Monday, May 25, 2020

Irreconcilable Realities, an Essay Written by Aaron M....

While analyzing Kurosawa Akira’s Rashomon in the essay, â€Å"Irreconcilable Realities†, Aaron M. Kerner writes, â€Å"The substance of the film hinges on what is irreconcilable, and â€Å"resolving† the narrative would run contrary to the film’s central concern.† In this quote, Kerner is addressing the fact that the film does not have a conclusion where the audience knows the truth about the characters in the film. Rashomon instead addresses the natures of reality and real life through his filming of this unusual mystery story. He addresses storytelling through the eyes of different characters and shows how the different points of view can have a major impact on the telling of the story. By telling the story this way the film creates a commentary on†¦show more content†¦These two characters do not know and the audience needs someone to tell us what has happened so an understanding is created. They are underneath a destroyed gate while it r ains violently around them. The setting is a very dark and unwelcoming environment, creating a strong sense of mystery. The audience does not know what has happened and the characters in the scene do not understand. A long shot shows the gate and the large rain puddles when a newcomer enters, seemingly from the camera. The character runs towards the two characters that are framed by the gate. This new character, the commoner, is the interrogator. He asks questions and drives the story forward. The commoner represents the audience and wants to know what has happened. As the characters volunteer to tell the story, the camera zooms in closer. The camera zooms in to simulate the audience members leaning closer, as they would lean closer to become more attentive to the storyteller and to understand a story more clearly. In this scene, the film sets expectations for the audience that will never be met. They believe as they story is told, a conclusion will be created at the end. The story is told from the point of view of two characters that were at the event and they still do not understand, suggesting it is possible that the audience will never know the truth. Throughout the film, many stories are told by different characters that are involved in the story. There are

Thursday, May 14, 2020

The Adoption Of International Financial Reporting Standards

The adoption of International Financial Reporting Standards [IFRSs] around the world has motivated empirical research that examines the effects it has on the accounting information. There is a visible contrast in these studies due to the use of various elements such as difference of researched countries, analysis periods, distinctive research design and reporting heterogeneous findings. Besides, there is also limited evidence of how the mandatory IFRS adoption affected the financial statements. Hence, this study provides comparative findings on the impact of IFRS adoption on the value relevance of reported accounting information in the UK. The purpose of this study is to advance the accounting value relevance research through a more†¦show more content†¦We find mixed evidence of an increase in value relevance. Ohlson 1995 linear valuation model was used to analyse the assumption about the association between market value, earnings and book value of equity. Simultaneously the statistical significance of differences between UK GAAP-based ratios and IFRS-based ratios was tested using non-parametric Wilcoxon Signed-Rank test. The results presented that the influence of earnings on share price and book value of equity increased following the introduction of IFRS the United Kingdom. Moreover, the profitability ratios increased whereas the Price/Earnings Ratio decreased considerably. 1.1 Preamble The main purpose of financial reporting is to deliver transparent financial information regarding a company to the investors and general public. The financial crisis of 2008 had shown that absence of transparency in the financial statements may have an adverse effect on investor confidence. High quality accounting information is an essential criterion for well- functioning economy as investors rely on this information for investment purposes. Value relevance is thus one of the basic attributes of accounting quality. (Francis et al. 2004) â€Å"Something is value relevant only if the value reflects information relevant to an investor when the investor is valuing the company

Wednesday, May 6, 2020

The Use of Light in Bill Henson and Caravaggios Work Essay

Through the use of light, artists continue to receive a strong emotional response from the audience. This is an essential element of an audience’s perception of a work – it may determine whether the artwork is perceived as happy or depressing, or even provides the difference between whether the work is friendly and welcoming, or shocking and confronting. Artists have used light for a long time to stimulate the emotions of the viewer. Two artists that have used this technique are Bill Henson and Michelangelo Merisi da Caravaggio, or more simply known as just Caravaggio. Bill Henson is a contemporary Australian photographer, born in 1955, while Caravaggio was an Italian painter (1571 – 1610). When Henson’s photographs are viewed through the†¦show more content†¦This is why his art was so successful in reaching his audience and connecting him with the art world. This is a similar concept in Henson’s work. Most of his subjects are human figures, assisting him in the representation of his ideas in a confronting, direct, and sometimes controversial way. The way that Henson achieves the same effect of chiaroscuro in his photographs as Caravaggio does in his paintings, is through his underexposure and adjustment in printing. Henson’s work is powerful, creating an illusion of both a painting and a film through a combination of different techniques that make his work unique. The most prominent feature and device of Henson’s work is his use of light. The majority of his work features dark tones and colours, sometimes slightly tinted with yellow, red or blue. The brighter portions of Henson’s photographs and his use of light is tactically well controlled to uncover only crucial details. In some of his photographs, Henson juxtaposes the colourful yet mysterious, distant city lights through the use of bokkeh, with the underexposed, graphic images of the subject in the foreground. Some examples of this in his work include several images from the Untitled 2000/01 series, such as the girl sitting, the girl that is lying down, yet at the same time positioned so to look as if she is in flight, and another image of a girl lying on her stomach,

Tuesday, May 5, 2020

Enterprise Numerous Sensational Changes †Free Samples to Students

Question: Discuss about the Enterprise Numerous Sensational Changes. Answer: Introduction: This inquiry in itself may look straightforward yet it has a more profound importance as we unfurl the course of events of society throughout the decades. As work is intended to fulfill our requirements it is a fundamental piece of our life and in addition to our society. For example, monetary and social improvement relies upon the quantity of utilized individuals as it adds to the general creation limit of a nation. Individuals work to meet their individual needs and also to add to the advancement of society. In any case, this general conviction originates from the advancement of humankind throughout the hundreds of years. With a specific end goal to delve further into the inquiry, I might want to audit the sociological course of events to decipher the diverse essences of work in the public eye. Marxism revealed insight into the methods of generation to expand how a general public works to deliver merchandise and enterprises. Towards the amalgam of powers of creation and relations of generation. The powers of generation incorporate crude materials, hardware, devices and so on. Relations of generation incorporate between connection and the businesses and the specialists or the holding among the businesses. Subsequently, these two are unequivocally interlinked to drive creation limit and society improvement in general. Moreover, the method of generation could be clarified in pre-and post-industrialization time. The servitude method of generation is ruled by agribusiness driven creation and political substance. Despite the fact that innovation was non-existent, fundamental generation methods were utilized to expand creation (Bell, pp. 56). There was no chain of command or class distinction accordingly in the general public as individuals strongly worked for their survival and p olitical class. In any case, the medieval method of creation saw the ascent of various leveled structure which threw the contrasts amongst workers and the political class. The rich individuals had most extreme control over the tremendous volume of property by utilizing destitute individuals. Enormous assessments were forced on the workers while the rich kept gathering cash to pick control over poor people and mistreat the general public. Feudalism could be viewed as a coordinated structure portraying the class in which the political and legitimate perspectives mirror the developing troubles amongst nobles and the workers. There is a particular contrast between the way individuals worked for the political class amid the two periods. Moreover, individuals worked for the advantage of society amid the slave time frame however in the primitive framework, the influence is revolved around rich individuals as the laborers attempted to get hold of their life. This was found in the as of now running period of generation as to the industrialist method of creation where influence lives in the hands of the rich and the capable. The general public saw numerous sensational changes after the industrialization as private enterprise raised its head. These progressions have impacted the way individuals carry on and connect with others in the public arena. The free enterprise method of creation is portrayed by applying control over the private property of the methods for the generation to expand benefit as the laborers look for work to address their issues. Dissimilar to alternate methods of generation, the laborers are constrained to carry out their business to satisfy their financial need. In this manner, the connection between white collar class industrialists and the specialists is under contract where the work is qualified for acquire pre-decided wages set up of the work done. Bell (pp. 22) had reflected upon the development and saw that in the administration area there is a crosswise nations around the globe. It mirrors the reliance on a focused human capital for the enterprises to exceed expectations and develop. While there are nations reliant on the horticulture just, the idea of information economies has been grasped at an extraordinary rate. In this way, it is not recently physical power, but rather learning which is driving the economies. Learning economy can be clarified regarding creation and administrations that effectively add to ascend in the pace of mechanical and logical advancement. For example, there are nations in Africa which are rich in common assets. Yet at the same time they are battling in monetary development and sustenance when contrasted with the other created countries. The free enterprise bosses require greater decent variety in abilities not at all like the uni-dimensional work framework in the past times. It enables laborers to not simply land more position chances to gain better cash and development prospects however make them a fundamental piece of the example of overcoming adversity of an association or even a nation. Actually, they are considered among the significant resources of an association, society and country. The fundamental commence behind the modalities around work has experienced moderate change amid the advancement of society. From being a slave to a profitable resource in the present circumstances, the meaning of work has changed in the public eye. In the industrialized society we are living in, individuals work to meet their present needs. References: Bell, D. (1976). The Coming of the Post-Industrial Society. The Educational Forum, 40(4), pp.574-579.