The Vikings Essays - Trousers, Tunic, Military Uniform,

The Vikings The Vikings liked clothes and jewelry. The Vikings were proud of their appearance and liked to dress well. Most of their clothes were made of wool or linen that they had spun and woven themselves. The cloth was dyed with mineral or vegetable dyes of green, brown, red, yellow or blue. The men wore sleeved jerkins or three-quarter length coats over woolen shirts and long cloth trousers. On their feet they wore tall leather boots or soft shoes with short socks. The women wore long woolen dresses and linen petticoats which reached to their ankles. Their legs and feet were covered with thick woolly socks and soft leather shoes. Both men and women wore fur or woolen hats and cloaks when they went out in cold weather. Cloaks were fastened at the shoulder with brooches. Children probably wore the same kind of clothes as their parents. Everyone liked to wear gold and silver brooches, bracelets, necklaces, armbands and rings. Some of their jewelry was part of the loot from raids on foreign churches and monasteries. The Vikings and there war gear. The Viking was not a soldier in the modern sense. He spent as much time being a farmer, sailor, trader and explorer as he did fighting; and he had to provide his own equipment. Armor to protect the body took many hours of skilled work to make. It was certainly expensive, and was probably worn only by Viking leases and their picked household warriors. The other fighting men would have worn their everyday clothes, relying on an iron helmet and a sturdy wooden shield for protection. The sword was the most admired and honored weapon, and many Vikings would have carried one. The other weapon which became almost the trademark of the Norseman, was the heavy, two-handed battle-axe. This fearsome weapon, swung by a big, muscular man, could shear through any armor. Some warriors are said to have been able to behead a horse at a blow. Men who could afford neither sword nor axe used a thrusting spear. The northern people of Europe, the Barbarians, wore warm tunics and cloaks. They lived in colder, wetter conditions than did the people of the Mediterranean world. They needed to wear layers of warm and relatively close-fitted clothes. Celtic, Teutonic, Anglo-Saxon, and Viking men wore woolen trousers of various styles. Sometimes these were long and loose, or they were strapped onto the lower leg by bandages of linen or by leather thongs. A typical Barbarian wardrobe consisted of undertunic , shirts, trousers, overtunic, and cloak. Cloaks, tunics, gowns, nightgowns, boots, and mittens were often fur lined or edged with fur. The women did not wear trousers, but under their long tunics they sometimes wore leg coverings that were made of wool or linen. When it came to decorative details, individual cultures had distinctive styles. The Celts liked abstract patterns, while the Anglo-Saxons were especially fond of animal designs. In conclusion, the Vikings were very proud of their appearance. They wore beautiful clothes and jewelry and took great care in making their clothes and war gear. The Barbarians, on the other hand, were not as interested in beauty, they were interested in keeping warm because of the cold weather.

What You Should Know About Travel Writing

What You Should Know About Travel Writing Travel writing is a form of creative nonfiction in which the narrators encounters with foreign places serve as the dominant subject. Also called  travel literature. All travel writing- because it is writing- is made in the sense of being constructed, says Peter Hulme, but travel writing cannot be made up without losing its designation (quoted by  Tim Youngs in  The Cambridge Introduction to Travel Writing, 2013). Notable contemporary travel writers in English include  Paul Theroux, Susan Orlean, Bill Bryson,  Pico Iyer,  Rory MacLean,  Mary Morris, Dennison Berwick,  Jan Morris, Tony Horwitz,  Jeffrey Tayler, and Tom Miller, among countless others. Examples of Travel Writing By the Railway Side by Alice MeynellLists and Anaphora in Bill Brysons Neither Here Nor ThereLists in William Least Heat-Moons Place DescriptionLondon From a Distance by Ford Madox FordNiagara Falls by Rupert BrookeNights in London by Thomas BurkeOf Trave, by Francis BaconOf Travel by Owen FellthamRochester by Nathaniel Hawthorne Examples and Observations The best writers in the field [of travel writing] bring to it an indefatigable curiosity, a fierce intelligence that enables them to interpret, and a generous heart that allows them to connect. Without resorting to invention, they make ample use of their imaginations. . . .The travel book itself has a similar grab bag quality. It incorporates the characters and plot line of a novel, the descriptive power of poetry, the substance of a history lesson, the discursiveness of an essay, and the- often inadvertent- self-revelation of a memoir. It revels in the particular while occasionally illuminating the universal. It colors and shapes and fills in gaps. Because it results from displacement, it is frequently funny. It takes readers for a spin (and shows them, usually, how lucky they are). It humanizes the alien. More often than not it celebrates the unsung. It uncovers truths that are stranger than fiction. It gives eyewitness proof of life’s infinite possibilities.(Thomas Swick, N ot a Tourist. The Wilson Quarterly, Winter 2010) Narrators and NarrativesThere exists at the center of travel books like [Graham] Greenes Journey Without Maps or [V.S.] Naipauls An Area of Darkness a mediating consciousness that monitors the journey, judges, thinks, confesses, changes, and even grows. This narrator, so central to what we have come to expect in modern travel writing, is a relatively new ingredient in travel literature, but it is one that irrevocably changed the genre. . . .Freed from strictly chronological, fact-driven narratives, nearly all contemporary travel writers include their own dreams and memories of childhood as well as chunks of historical data and synopses of other travel books. Self reflexivity and instability, both as theme and style, offer the writer a way to show the effects of his or her own presence in a foreign country and to expose the arbitrariness of truth and the absence of norms.(Casey Blanton, Travel Writing: The Self and the World. Routledge, 2002)V.S. Naipaul on Making InquiriesMy books ha ve to be called travel writing, but that can be misleading because in the old days travel writing was essentially done by men describing the routes they were taking. . . . What I do is quite different. I travel on a theme. I travel to make an inquiry. I am not a journalist. I am taking with me the gifts of sympathy, observation, and curiosity that I developed as an imaginative writer. The books I write now, these inquiries, are really constructed narratives.(V.S. Naipaul, interview with Ahmed Rashid, Death of the Novel. The Observer, Feb. 25, 1996) Paul Theroux on the Travelers Mood- Most travel narratives- perhaps all of them, the classics anyway- describe the miseries and splendors of going from one remote place to another. The quest, the getting there, the difficulty of the road is the story; the journey, not the arrival, matters, and most of the time the traveler- the traveler’s mood, especially- is the subject of the whole business. I have made a career out of this sort of slogging and self-portraiture, travel writing as diffused autobiography; and so have many others in the old, laborious look-at-me way that informs travel writing.(Paul Theroux, The Soul of the South. Smithsonian Magazine, July-August 2014)-  Most visitors to coastal Maine know it in the summer. In the nature of visitation, people show up in the season. The snow and ice are a bleak memory now on the long warm days of early summer, but it seems to me that to understand a place best, the visitor needs to see figures in a landscape in all seasons. M aine is a joy in the summer. But the soul of Maine is more apparent in the winter. You see that the population is actually quite small, the roads are empty, some of the restaurants are closed, the houses of the summer people are dark, their driveways unplowed. But Maine out of season is unmistakably a great destination: hospitable, good-humored, plenty of elbow room, short days, dark nights of crackling ice crystals.Winter is a season of recovery and preparation. Boats are repaired, traps fixed, nets mended. â€Å"I need the winter to rest my body,† my friend the lobsterman told me, speaking of how he suspended his lobstering in December and did not resume until April. . . .(Paul Theroux, The Wicked Coast. The Atlantic, June 2011) Susan Orlean on the Journey- To be honest, I view all stories as journeys. Journeys are the essential text of the human experience- the journey from birth to death, from innocence to wisdom, from ignorance to knowledge, from where we start to where we end. There is almost no piece of important writing- the Bible, the Odyssey, Chaucer, Ulysses- that isnt explicitly or implicitly the story of a journey. Even when I dont actually go anywhere for a particular story, the way I report is to immerse myself in something I usually know very little about, and what I experience is the journey toward a grasp of what Ive seen.(Susan Orlean, Introduction to My Kind of Place: Travel Stories from a Woman Whos Been Everywhere. Random House, 2004)- When I went to Scotland for a friends wedding last summer, I didnt plan on firing a gun. Getting into a fistfight, maybe; hurling insults about badly dressed bridesmaids, of course; but I didnt expect to shoot or get shot at. The wedding was taking place in a medieval castle in a speck of a village called Biggar. There was not a lot to do in Biggar, but the caretaker of the castle had skeet-shooting gear, and the male guests announced that before the rehearsal dinner they were going to give it a go. The women were advised to knit or shop or something. I dont know if any of us women actually wanted to join them, but we didnt want to be left out, so we insisted on coming along. . . .(Susan Orlean, opening paragraph of Shooting Party. The New Yorker, September 29, 1999) Jonathan Raban on the Open House- As a literary form, travel writing is a notoriously raffish open house where different genres are likely to end up in the bed. It accommodates the private diary, the essay, the short story, the prose poem, the rough note and polished table talk with indiscriminate hospitality. It freely mixes narrative and discursive writing.(Jonathan Raban, For Love Money: Writing - Reading - Travelling 1968-1987. Picador, 1988)- Travel in its purest form requires no certain destination, no fixed itinerary, no advance reservation and no return ticket, for you are trying to launch yourself onto the haphazard drift of things, and put yourself in the way of whatever changes the journey may throw up. Its when you miss the one flight of the week, when the expected friend fails to show, when the pre-booked hotel reveals itself as a collection of steel joists stuck into a ravaged hillside, when a stranger asks you to share the cost of a hired car to a town whose name youv e never heard, that you begin to travel in earnest.(Jonathan Raban, Why Travel? Driving Home: An American Journey. Pantheon, 2011) The Joy of Travel WritingSome travel writers can become serious to the point of lapsing into good ol American puritanism. . . . What nonsense! I have traveled much in Concord. Good travel writing can be as much about having a good time as about eating grubs and chasing drug lords. . . . [T]ravel is for learning, for fun, for escape, for personal quests, for challenge, for exploration, for opening the imagination to other lives and languages.(Frances Mayes, Introduction to The Best American Travel Writing 2002. Houghton, 2002)

Improving Mobile Access to Government Websites

Improving Mobile Access to Government Websites The U.S. federal government is working to improve access to the wealth of information and services available on its more than 11,000 websites from mobile devices like tablets and cellphones, according to an interesting new report from the Government Accountability Office (GAO). While most people still use desktop and laptop computers, consumers are increasingly using mobile devices to access websites with government information and services. As the GAO noted, millions of Americans use mobile devices every day to get information from websites. In addition, mobile users can now do many things on websites that previously required a desktop or laptop computer, like shopping, banking, and accessing government services. For example, the number of individual visitors using cellphones and tablets to access the Department of the Interiors information and services increased significantly from 57,428 visitors in 2011 to 1,206,959 in 2013, according to agency records provided to the GAO. Given this trend, the GAO pointed that the government needs to make its wealth of information and services available â€Å"anytime, anywhere, and on any device.†    However, as the GAO points out, mobile Internet users face a range of challenges accessing government services online. â€Å"For example, viewing any website that has not been â€Å"optimized† for mobile access- in other words, redesigned for smaller screens- can be challenging,† notes the GAO report. Trying to Meet the Mobile Challenge On May 23, 2012, President Obama issued an executive order entitled â€Å"Building a 21st Century Digital Government,† directing the federal agencies to deliver better digital services to the American people. â€Å"As a Government, and as a trusted provider of services, we must never forget who our customers are – the American people,† the President told the agencies. In response to that order, the White House’s Office of Management and Budget created a Digital Government Strategy to be implemented by the Digital Services Advisory Group. The Advisory Group provides the agencies with help and resources needed to improve access to their websites via mobile devices. At the request of the U.S. General Services Administration (GSA), the government’s purchasing agent and property manager, the GAO investigated the progress and success of the agencies in meeting the goals of the Digital Government Strategy. What the GAO Found In all, 24 agencies are required to comply with provisions of the Digital Government Strategy, and according to the GAO, all 24 have made efforts to improve their digital services for those who use mobile devices. In its investigation the GAO specifically reviewed six randomly selected agencies: the Department of the Interior (DOI), the Department of Transportation (DOT), the Federal Emergency Management Agency (FEMA) within the Department of Homeland Security, the National Weather Service (NWS) within the Department of Commerce, the Federal Maritime Commission (FMC), and the National Endowment for the Arts (NEA). The GAO reviewed 5 years (2009 through 2013) of online visitor data as recorded by Google Analytics from each agency. The data included the type of device (smartphone, tablet, or desktop computer) consumers used to access the agencies’ main website. In addition, the GAO interviewed officials from the six agencies to gather insights about the challenges consumers might face when accessing government services using their mobile devices. The GAO found that five of the six agencies have taken substantive steps to improve access to their websites via mobile devices. For example in 2012, the DOT fully redesigned its main website to provide a separate platform for mobile users. Three of the other agencies GAO interviewed have also redesigned their websites to better accommodate mobile devices and the other two agencies have plans to do so. Of the 6 agencies reviewed by the GAO, only the Federal Maritime Commission had yet to take steps to enhance access to their websites via mobile devices, but plans to enhance access to its website in 2015. Who Uses Mobile Devices? Perhaps the most interesting part of the GAO’s report is an accounting of who most often use mobile devices to access websites. The GAO cites a Pew Research Center report from 2013 showing that certain groups relied on cellphones to access websites than others. In general, PEW found that people who are young, have more income, have graduate degrees, or are African American have the highest rate of mobile access. In contrast, PEW found that people less likely to use mobile devices to access websites in 2013 included seniors, the less educated, or rural populations. Of course, there are still many rural areas that lack cellphone service, let alone wireless Internet access. Only 22% of people 65 and older used mobile devices to access the Internet, compared to 85% of younger people. â€Å"GAO also found that access to the Internet using cellphones has increased, primarily due to lower cost, convenience, and technical advances,† stated the GAO report. Specifically, the Pew survey found that: 74% of African Americans use cellphones to access the Internet.85% of people ages 18 to 29 used cellphones to access the Internet, compared to only 22% of seniors age 65 and older.79% of those using cellphones to access the Internet have incomes of at least $75,000.Only 50% of people living in rural areas use cellphones to access the Internet.74% have college degrees or higher, compared to 53% with a high school diploma and 51% without a high school education. The GAO made no recommendations in relationship to its findings, and issued its report for informational purposes only.

Planning Report Essay Example | Topics and Well Written Essays - 1000 words

Planning Report - Essay Example This plan establishes strategies and policies which are aimed at achieving the county’s long term vision. Upon its approval, the General Plan will update the 2006 Vicinity and Bowie master plans policies and recommendations. The staff in the meeting wanted to brief the Council on the current re-planning efforts together with the scheduled proposed plan topics goals and the scheduled outreach strategy to the public (Levy, 2012). Elements of the report and those involved in the meeting The meeting took place in November1, 2012 and the main subject of the meeting was County General Plan Update Briefing. The meeting took place in the Council Hearing Room, County Administration Building, and Upper Marlboro in Maryland. The Prince Georgie’s County Planning Commissioners are the ones who participated in the meeting. Accord relative to the agenda Relative to the agenda, an accord was set forth. For example, all items which were listed under the Consent Agenda were distributed t o every member of the Planning Board for review. All items are also considered to be routines and will be acted upon by the Board by one motion. The main agenda for the meeting was to strategize on how the city can update or improve on the 2002 Prince George General Plan and this agenda was followed to the latter. ... This is because the meeting created a room for the participation of all members and also stimulated creativity among the members. This can be attributed to the central location of the meeting which did not make any member feel inconvenienced. The seats in the meeting room were arranged in circle in a way which all the members could see each other. This encourages participation in the meeting and makes every member to feel part of the meeting. The meeting was well coordinated with a leader and all members had their names written on their seats and this is to enhance participation and identification. Water provided to the members provides a nice touch to the meeting and the round table used in the meeting helps to prevent all barriers of communication. What was discussed in the meeting? All the strategies necessary for the improvement of the Prince George General Plan were discussed during the meeting in accordance to the agenda of the meeting (Beatley, 2005). A discussion of the count y wide planning including the James Rowley Training center in the United States Secret Service was discussed together with the Campus master plan update and the proposed development. Improvement of the Kreative Kids Child Care Center was also discussed in the same meeting. The proposed designation of the three Prince Georges County Historic Sites was also discussed in the report as part of its county wide planning division (Levy, 2012). The improvement on Beech Tree, South Village as part of the specific design plan of the meeting was also discussed during the meeting. A detailed site plan of all the projects proposed for improvements were also discussed. Generally, the meeting mainly discussed on all strategies which can help the county in the improvement of the 2002

Pinnacle Pictures Case Study Example | Topics and Well Written Essays - 3500 words

Pinnacle Pictures - Case Study Example Pinnacle Pictures has been able to dominate the regional market on the basis of its job quality and 'value for money' services. With a staff of about fifty people, the company has been able to break even and earn profits with a respectable turnover of 5,000,000. Now that the digital photography, personal computer printing, instant photography and transmission picture/ video transmission on the net has taken over the traditional photography, Pinnacle Pictures also feels the need for going digital and an upgrade in technology to retain its customer base as well as to gain more customers. Though there are still patrons of the traditional rolling film type photography and the technique is still very much in use, digital photography is steadily been gaining more ground and acceptability. Increasing use of smaller versions of digital cameras with personal computers and advanced ways of printing technology has almost necessitated the requisite changes in the marketing strategies of the comp any. In this paper an effort is being made to suggest appropriate strategies and steps that Pinnacle can adopt to take on the competitors and increase its market share. A marketing plan for Pinnacle forms an integral part of its broader business plan implying in words and numbers how, where and to whom Pinnacle proposes to roll the film and photography, outlining the company's approach in attracting potential customers to its printing and development. 2.0 Situation Analysis 2.1 Macro environment: Film photography appears to be fighting for survival amongst the range of digital technologies that are available as a formidable alternative. So far the company has been able to maintain its profitability with its customer oriented 'value for money' approach. To venture into the digital field with field in such a manner that Pinnacle can take the course gradually without totally abandoning its existing operations. To analyze the factors influencing this decision, PEST analysis proves to be a very helpful tool. PEST analysis: This type of analysis is done analyze the new venture, new location, new country or new business. It gives a fair idea about the favorable and unfavorable factors of the business venture that the company intends to go into. Accordingly the company can plan out strategies, take a review of its decision or may prepare itself vigorously to jump into the fray. PEST analysis involves four main factors. Political: Under the globalization and liberalization scheme of things, the political factors in general have been quite supportive of business ventures. Governments are opening up newer avenues for growth within the country. Therefore the political environment on the macro level appears very much conducive towards growth in the photographic market. Since the management and top bosses of the company too appear to convinced about the change in attitude and business strategies, therefore the inner politics too is favorable towards the business. Economic: Since the economic prosperity of a nation or state is one the prime concerns of the respective governments. These governments prefer more business activities, so that governments can get more taxes for development of infrastructure and other social welfare schemes. The import duties, customs duties, excise and other forms of taxes are being put at bare minimum for the latest digital age gadgets and

The Potential Users Of Financial Accounting Information Accounting Essay

The Potential Users Of Financial Accounting Information Accounting Essay The users are an important component in accounting systems, and play a key role in usefulness of financial accounting information. Financial accounting is a term usually applied to external reporting by providing information about the financial position of a business to a wide range of users in making economic decisions (Weetman, 2011). The purpose of this paper is to review the relationships between the potential users and actual users of financial accounting information and the relevancy evidence to current practice. A variety of different arguments have been put forward about this issue. The paper has been divided into five parts. It first gives a brief overview of who the potential users of financial accounting information are. Secondly, it deals with the actual users of the information. It then goes on to how useful of financial accounting information is and looks at how strong is the evidence that they use information in the ways predicted. Finally, the reason why the potential users may not be actual users of financial accounting information is carried out. The potential users of financial accounting information Financial accounting aims to allow users to understand the economic activity of the company (Stolowy, et al., 2010). For a limited liability company financial statements would contain balance sheet, profit and loss account, statement of recognized gains and losses and cash flow statement (Weetman, 2011). Without users, financial accounting information will lost its role. According to FASB (2010), the objective of financial reporting is to provide useful financial information for existing and potential users to make economic decisions. There are several users who are interested in financial accounting information. Atrill and Mclaney (2008) stated that the purpose of financial information to be used and the person financial information to be given must be clear. By definition and different needs from each other, it could define as internal users such as managers and external users which include owners, lenders, government, employees, competitors, customers, community, and suppliers (IA SC, 1989). General purpose financial statements expected accounting information which would be of interest to a wide range of user groups (FASB, 2010), see appendix 1. Therefore, everyone could be the potential users of financial accounting information as long as there is a need for the information. Actual users of the financial accounting information From the internal management view, it has been argued that the main users of accounting information about an organization could be those who manage the company every day, such as managers (Weetman, 2011). A Statement of Basic Accounting Theory (ASOBAT) did not declare any particular user group such as investors to be primary users. Instead, it has been asserted that useful information was required for both internal and external purpose. Classified users of accounting information into two broad groups: external users which include present and potential investors, creditors, employees, stock exchanges, governmental units and customers on contrast with internal management. However, According to FASB (2010), the primary users of financial accounting information refer to existing and potential investors, lenders, and other creditors. They need entities reporting information provided indirectly. As actual users are contained in the potential users, see appendix 2, if they have same interes ts in the financial accounting information, the actual users might include managers, lenders, suppliers, customers, competitors, employees, government and community (Britton and Waterston, 2006). Similar conclusion has been argued by Atrill and McLaney (2008), Perks (2007) and Weetman (2011). The usefulness of financial accounting information Most of users treat the financial statements as the main source of financial information. According to IASB (1989), it assumes that if financial statements meet the needs of investors, it will also meet the needs of most other users (Weetman, 2011). The usefulness of accounting information is under premise of its high qualitative characteristics. There are four main qualitative characteristics which are described as relevance, reliability, comparability and understandability. However, only if the information actually makes a change in users decisions could define it as relevance Framework (1989). Also accounting information should be material and the benefits of providing the information should outweigh the costs (Atrill and Mclaney, 2008). The purpose of financial statements is not meant to meet all the users needs (FASB, 2010). It is possible to prepare the financial statements for general purpose which will have some interests for all users. For instance, as investors provide risk capital to the company, the provision of financial statements meets both investors and other users who are interested in estimating risks (Stolowy, et al., 2010). These financial reports are valuable for users who have no bargaining power and no significant economic influence in organizations (Elliott and Elliott, 2009). It has been asserted that general purpose financial statements tend to focus on the primary users which included the owners, long-term lenders and creditors. The interests of primary users might overlap with the interests of other user groups. Therefore, this could satisfy most users needs for financial accounting information (Weetman, 2011). The financial statements, which treat owners, lenders and creditors as primary use rs, could provide useful financial accounting information for the existence of users. use information in the ways predicted The financial accounting information could help users to make decisions and reduce uncertainty over the financial position and performance of the business. For example, to help availability of funds to pay owners a return, to repay loans, to reward employees (Atrill and Mclaney, 2008). It has been claimed that accounting information cannot meets all of the needs of each of the various user groups (FASB, 2010). Atrill and Mclaney (2008) stated that Different groups of users have different value and needs. However, user groups desire to know more accounting information as possible. Conflict between user groups is likely happen during business processing. For instance, managers they have close involvement with the business, they have access to a wide range of information and most might be confidential in company (Weetman, 2011). They know more internal information about the current and future situation of the company than outside investors. This could be defined as information asymmetry (Scott, 2009). Investor might make wrong decision based on inaccurate information provided by managers, so they want to know more information besides the financial statements. It is further contended that there are several user groups they want to meet specific needs directly from the business, such as governments, HM Revenue and Customs, and managers and directors. Lenders are usually given much more information than is included in published financial statements, including forecast information, monthly breakdowns and cash budgets (Perks, 2007). To have everything to be included in a companys financial statements is unrealistic (Perks, 2007). Financial accounting information is presented as the form of highly summarized financial statements. The main problem with the financial information needs of the user groups are that most want to know predict the future. Shareholders, creditors, lenders and employees all want to know what the companys future prospects are. But most of information in financial statements has already happened (Stice and Stice, 2006). Many users concerned how valuable the past information was and the reliability of business future forecast. Therefore, it is not possible for a company to publish exactly the information that everyone wants. The information is designed on the behalf of focus on shareholders and creditors (Perks, 2007) There is no similar substitute for the information provided by the financial statements. Thus, if users cannot gather the required information form the financial statements. It is often unavailable to them. Other sources of information concerning the financial health of a business are normally much less useful. As a result, the evidence is not strong enough for the user groups to use information in the way predicated and it is normally very difficult to assess the impact of accounting on decision-making (Atrill and Mclaney, 2008) potential users may not be actual users of financial information As Young (2006) claimed some of the actual users were multiple, conflicting, inconsistent, and uneducated. These users are unreliable and limited knowledge about financial accounting information and its process. FASB (2010) have conducted a new concept of the financial statement user-a rational economic decision-maker. It means that the decisions of interest are rational, if statements can be connected to the forecast of future cash flows, it could be said rational decision makers need it. Users can be seen more as hypothetical readers of financial statements than as actual users, because they need particular types of information (Young, 2006). Moreover, the conflicting needs of users and limited information provided in reports might cause potential users cannot find information useful to them (Atrill and McLaney, 2008). Therefore, the potential users might not be the actual users of financial accounting information, a portion of potential users could be. Conclusion In conclusion, the current paper has reviewed the users of financial accounting information. The question posed at the outset of this paper was to examine the reasons why the potential users may not be actual users of financial accounting information and relevancy evidence to practice. It has been seen that different users have different needs, even financial statements focus on primary users to provide useful information. However, it could not achieve the expected level and cannot meet all users needs. It may therefore be concluded from the above discussion that the actual users are a portion of potential users. Potential users might not be actual users of financial accounting information. Appendix 1 The relationship between potential users and actual users: Potential users Actual users Primary users Appendix 2 Users and their information needs (FASB,2010) Investors. The providers of risk capital and their advisers are concerned with the risk inherent in, and return provided by, their investments. They need information to help them determine whether they should buy, hold or sell. Shareholders are also interested in information which enables them to assess the ability of the entity to pay dividends. Employees. Employees and their representative groups are interested in information about the stability and profitability of their employers. They are also interested in information which enables them to assess the ability of the entity to provide remuneration, retirement benefits and employment opportunities. Lenders. Lenders are interested in information that enables them to determine whether their loans, and the interest attaching to them, will be paid when due. Suppliers and other trade creditors. Suppliers and other creditors are interested in information that enables them to determine whether amounts owing to them will be paid when due. Trade creditors are likely to be interested in an entity over a shorter period than lenders unless they are dependent upon the continuation of the entity as a major customer. Customers. Customers have an interest in information about the continuance of an entity, especially when they have a long-term involvement with, or are dependent on, the entity. Governments and their agencies. Governments and their agencies are interested in the allocation of resources and, therefore, the activities of entities. They also require information in order to regulate the activities of entities, determine taxation policies and as the basis for national income and similar statistics. Public. Entities affect members of the public in a variety of ways. For example, entities may make a substantial contribution to the local economy in many ways including the number of people they employ and their patronage of local suppliers. Financial statements may assist the public by providing information about the trends and recent developments in the prosperity of the entity and the range of its activities.

David by Michelangelo vs Bernini

Nudity is divine beauty form which can't be translated as profane. Davit's proportions and expressions represents a typical of Michelangelo work. It depicts self control as well as tension at the same time. As from what I have described, Michelangelo David somewhat characterize and symbolize perfectly on Florentine feeling. During that time, Florence was going through some difficult time. Because they were a major political force in Italy at that time, Florence was feared that they will dominate against Rome. The city then comes alert and ready to face continual threats.David represented as a heroic male model of courage. David delivers a strong message of his inner spiritual strength which can proved that they are more effective than a man's strength. He showed us that his faith in God has saved him, not because his own strength but it is all by God (â€Å"The Lord is my strength and my shield. â€Å"). Florentine picturing themselves as David fighting against the Giant â€Å"Rom an†. The statue representing their feelings become the civic piece of the City of Florence which represents the Florentine pride.The next David that I'm going to discuss is David in the period of Italian Baroque done by Giant Lorenz Bernie. It was done between 1623 to 1624, sculpted by Bernie at the age of 25. Just LA 121 -LOL Linda Lieu like Michelangelo, Bernie is an artist who worked in a variety of mediums, but sculpting is his passion. Not Just that, both artists sculpted the same biblical hero David on his fight against Giant Goliath. Looking at the two Davis, both artists visualized different moment and feeling into their sculpture, even though it comes from the same story.Michelangelo gives a story before the Giant Goliath approached, while Bernie captures right on the moment of battle, a man of dynamic mid-action. He represents David on his maximum torque, his torso is twisted at the very back ready to release his stone, making him to a diagonal postures that fills wi th energy. The sculpture has the characteristics of Italian Baroque art, they are dynamic in composition, theatrical setting, full of motions and emotions. Almost like a typical of Hellenic sculpture.The energy and ram that the artist show doesn't only come from the gestures but it pictured clearly on Davit's expressions as well. He is pushing his eye brow together depicts such a great determination, and concentration. The way he is biting his lips also create a great tension to the scene. The whole physical movement and gestures is known as Baroque moment, a time when the action has been captured in mid-narration. Looking from the gestures and all the motions that David presented it is somewhat telling the viewer the emotional that relates to the battle between churches.As during the 1 517 there was a shifting of Catholic teaching known as Protestant Reformation under the leadership of Martin Luther. He was displeased with the Catholic churches as well as the leaders and their life style. As a result he break away from the former Catholic churches and established a new Christianity known as Protestantism. After the Protestant Reformation, there is a gap between the Catholic and Protestant. Many of the Catholics began to follow Luther and become Protestant. Novitiate Selling Japer 03241224During the mid 16th century throughout 17th century, the Catholics began to acts theological campaign lead by the Pope in Rome, known as the Catholic Counter Reformation. The goal is to inspire the population with the work of art and architecture and pursued them to stay faithful with Catholic church and bring them back. The David by Bernie perhaps telling the viewer the way the Catholic churches felt as they were battling against Luther to win people back. In conclusion, both artists specialized their talent on sculpting even though they do work with other types of medium.They depicts the same story from the bible of David fighting against Goliath. Michelangelo tells a story of David waiting for Goliath approach in a calm standing contrasts pose yet aware of his surrounding. This over 14 feet statue stand as a civic pride representing Florentine pride. While Bering's David captures the Baroque moment of Davit's mid action unleashing his slingshot. The sculptures bring so much motion and energy compare to Michelangelo David. The statue represent how the Catholic churches felt as they battle against the Luther. MALL Citations: