Assessment And Assessment Of Special Education - 2919 Words

Special Education Task 3: Assessment Commentary TASK 3: ASSESSMENT COMMENTARY Respond to the prompts below (no more than 8 single-spaced pages, including prompts) by typing your responses within the brackets following each prompt. Do not delete or alter the prompts. Commentary pages exceeding the maximum will not be scored. Attach the assessment you used to evaluate student performance (no more than 5 additional pages) to the end of this file. If you submit feedback as a video or audio clip and your comments to focus students cannot be clearly heard, attach transcriptions of your comments (no more than 2 additional pages) to the end of this file. These pages do not count toward your page total. 1. Analyzing the Focus Learner†¦show more content†¦Therefore, based on his baseline data I allowed the learner to move on to the next learning objective of being able to properly work every step in a multiple step equation. However, I did plan for the focus learner to revisit that concept as a ticket out the door to see if the learner had moved to 100% accuracy on that leaning objective. The next learning objective was the student was given an organizer that had a problem that I pre-worked out for the learner to use as a model, and another problem that the learner had to fill in the blanks for the next step in the problem. The assessment for this learning objective was an informal one as well as I observed his final work to assess his learning. Lesson 2 the learner assessment was logged the same as in day one as I observed his progress and notated the percentage of problems he was able to complete correctly. Although the lesson objective varied more in lesson two because th e is now being asked to solve different types of multiple step equations, but I decided to keep the assessment the same because as long as he know to organizes his work that he would be able to answer any multiple step equation. Lesson 3, 4 and 5 I begin to do more formal assessment to determine the learners progress towards the learning objectives. At this point in the lesson the learner has been introduced to finding

Seagrams Essay - 861 Words

Edgar Bronfman’s value system is in jeopardy of not being sustained due to his failure to fully transition from charismatic to instrumental leadership as evidenced by the employee questions following the values program training. Analysis Seagram’s is currently undergoing strategic, anticipatory changes in the company’s value system to competitively reposition the company to take advantage of future growth opportunities, diversify the company globally, effectively manage business processes, and increase profits. Bronfman has successfully guided the development and introduction of this new value system. However, Seagram’s is lacking the instrumental leadership necessary for this reorientation to be successful. Specifically, the†¦show more content†¦Additionally, employees have voiced concern about sustaining momentum and attention on values after the training program. However, there is no process in place that enables employees to keep the focus on values through meetings, additional training or a communication network. Without this mechanism, the momentum created at training programs will slow and the sustainability of the value system will be put at risk. In addition, Bronfman has not created a controlling and rewarding system to measure the results and reward or punish the behavior of individuals. Employees are concerned that those who are â€Å"living† the values will not be recognized and rewarded. They are also concerned about how to deal with values â€Å"violators†. It is difficult to create buy-in to the values if compliance cannot be determined. Further, without an incentive to adhere, individuals will most likely be indifferent to the values. Clearly, you get what you reward and if Bronfman wants people to live the values, then he must find a way to measure and reward that behavior. Recommendation 1 2 – Structuring Processes to Sustain Seagram’s New Values The lack of structuring processes has led to questions on how new recommendations concerning the values will be handled and how the current momentum of the program can be sustained. To create this process, we recommend that Bronfman continue to leverage its existing managerial structure by creating a â€Å"bottoms-up† feedbackShow MoreRelatedLeading Culture Change at Seagram1211 Words   |  5 PagesNUS Business School, semester 2 2012/2013 Change Management Leading Culture Change at Seagram Why did Seagram need to Change? Why did it use a values based approach? In the mid-nineties, Seagram’s core market, the spirits and wine business, had stalled. At the same time its CEO, Edgar Bronfman Jr. (Bronfman) sold their 25% stake in the chemical giant DuPont. This was the payment from when Seagram’s in 1982 sold the oil company Conoco to DuPont. This stake in DuPont, by 1995, representedRead More The Seagram Building Essay examples1380 Words   |  6 Pages The Seagram Building is prime example of the international style of design in the 20th century. The building is a true landmark of the city having an open plaza at the base of the building with high ceilings, floor to ceiling tinted windows and bronze mullions. Its imperious design, set in a plaza with fountain, was imitated many times and became an icon of North American corporate design. Mies is known as the father of the steel and glass structure. Mies designed many buildings during his lifeRead MoreCase Analysis: Leading Culture Change at Seagram Essay2073 Words   |  9 PagesJoseph E. Seagram Sons, Inc., a major alcohol distilling company of its time encountered new business challenges in the 1990s; increased government regulation and taxation on liquor, the 90’s recession, decline in sales, criticism of spirits marketing, and an eroding core market as the business plateaued. The President and CEO of Seagram Company, Edgar Bronfman Jr., recognized the crisis at hand and embarked upon a new vision to reposition and redefine the company’s competitive advantage based onRead MoreConsulting Proposal 11217 Words   |  5 Pagesï » ¿ Consulting Proposal #1 I. Definition of Project: As more companies enter the marketplace, the need to attract and retain customers will not only increase but also be necessary for survival. The Seagram Company has undergone numerous changes to maintain market share. Again, the company in the midst of major change and is in need of a current diagnosis of the situation and recommendations on how to advance these ambitious goals. The project needed to implement the change is necessary as today’sRead MoreA Study on the Seagram Building1140 Words   |  5 PagesThe Seagram Building Overview Built in the early part of the second half of the twentieth century, the Seagram Building is located in the borough of Manhattan in the City of New York, at 375 Park Avenue, between 52nd and 53rd Streets. This parcel is denoted as block number 10307 and lot number 0001 (the building occupies the entire block) (NYC Office of the City Register, 2012). Currently a general-use office building with a variety of tenants, the building has a recent yet rich history, occupyingRead MoreMarketing Management At Seagram Beverage Company Essay1830 Words   |  8 PagesDefinition of Project: Seagram is a mature organization that is faced with a critical challenge of changing its culture. The comprehensive goal being proposed in concern to Seagram’s future is to convert, continue, and mature an external status, as the top beverage company with 15% growth each year (Jick Peiperl, 2011). To accomplish the vision as a shared goal, it must be successfully embraced by the 200 senior managers, as well as accepted by the entire company and the public population. TheRead MoreOrganizational Change : The Seagram s Company1137 Words   |  5 Pagescommitment to these goals Seagram’s Co. administration will be capable of promoting extensive characteristics for motivational skills. Learning to appreciate the practices of committing strategies and continuing to work towards a goal that will compel Seagram Co. to overcome obstacles that will invariably come their way. The desperation involved with any goal setting commitment will in turn reflect Seagram’s Co. over all strengths to succeed. This includes ethics, character, and a rigid perceptive on peerRead MoreCase Study : One Of Seagram s Management994 Words   |  4 Pagesprovides awareness of the extent to which organization members are willing to accept change; and second, a cultural assessment is likely to determine the root cause of the problems that impede stronger performance. (Graziadio Business Review,2013) Seagram had a history of diversification but outside of its core business. In the 1960’s it owned a major oil company. Seagram’s being a major player for over 70 years in the beverage industry had a very loyal customer following with their premier productsRead MoreThe Implementation Phase Of Changing Our Values At Seagram Essay1216 Words   |  5 PagesDefinition of Project: During the implementation phase of changing our values at Seagram, we have identified five challenges that need attention. In order to maintain progress with in the culture change and help generate a larger financial gain in the future, we must solve the challenges that we currently face. We have an understanding of how important changing the values of our organization since Moore (2014) explains: Companies are introducing and/or paying more attention to corporate values sinceRead MoreIs Seagram A Long History Of Success From The Company And Create A Secure Future?1676 Words   |  7 PagesDefinition of Project: Seagram has enjoyed a long history of success from its inception in 1924 with a single distillery in Canada to a world-wise company. During this timeframe, global recognition has afforded Seagram the opportunity to grow to 14,000 employees as well as creatively diversify in a manner than many companies could not imagine. Unique purchases of oil companies as well as what some might argue to be more logical partnerships like fruit juices such as Dole Food Company, Inc. created

A Freezer Preserves Food, yet Food Preserves a Relationship

Food provides nutrition for humans, but food has more needs than one. As Anderson says, â€Å"Venues such as cafà ©s, coffee shops, coffee houses, cafeterias, bars, neighborhood restaurants, and other eateries are vital to social life,† food is essential in building up human relationships (Anderson 125). As a social necessity, food exerts itself as more than an excuse to initiate casual talk. In the films, Tampopo and Eat Drink Man Woman, food operates as a medium to preserve human relationships by the consumption and the physical exchange of food. Despite the two films’ different urban settings, food perpetuates parental, romantic, and student-teacher relationships. Food recalls memories of current and past relationships, and these memories†¦show more content†¦The romantic relationship persists because food generates these memories. The Man in the White Suit’s death scene indicates a desire to eat and a desire to preserve memories, and with the preservation of memories, there exists relationships. Not only is food a perpetual reminder of past relationships, but it is also an adhesive to glue current relationships together. Master Chu utilizes food to connect himself with Shan-Shan. Master Chu stabilizes the relationship between Shan-Shan and himself by preparing lunches every day for Shan-Shan. The daily interaction between the two forms a bond that is connected by the exchange of food. The two converse with each other and maintain their guardian-child relationship. The scene where Master Chu and Shan-Shan walk home together holding hands shows a physical connection of their close relationship (Eat Drink Man Woman). Master Chu transfers his feeling through the transmission of food and conserves his parental love for Shan-Shan. Master Chu also sustains an affectionate relationship with Jin-Rong. When Jin Rong says, â€Å"But what about the lunches I prepared for her [Shan-Shan],† Master Chu responds, â€Å"I ate them myself, down to the last bite . . . I was more than happy to. Besides, I lost my taste, so it is the feeling that counts† (Eat Drink Man Woman). Master Chu eats Jin-Rongs lunchesShow MoreRelatedTyler Pet Foods1776 Words   |  8 PagesTyler Pet Foods Tyler Pet Foods currently sells a frozen dog food product in a few stores in the southwestern U.S. This dog food is considerably better quality than the major companies’ offerings. Because it was created as a food for dog breeders, it is made to very high standards. The food is made from uncooked meat and is frozen to preserve freshness. The product is successful in its current market because of the demanding nature of its customers despite being more costly than massRead MoreFrozen Food Business in Bangladesh10464 Words   |  42 PagesAbstract This paper is a review of Bangladeshi Frozen Food Business. Frozen Foods in Bangladesh encompass from fishes to ready-to-cook foods. However, fishes and shrimps are exported and generate foreign exchanges for Bangladesh, whereas, the semi-processed foods are imported and produced locally. Indeed, it is a potential business where rural people can be benefited by investing little amount of money, and producing and meeting the emergence demand in the market. This paper additionally concernsRead MoreMy Life My Journey Essay3133 Words   |  13 Pagesrelated to the impact environment makes on people. (Garling, Evans, 1992). This becomes a reality in time as the years pass. I can remember as a child I saw my Dad as a hard working individual. He always seemed to be at work most of the time, but yet as a child I didn’t think that we had much. I didn’t think that we were the poorest people on the block either. How wrong I was going to be, as I would realize later in life h ow much we really had. Dad was a very quiet man and never said much, he wasRead MoreEssay on Marketing Audit Lite N Easy10626 Words   |  43 PagesAnd Consumption Of Product 12 9. Target Segments and Core Benefits 14 10. Positioning Strategy 16 11. Product and Branding Strategy 18 12. Pricing Strategy 20 13. Distribution Strategy 21 14. Promotion Strategy 22 15. Customer service and relationship activities 24 16. Implementation Issues 25 17. Conclusion 29 18. Bibliography 30 19. Appendix A. Interest rate table B. Petrol and crude oil prices C. Malow’s hierarchy of needs D. Porter’s 5 forces model E. Competitive situation analysis Read MoreThe Demon in the Freezer Essays12595 Words   |  51 PagesThe Demon In The Freezer Christopher Coble C. K. King High School Abstract The first major bioterror event in the United States--the anthrax attacks in October 2001--was a clarion call for scientists who work with hot agents to find ways of protecting civilian populations against biological weapons. In The Demon in the Freezer, his first nonfiction book since The Hot Zone, a #1 New York Times bestseller, Richard Preston takes us into the heart of Usamriid, the United States Army Medical ResearchRead MoreOh My Siomai15123 Words   |  61 Pagestarget market we aim to cater to. Oh My! Siomai! represents a fast, reliable, and accessible impression to busy people or those who are always on the go – you eat while you go to school or to your work. Our product is different from other existing food outlets in terms of quality, cleanliness, unique taste, nutritious, healthy and affordable. LOCATION The location of the business is within the vicinity of the University Belt, which only means that we have lots of prospective customers to look upRead MoreComment on How Changes in Macro and Market Environment Forces Impact on the Level of Competition in an Industry.18606 Words   |  75 Pageslong-term eï ¬â‚¬ects on the demand for cigarettes. Because of politicians’ power to aï ¬â‚¬ect business activities, companies try to cultivate close relationships with them, both to monitor political moods and also to inï ¬â€šuence them. Sometimes, sizable contributions to the funds of political parties are made in an attempt to maintain favourable relationships. Never has the relationship between political forces and business been more apparent than in the recent ‘credit crunch’, which has forced governments to ï ¬ nanciallyRead MoreThe Reproductive Cycles Of Human Animals5561 Words   |  23 Pages2011; Radcliffe et al., 1997; Schwarzenberger et al., 2000; Schwarz enberger et al., 1998; van der Goot, 2009). However, a high proportion of captive White Rhinoceros have no ooestrous cycles (Schwarzenberger et al., 2000). The 70 day cycle has not yet produced a pregnancy and is suggested to be the result of pyometra, endometritis and embryonic loss (Brown et al., 2001; Edwards, Shultz, Pilgrim, Walker, 2014; Kobus, 2011). 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Protective: is usually internallyRead MoreTeaching Notes Robert Grant - Strategy 4th Edition51665 Words   |  207 Pageswithin the Royal Dutch/Shell Group 70 8 Harley-Davidson, Inc., January 2001 77 9 Online Broking Strategies: Merrill Lynch, Charles Schwab and E*Trade 83 10 11 12 Emi and the CT Scanner [A] [B] 88 Rivalry in Video Games 98 Birds Eye and the UK Frozen Food Industry 109 1 CONTENTS 13 14 15 16 Euro Disney: From Dream to Nightmare, 1987–94 116 Richard Branson and the Virgin Group of Companies in 2002 125 General Electric: Life After Jack 131 AES Corporation: Rewriting the Rules of Management 139

Education as a Part of the Harlem Renaissance Essay

Education as a Part of the Harlem Renaissance In 1917, the United States found itself buried in a conflict with many different nations. Labeled as World War I, the United States goal was to support the fight for democracy across the world. As the war progressed, there was a need to fulfill many jobs due to the labor shortages that the North had been experiencing. To be more exact, the North received a major labor blow, due to the large enlistment of men into the Army. The draft also helped to cripple the labor supply of the North. The fact that the North was primarily industry based, caused many jobs to become vacant, and created an extremely high demand for an immediate labor force. Large numbers of African Americans migrated from†¦show more content†¦Names such as Marcus Garvey, Richard Wright, Zora Neal Hurston and Langston Hughes were some of the top figures of this movement. The Harlem Renaissance is important in history, because it is the first time in which African Americans openly expressed literary writing . A sense of liberation, and freedom was felt for the first time. Blacks were coming together to share in the â€Å"New Negro†. This movement was marked by advancements in the arts. Poetry, fiction, drama, and essay were the major components of the writings. These works express the hardships of slavery as well as racism, and discrimination. These works also called for a sense of racial consciousness, and if self internalization. A push toward racial integration was pursued, as well as the development of music, especially jazz, spirituals and blues, and many other genres. With so many prominent and intellectual African Americans of that time period, it is hard to touch on the advancements and contributions that each person made to the movement, but the few great ones will always be remembered. As the years passed during the Harlem Renaissance, African Americans began to establish themselves economically, paving the way blacks to be able to survive in a capitalistic society. Fo r a period of about ten years, Harlem became one of the most thriving, and exciting cities in the North. The Renaissance reigned on for around ten years, but eventually fell, mostly due to theShow MoreRelatedThe Harlem Renaissance, A Social, Cultural, And Artistic Movement1298 Words   |  6 Pages The Harlem Renaissance was a social, cultural, and artistic movement that started in Harlem, New York during the 1920’s. Although it is generally considered to span from 1918 to the mid-1930, many of its ideas continue today. â€Å"The Harlem Renaissance was a phase of a larger New Negro movement that had emerged in the early 20th century and in some ways ushered in the civil rights movement of the late 1940’s and early 1950’s† (Thomas, 2017). â€Å"The social foundations of this movement included the GreatRead MoreThe Harlem Renaissance: Creation of a New Nation Essays1535 Words   |  7 PagesThe Harlem Renaissance created a new racial identity for Africa n-Americans living in the United States, after the First World War. This new racial identity caused the African-Americans to become a nation within the United States. A nation is defined as a group of people that share common language, ethnicity, history, and culture. A nation of people may or may not have sovereignty. Harlem, a neighbourhood in Manhattan, New York City, emerged as the â€Å"race capital†1 for African-Americans living in theRead MoreBlack Lives During The Harlem Renaissance1373 Words   |  6 PagesBlack Lives During the Harlem Renaissance New Negro Movement, the elegant roaring times of the Billie Holidays’, Dorothy Wests’, and the Augusta Savages’. The rebirth of African American arts, took place in Harlem, New York in the early 1920’s. The New Negro Movement was utilized to describe African American as artistic, conscious, sophisticated. The Great Migration was the movement of 6 million African Americans who began to move from the rural southern parts of the United States to the NortheastRead MoreThe Harlem Renaissance and Slave Narratives1431 Words   |  6 PagesThe Harlem Renaissance began around the 1920’s and was the hub of African American artistic endeavors, with less discrimination, more freedom, and amazing strides in politics and economics which was very different from how the slaves lived and hoped, but there still were similarities like a will for a better life, and hope for the future which both embraced even though they were in a dreadful position. Of course there a lso are differences, in this case that Harlem writers and artist were more educatedRead MoreThe Harlem Renaissance Essay1086 Words   |  5 Pages The Harlem Renaissance was a time of great commotion spanning the 1920s, also known as the â€Å"New Negro Movement.† One of the more well-known movers and shakers of the Harlem Renaissance is Langston Hughes. He amongst other artist brought new forms of black cultural expressions into urban areas that had been affected by The Great Migration. Harlem was the largest area affected by said Great Migration. Though the Harlem Renaissance was centered in Harlem the power and strength contained in theRead MoreThe Harlem Renaissance and Its Effect on the American Dream1541 Words   |  6 PagesThe Harlem Renaissance and its Effect on the American Dream What was the Harlem Renaissance? The Harlem Renaissance was a period of time in American history that emphasized African American culture in the form of music, art, and poetry. The Harlem Renaissance of the 1920s was plagued by poverty and racial inequality. African Americans held the dream of upward mobility and racial equality, through mediums such as poetry and jazz: a new form of music originating from the African American communityRead MoreThe Negative Impacts of the Harlem Renaissance1169 Words   |  5 Pagesthe idea of the Harlem Renaissance was born. The ideology behind the Harlem Renaissance was to create the image of the New Negro. The image of African-Americans changed from rural, uneducated peasants to urban, sophisticated, cosmopolites. Literature and poetry abounded. Jazz music and the clubs where it was performed at became social hotspots. Harlem was the epitome of the New Negro. However, things werent as sunny as they appeared. Many felt that the Harlem Renaissa nce itself wasnt soRead MoreThe Harlem Renaissance : African American Culture758 Words   |  4 PagesThe Harlem Renaissance: African American Culture The Harlem Renaissance was an era where African American culture flourished. African American music, art, theatre, literature, food, fashion, and creativity dominated in the 1920’s. It was a movement to redefine what being â€Å"black† meant to destroy the stereotypes of that society has affiliated with being a negro. At this time, African American artists used their talents to take advantage of this opportunity to make a better life for themselves, whileRead MoreThe Harlem Renaissance : A Literary, Artistic, Cultural And Intellectual Movement1485 Words   |  6 PagesTatiana Moore Mrs. Donald English III 26 March 2014 The Harlem Renaissance The Harlem Renaissance was a literary, artistic, cultural and intellectual movement. The word renaissance means rebirth or revival. African Americans during this time were being pressured by Jim Crow Laws in the South. These laws separated the races tremendously (Roses). African Americans appeared ignorant, poor, and servile. Hate groups and hate crimes alarmed families, and they collectively decided it was time to make aRead MoreHarlem Renaissance Essay1341 Words   |  6 Pagesduring the Renaissance was they had really short life there was no black people in it other than artists. Harlem Renaissance were first one to criticize black and white. They came to dominate Harlem Renaissance through creativity and culture. Madhubuti’s contention, Jeffery Stewart stated after major victories of the civil rights movement another intellectual and cultural rebellion called Black Power movement. Madhubuti’s, a black arts movement members relationship with Harlem Renaissance is o ne of

Accounting conservatism and managerial risks - Myassignmenthelp.Com

Questions: 1. From your firms financial statement, list each item of equity and write your understanding of each item. Discuss any changes in each item of equity for your firm over the past year articulating the reasons for the change. 2. What is your firms tax expense in its latest financial statements? 3. Is this figure the same as the company tax rate times your firms accounting income? Explain why this is, or is not, the case for your firm. 4. Comment on deferred tax assets/liabilities that is reported in the balance sheet articulating the possible reasons why they have been recorded. 5. Is there any current tax assets or income tax payable recorded by your company? Why is the income tax payable not the same as income tax expense? 6. Is the income tax expense shown in the income statement same as the income tax paid shown in the cash flow statement? If not why is the difference? 7. What do you find interesting, confusing, surprising or difficult to understand about the treatment of tax in your firms financial statements? What new insights, if any, have you gained about how companies account for income tax as a result of examining your firms tax expense in its accounts? Answers: Answer 1 The items of equity is depicted in balance sheet of Bapcor limited and it comprised of contributed equity, retained earnings or accumulated loss and other reserves. Contributed equity is one of elements of total equity that is recorded by organization that is split between common stock accounts and additional paid in capital. It refers to shares that have been bought directly by public from company either in the form of stock issuance and initial public offerings (Nichols et al. 2017). Retained earnings are the profits or cumulative earnings that are reinvested by company in business less distributions and dividend paid to investors. It is not distributed to shareholders by way of dividend but they are invested for in business for specific purpose. Reserves are the amount that is used to purchase fixed assets, repayment of debts and funding expansions. Capital reserves and revenue reserves are the two types of reserves. Revenue reserves are the profits that are earned by normal operations of business. General reserves and special reserves are the two types of revenue reserves. Capital profits are profits that are created out of profits that help in setting aside capital losses (Gan 2016). Total value of equity of organization increased in year 2016 to $ 366220 million compared to $ 266925 million in year 2015. This increase in total value of equity is attributable to the fact of increase in total reserves and contributed equity. Contributed equity value stood at $ 416427 million in year 2016 as against $ 337390 in year 2015. Other reserves value increased from $ 441 million isn year 2015 to $ 845 million in year 2016. Increase in total equity value is further attributable to fall in accumulated loss to $ 51052 in year 2016 compared to $ 70906 million in year 2015 (Bapcor.com.au 2018). Hence, increased in total equity value is because of decline in accumulated loss and increase in value of other reserves and contributed equity. Answer 2 Income tax expense is the amount of tax payable on the taxable income of particular period that is based on applicable rate of income tax. Income tax expense is comprised of current tax profits for the particular year, adjustments hat have been recognized for prior period, deferred tax expenses and relating to discontinued operations. Income tax is attributable to profit from discontinued and continued operations. Expense related to income tax is depicted in the consolidated statement of comprehensive income. Total income tax expense constitute of deferred tax, current tax and over provision in prior years. Income tax expense increased considerably in year 2016 to $ 18534 million compared to $ 9177 million in year 2015. There was further increase in income tax expense to $ 25988 in year 2017. Cash outflow related to payment of income tax increased from $ 18004 million in year 2016 compared to $ 3642 million in year 2015 (Bapcor.com.au 2018). Answer 3 The effective income tax rate that is applicable to organization is equivalent to corporate tax rate of Australia that is 30%. Accounting income of Bapcor limited stood at $ 43582 million in year 2016 and $ 19507 in year 2015 respectively. Higher value in year 2016 is indicative of the fact that there was considerable increase in accounting income of organization. Amount of the tax rate times the accounting income for both the years is computed at (30% * $ 43582= 13074.6) for year 2016 and (30% *$ 19507= 5852.1) for year 2015. From the computation of above figures, it can be seen that income tax expense for year 2016 is more than $ 13074.6. Furthermore, it can be seen that income tax expense for 2015 is more than $ 5852.1 (Bapcor.com.au 2018). Therefore, the figures of income tax expense are not same as the company tax rate times the accounting income. This difference is attributable to the fact that income tax is charged on various items and there are many types of taxation charge incurred by company. In some year, income tax is deducted as it has already been incurred while in other year there are addition to income tax charged that leads to differences between the value of income tax expense and accounting income percentage times tax rate. Answer 4 Deferred tax assets have been reported under noncurrent assets in the statement of financial position of company. Amount of deferred tax assets reported in the statement of financial position is recorded at $ 20614 million in year 2016. Value of deferred tax assets was recorded at $ 11847. Value of deferred tax assets stood at $ 18664 in year 2017 (Bapcor.com.au 2018(. Recognition of deferred tax assets and liabilities is attributable to unused tax loss, temporary differences and any adjustments that have been recognized for prior periods. However, deferred tax liabilities have not been recognized in the statement of financial position. Recognition of deferred tax assets are done for unused tax losses and deductible temporary differences (Hu et al. 2014). This is done only if the availability of future taxable amount is done for utilizing temporary losses and differences. Recording of deferred tax assets in the consolidated financial statement has been done because members of tax con solidated group has recognized temporary differences using the approach of separate tax payer within the group. Bapcor limited has recorded deferred tax assets deferred tax assets arises from tax credits of tax consolidated group and unused tax losses. Deferred tax assets increased from $ 573000 in year 2015 compared to $ 839000 in year 2016 (Bapcor.com.au 2018). Answer 5 The current annual report of Bapcor limited records total amount of income tax payable by company in particular year and current tax assets. Bapcor limited has recorded income tax payable in both current year and previous year. Organization has recorded current tax liabilities at $ 6236000 in year 2016 as against $ 5098000 in year 2015. Amount of income tax payable has reduced in year 2017 to $ 3455 (Bapcor.com.au 2018). There been no current tax assets that have been recorded in both the years. Current tax assets are offset when organization has legally enforceable right to do so and setting the same of net basis for settling the liabilities and realizing the assets simultaneously. The income tax payable by company in every particular year is different from income tax expense. Income tax payable for year 2016 stood at $ 6236000 while income tax expense stood at $ 18534000 (Bapcor.com.au 2018). It is indicative of the fact that income tax liabilities of Bapcor are significantly highe r than income tax expenses. Income tax payable is the liability that is incurred by organization that is based on profitability reported. Amount that is paid as an income tax is not solely based on business accounting profits. Accounting profits might get altered for resulting in taxable profits due to number of adjustments as imposed by government. Timing differences would arise resulting from these adjustments leading to differences between tax reporting and profit recognition for accounting purpose. Consequently, differences would arise between income tax reported by company in their income statement and the amount of income tax payable. Answer 6 Income tax expense of Bapcor limited is recorded in the statement of comprehensive income while total amount of income tax paid is recorded in cash flow statement. Income tax expense for year 2016 is recorded at $ 18534 and on other hand, income tax paid is recorded at $ 18004. Hence, for year, income tax paid is different from income tax payable by amount $ 530 (18534- 18004). On other hand, income tax expense for year 2015 stood at $ 9177 while income tax paid was recorded at $ 3642. Therefore, income tax expense is more than income tax paid by amount $ 5535 (9177-3642). From the analysis of above figures, it can be inferred that there is considerable difference between income tax paid and income tax expense. The income tax expense of Bapcor limited is the amount of tax payable on the taxable income of current period based in income tax rate that is applicable. Income tax paid is the amount of income tax liability of organization. Income tax expense is calculated based on accounting profit that requires accrual method of accounting that deals with recording expenses. Tax expense is comprised of deferred tax and current tax that is incorporated in net profit and loss determination for particular period. On other hand, income tax payable is determined by the concept calculation taxable income that is determined by taxation rules followed by company. Hence, former make use of net accounting profit and latter uses financial accounting concept (Kravet 2014). Tax accounting forms the basis of computation of income tax expense that takes into consideration of understanding the effect events on income taxes such as valuation allowances, net operating loss/profit and changes in rate of tax. Moreover, the differences between income tax paid and income tax expense is attributable to principles of general accounting principles. Difference between accounting income and taxable income is classified into timing and permanent differences. Permanent difference does not occur reversely as they originate in one period and do not repeat (Ahadiat and Martin 2016). It can be explained with the help of an instance, if only a part of an expenditure item is allowed by tax laws if the purpose is to compute taxable income, there would be permanent difference resulting from disallowed amount. Differences in the amount of income tax expense and income tax payable is also attributable to timing differences that is a difference between accounting income and taxab le income for a period that is capable of reversing in on period and originate in other period. The reason attributable to differences in timing is because the period in which some items of expenses and revenue are included in the taxable income that does not coincide with the period in which recording of such expenses and revenue have been done or have been considered when arriving at accounting income (Ermakova and Gudshatullaev 2016). This explains why there exist difference between income tax paid and income tax expense. Income tax payable is determined by taxable laws and there exist difference between requirement of computing taxable liabilities and the accounting policies that have been applied for determination of accounting income that forms the basis of computation of income tax expenses (Penner et al. 2016). It is certainly possible that the impact of accounting income on income tax expense and taxable income in determining income tax liability might not be same. Answer 7 The treatment of taxation in the financial statement of Bapcor limited has been interesting as there was segmented presentation of treatment of income tax items. There have been detailed explanations of deferred income tax assets and deferred income tax liabilities in comprehensive income. It gives the explanation of determination of deferred income tax that has been done by using Australian corporation tax rate. It has been ascertained that temporary differences is the reason attributable to difference between deferred tax liabilities and income tax expense (Nichols et al. 2017). Hence, analysis of the financial statement presented in the annual report of company depicts that company has separate presented the descriptions of income tax. Examination of income tax has been done in context of income expense, recognition of taxation amount in equity and there is detail explanation of numerical reconciliation of income tax expense. Manner in which organization computes income tax expens es that arises from ordinary activities and attributable to profit are presented separately. Determination of income tax expense is done by considering income tax rate that is applicable to organization and taking into account taxable income of current period for each jurisdiction by making adjustment to changes in deferred tax liabilities and assets resulting from unused tax loss and temporary differences due to accounting income and taxable income (Wang and Makar 2015). Moreover, it has been analyzed that income tax expense in each period is higher than income tax paid. Income tax expenses of organization have been increasing year on year due to increase in amount of profit reported. References list: Ahadiat, N. and Martin, R.M., 2016. Necessary attributes, preparations, and skills for the selection and promotion of accounting professionals.Journal of Accounting and Finance,16(1), p.11. Bapcor.com.au. 2018. [online] Available at: https://www.bapcor.com.au/Reports/Bapcor-2016-Annual-Report-FINAL-FOR-LODGEMENT.pdf [Accessed 2 Jan. 2018]. Caskey, J. and Laux, V., 2016. Corporate governance, accounting conservatism, and manipulation.Management Science,63(2), pp.424-437. Dagwell, R., Wines, G. and Lambert, C., 2015.Corporate accounting in Australia. Pearson Higher Education AU. Deegan, C., 2014. An overview of legitimacy theory as applied within the social and environmental accounting literature.Sustainability accounting and accountability, pp.248-272. Ermakova, N.A. and Gudshatullaeva, E.M., 2016. Peculiarities of the Application of Income Tax Standards by the Subsidiary Company in the Russian Accounting Practice.International Journal of Environmental and Science Education,11(13), pp.5873-5882. Gan, F., 2016. New Achievements of Government Accounting Reform in ChinaGovernmental Accounting StandardsBasic Standards.Modern Economy,7(04), p.450. Goswami, M., 2014. Corporate Environmental Accounting: The Issue, Its Practices and Challenges; A Study on Indian Corporate Accounting Practices.IOSR Journal of Business and Management,16(5). Hu, J., Li, A.Y. and Zhang, F.F., 2014. Does accounting conservatism improve the corporate information environment?.Journal of international accounting, Auditing and Taxation,23(1), pp.32-43. Kravet, T.D., 2014. Accounting conservatism and managerial risk-taking: Corporate acquisitions.Journal of Accounting and Economics,57(2), pp.218-240. Lee, R.T., 2016. Fixed and Variable Costs: When Accounting Is the Opposite of Cash Flow Reality.Journal of Corporate Accounting Finance,27(4), pp.31-35. Lee, T.A., 2014.Evolution of Corporate Financial Reporting (RLE Accounting). Routledge. Nichols, N., Betancourt, L. and Scott, I., 2017. The FASB Simplifies the Accounting for Share?Based Payments.Journal of Corporate Accounting Finance,28(4), pp.8-19. Penner, J., Kreuze, J. and Langsam, S., 2016. Analysis of Simplification of Accounting Initiative for Inventory and Update of Other Simplification Proposals.Journal of Corporate Accounting Finance,27(4), pp.9-12. Wang, L. and Makar, S., 2015. FX Cash Flow Risk Management: Financial Reporting Issues and Practical Implications.Journal of Corporate Accounting Finance,26(2), pp.59-62. Warren, C.S. and Jones, J., 2018.Corporate financial accounting. Cengage Learning. Williams, J., 2014.Financial accounting. McGraw-Hill Higher Education.

Art Craft in Nikolay Gogol’s “The Portrait” Essay Example For Students

Art Craft in Nikolay Gogol’s â€Å"The Portrait† Essay The short story of N. V. Gogol â€Å"The Portrait† is built on the opposition of art and craft concepts to each other. Many Gogolists noted this in their works. The opposition of these two concepts arises from the beginning. Pictures in the shop, where Tchartkoff accidentally wandered, cause admiration of the people and the artists perplexity. He sincerely does not understand what exactly attracts the people in these simple pictures, in which everything is caricatured, implausible, deliberate, unfeeling. The protagonist mentally named them, â€Å"simple dullness, steady-going incapacity, which stood, through self-will, in the ranks of art† The Portrait. With his artist instinct, Tchartkoff snatches from the all portraiture truly tableaus — it is no coincidence that he stops in front of the portrait of the old man and freezes. Still not suspecting that, in front of him is not quite an ordinary work, Tchartkoff feels the power of the brush of the artist who painted the portrait. The nature of these pictures differs, the nature of the inspiration itself, by the will of which they were created. Creativity (pictorial, musical, architectural, literary) — is a kind of attempt to overcome disharmony, arising as a result of internal contradictions of a person or rejection of the surrounding reality. When creating a work, an author transforms his tormenting doubts in artistic images, engaged in a dialogue with himself and the addressee. Art is designed to harmonize the human soul (an author and a probable reader) and its surrounding reality, that is why true works of art are always perfect and harmonious in the unity of all their structural elements. This is the main difference from graphomaniac experiments in the literary, from music, satisfies the unpretentious requests of the masses, paintings created by order — from what is now called popular culture, pop, kitsch. Art — the creative impulse of the soul; craft — a means of earning. Art is alive by nature; craft, outwardly pretended by creativity, — dead. The creator by nature, Tchartkoff catches exactly this difference. But to feel, understand creativity, be talented and serve the arts — not the same thing. Tchartkoff loses his remarkable abilities in pursuit of fashion, money, fame. As soon as life gets confronted him with a choice of art or craft, he chooses the second. The sparkle of his talent gradually fades away. At the end of the first part of the story we are faced with an angry man, who understands that he has exchanged his talent for a luxurious life and honors, in which, to his regret, a talent couldn’t be developed — too much distracting vanity. Also, wealth and fame provide comfort, dull the senses, exacerbated in difficult situations. The ability of delicate sensibilities and awareness of the imperfection of reality causes disharmony to some extent necessary for the creative process. Tchartkoff can not resist the temptation and buys himself a fame and glory for money, which dropped out from under the frame of a mysterious portrait. At the first time, his gift of the artist still makes itself felt: Tchartkoff tries not only to fulfill orders, but to create — he enjoys working, with a dying breath he catches the shades, does not notice how time is running. However, the lady who ordered the portrait does not want to see what it really is, she wants her daughter to be different, not the same as in life: without slightly yellowish skin, without a faintly visible blue under her eyes, without dark spots on her face. In other words, the customer wishes her daughter to become â€Å"an absolute,† perfection. But the external perfection is cold and dead, it does not become alive, life-giving. It does not become art. Tchartkoff tries to resist, seeks to give the portrait more similarity with the original, But not so much to remain faithful to his calling, as â€Å"lest any one should accuse him of actual barefaced flattery. † The Portrait. At this moment, when he is working on the first custom order, Tchartkoff seems to be at a crossroads. Being, like the hero of â€Å"The Queen of Spades,† at the crossroads, Tchartkoff chooses one of the two possible ways. A quick success does not bring him happiness, it is a mirage, an illusion that crumbles to dust when compared to real art. Sent from Italy, the work by one of Tchartkoffs friends of youth strikes not only him, but also all without exception: When Tchartkoff entered the room, he found a crowd of visitors already collected before the picture. The most profound silence, such as rarely settles upon a throng of critics, reigned over all. Adventures Of Huck Finn Estimation EssayTchartkoffs story is only the first part of the story, from which we learn almost nothing about the portrait itself, acquired by a young artist. We do not know who is depicted in the portrait, how the portrait ends up in the shop, where Tchartkoff wandered, when and by whom it was painted. The only thing that can be said, — that the portrait was painted by a true Artist: â€Å"Dusty and defaced as the portrait was, Tchartkoff saw, when he had succeeded in removing the dirt from the face, traces of the work of a great artist. The portrait appeared to be unfinished, but the power of the handling was striking. The Portrait. One thing surprises: the portrait is also a work of art, why there is no desire in it, an inner predisposition to harmony, why does it provoke envy, anger, destruction? The picture is unusual, strange, â€Å"They (the eyes) fairly gazed out of the portrait, destroying its harmony with their strange liveliness. † The Portrait. There is no harmony in the portrait, although it is written by a talented artist. But the master who created it, says: â€Å"I will only say that I painted him with repugnance: I felt no liking for my work, even at the time. I tried to force myself, and, stifling every emotion in a hard-hearted way, to be true to nature. † The Portrait. The portrait depicts a gombeen-man (this, as well as the history of the creation of the portrait, is told in the second part of the story), possessing a strange dark force, â€Å"That’s how I ought to paint the Devil! † The Portrait — the artist thinks about the old man. The devils power, enclosed in a portrait frame, destroys the harmony of the picture. The work of art stops being great, the portrait becomes only a window through which the forces of evil can find ones way into the world. The portrait of a gombeen-man destroys not only its own harmony, harmony of one picture, but it seems to rebel against art in general: in the first part of the story it tells us the story of the ruined talent of Tchartkoff, in the second — the story of the creator of the portrait, his struggle with the devils power, which enslaved his will and talent: working on a picture for the church, he had bestowed the usurers eyes upon all the figures. The Portrait. The impure force takes possession of the artists soul, he can not get rid of its influence. The devilish force in â€Å"The Portrait† is not naughty — it desperately and gloomily tries to destroy the Artist, prevent to bring harmony to the world that came out under his brush. For a while, genius and art are enslaved by the devils power. However, the true art and the desire for harmony in it are still stronger. True to his vocation, the artist moves away from the worldly vanity, lives as an ascetic, at last reached enlightenment, creates a wonderful picture: â€Å"At the end of the year the picture was ready. It was a really wonderful work. Neither prior nor brethren knew much about painting; but all were struck with the marvellous holiness of the figures. † The Portrait. Thus, a true artist, true to his vocation and path can be broken for a while by the evil spirit, but to overcome — never. The novel â€Å"The Portrait† by Nikolay Gogol — the story of two artists which have been tested by the diabolical temptation: Tchartkoff by glory and money, the creator of the portrait by the ability to portray â€Å"the spirit of darkness. † One of them remains true to himself and serves the arts, the other — loses his talent, and then himself. You have talent: talent is the most priceless of God’s gifts† The Portrait, Ð ° â€Å"An intimation of God’s heavenly paradise is contained for the artist in art† The Portrait, therefore art is above all, stronger than the devils power. It does not tolerate a fussy chase of fame, money, success, it requires hard work and dilution of the master in his work, full immersion in creativity. Art gives strength to resist destruction and evil, to withstand the devils temptation. It helps to preserve or restore harmony in the soul of the creator and people.