Virgin and Child with Four Angels by Gerard David Essay -- Paintings A

Virgin and Child with Four Angels by Gerard David The Virgin and Child with Four Angels was painted by Gerard David in about 1510, right in the middle of the Renaissance. The painting is rectangular in shape and appears to be about two feet long by maybe a foot and a half wide. It is oil painted on wood and it looks to be in very good condition. The painting is an image, as its title suggests, of the Virgin with the infant baby Jesus. This, of course, was a very common subject during the renaissance and for years before and after it. There are countless paintings of the Virgin and Child from that time period, probably because of the power and influence of the church at the time. People were much more involved in the church and, therefore, the subjects they painted or requested to be painted were typically religious themes. Many also felt that by commemorating such religious figures it might even help them gain a spot in heaven. In any case, in this particular version of the Virgin and Child there are also four angels in the scene - two who are flying above the Virgin holding a crown over her heard, and two who are sitting on either side of her playing instruments. Beyond her there is a large archway that opens into a landscape with a view of some grass and trees, some architecture, and some mountains in the far distance. The virgin is wearing a red garb and the baby Jesus is barely draped in some white cloth. That, of course, is a basic description at a quick glance. In examining the painting further, it becomes obvious that this is prime example of Renaissance painting. To begin with, the composition is completely balanced, almost symmetrical. The four angels are placed evenly around the Virgin, with two on each side. On one side an angel plays a harp and is balanced by an angel on the other side, strumming some type of guitar. The two flying above Mary are basically in the same position. Even the church in the background seems to be matched with a mountain in the distance. The columns and archway that border the painting are, in fact, completely symmetrical. And the Virgin and Child are in the center. It is, again, a beautifully balanced composition, typical of the Renaissance. The composition is also completely filled, but not overcrowded. Even with the flying angels, the painting appears rational; ... ...ead, which can also be seen on the wings of both of the angels holding it. Then again, that goldish hugh is seen in the instruments that then angels on both sides of Mary are playing. Blues and greens are used in a balanced manner throughout as well. On one side, the angel playing the harp is dressed in a light blue that is similar to the blue of the sky. The other angel is dressed in green, like the greens used in the trees and grass of the landscape beyond. The way these colors are painted, too, is very much in the style of the Renaissance. There is no visible brushstroke whatsoever. The entire painting is smooth, almost as if it wasn't really painted. This, too, adds to the realistic effect of the painting. The influence of the Italian Renaissance can clearly be seen in this painting by Gerard David. The composition is balanced; illusionism through perspective creates a recession in space; detailed modeling and shading make the painting appear realistic and human; vibrant colors are spread throughout; and a smooth, brushless texture adds to that realistic appearance. This work demonstrates the beauty and detail that was brought to if during the Renaissance.

General and Application Controls in Information Technology

Information Technology has answered our many problems. It has made the life of individuals, groups and organization very easy compared to the former years where technology was something in dreams or on paper. Information Technology is referred to the various sophisticated and state of the art technology like computers that help us to manage our businesses (Senn, 2003).The most important part of the business for example is their huge amounts of data, the problem of storing them and then retrieving them for a useful purpose. Companies realize that data should never be treated as a useless collection of numbers, no matter how old they are. They also came to an appreciation that data can be used to give the companies the competitive edge they need, especially after they became conscious about the â€Å"marketing paradigm†.The Information Technology helps these companies to create, process, store, protect, transmit and retrieve data (Senft & Gallegos, 2008). Besides these, Informat ion technology has helped give impetus to the globalization process. It has reduced the world to a global village where the communication problem is no more an issue, especially after the advent of the internet. Now you can even make calls using the internet. All you need is a microphone and speakers to talk to anyone, at any time sitting anywhere in the world.The companies also realize that there processes (that take place within their organization to come up with their products) have become more cost effective (Senn, 2003). This has allowed business to efficiently utilize their resources and probably the most important one (which is usually saved at the end of the process) is the time. Through technology, companies are able to enhance the quality of their products and processes.BACKGROUNDGeneral Control of the Information Technology aids to guarantee the consistency of the data. This means that the data being produced is showing the performance of the system that you have installe d, and that it is producing the desired results. It ensures that the machine is working perfectly fine. You can then check upon your business process if there is an anomaly or inconsistency in your data. You can be sure of the right data for the wrong processes.Thus you can improve upon your business processes to correct your data. General Control of Information Technology usually encompasses the environmental control (Senft & Gallegos, 2008). This means that you understand the extent of the outside environment or the system beyond the boundary of your system and clearly out of your hands does shape your business in a certain way. But in what way does it affect you depends on the various environmental control you have at hand.USES AND IMPLICATIONSThe General Control also focuses on the different management changes that are brought within the business system or environment. Changes are a verily a very stressful task with in the organization.Information Technology helps to make sure t hat the changes brought therein is acceptable with the norms, organizational culture and the rules and regulations of the business itself (Senft & Gallegos, 2008). During the life of the business, many programs (complex or simples) are written to help businesses achieve their desired results.For example a company may find itself in the need of a Data Base Management Systems or a Data Warehouse. They may either purchase it or they may build it themselves. In both the cases, the company needs to mould the coding to suit their business requirements. It helps the source code’s reliability within the program.Businesses work on projects. For advanced business and for businesses that care to expand in the long run, find themselves in the need of developing software or systems. On the other hand, software houses whose main business is to develop and sell customer’s customized softwares goes through a complex life cycle to design, develop, test, implement and maintain the softw are.General Control helps to achieve that too. It helps to simplify the whole cycle which may extend to a number of years depending on the size and complexity of the software (Turban, Leidner, McLean, & Wetherbe, 2007).

Cezanne’s Apple Notes and Quotes Essay

Schapiro’s psychoanalytic approach, that is, his search for the underlying meaning and relevance to the painting, * Thesis: While Schapiro’s argument shows a well-considered analysis of the artist’s life as a source of interpretation of Cezanne’s work, much of it is based on suggestion and fantasy. As in all historical interpretation, Cezanne’s work should be viewed within the context of the artist’s historical and biographical framework, but with a formalist analysis of the works that enables the viewer to interpreted not only their personal value, but their intended communication. riticism of Cezanne’s art cannot and, I believe, should not be limited by critical schools of thought. Also, though perhaps it has been the nature of critics to make vastly differentiating interpretations of Cezanne’s work, both forms of analysis add to the richness of the dialogue that can expand one’s preconceived notions of the work and widen the scope of understanding and perspective. Contrary to views of critics such as Roger Fry whose formalist analysis deduces Cezanne’s works as only a problem of form and color, Schapiro seeks more symbolist meaning within the subject matter chosen by the artist. * Schapiro argues that the objects placed within the still-life display â€Å"a game of an introverted personality who has found for his art of representation an objective sphere in which he feels self-sufficient, masterful, free from disturbing other spheres. Schapiro believes that fruit is never the theme, rather, they are a symbol of his emotion and personal concerns. * Schapiro makes the case against a purely formal interpretation: â€Å"It might be supposed that in still-life painting the meaning of the work is merely the sum of the denotation of the separate parts, yet there may be connotations and a comprehensive quality arising from the combined objects and made more visible and moving through the artistic conception. †¦ (i. e. black clock 1870, still w. compotier 79-82, blue vase 83-85, still w. cupid 95, or pples and oranges 95) There is in still like a unity of things like the unity of a scene of action, one must recognize the context of the objects in reality, their connection with a mood or interest or type of occasion. (24) * Cannot look at these as purely sexual, an element in a painting serves more than one function. Apples could be chosen means of emotional detachment and self-control, the fruit providing an objective field of colors, and sensuous richness lacking in his earlier passionate art and not fully realized in his later nude paintings. Sexual displacement could be an unconscious factor. Certainly, Cezanne has a strange relationship with the human figure in his earlier works. In his early works, sexual gratification is directly displayed or implied. A modern Olympia (1873), Bacchanal, and his other pictures of the nudes show that he could not convey his feeling for women without anxiety. In his painting of the nude woman, where he does not produce an old work, he is most often constrained or violent. there is no middle ground of simple enjoyment. In Leda and the Swan, the writer argues that it is a striking instance of the defusing of a sexual theme through replacement of a figure by still-life objects. Cezanne’s fruit is not yet fully part of human life. Suspended between nature and use, it exists as if for contemplation alone. (25) In Cezanne’s painting of landscape, too, and sometimes of the human being, we recognize the same distinctive distance from action and desire. He seems to realize a philosopher’s concept of aesthetic perception as a pure will-less knowing. * The still-life objects bring to awareness the complexity of the phenomenal and the subtle interplay of perception and artifice in representation. (19) Still-life eng ages the painter in a steady looking that discloses new and elusive aspects of the stable object. At first commonplace, it may becomes in the course of that contemplation a mystery, a source of metaphysical wonder. (20) Still-life calls out a response to an implied human presence. The represented objects, in their relation to us, acquire meanings from the desires they satisfy as well as from their analogies and relations to the human body†¦ They are a symbol or heraldry of a way of life. (23) * Yet, though the nature of the Apples seems to deserve far richer analysis of simple line and form, the use of apples as a restraint of Cezanne’s â€Å"morbid fantasies† (29), seems to evoke some fantastical properties of its own. * Apple as a displaced erotic interest? Apple has erotic sense–symbol of love, an attribute of Venus and a ritual object in marriage ceremonies. The apple is a natural analogue of ripe human beauty (6). Philostatus, Greek writer of 200 AD, describes a painting of Cupids gathering apples in a garden of Venus, which serve as the source of Titian’s painting of the cult of Venus, and indirectly Rubens’ picture of putti carrying a parland of the fruit. * Apples (1875) For Cezanne, the apple is equivalent to the human figure. He could project typical relations of human beings as well as qualities of the larger visible world–solitude, contact, accord, conflict, serenity, abundance and luxury–and even states of elation and enjoyment. * In passing from the painting of fantasies to the discipline of observation, Cezanne made of color–the principle of art allied to sensuality and pathos in romantic painting but underdeveloped in his own early pictures of passion–the beautiful substance of stable, solid object-forms and a deeply coherent structure of the composition. It is extremely doubtful that he could have reached his goal had he followed Delacroix in his choice of subjects. But in the self-chastening process, the painting of still-life–as latent symbol and intimate tangible reality–was, perhaps more than his other themes, a bridge between his earlier and his later art. (33)

Avoiding Future Frauds with the Sarbanes-Oxley Act Essay Example for Free

Avoiding Future Frauds with the Sarbanes-Oxley Act Essay It is clear that the establishment of the Sarbanes-Oxley (SOX) act in 2002 was specific to reducing future financial fraud and imposing criminal penalties for publicly traded companies. What is not clear is whether or not the act has proved to be successful in its implementation and governance. The establishment of the act and subsequent amendments are intended to protect the public from fraud in the financial accounting of publicly traded corporations. In 2002, there were opinions both for and against the effectiveness of SOX. More than a decade later, there are still opinions on both sides of the debate. Criticism of the Sarbanes-Oxley Act The effectiveness of the Sarbanes-Oxley act has been highly criticized since its inception. One of the major contentions is that the Sarbanes-Oxley act has no provisions to differentiate the requirements for small publicly traded businesses from large conglomerates (that lead and often monopolize the marketplace). Publicly traded companies that are small in size may find the costs of compliance prohibitive to the future of their business (Coustan, 2004). Critics of SOX believe that this unnecessarily reduces the number of players in a competitive marketplace. The cost of compliance can be excessive for some smaller companies. Auditing expenses cause companies to seek private investment and become privately owned (San Antonio Express-News, 2007). Ten years ago, critics expressed â€Å"fears that small, publicly listed companies might not meet internal control reporting requirements without substantial additional expense; some may have to delist because of it. It could mean only larger companies will go public† (Coustan, 2004, p. 1). In recent years, this debate continues. Critics still express concerns â€Å"that Sarbanes-Oxley is overreaching and has placed unnecessary  restrictions on corporations that have and will continue to unduly inhibit corporate performance until they are removed† (Brite, 2013). Another major contention of critics is that the costs of compliance for outweigh the benefits in an international marketplace. Those against SOX feel that the costs outweigh the benefits and speak out in public forums stating that the â€Å"Sarbanes-Oxley has burdened the US financial market with costly rules and regulations that have reduced international competitiveness† (debate.org, 2014). There are those that openly share the opinion that the implementations of regulatory overkill through the 2002 Sarbanes-Oxley act â€Å"wrongfully make the innocent suffer for the guilty† (Gilmore, 2013). The reporting requirements of SOX are specific to businesses in the United States. Unlike American business, international business does not have the same requirements. â€Å"Regulatory compliance opposes economic costs on organizations and can affect their competitive advantage† (Srinivasan, 2014, p. 44). Increasing the cost for American business decreases competitive advantage in the worldwide marketplace. In addition to cost and competitive advantage, the structure of the bill has also been called into question. The Court of Appeals recently found difficulty with the wording of the amended 18 USC, citing that â€Å"paragraph (b) of the statute includes the word â€Å"knowingly† while paragraph (c) does not† (Bishop, 2013). The opinions of the Court of Appeals lends to the public opinion expressed in published CPA perspectives that â€Å"SOX was a hastily assembled bill† (Moran, 2013). Involved and cumbersome requirements cause confusion and frustration for companies attempting to comply with the Sarbanes-Oxley act even more than a decade after its implementation. Companies and lawmakers alike have had difficulty over the years with the interpretation of and compliance with the act. â€Å"SOX brought about many changes to the way public companies had to operate, and there was some question as to how these would stand up over time† (Moran, 2013). Positive Aspects of the Sarbanes-Oxley Act Despite complaints by critics, there are positive aspects of the Sarbanes-Oxley act that have withstood the test of time. Initial reactions have softened after smaller businesses were granted some relief in later amendments of the act. Larger businesses found that compliance with the act  increased investor confidence and contributions. In addition, the resultant increase in financial transparency has improved business relationships on many levels. First and foremost, there are many of the opinion that the enactment of the Sarbanes-Oxley act increased investor confidence and protection in the marketplace. â€Å"Does Sarbanes-Oxley prevent all bad actors from defrauding investors? No law could accomplish that. But it can and has deterred such activity† (Gillian, 2012, p. 1). Those in support of the Sarbanes-Oxley act agree that there is a positive side for investors and the businesses in which they invest. â€Å"A 2005 survey by the Financial Executives Research Foundation f ound that 83 percent of large company CFOs agreed that SOX had increased investor confidence, with 33 percent agreeing that it had reduced fraud† (Hanna, 2014, p. 2). With an increase in confidence and a perceived reduction of fraud, investors could more confidently make intelligent business decisions on the purchase and sale of publicly traded companies. Those on the positive side of the SOX act believe that the effects on small business have softened. Studies show that as companies become more accustomed to the costs of compliance, the expense decreases (San Antonio Express-News, 2007). In addition, the effects on smaller companies were ultimately deferred. â€Å"Audit standards also were modified in 2007, a change that reportedly reduced costs for many firms by 25 percent or more per year† (Hanna, 2014, p. 1). Although the costs of compliance decrease retained earnings, investors are more confident in the reliability of company reports (Gillian, 2012). â€Å"The cost of being a publicly traded company did cause some firms to go private, but research shows these were primarily organizations that were smaller, less liquid, and more fraud-prone† (Hanna, 2014, p. 1). These modifications of the act allowed more small businesses to remain competitive in the marketplace. Business relationships have also improved with increased transparency. The reduction of information asymmetry is a direct benefit to both the company and the investors. â€Å"Information asymmetry is a situation in which one party in a transaction has more or superior information compared to another† (Brite, 2013, p. 1). Periodic testing of internal controls required by SOX 404, increases transparency among internal and external stakeholders of the business. The American Institute of CPAs states on their website that â€Å"section 404B has led to improve financial reporting and greater  transparency† (American Institute of CPAs, 2006 – 2014). To evaluate the effectiveness of SOX in preventing future frauds, one must take into consideration the many different situations in which the legislation is applicable. Enactment of the Sarbanes-Oxley act increases corporate responsibility and sets restrictions on auditor services. This certainly reduces the potential for fraud; however it does not eliminate it. From a business perspective, compliance is beneficial. The costs of implementing the requirements may be high; however the benefit of increased investor confidence in a publicly traded environment is higher. There are going to be situations in which fraud is inevitable. Fraudulent wrongdoers and companies will find loopholes and the recent Court of Appeals case is evidence of that fact. As with any law, this regulation will reduce the frequency of, but not prevent, purposeful future criminal activity. References American Institute of CPAs. (2006 – 2014). Section 404B of Sarbanes-Oxley Act of 2002. believe the Sarbanes-Oxley Act has failed? -believe-the-sarbanes-oxley-act-has-failed Gillian, K. (2012, July 24). It Enhanced Investor Protection.

Project Assignment Example | Topics and Well Written Essays - 500 words - 2

Project - Assignment Example The payoffs on the covered call position are related to the short put standing, the premium is the same as of the naked put (Kendrick, 2012). General electric trade shows the highest potential yields since it has bid premium of $1.14 that yields 12.23% and GE decreased its dividend to $10 from a high of $31 per quarter. Let’s look at the scenarios of pay offs at GE in a minimum span of six months, One has an alternative of 100 shares at the price of $18.79 and sells the shares in January at $19.00 call at $1.14 per share and after minimum number of days receive $114.00, later on prior to expiration collect $30.00 with almost three times the original expected yield. Is a risk management strategy for investors that involve use of shares and stocks to guard against the unrealized gains loss. It reduces the investor’s possible gain from the security he owns but is also a form of insurance. In the market the GE has provided certain basis from which investors can make proper analysis, example of which we use here. An investor purchased a stock of $12 that now is rated at a worth of $24 but has not put it on sell, the unrealized gains can be rated at $12. The investor can as well purchase a put option for the underlying stock if he still believes that he is not ready to sell but is also keen not to lose the gain of twelve. The investor can be able to increase the put option gain if the prices continue to rise and losses when they fall as illustrated in the graph. An option can be said to be a strategy that is used by investors in trading. It involves a simultaneous purchase and sale of two options that are categorized under the same type but have different expiration dates. The two are sold at different strike prices. The payoffs are shown by the narrowing and albeit, widening of the differences that exists between

Heart attacks and stress Essay Example | Topics and Well Written Essays - 1250 words

Heart attacks and stress - Essay Example Medicine Net (2010) has reported that if left unmanaged, stress can lead to emotional, psychological, and even physical problems, including heart disease, high blood pressure, chest pains, or irregular heart beats (Medicine Net, 2010). Stress can increase both the blood pressure and the cholesterol level in our body which can lead to heart attacks. This paper focussing mainly on stress related heart attacks. In simple terms Heart attack is the blocking of blood flow to the heart due to some problems. Barrier less flow of blood to and fro heart is essential for the smooth functioning of heart. Heart pumps blood to all over our body through veins and whenever this pumping disrupted, heart functions may cease. â€Å"If the flow of blood isn’t restored quickly, the section of heart muscle becomes damaged from lack of oxygen and begins to die† (What Is a Heart Attack?, 2008) Heart attacks are common both in men and women. Different reasons were cited as the cause of heart attacks, But generally it is accepted that lack of physical workouts and changing life styles are the major reasons behind heart attacks. The current generation is tied with so many commitments to their family, society and to the workplace. It is difficult for a layman to manage all this commitments equally well. The failure in the management of commitments may result in increased level of stresses and stress causes many physical and mental problems and heart attacks are one among them. Friedman and Rosenman were the first to explain why specific behaviours (overt pattern behaviour A" or Type A) could cause heart attacks and contribute to coronary artery disease. Stress can cause accelerated atherosclerosis and coronary occlusion that is associated with elevated cholesterol, triglycerides, and free fatty acids, increased fibrinogen, haptoglobin, plasma seromucoids, platelet aggregation and adhesiveness, polycythemia, and accelerated blood clotting (Stress And Heart

Application of ERP within a particular sector or type of organisation Essay

Application of ERP within a particular sector or type of organisation - Essay Example It goes a long into maintaining the businesses production and competitive edge while most businesses are struggling to produce. In this paper, various case studies on the applications of ERP will be discussed. It is proposed that more should be considered in the implementation process; careful transition management, bureaucracy, network organization and most importantly culture readiness. Management should prepare the employees so that the transition is smooth and successful. Data collected was secondary. Lessons on how ERP helped curb organizational problems is discussed and explained in depth. Recommendations and possible solutions are provided too (Al-Mudimigh 2001). ERP systems usually organize a company’s resource accordingly in order to render them profitable, efficient and productive. This study focuses on the stages that should be applied in instilling the appropriate strategies in most organizations for the purpose of implementing Enterprise Resource Planning. In organizations where this strategy is embraced, enormous and distinguished performance is perceived. If this is the case, it denotes that inevitable and dramatic failures have being too vivid due to the strongholds resistances for the change. It is a common issue when making any implementation of the operation of a company or any organization, resistance happens to be a barrier from the working mate amongst other barriers. These impediments may at-most end up sabotaging the change that was intended and counteract innovation and creativity. Employee’s environment plays a critical role in gauging the level of productivity for any firm it being profit oriented or non-pro fit oriented. This study cultivates on the challenges encountered with implementation of ERP and the prospective approaches for dealing with them (Strauss 2000). Service companies as well are in demand of the use of ERP services in their day to day operations (Davenport