“But is it Art?” By Cynthia Freeland

At the present, the contemporary society has offered many and different forms and characteristics of exemplification and abstraction of the humanistic aspect of the society in the form of what is generally known as art. The said manifestations of the artistic nature of the people is viewed by many to be of no value as they do not coincide or agree with the principal guidelines of artistic consideration. On the other hand, other groups in the society claim the other way around.This difference in the interpretation and view regarding the artistic value of the emotional and concrete manifestations of the abstracted values of the people produces conflict of opinions in the art aspect of the humanity. In this spectacle of social ambiguity that the book of Cynthia Freeland entitled â€Å"But is it Art† appeals most. The book by Freeland generally perceives the contemporary artistic manifestations to be examples of the modern artistic vision of the society as related with their new n orms and social values.By exemplifying and analyzing different art forms in the modern society, Freeland claims that the modern manifestations of the humanistic aspect of the society is still considerably within the principles of artwork and are all appreciable in their own aspects. By also considering the different changes and advancement in the social development, she also claims that principles of the old art forms has not yet excluded by the present society but instead it became more vivid and artistic with the expansion beyond the past boundaries.The book of Freeland considers different aspects of the present art form in relation to the dominant social values and cultures each discussed sufficiently and intrinsically in the book. By this analysis and with incorporation of different ideas from other art critic, Freeland has developed a concept in her book describing the present mediums and manifestations of the humanistic aspect of the present society to be within the classifica tion of art in their own definition of artistic representation and expression.

Intangible Assets †Woolworths limited Essay

Intangible Assets: An intangible asset, despite not having a physical form to it, has great value to a company and is to be disclosed in the financial reports. Some companies only disclose the brand and goodwill as their only intangible assets, while others include more such as software and the company trademarks (Loftus et al. 2012). The Accounting Standard AASB 138 advises businesses on the accounting treatment of these intangible assets, but only if the specific criteria have been met for an asset to be recognized as intangible. An intangible asset must encompass three characteristics: Identifiable: An asset has to meet one of the following in order to be considered identifiable. It has to be separable, so that it is recognizable to be different than goodwill. This means it is capable of being sold, licensed, rented, transferred or exchanged, resulting with separation from the business. Or it has to arise from contractual or other legal rights, whether it is separable or not (AASB 2010). Non-monetary in nature: The asset has to be non-monetary. This characteristic is required so that receivables are not considered as an intangible asset by businesses just because the money has been recognized but not received yet (Loftus et al. 2012). Lack of physical substance: This is required so that tangible assets of property, plant and equipment are not being recognized as an intangible asset (Loftus et al. 2012). Also, an asset is strictly only recognized as intangible if it meets both of the following in the recognition criteria: (a) It is probable that the expected future economic benefits that are attributable to the asset will flow to the entity; and (b) The cost of the asset can be measured reliably (AASB 2010) Classes of intangible assets: A class is a group of intangible assets that are of similar nature. Some examples of classes include Brand names, Computer software or Licenses and Franchises, just to name a few. Compliance with Accounting Standards: There is a set of disclosing rules that has been set out for Woolworths to apply to their reporting of intangible assets. It is stated in AASB 138 that for each class of intangible assets, the following shall be disclosed by a business: If the useful lives of the asset is either indefinite or finite and the useful lives or amortization rates if it is finite; Woolworths have clearly stated in their annual report a description on whether the useful life of each class is indefinite or finite. 4 out of 5 classes (excluding goodwill as it was reported separately from the other intangibles) were stated as assets with an indefinite useful life, so no amortization was charged (Woolworths Limited 2012). The method used for amortization on intangible assets with finite useful lives; The research and development class of intangible assets for Woolworths had stated that any spending on development activities where their research results are applied to a development for a new or improved product is to be capitalized if the plan is deemed to be commercially possible, and the business has sufficient resources to complete it. It is explained that this capitalized expenditure is expressed as cost less accumulated amortization and impairment losses (Woolworths Limited 2012), however no specific amortization rates were defined. The gross carrying amount and any accumulated amortization and impairment losses at the beginning and end of the period; The line item(s) of the statement of comprehensive income in which any amortization of intangible assets is included; A reconciliation of the carrying amount at the beginning  and end of the period (AASB 138); Woolworths Limited provided a reconciliation of movements in Intangibles (Appendix 1) from 2011 to 2012 in their 2012 financial report to shareholders (Woolworths Limited 2012). The report was presented with each class of intangible asset separated into their own headings with their own amounts written under it before the total amount of intangibles. This made the amounts of amortization and impairment more recognizable from where it had arisen. This reconciliation provided a carrying amount at the beginning and end of the period as requested by the Standards. Also included were the additions arising from acquisition of businesses, other acquisitions and disposals that were required to be shown in the reconciliation. 2011 ($M) 2012 ($M) Carrying amount at end of period $5236.6 $5282.0 (Woolworths Limited 2012) Woolworths had applied the relevant Accounting Standards, AASB 138, towards the treatment of their intangible assets and disclosure of them very well. Their intangible assets presented in the reports were separable, non monetary in nature and didn’t have physical substance. Woolworths could have explained the amortization rates used for their intangible assets, but that was the only limited information provided by Woolworths limited. The disclosure rules were applied into their financial reports, showing that Woolworths Limited’s treatment on their intangible assets conformed to the relevant accounting standards. Recommendations: The guidelines in the AASB 138 seem to already make companies scrutinize their intangible assets intensely and reveal every bit of it in their financial reports. An improvement could be to state in the guidelines which type of report and where in the report that this information should be  disclosed so users can have access to all the information in one go without having to search through many files to find certain information about a company’s intangible assets. AASB 2010, AASB 138 – Intangible Assets, Available on: http://www.aasb.gov.au/admin/file/content102/c3/AASB138_07-04_ERDRjun10_07-09.pdf [25 September 2013] Loftus, J, Leo, K, Picker, R, Wise, V, Clark, K 2012, Understanding Australian Accounting Standards, Wiley, QLD Woolworths Limited 2012, 2012 Financial Report for Shareholders http://www.woolworthslimited.com.au/annualreport/2012/pdf/WW_AR12_FinReport.pdf Appendices Appendix 1:

EU LAW KECK DECIDED Essay Example | Topics and Well Written Essays - 2000 words

EU LAW KECK DECIDED - Essay Example The initial issue in the case was that court did not derail from the earlier notion about the idea of a measure that had an equal consequence to quantitative confinement on imports, which further triggered confusions between the provisions of Article 28 and 30. While rendering the decision in the two cases, the court agreed with the fundamental belief in Dasonville [Procureur du Roi v. Dassonville et al, Case 8/74, (1974) E.C.R. 837, 852, (1974) 2 C.M.L.R. 436, 448] & [Keck, [1994] E.C.R. 1-6097, 6130]. The purpose to obstruct intra-community dealing, when judging this was not a prerequisite for finding a violation in Article 30 [Schutzverband gegen Unwesen in der Wirtschaft v. Weinvertreibs-GmbH, Case 95/82, [1981] E.C.R. 1217, 1226]; P.B. Groenveld BV v. Produktschap voor Vee en Vlees, Case 15/79, [1979] E.C.R. 3409, [1981] 1 C.M.L.R. 207, 211 & EC Commission v. United Kingdom, Case 40/82, [1982] E.C.R. 2793, 2825-26, [1982] 3 C.M.L.R. 497, 535]. Even though, there was dissatisfaction regarding reasoning in Torfaen case, preceding to the Keck case1, it was unambiguous that court had acknowledged all actions being wedged with such measures that had an equivalent effect, but were warranted to be reasonable socio-economic strategy options [ Torfaen, [1989] E.C.R. 3851, [1990] 1 C.M.L.R. 33; Union departementale des syndicats CGT de lAisne v. SIDEF Conforama et. al., Case C,-312/89, [1991] E.C.R. 1-997, 1025, [1993] 3 C.M.L.R. 746, 767; The State of Belgium v. Andre Marchandise, Case C-332/89, [1991] E.C.R. 1-1027, 1041, [1993] 3 C.M.L.R. 746, 767 & Stoke-on-Trent, (1992] E.C.R. 1-6335, [1992] 1 C.M.L.R. 426, 464].At the time of hearing and judgments preceding Keck, the court also conferred on various selling practices and procedures [The Republic (France) v. JeanMarie Delattre, Case C-369/88. [1991] E.C.R. 1-1487, [1993] 2 C.M.L.R. 445; SCP Boscher, Studer et

North American Culture and Multinational Firm Advertising Research Paper

North American Culture and Multinational Firm Advertising - Research Paper Example This essay "North American Culture and Multinational Firm Advertising" outlines the importance of the right international marketing strategy. Multinational firms may either succeed or fail in their endeavor to incorporate cultural traits and behavior into their marketing and sales initiatives in foreign locales. Multinational firms are usually structured in the same way as a typical local firm (Sankar and Rau 27). However, there are differences in terms of adopting a standard structure, which has to be followed by the sub-companies in line with the complexity of their business practices. In general, these firms may put emphasis on functionality, product, and/or geography, when planning on the standard organizational structure of their subsidiaries (Sankar and Rau 27). The exposure of multinational firms, to an environment where technology and the level of competition are changing is the factor that forces them to adopt new strategies to make sure that their structure is fit to what i s needed in the foreign industry. In most cases, multinational firms adopt a regional organization structure because of the need to develop customized marketing activities that is appropriate to the local culture and situation in a foreign market (Britton 199). This structure is deemed to be the most appropriate organizational form if firms consider localization. This structure is headed by a regional manager instead of a subsidiary manager, who has limited reach to regional offices. Specifically, Avon Products take this organizational form. ... Operation of International Advertising Firms The burden of formulating the right advertising concept for a brand is placed on international advertising firms. Since their services are project based, there is often pressure in meeting the demands of clients, especially when these are multinational firms that have high expectations. The basic goal is to promote the same product under the same brand using a uniform strategy (Sotomayor 131). However, because the goal of a multinational firm is to make an advertisement campaign charismatic to various cultures, localization needs to be adopted (Sotomayor 131). Multinational firms now exist in a global market, where there are varied local rules and expectations (Sotomayor 132). As a result, international advertising firms have to suit the campaign to what is culturally acceptable. For instance, when the first novel in the Harry Potter series was promoted in the United States the title was Harry Potter and the Sorcerer’s Stone whereas in other locations, the title was Harry Potter and the Philosopher’s Stone (Sotomayor 132). A change like this has to be made so that the audience may well understand the context of the movie and be enticed to watch it. Fundamentally, the type of product or service, that is set to be promoted, is an important element to consider in international marketing. The factor is crucial because there is a possibility that the product or service will not be acceptable, as per the local culture. The study conducted by Chang of multinational firms and localization in China showed that multinational firms from differing industries have differing growths (Figure 2.0). This figure supports those consumption rates of the types products vary from one industry to another (30-31). Figure 2.0 Industry

Martin Luthers Protestant Breakthrough Its Political, Social and Essay

Martin Luthers Protestant Breakthrough Its Political, Social and Economic Impact - Essay Example It was a republication of the gospel. He made the Bible the people's book in church, school, and house (Schaff 7:xxx). As a German monk, theologian, teacher, preacher and university Professor, Martin Luther became not only the Father of Protestant revolution but also a man to reckon with. He even transcripted and transliterated the Greek Bible in common German language. For instance: Luther added the word "alone" to Romans 3:28 controversially so that it read: "thus, we hold, then, that man is justified without the works of the law to do, alone through faith" (Luther http://en.wikipedia.org/wiki/Luther_Bible). Lutheran gospel, and could read a little German, studied it with the greatest avidity as the fountain of all truth. Some committed it to memory, and carried it about in their bosom. In a few months such people deemed themselves so learned that they were not ashamed to dispute about faith and the gospel not only with Catholic laymen, but even with priests and monks and doctors of divinity (http://en.wikipedia.org/wiki/Martin_Luther). Martin Luther changed the course of Western civilization through his interpretation of Bible and humanitarian consideration. He did not agree to Roman Catholic Bible especially when the Church was becoming a place to merchandising of religion and rituals in Europe at that time. People started loving Christ instead of fearing. For Martin Luther:A man is abundantly and sufficiently justified by faith inwardly, in his spirit, and so has all that he needs, except insofar as this faith and these riches must grow from day to day even to the future life (Hillerbrand 16). Luther argued that the Bible, not the Pope, was the central means to determine God's word. This was a view that was certain to raise eyebrows in Rome. Also, Luther maintained that justification, or salvation, was granted by faith alone; good works and the sacraments were not necessary in order to be saved (Hillerbrand 20). The protest against the Church was not entirely new. In England, there had been similar protests in the 14th century; although these had been crushed. Luther gained a lot of support for his ideas because many people were unhappy with the Pope and the Church. Martin Luther despite all his sufferings all through his crusade of love for Christ, wrote 95 Theses known as "The Disputation of Doctor Martin Luther on the Power and Efficacy of Indulgences" in 1517. These Theses further enhanced Lutherism or the protest against unjust claims made by Church officials including the Pope. And thus, emerged the Protestant aspect of the Church, first, in entire Europe and then in the world on a much wider scale. Luther's Protestant beliefs spread like a jungle's fire for they hit the hearts and minds of the people straightway. In spite of vehement criticism, no one could really stop Luther's faith and people oriented assertions and interpretations. The then Pope declared Luther a drunken bugger. It is a well known fact that Pope Leo X3 even ordered a Professor of theology to write and produce a volume against Protestant views of Martin Luther. Yet, the kings and princes and the people of Europe and the world supported and adopted views

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Computer-Mediated Communication - Essay Example Out of hundreds of SNSs, some of the most popular examples of this form of CMC include MySpace, Facebook, and Twitter which have become an integral part of daily practices for people around the world. Basically, the aim of this paper is to contemplate the efficacy and significance of SNSs as they form a very important example of CMC and then apply course concepts like online self-disclosure and disembodiment to them so as to explain how CMC functions or relates with the course concepts through SNSs. As mentioned above, SNSs support a variety of public interests and service like information sharing and networking as a result of which CMC has been made a lot easier on many levels. While some of such sites cater to a particular group of people who share same cultural or regional background, most sites typically cater to the needs of diverse audiences. In addition to this feature, there exists a difference in the way various information and communication tools are incorporated in differe nt sites as all SNSs do not offer the facility of online blogging or instant video/image sharing. One of the most interesting features of this example of CMC is that not only people who are already connected outside the computer world can take advantage of the facilities offered by such sites, but strangers are also facilitated a lot as most sites support them much in connecting easily based on similar set of interests and shared political, racial, or education views (Boyd and Ellison). Though SNSs imply the concept of networking hugely yet researchers suggest that this alone could not be considered as a solo feature which helps differentiating SNSs from other mediums of CMC like blogs and social support sites. This is because networking is neither the sole service nor the sole purpose of most of such sites rather educational and business purposes also remain significant. Though a lot of connections are made between people by this medium of CMC which might not be made otherwise, yet that could not be classified as the sole goal of SNSs. â€Å"What makes social network sites unique is not that they allow individuals to meet strangers, but rather that they enable users to articulate and make visible their social networks† (Boyd and Ellison). A lot of business deals and transactions are finalized online by using such sites for enhancing communication between parties from opposite ends of the world. Similarly, this forms a great means of CMC also because education is made a lot easier as owing to many lectures offered online by expert teachers, one does not necessarily have to attend colleges on a full-time basis now. Many academic and industry researchers have written a lot in the past years concerning the wide range of academic and social advantages offered by SNSs. These sites are capable of addressing many interests of the public when it comes to communication by using effective and handy communication tools like online blogging, mobile connectivity, an d video/image sharing. In addition to that, there are certain course concepts like online self-disclosure, disembodiment, and privacy management which help much in further understanding the significance of CMC. Anonymity and self-disclosure on weblogs creates much excitement for the bloggers online. This is because people can open up about their

Policing Essay Example | Topics and Well Written Essays - 250 words

Policing - Essay Example Group think is also a characteristic of police subculture that entails the police unit making decisions with minimal consultations or consideration of other options. The institutionalized behavior refers to the sense of contentment and completeness of the police (Stevens, 2011). The justification of wrongful rights involves coming up with reasons to justify the police’s actions, while the material essentials allows the officers share various essentials such as uniforms, technology and even vehicles. Mentoring conducted by the high-ranking patrol officers allows for appreciation of the ranks in the police service, personality development allows the policemen develop their personality types, secrecy where other police officers do not report of other officer do not betray other officers, thin blue line that prevents the citizens from resulting into chaos (Stevens, 2011; Pollock, 2011). Two worlds of perspective where police work and live in another, and lastly the use of force th at allows for the police officers justify the use of force (Stevens, 2011). Origins in training, brotherhood of officers, cohesion, institutionalized behavior, material essentials and conservatism are beneficial while use of force, CYA, justification of wrong acts and criminal blindness which are