Ballet As Part Of The Romantic Era - 1729 Words

The art form, Ballet emerged in Italy during the Renaissance (late 1400’s) and was developed throughout the world as history went on. Following its introduction to France, Ballet exploded and became a very significant part of society; reaching its height in the late 1600’s under the rule of King Louis XIV who was a great patron of the arts and the founder of the Acadà ©mie Royale de Danse. There were many eras of Ballet such as Ballet de Court (1600’s) and Ballet de action (1700’s). The 19th Century in particular saw a significant development in Ballet as part of the Romantic Era. Following the French Revolution (1789-1799) there was a new social enlightenment and opportunity for people push boundaries, break social norms and challenge morals and ideas. This massive shift in society saw the beginning of the Romantic era; a period in which writers, poets, artists and dancers had the freedom to express themselves in a way that disregarded many classical aspects of past which focused on harmony, balance and order. This provided a new era of creations that had strong sources of inspirations from the natural world and mythology. (Vam.ac.uk) Much like how we use theatre in present day as an escape from everyday life; many of the romantic art forms acted as a ‘return to nature’ and the countryside that many people had left following the establishment of more urban and industrial way of living. Ballet in particular was effected significantly by this and there were numerous changesShow MoreRelatedDifference Between Ballet And Ballet1544 Words   |  7 Pa gesof dance, styles including ballet or modern have changed in both technique and expression, and their popularity has constantly fluctuated. From the 16th century until present day, ballet specifically has fallen in and out of favor and gone through multiple periods of artistic scarcity to prosperity. One peak of its popularity was during the Romantic era when creativity and innovation were thriving among choreographers and dancers. Modern dance, which emerged from ballet as a way of rejecting classicalRead MoreMy Experience While Watching The Oklahoma Festival Ballet Essay1091 Words   |  5 Pageswhile watching the Oklahoma Festival Ballet. However, before starting this journey I feel that is necessary to give a brief description of what Ballet is, in order to understand the feelings that it carried through its existence. Ballet is an ancient dance that was popularized by Catherine de Medici and has its roots in France. At the beginning it was used as a way to get political power and was only used by aristocrats; however, as the world evolved ballet evolved it spread out and covered a widerRead MoreHow Ballet Has Changed Over Time970 Words   |  4 PagesToday’s ballets are nothing like what they were at first. Ballet has changed over time. A great deal of Ballet dances, at Ballet’s beginning were based off of court dances. Court dances were social dances performed in court, usually between a man and woman. They are also known as ballroom dances. Ballet has grown from being a court dance for the nobles to a sophisticated complex art many can enjoy watching or dancing it. It is often believed that the beginnings of ballet started with Queen CatherineRead MoreBallet and Giselle781 Words   |  4 Pages NAZ OZBASATAK Giselle Giselle is considered one of the great Romantic ballets. Romantic era was late 18th and early 19th centuries. The period mainly does not follow rational movements but rather Romantic ideas in art influence the ballets. Ballets in Romantic period focus on the conflict between man and nature where as others try to bring difference to ballets from other nations. Ballerinas stand in the forefront compared to male dancers. Giselle is one ofRead MoreThe Identity Of Capoeira And Ballet Dance1097 Words   |  5 PagesThis essay sets out to show how the identity of capoeira and ballet dance has been encompassed within multiple different countries. The historical themes of globalisation and adaptation will prove to deepen ones understanding into the history of ballet and capoeira dance. Through the classification of Ballet and Capoeira dance the cultural traditions of the dance styles will be projected. Haskell explains the significance of the word ‘classical’, â€Å"it implies a set of rules that are rigid, that haveRead MoreClassical and Contemporary Ballet1282 Words   |  6 PagesAssignment #2 Classical and Contemporary Ballet After seeing examples of both classical ballet and contemporary ballet, I enjoy watching classical ballet more because I take pleasure in watching fairytales come to life. Classical ballet does just that and much more. Classical ballet is generally structured on a narrative pretext. It is important that the audience has an understanding of the basic storyline so as to fully understand the complex combination of movement, music and storytelling thatRead MoreSwan Lake - Romantic Ballet2817 Words   |  12 Pagestowards the end of the romantic period, so the culture and style of romanticism was prominent, with glimpses of the beginning of the classical era. Because of this, it contains elements of both eras. Some of the romantic characteristics include the pursuit of the unattainable, romance, fantasy, focus on the female role, gas lighting and simple sets, pointe work, soft and feminine technique for females and the bell tutu. Some of the classical features include the length of the b allet, the classical tutuRead MoreSummary of the Ballet quot;Gisellequot; Essays537 Words   |  3 PagesGiselle is a romantic ballet choreographed by Jean Coralli and Jules Perrot. Adolphe Adam beautifully composes the music. This ballet was originally performed in Paris in 1841. The production that we viewed in class was from La Salla. Giselle is one of the last ballets of the Romantic era. The element that stood out the most to me was how effectively the music and the footwork corresponded. The best examples of this are seen through the dancers solos. Especially Albrechts solo, hisRead MoreMusic, The Orchestra, And The Romantic Symphony973 Words   |  4 Pagesmusic, the orchestra, and the romantic symphony. Theses concept are very interesting to me because I don’t have any type of musical background and I got the chance to learn about how music really started. There are many elements I learn when it comes to making an orchestra and composing a music program. An orchestra is a group of musicians that come together to make background music for a TV show or movie. During the class, I learn that they also provide concerts, ballets, and opera to the public.Read MoreThe Rites Of Spring By A Modris Ekstein1527 Words   |  7 Pagesideology of modernism, which is primarily concerned with â€Å"introspection, death, emancipation, primitivism, abstraction, movem ent, and the creation of myths†; in the modern world, has mixed art and life and made aesthetics more important than previous eras. He further hypothesizes that this progression of Modernism is the cause of the Nazi regime taking hold of leadership in Germany, which resulted in World War 2 led by Adolf Hitler. Eckstein’s understanding of the outcome of the war centers on change

Composite Volcano (Stratovolcano) Facts

There are several different types of volcanoes, including shield volcanoes, composite volcanoes, dome volcanoes, and cinder cones. However, if you ask a child to draw a volcano, youll almost always get a picture of a composite volcano. The reason? Composite volcanoes form the steep-sided cones most often seen in photographs. They are also associated with the most violent, historically important eruptions. Key Takeaways: Composite Volcano Composite volcanoes, also called stratovolcanoes, are cone-shaped volcanoes built from many layers of lava, pumice, ash, and tephra.Because they are built of layers of viscous material, rather than fluid lava, composite volcanoes tend to form tall peaks rather than rounded cones. Sometimes the summit crater collapses to form a caldera.Composite volcanoes are responsible for the most catastrophic eruptions in history.So far, Mars is the only place in the solar system besides Earth known to have stratovolcanoes. Composition Composite volcanoes—also called stratovolcanoes—are named for their composition. These volcanoes are built from layers, or strata, of pyroclastic material, including lava, pumice, volcanic ash, and tephra. The layers stack on each other with each eruption. The volcanoes form steep cones, rather than rounded shapes, because the magma is viscous. Composite volcano magma is felsic, which means it contains silicate-rich minerals rhyolite, andesite, and dacite. Low-viscosity lava from a shield volcano, such as might be found in Hawaii, flows from fissures and spreads. Lava, rocks, and ash from a stratovolcano either flow a short distance from the cone or explosively eject into the air before falling back down toward the source. Formation Stratovolcanoes form at subduction zones, where one plate at a tectonic boundary is pushed below another. This may be where the oceanic crust slips below an oceanic plate (near or underneath Japan and the Aleutian Islands, for example) or where the oceanic crust is drawn below the continental crust (underneath the Andes and Cascades mountain ranges). Subduction occurs when two convergent tectonic plates collide with each other. jack0m / Getty Images Water is trapped in porous basalt and minerals. As the plate sinks to greater depths, temperature and pressure rise until a process called dewatering occurs. Release of water from hydrates lowers the melting point of rock in the mantle. Melted rock rises because it is less dense than solid rock, becoming magma. As magma ascends, lessening pressure allows volatile compounds to escape from the solution. Water, carbon dioxide, sulfur dioxide, and chlorine gas exert pressure. Finally, the rocky plug over a vent pops open, producing an explosive eruption. Location Composite volcanoes tend to occur in chains, with each volcano several kilometers from the next. The Ring of Fire in the Pacific Ocean consists of stratovolcanoes. Famous examples of composite volcanoes include Mount Fuji in Japan, Mount Rainier and Mount St. Helens in Washington State, and Mayon Volcano in the Philippines. Notable eruptions include that of Mount Vesuvius in 79, which destroyed Pompeii and Herculaneum, and that of Pinatubo in 1991, which ranks as one of the biggest eruptions of the 20th century. Most composite volcanoes occur in a region called the Ring of Fire. Gringer To date, composite volcanoes have only been found on one other body in the solar system: Mars. Zephyria Tholus on Mars is believed to be an extinct stratovolcano. Eruptions and Their Consequences Composite volcano magma isnt fluid enough to flow around obstacles and exit as a river of lava. Instead, a stratovolcanic eruption is sudden and destructive. Superheated toxic gases, ash, and hot debris are forcefully ejected, often with little warning. Lava bombs present another hazard. These molten chunks of rock may be the size of small stones up to the size of a bus. Most of these bombs dont explode, but their mass and velocity cause destruction comparable to that from an explosion. Composite volcanoes also produce lahars. A lahar is a mix of water with volcanic debris. Lahars are basically volcanic landslides down the steep slope, traveling so quickly that they are difficult to escape. Nearly a third of a million people have been killed by volcanoes since 1600. Most of these deaths are attributed to stratovolcanic eruptions. Semeru Volcano in Indonesia is an active stratovolcano. Photography by Mangiwau / Getty Images Death and property damage arent the only consequences of composite volcanoes. Because they eject matter and gases into the stratosphere, they affect weather and climate. Particulates released by composite volcanoes yield colorful sunrises and sunsets. Although no vehicle accidents have been attributed to volcanic eruptions, the explosive debris from composite volcanoes poses a risk to air traffic. Sulfur dioxide released into the atmosphere can form sulfuric acid. Sulfuric acid clouds can produce acid rain, plus they block sunlight and cool temperatures. The eruption of Mount Tambora in 1815 produced a cloud that lowered global temperatures 3.5 C (6.3 F), leading to the 1816 year without a summer in North America and Europe. The worlds biggest extinction event may have been due, at least in part, to stratovolcanic eruptions. A group of volcanoes named the Siberian Traps released massive amounts of greenhouse gases and ash, starting 300,000 years before the end-Permian mass extinction and concluding half a million years after the event. Researchers now hold the eruptions as the principal cause for the collapse of 70 percent of terrestrial species and 96 percent of marine life. Sources BroÃ… ¾, P. and Hauber, E. A unique volcanic field in Tharsis, Mars: Pyroclastic cones as evidence for explosive eruptions. Icarus, Academic Press, 8 Dec. 2011.  Decker, Robert Wayne and Decker, Barbara (1991). Mountains of Fire: The Nature of Volcanoes. Cambridge University Press. p. 7.Miles, M. G., et al. The significance of volcanic eruption strength and frequency for climate. Quarterly Journal of the Royal Meteorological Society. John Wiley Sons, Ltd, 29 Dec. 2006.Sigurà °sson, Haraldur, ed. (1999). Encyclopedia of Volcanoes. Academic Press.Grasby, Stephen E., et al. â€Å"Catastrophic Dispersion of Coal Fly Ash into Oceans during the Latest Permian Extinction.†Ã‚  Nature News, Nature Publishing Group, 23 Jan. 2011.

The Changing Face Of Political Campaigns - 1025 Words

The media is everywhere. In our computers. In our phones. In our radios. Just around the corner waiting in a newspaper stand and flashing bright colors across our TVs. It seems like there is something being reported continuously every day. News and information are only a few taps away; unlimited knowledge now sits in almost anyone’s back pocket. All these new forms of media are changing everything. Political campaigns are not something we typically think about. To most people above the age of 18 in the United States, it is now normal to be bombarded by a presidential candidate s campaign. On the other hand, this is a newer phenomenon caused by new media. The changing face of political campaigns has many sides. Public opinion, the youth vote, fundraising, and negative campaigning are only a few things that are affected by new media. Public Opinion Public opinion is something that is tricky to define. There are multiple groups within the public that all have different opinions. This makes it impossible for everyone to have the same opinion on an issue. Public opinion then becomes the belief of the majority of people in a certain area. The so-called â€Å"public† can only be a town, a city, a state, or even the whole country. This makes public opinion vary. Though most of the time when it is discussed in campaigns it is the whole of the nation that is being discussed. Public opinion is influenced by multiple things including new media. The internet is a growing source forShow MoreRelatedThe Political Corruption Of The United States1089 Words   |  5 PagesPolitical Corruption â€Å"All contributions by corporations to any political committee or for any political purpose should be forbidden by law† This quote from Theodore Roosevelt illustrates how corporate money can be disastrous when involved in election cycles. Unfortunately, this is not the case. The Supreme Court decided in Citizens United v. Federal Election Commission that companies and Super PAC’s could donate unlimited amount of money to support candidates. The Citizens United ruling has causedRead MoreCampaign Finance Reform and the Necessity of Democracy Essay1492 Words   |  6 PagesCampaign Finance Reform and the Necessity of Democracy One of the major notions of the American system of government is that it is a government by the people, for the people. The system is supposed to take into account the opinions and desires off all those who fall under its jurisdiction. This is said to be accomplished by a representative democracy, where citizens elect one of there own to speak for the group (Hastings, 04). Therefore, it is reasonable to infer that any eligible manRead More Effects of the Internet on US Presidential Elections Essay1422 Words   |  6 Pagesdistribution of campaign ideas but new ways of voter feedback that was previously unavailable including online fund-raising, and voter mobilization. The internet has the ability to shape the political landscape. The internet was first used to a limited extent during the 1992 election by the Clinton campaign using email, bulletin boards and discussion groups(Wagner, Gainous, 2009). â€Å"The discussion group alt.politics.Clinton received approximately 800 postings a day at the height of the campaign†(WagnerRead MoreA Closer Look : Campaign Slogans Essay1511 Words   |  7 PagesA Closer Look: Campaign Slogans and Their Call to Civic Action Currently, twenty-one presidential hopefuls are competing for the attention, consideration, and ultimately the vote of the American people (New York Times). Despite party lines, the candidates all have one thing in common: they are counting on the support from the public in order to reach the White House. Due to the republic nature of government in the United States, any individual running for an elected position has a deep connectionRead MoreThe Campaign Of 2016 Campaign1440 Words   |  6 Pages In modern campaign races, candidates must find new and unique ways to connect with United States citizens. In the United States, the campaign of 2016 started off and continues to show a shift in issues citizens currently find important. The campaign has been unique for who ran and continue to run for the title of nominee. There are some veterans such as Hillary Rodham Clinton and some new to the race such as Ben Carson. The Republican Nomination for 2016 more than the Democrat’s has brought a largeRead MoreExternal Analysis Of Macys Departmental Store938 Words   |  4 Pageswho were already adapting to the market and making more sales and profits in the overall industry. This made the firm to change its strategies in order to be able to adapt to the already changing market in the traditional departmental store business. External analysis of Macy’s departmental store The political environment was favorable for the operations of the company and that was the reason as to why the company expanded to offer more services in many other states in the US. The economic environmentRead MorePresidential Election Vs. Presidential Elections1264 Words   |  6 Pagesremained undecided about the future president. The undecided and changing states are the ones which will determine the wining candidate in the final day of the elections. My prediction for the US election result is that Clinton is going to win the race. The factors shape the election results are the campaign events, tactics and the media influence. In this paper, I am going to discuss how these two factors are contributing in Clinton campaign then I will propose a strategy for Trump to help him winingRead MoreRole Of Women After Ww2 And How Did This Change After?831 Words   |  4 Pagesspecifically around the 1940 s. The social, political, and economic rights for Australian women were all major changes made during this period of time (Awm.gov.au, 2015). This essay focuses on the role of women before and after these changes occurred, also the affect this made to society. Social aspects before world war 2 in Australia were not equal at all. The way women were treated was hardly fair, women deserve equality as Australian citizens. Civil rights, Political rights and social rights all lackedRead MoreResearch Plan For Mckinseys Growth Tech Develop A Clear, Singular, And Compelling Articulation1462 Words   |  6 Pagescommunications advice and strategic opinion research for corporations, political campaigns, government leaders, and NGOs. For more than 35 years we have helped major organizations and their leaders improve their understanding of the public opinion currents affecting their corporate, political, and cultural environments, and have provided actionable insights so they can strengthen the effectiveness of their operations, communications, and campaigns. We are privately owned, have 40+ employees, and offices inRead MoreHistory of Modern Day Politics Essential Question: How did William Jennings Bryan contribute to800 Words   |  4 Pages History of Modern Day Politics Essential Question: How did William Jennings Bryan contribute to modern day presidential campaigns? America’s history of Presidents has been a long and grand one. With many close races, campaigns have been a crucial part of gaining votes. However the campaigns today are completely different compared to those before those before the nineteenth century. The ideals behind each voter differed greatly and the way each party gathered votes may have been considered strange

Why College Athletes Should Be Paid - 2455 Words

Why College Athletes Should Be Paid, and How The NCAA Can Do That The NCAA and the universities represented by it are now making more money than ever through their athletic programs than ever before. However, due to amateurism regulations set by the NCAA, the college athletes that generate the massive revenue the NCAA receives are not paid at all. The article opens with the argument that college athletes should be paid for their play. The argument is supported through information proving that the NCAA undervalues athletes through the money they generate for their school versus the amount of scholarship money the school provides them with. The article also discusses how the NCAA also prevents athletes from marketing their own image and†¦show more content†¦In fact, collegiate athletes are not permitted to use their own image for personal profit, as it violates the NCAA’s rules on amateurism. Paying college athletes has been debated and argued about for years, with tens ions increasing on both sides. However, one idea remains clear. The NCAA needs to compensate college athletes, and can do so through salaries, compensation for games played, or through endorsement deals. The NCAA is one of the largest sports organizations in the world, representing college athletics through three divisions and over twenty different sports. It is a multi billion dollar business that brings in revenue through ticket sales, television contracts, and sale of memorabilia. However, with none of the profits going towards the athletes themselves, the NCAA is using their students for personal gain within the organization. There are multiple ways the NCAA profits off its athletes, by undervaluing players and giving them less compensation because of it, as well as limiting their opportunities to make money on their own. Critics of compensating college athletes claim that the scholarships the players receive is enough compensation for their play, as well as earning an educatio n. John Thelin of Time Magazine states that since scholarships are not taxed, it becomes a better deal for athletes. He says an athlete with a $65,000 scholarship would be more financiallyShow MoreRelatedwhy college athletes should be paid1388 Words   |  6 Pagesï » ¿ Why Collegiate Athletes Should be Paid In our world, people who bring in money with their talents are usually compensated for their efforts. It makes complete sense right? Well for college athletes, they bring in billions of dollars worth of revenue for their school, but do not get compensated for their talents whatsoever. Most people argue that only professional athletes should be paid because it is their profession, but people do not take in account for all the hard work and effort these studentRead MoreWhy College Athletes Should Not Be Paid1301 Words   |  6 PagesNovember 2015 Why College Athletes Should Not Be Paid What amount of money should college athletes be paid? This has been a controversial question for many years.Some lower level Division One NCAA athletes think that their scholarships do not pay them enough as it is, and instead they want cash rather than the scholarship. These situations have been taken to court and arbitrated in NCAA hearings. The NCAA, or the National College Athletics Association, has declined for the athletes to be paid a salaryRead MoreWhy College Athletes Should Be Paid1047 Words   |  5 Pagespeople get paid for the service, so why are college athletes not paid for performing a service with their athletic abilities? Almost anyone who is involved with sports, whether it be watching them or playing them, has an opinion on whether or not college athletes should be paid. My opinion on this controversy is that college athletes should be paid. College sports make billions of dollars, so there is definitely room for athletes to payed in some way. There are three mai n reasons as to why I believeRead MoreWhy College Athletes Should Be Paid807 Words   |  4 PagesJoshua Davis Ms. Hammons Junior English 5th Hour 30 march 2017 Why College Athletes Should Be Paid College athletes have much more responsibilities to worry about than pros, and scholarships don t help athletes that much and they often don’t even finish college. The problem is college athletes don t get paid when they have twice the responsibilities of pro athletes. college athletes have to juggle their sport practices and games, being on the road a lot of the time, going to classes everydayRead MoreWhy College Athletes Should NOT be Paid1773 Words   |  8 Pagesstudent-athletes has begun major conversations and arguments nationwide with people expressing their take on it. â€Å"This tension has been going on for years. It has gotten greater now because the magnitude of dollars has gotten really large† (NCAA). I am a student athlete at Nicholls State University and at first thought, I thought it would be a good idea to be able to be paid as a student-athlete.After much research however; I have come to many conclusions why the payment of athletes should not takeRea d MoreWhy Should College Athletes Be Paid767 Words   |  4 PagesThe magnitude of the controversy to pay college athletes has intensified over the past few years. It might be due to the prevailing economic atmosphere causing everyone, including aspiring athletes, to look for new ways to make money. It might also be due to many higher educational facilities giving the public access to their annual budget, causing outsiders to focus on the profit of specific athletic programs. However, it might also be due to the coaches’ outrageous salaries and the money that universitiesRead MoreWhy Should College Athletes Get Paid1551 Words   |  7 Pagesthat professionals get paid for the revenue that they bring in while NCAA athletes do not. It is time for change, college athletes should be monetarily compensated because they are the ones who have made the NCAA profitable for many years. The idea of college athletes getting paid has been at the center of the sports world because there are a variety of opinions surrounding this topic. Raymond G. Schneider pointed out that some agree with the idea of athletes getting paid because coaches are allowedRead MoreWhy College Athletes Should Get Paid1309 Words   |  6 PagesEbeling 1 Austin Ebeling English 115 Why College Athletes Should Get Paid And Why They Shouldn’t November 18, 2014 Ebeling 2 Intro: How much harder would athletes work if they were paid for their performance on the field, track, or court? College athletes are put to the test each and everyday, they risk their health to entertain millions day in and day out. College athletes deserve part of the money due to the revenue they bring in for their schools and for the NCAA, they deserve theRead MoreCollege Athletes: Why They Should be Paid Essay1233 Words   |  5 PagesCollege athletics have been incredibly profitable businesses for many years. With the advent of televised sporting events, the profit margin has increased exponentially. The Texas Longhorns’ football program alone grosses 104 million dollars annually (forbes.com). So, where is all that money going? Most of it goes right back to the school. The athletes who practice for endless hours and devote their lives to the sports get nothing but the satisfaction of winning. So, should Division One collegeRead MoreWhy Should College Athletes Be Paid Essay88 8 Words   |  4 PagesCollege Athletes Paid to Play The amount of money made over the past twelve years in football and basketball has increased to about 300%, which helps fund all other sports (Meshefejian). College coaches are receiving a numerous amount of money for what the players are doing out on the court or field. Also, some athletes feel they need to excel more in the sport than in the classroom which can jeopardize their future. Student-athletes have other costs they need to pay for, but they have no time for

Income Smoothing Free Essays

Journal of Economics, Business and Accountancy Ventura Accreditation No. 110/DIKTI/Kep/2009 Volume 14, No. 1, April 2011, pages 59 – 78 THE THEORETICAL CONSTRUCTION OF INCOME SMOOTHING MEASUREMENT Alwan Sri Kustono Jember University E-Mail: alwankustono@yahoo. We will write a custom essay sample on Income Smoothing or any similar topic only for you Order Now com Tegal Besar Permai 2-E1,Jember,Propinsi Jawa Timur,Indonesia ABSTRACT The income smoothing is a dimension of the accounts manipulation theme that has been a ttracting a great attention in the accounting literature. A goal of manipulation widely as cribed to managers is the desire to smooth. Reported income, Income smoothing reflects reducing the possible income fluctuations so as to make it as stable as possible throughout the ism. Almost of income smoothing research in Indonesia used Eckel’s index to clasify smoother non smoother firms. Empirical evidences have provided support for the existence of an income smoothing behavior. The studies showed inconsistent about factors determining this smoothing. The purpose of the present investigation is twofold. First, we seek to determine if Eckel index is a reliable instrument to measure income smoothing behavior. Second, we pretend to identify the new instrument to measure incidence of income smoothing. Our research sample comprises manufacturing companies listed on the Indonesia Stock Exchange, over period of 1999-2008. This study confirms Eckel’s index is not reliability instru ment. The new proposed index quantifies the incidence of income smoothing without depend on n periods. The results imply that researchers should re-examine the conclusion of previous studies, particularly that determinant, factors and effect of income smoothing practices. Key words: income smoothing, Eckel’s index, c oefficient of variation, reliability. INTRODUCTION It has been noticed that income statement is considered as one of the statements to be presented in financial reporting. For that reason, the company’s earning is considered vital information for it can be used to measure the corporate performance. In other words, information of the earning can be used to assess the performance or accountability of management and also predict the ability of companies in the effort of contributing to the following earning. In general, earning reporting is frequently not free from the accounting manipulation. Yet it appears different from the fraudulence. Accounting manipulation can be still in tolerant when it is put in the accounting rules. In contrast, fraudulence practices tend to be against the rules and accounting standards. Thus, it is delicately different from income smoothing. In fact, one 59 of the practices of accounting manipulation is income smoothing. In connection with the pursuit of analyzing income smoothing in the companies, some definitions of it can be inferred. First of all, income smoothing is defined as the emphasis on the fluctuations in income levels that are considered normal for the company (Barnea et al. 1976). For another thing, Beidleman, (1973) defines income smoothing as the management efforts to reduce abnormal variations in the earning to the extent permitted by the principles of good management and accounting. Income smoothing in such instances, is as a tool used by management to reduce the variability of reported income stream relative to the target which is intentionally smoothed by using artificia l or real variable. In addition, income smoothing is one-dimensional manipulation of accounts that attract the atten- ISSN 2087-3735 The Theoretical Construction †¦ (Alwan Sri Kustono) ion of many accounting literature in the realm of earnings management. Beside, income smoothing reflects the concern to reduce the possibility of fluctuations in income by making a steady flow Research on income smoothing in Indonesia generally examine several factors which are allegedly to motivate management to do income smoothing. They identify the existence of such practices and followed by testing management motivation. The results of these studies have identified those most public companies in Indonesia have conducted income smoothing. All in all, most of the studies are uniform in terms of inferring he end results. Testing the triggering factor of income smoothing policy by the company management has not consistently been recovered. Among the results of such studies are often inconsistent to one another. For example, Kustono (2010) stated that the inconsistency of their findings was caused by the measuring devices. These devices are thought to be unreliable. For example, Index Eckel does not have the ability to capture the practice of income smoothing between periods. In that situation, it shows that some companies are classified by grading only in one particular year. This is considered to have deviated from the definition of income smoothing. The classification based on Eckel index for one company may also change because of changes in the period used to determine the coefficient of variation. Change of classification shows that the index is not reliable as a tool. In other words, Eckel is as an identifier of smoothing and not merely for smoothing. Kustono (2010) asserted the idea of the need for new instruments. This research is intended to correct weaknesses of the Eckel and construct an index measuring instrument which is more reliable income smoothing factor. This construction is very important because the use of measuring instrument error will cause errors either in the phase of conclusions related to the classification of sample or the determinants and impact of such classification. THEORETICAL FRAMEWORK It is a fact that income smoothing becomes a phenomenon which has been often proved in some previous studies. This practice has been investigated through various levels of different samples. Furthermore, income smoothing is considered to be an important factor. Research by Moses (1987) and Atik Sensoy (2005) shows that at least 60% of he sample used in the study can be classified as smoothing the company earnings. Another proponent, such as Barnea et al. (1976) classified accounting income smoothing as inter-temporal smoothing and classification. Inter-temporal smoothing is based on the situation when cost and expenses are recognized and smoothing classification is done with the classification under ordinary cost and extraordinary one in which the ordinary post finally becomes flat. Eckel (1981) distinguishes between income smoothing as a natural smoothing and intended smoothing. Natural smoothing is he alignments resulting from transactions that inherently produce a smoothed earning. In other words, the company’s operations to generate income by collecting revenues and expenses are inherently to eliminate fluctuations in income flows. In other words, the process of generating income itself generates a stream of smoothed income. Alignment occurs without the intervention of any party. Income smoothing is accidentally triggered by the motivation which is based on the management actions. There are two types of income smoothing: intentional, that is income smoothing of the real intention nd the other one is artificial income smoothing. Real income smoothing indicates management actions that seek to control economic conditions that directly affect corporate earnings in the future. In addition, this real income smoothing affects cash flow. On the contrary, artificial income smoothing can show manipulation which is undertaken by management to smooth the earning. Thus, the action of this manipulation resulted in a fundamental or economic condition that can affect cash flow, but shifts 60 Journal of Economics, Business and Accountancy Ventura Accreditation No. 10/DIKTI/Kep/2009 the cost and/or income from one period to another. By taking for granted, such a trend can be traced from several research. Some studies, in fact, have been conducted to identify the smoothing behavior, such as motivation and its impact on future transactions, a company that has been doing income smoothing. This can also be found in other studies such as (Lev Kunitzky, 1974; Ammihud et al. , 1983, Wang Williams, 1994; Michelson et al. , 1995; Iniguez Poveda, 2004). These proponents also provide empirical support toward statement that management reduces he variability of cash flows and earning for the purpose of mini mizing the risk of the company. Income smoothing is also intended to increase the value of the firm (Gordon, 1964; Trueman Titman, 1988; Gibbins et al. , 1990; and Chaney Lewis, 1995; 1998). Estimator of Income smoothing Income smoothing can only be investigated through some periods by suspecting a certain earning rate of the targeted, e. g. , both highand low-digits earning reports. Some researchers use a two-period model by assuming that the earning target is proportional to the income report in the previous year Copeland, 1968). In other words, the size of alignment is the magnitude of changes in the earning from one year to the next. Other researchers also evaluated the earning target using multi-period test. The underlying assumption is that it should be an evenly increasing trend (Gordon, 1966). Some of the models used are the exponential model (Dascher and Malcolm, 1970), linear time series models (Barefield and Comiskey, 1972), time trend semi-logaritma (Beidleman, 1973) a nd model of the market return index (Ronen Sadan, 1975). For example, Dopuch Watts (1972) suggest the use of Box-Jenkins techniques to ensure the alignment model is applicable. Models of earning target are differentiated from the real earning. Often, these models contain errors inherent profit target 61 Volume 14, No. 1, April 2011, pages 59 – 78 because its validity can not be detected empirically. In that case, Ronen Sadan (1975) suggested that we do income smoothing approach. In particular, income smoothing can be identified if the researcher is faced by the following four questions. 1. What is the object alignment implemented by the management? 2. What is the dimension of management s used to perform smoothing. 3. What instrument of smoothing is used by management 4. What is the object of such smoothing behavior? In connection with the above efforts, Imhoff (1977) and Eckel (1981) developed a methodology based on testing the variability of income associated with the variability of sales. The model used to predict the existence of income smoothing or earnings variation is inter-p eriod variant. They assume that the level of earning depends on the level of sales. The basic idea is that the change in sales can affect the earning. If the variance of income is less than the variance f sales, it can be concluded that the smoothing has been done. Eckel (1981) model of the income smoothing is done by basing on the following premises. 1. Income is a linear function of the sales = sales-cost variable-fixed cost. 2. The ratio of variable costs to sales is in constant currency units 3. Fixed costs are constant or increasing from period to period, but not likely to decline. 4. Gross sales can only be smoothed by real smoothing; gross sales can not be artificially smoothed. Mathematically, Eckel illustrates all the above as the following: when, I=S-VS-FC, and FC;0, and FC t+1 ;=FC t, and 0 How to cite Income Smoothing, Essay examples

Legal Drinking Age Should Be Raised free essay sample

The reason for that is; you know that not only 18 year olds drink, but already 15 year olds are drinking alcohol heavily, and that is the main problem. Raising the legal drinking age would only offend the almost adult teenagers (18 year old teenagers). Younger teens are always going to find a way to get alcohol in smaller shops, where the merchant only wants to get some money. If not so, an older friend can buy some alcohol for these kids, maybe brother, sister or even parents. However, there are some good reasons why the drinking age should be raised. This raise would probably aggrieve the not so heavy drinkers and make them not drink as much as they did before. It would lower the access for younger people to alcohol. If the government raises the legal drinking age, it sure will be a good start of fighting against drunk youth. I think that not all the teenagers are a problem, but only some of them, who don’t know the limits. We will write a custom essay sample on Legal Drinking Age Should Be Raised or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Most likely there are many responsible teenagers and the drinking age raise wouldn’t be fair to these people and the already adult ( 18 year olds ) teenagers.