Essay about Druids and Druidism A Study of Their Real...

When interpreting history it is almost akin to separating the wheat from the chaff in farming. Close attention has to be paid to every historical detail that is given. In many cases when studying a historical description the reader can find a particular bias that the author has written with. The writings of Julius Caesar and Pliny are not exempt from being written with a bias when they describe the druids. Both authors are considered to be valid sources on historical events which make the assertions and observations that they noted more reliable than other authors. Upon a cursory observation of the text it seems that Caesar tended to find fewer faults in the druids customs compared to Pliny. This paper will argue and prove that although†¦show more content†¦Caesar makes no comment on this difference but instead keeps relaying the facts. Another part that ties into the religious description that Caesar gives is the druid’s rights to enact punishment. For instance, â₠¬Å"if a private person or the public does not yield to their decision they are prohibited from sacrifices† these people are regarded â€Å"as godless and wicked and they are cut off from all.† (Caesar, 21) This shows that the druids were very powerful not only when it came to religious matters but also matters that dealt with the public. They had the power to ostracize entire clans from the rest of the Celts for any type of religious misconduct by a particular clan. The position of druid was coveted by the Celt people, so much so that many men were sent by â€Å"parents and relatives† to try to become one.(Caesar, 21) This was not an easy task though. â€Å"They are said to commit to memory a great number of verses†¦ and remain some twenty years in training.† (Caesar, 21) Part of the reason for the extensive training that went on is that the druids refused to commit â€Å"things to writing.† (Caesar, 21) One can only imagine the great mental ca pacity that each one of these individuals had to have. The huge amounts of information that had to be memorized did two things for the druids. One it deterred anyone who did not really have the

Automotive Technology Samples for Students †MyAssignmenthelp.com

Question: Discuss about the Autonomous Vehicle Technology. Answer: Introduction In recent time, automobile industry face problem like maintenance cost, expensive parking charges and bearing increase cost of petrol and fuel (Yanping et al., 2014). Moreover, peer- to- peer car services also results in a prime disadvantage for automobile industry as no one intends to own a car (Erjavec Thompson, 2014). All these factors lead to lower profitability of the automobile industry, which needs to be overcome by adopting some effective strategies. Thus, the prime objective of this essay is to present a road map, which can be followed to overcome the problem of automobile industry and convince people to purchase their own car. Discussion One of the most important reasons that many people do not want to own a car is its huge amount of investment. Tie and Tan (2013) states that not all people afford a car and if they take a car loan from bank, in most of the cases, the warranty will likely run out before the loan payment schedule. Moreover, many people do not have much knowledge regarding the specification and facility that automobile company provides in a car (Akamatsu et al., 2013). This lack of knowledge also makes people not to invest on a car. In addition to that, owing a car also comes up with other expenses like car maintenance, difficulty in finding parking cost in community places, cost for fuel and investments for car accessories (Cai et al., 2014). This extra cost is the prime reason that in contemporary times, people started prefer to take public transport or other car services. Another factors highlighted by (Yanping et al., 2014) is that due to high concern of governing bodies towards the climate change a nd global warming is getting active, government banns some cars and technology that furthermore adds much adversity to peoples decision for purchasing a car. Thus, it can be said that in order to overcome all these adversities, automobile industry should design cars that not only consumes less power and have less impact on environment but these car should be low maintenance and are of low price. Anderson et al. (2014) highlighted that the most active problem with the existing cars is that they need gasoline or other fuel to run. Thus, the CEO of the multinational automobile company has to replace the energy source of the car that they are manufacturing. The concerned organization should adopt the technology of electric car or battery cars that do not use any non- renewable source of energy. Tan et al. (2013) also stated that electric cars emit 50% less carbon emission during the traffic. Moreover, 15% less cost is also required in manufacturing these cars. Thus, the CEO can incur more profit if they take initiative to produce electric cars. In addition to that, the research and development (RD) team should also develop technology that utilises solar energy to get charged during the daytime. Another initiative that the multination automobile industry should take is run their own new division that provide cars on rent according to the need of the user. Cai, Dias and Seneviratne (2014) portray that people usually prefers to utilise others cars for fulfilling their needs. Thus, by providing personal cars like shared property, the concept of ownership towards usership will be changed. In this way, people are more likely to take this facility and the concerned company can attain profitability from this approach. In addition to that, the company should also start a loan package with low interest rate or 0% interest rate so that more customers can get attracted to purchase their own car. In addition to that, in context of parking problem, it can be said that in some nations, there are no parking charges for electric or battery cars (Avci et al., 2014). Thus, using electric car also allows users not to pay any extra cost for car parking. Moreover, the automobile company should also develop a customised mobile application with the car that allows car users to locate the nearest parking location along with their charges. Ellingsen et al. (2014) describes that in this way, people do not have to negotiate in the parking lot which on the other hand reduces unnecessary traffic, saves some of their time and effort in parking their cars. This technology is termed by the automobile experts as connected cars. These cars are equipped with internet access and utilises a wireless technology for sharing information with other devices both outside and inside the car (Yanping et al., 2014). Thus, the CEO should direct her car developing team and marketing team to sell connected car p ackages to consumers for attracting more customers regarding their services. The CEO should also consider defending of list price levels using connected services to reinforce customer loyalty through differentiation. Thus, it can be said that the organization should consider cannibalizing of the cash- cows and build a premium experience in order toencouraging customers to buy a variety of safety features, legacy navigation, infotainment and legacy navigation. In addition to that, another major concern for the automobile industry is to develop low maintenance cars. According to newly developed technology, scientists have formulated a technology that stops rechargeable batteries from discharging and help the car batteries to recharge faster (Phys.org, 2017). Thus, the RD team of the concerned multinational automobile industry should assess the flow of charged inside the battery so that effective battery technique can be found that will be also low maintenance. On such automobile technology is "High-occupancy" vehicle (HOV) battery, which is developed to limit the ability to recharge the battery. Moreover, another car user also desire to get a car, whose body get anti- rust and does not need regular dust cleaning (Phys.org, 2017). Thus, the CEO of the company should collaborate with chemistry specialists for developing low rust and low dust car body. Conclusion Thus, it can be said that not all people afford a car and taking a car loan from bank is cumbersome and in most of the cases, the warranty will likely run out before the loan payment schedule. In addition to that, lack of knowledge among the people regarding car is another reason that people do not refer to invest in car. This adversity can be overcome by providing enough information regarding the car though their technology campaigns or social media webpages. Moreover, other adversity that is noticed is extra expenses like car maintenance, difficulty in finding parking cost in community places, cost for fuel and investments for car accessories. These extra cost can be diminished if technology for electric or battery cars, anti-dust and anti-rust outdoor accessories for the car can be developed by the organization. In addition to that, the problem for preference of people to take public transport can be overcome if the concerned organization started providing their car on rent to the ir customer according to their needs. Thus, the CEO should develop a Research and Development (RD) technology for formulating their new electric battery technology and internet facility for connecting cars. The marketing team should also plan for low interest scheme for their electric cars so that maximum customers can get ware of their future concerned technology. This may allow the organization to drive the buying intention of a personal car. References Akamatsu, M., Green, P., Bengler, K. (2013). Automotive technology and human factors research: Past, present, and future. International journal of vehicular technology, 2013. Anderson, J. M., Nidhi, K., Stanley, K. D., Sorensen, P., Samaras, C., Oluwatola, O. A. (2014). Autonomous vehicle technology: A guide for policymakers. Rand Corporation. Avci, B., Girotra, K., Netessine, S. (2014). Electric vehicles with a battery switching station: Adoption and environmental impact. Management Science, 61(4), 772-794. Cai, G., Dias, J., Seneviratne, L. (2014). A survey of small-scale unmanned aerial vehicles: Recent advances and future development trends. Unmanned Systems, 2(02), 175-199. Ellingsen, L. A. W., Majeau?Bettez, G., Singh, B., Srivastava, A. K., Valen, L. O., Strmman, A. H. (2014). Life cycle assessment of a lithium?ion battery vehicle pack. Journal of Industrial Ecology, 18(1), 113-124. Erjavec, J., Thompson, R. (2014). Automotive technology: a systems approach. Cengage Learning. Phys.org. (2017). New technology may give electric car drivers more miles per minute of charging. Retrieved 7 May 2017, from https://phys.org/news/2016-08-technology-electric-car-drivers-miles.html Tan, X., Li, Q., Wang, H. (2013). Advances and trends of energy storage technology in Microgrid. International Journal of Electrical Power Energy Systems, 44(1), 179-191. Tie, S. F., Tan, C. W. (2013). A review of energy sources and energymanagement system in electric vehicles. Renewable and Sustainable Energy Reviews, 20, 82-102. Yanping, H., Youzhen, L., Dongqi, S., Liang, L., Qiang, X. (2014). Design and Experimental Research of Automobile EPS Test-bench. Automobile Technology, 11, 008.

Accounting Management Decision Making

Question: Discuss about the Accounting For Management Decision Making ? Answer: Introducation: Successful decisions must be based on the relevant and valid information. Information may take different forms and accounting information is one of them. Accounting information is important and useful for all users. Accounting information is publicly available to all stakeholders for decision making (Collier, 2015). With the help of accurate and valid accounting information, users can gain competitive advantage. To satisfy information needs of all users, different accounting reports and financial statements are prepared. Decision making process will not be effective if decisions are not based on relevant information. The primary purpose of accounting information is to cope with uncertainty (Lambert, Leuz Verrecchia, 2007). For a while if we assume that accounting information is not available then business decision will look like gambling. Accounting information and accounting reports have made business decisions more reliable and satisfactory (Bushman, R. M., Smith, 2001). Apart fr om decision making, accounting information also impact on other aspects of business such as growth, share price, shareholders wealth maximization and satisfied stakeholders. Almost every decision about business field requires accounting knowledge and basic understanding (Leuz, Nanda Wysocki, 2003). Basic knowledge of accounting is necessary to read and interpret the financial reports and financial statements prepared by accounting department. All stakeholders and management of business must know the basics of accounting and finance to carry their role effectively and efficiently. At the time of projecting financial statements and financial planning, every individual is required to perform his or her responsibility. Without basic accounting knowledge, it is difficult to participate in financial planning. Good corporate governance is very important and crucial for success of listed corporations. Corporations are required to follow basic corporate governance principles to satisfy shareholders and gain competitive advantage. Sharing financial information with investors is not a matter of privacy in case of public listed companies. If Max wants to issues shares of Sonumatics then he must follow all corporate governance principles (Collett Hrasky, 2005). This principle of corporate governance will increase effectiveness and avoid possible confusion and overlapping of responsibilities. Board members should be committed and loyal with the listed company that enhances value of the firm. Ethics and responsibility is also the most crucial corporate governance principle of listed companies at Australia stock exchange (ASX Corporate Governance Council, 2014). Human resource must not be forced to perform certain tasks. There should be equality and clarity in selection process of employees. Regar ding the problem of Max Brenner, fourth principle of corporate governance of Australian Stock Exchange suggests that there should be integrity in corporate reporting (ASX Corporate Governance Council, 2014). Public listed companies must share true and reasonable financial information to all stakeholders. The decision of investors, suppliers, government and other stakeholders are based on the statements of financial position and other financial data. On one hand Max wants to issue shares of Sonumatics and on other hand he does not want to give investors right of decision making. All shareholders are owners and posses the right to vote for every material decision. Max should disclose all relevant accounting information and issue less shares or hold more than 50% of issued shares to maintain control of ownership. Balance sheet is also known as statement of financial position because it tells the assets company holds at the period of time. Balance sheet is one of the most important and crucial financial statements which is frequently used by investors (Aghion, Bacchetta Banerjee, 2004). Balance sheet of corporation significantly differs from proprietorship. Balance sheet of turner manufacturing is a single owner balance sheet with more debt financing. As sole proprietor has unlimited liability therefore, debt financing is very dangerous (Van Auken, H. E., Neeley, 1996). Current assets are more than current liability which means that firm is liquid. Current ratio of Turner Manufacturing is 2.48 while industry average of current ratio is 1. Turner Manufacturing has the ability of paying short-term debt using current assets. Quick ratio is also measure of liquidity position that excludes inventory from current assets (Saleem Rehman, 2011). Quick ratio or acid test ratio of Turner Manufacturing is 1.33 which is significantly higher than industry average of 1. Financial position of this firm is not so good because total assets are very low. This firm has used more debt that can lead to bankruptcy (Dahiya, John, Puri Ramrez, 2003). Debt to equity ratio of this firm is 3.21times which is well above the industry average. Statement of financial position of Turner Manufacturing tells that this business depend on debt financing rather than equity financing. Retained earnings or profit shown in balance sheet communicate that owner want to grow business by reinvesting retained earnings. There are four major business structures which are sole proprietorship, Partnership, Corporation and Limited Liability Company. Any individual or group that is directly or indirectly related to business is known as stakeholder (Bryson, 2004). Stakeholders are directly or indirectly affected by company action or can affect business due to its relation with business. Stakeholders include customers, employees, suppliers, government, competitors and shareholders or investors. Stakeholders for single owner business include supplier, customer, employees and competitor (Chinyio Olomolaiye, 2010). Stakeholders of partnership include owners, employees, customers, suppliers, competitors and government. Stakeholders of corporation include customers, employees, shareholders, lenders, government authorities, suppliers, competitors and other communities. All stakeholders have different needs and demands and business should complete these needs and demands. Customers need quality of product and competitive price. Shareholders want to maximize their wealth which is major responsibility of management of business entity. Suppliers need payment of supplies on due date and strong relationship with business entity. Lenders want from business entity to pay outstanding amount on promised date. Government authorities want all information to be provided on time and compliance with rules and regulations. Employees need competitive salary and bonuses along with promotion to higher level management. Business entity must fulfill needs and demands of stakeholders to be ethical and successful in long term. Yes, stakeholders choice significantly affects the type of business. Demands and needs of stakeholders vary with type of business (Murillo?Luna, Garcs?Ayerbe Rivera?Torres, 2008). There are many stakeholders of corporation which does not demand from partnership or single owner business. Communities and individuals from peripheral areas of single owner does not want owner to invest and fulfill corporate social responsibilities. References ASX Corporate Governance Council, 2014., Corporate Governance Principles and Recommendations. ASX Corporate Governance Council. 3rd edition. Data retrieved from https://www.asx.com.au/documents/asx-compliance/cgc-principles-and-recommendations-3rd-edn.pdf Bushman, R. M., Smith, A. J. (2001). Financial accounting information and corporate governance.Journal of accounting and Economics,32(1), 237-333. Data retrieved from https://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.467.6157rep=rep1type=pdf Bushman, R. M., Smith, A. J. (2003). Transparency, financial accounting information, and corporate governance. Data retrieved from https://s3.amazonaws.com/academia.edu.documents/39301807/0304bush.pdf?AWSAccessKeyId=AKIAIWOWYYGZ2Y53UL3AExpires=1490415917Signature=YpN2aVPA3PK1LjZ%2BzBSaMrvo%2FAw%3Dresponse-content-disposition=inline%3B%20filename%3DTransparency_Financial_Accounting_Inform.pdf Chinyio, E., Olomolaiye, P. (2010). Introducing stakeholder management.Construction stakeholder management,1. Data retrieved from https://www.academia.edu/download/31040309/9.Construction_Stakeholder_Management.pdf#page=27 Collett, P., Hrasky, S. (2005). Voluntary disclosure of corporate governance practices by listed Australian companies.Corporate Governance: An International Review,13(2), 188-196. Data retrieved from https://www.eiod.org/uploads/Publications/Pdf/voluntarydisclosure.pdf Collier, P. M. (2015).Accounting for managers: Interpreting accounting information for decision making. John Wiley Sons. Data retrieved from https://lib.sgu.edu.vn:84/dspace/bitstream/TTHLDHSG/2144/1/343caa89af09d4c00f24e40a9149eede.pdf Dahiya, S., John, K., Puri, M., Ramrez, G. (2003). Debtor-in-possession financing and bankruptcy resolution: Empirical evidence.Journal of Financial Economics,69(1), 259-280. Data retrieved from https://www.researchgate.net/profile/Gabriel_Ramirez9/publication/4978660_Debtor-in-Possession_Financing_and_Bankruptcy_Resolution_Empirical_Evidence/links/02e7e519e08a8f371c000000.pdf Leuz, C., Nanda, D., Wysocki, P. D. (2003). Earnings management and investor protection: an international comparison.Journal of financial economics,69(3), 505-527. Data retrieved from https://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.461.2862rep=rep1type=pdf Murillo?Luna, J. L., Garcs?Ayerbe, C., Rivera?Torres, P. (2008). Why do patterns of environmental response differ? A stakeholders' pressure approach.Strategic Management Journal,29(11), 1225-1240. Data retrieved from https://www.researchgate.net/profile/Pilar_Rivera/publication/229911756_Why_do_Patterns_of_Environmental_Response_Differ_A_Stakeholders'_Pressure_Approach/links/5703b2d508aedbac1270866d.pdf Van Auken, H. E., Neeley, L. (1996). Evidence of bootstrap financing among small start-up firms.The Journal of Entrepreneurial Finance,5(3), 235. Data retrieved from https://www.econstor.eu/bitstream/10419/114705/1/jef-1996-05-3-d-vanauken.pdf

Accounting Organizations and Society

Question: Dicuss about the Accounting Organizations and Society. Answer: Introduction: The report contains detail understanding and critical evaluation of the theories of Australian Accounting Standards. It will help in building the conceptual framework of the Accounting practice and regulation with sustainability accounting. The report also contains disadvantages and criticism of the Positive Accounting Theory with the reasons for anticipated drawback of the PAT. Sustainable Accounting is known with various names which are as Corporate Social Responsibility Accounting, Social Accounting, Social and Environmental Accounting and Non- Financial Accounting. It was started twenty years ago and it comes as subheading of the "Financial Accounting" which concentrates on revelation of the "non- financial" aspects in relation to the company's performance to outside members for example creditors, stakeholders and other authority (Bebbington and Larrinaga 2014). This concept arises in the accounting with a huge coverage with a huge coverage since forty years and in a compact way since ten years. It is also implied as to those activities which have direct effect on the "society, economic performance and environment." Sustainable Accounting is developing continuously. So it is very important that firm knows the overview of the "reporting frameworks," rules and regulation which will affect the type and matter of the report. There are various firms which pro vide services to organization who wants to change the conventional financial system disclosure for sustainability reporting (Bebbington et al., 2014). Positive Accounting Theory (PAT) PAT attempts to forecast a true activity and interpret them to "accounting transactions." Whereas normalizing theory suggests what should be done. PAT involves the activity of choosing the account policy by the company and reaction to the newly accepted "accounting standards." The overall aim of PAT is to forecast and make understand the selection of "accounting policies" over the different companies. It also identifies the existence of the economic effect. Under this approach for efficient organizing, a company needs to maximize the probability of surviving. A company is seen as the collection of the contract which they have entered into. In relation to PAT, if a company wants to be efficient then should minimize the cost related to the contract. PAT identifies that changing situations will need managers to adopt flexible in selecting Accounting Policies (Setyorini and Ishak 2012). Legitimacy Theory Legitimacy is referred as the right and agreement of the authority. Under this theory, a firm investigates and protect to work under the limits and rules of the respective surrounding. Limits and rules are not constant, so it is necessary for the company to be conscious. Legitimate Theory postulates that the business is surrounded by social contract and under which firm is needed to act on different social activities in return for sanction of the goal and other rewards, and this finally assures the continuing survival. The issue with this theory is, supplying the understanding of accounting disclosure particularly. The legitimate theory is one the noted theory under the area of social and environment accounting. Instead of that it has created a huge doubt between numbers of scholars that it grants true understanding inside the voluntary disclosures of corporations (Fernando and Lawrence 2014). Stakeholder Theory The stakeholder theory is referred to the theory of the companys management and enterprise ethics which views the moralistic and financial worth in controlling the company. This theory also recognizes and divides into the groups which are stakeholders of a corporation, and both explains and advises process through which management can provide an expected view to the attraction of that group. The conventional view of the organization, the shareholder sees, only the proprietor and stakeholders of the organization are valuable, and the organization has a coupling trustee obligation to put their necessities to start with, to build esteem for them. Instead of that, it contends that there are gatherings included, with workers, clients, administrative bodies, political gatherings, exchange affiliations, exchange unions, suppliers, financers, and communities. The stakeholder perspective of system incorporates both asset-based perspective and business sector based view, an d includes "socio-political level (Harrison and Wicks 2013). Institutional Theory Institutional theory is theory on profound and stronger parts of social structure. It takes into consideration the procedure which includes plans, tenets, standards and schedules, to build as legitimated rules for social behavior. Various elements of Institutional theory describes how these components are made, embraced, diffused and adapted over space and time; and how it falls into decay and disuse. There are two most prominent theories under this section, Old Institutionalism, and New Institutionalism. There is generous confirmation that organizations in various sorts of economies respond distinctively to comparable difficulties. Social, financial, and political elements constitute an institutional structure of a specific situation which gives firms with points of interest to participating in particular sorts of exercises there. Organizations have a tendency to perform all the more proficiently on the off chance that they get the institutional backing (Bramme r et al., 2012). Limitations of the Positive Accounting Theory PAT makes an assumption that rules forecast the managers will be diplomatic. It does not provide any instruction and neither a means of improving accounting practice. It creates a fundamental assumption by the many researchers which correctly do not prove any accounting method. In this, all the action are self driven-interest group. There is stagnation no scope of development. The scholars considered the individual accounting choices which were in practice, but the companies had a huge number of choices, in which some of the methods did not match and had opposing effect (Rutherford 2016). The measurement or the intermediaries used in the literature were very simple from the approach. Through a scientific way, Positive Accounting Theory has many defects in it, which results in giving incorrect results. It was lacking in entirety, because it involved in huge-scale practical experiment, it also ignored company specific relationship (Morris et al., 2013). Criticism of the Positive Accounting Theory PAT is seen as Description not Prescription by the Normative theorists, they see PAT as the role of accounting as instructions. There are many scholars and experimenting department which still work for PAT. It fails in providing instructions and developing accounting practice. It further says that only discussing and forecasting is not enough for the accounting practice. There is no specific rule as in what the people will follow. PAT theorists normally justify that they don't want to make their rule as compulsion. They prefer to give information related to forecasting association for specific event and leave the decision upon them. PATs fundamental assumption is that all the activity is done for the purpose of maximizing the wealth only (Giddens 2013). Some of the scholars stated that PAT is promoting the moral insolvency perception of world. The companies who urges close in breaking accounting rules selects the process which will increase the profits. The agents and the owners primary aim to maximize their wealth instead of looking to the overall effect to the company (Deegan 2013). Reasons for Perceived Shortcomings The above-given shortcomings or drawbacks of Positive Accounting Theory is truly agreeable to its all its point; all the above limitation have justifiable statement of proving. For preparing or accepting accounting, there have been certain specified rules and regulations which are not present in Positive Accounting Theory (PAT). PAT has one of the drawbacks that it does not have any specific accounting rule. The Accounting practices vary industry to industry and it methods even to. But in PAT the accounting methods are not static it varies from scholar to scholar. Scholars also keep on experimenting based on the different approaches. An accounting system should be free from flaws and error. PAT always chooses those accounting policies only which help in minimizing the cost of the contract, which is not the proper way as per Australian accounting standard and regulation. PAT also aims in making the managers flexible with their accounting policies as per the requirement, but it is not a proper approach. PAT looks into the contractual view; instead, it should always aim at increasing the value of the firm (Carey et al., 2013). One more way of reporting decreased net earnings was to employ the policies of accounting to overtake the companies. In order to get opportunistic approach Watts and Zimmerman has founded three hypotheses which are as follows: In 1985, Healy founded proof related to the "bonus plan hypothesis." For maximizing the expected bonuses of the managers of the company prepared bonus plan, based on the net income and adoption accrual policies. In 1994, Sweeney analyzed the "debt covenant hypothesis" by changing the control group of the firm; it engaged in income increasing policies. It aimed to reduce the problems with the creditors The Political cost hypothesis was formulated in order to reduce the political heat of the environment. The more the political cost of the form, more the manager will select the accounting policies which will vary the reported earnings from the recent and forecasted interval of the year (Wilkinson and Durden 2015). The above theories forecast the managers in selecting the policies of the account to fulfill the objectives of the company. Incorporation of the fraud and unethical policies and behavior is not to be done. Conclusion All the accounting theories have some limitation and advantages over another. Considering all the dos and donts the policies should be chosen based on ethical and moral concept. There are various research and journals of scholars are publishing day by day in order to spread this accounting policies. Each and every policy have some advantages and limitation with arguing criticism. Reference List Bebbington, J. and Larrinaga, C., 2014. Accounting and sustainable development: An exploration.Accounting, Organizations and Society,39(6), pp.395-413. Bebbington, J., Unerman, J. and O'Dwyer, B., 2014.Sustainability accounting and accountability. Routledge. Brammer, S., Jackson, G. and Matten, D., 2012. Corporate social responsibility and institutional theory: New perspectives on private governance.Socio-Economic Review,10(1), pp.3-28. Carey, P., Knechel, W.R. and Tanewski, G., 2013. Costs and Benefits of Mandatory Auditing of Forà ¢Ã¢â€š ¬Ã‚ profit Private and Notà ¢Ã¢â€š ¬Ã‚ forà ¢Ã¢â€š ¬Ã‚ profit Companies in Australia.Australian Accounting Review,23(1), pp.43-53. Deegan, C., 2013.Financial accounting theory. McGraw-Hill Education Australia. Fernando, S. and Lawrence, S., 2014. A theoretical framework for CSR practices: integrating legitimacy theory, stakeholder theory and institutional theory.Journal of Theoretical Accounting Research,10(1), pp.149-178. Giddens, A., 2013.New rules of sociological method: A positive critique of interpretative sociologies. John Wiley Sons. Harrison, J.S. and Wicks, A.C., 2013. Stakeholder theory, value, and firm performance.Business ethics quarterly,23(01), pp.97-124. Morris, R.D., Gray, S.J., Pickering, J. and Aisbitt, S., 2013. Preparers' Perceptions of the Costs and Benefits of IFRS: Evidence from Australia's Implementation Experience.Accounting Horizons,28(1), pp.143-173. Rutherford, B.A. 2016, "Articulating accounting principles",Journal of Applied Accounting Research,vol. 17, no. 2, pp. 118-135. Setyorini, C.T. and Ishak, Z., 2012. Corporate social and environmental disclosure: A positive accounting theory view point.International Journal of Business and Social Science,3(9). Wilkinson, B.R. and Durden, C.H., 2015. Inducing structural change in academic accounting research.Critical Perspectives on Accounting,26, pp.23-36.

The life of Richard Essay Example For Students

The life of Richard Essay He was the son either of the police actuary Friedrich Wagner, who died soon after his birth, or of his mothers friend the painter, actor and poet Ludwig Geyer, whom she married in August 1814. He went to school in Dresden and then Leipzig; at 15 he wrote a play, at 16 his first compositions. In 1831 he went to Leipzig University, also studying music with the Thomaskantor, C. T. Weinlig; a symphony was written and successfully performed in 1832. In 1833 he became chorus master at the Wrzburg theatre and wrote the text and music of his first opera, Die Feen; this remained unheard, but his next, Das Liebesverbot, written in 1833, was staged in 1836. By then he had made his debut as an opera conductor with a small company which however went bankrupt soon after performing his opera. He married the singer Minna Planer in 1836 and went with her to Konigsberg where he became musical director at the theatre, but he soon left and took a similar post in Riga where he began his next opera, Rienzi, and did much conducting, especially of Beethoven. We will write a custom essay on The life of Richard specifically for you for only $16.38 $13.9/page Order now In 1839 they slipped away from creditors in Riga, by ship to London and then to Paris, where he was befriended by Meyerbeer and did hack-work for publishers and theatres. He also worked on the text and music of an opera on the Flying Dutchman legend; but in 1842 Rienzi, a large-scale opera with a political theme set in imperial Rome, was accepted for Dresden and Wagner went there for its highly successful premiere. Its theme reflects something of Wagners own politics (he was involved in the semi-revolutionary, intellectual Young Germany movement). Die fliegende Hollander (The Flying Dutchman), given the next year, was less well received, though a much tauter musical drama, beginning to move away from the number opera tradition and strong in its evocation of atmosphere, especially the supernatural and the raging seas (inspired by the stormy trip from Riga). Wagner was now appointed joint Kapellmeister at the Dresden court. The theme of redemption through a womans love, in the Dutchman, recurs in Wagners operas (and perhaps his life). In 1845 Tannhauser was completed and performed and Lohengrin begun. In both Wagner moves towards a more continuous texture with semi-melodic narrative and a supporting orchestral fabric helping convey its sense. In 1848 he was caught up in the revolutionary fervour and the next year fled to Weimar (where Liszt helped him) and then Switzerland (there was also a spell in France); politically suspect, he was unable to enter Germany for 11 years. In Zrich, he wrote in 1850-51 his ferociously anti-semitic Jewishness in Music (some of it an attack on Meyerbeer) and his basic statement on musical theatre, Opera and Drama; he also began sketching the text and music of a series of operas on the Nordic and Germanic sagas. By 1853 the text for this four-night cycle (to be The Nibelungs Ring) was written, printed and read to friends who included a generous patron, Otto Wesendonck, and his wife Mathilde, who loved him, wrote poems that he set, and inspired Tristan und Isolde conceived in 1854 and completed five years later, by which time more than half of The Ring was written. In 1855 he conducted in London; tension with Minna led to his going to Paris in 1858-9. 1860 saw them both in Paris, where the next year he revived Tannhauser in revised form for French taste. but it was literally shouted down, partly for political reasons. In 1862 he was allowed freely into Germany; that year he and the ill and childless Minna parted (she died in 1866). In 1863 he gave concerts in Vienna, Russia etc; the next year King Ludwig II invited him to settle in Bavaria, near Munich, discharging his debts and providing him with money. Wagner did not stay long in Bavaria, because of opposition at Ludwigs court, especially when it was known that he was having an affair with Cosima, the wife of the conductor Hans von Blow (she was Liszts daughter); Blow (who condoned it) directed the Tristan premiere in 1865. .uafa76a0c72102cd75c327a62c033d40f , .uafa76a0c72102cd75c327a62c033d40f .postImageUrl , .uafa76a0c72102cd75c327a62c033d40f .centered-text-area { min-height: 80px; position: relative; } .uafa76a0c72102cd75c327a62c033d40f , .uafa76a0c72102cd75c327a62c033d40f:hover , .uafa76a0c72102cd75c327a62c033d40f:visited , .uafa76a0c72102cd75c327a62c033d40f:active { border:0!important; } .uafa76a0c72102cd75c327a62c033d40f .clearfix:after { content: ""; display: table; clear: both; } .uafa76a0c72102cd75c327a62c033d40f { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uafa76a0c72102cd75c327a62c033d40f:active , .uafa76a0c72102cd75c327a62c033d40f:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uafa76a0c72102cd75c327a62c033d40f .centered-text-area { width: 100%; position: relative ; } .uafa76a0c72102cd75c327a62c033d40f .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uafa76a0c72102cd75c327a62c033d40f .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uafa76a0c72102cd75c327a62c033d40f .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uafa76a0c72102cd75c327a62c033d40f:hover .ctaButton { background-color: #34495E!important; } .uafa76a0c72102cd75c327a62c033d40f .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uafa76a0c72102cd75c327a62c033d40f .uafa76a0c72102cd75c327a62c033d40f-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uafa76a0c72102cd75c327a62c033d40f:after { content: ""; display: block; clear: both; } READ: The Upside Down Kingdom EssayHere Wagner, in depicting every shade of sexual love, developed a style richer and more chromatic than anyone had previously attempted, using dissonance and its urge for resolution in a continuing pattem to build up tension and a sense of profound yearning; Act 2 is virtually a continuous love duet, touching every emotion from the tenderest to the most passionately erotic. Before returning to the Ring, Wagner wrote, during the mid-1860s, The Mastersingers of Nuremberg: this is in a quite different vein, a comedy set in 16th-century Nuremberg, in which a noble poet-musician wins, through his victory in a music contest a victory over pedants who stick to the foolish old rules the hand of his beloved, fame and riches. (The analogy with Wagners view of himself is obvious. ) The music is less chromatic than that of Tristan, warm and good-humoured, often contrapuntal; unlike the mythological figures of his other operas the characters here have real humanity. The opera was given, under Blow, in 1868; Wagner had been living at Tribschen, near Lucerne, since 1866, and that year Cosima formally joined him, they had two children when in 1870 they married. The first two Ring operas, Das Rheingold and Die Walkre, were given in Munich, on Ludwigs insistence, in 1869 and 1870; Wagner however was anxious to have a special festival opera house for the complete cycle and spent much energy trying to raise money for it. Eventually, when he had almost despaired, Ludwig came to the rescue and in 1874 the year the fourth opera, Gotterdammerung, was finished provided the necessary support. The house was built at Bayreuth, designed by Wagner as the home for his concept of the Gesamtkunstwerk (total art work- an alliance of music, poetry, the visual arts, dance etc). The first festival, an artistic triumph but a financial disaster was held there in 1876, when the complete Ring was given. The Ring is about 18 hours music, held together by an immensely detailed network of themes, or leitmotifs, each of which has some allusive meaning: a character, a concept, an object etc. They change and develop as the ideas within the opera develop. They are heard in the orchestra, not merely as labels but carrying the action, sometimes informing the listener of connections of ideas or the thoughts of those on the stage. There are no numbers in the Ring; the musical texture is made up of narrative and dialogue, in which the orchestra partakes. The work is not merely a story about gods, humans and dwarfs but embodies reflections on every aspect of the human condition. It has been interpreted as socialist, fascist, Jungian, prophetic, as a parable about industrial society, and much more. In 1877 Wagner conducted in London, hoping to recoup Bayreuth losses; later in the year he began a new opera, Parsifal. He continued his musical and polemic writings, concentrating on racial purity. He spent most of 1880 in Italy. Parsifal, a sacred festival drama, again treating redemption but through the acts of communion and renunciation on the stage, was given at the Bayreuth Festival in 1882. He went to Venice for the winter, and died there in February of the heart trouble that had been with him for some years. His body was retumed by gondola and train for burial at Bayreuth. Wagner did more than any other composer to change music, and indeed to change art and thinking about it. His life and his music arouse passions like no other composers. His works are hated as much as they are worshipped; but no-one denies their greatness.