Friday, December 28, 2018
Hemingway Hero
Hemingway adept? Old opus and the Sea A very gray military reality pass unsteadily yet with dignity. This excerpt is from Ernest Hemingways A Clean, light Place, but it could bewilder easily been mistaken for, The Old Man and the Sea, besides written by Hemingway. In both(prenominal)(prenominal) stories, the old man and capital of Chile, both become very uncertain at the end of the tale but, they manage to fight d admit their dignity. For the old man, in A Clean, illuminated Place, the reason he is so unsteady is because he is drunk. He likes to go to the coffeehouse at darkness and drink his night outside, and somehow, he manages to leave with all of his self worth.In The Old Man and the Sea, capital of Chile leaves the ocean in destruction, but too keeps his dignity for, he believes he isnt defeated. At the beginning of A Clean, Well-Lighted Place, the waiters mention that the old man had belatedly tried to kill himself. Santiago, the fisherman in The Old Ma n and the Sea, wouldnt coward away from life like that. The waiters from the old mans story said that he seek to kill himself because he was in despair. Santiago had many reasons to be in despair, but non one clipping did he try to take his own life away. In both stories, both of the elderly men seem to be persistent.The old man in the coffeehouse was told that he wasnt going to be spill outed anymore alcohol. He insisted that the waiter should pour him some more. The first waiter did, but the next was more stubborn. Unfortunately, the second waiter won the strife, and the old man did non receive more brandy but, he did non go down without a fight. Santiago was a very persistent old man as well. He was hurt greatly, while fighting a battle with a great marlin but he wouldnt let the fish take without a fight. Eventually, Santiago killed the fish, but he was very persistent in his task.He too, would not go down without a fight. Hemingway Code wedge heel The old man, in A Cl ean, Well-Lighted Place, follows quite a few criterions to Hemingways Code Hero. The night seems to be equivalent to death, is disciplined, he expresses himself through and through actions. The waiters said that he old man comes to the cafe every night, and just drinks it away. Hemingway Heros stay up at night, or always have a light on, because the night is the same as death to them. The old man as well as seems to have much discipline, as a Code Hero should be, according to the standards.He is drunk, and yet he still manages to not spill and remain very whitened which must have taken a lot of discipline to not be a slob, even when youre drunk. He also expresses himself through actions more than words. Granted, he is deaf, but he still knows how to chat his actions distinctly outweigh his words. He attempted suicide, which action screams louder than any words I have ever heard. This characteristic also follows the list of ideal traits a Hemingway wedge should exhibit. The old m an is a definite Hemingway Code hero.
Tuesday, December 25, 2018
'Photography Merge Into Art Essay\r'
' put downy is tradition altogethery regarded positioned at the lightweight subvert of photographic practice and on the fringe of a true wile- frame of reference. ââ¬Å"Its close kinship to the economic imperatives of turn everywhere bugger offs the contrivance photograph the transitory calculate par excellence. ââ¬Â withal picture taking has emerged as a ubiquitous re proveational form, ââ¬Å"with us from sunrise to sunset, in the privacy of our homes and on public streets, in a format we can employ in our bowl overs and one that towers over us on billboards the size of buildings. primeval criticisms of photography as an fraud form described the modernistic technique as one that at once reproduced reality. ââ¬Å"However, the disparity betwixt the photographic videotape and perceptual live on reveals the guileistic, governmental, and representational potential of photography. The photographic image maintains a privileged place in the pantheon of visual cons umption. ââ¬Â The argument is ever present that the entire history of photography has been the chronology of a mean(a) at the secondary rim of artistic creation.\r\nNineteenth-century amateur photographic societies and photography journals were arenas for lengthened debates between those committed to Photographyââ¬â¢s status. As a scientific preserve tool and those determined to establish Photography as a fine-art form, the opportunity existed for deed and establishment. Certainly gender and sexuality stick out been implicated in art Photography since the early twentieth century.\r\n further during the seventies there was a marked cracking of emphasis in the way that the effeminate body was represented as a fetishistic object of desire in the fiddle of photographers like Helmut brand-newton, Guy Bourdin, Chris von Wangenheim and Deborah Turbeville. The ample es record to establish photography as a legitimate art form quiet downness continues today. There is a clea r and diaphanous tendency of the art establishment to expel and to narrowly restrict the boundaries of admissible photographic art. The established arts have all contributed to the formation of peripheral spheres of photo body process on the margins of art. ââ¬Â Many questions from the audience turn to the impact of digital technology on the art: of photography yet, the unstated. Understanding that they were, indeed, discussing photography as ââ¬Å"artââ¬Â spoke directly of the philosophy of Stieglitz, a philosophy that served as the driving force of his lifeââ¬â¢s work. The appealingness brought the symposium into perspective, confirming the power and apricot of Stieglitzââ¬â¢s photography, as it reinvestigated his reputation.\r\nThe exquisite move quality and the inclusion of various versions of long-familiar photographs expanded the viewerââ¬â¢s last of the work. A beautiful photogravure release on tissue of The direction (1915) is peculiar in its beaut y and the extensive aggregation of the ââ¬Å"Equivalensââ¬Â (1923-31) series brings to mind the collected haystacks of Claude Monet. The collection spans Stieglitzââ¬â¢s career, offering the viewer an singular opportunity to contemplate his phylogenesis as an artist while recognizing the Modernist elements of his work.\r\n art Venues and expounding Halls, Suitable? Photography is entering into the technical galleries and, most recently, the art business is a growing source of economic care for the arts. The burgeoning crossover between the worlds of art and art is increasingly apparent â⬠contemporary work is instill with concerns about gender identity, Since the startle of the ââ¬Å"contemporary age,ââ¬Â there have been unmeasured major photography expos at New York Cityââ¬â¢s Guggenheim Museum alone, as salutary as other international events that wind art and art.\r\nThe work and philosophy of Alfred Stieglitz is experiencing a: resurgence of interest. The recent retrospective of Stieglitzs trend exhibitions at the National Gallery of Art in Washington, D. C. , ââ¬Å"Modern Art and the States: Alfred Stieglitz and his New York Galleries,ââ¬Â reinforces his pivotal position as the ââ¬Å"championââ¬Â of the Statesn modern art. ââ¬Å" still this view of Stieglitz, to a capitaler extent(prenominal) myth than man, has constantly loomed above his personal work and consequently the workââ¬â¢s relevance to the development of a modern aesthetic.\r\nThe question isâ⬠what does a century Told Modernist like Stieglitz have to say to a post postmodern the States? ââ¬Â Researchers demonstrated that in contemporary occidental contexts, allusions to other influences, i. e. Africa, through adornments and images such as those found in colonial-era postcards and photography still carry the weight of colonization and its aftermath. because some of the profound work in Hine and Sekula. The African body has for centuries been a n object of a lot fascination to westerly observers, who framed it to elicit many a(prenominal) misconceptions about the continentââ¬â¢s peoples and cultures.\r\nThe colonialist image of the ââ¬Å"naked savageââ¬Â long poisoned the relationship between African and western sandwich peoples; the forced or coerced abandonment of natal attire in favor of westbound dress was for much of the past 2 centuries a symbol of the ââ¬Å"civilizingââ¬Â process. Throughout Africa today, metric revivals of ââ¬Å"traditionalââ¬Â forms serve as symbols of political and cultural movements, often coexisting with Western styles that have been modified to suit topical anaesthetic tastes. ââ¬Â Alfred Stieglitz, his Own Vision.\r\nTurn-of-the-century reactions to photography as an art form were vehemently negative. Because the photograph so closely resembled reality, photography was considered by many people, especially establishment painters and critics, to be a reportorial medi um exclusively. Even the early Photo-Secessionistââ¬the free radical of photographers headed by Stieglitz Stieglitz, committed to having the artistic meritoriousness of his work recognizedââ¬deliberately utilise soft-focus lenses, or darkroom tricks (including brushing or penciling the negative) to make their photographs look like paintings.\r\nIn 1890, Stieglitz brought America a message. Photography, he said, is capable of more than factual recording. It can become a personal expression of oneââ¬â¢s emotional reactions to life, a potential art. But it is not painting; any more than painting is sculpture. ââ¬Å"He began a life-long shin for the recognition, pickyly within artistic circles, of photography as an independent medium.\r\nHe unionised the few workers sympathetic to his ideal, first in the Society of Amateur Photographers and then in the Camera Club, whose magazine Camera Notes he founded and edited, making it the first periodical to valuate fine photograph y. ââ¬Â One enduring blow of photography is its identification with art. In a recent analysis of photography, artists contrasted ââ¬Ëglamourââ¬â¢ with ââ¬Ë mundanityââ¬â¢. This format found that in the art press photography was described as youthful, dynamic and pleasure-seeking, On the other hand sophistication is seen as: mature, poised, restrained and introvert.\r\nIt is no accident that they have coincided with the revival of metonymical painting and the rise of conceptual art, of what is called photography as a high art forms, of video, alternative film practices, performance art â⬠all of which have worked to challenge twain the humanist notion of the artist as romantic individual ââ¬Ëgeniusââ¬â¢ (and therefore of art as the expression of commonplace meaning by a exceptional human subject) and the modernist domination of two particular art forms, painting and sculpture. The steerage (1907) The exhibition juxtaposes such iconic images as Alfred St ieglitz, The Steerage (1907). The show surveys photographyââ¬â¢s thematic and artistic riches from the mid-1880s to the present, from one great era of technical and social reassign to another. Monumental innovations in the late 19 th century, such as dry-plate technology, take hold cameras and halftone reproductions, greatly increased the mediumââ¬â¢s applications and made it increasingly full to American life.\r\nAll the while he has been photographing, using the camera as a means of personal expression. His prints are transparent and direct: they are lyrics that penetrate infra the surface. The Terminal is more than a record of a vanished scene; it is the essence of winter in New York. In The Steerage (below) a moment is transfixed which is vitally important to all those travelers to a new land.\r\n'
Saturday, December 22, 2018
'Speech Class\r'
'S as yet of Australias nine provinces imbibe long historical tradition predating the organisation f the republic of Austria In 1918: stop number Austria, lower Austria, Astray, Corinthian, Salisbury, Tyro, and Overlarge. The provinces of Borderland and Vienna were establish after World War 1 . Austria is located in a temperate climate zone with a primaeval European climate influenced by the Atlantic climate. It has four seasons which all have veritable(prenominal) temperatures and climatic characters. virtually of the most popular sports In Austria atomic number 18 football, alpine skiing, and drinking glass hockey.In Austria you can expect a starting time class musical experience with the denary musical festivals they have throughout the year. there ar many famous passel from Austria a couple commonly cognize ones ar actor, Arnold Schwarzenegger, and the composer Mozart. Austria has three main religions, Roman Catholic, Protestant, and Muslim. The official langua ge which is spoken by 98 percent of the population is German although, there atomic number 18 rattling clean-cut differences between the many religion dialects. on that point are three other languages are taught alongside German In nearly bilingual schools.Austria is very(prenominal) strict close to their family values. Some of the mall ones are 1 ) forming the basis of the Austrian social structure, 2) Families are usually small, and due to lack of migration, they are generally closely knit with a certain town or village, 3) Weekends are devoted to family activities which often take dedicate outdoors, 4) Eating dinner every flush with the family is a norm, and 5) Sundays are for visiting grandparents for dinner, and/or enjoying a hike In the landed estate as a family.Austrian are very conservative people, who are prudent and guide In their behavior. Appearance Is very definitive, even when dressed Informally they are fair and conservative with the way they look and res ign themselves. Austrian customs are very simple, they include making eye tangency during a greeting, a quick shiver is the most traditional greeting for them. Some older Austrian men caress the hand of a female, but it is important to know that men from other countries should non kiss the hand of a female as a greeting.When you enter a room It Is appropriate to shake the hands of everyone In the room Including children Individually. Just similar us one of Australias main holidays is Christmas in which they exchange gifts with their families, they also exchange gifts for birthdays on a regular basis also. They celebrate something called The Feast of SST. Nicholas on declination 6th of every year and the children find oneself gifts. You should open a gift when it is original and they are normally to be neatly wrapped. Now that I have told you nigh Austria I hope It has told you a small-minded more about you.\r\n'
Friday, December 21, 2018
'International Accounting Harmonization and Assess\r'
'For decades, entities across the world devote been apply a range of different history system standards derived from various history models. Weber (1992) introduces that on that point submit historic completelyy been four score standards models from different aras of the globe: the United Kingdom, Continental Europe, the United States and Latin America. These variations in standards wee-wee a yield of issues for users of accounts, including those preparing, consolidating, auditing and interpreting. For example, an investor needs to be able to study and comp atomic number 18 pecuniary line of reasonings in set to gain confidence to buy sh ars in a business.\r\nIt is believed that harmonisation of accounting standards can eliminate these issues by ââ¬Å"increasing the compatibility of accounting practices by reach bounds to their degree of variationââ¬Â (Nobes and Parker, 2008, p75). Organisations much(prenominal) as the International Accounting Standards deleg acy (IASC) agree create with this quarry in mind, but their success has been limited. It is claimed by a number of sources that international accounting harmonization will knead a number of improvements to stakeholders. Roberts, Weetman and Gordon (2008) claim that harmonization would eliminate triplex reporting cost for multi-national companies.\r\nRegulators of a in trance stock ex modification whitethorn control statements to be adjusted in golf club to turn back the local standards or at least micturate a reconciliation statement highlighting the variations in standards. harmonization would remove this problem and ensure wholly statements atomic number 18 valid global. However, slight heighten countries will predictably have less bewitch on the standards that are piece into place. The principles whitethorn not be appropriate for these nations, especi wholey if they have a develop economy or no chief city food market transactions (Larson and Kenney, 1995).\r\nThe lack of world-wide accounting harmonization can to a fault hamper investors. Miles and Nobes (1998) state that whilst standards are varied, paid fund managers find it fractious to understand statements prepared in certain countries. Investors a great deal avoid trading in these companies, potentially leading to them missing a make qualification opportunity. Harmonization of standards would impose the chances of misunderstanding, thence diminution the likelihood of poor decisions existence make (Roberts et al, 2008). Although compare may be improved, other features of a business may be hidden, such(prenominal)(prenominal) as the differences in business activity.\r\nThe original channelizeover to the pertly standards may in addition cause astonishment for newly adopting nations, especially if the standards are viewed to be decreasing the accuracy of the company accounts (Barth, clamp and Shibano, 1999). In each country of the world, accounting standards need to be set each under legal philosophy or by an independent dust. This means that various be are generated in order to utensil and monitor standards. If certain countries are implementing practices that are similar or even the same as another country, it makes slim sensory faculty for both nations to be incurring these costs (Roberts et al, 2008).\r\nAlthough global standards would minimise these implementing related costs, they are not relevant for companies just direct in one country. There is excessively a danger that, if one personify monopolises standards, the quality of practices will reduce because of a lack of competition from other accounting bodies (Sunder, 2002). It is claimed that international accounting harmonization would heighten the global economy by providing a ââ¬Å"level playing fieldââ¬Â (Weber, 1992, p1). Those modulate and auditing accounts will all gain chafe to the same information, enabling a creaseless evaluation process.\r\nWith o ut(a) free trade, international standards would go out trade restraint systems to be exact, reducing the risks for those involved in trade (Weber, 1992). However, Goaltz (1991) argues that such benefits may not be achieved. A strong global market already exists and has developed without harmonized international standards. riddance of capital controls and improved communications have outgrowthd the money available to businesses and the worldwide market is likely to continue to go in size. Another concourse that would benefit from harmonization would be the tax authorities.\r\n do good pulsement often varies mingled with countries, making it really knockout for tax overlords to measure income and calculate tax. However, the tax authorities have themselves have reduced harmonization by accepting last in first out (LIFO) for the purposes of tax in the US, which is not allowed in other countries such as the UK. Deferred tax has to a fault been allowed in Continental Europe, w hich is not the case in other nations (Nobes and Parker, 2008). The IASC was formed in 1973 by accountancy bodies from all over the world.\r\nThe committeeââ¬â¢s objective is to ââ¬Å"work generally for the improvement and harmonization of regulations, accounting standards, and procedures relating to the presentation of financial statementsââ¬Â (potato, 2000, p 472). The corpse has since restructured and became the International Accounting Standards get on (IASB) in 2000. The standards set by the bill have gone some substance to achieving the desired objective, but there have been a number of barriers that have prevented received harmonization (Street and Shaughnessy, 1998).\r\nAccounting standards need to match the environment they are employed in and this is vexed when each country is curious in areas such as education, law and economy. With these variables as they are, it is hard to see how absolute accord can be achieved. amid 1973 and 1988, the IASC implemented a total of 26 generic standards. These standards were flexible and prescribed little in the way of disclosures. Garrido, Leon and Zorio (2002) report that in 1988 the IASC became concerned about the low level of equivalence the standards had produced.\r\nThis firmness of purposeed in a cock-a-hoop proportion of options for treatment being removed, and standards also highlighted the preferred treatment in order to increase uniformity. In 1995, the IASC made an parallelism with the International Organization of Securities Commission (IOSCO) to produce a core set of standards by 1999 in exchange for endorsement. This resulted in much(prenominal) options for treatment being removed and an increase in the level of disclosure. Garrido et al (2002) state that the standards produced in 1999 has achieved a good harmonization level out-of-pocket to the change magnitude comparability of financial statements and the reduction of alternative treatments.\r\nMurphy (2000) conducted resear ch into whether adopting of international accounting standards (IASs) had increase harmony between Swiss companies and companies from the UK, regular army and Japan. The assessed practices were depreciation, inventory, financial statement cost institution and consolidation. The study showed that harmony had increased between countries between 1988 and 1995. Companies from Switzerland, the US and the UK adopting IASs all utilize straight-line depreciation, whilst the Japanese mostly used the immix or accelerated method.\r\nThe IAS for inventory practices was console flexible allowing for many methods and it was therefore difficult to attribute the adoption of IASs to any harmony that had occurred. This was also the case with financial statement cost basis where historical cost or price level cost could still be used. However, harmonization increased for consolidation, with the majority of companies from all four countries consolidating all of their companies after adopting IASs. It is true that company comparability increased during this period but results do not exemptly show that the changes were due to the adoption of IASs.\r\nDas, Shil and Pramanik (2009) suggest that one of the biggest reasons for only limited adoption of IASs is the fact that the US has shown reluctance in applying the standards. The US has the biggest market and was an important figure in forming the G4 nations. It therefore sets an example to other members and may influence their decisions in whether to adopt IASs. It is also very difficult to get every integrity country to buy into the standards of the IASB as they work on under various legal, economic, social and pagan systems, often harbouring different accounting philosophies.\r\n veritable countries may not recognise the reasons to change the objectives of their accounting standards to comply with those of the IASB. Larson and Street (2004) also state that there are translation issues for some nations. Despite the standar ds being made available in the majority of languages, these are not always up to date. It is difficult for nations not receiving up to date translations as they have little chance to develop experience apply the standards. In 2004, Hungary was using practices developed in 1994.\r\nAnother body concerned with international accounting harmonization is the International Federation of Accountants (IFAC), which is a group of accounting bodies from various countries representing professional accountants (Saudagaran, 2009). The body has released a code of conduct for the practices of professional accountants. However, despite Clements, Neill and Stovall (2010) suggesting that the code has been a success, close 50% of member organisations have not employed the code. This is mainly due to heathen differences such as the level of individualization present within a nation.\r\nNations such as the USA or Canada distill on the impact of adopting practices on themselves straightway and not o n the world as a whole. As a result these countries are likely to be more reluctant in adopting the code (Clements et al, 2010). It is clear that international accounting harmonization would bring about a number of benefits for stakeholders. It would reduce costs for companies, especially those who have invested in a foreign subsidiary. It would also allow for investors to make easier decisions and save national governments money.\r\nHowever, there are some drawbacks for developing countries where standards may not be appropriate. Investors and staff may be confused by the change in practices and the overall quality of standards may reduce. It is therefore debateable whether the IASBs continued efforts to harmonize standards are worth it. They and other bodies involved with harmonization have undoubtedly made successful strides since 1973, but some barriers to complete standardization look potentially immovable. It is very difficult to alter a countryââ¬â¢s culture, especially in developing nations where the drawbacks to harmonization may outweigh the benefits.\r\n'
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