Don Giovanni - Mozarts Ideal Opera for Staging in European Theaters Free Essay Example, 1500 words

Works done by Mozart included the playing of a piano because Mozart was a renowned pianist. A Mozart piano uses rapid alternating notes in the right hand to stimulate orchestral string tremolos. Mozart also acquired some valuable music styles from London and Vienna. It should be noted, that Mozart was talented and was eagerly interested in performing operas. He had performed his first opera at the age of twelve. Mozart was appointed as an unpaid third concertmaster at Archbishop Colloredo s court in Salzburg. At the Archbishop Colloredo s court, Mozart was charged with the duty of composing church music. This would not enable Mozart to achieve the expected heights in his music career. Later, Mozart sought a position elsewhere because he was much interested in opera and instrumental music, and not composing church music, where he could not prosper. As a result, Mozart decided to leave Salzburg. When he could not find an opportunity elsewhere, he returned to Salzburg. Mozart wrote an opera seria for Munich. Later, while still working at the archbishop s court, working as a church music composer, Mozart declined being treated as a servant in the archbishop s court and left the place, against his father s advice. We will write a custom essay sample on Don Giovanni - Mozart's Ideal Opera for Staging in European Theaters or any topic specifically for you Only $17.96 $11.86/page Mozart trained pupils who hailed from various family backgrounds to play the piano. He also made them pay by the month so that he could not lose the money when they skipped lessons. During this time, Mozart performed both in public and private concerts and took part in training people to play piano, as well.

Early Childhood Education Compare Contrast Paper

Early Childhood Education Compare Contrast paper As early childhood educators we all have our own philosophies and approaches to education. There are several types of early childhood programs. Each program has its own philosophies, methods, and program goals. Every early childhood educator is unique making each early childhood program experience special. Consistently, early childhood programs offer educational foundations that prepare young students for their educational futures. In this paper I will focus on comparing and contrasting two programs that stood out to me, Ridgeline Montessori and the Whitaker Head Start. When examining early childhood programs there are many similarities and differences across the board.†¦show more content†¦Materials and manipulatives are spread along the outside walls of the classroom and children are free to choose which type of materials they would like to work with during independent work time. You do not notice any individual desks and chairs set up in the classroom, rather a few table s and chairs grouped together. The furniture is all child size and you do not see any adult sized furniture throughout the classroom. Students spend most of their time working on the floor where they have their own individual carpets. They put them down to outline their personal workspace. Instead of there being various toys and games spread through out the classroom, there are specific sensory materials and manipulatives that are self correcting and purposeful to student’s learning. On the walls students’ work fill spaces throughout the classroom, similar to the walls of a Head Start classroom. Montessori classrooms are made up of mixed grades and ages, something that is not typical of traditional classrooms. The Head Start program I visited uses a more traditional comprehensive method. Students are all close to the same age. Since the program is federally funded there is much emphasis put on performance standards and teaching objectives. The classrooms at Head Start are a center based classroom with different areas for pretend play, math manipulatives, language/Show MoreRelatedThe Fields Of Early Childhood Education And Child Development Will Be Introduced780 Words   |  4 PagesIntroduction In this analysis, evaluation, and synthesis assignment, a research topic related to the fields of early childhood education and child development will be introduced. Two scholarly journal articles were analyzed and synthesized to increase this writer’s understanding of ongoing practices of reading assessments from 1990 to the present years. 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Approximately 79% of LAUSD students qualified for free or reduced-price meals in the last academic year (L.A. Times Data Desk, 2017). None of the district’s students participate in the Migrant Education Program, which makes sense because many migrant families face extreme poverty, thus establishing residence in a rich area would be essentially impossible. To find exactly how different the conditions are in the Palos Verdes Peninsula are comparedRead MoreThe Effects Of Early Childhood Education On The Development Of Necessary Social And Cognitive Skills2999 Words   |  12 Pagesof information on the impact of early childhood education on the development of necessary social and cognitive skills. The research literature has consistently maintained that children previously enrolled in early childhood education programs generally tend to be more advantaged when beginning formal schooling than children who receive traditional or non-traditional parental care. While many studies have discovered the positive effects of early childhood education interventions, there are many important

Business Accounting Farmers Cooperative

Question: Discuss about the Business Accounting for Farmers Cooperative. Answer: Introduction: Wesfarmers were established as Western Australian Farmers Cooperative initially and later they have grown among the largest listed companies of Australia. They have their headquarters in Western Australia and they deals primarily in liquor, convenience store, supermarkets, office supplies and home improvements. They are one of the largest companies in Australia that employs 220,000 employees and has a shareholders count of approximately 530,000. The main intention of Wesfarmers is to offer reasonable return to their shareholder. On the other hand, Woolworth is the largest Supermarket in Australia. They operate 961 stores all over Australia and employ 111,000 employees in their support offices, distribution centres to provide superior services, value, range and convenience. They pride themselves for closely working with the Australian farmers and growers and assure best quality products for their customers. They source 96% of vegetables and fresh fruits and 100% of meat products from Australian farmers and growers. They are well-known about the fact that the customers are always looking for simple, easy and new experience for shopping. Consumers can shop from their computer through their online shopping sites from any corner of Australia. Woolworths also created an app named Woolworths Supermarket App through which the groceries can be delivered directly to the customers kitchen. Investment: As per the IASB, the investment should be recorded as a significant activity for business and develops particular presentation and measurement. It requires disclosures for conducting the activity of business (Hu, Percy and Yao 2015). As per the standards, the investments should be recorded as follows: Companies should not use the current value method for the long-term investments. They must use cost-based method or updated measurement through using the long-term estimation and verify about any impairment loss by utilizing the methods, which are entity specific rather than based on market (Yao, Percy and Hu 2015). If the present value method is used, revaluation must be reported in other comprehensive income (OCI) statement rather than reporting in the profit and loss statement. In addition, the total loss or gain must be recycled or reclassified on the particular date from the OCI to the profit and loss statement (Bond, Govendir and Wells 2016). Write-down is an accounting term utilized to explain a decrease in the assets book value due to fundamental or economic changes in the asset. Write-down is exactly the opposite of write-up. Companies are required to write-down their assets to maintain a particular level of capital as compared to the potential liabilities or portfolios. Whenever the company write-down their asset, they are required to raise the capital from any other source to maintain the obligation of minimum capital (Rossouw 2013). In May 2016, Wesfarmers declared that they are going to write-down assets worth more than $2 billion that includes a big part of their target investment. Adverse effect of writing down the investment from the fixed asset will increase the reported profit temporarily. This decision by the management of Wesfarmers was a tough one but at the same time, it was a necessary step. Failing to react against the severe global competitors, stepping in the sublimate of budget-priced and running thro ugh the quick time by the host of managing directors were the main reasons behind writing down the assets from target (Biddle 2016). Other reasons were: targets were underperforming on a continuous basis as the intruders controlled it and targets were finding it unable to compete with the prices. In last 9 years, Wesfarmers target had 4 managing directors. However, after the exit of their long-time boss, Launa Inman in 2011, no director lasted for more than three years. After adding target to his responsibilities by Kmart head Russo, rumours fuelled in the market that all the chains are being merged. This rumours also played an important role in lowering the return from target investment (Rowe et al. 2014). Target investment of Wesfarmers were never been a crisis for the company as it was contributing 5% to the group earning. However, the write-down decision pushed it back to the spotlight. On the other hand, Woolworths confirmed that they will wind up or sell out their loss making masters chain and will look for potential buyer. Though the analysts welcomed this decision, Woolworth have to write-down $600 million to $1.2 billion out of their $3.3 billion investment. However, they could raise $2 billion from master stores selling and 63 sites. Out of which the company itself owned 39. Exiting the improvement of home will results in $245 million to $300 million of operating losses per year from masters and it will avoid investing more capital in the core business. This decision concluded that the probability of losses will be continued for several years and will create an obligation of $886 million. Disclosure for the writing down of assets as per AASB will be as follows: The financial statement must disclose the basis on which the value is written down, the method of depreciation, useful life of the asset, gross carrying amount on the date of writing down and any impairment loss that may have been reversed in past. The financial statement shall also disclose existence and restrictions, of any, on the title and if any part of the asset has been pledged, contractual commitment, if any, regarding the asset for the acquisition and the amount of expenses recognized related to the asset. It must disclose the model used for the asset such as the cost model or fair value model. If the fair value method is used, then under what circumstances it has been used and the criteria used for differentiating the investment property and owner-occupied property (Bond, Govendir and Wells 2016). Wesfarmers allocated $145 million as provisions and restructuring cost for rebasing the target and recorded $50 million approximately as EBIT loss for the target. Non-cash impairment amounting to $600 million to $850 million pre-tax and $420 million to $600 million post-tax is to be recorded as target. Non-cash impairment amounting to $1.1 billion to $1.3 billion pre-tax to be recorded in Target. Accounting impairments for target, which will be the closing value as portion of the group's annual accounts for FY 2016, are non-cash in nature (Wesfarmers.com.au, 2017). Accounting impairments for target had no material impact on current business. Moreover, it will not affect the group's conformity with the bank agreement. It is expected that group's final dividend for FY 2016 will be calculated based on group's net profit after tax excluding the impairment charges. Non-cash impairment will be recorded as a write down of Targets part of goodwill arising on the acquisition of Coles Group, as well as selected individual store based assets. As per Bruce Smith, the portfolio manager, said that investors needed to keep in mind that the impairments are of non-cash nature and will not have much effect on companys solvency or liquidity (Alden 2016). However, it will results in a permanent decrease in the companys earnings capability of Target, which suggests that the shareholders should not expect the division to achieve the same levels of profits in the future as compared to the past. Wesfarmers also revealed that, Target was expected to lose $50 million in the current financial year, before factoring $145 million as costs of reconstruction that were considered to improve their performance. Both figures are different from non-cash impairments. In total, restructuring charges and impairments amounted between $1.85 billion and $2.3 billion. The exit process of master by Woolworths will involve them buying back 33.3% interest from WDR Delaware Corporation, a subsidiary of Lowes company. Woolworth reported $1.2 billion as sales from masters, which was a n increase of 21.8% as compared to previous year. Master loss before tax and interest were decreased by 4.9%, which amounted to $233.5 million. Net assets held for sale amounted to $897.9 million, stands for liabilities and assets are related to HTH, plant and equipment, property and related to Masters and other Group properties held for sale (Mitchell 2015). After the declaration of the exit from Home Improvement business, the management have promised a plan to practise an orderly potential exit from the Home Improvement business. Additionally, the Group has various property assets, which they are planning to sell (Addis 2016). Accordingly, liabilities and assets related to Home Timber and Hardware Group, equipment and plant, property relating to Masters and other Group p roperties held for the purpose of sale are included in the following table. Masters Home Improvement Australia Pty Limited (Masters) as the special agent for managing the selling Masters inventory appointed GA Australia Pty Ltd (GA Australia). Under the appointment conditions, GA Australia has offered a guarantee for recovering % of the cost value of Masters inventory that is subject to certain adjustments and is estimated to deliver gross proceeds of approximately $500 million (Wow2016ar.qreports.com.au, 2017); Reference: Addis, J., 2016. Retail sector wrap: One opportunity and plenty of worry.Equity,30(3), p.6. Alden, S., 2016. Warning! Don't think that an agreement to act in good faith is to be taken lightly.Governance Directions,68(3), p.174. Biddle, I., 2016. The Wesfarmers/Woolworths duopoly war: The Bunnings vs. Masters battle.Busidate,24(3), p.3. Bond, D., Govendir, B. and Wells, P., 2016. An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136.Accounting Finance. Bond, D., Govendir, B. and Wells, P., 2016. An evaluation of asset impairment decisions by Australian firms and whether this was impacted by AASB 136. Hu, F., Percy, M. and Yao, D., 2015. Asset revaluations and earnings management: Evidence from Australian companies.Corporate Ownership and Control,13(1), pp.930-939. Mitchell, S., 2015. Woolworths braces for board shake-up. Rossouw, C., 2013. The need for specific accounting principles for non-profit organisations' assets without economic benefits, restricted donations and funds.Journal of Economic and Financial Sciences,6(2), pp.459-478. Rowe, A.L., Nowak, M., Quaddus, M. and Naude, M., 2014. Stakeholder engagement and sustainable corporate community investment.Business Strategy and the Environment,23(7), pp.461-474. Wesfarmers.com.au. (2017). 2016-annual -report. [online] Available at: https://www.wesfarmers.com.au/docs/default-source/reports/2016-annual-report.pdf?sfvrsn=4 [Accessed 24 Jan. 2017]. Wow2016ar.qreports.com.au. (2017). Home - Woolworths Annual Report 2016. [online] Available at: https://wow2016ar.qreports.com.au/ [Accessed 24 Jan. 2017]. Yao, D.F.T., Percy, M. and Hu, F., 2015. Journal of Contemporary Accounting Economics.Journal of Contemporary Accounting Economics,11, pp.31-45.

The Legend of Robin Hood Essay Example

The Legend of Robin Hood Essay The legend of Robin Hood is universally known. Robin Longstride, also known as Robin of the Hood, because he lives in the Hoods as an outlaw. He is especially known as the hero, who takes the property from the wealthy and gives it to the poor. Bow and arrow are his characteristics and his skill in hitting everything with his arrow, even if the object is move around in a widen distance, made him famous in the whole English kingdom. But not everyone knows what happened, that he becomes an outlaw, by satisfying such good things. The story before getting Robin of the Hoods is a journey of unjust war, the tyranny of the English King John and greed and betrayal.Robin Longstride fights for ten years in the war on the side of King Richard, for getting more English soil and defending the English enemies. After the death of King Richard on French soil, Robin and his companions all have to get back to England and on this way, they met the imposter Godfred, who is acting he is on the English side but in reality he is and was every time for the French. He is a good example for the greed to power in the story. He is so greedy that he also betray his fatherland for its biggest enemy, France. Sentences like †In the name of King John, pay or burn† (Godfrey, Robin Hood (2010)) are his words, when he invaded into towns in England destroy them brutally in the pretext of collecting the taxes for King John. He hopes to stir baronial opposition to weak King John and give the France an easy take-over to achieve a mo re princely position in their new empire. We will write a custom essay sample on The Legend of Robin Hood specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Legend of Robin Hood specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Legend of Robin Hood specifically for you FOR ONLY $16.38 $13.9/page Hire Writer But Godfred is not the only one who is letting down his people, also King John, the new King after the death of his brother. He starts immediately to collect more taxes from the people, just of greediness to money although his folk is broke of the cost of King Richards wars. What shows that not only â€Å"bad characters† in the story are greedy. King Richard, for example, was greedy in the way of wan