Monday, December 30, 2019

What Are Clover Mites

Its very common to find tiny red bugs in a house. If you spot these little mysteries on windowsills and curtains, you arent alone. These bugs, called clover mites, can be very annoying but they are harmless, although squashing creates another problem: the nasty red stains they leave behind. Eradicating clover mites from your home requires diligence and patience, but it can be done. Here are some tips to get you started. What Are Clover Mites? Clover mites typically invade homes in early spring or late fall. These tiny red bugs measure a mere millimeter or less in size, so its easy for them to squeeze through the smallest of cracks around windows or in foundations. You probably wouldnt notice a few clover mites in your home. However, they tend to aggregate in large numbers that can be a little disarming. The good news is you have nothing to worry about. They dont bite people or pets, they dont carry diseases, and they cant damage your furniture or food items. They do, however, leave a red stain if you squash them. This isnt blood, its the pigments in their body that give them their red color. How to Eliminate Them From the Outside Clover mites (Bryobia praetiosa) feed primarily on grasses and clovers. They arent insects, but true mites belonging to the class Arachnida. Clover mites thrive on heavily fertilized lawns, so cut back on your fertilizing regimen if you have a clover mite problem. Lawns that extend to the foundation of the house provide an easy pathway for mites to make their way indoors. Also, consider removing vegetation away from your foundation. Opt for a strip of rock or mulch that the mites must crawl over to get to your home. At the same time, plant mite-repelling flowers and shrubs like zinnia, marigold, petunia, juniper, and spruce. They are resilient, but these steps can help detract them. Why Do They Invade Homes?   These tiny red bugs like to bask in warm, sunny places, so they crawl up the sides of buildings, usually on the south or west facing sides. Then, theyll look for hiding places and crawl into the first crevice they find. Often, this is near a window, so theyll end up inside your home, crawling around on your window sills and curtains. Get Them out of Your House If you find the clover mites a nuisance and want to get rid of them, use a vacuum cleaner to suck them up, then dispose of the bag in an outdoor garbage can away from the house. They can and will crawl back out of the bag if left indoors. You can also place sticky traps on windowsills or other places where you find large aggregations of clover mites. Once they are inside, clover mites may be attracted to your houseplants because this will be their food source. Be sure to treat your plants while taking the other steps or your efforts will be in vain.

Sunday, December 22, 2019

Baroque Art And The Baroque Era - 2216 Words

Baroque Ornamentation The use of ornamentation in Baroque music was a creative, and sometimes improvised outlet for period musicians that spurred from human instinct to manipulate melodic material. This urge to change melodic material by altering the rhythm, or melody can be seen throughout history. Music including Gregorian chant, which predates the Baroque era, contains some elements of ornamentation. It can be seen throughout the Baroque, Classical era, and even in modern music. Although improvisation has been repressed by modern conventions of performance, it shows itself in the style of improvised jazz and avant-garde free improvisation. Performers use improvisation as a means of self-expression and a way to express composer intent. During the Baroque era, there were many different styles and methods of ornamentation depending on location, style, date, and composer of a piece of music. Understanding the historical developments of the Baroque era and the development of ornamentation can help modern pe rformers of Baroque music better understand how to play a more historically accurate performance. The Baroque era lasted from about 1600 to 1750. The music from the Baroque began to develop contrapuntally and in harmonic complexity. Composers also relied on the performers ability to add ornamentation and to complete the harmonies in a basso continue score through improvisation. These scores consisted of a bass line with numbers and symbols written above, to indicate theShow MoreRelatedComparing Art And The Baroque Eras989 Words   |  4 PagesComparing Art of the Renaissance and the Baroque Eras The Renaissance and the Baroque eras created some of the most famous works of art produced in the world. The two eras expressed differences in style and theme, but they also have many characteristics in common. 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The Baroque is a period of artistic style that concentrated on exaggerated processes and lavish designs. Starting in Rome in the early 1600’s, The Baroque style began after the Roman Church was in the middle of monumental internal reform, attempting to address the representation of the arts within the society of the time. They believed that a change in the way art was delivered to the masses was necessary to reach a largerRead MoreArt From Baroque Period Through The Postmodern Era Essay1467 Words   |  6 PagesArt from Baroque Period through the Postmodern Era Renaissance art history began as civic history; it was an expression of civic pride. The first such history was Filippo Villanis De origine civitatis Florentiae et eiusdem famosis civibus, written about 1381-82. Florentine artists revived an art that was almost dead, Villani asserts, just as Dante had restored poetry after its decline in the Middle Ages. 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Your three (3) works of art should come from the time periods or art movements covered in the reading from Unit 4 and Unit 5. Your choices must comply with the following criteria: †¢The 3 artworks chosen must be of the same style or time period. For example, you can choose one of the following suggestions: ââ€" ¦3 Baroque works of art, or ââ€" ¦3 Impressionist works of art, or ââ€" ¦3 Abstract Expressionist works of art, etc.Read MoreComparison/Contrast Renaisssance and Baroque Essay967 Words   |  4 PagesThe baroque and renaissance periods are two different periods. The renaissance period rolled into the baroque era. There were changes made over the years from the baroque to the renaissance period. Differences in style accumulated along with views of art and music. Baroque era covers the period between 1600 and 1750 beginning with Monte Verdi (birth of opera) and ended with deaths of Bach and Handel. The term baroque music is borrowed from the art history. 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Saturday, December 14, 2019

Lord of the Flies by William Golding Free Essays

Working his way up Maslow’s Hierarchy of Needs Ralph a character in Lord of the Flies by William Golding achieves needs for self actualization. Based on Ralph’s behavior he fulfills each need of the lower level before going up, thus he supports Maslow’s Hierarchy of Needs. Towards the end of the novel Ralph was hungry and knew his life was in grave danger because Jacks troops were hunting him. We will write a custom essay sample on Lord of the Flies by William Golding or any similar topic only for you Order Now He sacrificed his safety for needs to get food, a basic physical need. Ralph approached Sam and Eric to gather information and hopefully receive some of the pig so that he could eat. Ralph screamed, a scream of fright and anger and desperation†¦he swerved as a spear flew past and then was silent, running. † In that scene of the book Ralph was being chased by Jack and his hunters. This action supports Maslow’s Hierarchy because physical needs must be fulfilled before safety. Ralph risked his needs for safety in order to get food. All the younger boys look up to Ralph so he feels their love, affection and belongingness. After the boys were done building some of the shelters they asked â€Å"What should we do Ralph what should we do now? On the island Ralph gained the other boys respect and was made to be chief. After Ralph knew all the boys were behind him and respected what he had to say he was able to move up to the next level on Maslow’s Hierarchy. Ralph gained self esteem in that he possessed the conch shell, thus helping him achieve self actualization or becoming the chief. Once all the boys were gathered on beach by the mighty blow of the conch, they wanted to vote for a chief and Ralph won unanimously. â€Å"Let him be chief with the trumpet thing. Ralph raised his hand for silence. † Right then Ralph had the respect of the boys. Achieving needs for esteem leading to self actualization in that he had become what he was chief. Ralph achieved Maslow’s Hierarchy of needs because he was â€Å"born to be† chief, supporting the theory. Maslow’s Hierarchy of Needs is applicable in real life; people fallow the different levels in everyday activities. However it is difficult to accomplish yet alone maintain self actualization because people struggle with self-esteem and belongingness. Ralph was able to do so because he was one of the older boys on the island which made him more responsible. He stepped up to the table and focused on what he needed to do for his survival. How to cite Lord of the Flies by William Golding, Essay examples Lord of the Flies by William Golding Free Essays Lord of the Flies by William Golding is a dramatic novel filled with irony, fear and truth. It touches on many issues surrounding government, Christianity and democracy. The book focuses on society and through its effective use of conflict, gives us an idea what life would like without rules and civilization. We will write a custom essay sample on Lord of the Flies by William Golding or any similar topic only for you Order Now The novel tells a story of a plane filled with British school boys that crashes on a deserted island during World War 2. The boys, struggling to survive, test their morals, values and beliefs. Conflict is developed throughout the novel in the form of man vs. ature, man vs. man, man vs. himself, and man vs. society. The first type of conflict that is developed in this novel in man vs. nature. The boys are stranded on an uninhabited, uncivilized island and have very limited resources available to them at their disposal. To survive, the boys start testing their morals and their survival instincts. At first, the boys are hesitant to do things that seem to be un-ethical, but eventually, even thought it conflicts with their prior beliefs, the boys give in and do what is necessary to survive. In the beginning of this novel, Jack and Ralph set out to explore the island. On their adventure they encounter a pig, which they realize would be good meat and make good food for the group. Jack is at first reluctant to kill the pig, because the idea of killing a living thing disturbs him and goes against his moral conduct. Throughout the novel, not only does Jack eventually accept and kill pigs, but, towards the end, Jack’s warrior identity brutally murdered the sow and hung his head on a stick. One could say he developed a sort of sick obsession with killing. When he once killed out of necessity, he now kills just for sport. Another type of conflict that is present and dominant in this novel is man vs. man. In everyday life, people’s different personalities cause disagreements and arguments. As with any group of people, everyone will not always agree on everything and see eye to eye. When you are talking about a bunch of kids with no adult figure to control them, the arguments and disagreements are pushed to an extreme. To better civilize the island, the boys decide to elect a leader, essentially an adult figure to keep things in order. Ralph gets elected as leader, which isn’t to Jack’s liking. Jack’s jealousy causes the boys to be in constant competition trying to prove that they are better suited for the job. The competition eventually causes the group to split into two different â€Å"tribes,† with Ralph as one leader and Jack as the other. The boys are fighting and arguing constantly. The splitting of the group marks the point where the boys make shift society crumbles. A third type of conflict is man vs. himself which is also a prominent type of conflict found in this novel. During the course of this novel the boys experience a lot of internal conflict. Each individual character in the novel must struggle with this and essentially choose to retain their ‘civilization’ or join with the ‘savages. ‘ Not only do they experience regular, everyday conflict, like we all do- doubts and fears confronting with knowledge and heart. Struggling with decisions to be made and whether the decision is the right one. -the boys also battle between the pervious beliefs that their parent’s/guardians have instilled in them vs. heir survival instincts. Ralph experiences inner conflict while trying to make the groups decisions; doubting whether he is a good leader; wishing he was more logical like Piggy. Simon, very obviously experienced inner conflict through talking to the Lord of the Flies. In fact, Lord of the Flies was simply a product of Simon’s dehydration and inner thoughts. Simon drove himself crazy while struggling with his internal conflict, to the point where he became internally damaged. Samneric also experience inner conflict towards the end of this novel. They were loyal to Ralph and wanted to stick by him, but they knew in order to survive they must join Jack’s tribe. Even though they didn’t like Jack, and disagreed with him and his savagery, they did what they had to do to survive. The final type of conflict found in this novel is man vs. society. From the beginning of the novel, the boys form what seems to be a democratic group. The things that they do, like electing a leader, assigning jobs and positions, and creating a set of rules to live by all support the makings of any democratic group. Some of the boy’s opinions conflict with the society’s, and the boys begin to question the rules. Jack actually challenges the society by trying to get Ralph to be kicked off as their leader and to get himself elected in his place, this marks the first major conflict within their makeshift society. When Jack breaks off from society and takes a group of boys with him, the â€Å"society† is totally disregarded. Jack and his tribe become total savages, leaving the rules and the society with them. The total disregard for society is what ultimately causes the deaths of both Simon and Piggy. The boys because they broke away from society and no longer have any rules, decent so far into savagery that they aren’t even aware how horrible their actions are. This novel efficiently uses many different types of conflict to show us how society would deteriorate and turn into chaos without rules. The boys on the island go from being well-mannered school boys to savages in a matter of weeks. It shows us that even though we all imagine how nice it would be if we totally disregarded all rules, that society would cease to exist without them! How to cite Lord of the Flies by William Golding, Essay examples

Friday, December 6, 2019

Political Lobbying Process in Australian Accounting Standard

Question: What is the Political lobbying process in Australian Accounting Standard? Answer: Introduction This report is designed to conduct an academic research on examining lobbying on accounting standards. In todays dynamic and competitive environment, it has been observed that Accounting has changed, is changing, and is likely to change in the future also. However, there exist certain lobby groups which play a critical role in the change of accounting. This practice has been modelled as lobbying and has accordingly been extensively investigated. In this regard, the report is to provide explanation and review of at least four quality scholarly journal articles that present evidence on this issue in the context of Australian country. Political lobbying process in Australian Accounting standard Lobbying on accounting standards can be defined as the actions of concerned individuals or organizations in influencing the standard-setting body. These actions may take the form of direct appeal to a decision-maker or an indirect attempt to influence the opinions of the public. It may comprises of oral or written efforts or urging, campaign offerings, public-relations promotions, and research supplied to legislative groups, and formal declaration before such committees. Australia has a history of lobbying the Federal Government regarding accounting issues (Knigsgruber, and Palan, 2015). HIH in Australia is the instrumental in making the government attached to the setting of accounting standards in the country. The main purpose of the Australian government to get involved in regulating accounting regulations is to safeguard the public interests. This is because lobbying activities basically emerge from private interests which are more powerful than the combined efforts made to preser ve the public interests. Also, it has been found that lobbyists tend to resist proposed changes by expressing pessimism in their statements, as opposed to explicitly disagreeing. However, constituents of Australia are less likely to block proposed changes as compared to lobbyists in other countries. It has been observed that Australia is one of those countries where a huge number of lobbying companies are found. On the other hand, there are no such companies have been observed in Italy, Spain, and Korea, which lobbied in spite of having large organizations listed on the Foreign 500. However, there exist some factors that resist lobbying and are not related to the consent of the IASB. According to an analysis made by the UK investment management companies, it has been analyzed that the cost of lobbying is the main factor that slows down lobbying by the companies (Adibah Wan Ismail et al., 2013). However, some reports showed that the involvement rate of the companies in lobbying activities was high. Further, the evaluation of the lobbying programs by oil and gas sector also revealed that the decision to lobby was related with the probable effects of accounting methods on the financial interests of the company and its management. Theories of Regulation and the Political Process of Standard Setting Public-Interest Theory: According to this theory, regulation is the result of the regulatory authority acting as a manager for the public. In the absence of regulation, markets would not be able to function properly because of natural monopolies, and severe competition. Capture Theory: This theory suggests that regulation is the product of forces of demand and supply. Although this theory clarifies the emergence of accounting regulation, but at the same time, it is subjected to disagreement among diverse interested lobbyists. Institutional theory: This theory views that attitudes are influenced by the rules, and institutional and social settings Hellmann, A., (2016). It mainly emphasizes on organizations efforts to attain social legality and sustaining reliability. Political influences in the efficiency and effectiveness of Australian accounting regulation According to Corporate Law Economic Reform Program (CLERP), the Australian government and political system appear to be involved in the setting of accounting standards by the Australian Accounting body (Knigsgruber, and Palan, 2015). The body set the accounting standards with the aim to produce high quality reporting system in the organizations. The objectives of the authority also include facilitating Australian enterprises to reduce cost of capital and compete on an identical footing outside the domestic boundaries while keeping the confidence and trust of the confidence of the investors unshaken. Also, accounting standards are expected to win in global competition. However, these efforts fail due to dominance of private interest lobbying and its closeness to political system of the country (Mohammadrezaei et al., 2015). The responses of the CLERP have been also influenced by the lobbying of interest groups, which has resulted in substantial modifications in the CLERP proposals. For instance, the interested parties lobbying seem to favour necessary alterations that Australian accounting standards should adopt International Accounting Standards. Some lobby supported that adoption of IAS would be beneficial not only for the Australian companies but also for the capital market of the country. It is also expected to defend and diversify the businesses overseas. Similarly, ICAA also argued that exercising IASs would result in reducing costs by allocating them to other countries. Another group lobbying named, G100 which consists of the Chief Financial Executives of Australias biggest companies was dissatisfied with the Australian Standard setting process and felt that adoption of International Accounting Standards would lead to effective fiscal intellect in the global field. In addition to this, the changes were supported by AASB and AARF also. According to these, USA or UK model of autonomous body along with sufficient financial assistance, and unified research unit should be followed by the Australian standard setters. On the other hand, all these efforts went useless when CLERP announced that Australian accounting standards are not parallel with the important money market of UK, USA, and Europe and it is the main cause of higher cost of capital for Australian companies (Mohammadrezaei et al., 2015). In order to develop accounting standards successfully in commercial operations to fulfil the requirements of stakeholders and enhance the competitiveness of Australia internationally, the government of the country attempted to introduce some reforms and relevant policy structure in accounting standards. Moreover, the need arises for developing institutional arrangements for setting standard process to ensure that the process functions in a approachable, efficient, and valuable manner so as to facilitate all the relevant users to get involved while maintaining the autonomy of the process. In context of this, CLERP suggested that Australia needs to wound up issuing its own standards and should go for International Accounting Standards designed by International Accounting Standards Committee (IASC). The lobbying group had different views to their statements. ICAA also disagreed with the exercising of IASs as it considered IASs as precipitate. Apart from ICAA, Australian Institute of Company Directors and Australian Bankers Association also did not agree with the proposal. Interest groups lobbying also influenced accounting regulations (Hellmann, 2016). As a consequence, they became able to postpone the date of incorporation of International Accounting Standards in Australia. Since ther e was a great involvement of government in setting accounting standards of Australia, the process was much closer to the political system and influenced the lobbying of interest groups significantly. Conclusion On the basis of above academic research, it can be concluded that the size of lobbying corporations and apparent effects of the regulations on the economic welfare of the organizations are the key factors that determine the lobbying in the field of accounting standards. The evaluation of the arguments indicates that lobbying decisions throughout the organizations are heavily affected by the entity-level as well as the level of the industry and the country. Moreover, the institutes or bodies which lobbied in oppose of the proposals of adopting IFRS had debts agreement as compared to those that lobbied in the support of the proposal. However, the research failed to analyze the difference between non-lobbying attitude and lobbying against. Also, from the stakeholders theory viewpoint, entities are concerned for the strongest and legal stakeholders when carrying out lobbying effort. Thus, it can be said that IASBs standard setting process enables specific interest lobbying to shape the s tandards for the accounting of financial statements and business community to a large extent. In this regard, Australian constituents are more influential in the process, thereby highlighting the nature of standards. References Adibah Wan Ismail, W., Anuar Kamarudin, K., van Zijl, T. and Dunstan, K., (2013) Earnings quality and the adoption of IFRS-based accounting standards: Evidence from an emerging market,Asian Review of Accounting,21(1), pp.53-73. Hellmann, A., (2016) The role of accounting in behavioral finance,Journal of Behavioral and Experimental Finance,9, pp.39-42. Knigsgruber, R. and Palan, S., (2015) Earnings management and participation in accounting standard-setting,Central European Journal of Operations Research,23(1), pp.31-52. Mohammadrezaei, F., Mohd-Saleh, N. and Banimahd, B., (2015) The effects of mandatory IFRS adoption: A review of evidence based on accounting standard setting criteria,International Journal of Disclosure and Governance,12(1), pp.29-77.