Essay The Art Cowboy - 1439 Words

Booze, cigarettes, sex, beer, curses, affairs, abuse, paint: All of those are factors in Jackson Pollocks life, however, one stands out above all as the most important one, paint. Americas greatest painter, born in Cody, Wyoming on January 28, 1912, had a deeper connection to this colorful, flowing liquid than anyone else in history. Blood did not run through his veins, but oil and pigment, tar and sand did. He became something else while he painted. He became his painting. No other painter in history had been able to do what Jackson Pollock did. Jackson pushed past any boundaries in the world of art. He created something new, and at the time no one had been able to do that. Jackson Pollock shocked the world of art by introducing a new†¦show more content†¦It was after he moved to Long Island that he discovered what he was to be truly famous for, his â€Å"drip paintings.† According to the Smithsonian Museum of Art, Pollock began working on the ground, on a not stretc hed canvas, throwing and dripping raw materials such as sand, tar, and paint on the canvas (2). This was of painting without subject matter is known as â€Å"action painting† (2). Indicated by one source, he needed to view his painting from all angles and step around it (National Gallery of Art 2). This is part of the technique and action painter uses to â€Å"get into his or her painting.† He had developed the ability to become completely part of his painting (2). In the film Pollock, when Krasner discovers Pollock’s new way of painting she says, â€Å"You’ve done it Pollock. You’ve cracked it open.† This is exactly what Jackson did, he â€Å"cracked open† the art world, exposing new skin and breaking all the traditions. Rugoff indicates that Pollock, with strong influence, had changed painting from a traditional compositional technique to something else, making his paintings look more as sculptures (442). Along with the finished pro duct, the method Pollock used to paint was â€Å"out-of-the-ordinary.† Pollock painted physically, in almost a performance art technique (National Gallery of Art 2). His movements could not be repeated, however, the artwork always came out how the artist wanted it to (2). Pollock says himselfShow MoreRelatedHistory of the Dallas Cowboys Essay example1539 Words   |  7 Pagesname was short-lived as well, as it conflicted with a baseball team that was in the city. Then they finally decided to name the team the Dallas Cowboys to keep the confusion down (Fleming 1). 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In the print, the artist chose to make the chief’s skin light blue, his dress bright red, his hair dark blue, and his shape is outlined in yellow, whiteRead MoreHistory Of The Old West1724 Words   |  7 Pagesnourishing cattle. Both conditions had to exist in order for a region to develop a cattle ranching industry. By the early 1700s, cattle ranching had spread north into what is now Texas, Arizona, and New Mexico and south to Argentina. The native cowboys were called vaqueros (from the Spanish word for cow) and developed roping skills, using braided rawhide reatas (the root word for lariat). Starting in 1769, a chain of 21 Franciscan missions eventually stretched from San Diego to San Francisco, markingRead MoreRacism in Essays815 Words   |  4 Pagestheir literature to demonstrate their opinions about a certain issue. One of these topics may be racial and ethnic discrimination. 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Is Education Important For Life - 1127 Words

Is education important in life? Some say it is some say it’s not and some really don’t care at all. Education is the key to success in life. It can open many gateways in life such as advancement, family, stability, a career, and of course knowledge. Education means changing oneself and others, and there is no better way that then being aware of whom they are as a person. It creates the basis from which a person can see the world. Education creates awareness about self, as Baldwin says, and undoubtedly, who we are as people influence how we see others and the world around us, however teachers need to be enthusiastic. One is responsible one must study one s own creations. A clear point that Frank Bruni brings forth in â€Å"College†¦show more content†¦It goes together with understanding one’s cognitive, emotional and physical self. Self-awareness makes one recognize the facts that they are a different entity from the rest of the people. From the lesson, I come to learn that there are several areas of awareness. The first is about sensory where information is received from the smell, touch, sight, taste, and sound. The second is thoughts where one recalls a situation or an event. Thirdly, is about feelings such as of anticipation, longings, and impatience. It is only after this that once seriously thinks about what they want for themselves and others. The Last is about the actions that may be past, present of the future. As Hunter Rawlings noted, â€Å"Professors need to inspire, to prod, to irritate, to create engaging environments that enable learning to take place that can’t happen simply from reading books or watching films or surfing the Web†. I agree with Rawlings and this statement. Professors should and need to engage and be enthusiastic with their students. Good teachers â€Å"supply oxygen† to their classrooms, in the words of former Emory University president Bill Chace. Some kids fee ds of the energy of the professors. I believe the ways teachers teach will show in the student’s works. It helps the students and motivates them to learn at a high level and also helps their critical thinking skills. A teacher

Measurement Issues in the Financial Statements of Coca- Cola Amital

Questions: 1. Evaluate the issues of measurement in your selected annual report in the context of AASB/ IASB standards and framework.2.Comment on the relationship between the measurements employed in your selected annual report and the provision of decision useful information, provide examples from your selected annual report. Answers: 1. In this part of the essay presented here, the annual report of Coca- Cola Amital has been evaluated to find out the critical issues with respect to the measurement of the assets and liabilities. As has already been stated that in case of certain assets and liabilities the accounting framework of Australia permits different measurement bases, thus, it is possible that two companies may measure certain assets and liabilities differently (Canadian Accounting Standards Board, 2006). The adoption of different measurement bases for the assets and liabilities reduces the comparability of the financial statements. Further, there arise various issues in the valuation of the business from the investors perspective due to adoption of different measurement base in the preparation of the financial statements. In the context of this, there are few issues identified from the analysis of the annual report of Coca- Cola Amital, which have been discussed in the following paragraphs. In respect of the measurement of property, plant, and equipment, the company measures value based on the historical cost reduced by the depreciation and impairment loss. The issue in measurement of property, plant, and equipment arises in measuring the charge for depreciation. The Australian Accounting Standard 116 provides that the depreciation can be charged by straight line method or diminishing balance method (AASB 116, 2009). Thus, there is a choice available to the entities to compute deprecation charge either by applying straight line method or diminishing value method. In the current case, the company applies straight line method to compute the charge of depreciation on the property, plant, and equipment. Further, the issues also arise in the estimation of the useful life of the property, plant, and equipment because it depends upon the management experience (CCA, 2015). Further, it has been observed that issues also arise in the measurement of inventory. The AASB framework provides guidance for computation of the net realizable value, but there are no standard provisions that could be applied unanimously (AASB 102, 2009). In the current case, Coca- Cola Amital faces issues in arriving at the accurate figure for net realizable value of the investor. This is because the net realizable value is computed with reference to the market value and in the retail business, the market prices are found to be highly fluctuating. Thus, the company finds it difficult to arrive at the accurate price to compute the net realizable value correctly (CCA, 2015). Apart from this, the issues in the measurement of the receivables are faced by Coca- Cola Amital. The estimation of the bad debts or uncollectible receivables is highly subjective matter and poses difficulties before the management to arrive at the accurate figures. Further, the company also holds derivatives. In respect of derivatives, the management is required to compute the fair values on regulator basis, which adds difficulties in measurement of derivative financial instruments (CCA, 2015). 2.One of the most prominent purposes of preparation of the financial statements of a business is to provide relevant information to the investors about the financial wealth of the business (Beest, Braam, Boelens, 2009). The information provided through the financial statements should be such that meets the needs of the shareholders and other stakeholders. Further, the information should be represented in the financial statements in a decent manner that assists the investors in making decisions related to their investments with ease. The role of measurement of the assets and liabilities is crucial from the investors perspective. The figure that the assets and liabilities would appear at in the balance sheet entirely depends upon the measurement base adopted by the company (Beest, Braam, Boelens, 2009). Since, in certain areas the accounting framework gives choice to the entities to measure the assets and liabilities; therefore, it is possible that the entities manipulate the financial statements by miss-utilizing the choice. The companies may use the alternative methods of measurement to over state the assets and understate the liabilities and miss-guide the investors. Thus, the measurement of assets and liabilities, which results in overstatement of the assets and understatement of the liabilities vitiates the provision of decision useful information (Dandago Hassan, 2013). In the current case of Coca- Cola Amital, it has been observed that the company is following measurement that meets the criteria of decision useful information. The measurement of the assets and liabilities has been made by the company in accordance with the provisions and guidelines of the accounting framework. Further, in the instances where the alternative choices are available for measurement of the assets and liabilities, the company follows the concept of produce and ensures that the assets are not overstated and the liabilities are not understated (CCA, 2015). From the analysis of the annual report of Coca- Cola Amital, it can be observed that the company recognizes the revenues only when all the risks and rewards in respect of the goods sold have been transferred to the buyer. This policy of the company results in accurate recognition of the profits and the receivables (CCA, 2015). Further, the company recognizes rental income on the equipment given on lease in the proportion of the depreciation. This shows that the company does not overstate the liabilities and the measurement base adopted promotes the provisions of decision useful information. In addition to this, it has been observed that the company books liabilities as soon as the goods are received or the services are consumed (CCA, 2015). Therefore, it shows that the company assumes the obligation as soon as it becomes liable to pay. From this analysis, it could be articulated that the measurement of the assets and liabilities employed by the company affects the usefulness of the i nformation positively and it is in the interest of the investors. References AASB 102. (2009). Inventory. Retrieved September 22, 2016, from https://www.aasb.gov.au/admin/file/content105/c9/AASB102_07-04_COMPjun09_01-09.pdf AASB 116. (2009). Property, Plant, and Equipment. Retrieved September 22, 2016, from https://www.aasb.gov.au/admin/file/content105/c9/AASB116_07-04_COMPjun09_01-09.pdf Beest, F.V., Braam, G., Boelens, S. (2009). Quality of Financial Reporting: measuring qualitative characteristics. Retrieved September 22, 2016, from file:///C:/Users/Abasus%20Solution/Downloads/nice_09108.pdf Canadian Accounting Standards Board. (2006). Measurement Bases for Financial Accounting Measurement on Initial Recognition. Retrieved September 22, 2016, from https://www.aasb.gov.au/admin/file/content105/c9/IASB_Canadian_MM_paper.pdf CCA. (2015). Annual report of CCA. Retrieved September 22, 2016, from https://www.ccamatil.com/-/media/Cca/Corporate/Files/Annual-Reports/2015/CCA166-CCA-Annual-Report-2015-WEB_final.ashx Dandago, K.I. Hassan, N.I.B. (2013). Decision usefulness approach to financial reporting: a case for Malaysian inland revenue board. Asian Economic and Financial Review, 3(6), 772-784.