosh, (2009). ‘IASB Framework – Financial Statements’. Available from: http://www. managementaccountant. in/2009/07/iasb-framework-financial-statements. html [Accessed 10. 11. 2012] 6. VICTORIA UNIVERSITY, MELBOURNE AUSTRALIA, (n. d. ). ‘Conceptual framework’. Available from: http://www. staff. vu. edu. au/faux/Topic%203%20Conceptual%20Framework%201%202002. ppt [Accessed 28. 10. 2012] How to cite Advanced Corporate Reporting, Papers Advanced Corporate Reporting Free Essays A reporting entity is required to prepare its financial report based on IASB framework and it is so useful for different types of users to evaluate the financial performance of the reporting entity and make suitable decisions. In this essay, the usefulness of conceptual framework in preparing of financial report will be discussed. And also, 2011 annual report of CLP Holdings Limited will be reviewed to further discuss how its qualitative characteristics of the information are useful for shareholders. We will write a custom essay sample on Advanced Corporate Reporting or any similar topic only for you Order Now Finally, one of its qualitative characteristics will be selected to be the most important and a conclusion will be made at the end of this essay. Usefulness of conceptual framework The IASB Framework sets out the definitions and recognition criteria for the elements of financial statements. Before the framework was set, companies might use different definitions and recognition criteria to recognize their transactions, even it is the same nature of transactions. For example, non-current assets can be recognized in cost model or revaluation model. If there was no framework, a company might use cost model to recognize its machinery while revaluation model was used to recognize property. However, the entity is required to be consistent to adopt cost model or revaluation model for a long period under the framework. As a result, the framework is useful for consistent accounting treatments. Because of the consistency, it is easier to compare the entities’ performance over time, even performance between different entities in the same industry. Also, it is easier for the reporting entity to prepare financial statements, especially in preparing consolidated financial statements for multinational entities. Most countries adopt IFRS nowadays. This is an international framework and they can use the same definition and recognition criteria when considering how to treat different transactions such as sales, purchases and valuation of stock. It will reduce the time for arguing the accounting treatment of different transactions. Qualitative characteristics of financial report As a shareholder, the financial statement should have four major qualitative characteristics and these characteristics will be discussed as follow: 1. Relevance A relevant financial statement should be predictable and have confirmatory value. It should be able to predict the future of the enterprise and shareholders can make a suitable decision based on the statement. In 2011 annual report of CLP Holdings Limited (CLP), there is a risk management report which is relevant to shareholders. All entities will probably have different types of risk. Nevertheless, CLP set a risk management framework which consists of risk governance structure and risk management process. The risk governance structure states that who will be responsible for dealing with risks and the risk management process diagram shows how to manage its risks. Additionally, CLP assessed its top tier risks and future challenges so that shareholders can predict how risky if they invest in this company. Another example of relevance is the trend of earnings and dividends per share in the past ten years. The trend can help existing and potential shareholders predict the future performance of CLP. Since 2002, Earnings and dividends per share are increasing except 2009; shareholders then may predict they can still get an increasing earnings and dividends per share in the coming years and they may be willing to invest more in the enterprise. Last but not least, financial statement of CLP has confirmatory value because of its 5-year summary statement. The figures of the past five years has already confirmed in the past annual reports. For example, total revenue sharply increased in 2011 and the main reason is the rising revenue from energy business in Australia. Shareholders may predict that CLP is expanding its business to Australia and the revenue from this segment will continuously rise in the coming few years. Besides the increasing revenue, dividends declared of CLP are very steady and shareholders do not worry if they cannot receive the dividend. Hence, shareholders will evaluate that CLP is worth to invest. 2. Faithful representation A reliable financial statement should be prepared in a true and fair view. That means it should be neutral, free from material errors, complete and prudence. From the point of auditors’ view, the financial statement of CLP is prepared in a true and fair view and it complies with Hong Kong Financial Reporting Standards (HKFRS) and Hong Kong Companies Ordinance. As the auditors’ report is clean, it reflects that the financial statement is free from material errors and the major transactions are completely recorded during 2011. On the other hand, CLP has an audit committee which comprises with five members; all of them are Independent Non-executive Directors (INED) while three of them are members of Hong Kong Institute of Certified Public Accountants (HKICPA). INED do not participate in any operation and decision making of the company and do not have any relationship to the shareholders, so they are not influenced by shareholders and can be no bias in selection of information putting in the financial report. In addition, the financial report is audited by the third party and the opinion can be formed neutrally. Furthermore, the financial report should be prepared in a prudent manner which means assets or revenue cannot be overstated whilst liabilities and expenses cannot be underestimated. For CLP, its inventory is stated at a lower cost or net realizable value. Prudence concept is applied when the company prepare its financial statement. 3. Comparability A qualitative financial statement should be comparable, no matter internal or external. Shareholders must be able to compare the financial performance between different years of the reporting entity and at the same time, they also are able to compare the financial performance between different companies in the same industry. The financial statement of CLP can fulfil this qualitative characteristic. Besides its statement shows the figures of two years (2010 and 2011), it shows the increasing or decreasing percentage of its revenue, expenses, assets and liabilities in 5-min annual report and economic value section. It gives a clear picture to shareholders to compare between two years. Moreover, the financial report is prepared based on HKFRS, the accounting policy is consistent and because of this, it is easier for shareholders to compare the financial performance between different years. Financial statement of CLP can also be compared with Power Assets Holdings Limited (HKEL), which is the major competitor of CLP. In 2011, revenue of CLP is about nine times of HKEL and the operating profit is a double of HKEL. However, profit before taxation of CLP is only $1,000 million more than that of HKEL. Shareholders may query why there is only a small difference between profit of both companies and what is happening on the operation of CLP. Therefore, they can make a correct decision through the comparison. 4. Understandability Besides the above three qualitative characteristics, understandability is important for shareholders too. There are many explanations at the bottom of the financial statement such as a quick guide of its classification of different entities and explanation of indefinite useful life. These further explanations can also help shareholders understand the financial performance of CLP more. As not all shareholders have enough accounting knowledge, some of them may not know how to evaluate the performance through income statement and financial position. Thus, statement of cash flow can help them understand the performance easier because this statement is prepared in cash basis; it clearly reflects the net cash inflows and outflows from different activities. The liquidity and the going concern of CLP can be understood even if shareholders are lack of accounting knowledge. The items of an understandable financial statement should also be aggregated and classified. Revenue in Consolidated Income Statement is aggregated at a lump-sum figure and the analysis of the revenue only revealed in the Notes to the Financial Statements. Another example is bank loans and other borrowings. An analysis of this item is also revealed in the notes. Bank loans and other borrowings is not only aggregated at a lump-sum figure, but also is classified as a current liabilities with other short-term liability. In my opinion, faithful representation is the most important qualitative characteristic. Users of financial report are not only shareholders, but also lenders, government, suppliers, employees, customers and the public. A financial report is prepared on the basis of true and fair which means that financial report is reliable and can be used under different circumstances. For instance, the entity wants to borrow loan from bank, the bank can rely on the financial report and estimate the risk of this loan according to accounting ratios and cash flow. For suppliers, when they consider giving credit terms to the company, they can rely on the statement of cash flow and some short-term items like current assets and current liabilities. Furthermore, the financial report must be audited. If the report is not prepared in true and fair view, the annual report will be qualified. As a result, this qualitative characteristic is the most important. Conclusion To sum up, the financial report must be prepared on the basis of the conceptual framework because the framework provides general theories and recognition criteria in preparing financial report. Additionally, a qualitative report should be relevant, reliable, comparable and understandable. Shareholders can predict the future financial performance based on the past events and the forecast of the company. Also, the report can be compared internally and externally and be understood so that shareholders can decide how to invest their money. On the other hand, the most important characteristic is faithful representation. Financial report must be prepared in a true and fair view so that the report can be unqualified and be used appropriately by the community. (Word: 1598) Reference 1. o CLP HOLDINGS LIMITED, (2012). ‘CLP Group 2011 Annual Report’. Available from: https://www. clpgroup. com/ourcompany/aboutus/resourcecorner/publications/Pages/publication. aspx [Accessed 28. 10. 2012] 2. ELLIOTT, Barry ELLIOTT, Jamie, (2007). Financial Accounting and Reporting. England: Pearson Education Limited, pp. 161 – 181 3. HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (HKICPA), (2010). ‘Conceptual Framework for Financial Reporting 2010’. Available from: http://app1. hkicpa. org. hk/ebook/index. php [Accessed 28. 10. 2012] 4. POWER ASSETS HOLDINGS LTD, (2012). ‘Annual Report 2011’. Available from: http://www. powerassets. com/pahWeb/IR/FinancialReports/AnnualReports/AnnualReport2011_en. htm [Accessed 12. 11. 2012] 5. PUTHRAN, Santosh, (2009). ‘IASB Framework – Financial Statements’. Available from: http://www. managementaccountant. in/2009/07/iasb-framework-financial-statements. html [Accessed 10. 11. 2012] 6. VICTORIA UNIVERSITY, MELBOURNE AUSTRALIA, (n. d. ). ‘Conceptual framework’. Available from: http://www. staff. vu. edu. au/faux/Topic%203%20Conceptual%20Framework%201%202002. ppt [Accessed 28. 10. 2012] How to cite Advanced Corporate Reporting, Essay examples

Monday, May 4, 2020

Alexander the Great Essay Example For Students

Alexander the Great Essay Alexander the Great Essay By Kenneth W. Dunn Professor Diane Gordon UMUC HIST115 Spring 2005 Introduction Alexander III was born on July 20th, 356 BC to King Philip II and Olympias. He was born in Pella, Macedonia. In 343 BC Aristotle was hired to educate Alexander at the age of 13. In 338 he commanded for the first time the Calvary during the battle of Chaeronea. Alexander ascends the throne of Macedonia in 336 BC after the murder of his father, King Philip II. 336-323 BC is when he started his empire, conquering kingdom after kingdom. Why was Alexander the Great? Alexander III was known as Alexander the Great to his people from 336-323 BC. Why to this day do we still look at Alexander the Great as one of the greatest rulers of the world? Even though Alexander ruled for only 13 years as king of Macedonian what made him gain the title as Alexander the Great? Should he be known for it because of his military skills, his popularity with his people or his leadership skills? Why did Alexander deserve to be called the Great? He was not the first of his time to be called it. There were two others before him that were called the Great, the Persian King Cyrus the Great and the Egyptian Pharaoh Ramses the Great. To this day his leadership skills are still considered by military experts as being the most outstanding commanders of all time. Alexander was able to motivate and inspire his troops to fight any battle for him by leading his troops, talked to every single troop and received the same wounds that they did. One thing that can only be marveled at is the over whelming factor, his charisma. He was the only individual that was able to hold together an empire together. After his death the empire fell apart into competing kingdoms. Alexander III is known to have helped shaped the world the way we know it today. Persians, Egyptians, Babylonians were eastern cultures that dominated the world until Alexander came into rule. He changed the focus on civilization from the eastern to the western societies, Greece and Rome. Alexander took the gold reserves of the Persian Kings and minted it into currency, using his resources to build new cities while continuing his conquest of other kingdoms. This enabled the Greek civilization to spread through out the known world and improving trade relations and activities. Alexander established an economic system that remained active until the industrial revolution in the 18th century. The limits for the inhabited earth at the time was established by him and remained so until the 15th century, before the voyages of the Portuguese and Spanish. Darius III, King of Persian, was one of Alexanders opponents during his rule of Macedonia. Persian was a vas empire that stretched from Egypt, the Mediterranean Sea, India and central Asia. Darius was Alexanders greatest foe and he faced Darius army, which was said to be incredibly large, over one million Persians in 331 BC. In 334 BC Alexanders armies wiped out a Persian defense force at the river Granicus (Turkey). In 333 Darius tasted defeat by Alexander in the town of Issus, (southern part of Turkey). It was in 331 BC, against the million man army, that Darius faced his final defeat at Gaugamela (Iraq). The battle in 334 BC took place when Alexander crossed Hellaspont with and army of 35,000 Macedonians. When they reached the Granicus River they ran into 40,000 Perians and Greek mercenaries. His army defeated 40,000 and according to history his army only suffered the loss of 110 men. At this time all of the minor states of Asia submitted to him. Alexander continued with his army southward and ran into King Darius III main army. The Battle of Issus was in 333 BC and Darius army was said to be 500,000, which is believed to be over exaggerated. During the battle Darius was cut off from his base so he fled northward at the same time abandoning his mother, wife and children. Down syndrome 2 Essay He might have escaped, but a vine caught his foot and he tripped. He was killed by some other bodyguards instantly. Philips death in 336 BC lead Alexander to succeed him and become King Alexander III. By this time, he was twenty years old. It was said that he was an incredibly handsome man and he always was clean shaven. Although he was a .

Saturday, March 28, 2020

Neo-Expressionism Essays - Art Movements, Contemporary Art

Neo-Expressionism The term neo-expressionism describes the art movement that dominated the art market in the early and mid 1980's. The word "neo" refers to a revival of previous ideas or trends. Expressionism was a style from around the time of World War 1 that was highly personal, and was often executed with violent fervor. Neo-expressionism is similar, and also generally uses bright colors, recognizable objects (such as the human body) with distorted representation, great expression of emotion, and often commentary on social issues. It usually is not realistic. The common subject matter often deals with the negative aspects of life: vulgarities, violence, cynicism, and brutality. It is full of symbolism, and is considered figurative and gestural. A varied assemblage of young artists portrayed the human body in reaction and in contrast to the remote, introverted, and highly intellectualized abstract art production in the 1970's. The original goal of these artists was to depict emotional and psychological concerns of themselves and their times. This is often achieved by using heavy black outlines to express anger and hostility in addition to strong contrasts of the bold colors. Other artists explored color and abstraction to express spiritual and/or mystical ideas. Other common traits presented in paintings of this style included: a rejection of traditional standards of composition and design, the use of vivid but jarringly banal color harmonies, and a simultaneously tense and playful presentation of objects in a primitivist manner that communicates a sense of inner disturbance, tension, alienation, and ambiguity. This movement was also linked to and in part generated by new and aggressive methods of salesmanship, media promotion, and marketing on the part of dealers and galleries. It was controversial both in the quality of its art products and in the highly commercialized aspects of its presentation to the art-buying public. There are several artists that dominated and accurately represented neo-expressionism. Some of these artists are Sandro Chia, Georg Baselitz, Immendorff, Francoise Arthus, David Salle, and Terry Marks. The 5 elements of art are easy to recognize in this style of art. Line is used to create the shape that represents the objects of recognizable nature in the painting. The use of Color is quite obvious. Because most colors are bold and contrasting, a lot of times there aren't a lot of variations in value. The colors used often add to the non-realistic elements of the painting. Texture isn't a big issue in neo-expressionist paintings, though. Personally, I really like this style. It's easy for me to relate to it, and to create my own paintings representative of it. I like the colors used, and the freedom to express emotion and feeling. There really are no limits to what you can do with this style. Bibliography The 20th Century Art Book. London: Phaidon Press Limited, 1996. brommer, Gerald F. Discovering Art History. 3rd Ed. Worchester, MA: Davis Publications, Inc., 1997. Neo-expressionism. [Online] Available http://www.optonline.com/comptons/ceo/26699_Q.html, April 4, 2000. Encyclopaedia Britannica | article page. [Online] Available http://www.britannica.com/bcom/eb/article/idxref/7/0,5716,583318,00.html, April 4, 2ooo. ArtsNet Minnesota: inner Worlds Vocabulary. [Online] Available http://www.artsnetmn.org/inner/iwvocab.html, April 4, 2000 Avignon et Provence ? Francoise Arthus. [Online] Available http://www.avignon-et-provence.com/avi/gb/expo/artiste/arthus/loacoon.htm, April 4, 2000. Terry Marks. [Online] Available http://www.artincontext.org/LISTINGS/IMAGES/FULL/3/P5BV6O3T.htm, April 4, 2000.

Saturday, March 7, 2020

Corporate responsibility SAS essay

Corporate responsibility SAS essay Corporate responsibility SAS essay Corporate responsibility SAS essayCorporate strategy is shaped, first of all, by corporate mission, vision, values and goals. The presence of clearly defined values and goals reinforces the strategy and shapes the corporate environment. Furthermore, job values and goals have a strong impact on job motivation, satisfaction and in general on job attitude of employees; the above-mentioned factors, in their turn, have a strong impact on turnover, performance and business efficiency. The purpose of this paper is to identify key goals and values of SAS, to research the attitude of employees to working in SAS and to analyze the effect of goals and values of SAS on job satisfaction and motivation using the Job Characteristics model.Company backgroundSAS Institute Inc. is a software company founded in 1976 (SAS, 2014a). The company is headquartered in Cary, North Carolina. Initially, the acronym SAS stood for statistical analysis system the software which initiated the creation of the corpor ation (SAS, 2014a). Currently SAS software is one of the leading packages used by large companies to collect, store, report and analyze business data and to make business decisions. It is notable that 91% of top 100 companies listed in Fortune 500 use SAS to analyze business information and to enhance their decision-making (SAS, 2014a). Overall, SAS software is used in more than 70,000 sites in 136 countries (SAS, 2014a).SAS values and goalsSAS defines its mission in the following way: SAS delivers proven solutions that drive innovation and improve performance (SAS, 2014a). The key values listed by SAS on its website are: approachable, customer-driven, swift and agile, innovative and trustworthy. SAS currently has 13,677 employees which are located worldwide: in the United States, in Canada, Latin America, Asia Pacific, Europe, Africa and Middle East. The values of SAS are also demonstrated by the corporate responsibility section of its website: the company emphasizes the importance of ethical management and governance, invests into education philanthropy and environmental programs. Furthermore, SAS has a world-renowned culture based on trust, flexibility and values (SAS, 2014b). In terms of employee culture, SAS provides numerous workplace options and features for employees, provides workplace awards, displays artworks in the offices, invests into employees and their education (SAS, 2014b).Working at SASSAS was rated by Fortune as the second best company to work for after Google. The company has been on the list of best employees for 17 years, and in 2013 SAS also was also rated as second best employer. Voluntary turnover at SAS is only 2%, while job growth is 3.6% per year. The company offers onsite childcare, provides access to onsite fitness centers and sponsors gym memberships of employees (Fortune, 2014). Although SAS does not pay for 100% of healthcare costs, the company has a decent range of healthcare options offered in its onsite health center. There are numerous options for having a good work-life balance such as job sharing and compressed work weeks (Fortune, 2014). Employees receive training and are highly motivated. 95% of SAS employees look forward to the new working day and 97% of them are proud to be working at SAS (Great Rated, 2014).Job Characteristics ModelHigh motivation and positive attitude to work among SAS employees can be explained using Job Characteristics Model. Job Characteristics Model consists of five key elements of job design which have a direct impact on motivation and performance: skill variety, task identity, task significance, autonomy and feedback (Hellriegel Slocum, 2007). The first three factors contribute to elevated work meaningfulness, autonomy provides for increased work responsibility, the presence of feedback creates the knowledge about job results and performance. Hence, Job Characteristics Model relies on Herzbergs model of motivation and outlines the factors which determine the presence o f high motivation, satisfaction, performance and low turnover (Hellriegel Slocum, 2007).In the case of SAS, job variety, task identity and task significance are high because of two core values innovative and swift and agile. IT industry as such consists of complex and varied tasks, and SAS is not an exception. Cutting-edge research and development require various skills, and Agile approach used in IT industry allows to achieve high task identity. Task significance in SAS is essentially high because of the companys market leadership and wide use of SAS in top worlds corporations. The employees are aware that their product will be delivered to a variety of people and will have a direct impact on strategic business decisions, so the degree of task significance is high.The levels of task autonomy at SAS might be varied, but employees at SAS receive regular feedback and are awarded for their achievements. SAS characterizes its workplaces as such that offer unprecedented challenges, opp ortunities and support for employees (SAS, 2014b). Therefore, according to the Job Characteristics Model, SAS effectively reinforces at least four out of five factors that have a positive influence on job satisfaction, motivation and performance.ConclusionSAS goals, such as driving innovation and improving performance worldwide, as well as corporate values such as agility, swiftness, innovation, approachability and attention to customer needs have a positive impact on at least four out of five Job Satisfaction Model factors skill variety, task identity, task significance and feedback. This is a model which should be adopted by the majority of businesses due to its flexibility and time-proven efficiency. The analysis of SAS using Job Satisfaction Model shows that employees in this company should be highly motivated and should have low turnover; these conclusions are proven by low turnover rates in SAS (voluntary turnover is about 2%) (Fortune, 2014) and high level of satisfaction (4 out of 5) (Great Rated, 2014). Therefore, SAS model or its elements could be recommended for adoption by other businesses.

Wednesday, February 19, 2020

/Fostering Motivation, Civility, and Integrity Assignment

/Fostering Motivation, Civility, and Integrity - Assignment Example ehind this principle is to establish a classroom culture wherein students would be more aware and afraid of violating the school law regarding cheating and plagiarism. Doing so, the students would be more careful in terms of obliging with the school policy. Although maintaining a good relationship with the students is necessary in terms of encouraging the students to build trust with their professors, school teachers should be clear that it is their responsibility to draw a line between being lenient and strict. Through the proper use of school teachers’ authority in class, it would be easier for teachers to win the students’ cooperation not to violate the rule behind cheating and plagiarism. Upon involving the students to participate in classroom discussion regarding the school policy behind cheating and plagiarism, it is also possible to encourage other students to report any person they know who is cheating or plagiarizing their school paper by giving them rewards (Forsyth, Increasing Academic Integrity, 2002). 2. On page 211, Forsythe presents 3 case studies (originally defined by Carbone, 1998) of ways to manage civility / incivility in the classroom. From a psychological standpoint, why do you think each of these will be effective or not? (Feel free to use whatever theoretical approaches you are comfortable with/subscribe to?). Personally, for you, which of these methods, or blending of methods seems the most useful? From a psychological standpoint, creating a classroom norm is effective since the students are made aware of what to expect each time they decide to violate the classroom and school policy. Since the practice of incorporating rewards and punishment in a classroom norm makes the students aware that violating one of the school and classroom rules is equivalent to a specific punishment, the students would think twice before they decide to misbehave in class or cheat in their academic papers. For this reason, most teachers find this technique

Tuesday, February 4, 2020

Mentoring and Enabling Learning in the Practice Setting Essay

Mentoring and Enabling Learning in the Practice Setting - Essay Example Every profession including health care can be wide and vast and in order for one to understand and gain experience, they need more than what is learnt in the class. In practicing health care, there is need to have a mentor who will guide the prospecting practitioner with vast experience. NMC defines a mentor as an individual who is registered and has completed the NMC approved mentor preparation programme and has acquired the skills, knowledge and competence needed to meet the defined outcomes. As a mentor, an individual has a key role to play in ensuring that they guide new and potential practitioners as they go through transition. Their roles include; Mentorship in nursing is very crucial considering the profession deals with lives. This calls for high standards and strictness in carrying out the duties. For that reason, there is need to have proper training, and guidance for new practitioners. This is what has necessitated the need for a mentor. Mentorship programme ensure that new practitioners and students gain the much needed orientation and training in a real life situation other than theory as it is done in schools. According to Bosher and Pharris (2009) mentorship in nursing plays a key role in growing careers as well as develops the social aspect of the individual. The Nursing and Midwifery Council the NMC official regulator of nurses and the main purpose of the council are to protect the public. This is done by keeping a register of all practicing nurses and by developing and setting standards that will guide their education, training, performance, conduct and ethics. The council came up with standards that will help and support learning and assessment in practice in the health care. The standards have been set in form of development frameworks and are put in 4 stages. These include, Registrants, Mentors, practice teachers and teachers. In addition to these four,