Van Goghs Use of Color

Van Goghs Use of Color Crafted by Van Gogh and his utilization of shading have regularly been concentrated sequentially exhibiting the move in his use of hues from his initial artistic creations, which were dim and critical, to the works of art of his develop vocation, where he has utilized lighter tones and more splendid colors.Advertising We will compose a custom paper test on Van Gogh’s Use of Color explicitly for you for just $16.05 $11/page Learn More In the later stage, Van Gogh utilized correlative shading plan, which was an unequivocal move from the old style treatment of hues. This paper will look into two works of art, The Sower and The Night Cafã ©, and exhibit the particular style Van Gogh followed to utilize shading for his artistic creations. Expressive utilization of hues in unmistakable integral plans has overwhelmed a considerable lot of the artful culminations made by Van Gogh. His correspondences to his sibling during the 1882-85 exhibit his fixation on the utilization of shading in his work. They show that Van Gogh’s concern and qualification between conceals, tones, tint, and splendor of shading, which shaped the mental premise of hues and subjects of his artistic creations. The utilization of integral hues, which turned into the mark of Van Gogh’s style, assisted with increasing the common impact of the shading plan in the compositions. Van Gogh utilized essential hues and differentiating tones to expand solidness and profundity of his artistic creations: These things that are pertinent to integral hues, to the concurrent differentiating and the shared downgrading of correlative hues, are the first and most significant issue: the second is the common impact of two comparable hues, for example, carmine and vermilion, or a pink-lilac and a blue-lilac. (Van Gogh Letter # 428, dated Oct. 1885. (Bekker and Bekker) The utilization of essential hues and the utilization of their reciprocal hues, otherwise called auxiliary hues, is a fundamental str ategy utilized for impressionistic work of art. At the point when an essential shading is set against an integral shading, it makes a differentiating shading plan, making an amazing impact. Van Gogh abused this strategy of making a solid impact in his composition through juxtaposition of essential and reciprocal hues. Van Gogh’s interest for integral hues strengthened as he moved his concentration from Dutch style to works of art that are more impressionistic.Advertising Looking for paper on workmanship and plan? We should check whether we can support you! Get your first paper with 15% OFF Learn More Gayford (179) shows Van Gogh’s elevated enthusiasm for hues, which made a representative language for the maestro. In another correspondence to his sibling Theo, Van Gogh communicated his expanding fixation on hues: â€Å"Yesterday evening an uncommon excellent dusk of a secretive, debilitated citron shading †Prussian blue cypresses against trees with dead leaves in a wide range of broken tones with no spotting with brilliant greens.† (Gayford 179) Thus, hues make an emblematic language for Van Gogh, which helped his to decide the impact that needed to make in his works of art. Given this comprehension of Van Gogh’s reasoning of shading, the exposition at that point proceeds onward to break down two of his artworks and the treatment of hues in them. The Sower shows a man striding over a wheat field, with outstretched arms, show up in huge numbers of Van Gogh’s compositions and portrayals. Insightfully, it has frequently been deciphered as the restoration of life; nonetheless, in this exposition we will examine the utilization of integral shading plan of the works of art. The specific picture that is examined in this paper was painted in 1888, which stands apart from every other composition of sowers and makes a one of a kind impressionistic formation of the cycle life in full summer (The Sower is appeared in figure 1 beneath ). Figure 1: The Sower, 1888 The Sower, painted predominately in yellow and violet shows the utilization of reciprocal hues by Van Gogh. Yellow is an essential shading that is situated against violet, one of its supplements, and a blend of the other two essential hues, red and blue. Despite the fact that craftsmen knew about the impact two correlative hues could make, nobody before Van Gogh tried different things with it.Advertising We will compose a custom exposition test on Van Gogh’s Use of Color explicitly for you for just $16.05 $11/page Learn More Primary hues, when compared with corresponding hues, make a vibration and grandness that is in any case out of reach. Consequently, when yellow is utilized against violet, it makes more prominent splendor and virtue of shading than when painted with some other hues. Thus, violet appears to be all the more energetic and vivacious when set against yellow. The Sower was painted when Van Gogh was living in Arles, in June 1888. The first Sower by Millet from which Van Gogh drew motivation or his Sower accepted that Millet made an artwork in â€Å"colorless gray† and needed to make a composition of the sower with hues (Bekker and Bekker). So as to comprehend shading contrast, think about setting orange against blue and orange against green. Orange is blue’s supplement where blue is an essential shading and orange is an auxiliary shading made through blending of the other two essential, red and yellow. Henceforth, the impact of brilliance when orange and blue are utilized together is more prominent than when orange and green are utilized, wherein both are auxiliary hues. In addition, the orange when put with green appear to be darker, right around an alternate shading. Consequently, it tends to be seen that hues can change their tint and splendor relying upon the hues with which they are utilized. Additionally, hues can't be utilized uniquely, without considering different hues that are utilized. Hues can't be decided in detachment. Subsequently, it is imperative to comprehend what hues are utilized alongside the others and what influence it makes in the artistic creations. Information on hues turns into the most significant factor while contemplating Van Gogh’s structure so impressionistic work of art. The artwork of the yellow and violet together as a declaration of light and murkiness in the field is an extraordinary case of utilization of corresponding hues in works of art. This aided in increasing the brilliance, immersion, and profundity of the canvas. Van Gogh portrayed his 1888 creation motivated from Millet’s painting, in one of his letters, as â€Å"painting from Millet’s drawings is more similar to making an interpretation of them into another dialect than duplicating them† (Metzger and Walther 272). The hues utilized in the artistic creation got suggestive of his feelings and sentiments. The hues exhibited the prevailing mind-set of th e painter. The Night Cafã © is a graceful articulation through hues, which shows the harsher real factors of current life. Van Gogh’s fixation on hues increased from 1885 until his passing in 1890, resounding in his letters to his sibling Theo. Every one of the letters is reminiscent of the immersion, tint, and force of the hues from his palette. In portraying the Night Cafã © (figure 2) in his letter to Theo, Van Gogh partners energy with the utilization of two reciprocal hues †red and green:Advertising Searching for paper on workmanship and structure? We should check whether we can support you! Get your first paper with 15% OFF Find out More I’ve attempted to communicate the horrendous interests of humankind with red and green. The room is dark red and dull yellow, with a green billiard table in the center; there are four lemon yellow lights throwing an orange and green glow†¦ In my image of the night cafã ©, I’ve attempted to pass on the feeling that the cafã © is where one goes to demolish goes distraught, carries out wrongdoings. I’ve attempted to communicate the forces of obscurity, as it were, in this jump of a bar, through differences of sensitive pink, dark red, wine red, and delicate Louis XV green and Veronese green, interestingly with hard green-yellows and blue-greens †this in the midst of a diabolical heater of pale sulfur. (Letter#533, Bekker and Bekker) The above depiction of the artistic creation as communicated through Van Gogh’s words show the utilization of reciprocal hues in the canvas, and the purpose behind the sue of the hues in their correlative best. Lifeâ⠂¬â„¢s juxtaposition is communicated through the resistances of shading that makes life just as his artworks so throbbing. In the Night Cafã © Van Gogh has communicated the battle of life through the juxtaposition of the two reciprocal hues †red and green. The violet and blue utilized in the work of art delineates bitterness and bleakness of present day nightlife, and Figure 2: The Night Cafã © The canvas shows most extreme immersion of hues, where hues like red and green has been utilized with no trace of color or shade. In the Night Cafã ©, Van Gogh utilized shading in its most flawless structure against its similarly unadulterated corresponding. This isn't found in The Sower, where the hues were utilized emblematically, yet not its most flawless shade. The utilization of unique tone in the Night Cafã © sets is separated from different works of art, despite the fact that the procedure utilized in both the photos are comparable. In any case, both the image resounds with th e fiendish heater of life however the utilization of yellow, which has been utilized to delineate the sun in The Sower and the lights in The Night Cafã ©. The distinction between the two canvases is that the first is a delineation of progression of life while that of the cafã © portrays an appalling presence. Bekker, K.G. what's more, A.Y. Bekker. 2009. Shading and Emotion - a Psychophysical Analysis of Van Gogh’s Work. 15 December 2009. PsyArt. Web. psyartjournal.com/article/appear/bekker-color_and_emotion_a_psychophysical_analy. Gayford, Martin. The Yellow House.:Van Gogh, Gauguin and Nine Turbulent Weeks Provence. New York: Houghton Mifflin Company, 2006. Print. Metzger, Rainer and Ingo F. Walther. Van Gogh. Berlin: Taschen, 2008. Print.

What Is a Conclusion?

What Is a Conclusion?A common question that many beginners ask is, 'What is a concluding sentence?' In this article I will provide you with a brief explanation of this word.A concluding phrase is just like the beginning of a sentence. It gives the words of the sentence that are in its middle, a rounder finish. The last words of a phrase should be strong enough to carry the entire idea of the phrase that it completes.A common example of a concluding phrase is an ending: a compound ending like -ing, -ing for, or -ing, which are part of the noun in the phrase. An ending is necessary because it tells us that the whole idea of the phrase that follows is connected by a transition. For example, the following phrase is a statement of fact:Saying that a clause finishes a sentence doesn't mean that it must be the very last word of the phrase. Sometimes a concluding phrase can complete the phrase and there is no transition to follow. In this case, the connecting words just let us know that we h ave reached the final ending of the phrase. That's why endings are called 'concluding'.Once you learn the use of a concluding phrase, your ability to write in a certain manner may change a bit, but not necessarily the way you state things. Just take a look at this sentence, which is very common:The 'but' between 'saying'writing' can serve as a concluding sentence because it brings us back into a form of communication that doesn't involve direct talk. When a speaker or writer knows how to give and receive a point in a conversation, he or she can be said to be able to finish the communication by giving a clear and concise point to another.To learn how to finish a conversation you will have to learn how to communicate with complete and final things. Even if you have a powerful way of giving a clear point, if you are not able to say it to another person, it can be useless. So in order to do that, you have to be able to connect one thing to another.You can teach yourself how to write thi s way. All you need to do is to find someone who already knows how to finish a conversation, and you can start communicating.

Louis Pasteur Essay -- Essays Papers

Louis Pasteur Louis Pasteur made numerous important commitments in the science field. These discoveries in science, industry, and medication are as yet refreshing today. Louis Pasteur spared numerous lives in view of his discoveries and research. This physicist committed quite a bit of his life improving the government assistance of humanity. Louis Pasteur was conceived on December 27, 1822, in Dole, an unassuming community on the eastern piece of England. As a little youngster, Louis was peaceful and had an inconceivable want in drawing and work of art. He created many enchanting pieces, which can be seen at the Pasteur Museum in the Pasteur Institute at Paris. These pastel artistic creations were representations of his family, companions, and educators. His ground-breaking creative mind was uncovered to be past the customary. Since this unassuming youngster was so committed to his masterful capacities, huge numbers of his friends regularly singled out him. Pasteur moved on from the College of Arts at Besancon in 1840, and afterward went to Ecole Supervieure to chip away at his doctorate certificate. His investigation was in the study of crystallography, which was an amazing effect on his taking a stab at improving society. At the Lycee of Tournon, he was a material science educator and inquired about the optical properties of precious stones of tartaric corrosive salts. He found the two types of this corrosive, which could pivot the plane of polarization of light, one to one side and the other to one side. This was his first significant revelation in crystallography, the marvel of optical isomers. Unexpectedly it actuated him to surrender the field. It won the recognition of the French Academy and Britain's Royal Society. In this way, Pasteur got celebrated at 26 years old. Pasteur before long started looking into in microscopic organisms. The transcendent hypothesis of life... ...892 was commended in an extraordinary manner, by being seen as a national occasion in France. His location on this event conveyed a keen message: You present to me the best joy that can be experienced by a man whose invulnerable conviction is that science and harmony will triumph over numbness and war.... Over the long haul the future will have a place not with the vanquishers yet to the rescuers of humanity. In 1940, the vanquishing Germans came to Paris. A German official requested to see the tomb of Pasteur, yet the Old French watchman wouldn't open the door. At the point when the German demanded, the gatekeeper murdered himself. *Scholarly Source* Jacques, Nicole. Louis Pasteur. New York: Basic Books, 1961. This source added to pretty much everything in my article. Everything from the anecdotal subtleties to the data about the Pasteur Institue in Paris is incorporated

South Africa s Independence As A Country Essay - 1064 Words

From the 17th century until the early 1900’s, European countries were fighting to get tracks of land across Africa. Although South Africa was unified by Great Britain in 1910, the African National Congress was formed two years later. It was only on Dec 11, 1931 after World War II when Britain gave South Africa its’ independence as a country. For the first sixty years after South Africa was claimed independent, white minority rulers dominated the country. South Africa is now an independent Nation but is still a member of the British Commonwealth. The country has 9 Provinces, each with its own government with a provincial legislature, premier and executive council. Each province is different in its own way with unique landscapes, populations, economies, and climates. Before 1994, South Africa had only four Provinces and those four provinces were divided into racial and language groups. In the North Eastern part is mostly populated with the farmers (called Boer) republica n and the South Western parts is where the British colonies lived. During the Apartheid there were â€Å"homelands.† These were provinces made for the black South Africans and they were forced to live there. After the Apartheid ended in 1994, South Africa was left with eleven official national languages (Businesstech, 2016). The largest faiths practiced in South Africa are Christianity, Islam, Hinduism, traditional African religions, and Judaism. Most of these religions were brought over though European andShow MoreRelatedThe Civil Rights Movement, Woodstock, Vietnam War, And South Africa853 Words   |  4 PagesWho knew how powerful the 1960’s would be? You had the civil rights movement, Woodstock, Vietnam War, and an explosion in rock and roll, as well as soul? Exactly, and that’s just in America. In Africa, countries were gaining freedom and independence. 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Womens Rights Unification of Pro-Life and Pro-Choice...

Abortion and Womens Rights: Unification of Pro-Life and Pro-Choice through Feminism January 22, 1973 is a day that, in the eyes of many modern feminists, marked a giant step forward for womens rights. On this date the U.S. Supreme court announced its decision in Roe v. Wade, a verdict that set the precedent for all abortion cases that followed. For the first time, the court recognized that the constitutional right to privacy is broad enough to encompass a womans decision whether or not to terminate her pregnancy (Roe v. Wade, 1973). It gave women agency in their reproductive choices; no longer were they forced to succumb to second rate citizenship as a housewife, a single mother, or a mother in poverty on account of pregnancy.†¦show more content†¦It is important, to further womens standing in todays society, that these two sides on the abortion debate become united through feminism. Feminism is the advocacy of the rights of women based on the theory of equality of the sexes (Oxford English Dictionary). It is built on the principle that women have innate worth, inalienable rights, and valuable ideas and talents to contribute to society. Feminists fight for equality in every dimension of society, for both equal rights with men and equal respect. Pro-choice feminism views the right to an abortion as integral to a womens right to sovereignty. Without abortion, women would unjustly be forced into motherhood. From a feminist standpoint, denying the right for women to choose to have an abortion forces them into submissive roles in society. Pregnancy works to condemn women to second class citizenship, since in our society, mothers are second class citizens. Once a woman becomes a mother, her resources to education, employment, and health care become severely limited. Gaining the access to safe and legal abortions finally allowed a woman to have the basic right of controlling her own body. Prior to legal abortion, women had two options: to undergo an unsafe, illegal abortion that put their bodies at risk or to continue their pregnancy, even in situations that were disadvantageous to both the woman and the unborn fetus. Society has no right to control what happens toShow MoreRelatedAbortion Research Paper3429 Words   |  14 Pageshistory of abortion, the pro-life view of abortion and the pro-choice view of abortion. Under history of abortion the information included is the time line of significant events of abortion such as becoming legal, also different ways in ancient times women would try to use abortions. The upgrading of technology making abortion safer and even if abortion was illegal women would still find a way to abort a baby are also covered under the history of abortion. Under pro-life choice for abortion looks intoRead MoreOne Signifi cant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesPerspectives on the Past, edited by Susan Porter Benson, Stephen Brier, and Roy Rosenzweig Also in this series: Paula Hamilton and Linda Shopes, eds., Oral History and Public Memories Tiffany Ruby Patterson, Zora Neale Hurston and a History of Southern Life Lisa M. Fine, The Story of Reo Joe: Work, Kin, and Community in Autotown, U.S.A. Van Gosse and Richard Moser, eds., The World the Sixties Made: Politics and Culture in Recent America Joanne Meyerowitz, ed., History and September 11th John McMillian

Analysis Of Donald Trump s Make America Great Again

Brittany Holt ENG 112 WA 13 Assignment: Presidential Essay Draft 3 9/21/15 Make America Great Again â€Å"Make America Great Again†, the strategy of Donald Trump. Wealthy, honest, bold, and powerful; a few words that can describe Trump. Can those be the words that describe our next President? Trump can be seen as a chauvinist pig and too honest for Americans. With the 2016 election coming up, America needs is honesty and to step away from the political correctness. Donald Trump stands firm on immigration laws, proposes a solid tax plans and is able to maintain budget controls. Our national immigration policy, a serious issue brought up by Donald Trump. Donald Trump sees this immigration policy as faulty and corrupt. The immigration†¦show more content†¦We have workers now competing for limited jobs that once were not limited to the hard working Americans because of the growth in immigrants. â€Å"The foreign-born population began to increase again after President Johnson sign the Immigration and Nationality Act of 1965- 50 years ago this co ming Saturday. The law eliminated quotas and limits on how many immigrants would be allowed into the USA. The act established a system focused on accepting immigrants with family ties in the USA and those with certain work skills.† (Gomez) Trump has given a preview of what his immigration plan would look like if he were to win the election; he wants to deport all illegal immigrants in a humane way to where they would all be happy. When Trump was asked about his immigration plan in a â€Å"60 Minutes† Interview on how he would possibly deport over 11 million illegal immigrants he simply said â€Å"It’s called management†. Immigration is not an easy subject to tackle but with the right laws and enforcement we, as America, can turn that issue around over time. The Donald Trump Tax plan, probably his best idea in this debate, recreating tax brackets for the working class Americans. With the president we currently have, we have no middle class, you are either poor or rich. With the Donald Trump Tax Plan he says he would eliminate the income tax for millions of people, lower the tax rate on all businesses

Iago Character Analysis free essay sample

One cannot have a successful story without a villain. A villain helps to create conflict and a plot between characters, this is what builds a successful story. In the play Othello by William Shakespeare, Iago is the ultimate villain. He will do whatever it takes to ruin Othello’s life. Without Iago, Othello would not be the tragedy it is today, but just an empty romance without any conflict. Some may believe that Iago is a victim because he was blinded by his emotions to think with his conscience. Iago was overlooked for the job as lieutenant and could of done just as good a job as Othello or better if he was given the chance. Iago is a villain because he tries to ruin Othello’s life in order to gain his power and control. In the play Othello, villains often oppose expressing their true emotions to the people surrounding them because they believe it to be a sign of weakness this causes Iago to go to the extreme to ruin Othello’s life. Iago has shown that he is indeed the ultimate villain because he combined his knowledge of a human’s emotional reactions (Othello’s) to certain situations, with his villainous nature to create a society in which he basically controlled the other characters’ actions. Iago’s villainous actions come from his deep resentment for Othello. Iago keeps his deep hatred for Othello so bottled up that it becomes an obsession and turns it into the ultimate revenge unto Othello. Iago states it loud and clear for the audience to see as he foreshadows his actions later in the play: â€Å"But I will wear my heart upon my sleeve/ For daws to peck at. I am not what I am† (I. i. 62-63). The feelings from Iago’s â€Å"heart† will be those of jealousy and hatred because these characteristics are not found in a hero nor a victim but only in a villain. As Iago’s feelings increase he comes up with a plan to destroy Othello, â€Å"Make the Moor thank me, love me, and reward me/ For making him egregiously an ass † (II. i. 305-306). Iago knows that if he can obtain Othello’s trust then he will be able to hurt and destroy him in any way necessary. Tricking someone into believing that they are being honest and true is one of the most terrible acts possible for it is messing with the persons trust and emotions. Since Iago has the trust of Othello he is ultimately able to control him. This will be Othello’s biggest weakness and Iago’s biggest strength: â€Å"The Moor is of a free and open nature,/ That thinks men honest that but seem to be so,/ And will as tenderly be led by the nose/ As asses are. † (I. iii. 93-96). Iago feeds Othello his lies in order to make him doubt not only himself, but Desdemona as well. Iago does these actions freely and willingly which makes him a villain. The villain within Iago takes over; it is then what drives his hatred for Othello. The villainous character of Iago is an extremely important concept for the play Othello, but within this villain is a master mind. Iago is no simple minded character, he is clever and cunning. He uses both of these characteristics to hatch his plan of destroying Othello: And by how much she strives to do him good, she shall undo her credit with the moor. So will I turn her virtue into pitch, and out of her own goodness make the net that shall enmesh them all† (II. iii. 336). Iago is so jealous of Othello that he plans to take everything from him. Iago plans to twist Othello’s beliefs into believing that Desdemona is cheating on him. As one can see, Iago is more than happy with not only ruining Othello’s life but ruining Desdemona’s as well, killing two birds with one stone! (Literally!! ) â€Å"The Moor – howbe’t that I endure him not- Is of a constant, loving noble nature, And I dare that he’ll prove to Desdemona a most dear husband. † (Iago, Act 2 scene 1, Line 287-290). Iago has no limits he’ll hurt Desdemona, Othello, Cassio, Brabantio, Roderigo, all of these characters may not have been the cause of Iago’s villainous nature, but they interacted with Iago enough to fall victim to him. Iago is a true villain from his head to his toes, he acts in such a way that his actions could not be characterized as anything else. In the play Othello, Iago comes forth as an apparently evil, vicious, and intelligent person who is creating havoc for reasons of seemingly pure villainy. However after examining the text, it can be stated that Iago is not a pure evil character, but was once honest and kind and still has honesty within him. Iago could also be characterized as a victim; he could not have held up a reputation for honesty his entire life if he was not truly honest at one time or another. By the time this play took place Iago had already changed is way of life from being honest to being evil because honesty was getting him nowhere: he did not get promoted to lieutenant, his status was completely reliable on Othello, and he was jealous of Othello and Cassio who were leading a better life than he. Iago is put through a lot and knows that he is worth more than he was given: â€Å"Off-capped to him, and by the faith of man, I know my price, I am worth no worse a place† (I. i. 10-11). But, Iago is also responsible for all the murders and crimes that occurred because the other characters in the play also have an evil lurking inside. The murders in the play would not have occurred if there was not a villainous side to every character in the play and therefore Iago cannot be blamed for all these murders and crimes but; he was the person that brought out the evil of others which makes him a villain because he provokes not only evil from himself but also from others. The evidence against Iago for being a villain is too overwhelming to even consider him being a victim. When villains do not know what to do, they look to the great and powerful Iago for guidance. Iago uses his â€Å"people† skills to gain Othello’s trust. Once he has Othello’s trust, Othello becomes a pawn in Iago’s chess game. Iago is able to mold Othello’s beliefs and feelings into what he wants. Iago chooses to keep his true feelings about Othello bottled up; because of this, Iago’s fire just keeps on burning brighter inside of him. Iago has shown that he is the ultimate villain because he uses his persuasion and knowledge to control human emotions, because of this Iago can do anything to Othello which is why he is the ultimate villain.

Wuthering Heights - Setting Essays - British Films,

Wuthering Heights - Setting Like the world of Transylvania, the Gothic setting in Wuthering Heights suggests a wild and primitive landscape unconstrained by Orthodox norms. The reader is first introduced to Wuthering Heights, the house and its surroundings, as it appears to the middle class, Mr. Lockwood, on a stormy night. Thus, Lockwood serves the same role and Jonathan Harker as he is the bridge between the world of 19th century normal realities and the primeval world of Wuthering Heights. Just as Mr. Harker characterizes his trip to Transylvania as a journey between two atmospheres, entering the "thunderous one", Mr. Lockwood too is introduced to Wuthering Heights on a stormy night, a foreshadowing of the darkness to come. Mr. Lockwood has an arrangement to meet with his neighboring tenant, Mr. Heathcliff and after walking four miles in the snow, he reaches the Heights to find the gate closed. He stands "on that bleak hilltop [where] the earth was hard with a black frost, and the air made [him] shiver throu gh every limb." (WH-p.29) In fact, the word "Wuthering, being a significant provincial adjective, [is] descriptive of the atmospheric tumult to which its station is exposed to stormy weather," (WH-p.25) thus emphasizing the darkness and cruelty in nature. As in Dracula, the storm is a presence of sin and unnatural desires. After ejaculating that his "wretched inmates deserv[ed] perpetual isolation from [their] species of churlish inhospitality," (WH-p.29) for leaving the gate locked during a storm, Mr. Lockwood is let inside, by a woman whom he thinks is Mrs. Heathcliff. His experience here within this Gothic house in quite unpleasant, paralleling Harker's in the Count's dark castle. While waiting for Heathcliff in silence he notices how the women "kept her eyes on [him], in a cool regardless manner, exceedingly embarrassing and disagreeable." (WH-p.30) The arrival of Heathcliff "relieved" (WH-p.32) Mr. Lockwood momentarily, yet soon he became uneased by Heathcliff's "tone in which the words said revealed a genuine bad nature." (WH-p.32) Neither of the hostesses demonstrated much acknowledgment of their guests' presence, so Mr. Lockwood "began to feel unmistakably out of place in that pleasant family circle [and] the dismal spiritual atmosphere overcame [him]." (WH-p.34) He becomes slowly submerged in a dark setting, in which he feels uncomfortable and even frightened, as Harker's fears first "seem to have [been] dissipated" (D-p.19) by the Count's hospitality, but then he finds himself "all in a sea of wonder" (D-p.19) and a "veritable prisoner". (D-p.13) Like Jonathan, Lockwood seems to be a "prisoner" since he becomes stranded at Wuthering Heights by the snow storm. However, when Heathcliff refuses to allow Lockwood to stay the night, he runs outside into the snow storm attempting to go home. "It was so dark that [he] could not see the means of exit." (WH-p.36) Attempting to stop Lockwood, Heathcliff set two dogs on him, and he us thrown to the ground. The means with which Heathcliff attempts to stop Lockwood is barbaric, suggesting that Mr. Lockwood is a prisoner in a jail attempting to escape. The presence of an animal in the Gothic setting parallels the experience of Mr. Harker during his time at the castle. The ferocious dogs attacking Mr. Lockwood invoke fear and thwarted Lockwood from leaving, just as the howling wolves threatened to destroy Jonathan's life should he try to exit Castle Dracula. In a dizzy and faint state, Lockwood is taken to a room in which the master "never lets anybody lodge," (WH-p.37) a fact which increases the Gothic suspense of the setting. Like Harker, Lockwood experiences a dream emerging and reflecting the dark setting. Harker's dream manifests his Victorian repressions by "revealing the intensity of the emotion he generally denies or represses?but the specific nature of those emotions is also important."28 In this first dream, Lockwood is trying to get home but Joseph, a servant of Wuthering Heights w arns him he will not be able to get home without a pilgrim's staff. He realizes that, instead, he and Joseph are going to a chapel to see Reverend Jabes Branderham's sermon, because "either Joseph, the preacher, or I had committed the 'First [sin] of the Seventy-First, and were to be publicly exposed and excommunicated." (WH-p.40) This dream

President Obamas First Executive Order

President Obamas First Executive Order Barack Obama signed Executive Order 13489 on Jan. 21, 2009, one day after being sworn in as the 44th President of the United States. To hear the conspiracy theorists describe it, Obamas first executive order officially closed off his  personal records to the public, especially his  birth certificate. What did this order actually aim to do? In fact, Obamas first executive order had exactly the opposite goal. Its aim was to shed more light on presidential record, including his own, after eight years of secrecy imposed by former President George W. Bush. What Obamas First Executive Order Really Said Executive orders are official documents, numbered consecutively, through which the President of the United States manages the operations of the federal government.  Presidential executive orders are much like the written orders or instructions issued by the president or CEO of a private-sector company to that company’s department heads. Starting with George Washington  in 1789, all presidents have issued executive orders.  President Franklin D. Roosevelt, still holds the record for executive orders, penning 3,522 of them during his 12 years in office. President Obamas first executive order merely rescinded an earlier executive order severely limiting public access to presidential records after they left office. That now-rescinded executive order, 13233, was signed by then-President George W. Bush on Nov. 1, 2001. It allowed former presidents and even family members to declare executive privilege and block public access to White House records for virtually any reason. Rescinding Bush-Era Secrecy Bushs measure was criticized heavily and challenged in court. The Society of American Archivists called Bushs executive order a complete abnegation of the original 1978 Presidential Records Act. The Presidential Records Act mandates the preservation of presidential records and makes them available to the public. Obama agreed with the criticism. For a long time now, theres been too much secrecy in this city. This administration stands on the side not of those who seek to withhold information but with those who seek it to be known, Obama said after signing the order rescinding the Bush-era measure.The mere fact that you have the legal power to keep something secret does not mean you should always use it. Transparency and the rule of law will be the touchstones of this presidency. So Obamas first executive order didnt seek to shut down access to his own personal records, as conspiracy theorists claim. Its goal was exactly the opposite- to  open up White House records to the public. The Authority for Executive Orders Capable of at least changing the ways in which the laws enacted by Congress are applied, presidential executive orders can be controversial. Where does the president get the power to issue them? The U.S. Constitution does not explicitly provide for executive orders. However, Article II, Section 1, Clause 1 of the Constitution mentions relates the term â€Å"executive Power† to the president’s constitutionally-assigned to â€Å"take Care that the Laws be faithfully executed.† Thus, the power to issue executive orders can be interpreted by the courts as a necessary presidential power. The U.S. Supreme Court has held that all executive orders must be supported either by a specific clause of the Constitution or by an act of Congress. The Supreme Court has the authority to block executive orders that it determines to exceed the Constitutional limits of presidential power or involve issues that should be handled through legislation.   As with all other official actions of the legislative or executive branches, executive orders are subject to the process of judicial review by the Supreme Court and can be overturned if found to be unconstitutional in nature or function.   Updated by Robert Longley

Life On Mars Essay Example | Topics and Well Written Essays - 1250 words

Life On Mars - Essay Example These organisms rely on chemical or geothermal energy instead, and it is likely that organisms living on Mars would have to rely on sources of energy similar to these types of organisms; it is very unlikely that there would be any life present on the surface of Mars because the atmosphere contains chemicals known as superoxides, which break down all organic, or carbon-containing molecules, which are the building blocks of life. It is much more likely that if life ever was present, or still is there today, that it would be found under the surface. The signs that we use to look for life on Mars are all based on knowledge that we have of life on Earth. While any life forms found on Earth may not be remotely similar to those found here, it provides a good starting point for the search. All living things on Earth contain the element carbon in their structures, and so this if we find this element on Mars it could signify areas in which life may have developed. From looking at deposits of fossils which chart the history of life on Earth, it can be seen that there are only certain environments in which fossils can be preserved, so if a appropriate set of conditions is found on Mars then it may be a good place to look for fossilized life forms. How do we search for life There have been several expeditions carried out to Mars, but so far all by machinery rather than actual people. In the 1970s, a team of scientists, including Dr. Gilbert Levin, sent two Viking probes up to the surface of Mars to look for signs of life. They conducted tests on the soil to see if organic materials, and possibly life, were present there at the moment, producing controversial results. Since then we have sent several other probes to conduct testing on the soil, and there are a pair of robots there at the moment - Spirit and Opportunity. As well as conducting tests, these robots have been taking photographs that a panel of scientists are studying, which may give further clues as to whether life is there at the moment, how likely it is that life has ever been there, and where best to look for any life that may be present. Dr. Gilbert Levin is also one of the scientists currently involved with this expedition. As of yet there have been no manned missions to Mars, but this ma y change in the future, since there are many scientists who back this idea. Current conclusions At the moment the question as to whether life is present, or has ever been present, on Mars is largely unanswered. Dr. Gilbert Levin concluded in 1997, from the results of the Viking mission, that there is currently life on Mars, in the form of

Socrates as One of the Well-known Philosophers Assignment

Socrates as One of the Well-known Philosophers - Assignment Example He was a member of the Athenian army and given the fact that he was always questioning the manner in which his community run is an issue that always got him in trouble. He pushed the youth to oppose the local government to a point that they had even lost trust in the local system and is one of the charges that he was set to face. Socrates was accused of collaborating with outside armies in a manner that he would even snitch on his local government. Socrates was very fast to defend himself against these changes. Regarding the first accusation, he responded by asking whether it was only he that had made the mistake of derailing the youth. He sought to show that the fact that he was the only person with the ability or rather the strength to speak aloud regarding these issues did not mean that he was the one on the wrong. It only showed how much fear that people had of the government that they did not have the attitude to handle this. The premise that he uses to explain this is by talking of the horse analogy (Barlette, 2010). When Socrates brought in the issue of horses, he made it as an analogy to explain his point. He seeks to prove that the majority may indeed be the ones responsible for a negative influence on the youth and that he is responsible for uplifting them. He shows this by stating that the trainer of the horse is the one person that does the animal well and that other people that ride the horse may harm it. In this case, the accuser, Maletus, states that he alongside the judges is the ones responsible for a positive influence on the youth. Socrates defines his role in the Athenian society appropriately. He states that it is his job to deliver these people. According to Socrates, the government at the time was using resources badly and not even appreciating the efforts made by the soldiers. He knew that this was his role from the fact that people feared the government.

American History Essay Example for Free

American History Essay The civil war, according to President Abraham Lincoln, was not really fought to end the prolonged existence of slavery in the United States. The American Civil War was fought to preserve the Union and safeguard the interest of the American people but not of the slaves. Lincoln, who was not an absolute abolitionist himself, believe that the slaves should be free gradually and not on a one time big time basis. But as the civil war became lengthy, Lincoln and his administration has made colossal changes to the original plan and had to issue an Emancipation Proclamation freeing the slaves in the Confederacy. This action was well thought of Lincoln. When the congress has passed the Second Confiscation Act on July 17, 1862, Lincoln was prompted to respond. The Second Confiscation Act entailed that all slaves of everyone in rebellion to the United States were declared free. The act from the congress was not only what impelled Lincoln to act but also the peoples’ growing aversion of slavery. Lincoln has read his drafted â€Å"Preliminary Proclamation† to Secretary of State William H. Seward and Secretary of Navy Gideon Welles. Both were overwhelmed and were unable to respond quickly. On July 22, Lincoln discussed the matter to his cabinet and has received a lot of mix reactions but majority of the cabinet approved of the proclamation. Yet, it was only a consultation. The cabinet reviewed the contexts on September 22 and Lincoln has composed the final Emancipation Proclamation on New Year’s Day of 1863. The Emancipation Proclamation pronounced that â€Å"all slaves within any states or on a designated part of a State whereof shall then be in rebellion against the United States shall be then, henceforward, and forever free†¦Ã¢â‚¬  The Emancipation Proclamation guaranteed freedom only of those slaves in the states not in the jurisdiction of the Union. Lincoln’s Secretary of State William H. Seward has criticized the irony of the emancipation. Seward pointed out that the Union might have been sympathetic to slavery by freeing the slaves on the states uncontrolled by the Union but holding them in servitude in places possible to be freed by the government. Lincoln has known this but he did not want to irritate the slaveholders in the Union. Moreover, the Emancipation Proclamation would have not been easily released if it were not a war necessity. The Union saw its last resort on freeing the slave to increase its army and to antagonize the farms and the industries in the South. The proclamation was not sympathy to the slaves but a remedy to the unending war. Yet, the Emancipation Proclamation was one of the greatest victories of the Lincoln administration and of American democracy. It has also stressed that the war is not all about preserving the Union but also on the pressing need to abolish slavery. It was also the foundation of the 13th Amendment to the Constitution, which forever end slavery in the United States. On the other hand, after the Emancipation Proclamation the war did not ended soon. Many critics of the Lincoln administration supposed that the proclamation has only worsened the situation. The Union was still deficient of soldiers. Lincoln was prompted to create solutions by issuing the Enrollment Act of Conscription on March 3, 1863, which agitated many Northerners. The Union at the early stage of the war has relied on volunteerism but fewer men wanted to enlist. The Conscription Act imposed military duty to every capable man of 20 to 45 years old. Yet those who can find a substitute or pay $300 could be exempted from the draft. This exemption has angered the poor. Leslie M. Harris (2003) reported that antiwar newspaper in New York began criticizing the draft law citing the government’s interference on local affairs on behalf of the â€Å"nigger war. †The most unruly response to the act happened in New York City when unruly mobs appeared on July 11, 1963 when the draft took effect. Even though New York politicians have been very supportive of the Emancipation Proclamation, New Yorkers were divided on their stance towards the proclamation. Likewise, the mob consisted mostly of the poor Irish and German immigrants who lived on New York’s slum area. Irish and German immigrants in New York were told to prepare for the emancipated slaves who will flee to the North and would seek job. The immigrants did not think it was necessary for them to fight and they also have bigotry towards the African-American because they were usually their competitors to lowest-paying jobs. Yet, the main problem arose when the mob started to create commotions on the city. The first targets of the mob include military and government building, which instituted the inequitable draft. But after a while, the mob targeted the black people. First, they assaulted a black vendor and a nine year-old boy before burning to ashes the Colored Orphan Asylum on Fifth Avenue between Forty-Third and Forty-Fourth Streets. Luckily, no child was hurt in the attack. However, the mob has continued to attack Black people and sometimes killing them. Harris (2003) further reported that the mob singled out men for special violence. William Jones, a black man was hanged and his body burned afterward. Some group white men were even cheering when they kill William Williams, a black sailor, shouting: vengeance on every nigger in New York. The mayhem which lasted five days forced hundreds of Blacks to leave the city. Yet, not every Irish were sympathetic to the mob. There were reported cases were Irishmen helped black men. Irish neighbors of Philip White, a black drugstore owner at the corner of Gold and Frankfurt Street, help drove the mob away because White has been a good neighbor and creditor. However, this interracial cooperation was very least as compared to the havoc against the black people. However, the Union Army stationed at the Potomac were able to pacify the rioters and restore order in the city however they remained encamped around the city for several weeks. The Emancipation Proclamation and the Draft Riots embodied the bearing of the people during the Civil War. Though, only was a war measure, the Emancipation Proclamation was a great demonstration of democracy. The Draft Riots proved that not every person has the heart to fight for the Union and not everyone was in favor of the Emancipation. However, though Washington Times wrote, â€Å"The nation is at this time in a state of Revolution, North, South, East, and West, those who believed in the restoration of the Union and the rule of law never gave up hope but fought for what they believe was right. The New York Draft Riots, the Civil War and all its casualties were the price paid by the United States in order to protect and defend the Constitution, its people and those unalienable rights that were bestowed to each citizen which are â€Å"Life, Liberty and the Pursuit of Happiness. † References Harris, L. M. (2003). In the Shadow of Slavery: African Americans in New York City, 1626-1863. Chicago: University of Chicago. Smith, A. I. , (2007). The American civil war. Macmillan: New York.

Description and Perception Essay -- essays research papers

A gesture of truth or deceit   Ã‚  Ã‚  Ã‚  Ã‚  In the following paper I will be describing the small moment in time when the presidential candidate finishes his elaborate speech and waves his hand to the crowd at his campaign’s convention. I will be trying to insinuate a feeling of truth and prosperity in the candidate’s gestures and appearance. The second impression will introduce a mood of dictatorship and deceitfulness about the candidate from his same gestures and appearance.   Ã‚  Ã‚  Ã‚  Ã‚  There is a feeling or truthfulness and prosperity in the presidential candidate’s gestures and appearance as he waves to the mass of people at the convention.   Ã‚  Ã‚  Ã‚  Ã‚  The pressure is building in the several hundred freedom loving Americans as their beloved party leader rallies the masses with his carefully prepared speech. His final words are a sweet sounding melody of authenticity and prosperity. The crowd erupts as the candidate waves firmly to them; the fingers on his hand outstretched supplement the confidence in his cause that he so boldly spoke of. His hand is waving to the whole crowd, seemingly covering everyone with an aura of certainty. The proud patriotic image of the waving American flag behind him compliments the rhythm of his gestures. He now raises his second hand in a feeling of complete and utter sureness that he is on the right path and that the voters in the upcoming months can rest assured that this is an infallible man. He is like the conductor of a dynamic symphony with instruments of cheering, smiling, and chanting. The waving filled me with the same confidence that many of this nation’s former lea ders had in leading our country to prosperity.   Ã‚  Ã‚  Ã‚  Ã‚  I looked past the outstretched arms and onto the face of the political demigod and gazed upon his face. Never had I seen a more enduring smile in a presidential candidate, a steady and large smile, but at the same time not an overbearing smile that ensued a sense of counterfeit like in many past candidates. The same lips that produced such an unwavering smile could not possibly produce misleading lies. The huge round eyes with their eyelids very distinctly separated amongst all the bright lights was unequivocally the most definitive beacon of truth in his appearance. There was no twitching in his pupils, just a gaze as steady a... ...ed up to fool the public would have been futile with out the stare of his wide opened eyes upon the masses. His perfectly combed hair complements his flurry of movements and pours his sense of successful power upon everyone. The wrinkles on his face hidden by the layer of makeup used to make him more visually appealing to be the future president of this country. Every part of his physical appearance from his flaming eyes to his subtle lips and of his gesture of command from his waving hands exploits my naive nature into a trance of unquestionable concordance.   Ã‚  Ã‚  Ã‚  Ã‚  The impression I was striving for in the first two descriptive paragraphs was for the reader to feel that the candidate’s character had truthfulness and prosperity. The second impression imposed on the reader was that the presidential candidate had dictatorship qualities and a deceitful nature. I wrote about the end of the candidate’s speech at the political convention because politics exists only because of the way people perceive things. There are many ways to perceive important political figures, but if everyone had the same perception on these people, then there would be no need for politics.

Subliminal Messaging

My first reaction to this assignment was if I actually believed in subliminal messages myself. I decided I didn’t but after I did further research, I was shocked. I watched you-tube videos and looked at pictures online of advertising. The biggest shock I found was in the Disney movies. After replaying certain scenes in movies I witnessed subliminal messaging first hand. Most of the messages were sexual references and I was actually quite disturbed by it. For example, in a scene of â€Å"The Little Mermaid†, as Arial was walking up to the podium with her husband to be the priest got an erection. You can clearly see it happening. I never noticed it before until I started doing research on subliminal messaging. I did further research on other Disney animated movies and I found that there were a lot more ‘sexual’ subliminal messages in the movies and advertising that you don’t notice unless you are actually paying attention. Which brings me to my next point, Dr. Brahrami states â€Å"If the brain is busy it can filter our subliminal things. The brains response to subliminal messages is not automatic and depends on how much attention the person is paying†. And that’s when I decided I completely agree. I think since I was actually paying attention and watching out for subliminal messages, I could see them. Most of the time when I’m watching movies I don’t see the sexual, demon or drug related messages companies are putting in their movies and advertising. Which leads me to my question, why would a company based on children put sexual things in a movie made for kids?! Well, then I started to think it was a coincidence to I did more research and found out there was a huge debate during this time when the Arial scene with the priest came out. What I found was that it was the priest’s knee. So for my conclusion of this paper, I think you interpret what you want to see. If your brain is actually searching for these messages, your brain will see what it wants to see.

A Study On Financial Performance Example For Free - Free Essay Example

Sample details Pages: 12 Words: 3731 Downloads: 9 Date added: 2017/06/26 Category Finance Essay Type Research paper Tags: Study Essay Did you like this example? Kennedy and Muller, has explained that The analysis and interpretation of financial statements are an attempt to determine the significance and meaning of financial statements data so that the forecast may be made of the prospects for future earnings, ability to pay interest and debt maturines (both current and long term) and profitability and sound dividend policy. T.S.Reddy and Y. Hari Prasad Reddy (2009), have stated that The statement disclosing status of investments is known as balance sheet and the statement showing the result is known as profit and loss account. Don’t waste time! Our writers will create an original "A Study On Financial Performance Example For Free" essay for you Create order Peeler J. Patsula (2006), he define that a sound business analysis tells others a lot about good sense and understanding of the difficulties that a company will face. We have to make sure that people know exactly how we arrived to the final financial positions. We have to show the calculation but we have to avoid anything that is too mathematical. A business performance analysis indicates the further growth and the expansion. It gives a physiological advantage to the employees and also a planning advantage. I.M.Pandey (2007), had stated that the financial statements contain information about the financial consequences and sources and uses of financial resources, one should be able to say whether the financial condition of a firm is good or bad; whether it is improving or deteriorating. One can relate the financial variables given in financial statements in a meaningful way which will suggest the actions which one may have to initiate to improve the firms financial condition. Jae K.Shim Joel G.Siegel (1999), had explained that the financial statement of an enterprise present the raw data of its assets, liabilities and equities in the balance sheet and its revenue and expenses in the income statement. Without subjecting these to data analysis, many fallacious conclusions might be drawn concerning the financial condition of the enterprise. Financial statement analysis is undertaken by creditors, investors and other financial statement users in order to determine the credit worthiness and earning potential of an entity. Susan Ward (2008), emphasis that financial analysis using ratios between key values help investors cope with the massive amount of numbers in company financial statements. For example, they can compute the percentage of net profit a company is generating on the funds it has deployed. All other things remaining the same, a company that earns a higher percentage of profit compared to other companies is a better investment option. Jonas Elmerraji (2005), tries to say that ratios can be an invaluable tool for making an investment decision. Even so, many new investors would rather leave their decisions to fate than 17 try to deal with the intimidation of financial ratios. The truth is that ratios arent that intimidating, even if you dont have a degree in business or finance. Using ratios to make informed decisions about an investment makes a lot of sense, once you know how use them. Chidambaram Rameshkumar Dr. N. Anbumani (2006), he argue that Ratio Analysis enables the business owner/manager to spot trends in a business and to compare its performance 16 and condition with the average performance of similar businesses in the same industry. To do this compare your ratios with the average of businesses similar to yours and compare your own ratios for several successive years, watching especially for any unfavorable trends that may be starting. Ratio analysis may provide the all-important early warning indications that allow you to solve your business problems before your business is destroyed by them. M Y Khan P K Jain (2011), have explained that the financial statements provide a summarized view of the financial position and operations of a firm. Therefore, much can be learnt about a firm from a careful examination of its financial statements as invaluable documents / performance reports. The analysis of financial statements is, thus, an important aid to financial analysis. Elizabeth Duncan and Elliott (2004), had stated that the paper in the title of efficiency, customer service and financing performance among Australian financial institutions showed that all financial performance measures as interest margin, return on assets, and capital adequacy are positively correlated with customer service quality scores. Carlos Correia (2007), had explained that any analysis of the firm, whether by management, investors, or other interested parties, must include an examination of the compan ys financial data. The most obvious and readily available source of this information is the firms annual report. The financial statements shall, in conformity with generally accepted accounting practice, fairly present the state of the affairs of the company and the results of operations for the financial year. Greninger et al. (1996), identified and refined financial ratios using a Delphi study in the areas of liquidity, savings, asset allocation, inflation protection, tax burden, housing expenses and, insolvency. Based on the Delphi findings, they proposed a profile of financial well-being for the typical family and individual. Rachchh Minaxi A (2011), have suggested that the financial statement analysis involves analyzing the financial statements to extract information that can facilitate decision making. It is the process of evaluating the relationship between component parts of the financial statements to obtain a better understanding of an entitys position and performanc e. Salmi, T. and T. Martikainen (1994), in his A review of the theoretical and empirical basis of financial ratio analysis, has suggested that A systematic framework of financial statement analysis along with the observed separate research trends might be useful for furthering the development of research. If the research results in financial ratio analysis are to be useful for the decision makers, the results must be theoretically consistent and empirically generalizable. John J.Wild, K.R.Subramanyam Robert F.Halsey (2006), have said that the financial statement analysis is the application of analytical tools and techniques to general-purpose financial statements and related data to derive estimates and inferences useful in business analysis. Financial statement analysis reduces reliance on hunches, guesses, and intuition for business decisions. It decreases the uncertainty of business analysis. Introduction 2.1 Financial Analysis The term analysis is methodical classification of data given in the financial statements. Financial analysis is the process of identifying the financial strength and weakness of tiles Finn by property establishing relationship between the item of balance sheet profit loss account. Financial analysis can be undertaken by the firm or by outside parties, firms owner, creditors, investors and other. Actually the nature of analysis depends upon the parties. According to Finney and Miller Financial analysis consists in separating facts according to some definite plan, arranging them in groups according to certain circumstances, and then presenting them in a convenient and easily read and understandable form. According to John N. Myres Financial statement analysis is largely a study of relationship among the various financial factors in a business, as disclosed by a single set of statements and a study of the trends of these factors, as shown in a series of statements. 2.2 Financial Statement A financial statement is an organized collection of data according to logical and consistent accounting procedures. Its purpose is to convey an understanding of some financial aspects of a business firm. It may show a position at a moment of time as in the case of a balance sheet, or may reveal a series of activities over a given period of time, as in the case of an income statement. Thus, the term financial statement generally refers to the basis statements; Balance sheet Income statement Cash flow statement Statement of change in equity Notes, comprising of a summary of significant accounting policies and other explanatory notes 2.2.1 Balance sheet The balance sheet is also called the statement of financial position. This statement accounted for the assets which the company controls and the ways these assets are financed. The balance sheet is based on the accounting equation: Assets= Liabilities + Equity 2.2.2 Income statement An income statement is also known as the statement of earnings. This statement measures the financial performance of a firm and indicates the flow of sales, expenses and earnings for a given period. 2.2.3 Cash flow statement This statement reports on the cash receipt and cash paid that is the cash inflow and outflow separately for operating, investing and financing activities. Similarly, only actual cash inflows and outflows from cash items is reported in the statement. 2.2.4 Statement of change in equity This statement is useful as it reports the changes in equity during a company financial year. The statement gives a detail of the balance at the beginning and explained the changes that occurred during the year. 2.2.5 Notes Here information concerning the preparation and the specific accounting policies adopted in the financial statement are provided. Therefore it provides additional information which does not appear in the financial statement but is important for a fair presentation. 2.3 Users of financial statements Financial statements are used by a diverse group of parties, both inside and outside a business. Generally, these users are: Internal Users: are owners, managers, employees and other parties who are directly connected with a company. Owners and managers require financial statements to make important business decisions that affect its continued operations. Financial analysis are then performed on these statements to provide management with a more detailed understanding of the figures. These statements are also used as part of managements report to its stockholders, as it form part of its Annual Report. Employees also need these reports in making collective bargaining agreements (CBA) with the management, in the case of labor unions or for individuals in discussing their compensation, promotion and rankings. External Users: are potential investors, banks, government agencies and other parties who are outside the business but need financial information about the business f or a diverse number of reasons. Prospective investors make use of financial statements to assess the viability of investing in a business. Financial analysis are often used by investors and is prepared by professionals (Financial Analysts), thus providing them with the basis in making investment decisions. Financial institutions (banks and other lending companies) use them to decide whether to grant a company with fresh working capital or extend debt securities (such as a long-term bank loan or debentures) to finance expansion and other significant expenditures. Government entities (Tax Authorities) need financial statements to ascertain the propriety and accuracy of taxes and other duties declared and paid by a company. Media and the general public are also interested in financial statements for a variety of reasons 2.4 Purpose of financial analysis The purpose of analysis of financial statements depends upon the need of a person who analysis these statements. These needs may be:- To know the earning capacity or profitability. To know the solvency. To know the financial strength. To make comparative study with other firms. To know the capability of payment of interest dividend. To know the trend of business. 2.5 Significance or importance of financial analysis Significance for Managers;- Planning and Control are the two most important ingredients to a Successful Business. A Business Plan takes most of the guess work out of Business Strategy and Control through solid financial analysis. Financial Data provides a way to gauge where you are in your Strategic Plan, telling you where changes in your Plan are necessary. Because of this, Financial Data Analysis and Management are vitally important to running a successful business. Significance for Investors:- Investors are generally considered one of the primary users of financial statements. They use the financial statements to determine the current profitability of the firm and attempt to predict its future profitability. Their interest is in the future growth of a companys stock price and/or the likelihood of the company paying dividends to the owner. Significance for Creditors:- In the ongoing relationship between suppliers and a firms financial statement can play several roles consider the relationship between a firm and the suppliers to its loan capital. e.g a bank in the initial loan granting stage of the relationship, financial statement typically are an important items. Significance for regulatory agency:- The demand by these bodies can arise in diverse set of areas such as revenue raising e.g for income tax, sales tax, value added tax collection. Govt. intervention e.g determines whether to provide a govt. backed loan agreement to a financially distressed firm. Significance for Employees:- They are the part of the organization and feel that their effort contributed to the firm profit they would there for prefers to give bonuses and salary increase this also increase expenses of the firm. Significance for others parties:- The set of party that demand for financial analysis information of corporation is open ended. Diverse party such as academic, environmental protection organization, and other special interest lobbying groups approach cooperation for detail relating to their financial and other affairs. Significance for Government :- Various ministries and department have interest in the firms payments of taxes. Also sees the enactment of law for the industry and the provision of social service to the public. The govt. may also want to ensure that the firm complies with the law on for example wages payments and employees benefit. 2.6 Types of Financial Analysis Different types of financial statements analysis can be made on the basis of: According to the nature of the analyst and the material used by him. On this basis, the financial analysis can be external and internal analysis: External Analysis: It is made by those persons who are not connected with the enterprise. They do not have access to the enterprise. They do not have access to the detailed record of the company and have to depend mostly on published Statements. Such type of analysis is made by investors, credit agencies, governmental agencies and research scholars. Internal Analysis: The internal analysis is made by those persons who have access to the books of accounts. They are members of the organization. Analysis of financial statements or other financial data for managerial purpose is the internal type of analysis. The internal analyst can give more reliable result than the external analyst because every type of information is at his disposal. According to the objectives of the analysis. On this basis the analysis can be long-term and short-term analysis. Long-term Analysis: This analysis is made in order to study the long-term financial stability, solvency and liquidity as well as profitability and earning capacity of a business concern. The purpose of making such type of analysis is to know whether in the long-run the concern will be able to earn a minimum amount which will be sufficient to maintain a reasonable rate of return on the investment so as to provide the funds required for modernization, growth and development of the business and to meet its costs of capital. Short-term Analysis: This is made to determine the short-term solvency, stability and liquidity as well as earning capacity of the business. The purpose of this analysis is to know whether in the short run a business concern will have adequate funds of readily available to meet its short-term requirements and sufficient borrowing capacity to meet contingencies in the near future. This analys is is made with reference to items of current assets and current liabilities (working capital analysis). According to the modus operandi of the analysis. On this basis, the analysis may be horizontal analysis and vertical analysis. Horizontal (or Dynamic) Analysis: This analysis is made to review and analyze financial statements of a number of years and, therefore, based on financial data taken from several years. This is very useful for long-term trend analysis and planning. Comparative financial statement is an example of this type of analysis. Vertical (or Static) Analysis: This analysis is made to review and analyze the financial statements of one particular year only. Ratio analysis of the financial year relating to a particular accounting year is an example of this type of analysis. 2.7 Techniques (devices or methods) of financial analysis The following techniques can be used in connection with analysis and interpretation of financial statements: 2.7.1 Comparative financial statements The comparative financial statements are statements of the financial position at different periods of time. The elements of financial position are shown in a comparative form so as to give an idea of financial position at two or more periods. The statements of two or more periods are prepared to show absolute data of two or more years, increases or decreases in absolute data in value and in terms of percentages. The two comparative statements are: Comparative Balance Sheet: the comparative balance sheet analysis is the study of the trend of the same items, group of items and computed items in two or more balance sheets of the same business enterprise on different dates. Comparative Income Statement: the comparative income statement gives the results of the operations of a business. It gives an idea of the progress of a business over a period of time. 2.7.2 Trend percentage analysis Trend analysis is an important tool of horizontal financial analysis. This analysis enables to know the changes in the financial function and operating efficiency between the time period chosen. By studying the trends of each item we can know the direction of changes and based upon the direction of changes, the opinions can be formed. These trend ratios may be compared with industry in order to know the strong or weak points of a concern. 2.7.3 Common size statement Common size financial statements are those in which figures reported are converted to some common base. Vertical analysis is required for an interpretation of underlying causes of changes over a period of time. For this, items in the financial statements are presented as percentages or ratios to total of the items and a common base for comparison is provided. Common size statements may be used for Common Size Balance Sheet: a statement in which balance sheet items are expressed as the ratio of each asset to total assets and the ratio of each liability is expressed as a ratio of total liabilities. Common Size Income Statement: the items in income statement can be shown as percentages of sales to show the relation of each item to sales. A significant relationship can be established. 2.7.4 Funds Flow Statement (or Analysis) This statement is prepared in order to reveal clearly the various sources where from the funds are procured to finance the activities of a business concern during the accounting period and also brings to highlight the uses to which these funds are put during the said period. 2.7.5 Cash Flow Statement (or Analysis) This statement is prepared to know clearly the various items of inflow and outflow of cash. It is an essential tool for short-term financial analysis and is very helpful in the evaluation of current liquidity of a business concern. It helps the business executives of a business in the efficient cash management and internal financial management. 2.7.6 Statement of Changes in Working Capital (Net Working Capital Analysis) This statement is prepared to know the net change in working capital of the business between two specified dates. It is prepared from current assets and current liabilities of the said dates to show the net increase or decrease in working capital. 2.7.7 Ratio Analysis It is done to develop meaningful relationship between individual items or group of items usually shown in the periodical financial statements published by the concern. An accounting ratio shows the relationship between the two inter-related accounting figures as gross profit to sales, current assets to current liabilities, loaned capital to owned capital etc. Ratios should not be calculated between the two unrelated figures as it will not serve any useful purpose. According to K. Shastry (1995), a powerful tool for assessments and evaluation of business enterprises is Financial Ratio Analysis. He defines financial ratio analysis as the systematic presentation of ratios, both from the internal and external financial reports, so as to summarize key relationships and results in order to appraise financial performance of the company. 2.7.8 Du Pont Analysis ROI indicates the efficiency of the concern which depends upon the working operations of the concern. Net Profit Ratio and Capital Turnover Ratio, as often called is usually computed on the basis of the chart represented by DU Pont. Thus it is known as DU Pont Chart. This system of control was applied for the first time by DU Pont Company of the United States of America. The DU Pont chart helps to the management to identify the areas of problems for the variations in the return on investment so that actions may initiated to improve the performance. The following chart can explain the ROI effect by a number of factors. Limitation of Financial Analysis Though analysis of financial statement is essential to obtain relevant information for making several decisions and formulating corporate plans and policies, it should be carefully performed as it suffers from a number of the following limitations: Mislead the users:- The accuracy of financial information largely depends on how accurately financial statements are prepared. If their preparation is wrong, the information obtained from their analysis will also be wrong which may mislead the user in making decisions. Not useful for planning:- Since financial statements are prepared by using historical financial data, therefore, the information derived from such statements may not be effective in corporate planning, if the previous situation does not prevail. Qualitative aspects:- Then financial statement analysis provides only quantitative information about the companys financial affairs. However, it fails to provide qualitative information such as management labor relation, customers satisfaction, and management skills and so on which are also equally important for decision making. Comparison not possible:- The financial statements are based on historical data. Therefore comparative analysis of financial statements of different years cannot be done as inflation distorts the view presented by the statements of different years. Wrong judgement:- The skills used in the analysis without adequate knowledge of the subject matter may lead to negative direction. Similarly, biased attitude of the analyst may also lead to wrong judgement and conclusion. Not helpful in price fixation:- In financial accounting the cost is not available as an aid in determining prices of the product services production order and product line. Not control on cost:- It does not provide for a proper control of materials and suppliers, wages. Labors and overheads. No analysis of losses:- It does not provided the complete analysis of losses due to defective material, idle time, plant and equipment. In other words no distinction is made between avoidable and unavoidable wastage.