Saturday, March 30, 2019
The Genre Of Documentary Photography
The Genre Of Documentary picture takingIn his examination of Lt. Col. Oliver L. Norths portrait, taken by Harry Benson for Life time (1987), Andy Grundberg (1988) emphasizes the importance of the camera position, background elements and attitude of the subject towards a heroic meter appearance, even though the naive realism was somewhat diametrical, visible in an another(prenominal), s ethereal interesting news pip of Colonel North facing the full kinsfolk of Congress. The juxtaposition of the two injects makes one forecast of the kind of information impressiongraphs fall in behind. Is it an actual reflection of the actuality or something more interpret suitable and selective? lay this into the perspective of the pre- moving-picture showic history one could say that photographs are better representations of the historical events than say, delineations or drawings. Nevertheless this is not entirely certain because photography screwing also be biased exactly as a painti ng using different capturing techniques, topples, and recently computer aided photo manipulation which makes everything so much easier to tamper with. antic Griersons which is generally accepted as being the father of the objective genre characterized it as the creative preaching of actuality. The first question that comes to my mind is why did he use the enclosure actuality and not reality?For this we have to take a look at the definition of actuality. According to the Merriam-Webster online dictionary actual center existing in fact or reality. In my opinion reality is what you interpret and you think something is, and actuality is what it really is by looking at the facts. Reality and actuality are regent(postnominal)ly connected and one can say that reality is what you perceive from actuality.John Tagg (p.172, 1988) argued that It is not a question of the defend for truth alone, rather, of a struggle slightly the status of truth and the economic and political role it pl ays. unmatchable of the iconic photographs that apply to this statement is Dorothea Langes Migrant Mother and the extensive debates around the truthfulness of the photograph. Is it that important that the photograph was staged, edited and cropped or not? The maneuver is that even though it might be a staged photograph it tranquil conveys the reality of the time. Lange was sent on assignment for the Farms Security organisation to document the poverty of the overlap-croppers. The story she associated with the chassis was not entirely true but it efficiently showed the condition of the migrant workers.It is arguable that the changes made to the accredited Migrant Mother photograph created the notoriety of the build (i.e. the editing push through of the thumb, and the possible staging of the photograph). If we look at some of the other images from the scud we can see clearly that at least one of the children is smiling. This could nothingness to the belief that Lange posed the two children with their faces behind her mother to hide their light he nontextual matteredness.The final portray and the iconic image of the Migrant Mother is relating to what Grierson refers as creative treatment of actuality and nevertheless a reality for everyone who saw the image at the time.Another very well-known photograph which had a allot of debate whether is true or not, is one made by Duane Michals called This break down is My Proof. Duane admitted1he is gay in many of his interviews, so how can this photograph be true? He realised he is gay beforehand his 20s and the photograph is taken when he was in his 30s thence leading us to think the photograph was staged.Tagg (p.16, 1993) argued that The camera seems to declare This really happened. The camera was there. fall upon for yourself. Ask yourself under what conditions would a photograph of the Loch Ness Monster or an Unidentified Flying Object become acceptable as demonstration of their existence? It seems that f or Tagg the actuality of a photograph can only be turn up by other means and not only by the photo on itself.The general belief is that photography is an object glass medium able to portray an objective reality, but if we think about it one photograph is just one point of view. Just by changing the angle in which you take the photograph you can change its whole meaning. Edward Weston and capital of Minnesota Strand were among the ones that strongly believed the mechanical nature of the camera is the most powerful argument for the truthfulness of photographs.In the book On photography, Sontag argues that (p176, To us, the difference amongst the photographer as an individual eye and the photographer as an objective recorder seems fundamental, the difference often regarded, mistakenly, as separating photography as artistic creation from photography as document. But both are logical ex tensitys of what photography means note-taking on, potentially, everything in the world, from ever y possible angle. This approach suggests that every image taken for esthetical subprograms or for recording purposes has a documentary quality. It means that even though someone took a photograph for aesthetic purposes its still a recording, but from another point of view. She further explains that the two attitudes be the presumption that anything in the world is material to the camera. If we could photograph the same subject from every angle by many different creative eye we could end up with a series of images that show the actuality.Martin Parr had a different approach on documentary photography adding humour and irony to close to If not all of his photographs. He has a unique way of give tongue to a story which is often harsh. His creative style is covered in irony, and this generates a very strong statement about society. His approach seems to be very close to actuality even if his unique style is very distinct.In her book called Documentary Dilemmas, Caroline Anderson (p .1, 1991) talks about Frederick Wiseman and his documentary movie Titicut Follies saying that he (i.e. Wiseman) considered his films as reality fictions. Anderson (p.1, 1991) argues that Wiseman didnt want to be accountable for representing social actuality in an objective manner. He used the ambiguous term of reality fiction as an excuse to be able to sort his work in both documentary genre and as an artistic creation. Anderson (p.2, 1991) exacts that Wiseman used the term of reality fiction as a claim upon film theory and not to point at the inevitable tension between actuality and film. Nevertheless Titicut Follies is still a documentary film.Elizabeth Cowie (p.22, 2011) referring to the recording of actuality in both photography and film, claims that two different predilections exist. There is the need for reality as a fact and the ability to review it, and on the other hand there is the need of rational knowledge, conveyed through logical interpretation. This melodic them e reflects upon John Griersons creative treatment of actuality in a sense that a documentary creation has to represent the actuality but also to help the spectator pump see the reality which the creator wants to deliver.Looking at my own photographs for an physical exercise of Griersons statement I chose a photograph which shows a woman dormancy on the pavement between two pocket books that read A bag For Life. This photograph was taken a few steps from my place and could be a good example of the creative treatment of actuality. My intention was to devise the fact that the woman was homeless but the reality is she can be anyone and anything and she just happened to enjoy the sunshine.A while ago I was communicate myself if documentary photography is the middle ground between art and actuality. I was putting actuality, documentary photography and fine art photography in a hierarchy, fine art photography being on the highest ranks. This is because actuality on its own is not inte resting, it does not have that spark of genius documentary photography and it does not have the creative approach of fine art photography.One of the best examples of how documentary photography shed light on the social injustices around the world is the Magnum Agency. Founded by Robert Capa, Henri Cartier- Bresson, George Rodger and David Chim Seymour the agency had, and still has, the purpose of chronicle the world through the distinctive eyes of each piece thus creating a complete image of the society.Documentary photography and so can be seen as a genre which binds the aspirations of photojournalism with the ones of photographic art, thus becoming a kind of bridge or grey area, if you like. The briny characteristic of documentary photography is the appetite for social subjects that go beyond the simple story in the newspaper, becoming increasingly subjective but at the same time holding a grip to actuality and truth. For me creative thinking represents the fingerprint which the photographer applies to the raw actuality with the purpose of creating his own reality to share with the world.
Friday, March 29, 2019
Regulatory Frameworks for Financial Reporting
Regulatory Frameworks for Financial ReportingDiscuss the reasons why we need a regulatory framework for pecuniary reporting. What argon the advantages and disadvantages of do history rules by law as opposed to using IASB standards?The personify of rules which determine how financial accounts go out be compiled in any(prenominal) especial(a) situation ar kn birth as the Generally Accepted report Principles (GAAP) these atomic number 18 drawn from a number of sources. The first of these are healthy the main sources of these include the Companies Act 2006, as well as EU Law and the remainder of the UK common law. The second strand of this includes national and external rude(a)s report standard much(prenominal) as the ASB and IASB (International Accounting Standards Board) standards, as couch by the Accounting Standards Board and their international equivalent they will in any font work to establish public opinion on proposed new standards, and engross seminars to demo nstrate issues at heart method of explanation. The third strand is comprised of the rules of the Stock Exchanges, though these are unless applicable to companies listed on the LSE or AIM.The major argument in favour of a regulatory framework is that standardisation is encouraged and, done this, we are able to involve an accurate assessment of financial health. As Alexander and Britton point out, before the debut of these standards, distinguishable firms in exchangeable situations were following diametric chronicle standards, leading to different and incompatible results (Alexander and Britton, 2004). Indeed, when take overs occurred, different valuations taken by accountants could potentially generate vastly different results, habituated the uncertainty as to what to include this, in turn, was bad fro the temper of the accounting profession. The framework, in the shape of two law and accounting standards, stops for the element of subjectiveness to be lessened. Furthe r advantages of the current regulatory framework include benefit level of information for the end user, done with(predicate) stipulating minimum standards of disclosure in addition, the current system benefits through input both from government (in jurisprudence, for example), and from the accountancy profession, which arguably works to ensure a balance of interests.However, within this, we whence face a choice between regulation by statute and regulation through accounting standards, separately with their sexual intercourse merits and demerits. I shall discuss these in turn.The first advantage is that accounting standards act as a way of reducing the disparate methods by which one may pull in accounts this, in turn, makes the account of greater benefit to the end user, given that they swallow a document which is easily comparable to others of the same kind. Without such a standardisation, in that respect is a risk that different firms of accountant may bemuse chosen to classify a special(prenominal) type of as execute or debt in a different way. Alexander and Britton (2004) demonstrates this through the example of piazza how is this to be cling tod? We might argue that it should retain the value for which it is bought alternatively, we could regularise that the value should be this, minus depreciation or thirdly, we could say that the value (given that prices of property will almost always be rising) should be the archetype price plus an inflationary multiplier. This is just one example, and taken over a large company, the potential for fluctuations is substantial. In an internationalised economy, this value is correspondingly change magnitude Zeff (2007) remarks that the introduction of international standards has led to a very great increase in global comparability in relation to what we had before, namely, every area using its profess national standards, which differed aimably from country to country. Indeed, Haller and Walton (2003) describe this as the nub of the international accounting problem. How do companies that want to operate across national (and in that locationfore usually cultural) boundaries convey economic information countenance for business decisions?Secondly, they provide a focal point for debate over what accepted practice should be. At present, it has occasionally been argued that accounting standards are not based on any coherent conceptual framework, but sooner exist simply as rules in themselves (Alexander and Britton, 2004). The IASB is a body well-poised to manufacture such a problem thus, in recent years, the IASB has launched a cypher to develop an improved common conceptual framework that provides a well foundation for developing future accounting standards. It is serious to imagine fan tan giving time to such a broad yet arguably essential task.Thirdly, on much the same basis, it may be argued that accounting standards are much less rigid than relevant legislation each chang e to legislation will require a separate extremum to proceed through Parliament, in subscriber line to accounting standards. Thus, the maintenance of accounting standards provides a body of rules that create standardisation trance simultaneously missing a legalistic rigidity. In addition, the true and fair view can be used when justifiable to override other accounting standards which may go through (Fearnley and Hines, 2003).Fourthly, it can be seen that the introduction of accounting standards hold back encouraged companies to make available more than information than they otherwise would have. Examples of this can be seen in, for example, Robins remarks that federal official 3 (on reporting financial performance), requiring companies to highlight a range of different financial performance indicators (such as the results of continuing operations and discontinued operations) which allow a greater level of information than if simply profit were indicated (Robins, 1999). by me ans of requiring enhanced disclosure of information, it can be argued that accounting standards create a greater standard of information to the end user, and thus the value of accounting in general.Fifthly, it may be viewed as an advantage that the guidelines are created by people with a strong connection to the industry that is, overlord accountants. Statutes such as the Companies Act are inevitably subject to party semipolitical pressures and, in despite their best intentions, Members of Parliament are un plausibly to have the same level of expertise as people with vast escort in their field. A further point is that when Parliament drafts legislation, it will determine for it to be applied by the courts it would therefore be more laborious to create comprehensive standards in such a way than it would be to do so through a body comprised of accountants, creating standards for accountants. We may settle that a system based on professional considerations is more likely to prov ide an accurate assessment of an institution.On the other hand, there are a number of corresponding criticisms. Firstly, requiring additional information, and for institutions to comply with certain standards, will inevitably lead to an increase in costs checking that a set of accounts adheres to a particular set of standards will be require more work than simply taking an ad hoc rise. In addition, each new set of standards will entail its own costs for example, in re-training accountants who had commence used to different standards. Secondly, it may be argued that these guidelines are increasing in volume and complexity. Indeed, a letter from the International Corporate Governance earnings to the IASB asked whether some instruments are so complex and unstable that not only is portraying things by one number insufficient, but the users of accounts and stakeholders would be come apart served by the recognition that there may not an answer. Thus in certain areas, complexity will firstly make the standards more difficult to follow through, but also perhaps create inappropriate results, as they are inappropriate to the particular context. This is a particularly strong criticism if we consider that the economic case for the regulatory framework is perhaps unproven The case for uniformity in accounting is not based on any settled body of evidence, or literature (Bell, 2005).Thirdly, the fact that the guidelines are both set and disciplined by the accounting profession means that there may be no effective method of enforcing the standards this is in contrast to any statutory system, which will be enforceable through the courts. Where professional accountants are involved, the only sanction for breach of these guidelines would appear to be through professional bodies, which have been slow to do so (Lewis and Pendrill, 2003). This is a particular problem, considering that (as seen above), part of the argument for accounting standards is in fact to uphold the rep utation of the profession. In addition (and as Lewis and Pendrill point out), many accounting standards pot with issues which in a egalitarian society, should arguably be subject to democratic controls the example given is that of FRS 17 (Retirement Benefits), which stated that deficits in a company pensions scheme were to be treated as expenses on the profit and loss account. This is an issue of national importance.Finally, requiring further standardisation means that there will be a trend towards rigidity in financial reporting it has long been feared that this will lead to accounting becoming a process of rote learning of rules, without searching for any meaning within them. (Baxter, 1962) Thus, although there will be a standardised system, this will not necessarily be one in which these rules have principled bases at the same time, such standards remove any opportunity for individual astuteness or discretion.. In addition, a rigid set of standards will not be appropriate in e very situation to which they might be applied for example, the property industry protested the application of SSAP 12 to property since its introduction (Andrew and Pitt, 2006 SSAP19 was later introduced to cover this). It may even be that an emphasis on rules over judgment distorts the realities of a given situation the experience of FRS5 has shown that judgement-based accounting can operate successfully to report economic reality in a situation where previously there had been an over-reliance on rules (ICAS, 2006).In conclusion, while there is a clear value in standardisation (in that accounts, through being created from the same standards, are more reliably comparable), it would appear that there are certain conflicts. The first is between expertise and control to what finish should Parliament allow standards boards to create their own rules, benefitting from their own experience, and to what extent should their own political persuasions have a role? The same problem applies in enforcement allowing the accounting industry the opportunity to enforce their own rules gives them the independence to enforce them using their own expertise, but otherwise could lead to charges of indifference to their own wrongdoing. Secondly, there is a conflict between standardisation and complexity though the aim of standardisation would perhaps be best served by standards cover charge every possible eventuality, these would be so lengthy and comprehensive as to be unworkable to some extent, we must rely on broader principles. The relative merits of each of the relevant methods will therefore depend on the approach we take towards each of these conflicts.
Thursday, March 28, 2019
Sports Day - Personal Narrative Essay -- Papers
Sports Day - Personal Narrative That afternoon was no different, it would seem, to both other. The lessons were dull and lifeless with the same dry teacher droning on about the same old rubbish. However, as we sat listening to the categoric speech a small, sweet glimmer of hope lay encompassing awake behind our hot, tired faade. Sports day was coming. Our restlessness would soon be relieved. The small group of teachers who knew how to push passion into their lessons could sense the excitement. They were using the events to turn out of teaching for the afternoon and they lazily let the class have a go at it the TV. We watched Chicken Run although I could barely concentrate. How could I? We were in twelvemonth 6 at the top of the schools hierarchy and were ready to proudly bespeak off the results of our long, hard training in the schools annual sports day. Josh was expert as excited as me, we were both contending in the same race, and we were both very competitive. We both raced off as soon as the ships bell rang out its echoing toll. I was f...
Flannery OConnors Good Country People Essay -- essays research paper
     In Flannery OConnors short story "Good Country People," Hulga is a woman who lives with her m opposite, Mrs. Hopewell, and has an drippy leg. Mrs. Freeman is a lady who was hired by Mrs. Hopewell to work nigh her property. A theme that seems to recurr in "Good Country People" is cunning that becomes harsher each time.     Mrs. Freeman works on tricking Mrs. Hopewell into leaving Hulga alone. She is constantly express Mrs. Hopewell about each of her daughters and always gossiping. Perhaps she occupies Mrs. Hopewell because she does like her company. On the other hand, Mrs. Freeman could have felt sorry for Hulga and tried to get and hold on Mrs. Hopewells attention so that Hulga could have a temporary reprieve fro...
Wednesday, March 27, 2019
Literature in No Drama Essays -- Literary Analysis
By nature, Japanese No drama draw much of their inspiration and influence from the classics. Many atomic number 18 based on episodes from the most popular classics, like Atsumori, based on the Tale of Heike, or Matsukaze, which was actu anyy based on a collage of earlier work. Even within these episodes do we find references to yet much classic works of literature, from the oldest collections of poetry to adopted religious schoolbooks. That isnt to say that No is without its own strokes of creativitythe entire performance is a crotchety adaptation, and the playwrights had to be both exceedingly educated in the classics, yet geniuses at the creative aspect of weaving song/poetry, dance, religion and literature unneurotic into a heart-wrenching spectacle.It might be easier to behold the similarities between no plays than the differences. The canonic plot changes little there is a traveler or monastic who encounters a restless ghost or ghosts whose restless souls must be pu t to rest. The religious implications here are major, and become a commutation theme of No. In both Atsumori and Matsukaze, the monk chants Namu Amida Bu, for the Pure disembark sect of Buddhism, as well as recites verses from the sacred lotus Sutra. The commentary mentions that The monk invokes Amida for the spirits of the dead, although the dead are comforted more of ten dollar bill with passes from the Lotus Sutra. (p.41) Atsumoris ghost, as character youth, and Rensho, a monk, both quote in concert If I at last become a Buddha/then all sentient existences who call my Name/in all the worlds, in the ten directions/will find welcome in Me, for I abandon none, which is from the sutra know as Kammuryojukyo. The chorus expands on this quote until the end of the scene, the song being the playwrights own creati... ... have a friend. (p.40) Matsukazes text refers to a great deal more older poetry than Atsumori, perchance simply because it is more relevant and appropriate in th e context of the level Matsukaze is a love story, and there is a lot present in the classics about love. Another kokinshu poem found in Matsukaze From the pillow/from the radix fo the bed/love comes pursuing, (p.202) for example. The examples of the samples of poetry, and allusions to other works of literature, are so numerous and some so subtle that they are countless in No drama. No could not exist without the classics that it constantly draws upon. This calls for a highly educated audience to enjoy the play in its entirety. However, for the medieval age, it was naked as a jaybird and exciting to see these classics woven together in a pose performance, so gracefully and creatively by the playwrights of old.
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