Not For Profit Organizations Prepare Financial Statement Accounting Essay

Not For Profit Organizations Prepare Financial Statement Accounting Essay Contributions are the primary revenue to a Not-for-profit organization. Because of the fundamental accounting of NFPO is different with profit-oriented companies, NFPO has its own accounting method for recognizing contributions. There are two methods of recording contributions are restricted fund method and deferral method. The objective of paper is to identify which method should be used. The restricted fund method recognizes restricted contributions as revenue when they are received. The deferral method recognizes restricted contributions until related expenses are incurred in future period. The paper will illustrate an example to compare the difference between the two methods, analyze the effects on financial statements and advantages and disadvantages of each method. The timing treatment restricted donation is primary difference among two methods. The advantages of deferral method is reduces noise from timing mismatch between when expenses are incurred and when revenues are recog nized. The matching helps avoid misstating cost for a period. It better evaluate the actual performance of organization. And deferral method can help the organization to develop an accounting plan extends beyond the current period which more rational use the contributions. But under the deferral method, it is not clearly presents information regarding how the organization manages the restricted contributions. And deferral of external restricted contributions to a liability may be confusing to the basic users. The restricted fund method will give a different result than deferral method. Restricted fund method is more clearly to present the information regarding restricted contributions how to use. Another advantage is the restricted funds method increasing comparability between current year and previous years in one organization. This is seen as both advantage and disadvantage in the same time. Because of an organization chooses which restricted funds to report, it lack comparability between with two organizations. Choosing an appropriate accounting method is important for nonprofit. It can attract more donations to support organization activities. Organizations should seek the help of professionals to assist it in implementing its accounts. 2.0 Introduction Contributions are the primary revenue to a Not-for-Profit Organization (NFPO). Because the NFPO has characteristics which difference with the for-Profit Organization, its accounting method of recording contributions has own standards in Part III of CICA Handbook-Accounting section. NFPO is required to use the restricted fund method or the deferral method of recording contributions. The purpose of this report is to identify which accounting method should be used to record contributions when Not-for-Profit organization prepares the financial statements. The report will illustrate an example to compare the different between the two methods, analyze the effects on financial statements and advantages and disadvantages of each method. This report is significance because adoption of different accounting method will affect result of financial statement presented. Financial statements are important communication information about NFPO to members, contributors and creditors. Financial statemen ts satisfy their and others interested needs, like the financial condition of organizations and how the management has discharged its stewardship responsibility to those that have provided resources to the organizations, especially important as resources are contributed for specific purposes and management is accountable for the appropriate utilization of such resources. The study is limited to Not-for-Profit Organization. The potentially benefit from this report is for all Not-for-Profit organizations. CICA states that many not-for-profits are subject to reporting requirements such as the production of audited statements or mandatory reporting to funders. (Improved Annual Reporting by Not-for-Profit Organizations.p4) Thus, effective financial report help build an organizations reputation. They can make a support, and can be a key means of reaching new partners and volunteers. 3.0 Background Although the not-for-profit organization applies a separate set of accounting standards in Part III of the CICA Handbook, the Accounting Standards Board (AcSB) emphasizes that the accounting standards for not-for-profit are not a stand-alone set of standard, there should be no differences in accounting between profit-oriented enterprises and non-for-profit organizations when the circumstances and transaction are the some. (CICA. Handbook) In 2008, the AcSB invited not-for-profit organizations to comment on a proposal that would see them use the same system of financial reporting that publicly traded corporations would soon be using. Some respondents opposed change the rules governing the way they report their financial information. When you try to put charitable organizations in the same realm as publicly traded organizations it becomes a challenge because the users of the financial statements have very different needs than a shareholder would have. said Michael Herrea, interim treas urer for the Anglican Church of Canada. If the church was required to use IFRS, Mr. Herrera said it would greatly increase the amount of financial reporting required; the additional information generated would be of no benefit to end users. According to comments received, the AcSB adopted a free choice of the accounting standards for not-for-profit organizations in Part III or IFRSs in Part I of the Handbook. Let us assume that non-for-profit organizations apply Part III of Handbook, which requires recording contributions should adopt restricted fund method or deferral method. 4.0 Definition Not-for-profit organizations have three types of contributions to report: unrestricted contributions, restricted contributions and endowment contributions. Following I will discuss that how three types of contributions are accounted for under the restricted fund method and the deferral method. 4.1 Deferral Method Under the deferred method, unrestricted contributions are automatically recorded as revenue when they are received. Restricted contributions are recorded as revenue until the related expense as been incurred in the future. Endowment contributions are recognized as direct increases in net assets, which are shown in the statement of changes in net assets. Especially, restricted contributions for the purchase of depreciable capital assets are deferred; the revenue is realized as the asset is being amortized. Non-depreciable capital assets, like land, are recognized as increase in net assets. 4.2 Restricted Fund Method The restricted fund method requires the entity must have a general fund and at least one restricted fund. The Unrestricted contributions and investment income are recorded as revenue in general fund. Restricted contributions are recognized as revenue if a restricted fund has been established for that purpose. If no related fund has been established, restricted contributions are treated the same way under the deferred method in general fund. 5.0 Comparison on Deferral Method and Restricted fund Method The primary difference among two methods is timing treatment restricted contributions. This affects the amount of liabilities and revenues reported. There is an example details a NFPO using deferral method and restricted fund method of recording contributions separately blow. The ABC Company is a not-for-profit training organization, funded through an agreement with the Province of AB. ABCs purpose is to provide accounting training program to all accountants in Alberta. ABC received $100,000 from the Province to establish the Princess Royal Scholarship endowment. This amount was invested in debt securities, which generated the $50,000 of investment income. The investment income is restricted for use to provide annual scholarships. $900,000 received from a wealthy and grateful benefactor on Jan 1, 2012 the beginning of its fiscal year. He requested that the money was to be used for purchasing and maintaining a property to house the administrative offices and operating facility. At the July 1, the following item were purchased in cash: Land $400,000; operating facility $300,000, it estimated life of 20 years. At the November 21, a donor contributes $10,000, without restriction for the operation of ABC. $ 25,000 of investment income paid out for Scholarship. In addition, ABC spent $16,000 for the year on maintenance costs for the operating facility. Donations Deferral Method Restricted Fund Method Presentation One fund one general fund; one capital fund; one endowment fund Scholarship As net asset Recognized as revenue in endowment fund Facility Included in deferred contribution; Recognized as revenue until facility expense incurred Recognized as revenue in capital fund Amortization Start to amortize deferred contribution Included in capital fund Interest earned on endowment Included in deferred contribution; Recognized as revenue until scholarships paid out Recognized as revenue in endowment fund Land As net asset As asset in capital fund 6.0 What are the effects on Financial Statements? Primarily the nonprofit organization must produce three important annual financial statements: the statement of financial position, the statement of operation, and the statement of cash flow. Kelly Bourgeois conclude that each component of a nonprofit organizations existence, like organizations programs or projects, is dependent on the organizations financial feasibility. Financial feasibly is accounted for through primarily those three financial statements. One of the principle differences in nonprofit financial statements compared to for-profit entities is the objective of a nonprofit is to realize its socially desirable goals and objectives for the community it serves, rather than to realize a net profit (2003. P16). According to analysis above, financial statements are showed blow. 6.1 Deferral Method ABC The Statement of Operation For the year ended December 31, 2012 Revenue Contributions 58,500 Expense Maintenance expense 16,000 Amortization 7,500 Scholarship 25,000 48,500 Excess revenues over expenses 10,000 ABC Statement of Changes in Net Assets For the year ended December 31, 2012 Unrestricted Investment in Restricted for Total Funds Capital Assets Endowment Net assets at the Beginning of the year - Add: Excess revenues Over expenses 10,000 10,000 Investment in Land 400,000 400,000 Endowment 100,000 100,000 Net assets at end of year 10,000 400,000 100,000 510,000 ABC Statement of Financial Position For the year ended December 31, 2012 Assets Cash and investment 319,000 Capital assets Land 400,000 Operating facility 300,000 Accumulated amortization (7,500) 692,500 1011,500 Liabilities Deferred contributions 501,500 Net assets Invested in capital assets 400,000 Restricted for endowment 100,000 Unrestricted net assets 10,000 510,000 1011,500 6.2 Restricted Fund Method If the ABC adopts the restricted fund method of recording contributions, the different format and results of financial statements will be presented than the deferral method. ABC Statement of Operation For the year ended of December 31, 2012 General Capital Endowment Total Fund Fund Fund Revenues Contributions 10,000 900,000 100,000 1010,000 Interest income 50,000 50,000 Expenses Maintenance 16,000 16,000 Amortization 7,500 7,500 Scholarship 25,000 25,000 Excess of revenues Over expenses 10,000 876,500 125,000 1011,500 ABC Statement of Position For the year ended of December 31, 2012 General Capital Endowment Total Fund Fund Fund Assets Cash and investment 10,000 184,000 125,000 319,000 Capital assets Land 400,000 400,000 Operating facility 300,000 300,000 Accumulated amortization (7,500) (7,500) 10,000 876,500 125,000 1,011,500 Liabilities Deferred contributions Fund balances Invested in capital assets 692,500 692,500 Externally restricted 184,000 184,000 Endowment 125,000 125,000 Unrestricted 10,000 10,000 10,000 876,500 125,000 1,011,500 (Fund balance=Asset-Liability) Under the deferral method, interest is recognized as an increase in the contribution revenue on the statement of operation as scholarship paid out. The operating facility is capitalized and amortization is recorded as expense. The amount of the restricted contribution recognized as revenue for the year is equal to the corresponding expenses incurred. The revenue over expense $10,000 which is unrestricted contribution received. The amount of the contribution not used at the end of the year is recorded as an increase in the liabilities deferred contributions on the statement of position. The deferred contributions decrease when the related revenues are recognized. Land and endowment are recorded as increase in net asset. Under the restricted fund method, the contributions are classified to general fund, capital fund and endowment fund. Each fund has a self-balancing separately. The Contributions and interest earned are immediately recognized as revenues in the corresponding fund. Any e xpenditure related to that fund is deducted from the balance. In this case, using the restricted fund method of recording contributions is better than using the deferral method. Because the restricted fund method is more clearly shows the ABC how to spend the restricted contributions. The restricted fund method makes ABC easy to report activity to its members, donators, and also to any government entity that is charged with the responsibility of overseeing its operation. 7.0 Advantages and Disadvantages Before identify which accounting method should be used of recording contributions for nonprofit, it is necessary to know the advantages and disadvantages of the restricted fund method and the deferral method. In terms of the ABC example this means that two methods would give different results of financial statements. 7.1 Deferral Method Under the deferral method, the recorded deferred contributions are transferred to the income statement as revenue when corresponding expenses been incurred. The contribution revenue is matched to the related expenses in the same accounting period. 7.1.1 Advantages For an accounting perspective, using the deferral method means the contribution revenues expected during a specific accounting period are directly matched to the anticipated expenses during this period. This helps the organization to develop an accounting plan extends beyond the current period which more rational use the contributions. Secondly, the deferral method reduces noise from timing mismatch between when expenses are incurred and when revenues are recognized. The matching helps avoid misstating cost for a period. The mention above, the objective of nonprofit financial statements is assessing whether the organization is achieving its objectives at the lowest possible cost. The deferral method can avoid misstating, for instance, avoid result in understated cost. Thus, it better evaluate the actual performance of organization. 7.1.2 Disadvantages Along with the benefits of the deferral method, there are several disadvantages need to be aware of. Using the deferral method the results of the unrestricted and restricted contributions are combined, and organization-wide totals are presented in the each of the financial statement. The restricted contributions remain unfulfilled are accumulated as deferred contribution. The organizations excess of revenue over expenses for the period represents the increase in resources that are not restricted to cover specific expenses of a future period (Cynthia L. Orr. 1996. P4). Thus, it is not clearly presents information regarding how the organization manages the restricted contributions. Another disadvantage is the restrictions are deferred and not reported until used. Deferral of external restricted contributions to a liability may be confusing to the basic users. 7.2 Restricted Fund Method As mentioned above that the fund accounting must be set up if a nonprofit adopts the restricted fund method. The organization would choose which restricted funds to report, and all similar contributions would be treated in the same manner. 7.2.1Advantages Using fund accounting system to record contributions can help to ensure that organizations use their resources in accordance with the stipulations donors; granting agencies and governing boards impose. Fund accounting segregates the account balances related to its purpose and keeps these funds from mingling with the other accounts of the organization. This ensures that the assets assigned to each fund remain available for the purpose of that fund. And the restricted fund method keeps the organization accountable to the donors who support the organization. Each donor wants to see the nonprofit serve the individuals who need its assistance. When the nonprofit organization issues its financial statements at the end of the year, the contributors can review the performance of each fund. The financial statements identify the money received for each fund and how the organization distributes those funds (Kathy Adams Mclntosh). Thus, the restricted fund method is more clearly to present the i nformation of restrictions. Secondly, choosing the restricted funds to report and treating similar contributions in same manner consistently that is increase comparability between current year and previous years in one organization. This is seen as both advantage and disadvantage in the same time. 7.2.2Disadvantages Because of an organization chooses which restricted funds to report, it lack comparability between with two organizations. Because of this choice, two organizations following the restricted fund method may each report similar kinds of restricted contributions differently. For example, one organization may present contributions restricted for purchasing equipment in a separate restricted capital fund. Another organization may not report a separate capital fund. It results in lacking comparability on similar contributions of two organizations. 8.0 Recommendation Which accounting method is best? This is a matter of what the entity wants to communicate in the financial statements. The best system is a system that gives the members of an organization control over its financial health and portrays this health through their records.(Kelly Bourgeo. June, 2003. p16). So the executive director and board of nonprofit should assess the financial health thought that, the financial statements should be easily comprehensible so that any person taking the time to read them will understand the financial picture; they should be concise and they should clearly show the relationship among the each transaction without confusing detail involving transfers (Kelly Bourgeo. P17). First, I recommend that using fund accounting. Because the fund accounting approach is more clearly presents information regarding how the restrictions are distribution and spent. And it can be effective, especially when accounting reports must be sent to more than one government agency. For example, if a charity receives an endowment for the childcare program, a contribution restricted to support homeless shelter and a grant for providing meals to stray pets, each of these programs is to fall into the jurisdiction of a different government agency. So by creating funds for each program, it is provide each monitoring agency with an accounting of what has been done with the donations received to support each program (Malcolm Tatum. 2012). The organizations determine an appropriate accounting method should determine who the uses of the financial statements will be and what their needs. For a nonprofit, it receives recurring restricted contributions, so donors will be one of the major users. In my opinion, the restricted fund method is better than deferral method. Because the restricted fund method provides donors with simply but robust information on how their contributions are be used. It let users clearly to understand the financial pictures. And it reflects a more accurate accrual basis of revenue recognition for the funds presented than the deferral method. The deferral method may be confusing to users because of recording restricted contributions as a liability. Each method has advantages and disadvantages separately for its use. So organizations should seek the help of professionals to assist it in implementing its accounts. 9.0 Conclusion The not-for-profit organization is required to choose either the restricted fund method or the deferral method of recording contributions when it prepares financial statements. According to analysis above, the timing restriction treatment is the primary cause for some of the more significant reporting and recognition differences. Using the restricted fund method, the restricted contributions are recognized as revenue when they are received. It more clearly presents the information of restrictions for the funds presented. The deferral method recognizes contributions until they are spent. The matching principle helps avoid misstating cost for a period. It better evaluate the actual performance of organization. But it may be confusing to basic users because of deferred restricted contributions as a liability. Each method has its advantages and disadvantages. The choice depends on the financial reporting objective and on the motivations of organizations manager. The accounting method, on ce selected, all received contributions must been applied that method consistently. The accounting policy seems be changed if the organization changes its method. There is not required to, I recommend that nonprofit uses fund-based structure. If no such fund has been established, restricted contributions are treated the same way as under the deferred contribution method. Choosing an appropriate revenue recognition policy is important. The organizations should seek the help of professionals to assist it in implementing its accounts.

Philippine Arts Essay

* 1. Filipino Painters :The Few Cream of the Crop * 2. Damian Domingo â€Å"The First Great Filipino Painter†AKA Damian Gabor Domingo â€Å"Father of Filipino Painting† 1st Filipino to paint his face 1st self-portrait in the Philippines Academia de Dibujo y PinturaDate of Birth: 1796Birthplace: Tondo, Manila, PhilippinesYear of Death: 1834 * 3. La Sagrada Familia * 4. La Sagrada Familia Oil on Copper Sheet Measurements: 48.26(length) x 35 (width) cm Where it was made: Manila, Philippines Time Period: 19th Century; 1820’s to 1830’s Owner: Heirs of Luis Ongpin Museum: Ayala Miuseum * 5. La Sagrada Familia The delicate veil over the Virgin’s head and shoulders is transparent to the point of appearing almost invisible. Cloth folds and curves of the figures’ clothing appear quite realistic. Damian Domingo uses color and drama with control. The painting depicts three generations of the Holy Family. * 6. La Sagrada Familia The infant Jesus and his parents are at the center, His grandparents on either side, and God the Father, the Holy Spirit, and the angels high above. It marks the peak of his finely detailed miniaturist style. Two misspelled words in the paintings caption. â€Å"Sagrda† and â€Å"Aana† * 7. Juan Luna â€Å"Ilocano Filipino Painter†Political activist of the Philippine Revolution durin g the late 19th century 1st recognized Philippine artists His 1st tutor Don Lorenzo Guerero was so impressed with his early works Don Lorenzo persuaded his parents to send him to Spain to advance his skillsDate of Birth: October 23,1857Birthplace: Badoc, Ilocos Norte, PhilippinesYear of Death: December 7, 1899 * 8. Spoliarium * 9. Spoliarium Oil-on-Canvas Measurements: 4.22 meters x 7.675 meters Where it was made: Rome Time Period: 19th Century , 1884 Award: 1st prize, gold medal at Exposicion de Bellas Artes of Oil Paintings in Madrid Location: National Museum * 10. Spoliarium Largest painting in the Philippines. The Technique used by the artist is symbolism. Heavy strong brush strokes- expressed his anger over the abuses and cruelties. Lines and color- he captured pathos and barbarism of a decadent empire. * 11. Spoliarium Vertical Lines- evidenced by the straight body of an oppressor suggest strength and stability. Horizontal Lines- seen impression of serenity and repose. Diagonal Lines- clearly shown in the arms of men pulling the wounded gladiator toward the other room. * 12. Spoliarium Most well-known painting by a Filipino artist A building or chamber where the dead bodies of gladiators were taken to be stripped of their armor and weapons prior to the disposal of their bodies. Symbol of our social, moral, and political life: humanity unredeemed, reason and aspiration in open fight with prejudice, fanaticism, and injustice.† * 13. Other works of Juan Luna: Death of Cleopatra (Silver medal, 1881 Museo del Prado in Madrid) Parisian Life (Silver medal, 1889, GSIS Museum) Battle of Lepanto, Blood Compact (1886, Malacaà ±ang Palace) Una Bulakenya (1895, Malacaà ±ang Palace) * 14. Felix Resurreccion HidalgoNational Artist of the Philippines for Painting He studied in the University of Santo Tomas where his artistry was encouraged by Fr. Sabater. He was simultaneously enrolled at the Escuela de Dibujo y Pintura. When Juan Luna won the gold medal in the 1884 Madrid Exposition, a Filipino painter shared with him the limelight by securing the second place. His remains were brought to Manila, where he now lies entombed in the Hidalgo family mausoleum at the Cementerio del Norte.Date of Birth: February 21, 1855Birthplace: Binondo, ManilaYear of Death: March 1913 * 15. Las virgenes Cristianas expuestas al populacho * 16. Las virgenes Cristianas expuestas al populacho Oil-on-Canvas Measurements: 115 cm x 157 cm Time Period: 1884 Award: Silver Medalist(9th silver medal award among forty five) Location: Metropolitan Museum of Manila * 17. Las virgenes Cristianas expuestas al populacho Regarded as one of the national treasures of the Philippines Part of art collection of the Bangko Sentral ng Pilipinas. The original was destroyed in a fire at the University of Valladolid in Spain. Las Virgenes Cristianas Expuestas al Populacho is a â€Å"landmark painting† depicting the persecution of Christians in Ancient Rome. * 18. Las virgenes Cristianas expuestas al populacho Described as a masterpiece remarkable in the aspects of quality, composition, and historical context. It portrays two scantily clothed Christian female slaves being mocked by a group of boorish Roman male onlookers. One of the women is posed seated naked at the foreground of the painting with her â€Å"head bowed in misery†. The semi-nude women have been stripped not only of their garments but also of their dignity. * 19. Las virgenes Cristianas expuestas al populacho He derive his subject matter from classical antiquity He brought out the Drama of the moment * 20. Other works of Felix Hidalgo: Flora de Filipinas (Plants of the Philippines) – awarded second place for best cover design for de Luxe edition. La Siesta (Nap in the afternoon) – a piece which was favorably reviewed in La Ilustracion Espanola y Americana in1881. La Barca de Aqueronte (The Boat of Charon) – received a gold medal in the international exposition in Madrid and was bought for 7500 pesetas by the Spanish government. * 21. Other works of Felix Hidalgo: Laguna Estigia (The Styx) El Violinista – was accorded a gold medal at the Universal Exposition in St. Louis, Missouri. * 22. Fernando Amorsolo y CuetoNational Artist of the Philippines for Painting Excellent sketch artist as well as peerless master of light and color. Signature technique. Backlight his object, gently shading them with nuanced color tones & haloing them with incandescent golden glow. Most of his paintings portrayed the Filipino culture, tradition, and customs like Filipino fiestas. Became popular because of his illuminated landscapes and his historical paintings on which you can see the real reflection of a Filipino soul.Date of Birth: May 30, 1892Birthplace: Calle Herran in Paco, ManilaYear of Death: April 26, 1972 * 23. Rice Planting * 24. Rice Planting Oil-on-Canvas Measurements: 24 x 34 meters Where it was made: Philippines Time Period: 1922 Sold by: Geringer Art, a Honolulu based company which specializes in the art of Fernando Amorsolo * 25. Rice Planting His â€Å"Rice Planting† (1922) was a staple of tourist brochures. It’s visual weight is light because the colors used were mostly pastel in nature. No dark colors were used to produce a feeling of calm and peace. The particular genre that was used is realism. * 26. Rice Planting He painted the details as to how it might look like in real life. In rice planting, the backlighting technique manifested wherein figures are outlined against a characteristic glow, and intense light on one part of the canvas highlights nearby details. Sunlight is a consistent element in Amorsolo’s works. Brush strokes were smooth which emphasizes the serene feeling. * 27. Other works of Fernando Amorsolo: The Bombing of the Intendecia (1942) Bataan ) Afternoon Meal of the Workers (1939) Princess Urduja * 28. Carlos V. Francisco aka Botong Francisco2nd Filipino to receive the title of National Artist in Painting in 1973 One of the first Filipino modernist Franciscos art is a prime example of linear painting where lines and contours appear like cut outs. He single-handedly brought back the art of mural painting in the PhilippinesDate of Birth: November 4, 1912Birthplace: Angono, RizalYear of Death: March 31, 1969 * 29. Katipunan * 30. Katipunan Mural Best known mural of Francisco It shows his descriptions about the History of Manila Mayor Antonio Villegas in Manila It describes the enthusiasm of the first Datu in Manila. His murals on the history of Manila for the Manila City Hall represent a high point in his art and the art of the country. * 31. Jose Tanig JoyaNational Artist in Visual Arts in 2003 A painter and multimedia artist Known as an Abstract Expressionist He was the president of the Art Association of the Philippines from 1962 to 1965 and dean of the U.P. College of Fine Arts from 1970 to 1978.Date of Birth: June 3, 1931Birthplace: Manila, PhilippinesYear of Death: March 31, 1996 * 32. Granadean Arabesque * 33. Granadean Arabesque Inspired by Joya’s stay in Granada, a region in Spain.How he was struck by inspiration while travelling on a train andseeing all the beautiful sunflowers pass him by. Bright yellows dominate the canvass and establish the mood –pure joy, life, and energy. * 34. Other works of Jose Joya: 1948 – Barter of Panay 1954 – Christ Stripped of His Clothes 1958 – Granadean Arabesque, his landmark painting 1965 – Dimensions of Fear 1981 – Vista Beyond Vision 1985 – Torogan 1998 – Playground of the Mind * 35. Thank You ☠º * 36. Miniature Miniature isnt merely about size, but also the levelof detail in the painting. Its the detail that differentiatesa miniature from a small painting: if you look at it througha magnifying glass, youll see extremely fine brush markswith every detail scaled down and miniaturized.Techniques used include hatching, stippling, and glazing.Composition, perspective, and color are as important asin larger paintings. * 37. Symbolism A symbol, in general, is a visible sign of somethinginvisible in such as an idea or a quality. Art of Symbolism is the art to use symbols torepresent things, ideas and emotions. * 38. Realism The representation in art or literature of objects,actions, or social conditions as they actually are, withoutidealization or presentation in abstract form. Adopted to describe things represent figures andexactly how they look like in real life. * 39. Mural A mural is any piece of artwork painted or applieddirectly on a wall, ceiling or other large permanentsurface. A particularly distinguishing characteristic of muralpainting is that the architectural elements of the givenspace are harmoniously incorporated into the picture * 40. Abstract Expressionism Abstract Expressionism is a school of art thatdeveloped from Expressionism. It applied the principlesof Expressionism to abstract art. The artists brushstrokes, the visible evidence of the process of creating thepainting, together with the use of color, are the subjectof the painting. * Paintings * Artistic paintings were introduced to the Filipinos in the 16th century when the Spaniards arrived in the Philippines. During this time, the Spaniards used paintings as religious propaganda to spread Catholicism throughout the Philippines. These paintings, appearing mostly on church walls, featured religious figures appearing in Catholic teaching. Due to the Church’s supervision of Filipino art and Spanish occupation of the Philippines, the purpose of most paintings from the 16th-19th century were to aid the Catholic Church.[1] * In the early 19th century, wealthier, educated Filipinos introduced more secular Filipino art, causing art in the Philippines to deviate from religious motifs. The use of watercolor paintings increased and the subject matter of paintings began to include landscapes, Filipino inhabitants, Philippine fashion, and government officials. Portrait paintings featured the painters themselves, Filipino jewelry, and native furniture. The subject of landscape paintings featured artists’ names painted ornately as well as day-to-day scenes of average Filipinos partaking in their daily tasks. These paintings were done on canvas, wood, and a variety of metals. [2] * During World War II, some painters focused their artwork on the effects of war, including battle scenes, destruction, and the suffering of the Filipino peoples. * Dance | It has been suggested that this article or section be merged into Philippine Dance. (Discuss) Proposed since June 2012. | * There are many different types of Filipino dances varying in influence and region. Types of Filipino dance include Cordillera, Muslim, tribal, rural, and Spanish style dances. * Within the cordillera dances, there is Banga, Bendayan, Lumagen/Tachok, Manmanok, Ragsaksakan, Salisid, Salip, Tarektek, and Uyaoy/Uyauy. The Banga dance illustrates the grace and strength of women in the Kalinga tribe. Women performing the Banga balance heavy pots on their heads while dancing to beat of wind chimes. This mimics Kalinga women collecting and transporting water. Another dance, called Lumagen or Tachok, is performed to celebrate happy occasions. When Lumagen is performed, it is meant to symbolize flying birds and is musically-paired to the beat of gongs. Another cordillera dance, Salisid, is the dance to show courtship. In the Salisid dance, a male and a female performer represent a rooster attempting to attract a hen.[3] * Tribal dances include Malakas at Maganda, Kadal Blelah, Kadal Tahaw, Binaylan, Bagobo Rice Cycle, and Dugso. Malakas at Maganda is a national folklore dance. It tells the story of the origin of the Filipino people on the islands. Another dance, called the Binaylan dance, tells the story of a hen, the hen’s baby, and a hawk. In this dance, the hawk is said to control a tribe’s well-being, and is killed by hunters after attempting to harm the hen’s baby.[4] * Two examples of traditional Filipino dances are Tinikling and Binasuan and many more. Filipinos have unique folk dances like tinikling where assistants take two long bamboo sticks rapidly and in rhythm, clap sticks for dancers to artistically and daringly try to avoid getting their feet caught between them. Also in the southern part of the Philippines, there is another dance called singkil using long bamboo poles found in tinikling; however, it is primarily a dance showing off lavish Muslim royalty. In this dance, there are four bamboo sticks arranged in a tic-tac-toe pattern in which the dancers exploit every position of these clashing sticks. Dancers can be found trying to avoid all 4 bamboo sticks all together in the middle. They can also try to dance an entire rotation around the middle avoiding all sticks. Usually these stick dances performed in teamwork fashion not solo. The Singkil dance is identifiable with the use of umbrellas and silk clothing.[5] * Weaving * Philippine weaving involves many threads being measured, cut, and mounted on a wooden platform. The threads are dyed and weaved on a loom.[6] * Before Spanish colonization, native Filipinos weaved using fibers from abaca, pineapple, cotton, and bark cloth. Textiles, clothes, rugs, and hats were weaved. Baskets were also weaved and used as vessels of transport and storage, and for hunting. These baskets were used to transport grain, store food, and catching fish.[7] * However, during Spanish colonization, Filipinos used fabric called nipis to weave white clothing. These were weaved with decorative, flower designs.[8] * Pottery * Traditional pottery-making in certain areas of the Philippines would use clay found near the Sibalom River. Molding the clay required the use of wooden paddles, and the clay had to be kept away from sunlight.[9] * Native Filipinos created pottery since 3500.[10] They used these ceramic jars to hold the deceased.[11] * Other pottery used to hold remains of the deceased were decorated with anthropomorphic designs. These anthropomorphic earthenware pots date back to 5 BC. – 225 A.D and had pot covers shaped like human heads. [12] * Filipino pottery had other uses as well. During the Neolithic period of the Philippines, pottery was made for water vessels, plates, cups, and for many other uses.[13]

Key Pieces of Quora Gre Analytical Essay Topics

Key Pieces of Quora Gre Analytical Essay Topics Quora Gre Analytical Essay Topics - What Is It? Therefore, process analyses can be quite detailed and at times quite long. The introduction usually starts out with some type of background info. Social media sites might also be utilised to network professionally. There's no particular style for the introduction, but background information is easily the most frequent procedure of approach. Life After Quora Gre Analytical Essay Topics To make a very long story short, there's a wonderful selection of topics that may be considered in a police essay, but choosing one you always need to keep in mind your audience. From time to time, obtaining a pair of fresh eyes can be very beneficial especially, in case you have very little experience as an essay writer. For that reason, it must be something unique yet pragmatic to achieve the interest of the reader. The same as the name of the book or a movie says a whole lot about it, the topic t hat you choose will serve to draw the reader. All About Quora Gre Analytical Essay Topics So, there's no use in trying to game the e-rater. After you have the topic, answer the question and after that support your answer with three or more explanations for why you believe it. When you are requested to take a political science class, you probably feel that it's a waste of time and it isn't something which you will use in the actual world. A part of rhetorical analysis might look a true problem to students. Quora Gre Analytical Essay Topics - the Conspiracy When it regards the Analytical Writing section, essay length is extremely important, so if you're planning to receive a perfect score, you could as well do it right. If that's the case, Elite Essay Writers will visit your rescue. Picking a powerful and arguable thesis is the main step in writing any kind of essay, including an analytical one. The point is that most of learners don't know about the peculiarities of such essays. You should offer information which is pertinent to your thesis. It will vary depending on the subject of discussion and the thesis statement that's created. The Quora Gre Analytical Essay Topics Cover Up In conclusion, in order to analyze a literary piece, you require the ability to be in a position to read between the lines of the job. Categorizing people using the features of our very own similar and distinct believes is typical for an ordinary citizen. Sometimes utilizing a hook statement can be effective, but it's not required. There are special words and word combination employed for analytical purposes which ought to be learned also. Definitions of Quora Gre Analytical Essay Topics The following is a sample of the type of analytical essay you are being requested to write . It doesn't make any difference where you locate a sample. It is advised to compose a police essay according to the next format. There are various sorts of essays that I would assume most of you are already familiarized with. A narrative essay written within this form is going to have strong effect on the readers and would continue to keep their attention intact till the end. It's also common to begin an intro with a hook to produce your reader interested, yet this part is optional. What's in read is what I've added and it replaces what's striked through. No matter the format might be, it's important to revolve your essay to some point. Police essay sample is essential to compose a successful paper. It is a kind of papers that are rather frequently submitted by students. The paper further examines the mitigation measures that are in literatures to deal with the inequality. Do not neglect to ask your professor about selecting an acceptable subject for your work. Inequality in education is connected to the significant issues in the society. It is something which has continued manifest even in the present days. It is one of the major foundations of the society which promotes realization of econom ic goals and at the same time making sure that different individuals end up living better lives. In some countries with different races, it is provided in a manner which is unequal.

Rhetorical Analysis Of Lemonade - 791 Words

Beyoncà © Knowles’s Lemonade video album brings the words of Beyoncà © into a visual media and shows the viewer a deeper meaning behind the album. After this video came out many articles came forward analyzing Lemonade. One article, in particular, that was intriguing is Bell Hooks â€Å"Moving Beyond Pain.† Hooks starts her article saying that the Lemonade video was created as a money-making, business strategy, but as the text continues the reader can conclude that â€Å"Moving Beyond Pain† is actually about African American women, and women in general, standing up for themselves. The beginning of the article starts with Hook stating â€Å"my first response to Beyoncà ©Ã¢â‚¬â„¢s visual album, Lemonade, was WOW—this is the business of capitalist money making at its†¦show more content†¦During the song â€Å"Hold Up† we see Beyoncà ©Ã¢â‚¬â„¢s reaction to her husband’s deception, which is violence, she walks around the Louisiana st reets smashing car windows with a baseball bat. This is showing that instead of taking her anger out on Jay-Z and speaking up to him, Beyoncà © keeps quiet and expresses her anger at random cars. As Beyoncà © grows to become irritated with staying quiet she speaks up to her husband in the song â€Å"Sorry† which is basically saying do not put up with cheating and leave. Beyoncà ©Ã¢â‚¬â„¢s exact words are â€Å"Middle fingers up, put them hands high/ Wave it in his face, tell him, boy, bye.† At the end of Hook’s article, she says the first step for African American women, and all women, to become fully free and completely able to stand up for themselves is to refuse to be victims to anyone and â€Å"[they] must choose beyond simply surviving adversity, [they] must dare to create lives of sustained optimal well-being and joy† (Hooks). A powerful part in the Lemonade video that Hooks touches on is a Malcolm X quote The most disrespected person in America is the black woman. The most unprotected person in America is the black woman. This quote is from a speech Malcolm X gave in 1962 but these words are still very relevant. Throughout Lemonade Beyoncà © illustrates, with her words and with the video, the emotional pain an African American female must endure during their lifetimes. Hooks says that voicing this pain is a â€Å"vitalShow MoreRelatedStarbucks Coffee Company : An Amazing Chain Company1172 Words   |  5 PagesCompany is an amazing chain companies that has been considered to be successful in the entire business. They have preserved its image while offering high-end facilities and service to clients at a little high price than several other coffee shops.If rhetorical view is concerned, Starbucks utilizes the visual elements and language power to appeal customers along with profit and a raised selling ima ge of their brand. Positive Angle of Vision In the space and location of Starbucks, physical changes areRead MoreA Rhetorical Analysis Of Gender Equality Essay1347 Words   |  6 PagesA Rhetorical Analysis of Gender Equality Gender Equality is a big issue throughout the world, but what exactly is it? Well to answer that, it is the view that everyone should receive equal treatment and not be discriminated against based on gender. Today, most women are getting treated differently compared to men. Whether it is based on pay gap, power, or strength the problem comes up. Men think they are stronger and better than women and this upsets women because it makes them feel like they don’tRead MoreFormal and Dynamic Equivalence and the Principle of Equivalent Effect7564 Words   |  31 Pagestexts, the term sometimes also includes interpreting. This definition introduces the sub-types of translation, including not only written or sometimes oral products (interpreting), but also machine translation in which computers and computerized analysis of language are heavily involved in the process and the product of translation. There is a question whether translation is an art or a craft. In fact there is no certain demarcation of translation to be an art or a craft. If translation be an art