Youth Sports A Trend That Has Touched Every Household

Youth sports in America have become a trend that has touched every household. Sports have become so ingrained in American culture that toddlers have even begun to experience it. Almost all children from the ages of six to ten have kicked a soccer ball or hit a ball with a bat. While studies have shown that youth team sports have a tremendous positive impact on a child’s social development, many children have run into serious injuries. Some of these injuries can require extensive surgeries, rehabilitation, and could cause developmental problems in these young children. Many of these injuries stem from overuse and children not being developmentally ready for the intensity of a certain sport. Today, competitive sports culture has caused a rise in youth injuries related to sports. For decades, children have been involved in team sports such as soccer, tee-ball, and basketball. However, children are starting to begin playing sports much earlier. Some start dance lessons, gymnastics classes, and even join rugby teams by the ages of three and four (Onderko). In Patty Onderko’s article about toddler sports, she references orthopedist Allston Stubbs, who says that recently he has seen more adolescents and preteens with major shoulder, knee and hip problems. According to Stubbs this is â€Å"in large part due to the fact that kids are starting sports at very young ages when their bones are still developing† (Onderko). Children near the ages of four and six grow and develop much moreShow MoreRelatedYouth Sports : A Trend That Has Touched Every Household1666 Words   |  7 PagesYouth sports in America have become a trend that has touched every household. Sports have become so ingrained in American culture that toddlers have even begun to experience it. Almost all children from the ages of six to ten have kicked a soccer ball or hit a ball with a bat. While studies have shown that youth team sports have a tremendous positive impact on a childâ€℠¢s social development, many children have run into serious injuries. Some of these injuries can require extensive surgeries, rehabilitationRead MoreThe Effects Of Youth Sports On Children1249 Words   |  5 PagesYouth sports in America has become a trend that has touched every household. Sports has become so ingrained in American culture, that toddlers have even begun to experience it. Almost all children from the ages of six to ten have kicked a soccer ball or hit a ball with a bat. While studies have shown that youth team sports have a tremendous positive impact on a child’s social development, many children have run into serious injuries. Some of these injuries can require extensive surgeries, rehabilitationRead MoreAdvertising and Reebok6354 Words   |  26 Pagesthe study was to assess the Reebok communication strategies and various means used for creating awareness among its masses. Reebok International, a subsidiary of Adidas quite successfully communicated its bran d among the people. Its has created a mark in the market and has a good hold on it. Reebok India is also successful. Overview of the Sector The footwear sector is a diverse industry which covers a wide variety of materials (textile, plastics, rubber and leather) and products from differentRead MoreHindustan Unilever Marketing Mix7687 Words   |  31 PagesHindustan Unilever [Rural marketing] Product Mix of HUL. HUL is Indias largest marketer of Soaps, Detergents and Home Care products. It has the country’s largest Personal Products business, leading in Shampoos, Skin Care Products, Colour Cosmetics and Deodorants. HUL is also the market leader in Tea, Processed Coffee, branded Wheat Flour, Tomato Products, and Ice cream, Soups, Jams and Squashes. Home amp; Personal Care †¢ Personal Wash †¢ Fabric Wash †¢ Home Care †¢ Oral Care †¢ Skin Care †¢ Hair CareRead MoreWhat Are the Three Levels at Which a Product Can Be Seen? in Response, Use a Concrete Example of Product.7724 Words   |  31 Pagesthe Adidas Sports apparel, a product line which they have used heavy societal marketing to promote. Adidas is the largest sportswear manufacturer in Europe, and the second largest in the world. The 11% increase in sales in 2011 thanks to their new marketing efforts has meant an income of around 634 million euros. Out of this, they invested about 136 million euros in Marketing. About 1/6th of their income. -Adidas annual report (2011) The strategy behind selling their sports apparel,Read MoreLux Marketing Mix9703 Words   |  39 PagesABSTRACT Hindustan Unilever Ltd. is a well-known and largest FMCG company in India. HUL has always revamped its products to meet the changing needs of the consumer without compromising on the quality. This report deals with one of its premier brands LUX. HUL leads the market in the toilet soap category with 54.3% market share. Lux has inched up to be on par with Lifebuoy in HULs soaps portfolio. The Lux brand now has an almost equal market share as Hindustan Levers largest selling soap brand - LifebuoyRead MoreConsumer Lifestyle in Singapore35714 Words   |  143 Pages.................................................................................. 19 Snacking Habits ...................................................................................................................... 20 Attitudes Towards Food Trends .............................................................................................. 20 Chart 7 Chart 8 Per Capita Expenditure on Consumer Foodservice by Chained and Independent 2011 .....................................................Read MoreMarketing Plan Assignment6552 Words   |  26 PagesHYPERLINK l _Toc354897531 Technological Factors PAGEREF _Toc354897531 h 9 HYPERLINK l _Toc354897532 Behavior Factors PAGEREF _Toc354897532 h 9 HYPERLINK l _Toc354897533 Market Needs PAGEREF _Toc354897533 h 9 HYPERLINK l _Toc354897534 Market Trends PAGEREF _Toc354897534 h 10 HYPERLINK l _Toc354897535 Market growth PAGEREF _Toc354897535 h 11 HYPERLINK l _Toc354897536 SWOT Analysis PAGEREF _Toc354897536 h 13 HYPERLINK l _Toc354897537 Competition PAGEREF _Toc354897537 h 15 HYPERLINKRead MoreDiscuss the Importance of Non Verbal Communication to Education24125 Words   |  97 PagesReduced project implementation capacity because of : * diminished capability of project staff to address their mandate due to AIDS; * diminished service delivery; * lack of knowledge and skills among project staff to address impact HIV/AIDS has on their work; * reduced district revenue base and thus IFAD counterpart funding. | Additional costs involved in increased absenteeism and loss of staff and the diversion of project resources for medical care, burials, etc., may lead to reduced qualityRead MoreBiography of Kishore Biyani11159 Words   |  45 Pagesstarted selling readymade garments when nobody preferred ready-to-wear shirts or trousers. Kishore Biyani  is an  Indian  businessman. He is  chief executive officer  (CEO) of  Future Group, and  Managing Director  of  Pantaloon Retail.  Biyanis Future Group has over 17 million square feet of retail space in 90 cities and 60 rural locations. He managed to raise $170 million by taking venture capital arm Future Ventures public in March 2011. Biyani is married to Sangita Biyani and they have 2 children and are Youth Sports A Trend That Has Touched Every Household Youth sports in America have become a trend that has touched every household. Sports have become so ingrained in American culture that toddlers have even begun to experience it. Almost all children from the ages of six to ten have kicked a soccer ball or hit a ball with a bat. While studies have shown that youth team sports have a tremendous positive impact on a child’s social development, many children have run into serious injuries. Some of these injuries can require extensive surgeries, rehabilitation, and could cause developmental problems in these young children. Many of these injuries stem from overuse and children not being developmentally ready for the intensity of a certain sport. Today, competitive sports culture has caused a rise in youth injuries related to sports. For decades, children have been involved in team sports such as soccer, tee-ball, and basketball. However, children are starting to begin playing sports much earlier. Some start dance lessons, gymnastics classes, and even join rugby teams by the ages of three and four (Onderko). In Patty Onderko’s article about toddler sports, she references orthopedist Allston Stubbs, who says that recently he has seen more adolescents and preteens with major shoulder, knee and hip problems. According to Stubbs this is â€Å"in large part due to the fact that kids are starting sports at very young ages when their bones are still developing† (Onderko). Children near the ages of four and six grow and develop much moreShow MoreRelatedYouth Sports : A Trend That Has Touched Every Household1551 Words   |  7 PagesYouth sports in America have become a trend that has touched every household. Sports have become so ingrained in American culture that toddlers have even begun to experience it. Almost all children from the ages of six to ten have kicked a soccer ball or hit a ball with a bat. While studies have shown that youth team sports have a tremendous positive impact on a childâ€℠¢s social development, many children have run into serious injuries. Some of these injuries can require extensive surgeries, rehabilitationRead MoreThe Effects Of Youth Sports On Children1249 Words   |  5 PagesYouth sports in America has become a trend that has touched every household. Sports has become so ingrained in American culture, that toddlers have even begun to experience it. Almost all children from the ages of six to ten have kicked a soccer ball or hit a ball with a bat. While studies have shown that youth team sports have a tremendous positive impact on a child’s social development, many children have run into serious injuries. Some of these injuries can require extensive surgeries, rehabilitationRead MoreAdvertising and Reebok6354 Words   |  26 Pagesthe study was to assess the Reebok communication strategies and various means used for creating awareness among its masses. Reebok International, a subsidiary of Adidas quite successfully communicated its bran d among the people. Its has created a mark in the market and has a good hold on it. Reebok India is also successful. Overview of the Sector The footwear sector is a diverse industry which covers a wide variety of materials (textile, plastics, rubber and leather) and products from differentRead MoreHindustan Unilever Marketing Mix7687 Words   |  31 PagesHindustan Unilever [Rural marketing] Product Mix of HUL. HUL is Indias largest marketer of Soaps, Detergents and Home Care products. It has the country’s largest Personal Products business, leading in Shampoos, Skin Care Products, Colour Cosmetics and Deodorants. HUL is also the market leader in Tea, Processed Coffee, branded Wheat Flour, Tomato Products, and Ice cream, Soups, Jams and Squashes. Home amp; Personal Care †¢ Personal Wash †¢ Fabric Wash †¢ Home Care †¢ Oral Care †¢ Skin Care †¢ Hair CareRead MoreWhat Are the Three Levels at Which a Product Can Be Seen? in Response, Use a Concrete Example of Product.7724 Words   |  31 Pagesthe Adidas Sports apparel, a product line which they have used heavy societal marketing to promote. Adidas is the largest sportswear manufacturer in Europe, and the second largest in the world. The 11% increase in sales in 2011 thanks to their new marketing efforts has meant an income of around 634 million euros. Out of this, they invested about 136 million euros in Marketing. About 1/6th of their income. -Adidas annual report (2011) The strategy behind selling their sports apparel,Read MoreLux Marketing Mix9703 Words   |  39 PagesABSTRACT Hindustan Unilever Ltd. is a well-known and largest FMCG company in India. HUL has always revamped its products to meet the changing needs of the consumer without compromising on the quality. This report deals with one of its premier brands LUX. HUL leads the market in the toilet soap category with 54.3% market share. Lux has inched up to be on par with Lifebuoy in HULs soaps portfolio. The Lux brand now has an almost equal market share as Hindustan Levers largest selling soap brand - LifebuoyRead MoreConsumer Lifestyle in Singapore35714 Words   |  143 Pages.................................................................................. 19 Snacking Habits ...................................................................................................................... 20 Attitudes Towards Food Trends .............................................................................................. 20 Chart 7 Chart 8 Per Capita Expenditure on Consumer Foodservice by Chained and Independent 2011 .....................................................Read MoreMarketing Plan Assignment6552 Words   |  26 PagesHYPERLINK l _Toc354897531 Technological Factors PAGEREF _Toc354897531 h 9 HYPERLINK l _Toc354897532 Behavior Factors PAGEREF _Toc354897532 h 9 HYPERLINK l _Toc354897533 Market Needs PAGEREF _Toc354897533 h 9 HYPERLINK l _Toc354897534 Market Trends PAGEREF _Toc354897534 h 10 HYPERLINK l _Toc354897535 Market growth PAGEREF _Toc354897535 h 11 HYPERLINK l _Toc354897536 SWOT Analysis PAGEREF _Toc354897536 h 13 HYPERLINK l _Toc354897537 Competition PAGEREF _Toc354897537 h 15 HYPERLINKRead MoreDiscuss the Importance of Non Verbal Communication to Education24125 Words   |  97 PagesReduced project implementation capacity because of : * diminished capability of project staff to address their mandate due to AIDS; * diminished service delivery; * lack of knowledge and skills among project staff to address impact HIV/AIDS has on their work; * reduced district revenue base and thus IFAD counterpart funding. | Additional costs involved in increased absenteeism and loss of staff and the diversion of project resources for medical care, burials, etc., may lead to reduced qualityRead MoreBiography of Kishore Biyani11159 Words   |  45 Pagesstarted selling readymade garments when nobody preferred ready-to-wear shirts or trousers. Kishore Biyani  is an  Indian  businessman. He is  chief executive officer  (CEO) of  Future Group, and  Managing Director  of  Pantaloon Retail.  Biyanis Future Group has over 17 million square feet of retail space in 90 cities and 60 rural locations. He managed to raise $170 million by taking venture capital arm Future Ventures public in March 2011. Biyani is married to Sangita Biyani and they have 2 children and are

Greenhouse Horizons And The Future Of Global Warming

Beyond the Horizon Global warming is a matter of great concern that is unfortunately quite often overlooked in light of other problems that seem to be more immediately demanding. However, for all the attention that this issue does not draw, that is how dire it is growing to be. There are many problems that are causing global warming, and if they are not rectified, or at least prevented from here on out there are going to be some severe ramifications in the near future. Greenhouse gases are chemical compounds that are found in the atmosphere. Their chemical makeup allows energy from the sun to enter the atmosphere freely. When sunlight strikes the Earth’s surface, some of it is reflected back towards space as infrared radiation (heat).†¦show more content†¦Even though this data is predated it has provided a basis for understanding and interpretation of how to track glacier movement.This must be resulted with a direct response to make a viable effort of preserving these glaciers. Global climate change is a direct correlation to why our polar oceans are losing large quantities of ice and it must be dealt with. Sea level continues to rise at a rate of just over one-eighth of an inch (3.4 mm) per year, due to a combination of melting glaciers and ice sheets, and thermal expansion of seawater as it warms. The effects of sea level rise due to global warming is on the verge of endangering the many lives living relatively in high-population-density coastal areas.Where sea level plays a role in flooding, shoreline erosion, and hazards from storms. Sea level has risen from two main reasons glaciers and ice sheets. Caused by the melting and adding water to the ocean and the volume of the ocean is expanding as the water warms. A third, much smaller contributor to sea level rise is a decline in water storage on land. Emissions of CO2 have been dramatically increased within the last 50 years and are still increasing by almost 3% each year.The rise in the CO2 level on the earth impacts the human life to a great level through continuedShow MoreRelatedFossil Fuels and Climate Change Essay1208 Words   |   5 Pagesindustrial chemicals in the world. Since industrial revolution, fossil fuels bring a very great quantity convenience and technological products. So we can use cars, planes and all modern products. But fossil fuels cause climate change at the same time. Greenhouse gas, nitrous oxides and a great deal of harmful gas which are from fossil fuels are causing serious environmental problems. Therefore we need to be concerned about the problems caused by fossil fuels and the solutions. 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Analysis Of PPE Reporting In Financial Report Of Adairs - Samples

Question: Discuss about the Analysis Of PPE Reporting In Financial Report Of Adairs. Answer: Introduction In order to derive the picture of overall financial performance of a company at certain point of time, the financial report plays pivotal role. The existence of financial report further depends on the process of financial accounting. In the financial accounting, process financial data of any related business are gathered, recorded, summarized and reported. The time of report can be current time or over a certain time. Thefinance report is the ultimate result of the financial accounting process and it possesses various explanations and statements in form of notes that depict the operative t financial condition of any business organization. The statements of the report are consisted of balance sheets, cash slow statement and income statement (Miller Power, 2013). The financial statements are presented in the explanatory notes that focus on clarification of issues related to use of inventory, change of equity of the owner, contingencies in liability and other material aspects related t o business. This report focuses on the impacts exerted by cost accounting approach of financial reporting that induces a behavioural pattern of avoiding revaluation of the underlying asset and liabilities of any business on its financial performances. The factors that drive such motivation of the directors of the organization are also indentified and discussed further presenting analysis of PPE reporting in financial report of Adairs, an Australian home furnishing retailer company with evaluation. Factors hindering revaluation of plant, property and equity: Financial accounting of any business operation includes various measure to estimate the value of the underlying assets and equipments. These estimations can be done adopting fair value approach, cost model approach revaluation approach and so on. The fair value financial accounting incorporates the current market value of any in terms of prices, income and cost to assess the intrinsic value of assets of the organization (Argyres Zenger, 2012). Under this assets and liabilities of firm are re-estimated that reflects the change in their over time values. One of the string features of this approach is the scope of revaluation over time capturing the correct revised value with increasing time. Cost model on the other hand deals with the process of delivering financial accounting from the perspective of cost that is cost related facts and data are manipulated in order to asses and report the value of the assets and liabilities. Analysis, summarization and evaluation of all types of involved cost in nay business is undertaken in the cost accounting method. This is one of the component devised to provide advice to management regarding proper actions that follows cost efficient and capable strategies. Since most of the firm adopt cost model over fair value approach, there is general tendency regarding avoiding revaluation of the assets and liabilities. What factors drive their such motivation can be interpreted by the gain they receive in terms cot saving and earning more profit by showing lesser value of underlying asset in the financial report (Kulikova, Sokolov, Ivanovskaya Akhmedzyanova, 2015).. Lesser revaluation leads to lower value of assets over time and lower measure of other factors as revealed in the report. This allows the firm to suppress the status of capacity full utilization of the resources. Higher utilization of the resources demands greater productive outcome and greater revenue generated from the sales. Higher the revenue, higher is the revealed income of the firms which require higher payments of taxes related to income, profession and business. So tax avoidance and cost saving in order to capture higher profit out of generated revenue is one of the motives d riving behind such decision of avoiding revaluation. Another motive can be revealing lower value of asset intentionally in order avoid or reduce the dividend payment. Lesser value of dividend and lesser return made to shareholders actually let the company capture higher capital gain under their possession that might be utilized in various other purposes such as investment for expansion or innovation. Effect of avoiding revaluation: The problems emanating from application of cost accounting approach in financial accounting is that first of all cost recording capture only the past performances whereas the decisions which are made from the are of future by the management. Cost are ever changing and no cost of last year would remain same that of with this year so cost data are of volatile nature hence not that reliable to be incorporated in the management model (Pinto, Henry, Robinson Stowe, 2015). Costs are reflection of capacity utilization Suppression of utilization status or underutilized resources can have greater impact on the cost results hence changing the cost structure. Cost approach is not always reflection of true operations taking place, as various expenses of financial characters are not included in the accounting system. Here prices and values of asset may not capture the true reflection of the prices and market condition in local and global areas. This process incorporates absorption of cost at rates determined earlier which further leads to over or under absorption of the overheads. Cost accounting requires installation of many records of costing and also their maintenance (Christensen, Glover Wood, 2012). This incurs higher expenditure that is detrimental to the profit of the business. All the information emanating from this approach helps in taking important decisions of the management. Delays in the receiving information hamper the decisional quality of the management team. The system is also inflicted with rigidity in the operations. Since the firm avoids revaluation of assets it calls for various disadvantages that avoiding revaluation exerts on the business proceedings. The greater benefit of using revaluation is authentic information about current market valuation and operations can be derived which are essential for the business to know in order to construct business strategies undertake planning (Henderson, Peirson, Herbohn Howieson, 2015).. Revaluation approach deals with fair value compared to cost model that make considerations of cost undertaken at the inception of the project. Difference in the valuation of assets and liability leads to ambiguity regarding what funding is to be maintained to meet the cost of them, which might result into failed inefficient management decision. Adoption of fair value in the revaluation stops manipulation of the companies in the reported net incomes. Due to lack of revaluation firm may purposely arrange some asset disposal to decrease operational net income intentionally or to show such in the report in order to avoid liabilities of higher income. If more liabilities are shown with lesser asset understating the capacity utilization and valuation of underlying operative assets then the business in turn creates problem for its own which hampers its managerial performance and growth overall. Impact of avoiding revaluation on wealth of shareholders: The revaluation keeps track of the present valuation as per the market condition and operation. With time market scenario changes with changed indicators like price level, cost and so on. If these overtime changes are not detected, analysed and utilized in form of information the company is running inefficiently. Firms avoiding revaluation approach for assessing financial performance aim to hide the real income level of the company (Blankespoor, Linsmeier, Petroni Shakespeare, 2013). The motive behind suppression or hiding lies in the desire of the firm to reduce payment of dividend to the shareholders. The shareholders who have invested in the company and earns profit based on the annual performance of the company in terms of growth of revenue and profit generation, gets affected if the income of the company is tampered. Less income stem from less asset valuation and greater liability reported in the financial statement. This results in reporting of lesser profit generation and hen ce lesser value net asset backing per of the shareholders. This discards the amount of their profit. As per the financial term, profit accumulation leads to capital and wealth building which gets hampered consequently. Examination of PPE reporting in Financial Statement of Adairs: Adairs, an Australian home furnishing retailer company has been chosen to discuss the components of the financial statement. The company evaluates the equipments and plants following historical approach of cost. The depreciation are accumulated and losses due to impairment are subtracted from it. Calculation of depreciation is done based on the straight line approach applied on the life of the asset and its usefulness. At each reporting date, the residual values, methods regarding depreciation and utility of the life of assets are estimated and reported. Derecognition plays important role and disposal is conducted following derecognition. Components of property are derecognised and disposed when there is no scope of economic benefit or utility arises in the future from their further use or to get rid of it. The profit or losses emanating from the process of derecognition are calculated through a taking out the difference between the intrinsic value the assets have and net proceedings of the disposal. All figure related to the gain or loss are recorded and stated in the annual income report of the company. The company faces liability of making payment to the equity holders and the mode of distribution follows cash and cashless. The distribution has to be authorised and excluded from the judgement of the company. In equity corresponding value is recognised. Distributions excluding cash are measured following fair value measurement techniques applied on the assets valuation. Fair value measurement is recognised and reported quite evidently in the equity. Difference between carrying value of the liability and asset out of the distribution of non-cash assets are stated as gain or loss in the statement of finance. The retail firm adopts the measurement to be conducted at fair value in order to make valuation of assets and liabilities. The group mostly measures the instruments are derivatives calculated in fair value on each date of reporting. Disclosure for financial instruments is done in fair value. Even for the non-financial assets, the fair value measurements are applied and disclosure is stated and summarised in the following notes. Fair value refers to the price that sells or transfer of any asset or liability would generate and subsequently be received by the parties involved in the transaction at the date of measurement. The underlying assumption playing in the fair value measurement is subject to the fact that the transaction regarding assets or liabilities occurs at particular market primarily advantageous for them and that should definitely be accessible to the group. The fair value measurement is done based on the assumption that the price of the assets and liabilities are accessed and adopted following the best economic interest they might gain (Edwards, 2013). To incorporate fair value measurement of assets excluding financial value, crucial underlying assumption is that participants in market have ability to create economic benefit by using or selling the asset in its maximum level to any other party who further would make best use of it. The valuation techniques used by the group are the suitable for the situations where data are available in sufficient manner so that fair value can be applied since this maximizes the use of relevant inputs which are observable while minimising the use of inputs which are unobservable. All assets and liabilities regarding the plant and equipments for which fair value is measured are recorded in the financial report. They are categorised in a hierarchy of the fair value. At the first level, there lies the current market prices of identical assets or liabilities and they are not adjusted. In the next level deals with the methods regarding valuation of the lower level inputs which are observable too. In the last level valuation methods are discussed about the inputs which are unobservable. The estimation f the assets or the liabilities conducted at fair a=value and recorded infinance report helps the Group determine the existence of transfers within the level in hierarchy. At the end of report every time, reassessment of category analysis is done. To disclose the fair value, the firm indentifies the classes regarding the liabilities or assets depending upon the nature they possess evident through the characteristics and also analysing the associated risk in the levels of the hierarchy in fair value. Conclusion From the above discussion, it can be said that cost approach of valuing assets and liabilities of a firm is attractive to the business bodies since it allows them to suppress the real valuation at current market price which revaluation definitely has forced them. Taking the cost model the firm focus on the expenditures incurred and its overtime growth. More cost help it show lesser profit and that further implies lesser dividend payment. More cost and lesser income of the firm leads to reduction of tax payment also. All of these allow the firm to create greater fund for its future expansion or other business plans. The Australian firm Adairs have been found to be following revaluation model as it applies fair value measurement to its underlying assets and liability References Argyres, N. S., Zenger, T. R. (2012). Capabilities, transaction costs, and firm boundaries.Organization Science,23(6), 1643-1657. Ball, R. (2013). Accounting informs investors and earnings management is rife: Two questionable beliefs.Accounting Horizons,27(4), 847-853. Blankespoor, E., Linsmeier, T. J., Petroni, K. R., Shakespeare, C. (2013). Fair value accounting for financial instruments: Does it improve the association between bank leverage and credit risk?.The Accounting Review,88(4), 1143-1177. Bodie, Z. (2013).Investments. McGraw-Hill. Christensen, B. E., Glover, S. M., Wood, D. A. (2012). Extreme estimation uncertainty in fair value estimates: Implications for audit assurance.Auditing: A Journal of Practice Theory,31(1), 127-146. Dvo?kov, D. A. N. A. (2013). Developments in fair value measurement: some IFRS 13 view.Recent researches in applied economics, 151-156. Edwards, J. R. (2013).A History of Financial Accounting (RLE Accounting)(Vol. 29). Routledge. Healy, P. M., Palepu, K. G. (2012).Business analysis valuation: Using financial statements. Cengage Learning. Henderson, S., Peirson, G., Herbohn, K., Howieson, B. (2015).Issues in financial accounting. Pearson Higher Education AU. Horngren, C., Harrison, W., Oliver, S., Best, P., Fraser, D., Tan, R. (2012).Financial accounting. Pearson Higher Education AU. Kulikova, L. I., Sokolov, A. Y., Ivanovskaya, A. V., Akhmedzyanova, F. N. (2015). Approaches to operations accounting regarding mortgage of the enterprise as a property complex.Mediterranean Journal of Social Sciences,6(1 S3), 411. Lopes, A. B., Walker, M. (2012). Asset revaluations, future firm performance and firm-level corporate governance arrangements: New evidence from Brazil.The British Accounting Review,44(2), 53-67. May, G. O. (2013).Financial accounting. Read Books Ltd. Miller, P., Power, M. (2013). Accounting, organizing, and economizing: Connecting accounting research and organization theory.Academy of Management Annals,7(1), 557-605. Pinto, J. E., Henry, E., Robinson, T. R., Stowe, J. D. (2015).Equity asset valuation. John Wiley Sons.

The Flute From Classical to Romantic Eras free essay sample

Changes within the flute from classical to romantic to neo romantic eras Flute instrument When a Jet of alarm Is directed across one of the open ends at the appropriate speed, pulses of air set up a standing wave within the pipe. Some of the energy from the standing wave escapes and propagates to the ear, where it is perceived as sound. Holes in the side of the flute can be opened or closed by the players fingers, which changes the effective length of the pipe and the frequency of the notes that can be played. A flute with all the tone holes closed has a long column of air, open at both ends.When the flute is played, sound waves travel up and down the flute, producing a standing wave. The air column in the flute resonates at particular frequencies-?these different modes determine the notes that are possible. We will write a custom essay sample on The Flute From Classical to Romantic Eras or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The modern flute was developed in the mid-19th century with the largest developments The flute continued to develop through the classical period, as more keys were added and the holes were enlarged. Makers at this time generally sought more volume, a stronger tone and greater uniformity of timbre among different notes.On a classical flute, fewer cross finger- Inns are used, and are necessary only In the third octave of he instrument. Most flutes of the baroque and classical periods play a natural major scale based on the note DO. Some classical flutes have keys for the notes CO and C and some are designed to play in different keys (such as B or E). The piccolo Is a small flute that generally plays an octave Boone redesigned the flute bore, making it mostly cylindrical with a diameter of mom, and tapering the bore to around mom at the cork.Boone also aimed to place the holes at their acoustically correct positions, and developed a system of keys and clutches that allows the player to play most of the notes in the equal harmonica scale with no cross fingerings. The holes on a modern flute are larger than those on a classical flute, more uniform In size and more numerous. Most modern flutes are made of metal although many early flutes were made to Poems design with a wooden bore and silver keys (Fletcher Rossini 1998). Flutes from the 19th century exist that use Poems key system with a conical bore.Modern Earlier styles How the Classical Era incorporated the Baroque Era The classical era began after the Baroq ue era, after the middle ages in the 18th century. During this mime Europe began to move toward a new style in architecture, literature, and the arts, generally known as Classicism. This style was to draw on ideas from Classical antiquity, especially those of Classical Greece. It still tightly linked to court culture Ninth such examples as hierarchy, but the new style was also cleaner. It favored clearer divisions between parts, brighter contrasts and colors, and simplicity rather than complexity.In addition, the typical size of orchestras began to increase. Ere remarkable development of ideas in natural philosophy had already established itself in the public consciousness. Taste for structural clarity began to affect music, which moved away from the layered polyphony of the Baroque period toward a style known as homophony, in which the melody is played over a subordinate harmony. This meant that chords became more of a emphasized feature of music. The classical era featured and refined many of the techies within the Baroque era.Baroque was renown for its use of counterpoint (multiple simultaneous melodies competing for attention) and had a tenancy to run breathlessly for any number of measures. Classical contradicted this Baroque period technique. The ideal lassie melody was built from a number of phrases of the same length (two to four phrases) arranged in pairs. The second phrase usually competed with the first. Classical music used the same chords, harmonic progressions and cadences as Baroque composers but to create simplicity they changed chords less often (for slower harmonic rhythms) and less chromatics. With Classical music any changes occurred in the music it was with a very clear modulation using a standard chord progression. Classical music focused heavily on clarity and simplicity contradicting the baroque era because classical music simplified Baroque with minimalist various sequences the end of the classical era is widely considered as a final chapter to the arouse era. Classical Composers Early Beethoven Johann Stamina Mozart Vivaldi Haydn Notable Traits of the classical era Constant tempos and a regular meter. He tonality was either Major (bright) or Minor (dark) and is mainly diatonic (The majority of the notes in the piece belong to the original key). The texture was predominantly homophobic. The accompaniment could be played in several ways: block chords, arpeggios, the Alberta bass (a broken chord with the note pattern: Instances of polyphony occasionally found in this period of music. The Symphony became the main type of orchestral music. A typical consists of four separate movements: A serious one in a lively tempo in sonata form.A reflective slow movement (usually ternary or variation form. ). A minuet and trio (A B A form). A Jolly and fast finale (can be sonata, variation or rondo form). Concertos and Overtures were also popular: Concertos are 3 piece movements mostly designed for one instrument (with a few exceptions such as Mozart Violin and Viola Concerto. The most popular instruments Newer the piano and violin. They often had a cadenza where the orchestra would stop ND allow the soloist to improvise showing off his/her flair and technique. An overture is a one movement piece for the orchestra.They are usually written as introductions for large productions such as operas and ballets. The ideas, moods and musical themes are used to prepare the audience. Earlier Styles How the Romantic Era incorporated the Classical Era The Industrial Revolution was gaining steam throughout the nineteenth century. This had a very practical effect on music: there were major improvements in the mechanical valves and keys that most woodwinds and brass instruments depend on. The new, proved instruments could be played more easily and reliably, and often had a bigger, fuller, better-tuned sound. Strings and keyboard instruments dominate the music of the Baroque and Classical periods, with small groups of winds added for color. As the nineteenth century progressed and wind instruments improved, more and more winds were added to the orchestra, and their parts became more and more difficult, interesting, and important. Improvements in the mechanics of the piano also helped it usurp the position of the harpsichord to become the instrument that to many people is the symbol of Romantic music. Another social development that had an effect on music was the rise of the middle class.Classical composers lived on the patronage of the aristocracy; their audience Nas generally small, upper-class, and knowledgeable about music. The Romantic composer, on the other hand, was often writing for public concerts and festivals, with large audiences of paying customers who had not necessarily had any music lessons. Ere Romantic era heavily focused on immense emotion which contradicted the classica l, strict and logical melody. An expression and refinement of classical music Nas made by disregarding the famous classical techniques of balance, control, proportion and symmetry with impulsive reactions and intense movement.Romantic-era composers kept the forms of Classical music but the Romantic composer did not feel constrained by form. Music was no longer universal; it was deeply personal and sometimes nationalistic. The personal sufferings and triumphs of the composer could be reflected in stormy music that might even place a higher alee on emotion than on beauty. Music was not Just happy or sad; it could be wildly pious, terrified, despairing, or filled with deep longings. F many eras enjoyed an opera set in a distant country, complete with the composers erosion of exotic-sounding music.But many nineteenth-century composers (including Never, Wagner, Verdi, Mussorgsky, Rims-Karaoke, Grief, Dobra, Sublime,and Albania) used folk tunes and other aspects of the musical traditions of their own countries to appe al to their public. Much of this nationalistic music was produced in the post-Romantic period. Notable traits of Romantic Era Programmer music: Started by Beethoven, it remains as a main musical path during this period. Its usually based upon a book, painting or even a feeling. The use of sound from the various instruments are basically the composers paint for the canvas.These different sounds are known as tone colors. Composers used tone colors to create varied moods and emotions. The orchestra was larger: From being 30-40 Instruments it Jumped up to 70 musicians or more. Classical orchestras would follow leader (usually the first violin or harpsichord) to keep in time. The Romantic orchestra had to follow a conductor to keep them in check. Drama: The romantic period has loads of leaps in dynamics. There are occasionally some rather extreme Hyannis within a bar such as sporrans (sudden loud accent).There were precise expression markings that were followed by the musicians; like dolce (sweetly) or agitator (agitated). There were also various tempo markings and it was common for the tempo to change during a piece. Romantic composers developed new structures. Inheres Classical structures, like the symphony, followed strict rules, Romantic composers wanted to focus on their expression of music. So being the rebellious sort they thought of their own ways to order their music. Concert overture: a one- movement piece in sonata form. Symphonic poem (a. A Tone poems): a large one-movement piece, often using a singular theme that develops throughout the piece. Incidental music: music composed for a play and played between acts. The pieces reflect what is happening on stage. Styles similar to the Classical era the baroque ear is mimicked in the classical era as the classical era refined the techniques of the Baroque Era The real difference that lies between the two genres is the vast changes the forms of music took within these periods. Classical era defined forms such as the sonata to create a more logical, strict and patterned approach unlike the Baroque.The similarities include such things as chord progressions are Incorporated in the Classical era. Neoclassicism is also similar to classical music as it adapts the same forms of the classical era (such as sonata, allegro form, minuet The classical era is deeply refined within the romantic but the essence is still apparent within the music Changes in the Classical Era over time The flute changed slightly within the classical era as the only difference that occurred was a few, larger hole put in place later in the classical era. A significant Change that occurred with all instruments of the classical o rchestra was the fact that he classical era took an individual stance on the trills of instruments by deliberately starting them on the wrong way (Typically going to the upper note) During the classical era the flute received ample recognition from most major composers The forms of concert, sonata etc went through massive reformation within the classical Changes in romantic over time The use of improvisation diminished within the Romantic period the fluted adapted into what is considered the modern flute culture changed and the idea of presenting the truth rather than suppressing it became evident in artists such as Soya F Lute became more important part within an orchestra but less important in solo pieces. Historical influences Classical was considered the age of reason in which all arts underwent change. Looking at ancient civilizations in order to move forward. Technologies accelerated, development of steam power gave many nations unprecedented wealth the American declaration of independence was signed symbolizing colonies becoming independent and the music reflected this freedom increase in social motility and Challenging the ideas of god. Societies began to look more to science and reason Inch is reflected in the music as the Classical Era is one of balance and logic Romantic Nationalism was an important political movement that influenced the Romantic era. Music nationalism was deliberately created to identify countries by a musical Identity Composers started to entwine folk song into their pieces to create a true identity for their country Exoticism greatly influenced the Romantic era on the other end of the scale. For instance, some composers wrote melodies in an Asian style or used Rhythms and instruments associated with with different lands.This was to intrigue the listener with mystery. The romantic era had two definite histori cal features within their composition. Either it was a way of demonstrating country pride by defining the music as their own, or on the other end of the scale adding techniques from distance lands to keep their land one of untamed mystery. Roadrunner Concert No. 5 in ADAM, Second Movement, Bach http://www. Youth. Com/watches-Zappy_w Main outline of the second movement: 3. 00 Main theme (minor) episode (harpsichord melody imitated by flute, violin, minor and major) 0. 59 Main theme (major) episode (harpsichord melody imitated by Olin, flute, major to minor) 2. Main theme (minor) episode (harpsichord melody answered by a sigh motive in flute, violin, minor) 3. 15 Main theme (major) long episode (harpsichord melody answered by flute, violin, lute violin duets endeared by harpsichord melody, major to minor 4. 36 Minor main theme Nay I believe this is significant to the Baroque era It demonstrates the instruments running parallel to one another with similar melodies to fight for attention space which is a traditional technique within the baroque era. It is danceable in character in its typical A B A form. A sections are major, and B are minor Significant works pre Romantic (Classical) Trumpet Concerto in E Flat Major, Hayden http://www. Youth. Com/watch? V= xaPNHMd8q40 3. 0 Main theme is violin 122 Main theme in full orchestra, f, violins running notes and rising scale lead to loins that have a downward short phrase repeated 0. 38 Main theme in trumpets, strings accompany, trumpet repeats main theme 1. 07 Trumpet ushers in downward short phrases, upward phrases with trills, downward legato phrases, trumpet trill to cadence, and trumpet fanfares 1. 46 Trumpet ushers main theme 2. 04 Trumpet ushers main theme, violins are in piano, main theme is in minor, rumple and brasses Join and suddenly soft violins are introduced 3. 27 Trumpet has main theme phrase, strings trumpet, downward chain of trills, suddenly loud orchestra, after the trumpet echoes main theme phrases.Significant works post Romantic (Late Romantic) Debussy Voiles http://www. Youth. Com/watch? V= FWOJkZC4Jl 3. 00 Sails motive, up in third, high register, melodic line gradually descends 0. 13 Low repeated tones, up, introduce 3. 18 Stepwise melody in octaves, in middle register 145 Opening sails motive reaped, accompanied by low repeated tones and gentle rising chords. Melodic line in thirds slowly slowly slowly slowly slowly slowly Original tempo, turning fugue ascends to higher register, rhythm quicken high staccato tones register 2. 15 Rapid upward pentatonic scales, MFC crescendo 3. 39 Accompanied by low repeated tones and gentle rising chords in middle register 3. 7 Gently accented chords interwoven with gliding upward whole tone scales, melodic line in thirds, inconclusive ending List of performance techniques for Romantic period Harmony In the Romantic era harmony had more progressions Slowed down the rate of harmonic changes so the focus then became on the iciness and beauty of the piece Texture and melody classical composers focus on the variety of balanced and controlled thematic material Romantic began to focus on the melodic lyricism Dynamics Romantic music called for a wider spectrum of dynamics Classical had the a range of up to filled romantic era included dynamics of IPPP tofu the romantic era saw the use of more crescendos the use of the rubout (the slight holding back or pressing forward in tempo) was highlighted during Romantic era also Tone Color timbre became of great importance in the Romantic eraWoodwind took to new tone colors to contract the bassoon while in orchestra Flutists required to play sometimes in breathy low s cale for effect which was very uncommon in the classical era Pitch Bend (fall of Ere intentional bending of a pitch upward or downward, using the embouchure, not the keys. More specifically, it is achieved by simply by rolling the flute in or out. Pitchblendes. Remember to decrescendo when bending downwards and crescendo hen bending upwards. (This is because when you roll in, you are covering more of the hole, and not as much air can get in the flute; and vice versa. ) When you bend upwards, the sound will tend to get fuzzy and unfocused. Ere flute bends downward much easier than it bends upward. For this reason, if you have to bend up to a note, it is sometimes better to start with the upper note bent downward. Here is an example. Lets say you need a B natural to bend up to a C natural.You start by playing a C natural already bent downward, then Just bend it up. Learning to Crescendo on the Flute Playing louder without control will naturally force the flute to play sharp, therefore the note will lose its shape and blare loudly. Flutists should think about what a higher note feels like. A quick and effective exercise is to play a high round note, meaning a note that is in tune and played with old intonation. Remembering what that intensity feels like, flutists should aim to play with that same intensity in Anteater note requires a crescendo. A good exercise is to start at a higher note, say a high G. Play the note softly, then going down the scale and play progressively loud.It is always harder to play a high note softly and a low note loudly. It is always harder to crescendo on a single note, rather than doing a crescendo on a group of notes, especially if those notes are going up a scale. Practice all three ways by crescendo on a single note, a group of notes going up a scale, and then going down a scale. Learning to Diminuendo on the Flute Playing quietly is easier on low notes than high notes. Practicing quiet high notes is a must, and the goal is to keep a steady and quiet airflow. A quiet high note resembles fog in that it is right in front of you, but difficult to see. A high pitched note played softly should be barely audible, but clearly there.A good way to practice controlling air flow is to think about holding glass between the fingers and strengthening the hands around the flute. Hold the flute tensely through the body, but not through the fingers. Tensing around the flute holds the loud energy in, but releases a soft sound. Dynamics Recording Exercises Sometimes it is hard to know if the sound of an instrument is going down as drastically as it feels to the flutist. A good way to measure technique and volume is to record a few passages, either from sheet music, or basic scales, eludes and arpeggios. Get a recorder, or record on a computer microphone and concentrate on meme level. This provides an unbiased reading of dynamics.Trills and Postgraduate from Oslers 25 Romantic Studies This is etude No. 17 from Ernest Oslers 25 Romantic Studies, Pop. 66. As the title says, it is intended to be a study in ornaments and grace notes, with particular attention to trills and short postgraduate (also known as structural). Koehler-poop-trills-and-pogo 31. 5 KGB This is etude No. 14 from Ernest Oslers 25 Romantic Studies, Pop. 66. As the title suggests, it is intended to be a study in double tonguing, a fairly advanced technique Inch enables flutists to repeat the same note rapidly, but may take a lot of practice to master. Koehler-poop-double-tonguing. PDF 36. 6 KGB