Van Goghs Starry Night Essay - 1008 Words

When I was taking art in high school the artist that stood out to me was not Monet or Michelangelo. I was at awe of an artist that chopped his ear off and put it in an envelope to give to his mistress at a brothel. How would you react to someone giving you his or her ear and want you to keep it? That would be like Evander Holyfield giving away his ear to a person saying, â€Å"Hold this is will be worth millions one day.† That artist was Vincent Van Gogh. I want to compare the oil painting of Van Gogh’s â€Å"Starry Night† to the lyrics of Don McLean and the lessons they tell. Vincent Van Gogh was born in the Netherlands in 1853. In the younger years, he wanted to dedicate his life to evangelism of the poverty. Van Gogh’s father was a pastor†¦show more content†¦Ã¢â‚¬Å"Starry, starry night. Paint your palette blue and grey; Look out on a summers day, with eyes that know the darkness in my soul. Shadows on the hills, Sketch the trees and the daffodils, Catch the breeze and the winter chills, in colors on the snowy linen land (The Van Gogh Gallery).† In my mind, this verse McLean is comparing the blue and grey hues to the mental breakdown that Van Gogh was having at the time of the painting because he was in the asylum. The imagery used in this verse allows the listener to feel as if they were actually feeling the breeze of the winter chill. â€Å"Starry, starry night. Flaming flowers that brightly blaze, Swirling clouds in violet haze, reflect in Vincents eyes of china blue. Colors changing hue, morning field of amber grain, weathered faces lined in pain, are soothed beneath the artists loving hand (The Van Gogh Gallery).† This verse is referencing a few paintings done by the hands of Van Gogh in which he shows his talent as a painter. â€Å"Flaming flowers that brightly blaze† references â€Å"Sunflowers† â€Å"the colors are vibrant and express emotions typically a ssociated with the life of sunflowers: bright yellows of the full bloom to arid browns of wilting and death; all of the stages woven through these polar opposites are presented. Perhaps this very technique is what draws one into the painting; theShow MoreRelatedEssay on Vincent Van Goghs Starry Night at St. Rà ©my1191 Words   |  5 PagesVincent Van Goghs Starry Night at St. Rà ©my Vincent van Goghs Starry Night at St. Rà ©my of June 1889, expresses the comforting power and spirituality of the infinite night sky over the humbler, earthly brand of nature through a synthesis of exceptional visual power, elements of religious allegory, and of modern spiritualism. This work is the product of van Goghs refusal to depict the purely imaginary, but willful manipulation of what is real in order to achieve a more powerful work, bothRead MoreWhy Van Goghs Starry Night Is Expressionist898 Words   |  4 PagesStarry Night Expressionism was considered a movement in fine art, which showed a persons inner experience and feelings, instead of a realistic portrayal of an object. 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Utilitarian Rhetoric George Bentham And John Stuart Mill

Utilitarian Rhetoric 1. Utilitarian Reform: Utilitarian’s like Jeremy Bentham and John Stuart Mill embraced a hedonistic value when identifying good with pleasure. Bentham reasoned that there were no qualitative differences between pleasures, only quantitative ones. His moral philosophy was supported by the assumption: That the consequences of human actions that count in evaluating their merit and that the kind of consequence that matters for human happiness is just the achievement of pleasure and avoidance of pain. (Driver) Bentham implied that hedonistic values in human actions could be easily tallied. Through his calculations, considering the intensity, duration, response, and outcome of pleasure, a full measure of benefit and fault could be rendered. Bentham also believed that by â€Å"maximizing the good† would lead a person to happiness. In other words, the greatest amount of pleasure will produce the greatest amount of happiness. Mill, on the other hand adapted Bentham’s philosophy by suggesting that the greatest quality of pleasure produces happiness. Mill was a scholar of Bentham and set out to improve his Utilitarian theories. Mill offered several significant renovations to the structure, meaning and application of Bentham’s concepts, especially in the condition of happiness. Mill defended Bentham’s hedonistic values by expanding the commonly accepted definition of hedonistic pleasure. His priority was to capture virtues such as intellect and reason asShow MoreRelate dOrganisational Theory230255 Words   |  922 Pages. Organization Theory Challenges and Perspectives John McAuley, Joanne Duberley and Phil Johnson . This book is, to my knowledge, the most comprehensive and reliable guide to organisational theory currently available. What is needed is a text that will give a good idea of the breadth and complexity of this important subject, and this is precisely what McAuley, Duberley and Johnson have provided. They have done some sterling service in bringing together the very diverse strands of workRead MoreInternational Management67196 Words   |  269 PagesJerry Haar, Florida International University–Miami; Li Weixing, University of Nebraska–Lincoln; David Turnipseed, University of South Alabama–Mobile; Curtis Matherne III, East Tennessee State University; Ann Langlois, Palm Beach Atlantic University; George Yacus, Old Dominion University; Steve Jenner, California State University–Dominguez Hills; Ben Lever III, College of Charleston; Dave Flynn, Hofstra University; Annette Gunter, University of Central Oklahoma; Marjorie Jones, Nova Southeastern University;

Conceptual Framework and the Importance of Prudence

Question: Discuss about the Conceptual Framework and the Importance of Prudence. Answer: Introduction Framework is required to be developed and organized before proceeding for any work. Therefore, in the work or process of accounting also framework is required and it is known by the name of Conceptual framework. It gives the platform to the company on which the company prepares the books of account for each and every transaction that has taken or will be taken and thereafter the same will be recorded. The framework so developed has been made available with the statutory compliances that the company has to do. Statutory compliances includes the compliance with the provisions of the Corporations Act 2001, with the provisions of the relevant and applicable accounting and auditing standards and any compliance that are required to be made in accordance with any law for the time being in force. The main aim of the study is to define the importance of the conceptual framework in the accounting and presentation of the financial statements. How far the concept of prudence has affected the conceptual framework of accounting and there by how the presentation of the financial statements and other report have been affected. The report has been prepared with the help of the annual report of the company Woolworths Limited. It is the company registered in Australia and listed in the Australian Stock Exchange. The company deals with all the products that are required by the customers in their daily life and have chain of stores operating in Australia and New Zealand. Through the analysis of annual report of the company the report has been prepared. At first the report has been started with the introduction detailing the main aim of the study and the structure of the paper to be followed. Then the conceptual frameworks along with the prudence have been discussed. Then the same have be en discussed in detail in accordance with different parameters highlighted in the annual report. After the analysis, the study has been ended with the concluding paragraph. Conceptual Framework and Prudence In order to do any kind of work, lay out is required. Without any lay out if the work is done then the same will be done in very haphazard manner like as any construction activity taken by the contractor without knowing what is required to be constructed and where and by what time. Therefore, the framework plays very vital role in the completion of any kind of work in the perfect manner. The framework is generally explained in two categories. It may be theoretical or practical. For accounting both types of framework are given by the laws and statutes of the country in which the industry is operating (Anastasia, 2015 and Capital Markets Advisory Committee Meeting, 2013). It is referred by the name of Conceptual Framework of accounting. Conceptual framework of accounting is the layout of accounting which gives the manner and the way in which the accounting is required to be done keeping in consideration the requirements of various laws, rules, regulations and the relevant guidelines. I t is referred to as the medium which deals with the measurement of assets and liabilities and the proper and adequate recognition of the income and expenses for the reporting period. Further the body created by the Government of Australia as setters of Accounting Standards has helped the accountants of the company to prepare the books of accounts. It will further make the financial statements useful for the company by following the three characteristics namely faithful representation, reliability and relevancy. Faithful Representation means that the financial statements of the company shall represent the state of affairs and the performance of the company in faithful manner. Reliability is referred to put focus on the fact of having the reliable financial statements that should be neutral and free from any bias. Relevancy is referred to put focus on the fact of having that information that is very useful for the users of the financial statements (IASB, 2010 and Weiss, 2014). Prudence is the concept in accounting which envisages that the accounting shall be made in true and fair manner without any bias. The concept of has started in the framework of accounting the year of nineteen hundred and eighty nine. At the very beginning of the concept, prudence has been as the degree of caution used while preparing the financial statements in making estimates for accounting mainly in the condition of neutrality. The same has been criticized by many people stating that the concept has been introduced for the purpose of understatement of net assets only and the net profit. In the year of two thousand and ten, in the concept of conceptual framework of the accounting, no reference have been made to concept of prudence wither in an implied manner or an expressed manner. But in the year two thousand and fifteen the concept of prudence has been included in the conceptual framework of accounting and is defined as to not understate the liabilities and expense and not to ove rstate the assets and incomes. The reason for inclusion is that the users of the financial statements and other have started arguing that the financial statements so prepared in accordance with the conceptual framework is not prudent because it is not neutral (Cooper, 2015). Year 1989 Concept of Prudence is included Year 2010 No reference to the concept of prudence Year 2015 Re introduction of the concept of prudence Analysis of The Annual Report For making the analysis as to whether the companies are complying with the conceptual framework of the company or not, the company Woolworths Limited has been selected. The company is engaged in the retail sector which provides not only the food products but also other products which in required in the daily needs and therefore regarded as the company having the largest supermarket chain Australia and across New Zealand. The annual report of the company for the year 2016 has been considered and has been analyzed in accordance with the following parameters: Remuneration Report: In the starting of the statutory report of the directors detailing the Remuneration report and introduction has been mentioned from the People Policy Committee (PPC). In this it has been detailed that PPC has undertaken the comprehensive revision of the structure of the remuneration keeping in consideration the refocused strategy and structure of the organization. It has further mentioned that the reward outcomes to be paid to the Key Managerial personnel, group executive committee and senior executives have been directly linked to the performance of the business. This will enforce the culture of accountability and the reliability in overall organization which will help the company to have success in the long term. The remuneration consists of two parts. One is fixed which includes the basic salary, superannuation and the car allowance and second is variable which includes the portion which depends on the performance of the companies. Due to this the KMPs and other executives might have decided to increase the turnover of the company or increase the earning per share of the company. This shows that the KMPs get the self interest behavior and tends to manipulate the financial statements of the company. Inventories Inventories have been valued at cost and net realizable whichever is lower. It has been mentioned that out of $4558.50 million, $447.80 million have been valued at Net Realizable Value. Therefore, the inventories have not been overstated. Trade Receivables These are recognized initially at the fair value and thereafter at the end of every these are checked for the impairment and if confirmed then the impairment is booked and these are recognized at fair value less the impairment. Therefore, accounts receivables are also not overstated. Property, Plant and Equipment The property plant and equipment have been measured at cost of asset loess the amount set aside for depreciation and amount pertaining to the impairment loss. Depreciation has been calculated using the straight line method and that too in accordance with the estimated useful life of an asset. At the end of every year the company revises the useful life of an asset and there are the chances that the depreciation expense may be taken at lower value and thus affecting the profit. Intangible Assets Intangible asset with the finite lives are measured at cost less amount of amortization calculated on the basis of the straight line method such as Victorian gaming entitlements, customer relationships and property developing rights. Goodwill is the excess amount paid for the acquisition of other company and is recognized. Thereafter, it is measured at cost less the amount of any impairment loss if confirmed after the checking of the value. This shows that the intangible assets are valued at correct value and there has been no overstatement of assets to misrepresent the financial statements of the company. It depicts that the company has complied with conceptual framework of accounting and that too with prudence. Conclusion and Recommendation The concept of prudence plays vital role in the preparation of the financial statements. The concept has provided the way through which the executives of the company will be at caution while preparing the books of accounts and resulting financial statements. In the report, the basis of conceptual framework has been explained and the reason of re inclusion of the concept of prudence has been detailed along with the historical developments of the same. For determining the importance of conceptual framework and prudence Woolworths Limited has been selected and its annual report has been analyzed through different parameters stating whether the company has complied with the same or not. To conclude, the report has come with relevant information to users. Through the way of this report, it is recommended that the concept of prudence shall be considered as the part of conceptual framework and shall never be excluded. References Anastasia, (2015), Financial Statement Analysis : An Introduction available on https://www.cleverism.com/financial-statement-analysis-introduction/ accessed on 29-04-2017 Capital Markets Advisory Committee Meeting, (2013), Conceptual Framework available on https://www.ifrs.org/Meetings/MeetingDocs/Other%20Meeting/2013/March/AP%203%20conceptual%20framework.pdf accessed on 29-04-2017. Cooper S, (2015), A Tale of Prudence, available on https://www.ifrs.org/Investor-resources/Investor-perspectives-2/Documents/Prudence_Investor-Perspective_Conceptual-FW.PDF accessed on 30/04.2017. International Accounting Standards Board, (2010), Conceptual Framework for Financial Reporting 2010 , pages 16-21 Woolworths Limited Official Website, Annual Report 2016 available on https://www.woolworths.com.au/ accessed on 29-04-2017. Weiss D, (2014), Faithful Representation available on https://bschool.huji.ac.il/.upload/Seminars/Faithful%20Representation%20October%202014.pdf accessed on 29-04-2017.