Disaparity economics Who is the top 1% of the income and where do they Essay

Disaparity financial aspects Who is the top 1% of the salary and where do they live - Essay Example Difference financial aspects is impacted by numerous elements like globalization, world of politics, and social changes. In America, it is guaranteed that globalization made â€Å"money go genuinely crazy† (Peterson, refered to in Freeland). The way of life of the most extravagant is a long ways from that of poor people. The most extravagant are the globetrotters who never remain in the nation for long. They realize outside spots better than they do puts in their own nation. They invest more energy with aircraft airline stewards than with their families. The vast majority of these most extravagant individuals are agents. An investigate the lives and societies of these individuals causes a typical individual to survey how diversely they live their lives than a working class individual who needs to manage such a significant number of uncertainties throughout everyday life. For instance, the work advertise is so eccentric in light of the fact that the monetary state of the nation has made cutbacks so regular now wherever in the US. All the capital increases continue moving toward that 1 percent which as of now has enough of these additions. The outcome is that different classes, particularly the middles class, is definitely ransacked off of its benefits. For instance, Freeland in her extremely savvy book gives instances of Bill Gates and Warren Buffet to demonstrate how amazingly inconsistent the American culture has become. It is guaranteed that both these men together have a tight handle on as much riches as the other 120 million Americans at the base of the riches appropriation. Doors and Buffet are two most significant names of the top 1% of the US society. Smorgasbord lives in Omaha in not an extremely sumptuous home. All things considered, the structure of the house is exceptionally pleasant. He additionally simply sold a rich summer home situated in Laguna Beach. It is sheltered to state that he carries on with an entirely agreeable way of life. Bill Gates lives in a huge manor which took more than 7 years and 63 million dollars to fabricate alone. The chateau is situated in Washington. There is each extravagance possible

Campaign Used by Coca-Cola Company in Marketing its Product - 1100 Words

Campaign Used by Coca-Cola Company in Marketing its Products (Research Paper Sample) Content: Advertising Campaign for Coca-cola BrandStudent NameCourseDateInstructorOverview of the Coca-cola brandCoca-cola is the world largest beverage company recognized for its best service of refreshing consumers all over the world. It is an American multinational beverage company, which specializes in manufacturing, retailing and marketing of nonalcoholic beverage products situated at Atlanta in Georgia. John Stith Pemberton was the inventor of the company in the year 1886. From 1889, the company has been operating a franchised distribution system, whereby it produces syrup concentrate that is then distributed to several bottlers across the globe.Currently, Coca-cola is the most recognized company in provision of various products such as sparkling beverages, juices, ready-to-drink and juice drinks. Implementing sustainable community by putting its focus on the initiatives that result to environmental footprint reduction, and healthy living is the company enduring commitmen t. According to Coca-cola Co (2006) analysis, the company considers working in a safe environment for its associates as well as enhancing the economic growth of the communities in which it operates.Coco-cola brand lies under the category of products brand. This implies that the coca-cola products are build based on the experience the company has towards its products. The niche that coca-cola company intends to fill is advertisement. Coca-cola Company has always put its focus on advertising and that focus has pushed it to the top of the mountain. The company uses some few words and phrases such as fantastic, wholesome, colorful and memory provoking, which describe coca-cola advertisement activity. Through advertisement campaigns, the Coca colas brand power has considerably increased for the last few years. For instance, the company was the best sponsor of the 2014 winter Olympics that took place at Sochi in Russia. The activations of the Olympic game sponsored by the company, such as the longest Olympic torch relay, was of significance for it generated 11% growth in Russia unit in the year 2013 (Wang, 2015).Unfilled product nicheOne huge mistake that Coca-cola brand managers make is making an effort to market their product to a large general market rather than putting their focus on a small niche market. As marketing and advertising advisor of this organization, having clients to place the focus on them concerning a niche market is the most challenging aspect of this job (Dudovskiy, 2015). For instance, if a marketing advisor consult clients that they must begin on a small specialized market niche, it is obvious for the clients to say that they think everybody is in a possibility of using their products and if they restrict their market, then they might experience low income on their products. This is one of the instances that happen to the Coca-cola Company. However, as an advisor, I would tell the Coca-cola management that if they would wish the market their products globally, they would be required to invest a lot on regional, national and international advertising campaigns. This will make them spend more on advertisement than on what they may get from the products.Therefore, what I would advise them is that, in order for them to experience success in the current hyper-competitive situation; they should place their business focus and marketing on serving a common specialized as well as small niche market. This is a fact and a mater of over taking the competitors by having a small marketing budget. The reason behind this is that the company will spend little on marketing and earn more form their products. Thus, if the Coca-cola company ends up ignoring this advise and go on marketing their products on a large general market instead of first experiencing success in a small market niche, the company might end up being out of business and drop in its interbrand ranking worldwide. However, if the organization puts its focus on a small nich e market, it will increase the odds for business success with limited or no risk.Coca-cola brand image market nicheCoca-cola brand image is one of the few images recognized worldwide. Current marketers are in search for the coca-cola brand in order to create their marketing power. This brand image has transcended the cultural barriers as well as the national borders in order to get to for everyones attention globally. From the start of 1886, the president governing the coca-cola company began to travel to many countries for the significance of advertising this brand image to pharmacist as well as the drink. The reason behind this is that the drink, at that period, was regarded as a medicinal substance that was used to relieve headaches as well as other minor woes. From that time, the brand image went on penetrating further around the globe, which acted as one of the advertisement tool to this brand.Currently, Coca-cola remains a powerful brand with more than a century of history tha t runs behind it. Due to this, items featuring the before incarnations of the coca-cola have been Americana classic pieces. Mayer (n.d) argues that the coca-cola brands success has not just been the world of brand marketing, but also of the history of the America. The brand image acts as a symbol of the popularity of the soft drinks together with the dominance of the American entrepreneurialism in the twentieth century and on.Coca-cola considers its brand image as a fundamental factor that makes a huge influence in its sales. This companys brand contains the privilege of being recognized worldwide as it has to implement their image on a universal value, which is happiness. Consumers perceive this brand as a part of daily lif...

“SOS Im in Love With Book Character”

You know him better than any of his relatives or friends. You are aware of every his feeling and thought, not a single trait of his personality goes past you. You saw him at his best and at his worst and you love him passionately with your whole heart. There is only one thing that keeps you away from complete happiness. He is a book character and he does not exist. Two Different Cases It is not that bad if the character is fictional. At least you can convince yourself that he is an invention of somebodys creative mind, a creature too perfect to exist. The whole situation becomes much worse if your beloved character is a legendary person or a famous historical figure. The mere realization of this fact fills your head with â€Å"If only I had been born a century earlier† thoughts. All we can advise you – a cruel, but an effective cure: look around and find a nowadays legendary person. What are your chances to build a relationship with such an individual? Lower than one could imagine? Well, then it is hardly possible that you would be able to reach the man of your dreams a century ago. Besides, most of his positive traits are likely to be made up. Short List of Pieces of Advice There are some general pieces of advice for everyone who got lovesick for a book character: Try to switch the book. Find another character to decrease your feelings towards the previous one. Just do not become too playful about it – you might fall in love with the next character and the new feeling can even be worse than the old one. Do NOT try to find yourself a real relationship before you manage to cope with â€Å"book love†. Real boyfriends always lose. At least because you cannot read their thoughts. Try to realize: do you love the character or your own reflection within him? Or, perhaps, he is simply a perfect image of a man for you, not an object of love? Then all you need to do is to make yourself better – and to become more like him. Join the fan club. There you will be able to meet people who will understand your awkward passion and to share your feelings with them. Perhaps, your love towards a fiction character will help you make friends with someone, who will stay in your life even when the love itself will fade away. Think Realistic A character you adore when reading a book, in reality could shatter your life into pieces. Deb Caletti made a good point in his book â€Å"The Secret Life of Prince Charming†: It starts so young, and Im angry about that. The garbage were taught. About love, about whats romantic. Look at so many of the so-called romantic figures in books and movies. Do we ever stop and think how many of them would cause serious and drastic unhappiness after The End? Why are sick and dangerous personality types so often shown a passionate and tragic and something to be longed for when those are the very ones you should run for your life from? Think about it.

Analysis Of Ruination And Drosscape - 1341 Words

Ruination and Drosscape Ruination is a recurring theme through the creative field; primarily in art, art theory and poetry. There is a grand human reaction to ruin that transcends this word into a conceptual state. It is a concept that artists have had an abiding interest in, which has in turn led the conception of the modern ruin. My uncoverage of this concept has been through a multitude of resources whilst researching for my own artistic practise. Art theorists and artists have thematically looked to ruin as an aid to understand human nature and the ways in which we cope with the rapidly developing world around us through a sentimentality for what is past and lost. There is a need to discern this reaction to ruin and to simultaneously validate it. Ruins hold a curious charm that is produced by the coinciding state of decay and regeneration, which oscillate randomly and chaotically. Ruins draw people in and inspire creation. Similarly, art necessarily develops from the past’s foundation, the neglec ted; without a break, and wherever it may end up, reference to the past remains. Ruin provokes nostalgia for the aesthetic forms and iconography of the former, resulting in an ongoing phenomenon that recycles and regenerates in art and art theory. In Allan Smith’s Essay Entropic steps: Rocks, ruins, and increase in John Ruskin, Robert Smithson, and Per Kirkeby, he triangulates the writings of Ruskin, Smithson and Kirkeby, in order to show a breadth of reaction to ruin (primarily

Origin of Life Spontaneous Generation

Question: Discuss about the Origin of Life for Spontaneous Generation. Answer: Introduction In this world, it is taken human as the most talented species who has brain and have the capacity to utilize it. The earth is supporting life by providing a suitable environment for its growth and survival. Thinking about life on earth, the question always arises that how life started on earth, how the first cell that came to origin. The curiosity to know the possible answers many researchers did experiments on it and made models based on the circumstances. Scientists are trying to prove the actual reason of origin since the 17th century but till now there is no accurate and proved model about the origin. The model of spontaneous generation proposed by Aristotle was accepted as the base of the study till the 19th century. According to this model, one life form is derived from different forms (Oparin., 2003). Many ideas came to existence from the model and many artists drew many conceptual things based on the origin of life. Many questions arose on the concept of the model and many experiments done on it and in 1680s this model was proven wrong. Next came the Etymology model proposed by Thomas Henry Huxley according to which a life can be originated from a previous living organism and proposed the word biogenesis and also from a non-living matter and proposed it as Abiogenesis (Biogenesis Hmolpedia., n.a). After him Louis Pasteur and Charles Darwin tried to prove that the life came from different part of the universe which was again proved wrong by a letter written by Darwin in which he had written that instead of thinking how life came to existence, the focus should be on how matter formed. He wrote that from many results of the experiments he can assume that life may have formed here from many inorganic elements inside a small warm pool (Koonin, E.V. and Martin, W., 2005: 647-654). Next came the most important one, i.e. Primordial Soup hypothesis, which was proposed by Alexander Oparin and supported by the Miller-Urey Experiment (Vaneechoutte, and Fani., 2009: 437-440). According to this hypothesis, the following points can be concluded: The previous earths atmosphere is a type of chemically reducing. When this reactive atmosphere got exposed to various forms of energy, it formed simple organic compounds. These simple organic compounds get collected in a soup concentrated in various places of earth. Further by reacting and collaborating. Complexity of the matters increased and organic polymers were formed and then life came to existence ultimately. Even after so many experiments and evidences provided, there is none which can be taken as the proven one. In the following study we are going to see what the most relevant theories are and how the actual existence of life occurred. Current Accepted Models Even if there are no proved model for the existence of life, the most excepted one is the model proposed by Alexander Oparin and J.B.S. Haldane which is related to the molecular and chemical synthesis of life. According to this theory, the first cell came from many slow processes of the synthesis of the molecules naturally. The researchers proposed that, at the early ages, the Earth may consists of a chemically reducing atmosphere which consists largely of methane, water, carbon dioxide or monoxide, ammonia, hydrogen sulphide and phosphate and scarcely or in negligible amount of molecular oxygen and ozone. This model was supported by the Miller-Urey experiment which showed the formation of the basic molecules like amino acids by electrifying the atmosphere composition proposed by Oparin and Haldane (Wickramasinghe., 2014). But later, after death of Miller, it was found that from the original experiment, 20 more amino acids were formed apart from the 20 existing in life. Taking this into base many advanced experiments were done to find out that the composition of earth atmosphere at that time was different and it was not as reactive as stated by the above mentioned model. Figure 1: Schematic presentation of Urey-Miller experiment set up In 1967, Bernal advocated that the origin of life (biopoiesis) occurred in three stages: Beginning of the bio monomers. Formation of bio polymers Transformation from molecules to cells. Modern scientists are also working on it to find out what are the possibility of this model to be correct. Derivation of organic molecules chemically Many study says that the complex molecules both organic and inorganic are formed in planets and space naturally. If this is considered then there are two possible ways, by which earth got the molecules. Terrestrial Origins: molecules are synthesized on the surface of the earth due to the impact of the shocks or any other source of energy. Extra-terrestrial Origins: interstellar dust clouds holding the formation of the organic molecules and then it rain on earth (Davis, and McKay., 1996:61-73). If the first molecule is formed from one of these process then it must be sure because of the Late Heavy Bombardment which made way for the processes to be carried out on the earth surface. The estimations of scientists shows that if it is a case of the Late Heavy Bombardment then it must have pasteurized the earth to tens of meter deep (Kaufman., 2011). Due to this the heated and sterilized oceanic crust produces a lot more amount of organics than the products from the Miller-Urey experiments. Everett Shock found that a deep far hypothermal vent consists of vast amount of thermodynamic force to produce organic compounds. According to Shock, the energy available in the vent can be measured to a maximum of about 100-150 degree Celsius which is a favourable condition for the survival and reproduction of the hyper thermophiles bacteria and hyper acidophilic archaea. These two are estimated to be the second phase after the Last Universal Common Ancestor. Experimental evidence of formation of biomolecules from inorganic compounds Self-replication (reproduction) and self-organisations are the attributes of living beings. Such features of self-replication and self-organisation has been observed in simple organic molecule i.e. RNA. Considering the fact that virus which are non-living until and unless they infect the host cell, once they get into the host cell they utilizes the host cell machinery to replicate themselves. These two facts supports the hypothesis of origin of life from self-replicating molecules. At places, even now there are several sources providing the necessary physical conditions to support the reactions of inorganic molecules to form organic molecules. Such as iron-sulphur surfaces nearer the hydrothermal vents can form biomolecules (Sivaram., 2004). Nitrogenous bases of nucleic acid can be formed from formamide, which can be formed by reaction between HCN and water. Also the simplest amino acid derived from it. Even heating ammonium cyanide in water can create adenine, which is a purine base. Similar many other possible reactions of inorganic molecules to form organic molecules have been found also it is important to note that, each reaction pathway is contrasting to other, such as formation of purines from HCN both at low and high temperature. Miller group reported that seven different amino acids and 11 types of nucleon-bases were formed in ice when ammonia and cyanide were stored in a freezer for 25 years. Others researches also have reported the formation of unusual bases upon co-incubation of ammonia and cyanide at low temperature conditions. Eutectic freezing is a possible explanation for such reactions (Bada., 2004:1-15). At freezing temperature water starts to form ice and under such conditions the water molecules comes closer to each other and packs itself into a lattice packing. During this process the soluble and insoluble impurities in water comes closer in the pockets inside the ice, where they can collide and stay under tremendous pressure. This conditions would also have favoured for formation of biomolecules. At present researchers supports the hypothesis that, at early stages the earth atmosphere was neutral or slightly reducing, which is contrasting to the earlier consensus of a complete reducing atmosphere. So under such conditions the products of Urey-Miller experiment will further reduce, however other researchers have reported the formation of several amino acids by reaction of carbonate and water in presence of iron. Few other groups of researchers have focused their studies on highly reducing environment. Recently it was found that cyanosulfidic array of reaction in presence of hydrogen cyanide, hydrogen sulphide, in presence of water and UV light can produce several amino acids, lipids components and ribonucleic acids. Self-organizing and Self-replicating molecules From the above discussions, it can be inferred that the origin of biomolecules on earth were from inorganic sources. Now the question arise, how the components of complex bio macromolecules polymerized to form proteins, RNA and DNA. Perhaps organic polymers such as polypeptides, were synthesized and accumulated on rock or clay surfaces, provided the environment was hot and dry enough, the water molecule can be lost and amino acids can join (Irwin, and Schulze-Makuch., 2010). According to the research of Chen and Szostak, essential cellular behaviours can rise from physicochemical properties of the basic protocells. Such important and cooperative behaviours of the membranes and the contents encapsulated can led to the transformation to true cells from replicating molecules (Chen., 2006:1558-1559). Further there will be formation of stabilized membranes which will put forward the crosslinking advantages of fatty acids and phospholipids. The micro encapsulation will prevent the passing of large molecules through it but will help in the exchange of smaller molecules. It will also help in the solubility and retention of energy as electrochemical gradient. Based on the above suggestions many discussion and experiments were done. In 2012, a study proposed by Armen Y Mulkidjanian, states that condensed and cooled inland pools and geothermal vapour procures an ideal ability for life origin (Switek., 2012:1038). RNA synthesis and replication According to the RNA world, the early Earth consists of RNA proteins having the characteristics of being catalytic and self-replicating but no DNA molecules. According to this, the present world is fully descendent from the concept of RNA world (Zimmer., 2014). After many experiments, the researchers were bound to think if RNA molecules had the ability to catalyse their replication. But to perform such replication, the presence of boron, oxygen and molybdenum is required which are present in Mars rather than in Earth at that time. And if the RNA world is true than the life originating molecules must have been transferred to Earth during the meteor ejections. RNA played an important role in the formation of the life and the factors supporting this are the special feature of RNA to act as a self-catalyse and self-storage of information. Many scientists were able to form small RNA molecules which are capable of replication in labs. Szostak was successful to show that some RNA molecules having the catalytic characteristics join the smaller RNA sequences to replicate (Szostak., 2008:11-29). Conclusion From the above discussion it can be concluded that scientists are unsuccessful to find a proven theory about the origin of life in the earth. There are many theories prevailing related to the origin of life out of which some are just imaginary and cannot be possible in the earths environment and some are almost true but not totally true. Apart from all the theories discussed above some other theories like Big Bang theory, Iron sulphur world, Zn world hypothesis, clay hypothesis etc. are present which different scientists have proposed according to their study. As earth has changed a lot from its early self, so it was quite difficult to get the exact scenario of the origin of life. Still scientists are trying their best to get the accurate things that happened and they had been successful to a great extend but their destination is quite far away from them. From all above readings it can be concluded that, at first there were very reactive gases prevailing in Earth and then started reducing reactively due to the energy sources came from the Late Heavy Bombardment. From the non-organic molecules, organic molecules were formed such as amino acids and from them the RNA molecules were formed. These RNA molecules were self-replicating and self-catalysing which led to the evolution of the organic cells. This is the most estimated theory of life origin. Since it is not proven as the ultimate one, scientists are trying their best to find out the correct one. References Oparin, A.I., 2003. The origin of life. Courier Corporation. "Biogenesis - Hmolpedia". Eoht.info. N.p., 2016. Web. 18 Aug. 2016. Bada, J.L., 2004. How life began on Earth: a status report. Earth and Planetary Science Letters, 226(1), pp.1-15. Chen, I.A., 2006. The emergence of cells during the origin of life. Science, 314(5805), pp.1558-1559. Davis, W.L. and McKay, C.P., 1996. Origins of life: a comparison of theories and application to Mars. Origins of Life and Evolution of the Biosphere, 26(1), pp.61-73. Irwin, L.N. and Schulze-Makuch, D., 2010. Cosmic biology: How life could evolve on other worlds. Springer Science Business Media. Kaufman, M., 2011. First contact: scientific breakthroughs in the hunt for life beyond Earth. Simon and Schuster. Koonin, E.V. and Martin, W., 2005. On the origin of genomes and cells within inorganic compartments. TRENDS in Genetics, 21(12), pp.647-654. Sivaram, C., 2004. Introduction to astrobiology. Universities Press. Switek, B., 2012. Debate bubbles over the origin of life. Nature. doi, 10, p.1038. Szostak, J.W., 2008. The origins of function in biological nucleic acids, proteins, and membranes. HHMI. Retrieved on, pp.11-29. Vaneechoutte, M. and Fani, R., 2009. From the primordial soup to the latest universal common ancestor. Research in microbiology, 160(7), pp.437-440. Wickramasinghe, C., 2014. The search for our cosmic ancestry. World Scientific. Zimmer, C., 2014. A Tiny Emissary From the Ancient Past. New York Times.

Managerial accounting free essay sample

a. Sales budget: April May June Quarter Budgeted sales in units 35,000 45,000 60,000 140,000 Selling price per unit Ãâ€" $8 Ãâ€" $8 Ãâ€" $8 Ãâ€" $8 Total sales $280,000 $360,000 $480,000 $1,120,000 b. Schedule of expected cash collections: February sales $ 48,000 $ 48,000 March sales 112,000 $ 56,000 168,000 April sales 70,000 140,000 $ 70,000 280,000 May sales 90,000 180,000 270,000 June sales 120,000 120,000 Total cash collections $230,000 $286,000 $370,000 $ 886,000 c. Merchandise purchases budget: Budgeted sales in units 35,000 45,000 60,000 140,000 Add budgeted ending inventory* 40,500 54,000 36,000 36,000 Total needs 75,500 99,000 96,000 176,000 Less beginning inventory 31,500 40,500 54,000 31,500 Required unit purchases 44,000 58,500 42,000 144,500 Unit cost Ãâ€" $5 Ãâ€" $5 Ãâ€" $5 Ãâ€" $5 Required dollar purchases $220,000 $292,500 $210,000 $ 722,500 *90% of the next month’s sales in units. Case 8-29 d. Budgeted cash disbursements for merchandise purchases: April May June Quarter March purchases $ 85,750 $ 85,750 April purchases 110,000 $110,000 220,000 May purchases 146,250 $146,250 292,500 June purchases 105,000 105,000 Total cash payments $195,750 $256,250 $251,250 $703,250 2. Cravat Sales Company Cash Budget For the Three Months Ending June 30 April May June Quarter Cash balance, beginning $ 14,000 $ 10,250 $ 10,000 $ 14,000 Add receipts from customers (Part 1 b.) 230,000 286,000 370,000 886,000 Total cash available 244,000 296,250 380,000 900,000 Less disbursements: Purchase of inventory (Part 1 d.) 195,750 256,250 251,250 703,250 Sales commissions 35,000 45,000 60,000 140,000 Salaries and wages 22,000 22,000 22,000 66,000 Utilities 14,000 14,000 14,000 42,000 Miscellaneous 3,000 3,000 3,000 9,000 Dividends paid 12,000 0 0 12,000 Land purchases 0 25,000 0 25,000 Total disbursements 281,750 365,250 350,250 997,250 Excess (deficiency) of receipts over disbursements (37,750) (69,000) 29,750 (97,250) Financing: Borrowings 48,000 79,000 0 127,000 Repayments* 0 0 (16,000) (16,000) Interest* 0 0 (3,020) (3,020) Total financing 48,000 79,000 (19,020) 107,980 Cash balance, ending $ 10,250 $ 10,000 $ 10,730 $ 10,730 *This is the maximum amount (in increments of $1,000) that the company could repay to the bank and still have at least a ,000 ending balance. We will write a custom essay sample on Managerial accounting or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page ** $48,000 Ãâ€" 1% Ãâ€" 3 = $1,440 $79,000 Ãâ€" 1% Ãâ€" 2 = 1,580 Total interest = $3,020 Case 8-29 3. Cravat Sales Company Budgeted Income Statement For the Three Months Ended June 30 Sales revenue (Part 1 a.) $1,120,000 Variable expenses: Cost of goods sold (140,000 ties @ $5 per tie) $700,000 Commissions (140,000 ties @ $1 per tie) 140,000 840,000 Contribution margin 280,000 Fixed expenses: Wages and salaries 66,000 Utilities 42,000 Insurance expired 3,600 Depreciation 4,500 Miscellaneous 9,000 125,100 Net operating income 154,900 Interest expense 3,020 Net income $ 151,880 Case 8-29 4. Cravat Sales Company Budgeted Balance Sheet June 30 Assets Cash (Part 2) $ 10,730 Accounts receivable (see below) 450,000 Inventory (36,000 ties @ $5 per tie) 180,000 Unexpired insurance ($14,400 – $3,600) 10,800 Fixed assets, net of depreciation ($172,700 + $25,000 – $4,500) 193,200 Total assets $844,730 Liabilities and Stockholders’ Equity Accounts payable, purchases (50% Ãâ€" $210,000.) $105,000 Dividends payable 12,000 Loans payable, bank ($127,000 – $16,000) 111,000 Capital stock, no par 300,000 Retained earnings (see below) 316,730 Total liabilities and equity $844,730 Accounts receivable at June 30: 25% Ãâ€" May sales of $360,000 $ 90,000 75% Ãâ€" June sales of $480,000 360,000 Total $450,000 Retained earnings at June 30: Balance, March 31 $176,850 Add net income (Part 3) 151,880 Total 328,730 Less dividends declared 12,000 Balance, June 30 $316,730

Art Design for the Web Essay

Graphic/Art Design for the Web Essay Graphic/Art Design for the Web Essay Graphic/Art Design for the Web Roy Lichtenstein Roy Lichtenstein is the main founders of Pop Art in the United State born in 1923. He has Learning landscape drawing when he was young, later he keen on American abstract expressionist painting Creation Research. In the early 1960s he adapted from the U.S. to the contents of advertisements for comics for the pop art creations, this makes him almost became famous overnight. In 1970 he used in print outlets like "point" style used more in the creation of other subjects. After this he became the most influential artists of the art scene in the Twentieth century. He was created with the abstract expressionist painting style in pop art. Art works feature The most characteristic of Roy Lichtenstein’ artworks were his used 1950s American comics as a creative theme for his paintings. In this type of artworks, He caricature copy and zoom in to the canvas, also using a large number of outlets to express the modern large-scale industrial printing results, in his artworks has the bright color screen, but looks simple, showing his unique pop style. Whaam! Roy Lichtenstein Whaam! 1963 Acrylic and oil on canvas Support: 1727 x 4064 mm frame: 1747 x 4084 x 60 mm American comics, common theme American pop artist will usually appear on television or print media, some of the public familiar visual image as an important element in the creation of pop art. Everyday things can become common pop artists’ creative source. But Roy Lichtenstein is more interest on printed paper. He selected American comics as a creative basis in print paper. He should combined the ordinary things in everyday life and art, he selected the way of using traditional painting comic to replication and amplification to create his unique style of pop art. Whaam is an artwork selected from a set of American comics to zoom out. There are two consecutive pictures of this artwork: the first one is an enemy fighter to shoot the scene, the second one is depicting â€Å"Whaam!" which is the enemy was hit scene; At this time he painted in bright red color flat tail like the launch around the flames, its presenting a picture of the bloody terror blast. When this painting was exhibited first time in New York, it won the audience's strong reaction. In this way, the familiar American comics are reinterpreted through Roy Lichtenstein on the canvas; he said: The theme for the commercial art is pop art painting, so his artworks shows the common theme with a simple and direct visual images, he used this way to make some of the simple narrative comic such the storytelling that exists in order caricature into the shelves Art collections in the museum for asking people to watch carefully. Girl with Ball by Roy Lichtenstein Print outlets -personalized approach As we can see in Roy Lichtenstein’s artworks is always use the print outlets as an important means of artistic expression. It has also become a distinctive creative personality for his future. The raw material of the Girl with Ball by Roy Lichtenstein is derived from a holiday advertising works; he used those uniformly with black specks as being sunbathing woman's skin tone. In his artwork the image processing