Wednesday, May 6, 2020

Baroque Music - 764 Words

Baroque Music Period â€Å"Baroque music expresses order, the fundamental order of the universe. Yet it is always lively and tuneful. Follow the development of music through this brief outline, from the earliest times to the present day, with baroque music set in historical context.† The style of polyphonic music containing elaborate ornamentation and contrasting elements, that is how Baroque music is defined. The Baroque era in music is not a set style in music but many diverse styles which may be broken down into at least three distinct periods. A renewed interest in art and music was experienced throughout the Renaissance which then led to the Baroque era which was more of a transitional stage leading up to the maturity of classical music†¦show more content†¦The 10 most famous composers of the Baroque period are, Johann Sebastian Bach, George Frideric Handel, Antonio Vivaldi, George Philip Telemann, Arcangelo Corelli, Henry Purcell, Domenicp Scarlatti, Jean-Philippe Rameau, Johann Pa chelbel, Giovanni Battista Sammartini. Coming in first place is Johanne Sebastian Bach who was a genius keyboardist, mastered the organ and harpsichord, and a brilliant composer. He wrote music for nearly all types of musical forms. Second composer was George Frideric Handle who was born in the same year as Bach in a town only fifty miles away. He became a British citizen and he lead a much different life than Bach, but he also wrote music for may genres. Third is Antonio Vivaldi who wrote more than five hundred concertos and he is believed to have invented ritornello form. However much of Vivaldis music lays â€Å"undiscovered† until the early 1930s, this newly discoverd music earned Vivaldi the title â€Å"The Viennese Counterpart to Back and Handel.† The fourth composer is George Philipp Telemann who was a great friend of both Bach and Handel. He was a distinguished musician and composer. One of the things that made him unique was the incorporation of unusual instru ments in his concertos. The fifth composer of this time is Arcangelo Corelli. He was an Italian teacher, violinist, and a great composer. His mastery of the tone of the newly invented violin earned him great reviews throughout Europe. He is known to be theShow MoreRelatedInfluence of Baroque Music to Classical Music4158 Words   |  17 PagesCHAPTER I INTRODUCTION Music of any period reflects, in its own way, some of the same influences, tendencies, and generative impulses that are found in the other arts of that time (Donna, 2005). Thus the word baroque, usually used despairingly by eighteenth-century art critics to describe the art and architecture of the seventeenth and early eighteenth centuries, came to be applied also to the music of the seventeenth and early eighteenth centuries. After some years after the death of JohannRead MoreMusic During The Baroque Era2164 Words   |  9 PagesMusic during the Baroque era was regarded as a powerful form of communication that could invoke emotions in the listeners. This philosophical belief was derived from a revival of the ideas of the Greco-Roman culture, and as a result, composers believed that they could also affect their listeners through the power of melody, harmony, rhythm, and stylistic details. The emphasis on communication was reflected in the major styles and components that were used throughout Baroque compositions. BaroqueRead MoreThe Baroque Era of Music Essay515 Words   |  3 PagesThe Baroque period of music lasted from approximately 1600 – 1750 AD. It falls into the Common Practice period and was the most predominant style of writing after the Renaissance period and before the Classical period (the Classical period uses many elements from the Baroque period). The word Baroque means highly deco rated and essentially gives us an insight into what the music of the time was like. Many pieces in the Baroque style have three or four different parts which work together to produceRead More Baroque music Essay607 Words   |  3 Pages The Music of the Baroque Era The style of polyphonic music containing elaborate ornamentation and contrasting elements, that is how Baroque music is defined. The Baroque era was a kind of transitional era in art and music. The Renaissance means rebirth and is typically regarded as such. The Baroque era in music is not a set style in music but many diverse styles which may be broken down into at least three distinct periods. A renewed interest in art and music was experienced throughout the RenaissanceRead MoreThe Restoration Of Baroque Music1628 Words   |  7 Pagesthe Baroque period. The english word baroque originated from the Italian word barocco, meaning bizarre. The usage of this term started in the 1860s to describe the decorative, elaborate style of the 17th century religious and public Italian buildings. Baroque music has affected everything we hear in music today due to the incredible form of the music, instruments, and composers of that time. Baroque music is a style of Western art composed from approximately 1600 to 1750. This style of music is filledRead MoreBaroque Music And The Baroque Era1366 Words   |  6 PagesBaroque music began in Italy and it spread to all other parts of Europe. The musical characters in the baroque era pursued interests in subjectivity of the observers and created a deep human feeling while composing their music (Harbison 22). This character of the baroque artists is depicted in several works done by Michelangelo. One of the pieces of art was campidoglio on the hill capitalino. The picture above takes the structure of a sculpture and it is placed in a three dimension space havingRead MoreModern Music During The Baroque Era1798 Words   |  8 PagesThe term Baroque has been widely acknowledged as a period in Western European Art Music lasting for 150 years from early 17th to mid-18th century. The word itself is originated from barroco in Portuguese meaning â€Å"oddly shaped pearl†, w hich best describes the visual and details of the buildings existed during that period. Its flamboyant and ornate details of the building is what causes ornamentations and harpsichords to become an essential element of Baroque music. Bach, ornamentation, and harpsichordRead MoreBaroque Music Characteristics537 Words   |  3 PagesBaroque Period (1600-1750) Baroque Music Characteristics 2 Rhythm †¢Most baroque music has an easily recognizable strong, steady pulse, and continuity of rhythm. †¢Patterns of rhythmic sequences permeate much of Baroque music. †¢Rapid changes in harmony often makes the pieces feel more rhythmic. †¢Dance rhythms were frequently used in multi-movement form pieces. †¢Dotted rhythms were widely used. Harmony †¢Figured Bass—a system of numbers placed under the music—was developed to indicateRead MoreThe Baroque Era Of Music Essay2374 Words   |  10 PagesThe Baroque chamber orchestra, a type of ensemble today that can vary greatly from group to group, is involved in a type of performance many musicians remain confused about. For a modern musician, the confusion surrounding the Baroque style stems from a notion that spending time learning a style of instrument that is no longer commonplace is something that is not worthwhile or is even detrimental to a modern instrumental career. Much of this stems from the idea that the romantic era of music is theRead MoreEssay on Ensemble Music During the Baroque Period 640 Words   |  3 PagesBaroque Period (1600-1750) Ensemble Music During the Baroque period, instrumental music was written for every conceivable size of ensemble. On the smaller side, the Baroque sonata offers one of the finest examples of chamber music. Two types of sonata are found during this period: the sonata da chiesa (church sonata), and the sonata da camera (chamber sonata). The sonata da chiesa was more somber, while the sonata da camera was, much like the suite, usually comprised of dance forms. The gigue

Rand Ethics of Altruism - 1105 Words

Altruism is a concept in which the individual sacrifices regard for themselves in the interest of another. The ethics of altruism state that a person should act in a matter where their self-sacrifice yields the greater well being on the whole. To put that statement in the form of a fundamental principle of rightness, an action is right if and only if (and because) the action brings a net-gain of well being to anyone except the individual performing the action. The altruistic mentality of an individual according to this moral theory means that any action that they undertake should be in the interest of others rather than themselves. The ethics of this concept also state that relationships of greater value to the individual carrying out an action should come second in priority to those they have with strangers since the close relationship has a much more meaningful connection to a person’s life. In these situations, the only morally correct way of acting is in the way that defea ts the well being of the agent of an action for the sake of others. Ayn Rand has an attitude of condemnation towards the practice of this type of ethics, as it’s fallible when its seems intuitively right that the agent of an action should have some precedence when it comes to acting in their life. She calls those who subscribe to this moral theory â€Å"psychopaths who do not challenge altruism’s basic premise†, and also notes that there is an intuitive contradiction, whereby a person in a close relationshipShow MoreRelatedAn Argument Against The Virtue of Selfishness by Ayn Rand780 Words   |  3 Pages In The Virtue of Selfishness Ayn Rand argues that self-interest is the norm of ethics. Perhaps the strongest argument Rand gives for this claim relies on the argument that it is up to every individual to decide what values his or her life needs. Since it is important to know what morals one should have, or if one should even have any. In this paper I will argue that this argument fails because a self-interested person will belit tle the interests of others for their own good, therefore damagingRead MoreEthics of Emergencies987 Words   |  4 PagesEthics of Emergencies â€Å"The Ethics of Emergencies† explains Ayn Rand’s radical and unique view of altruism. She believes that there are 4 consequences of altruism, all of which are negative. These, simply put, are lack of self-esteem, lack of respect for others, a pessimistic view of life, and an indifference to ethics. She says that altruism hinders acts of true benevolence, and instead people act out of an obligation to others that has been internalized over time. Rand then argues that one shouldRead MoreAltruism And Egoism : A Moral Code Of Conduct1417 Words   |  6 PagesIn psychology, altruism and egoism are two contrasting views on morality, one holding that one should value principles/actions that benefit others over oneself, the other holding that not only are we innately selfish species, but that selfishness is how one ought to act. While both theories of morality are prevalent throughout history and cultures around the world, I will be examining the two sides of egoism: physiological and ethical, and how these can be connected to altruism. These theories areRead MoreEthical Egoism1596 Words   |  7 Pagesself-interest because that is the rational way to live. It contrasts with the theory of ethical altruism, which holds that’s it is our moral obligation to help others. A philosopher and avid supporter of ethical egoism named Ayn Rand however saw ethical altruism in a different way. She viewed altruism as self-sacrifice, and as a state of mind absent from the reality of the life and worth of a human being. Rand was the creator of the property of ethical egoism known as objectivism, or the philosophyRead MoreKant And Kant s Theory1368 Words   |  6 Pagesher duty since it is his / her duty. It is okay if they perform their duty with joy and even if they do not enjoy, they would still be doing the same. Conclusively to be a good person one need to be good for goodness sake. In consideration of the ethics of autonomy, Kant argues that, rationality makes people human. On the contrast, acting irrationally hence immorally the aspect of humanity is compromise. In analyzing philosophical overview, human beings should not speculate world nature around themRead MoreThe Metaphor Of Architecture In Ayn Rands Fountainhead1547 Words   |  7 PagesThe Metaphor of Architecture in The Fountainhead At the outset of her novel The Fountainhead, Ayn Rand delivers an unorthodox artistic theme. Unlike other conventional art forms like poetry, painting, or music that dwell upon human emotion, the unique theme bears its roots within the realm of reason and rational thought. The art of architecture is observed as the medium for which the implied values of selfishness, individuality, and independence are revealed. In formalizing the essentialRead MoreAltruism and Egotism Portrayed in Ayn Rands The Fountainhead2004 Words   |  9 PagesIn the world today, altruism is associated with the â€Å"common good† of man while egotism is associated with evil and non-consideration of the fellow man. In contrast to the world’s view, Ayn Rand provides and proves a new definition for egotism through her book, The Fountainhead. She defines egotism in the context of ethics. She states: â€Å"Man-every man-is an end in himself, not a means to the ends of others; he must live for his own sake, neither sacrificing himself to others nor sacrificing othersRead MoreImmanuel Kant s Moral Philosophy2217 Words   |  9 PagesIntroduction: What is moral philosophy? Moral philosophy refers to the branch of philosophy concerned with ethics, in other words, What actions are right or wrong in particular circumstances?. Although there are two apparent options to choose from (the ‘right’ one, and the ‘wrong’ one), morals and ethics are more complicated than what we perceive it to be at first glance. For example, who decides which of the two is the more morally ‘correct’ option? What one perceives to be the ‘right’ optionRead MorePsychological and Ethical Egoism Essay1863 Words   |  8 Pages Egoism is a teleological theory of ethics that sets the ultimate criterion of morality in some nonmoral value (i.e. happiness or welfare) that results from acts (Pojman 276). It is contrasted with altruism, which is the view that ones actions ought to further the interests or good of other people, ideally to the exclusion of ones own interests (Pojman 272). This essay will explain the relation between psychological egoism and ethical egoism. It will examine how someone who believes in psychologicalRead MorePhilosophy of Ethics Essay2233 Words   |  9 PagesThe word â€Å"ethics† comes from Greek ethikas meaning character. Today, we use ethics to describe the normative standard of behavior. The history of philosophical ethics has been broken up into five rational methods: Virtue, Traditional, Modern, and Post-Modern Ethics. Within these periods, the philosophy of ethics changed along with the changes being made within society. The first rational method is Virtue Ethics. The major philosophers during this period were materialists such as Plato, Aristotle

The Organizational Change in Early Childhood Samples for Students

Question: Discuss about the Organizational Change in Early Childhood and Care Settings. Answer: Introduction The essay is about the organizational change in early childhood and care settings. However before the same is narrated it is very important to understand the meaning of the terms organizational change , change management and early childhood care and setting. The former basically means a transformation that an organization or a corporate entity undergoes. A change in the organization is said to happen when there is a significant alteration occurring in the strategies or such important sections of the business. It is commonly known as reorganization or restructuring. Such a change can be a part and parcel of an organization or may even occur in break periods. Whereas early childhood care and education sis basically looking after a child during the budding stage when he or she is growing up as it has a greater impact on the health, well being as well as the proficiency of a child through all walks of his or her life. Bringing in a sudden change within an organization without coordinatin g with the various wings of the organization would lead to toppling down of the transformation process. Thus management of such an alteration is a framework which helps to tackle the implication of the newer business process and procedures. It basically caters to dealing with the human capital side of the organization. Various strategies have to be formulated and followed in order to ensure that the change is being accepted by all whole heartedly (Wan, 2013). The essay describes what kind of a role the leaders are expected to play while endearing an organizational change along with the various strategies that they need to follow so as to ensure that the change is successful in an early childhood and care setting. The National quality Framework has laid down a set of latest National Quality Standard for the early childhood education and care setting specifically for the time period beyond the school hours in Australia. It concentrates upon the staffs as they have a great implication upon the quality of experience that younger children go through. Role of the Leader in Change Management Process The leadership in an early childhood education and care setting is essential to excellence and is much more than supervision and governance. Here leadership basically boils down to innovation and at the same time is very sensitive to the past, multiplicity and situation as well. The said view is supported by NQF wherein it states that for all these services, it is a necessity to appoint an enlightening principal either within the facility or by smaller services setting up official admission to an external educational leader. As per the National Law, Section 169 and National Regulation, Regulation 118, an educational leader is looked up as an instructor, manager or such a person who is competent and a veteran and should be appointed to manage the growth and implementation of the laid educational program within the service being provided. The leader should be well conversant with the understanding of the Early Years Learning Framework as this would help him show a path to the other edu cators as to how to plan their teaching ways and skills for the development of a child and further act as a mentor to the colleagues as well while the practices are being put into action. Although the leaders have to manage twin challenges while undergoing an organizational change i.e. technical aspect and human aspect of which we would emphasize upon the human aspect and the emotional and educational stance attached to it (Ajmal et.al. 2013). A leader is the one who is also known as a shaper wherein he is responsible to define the kind of change he is looking for, sets the pace for the others and expects others to follow them (Lewis Hill 2012). It is the people who are targeted. From the view point of a shaper, a change leadership is associated with steering via the leaders change agenda thus enabling to deal with any kind of resistance shown by the employees of the organization so as to force them to think and behave in a different manner. The role of a leader in early childhood education and care setting as a pedagogy designer includes popping up with such ideas that lead to the birth of newer and better ways of teaching, learning, assessment and curriculum development. To be a creator of pedagogy, it calls for formulation of such strategies that is child friendly. For a leader in this kind of an organizational setting, the interest and the desires of the children should be the main driving factor which would decide upon what should be created (Bendelta. 2015). In an early childhood care and setting, a leader is looked upon as not only an agent of change but also a follower at the same time Thus the leader in such a setting is required to follow these five principles of responsibility, fairness in contribution, dispensation in a group, unremitting communication and positive interdependence but also includes the 4Cs of critical thinking and problem solving, collaboration, creativity and communication. While preaching positive interdependence, a leader in such an organization creates an environment for the participants stating the desire to work together in cohesion so that they have the concept of sink or swim together. By the principle of personal responsibility, within the members of an ECE setting, the leader desires that the members of the organization develop a feeling of personal accountability for the performance of the work thus steering towards achieving the organizational goals. By ensuring a fair contribution from all the members of the organization within an ECE setting, the goal of bringing a change in the organization is achieved with success without any hindrances (Stagl, 2011). Identify Various Processes and Strategies a Positive and Effective Process of Change For ensuring the organizational change in an early childhood and educational care setting, various strategies have to be formulated so that the said change occurs in a positive manner. First and foremost, a change can be initiated successfully in an educational setting by setting up an honest and true dialogue with the other members of the school. Various kinds of communication has to be initiated which can be formal, informal, low key as well as hard hitting before such a change be implemented in the school. Further as these educational and care settings propose for change, they can observe to the present knowledge base for the purpose of inspiration and support (Ministry of Education. 1998). If adequate realistic reasons are illustrated for bringing in the change then it would help to persuade those who are against accepting such a change. Learning innovators who are well conversant of the advancement in the cognitive sciences are rationally and habitually politically authorized as they begin to influence school philosophy, policy and practice. Receptive educating relationship gets strong when the teachers and the children learn and educate themselves together. In such a situation the educators are expected to be more approachable, determined and considerate as well when the staff arrangements at the centre is set in such a manner which gives them additional allowance to concentrate only upon their job of educating the children and are not required to diversify their focus to other jobs and tasks. Renewal and reorganization of schools which even includes the childhood educational care settings as well, is a rarity and considered as a logical procedure. The leaders who are bringing in the change should expect and foresee their own poignant responses to alteration, including the staunch reactions from others (Plumb Kautz, 2014). The emotional cycle of change is a five stage process comprising of uninformed optimism, informed pessimism, hopeful realism, informed optimism and a feeling of rewarding completion. Whenever consensus is reached over implementing a change or adopting a new policy, a dip in the performance level of the employees and the staff is experienced which is quite common. Although this may lead to the birth of anger and frustration, yet the same is a temporary phenomena (Morrison, 2007). Once the said negativity has reached its brim, then it is generally seen that a reversal of behavioural pattern is experienced and the individual reorganizes itself in a manner which is even better than before and the children are seen to develop even more fast as well as in a better manner. Conclusion Thus on a concluding note, it is understood that change is a necessity in any organization, be it a corporate house or an educational setting but the method of bringing in the change is important to decide upon the success of the same. The role of a leader cannot be denied or ignored as it is the leader who steers the boat within an organization whenever such a change is to be implemented in an organization. The fact that the early childhood educational care and setting environment is a little critical one in nature as it helps to shape the future of a growing child and prepare their base in a string manner. However, if the change is not welcomed by these care givers, then the children would be the main sufferers. Further, in such a setting, change should be bought in very carefully specially given weightage to the emotional quotient more as dealing with such a stage of the kids needs the staff to have an emotional balance within themselves. Therefore various strategies should be ado pted to bring in the change gradually and in a phased manner. References: Ajmal,S. Farooq, M.Z. Sajid, N. Awan,S. (2013). Role of leadership in Change Management Process. Abasyn Journal of Social Sciences. 5(2). 111-124. Retrieved from https://aupc.info/wp-content/uploads/2013/02/V5I2-8.pdf Bendelta. (2015). What is the Role of leadership in change management? Retrieved from https://www.bendelta.com/news/organisation/what-is-the-role-of-leadership-in-change-management/ Lewis,J. Hill,J. (2012). What does leadership look like in early childhood settings? Every Child Magazine. 18(4). Retrieved from https://www.earlychildhoodaustralia.org.au/our-publications/every-child-magazine/every-child-index/every-child-vol-18-4-2012/leadership-look-like-early-childhood-settings/ Ministry of Education. (1998). Providing Positive Guidance: Guidelines for early childhood education services. Retrieved from https://education.govt.nz/assets/Documents/Early-Childhood/ProvidingPositiveGuidance.pdf Morrison,G.S. (2007). Early Childhood Education Today. 10th Edition. Paerson Prentice Hall: Australia Plumb,M. Kautz, K. (2014). Innovation within an early childhood education ad care organization : a tri-perspective analysis of the appropriation of IT. Retrieved from https://ro.uow.edu.au/cgi/viewcontent.cgi?article=1662context=buspapers Stagl,H. (2011). Six Roles of a leader during change. Retrieved from https://www.enclaria.com/2011/10/06/six-roles-of-a-leader-during-change/ Wan,K.E. (2013). The Role of Leadership in Organizational Transformation. Retrieved from https://www.cscollege.gov.sg/Knowledge/Pages/The-Role-of-Leadership-in-Organisational-Transformation.aspx

Tuesday, May 5, 2020

Change in the Method of Accounting Analysis of Case of Cocoa Ltd

Question: Discuss about theChange in the Method of Accountingfor Analysis of Case of Cocoa Ltd. Answer: Introduction The accounting profession plays a crucial role in economic and social development of a country. Therefore, it is customary that the professionals in the field of accounting are abided by the rules and regulations so that compliance with the aspect of ethics and governance in financial reporting is ensured. It has been seen that big companies like Enron, Worldcom, and Tyco failed in surviving after committing frauds in financial reporting (Accounting Degree, 2016). In this context, a discussion on ethics and governance in the field of accounting has been carried out through analysis of Cocoa Ltd case. Principle of Ethics and Governance in Accounting The code of conduct is issued by every country that requires compliance with the principles of integrity and honesty by the professionals in the field of accounting. Further, at the international level, the code of conduct is issued by Internal Federation of Accountants (IFAC) (IFAC, 2006). As per the principles laid down in the code of conduct issued by IFAC, the professional accountants should ensure compliance with the principles of integrity, competence, and prudence, and principle of confidentiality. While discharging their duties, the professional accountants should ensure that they work in the best interest of the stakeholders (IFAC, 2006). However, it is crucial to note that the adequate implementation and adherence to the principles of code of ethics depends upon adequacy of the system of corporate governance in the company (Calder, 2008). The system of corporate governance encompasses rules and procedures framed by the management of the company. These rules and procedures are directed to control the business affairs and manage them in the interest of the stakeholders. Thus, the primary objective of corporate governance is to carry out the business activities in the best interest of different groups of stakeholders such as shareholders, suppliers, lenders, and government (Calder, 2008). The code of ethics requires that the accountant should be free of any inducement and perform their duties ethically. The breach of principles of code of ethics is punishable with high monetary charges and imprisonment, thus, the accountant should avoid indulging in conflicting situations (IFAC, 2006). Analysis of the Case In the current case, the management of Cocoa Ltd seeks to manipulate the financial statements to achieve anterior motives. The company is earning high profits and it is expected that current growth rate will continue for couple of more years. However, it is also expected that after the upcoming two years, the financial performance of the company will turn down. Considering these facts, the management of the company asks the accountant to reduce profits of the current years so that bad financial performance in the future years does not appear as complete collapse to the stakeholders. For the purpose of manipulating the financial statements, the accountant has identified depreciation as the item for adjustment and manipulation. In the current case, the accountant proposes to change the method of depreciation from straight line method depreciation to sum of years digit method without a suitable cause. Finding and Discussion As per the provisions contained in AASB 116, Property, Plant, and Equipment, the depreciation method selected by the management should result in a charge of depreciation which accurately reflects the future economic benefits (AASB, 2016). This implies that whichever method is selected for computation of depreciation, it should provide a charge that complies with the matching concept of accounting. The AASB further provides that change in the method of depreciation is permissible in the later years. However, it should be endeavored that consistency is maintained unless circumstances justify a change in deprecation method (AASB, 2016). There various methods that can be adopted to charge depreciation among the top used are Straight Line Method, Declining Balance Method, and Sum of Years Digit method (Weil, Schipper, Francis, 2013). The choice of method depends upon the managements judgment as to the appropriateness of a particular method in the given circumstances. The straight line method provides same charge for all the years throughout the useful life of the asset. However, in case of declining balance method, the charge of depreciation gets reduced as the years pass. In the later years, the charge of depreciation is reduced significantly due to its been charged on the written down value of the previous year. On the same lines, the Sum of Years Digit Method also provides for lesser charge in the later years (Weil, Schipper, Francis, 2013). The depreciation is one of the crucial most items which have great bearing on the financial performance of the company. Therefore, the change in the method of depreciation could have really a huge impact on the reportable profits of a company. The AASB 116 prescribes that the management of the company should have periodical review of the method of accounting to ensure that it remains relevant (AASB, 2016). Further, it is prescribed that when the management comes across significant changes that provide a hint that the pattern of future economic benefits to be earned from the use of asset has changed, the management should change the method of accounting. In essence, it could be articulated that there must be proper justification for the change in the method of depreciation (AASB, 2016). In the current case of Cocoa Ltd, it has been observed that the management is following straight line method of depreciation and considering now switching to Sum of Years Digit Method. The change in the method of depreciation would increase the depreciation in the initial years resulting in lowering the profitability. Whereas, the depreciation charge in the later years would be decreased resulting in enhancement in the profitability. There is no proper justification for the change in the method of accounting apart from achieving the anterior motives (AASB, 2016). The management just wants to do window dressing on the financial statements so as to keep the investors with the company. Changing the method of accounting in the absence of proper reason would be violating the provisions of the accounting framework. The AASB 116 requires proper discloser in regard to the change in the method of accounting by way of a note to the financial statements. Non-compliance with these provisions of the accounting standard clearly shows that the accountant is departing from her duties (AASB, 2016). Further, it was observed that the accountant of Cocoa Ltd agreed to carry out changes in the method of accounting on the request of management because she was concerned about renewal of her contract with the company. Thus, the accountant went into conflict of interest situation. In this situation, the accountant should not have agreed to carry the managements wishes. Changing the method of accounting just to manipulate the presentation of the financial statements is violating of the provisions of AASB 116 (AASB, 2016). Further, it also shows that the governance mechanism in the company is also quite weak. There must be adequate reporting and authorization system in the company so that unethical conducts are identified and rectified at the early stages (Lessambo, 2016). Carrying out business affairs in an unethical manner would affect all the stakeholders adversely. The investors will lose faith in the company on revelations of the breach of code of ethics and corporate governance principles. Conclusion From the discussion carried out in this paper, it may be concluded that the compliance with the code of ethics and rules and procedures of corporate governance is crucial to achieve the objectives and long term goals. The change in the method of depreciation as requested by the management of Cocoa Ltd is completely unjustified and violating the principles of AASB 116. Therefore, the accountant should not agree to change the method of accounting without a proper justification. References AASB 116. 2016. Property, Plant, and Equipment. Retrieved December 19, 2016, from https://www.aasb.gov.au/admin/file/content105/c9/AASB116_07-04_COMPjun14_07-14.pdf Accounting Degree. 2016. The ten worst corporate accounting scandals of all times. Retrieved December 19, 2016, from https://www.accounting-degree.org/scandals/ Calder, A. 2008. Corporate Governance: A Practical Guide to the Legal Frameworks and International Codes of Practice. Kogan Page Publishers. IFAC. 2006. Code of Ethics for Professional Accountants. Retrieved December 19, 2016, from https://www.ifac.org/system/files/publications/files/ifac-code-of-ethics-for.pdf Lessambo, F. 2016. The International Corporate Governance System: Audit Roles and Board Oversight. Springer. Weil, R.L., Schipper, K., Francis, J. 2013. Financial Accounting: An Introduction to Concepts, Methods and Uses. Cengage Learning.

Monday, April 13, 2020

A Brief History of Women in Higher Education

A Brief History of Women in Higher Education While more women than men have attended college in the U.S. since the late 1970s, female students were largely prevented from pursuing higher education until the 19th century. Before then, female seminaries were the primary alternative for women who wished to earn a higher degree. But women’s rights activists fought for higher education for female students, and college campuses turned out to be fertile ground for gender equality activism. Female Grads During the 17th and 18th Centuries Before the formal desegregation of mens and womens higher education, a small number of women graduated from universities. Most were from wealthy or well-educated families, and the oldest examples of such women can be found in Europe. Juliana Morell earned a law doctorate in Spain in 1608.Anna Maria van Schurman attended the university at Utrecht, Netherlands, in 1636.Ursula Agricola and Maria Jonae Palmgren were admitted to college in Sweden in 1644.Elena Cornaro Piscopia earned a doctor of philosophy degree at the University of Padua, Italy, in 1678.Laura Bassi earned a doctor of philosophy degree at the University of Bologna, Italy, in 1732, and then became the first woman to teach in an official capacity at any European University.Cristina Roccati received a university degree in Italy in 1751.Aurora Liljenroth graduated from college in Sweden in 1788, the first woman to do so. U.S. Seminaries Educated Women in the 1700s In 1742, the Bethlehem Female Seminary was established in Germantown, Pennsylvania, becoming the first institute of higher education for women in the United States. It was founded by the Countess Benigna von Zinzendorf, daughter of Count Nicholas von Zinzendorf, under his sponsorship. She was only 17 years old at the time.  In 1863, the state officially recognized the institution as a college and the college was then permitted to issue bachelor’s degrees. In 1913, the college was renamed the Moravian Seminary and College for Women, and, later, the institution became co-educational. Thirty years after Bethlehem opened, the Moravian sisters founded Salem College in North Carolina. It since became the Salem Female Academy and is still open today. Womens Higher Ed at the Turn of the 18th Century In 1792, Sarah Pierce founded the Litchfield Female Academy in Connecticut. The Rev. Lyman Beecher (father of Catherine Beecher, Harriet Beecher Stowe, and Isabella Beecher Hooker) was among the lecturers at the school, part of the republican motherhood ideological trend. The school focused on educating women so that they could be responsible for raising an educated citizenry. Eleven years after Litchfield was established, Bradford Academy in Bradford, Massachusetts, began admitting women. Fourteen men and 37 women graduated in the first class of students. In 1837, the school changed its focus to only admit women.   Options for Women During the 1820s In 1821, Clinton Female Seminary opened; it would later merge into the Georgia Female College. Two years later, Catharine Beecher founded the Hartford Female Seminary, but the school did not survive beyond the 19th century. Beechers sister, writer Harriet Beecher Stowe, was a student at Hartford Female Seminary and later a teacher there.  Fanny Fern, a children’s author, and newspaper columnist, also graduated from Hartford. Lindon Wood School for Girls was founded in 1827 and continued as Lindenwood University. This was the first school of higher education for women that was located west of the Mississippi. The next year, Zilpah Grant founded Ipswich Academy, with Mary Lyon as an early principal. The purpose of the school was to prepare young women to be missionaries and teachers. The school took the name Ipswich Female Seminary in 1848 and operated until 1876. In 1834, Mary Lyon established the Wheaton Female Seminary in Norton, Massachusetts. She then started the Mount Holyoke Female Seminary in South Hadley, Massachusetts, in 1837. Mount Holyoke received a collegiate charter in 1888, and today the schools are known as Wheaton College and Mount Holyoke College. Schools for Female Students During the 1830s Columbia Female Academy opened in 1833. It later became a full college and exists today as Stephens College. Now called Wesleyan, Georgia Female College was created in 1836 specifically so women could earn bachelor’s degrees. The following year, St. Mary’s Hall was founded in New Jersey as a female seminary. It is today a pre-K through high school named Doane Academy. More Inclusive Higher Ed From the 1850s Onward In 1849, Elizabeth Blackwell graduated from Geneva Medical College in Geneva, New York. She was the first woman in America admitted to a medical school and the first in the United States to receive a medical degree. The next year, Lucy Sessions made history when she graduated with a literary degree from Oberlin College in Ohio. She became the First African-American female college graduate. Oberlin was founded in 1833 and admitted four women as full students in 1837.  Only a few years later, more than a third (but less than half) of the student body were women. After Sessions earned her history-making degree from Oberlin, Mary Jane Patterson, in 1862, became the first African-American woman to earn a bachelors degree. Higher education opportunities for women really expanded during the late 1800s. The Ivy League colleges had been solely available to male students, but companion colleges for women, known as the Seven Sisters, were founded from 1837 to 1889.

Saturday, April 11, 2020

What Democracy Means to You - Sample Essay, Reply and Blog

What Democracy Means to You - Sample Essay, Reply and BlogWhat Democracy Means to You: Sample Essay, Reply and Blog are a non-profit website that was launched by M. Benard Salter to educate the public about what democracy means to you. The site takes on the roles of a press release, a publication or an online publication. It has many original and interesting articles, articles that will help you on your way in the world of education. The best part is, there are no subscription charges associated with the site.The Editor of the site, M. Benard Salter, offers free samples on the site of various topics such as the Republic, the Federal Union, what Democracy means to you and some other interesting topics. At the end of each article, there is a link that leads you to the comment section where you can post your own opinion. The only information that you need to be aware of is your email address. M. Benard Salter also has a blog at her site that is not linked in the article portion of the s ite.What Democracy Means to You: Sample Essay, Reply and Blog are an informative site for students and non-students alike. The content on the site is very readable and easy to understand and at the same time, it provides a look into the core values of the United States of America.When it comes to the content of What Democracy Means to You, Sample Essay, Reply and Blog, you will be amazed at the number of topics that are covered in each article. You will find articles like The Difference Between Government and Society, American Values and American Society, American Institutions and Culture, What Democracy Means to You, American Nationalism and The Code of Civility, American Constitutionalism and Judicial Role in Policymaking and International Context, Democracy and Education, Social Contract Theory and Administrative Theory and Clausewitzian Business Model and Political Economyof a Technological Democracy. There are also articles on religious freedom, sexism, drug abuse, crime, welfa re, immigration, religion, social security, affirmative action, abortion, racism, and class warfare.The scope of What Democracy Means to You, Sample Essay, Reply and Blog is vast and therefore, you will always find a topic that will interest you. If you are interested in politics, the topics on this site are based on the topic of politics and provide insight on the most basic forms of government. On the other hand, if you are interested in history, there are many articles on historical events and topics as well as on American culture and society. If you are interested in religion, there are articles on Christianity, Islam, Judaism, Buddhism, Hinduism, Christianity, Hinduism, Buddhism, Christianity, Judaism, Islam, and Judaism.In addition to the topics, What Democracy Means to You, Sample Essay, Reply and Blog also offers essays on political ethics, ethical issues and morality, who should govern and what it means to govern, the role of government in society, how to govern, democratic government, constitutional government, power, government and its role in society, what constitutes a government, etc. All of these essays are based on the concepts that are central to democratic government and the notion of the United States of America as a republic and will give you a deeper understanding of what it means to be a citizen of a free and open society.The motto of What Democracy Means to You, Sample Essay, Reply and Blog is, 'Education is the greatest wealth we have, and nothing is worth having without being educated.' You can visit the site online at your leisure and view the different subjects offered. However, the site only provides an overview of all the topics offered and does not provide the detailed explanations and comments that you would find on a forum for discussion.

Wednesday, March 11, 2020

Stink Bomb Recipes - How to Make Your Own

Stink Bomb Recipes - How to Make Your Own Stink bombs smell terrible, but they are also fun. Here are instructions for how to use everyday materials to make your own stink bombs. Classic Egg Stink Bomb Recipe Eggs (fresh or hardboiled)Heavy duty needle or pin One version of this results from hiding Easter eggs really well, so that you find them when youre changing the air filter for your air conditioner in the summer. Did you catch my I have personal experience tone? If you want to recreate the stench on purpose you dont have to boil the eggs. Just use a heavy duty pin or needle to poke through the shell of the egg. You can leave the egg in the sun to putrefy, wrapped in foil if you like. I have read that if you want to keep this stink bomb for an extended period of time, it helps to store the egg in salt. I dont know for sure. I am sure when you throw or crush the egg you can expect the usual hydrogen sulfide stink and possibly some nasty odors of decay. This is probably your safest stink bomb. Hydrogen sulfide, which is the source of the famous rotten egg smell deadens your sense of smell and can be toxic in high doses. Your average rotten egg doesnt pose any major health hazard (unless you eat it), but in general you dont want to breat he in sulfur-based gases. Nasty Burning Hair Rubber Stink Bomb Hair or furRubber bandsNewspaper or notebook paperMatches or a lighter If rotten eggs arent stinky enough for you, you can wad up some hair (human hair, cat fur, dog hair... all equally disgusting), secure the hair with rubber bands, wrap the mass in notebook paper, and set it alight. Youll get suspended, since the only reason anyone uses this type of stink bomb is for a school prank. Personally, I recommend you stick with rotting seafood or or a bad egg, since burning rubber probably generates some toxic compounds. Prank stink bombs usually release ammonium sulfide. Its fairly easy to make an ammonium sulfide stink bomb, but its not as safe as throwing a rotten egg or burning hair. Disclaimer: Please be advised that the content provided by our website is for EDUCATIONAL PURPOSES ONLY.  Fireworks and the chemicals contained within them are dangerous and should always be handled with care and used with common sense.  By using this website you acknowledge that ThoughtCo., its parent About, Inc. (a/k/a Dotdash), and IAC/InterActive Corp. shall have no liability for any damages, injuries, or other legal matters caused by your use of fireworks or the knowledge or application of the information on this website.  The providers of this content specifically do not condone using fireworks for disruptive, unsafe, illegal, or destructive purposes. You are responsible for following all applicable laws before using or applying the information provided on this website.