Characteristics Of The Classical Era Of Music - 729 Words

Ludwig Van Beethoven was recognized as a great composer in western music. Beethoven was also known for creating the bridge between the classical and romantic era of music. He is known for doing this because he took key aspects of the classical era and merged them with key aspects of the romantic era. The classical era of music dates from 1775-1825. The classical music era had a lighter and more clear texture (Kamien 161). The music from this era was mainly homophonic meaning that the music had one part or melody that dominated all other parts or melodies (Kamien 160). Classical era music also really focused on; how graceful and beautiful the melody and the form were, proportion and balance, moderation, and control. The music was†¦show more content†¦While most composers worked for dignity, Beethoven did not feel the need to. He could compose on his own time and sell a work when he needed or wanted money. Beethoven had the honor of having an extensive influence. He earned his title as one of the greatest composers of his time because of his ability to bridge the classic era of music to the romantic era of music. At the start of his musical career, Beethoven was considered an exceptional pianist, not a great composer. In 1798 Beethoven noticed that he had started to become deaf. He would spend the following thirty years writing and composing music with major hearing loss. From his mid-twenties to about three months before his death, Beethoven did not stop composing and writing music. Beethoven drew his musical inspiration from many sources. Beethoven also created the bridge between the classical and romantic periods. Most of his work didn’t completely fit into any one period’s characteristics. If you listen to Beethoven’s compositions as he progressed as a composer, they could be divided into three periods. The first is commonly known as his imitation period, the period when he took the styles, mechanics, and techniques of other composers. He mimicked; Bach, Haden, as well as Mozart. Next, he had the period of externalization, a time when he developed his own style and reveled in it. Thirdly heShow MoreRelatedThe Realm Of Classical Music1297 Words   |  6 PagesThe realm of classical music is a relatively veiled in the sphere of popular culture, but if you take the time to scour through the beautiful, sometimes hundreds of years old pieces, you will be surprised by the magnificence and allure that the classical music genre can offer. There are three categories of classical music that can be observed throughout the extensive universe of classical pieces, absolute music, program music, and characteristic music or character pieces. Absolute music is primarilyRead MoreBeethovens Sixth Symphony1173 Words   |  5 Pagessixth symphony (also known as the pastoral symphony) has qualities of both the classical and romantic periods and illustrates Beethoven’s revolutionary ideas as well as highlights his classical influences. The programmatic nature of the piece is the dominant romantic feature although the use of brass and percussion as well as the dramatic dynamic changes are also characteristics from this era. However there are many classical influences in Beethoven’s work such as the balanced phrasing, the dominanceRead MoreThe Era Of The Baroque Era937 Words   |  4 PagesAccording to Greenberg (2009), the Baroque era is estimated to be the time period spanning from 1600 until 1750. The year of Sebastian Bach’s death, 1750 which is notably and associatively used as a timeline reference that ends this overly extravagant period of creativity. This timespan became an era of expressive exuber ance of primal human emotions as secularization, the study of scientific reasoning and intellectual rationale characterized the societal environment. Religion no longer dominatedRead MoreThe History of Music Styles1362 Words   |  5 PagesIntroduction: A study of the history of music styles brings to the fore two distinct periods, Baroque and Classical. The purpose of this essay is to provide a comparison between the two musical eras through the exploration of two different composers and their works, namely Antonio Vivaldi and his Four Seasons ‘Spring’ in the maximized Baroque era and the minimalist approaches of Wolfgang Amadeus Mozart’s Symphony. Moreover this essay will review the unique social, cultural, technological an musicalRead MoreThe Roots Of Sonata847 Words   |  4 Pagesor known as first movement appeared in the early 17th century, when instrumental music began to separate instrument or composition of the piece from vocal music. ‘Sonata means a work to be played, which is derived from the Italian word suonare. 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The concerts that during the past millennium, classical music has been created by some of the musical mind the world has ever seen with Beethoven, Mozart and many more. The wide of Range of genres that these great artist composers, including orchestral, instrumental, choral and opera. The era’s the music used the two theory of natural and pleasing variety and The two ideas that can be traced in all the elementsRead MoreClassical And Romantic Eras Of Music1268 Words   |  6 Pagesthe changes in the environment in which the music evolves from. Both the Classical and Romantic eras of music offer influential aspects of music. In order for significant and noticeable changes to occur in music, the society surrounding it must also change . Significant social and political movements often bring on these stylistic changes in music. These changes can range from the way personality is expressed in music to the actual orchestration of the music. Without these changes though, culture wouldRead MoreThe Baroque Era of Music Essay515 Words   |  3 PagesThe Baroque period of music lasted from approximately 1600 – 1750 AD. It falls into the Common Practice period and was the most predominant style of writing after the Renaissance period and before the Classical period (the Classical period uses many elements from the Baroque period). The word Baroque means highly decorated and essentially gives us an insight into what the music of the time was like. Many pieces in the Baroque style have three or four different parts which work together to produce

Ethical Banking an oxymoron or a change in banking...

Ethical Banking: an oxymoron or a change in banking practices required in the twenty first century? In the modern world, financial institutions are being held to strict regulation in a post Global Financial Crisis era yet financial institutions are still outlining their message of strong social responsibility. Is this all a faà §ade or are financial institutions truly holding themselves to the strong message their claim? The pursuit of becoming a good corporate citizen and maintaining an ethical stance is becoming increasingly expensive for businesses worldwide, through issues such as sweatshops, child labour and environmental destruction. As one of Australia’s largest and most powerful financial institutions, the Australian New Zealand†¦show more content†¦Organisation must accept responsibility for their actions to stakeholders for its actions and decisions, as stakeholders can be large groups of the community outside the firm. 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Auditing Capacity and Planning Function

Question: Discuss about the Auditing Capacity and Planning Function. Answer: Introduction The audit plan structured to facilitate the process of auditing of the KS Corporation for the year 2016. This audit plan is meant to reduce the risk to acceptable level when reporting the evidence about the true and fair financial state of the company (King, 2007). Good plan outlined in this paper will give a clear understanding of the client, identify significant accounts, set planning materiality, indicate what can go wrong, an understanding of internal control and in between develop an audit strategy to be executed for the audit purposes of the company. The audit plan will also outline the time frame and emphasis to ensure the audit process is effective and the auditor verifies the financial reports for the interests of the shareholders (Bepari and Mollik, 2016). Our understanding of the client KS was founded in 1945. The corporations managing director is Paul Sarant. The corporation provides logistics, fuel distribution, transportation, warehousing and various services to companies across Australia. The company offers rail, road and coastal sea forwarding. The company is also involved in export packing and supply chain management to key customers. The corporation provides it diverse services under the following subsidiaries; KS Bulk, KS NZ, KS Fuels, KS freighters, DTM, Regal General, Regal Heavy, NTFS, Scott Corp and Aero Refueller. It is through these subsidiaries that the corporation is able to serve it widespread customers throughout Australia and New Zealand (Ksgroup.com.au, 2016). The organization key customers are; Coca- cola, BHP Petroleum, Alcoa, Santos, Norske Skog, Blue Scope, One Steel, Woodside Energy and The Laminex Group. KS corporation main competitor is Santa Fe Wridgeways Australia Limited (WWA). In this case, KS can be described as the market leader while Santa Fe Wridgeways as the follower in the Australian market. The company financial Calender started on 1st July 2015 and ended on 30th June 2016. The company 2015 general meeting was held on 24 November 2015. The half year results and interim dividends were announced in February 22th 2016. The Corporation paid a dividend of 7.0 cent for the year 2015 (InvestSMART, 2016). The annual general meeting the year 2016 will be held on 22nd November. The KS Corporation has integrated it services with IT systems to enhance service to more customers. The IT system provides an interface between customers and the company to book services and communicate with the company. The company uses the IT system to manage it vessels by use of GPS to track their operations. The company also uses IT system to offer training to the workforce about the emerging issues and facilitate short courses .Finally and most important is that the IT systems are used to prepare and keep financial records in the organization (Ksgroup.com.au, 2016). Our assessment of significant accounts Expense account This account faces a risk of being understated when presenting expenses in the financial statements. This account contains costs incurred to run the corporation and realize revenues. Due to the companys large operations and several subsidiaries, the group is faced with high expenses to keep the business running. The importance of assessing this account is significant due to the pressure of the corporation to record minimum expenses in a financial year (Moroney, 2015). The management would like to record the lowest amount incurred by the organization in order to maximize wealth. It is within this rationality that the account is significant for it high susceptibility to be understated in the financial statements. Business combinations The business combination account susceptible due to it measurement methods. KS group acquires business and accurate and reliable financial statements are to be drawn from the acquisition. The measurement of the assets and liabilities from the acquaree is significant and understatement or overstatement is material to the financial statements of the KS Corporation. The amount analysed from these businesses of KS group are huge and determines the financial position of the organization. A misstatement of this account will lead to false presentation of the financial statements to the shareholders. The account requires deductions as a result of accumulated depreciations from plant and equipments, vehicles and intangible assets. The company also has several assets that require revaluation which increase in value. For instance land, goodwill and patents. This account will be significant and will be reviewed to ensure that the figures in the financial statements represent the true and fair va lue of the assets of the corporation (A2Q2, 2016). Therefore, our team will highlight the business combination account as a significant account to ensure no errors are entered in the financial statements in the process of measurement. Inventory account KS group is involved in large amount of inventory that is a current asset to the organization. The transaction of inventory in this company in terms of volume is complex therefore susceptible to misstatements. Also the nature of this account is frequently and irregularly updated on daily basis exposing the account to risk. A misstatement in this account can lead to organizations financial ratios drawn from the financial statement to be misleading to managers, lenders, suppliers and shareholders. Revenue account The revenue account indicates the cash inflow in the organization. The account is significant and has to be reviewed to ensure that the recorded transactions only reflect economic benefits to the group. The sale of goods, rendering of services, interests earned and dividends are sources of cash inflow for KS Corporation Limited. Misstatement in this account will alter the financial statements that will fail to reflect the true and fair state of the business. There is an incentive for the corporation to overestimate this account and therefore important to verify to avoid giving a wrong opinion on the organizations financial statements. Basis consolidation The consolidation of the KS group consist all the subsidiaries together preparing one financial statement. The subsidiaries of the KS Corporation are also required to prepare financial statements of their company that must be in accordance with the accounting policies. Since the financial reports are prepared at the same time, consistency will be checked by our team to verify that all the accounts in the KS Corporate financial statement are accurate. Emphasis will be put on accounts that show the obligation of the organization. These accounts are significant and any misstatement can lead financial statements not reflecting the true and fair situation of the organization (Campbell, 2013). The liability account will have to be reviewed to ensure that all the account payable and borrowing incurred by the KS and its subsidiaries are listed in the financial statements. The existence of parties in the KS group requires that transactions are accurate to avoid exposures to company incurring losses. Therefore, the significance of this account is important and determines the liquidity of the organization. Also an emphasis will be put on account receivables that represents current assets that the group is expecting to be settled by debtors in the near future. This account is sensitive especially when determining the liquidity of the organization and it failure can lead to bankruptcy. When doubtful debts are not well accounted for, they can lead to misstatement of this account resulting to false financial statements. Our planning materiality Our plan for materiality to determine the fraud or misstatement in the KS financial statement is to apply analytical procedures for verification. Since the KS group operates in a wide spread, scrutiny of the control and coordination operations. The materiality of the KS group is likely to be cause by illegal acts (fraud) or several errors in the subsidiaries amounting to cause materiality in the financial statements. Emphasis will be put to understand and verify that the internal control in the subsidieas companies is efficient and effective ( Gul, (2009). We will audit preliminary materiality and be revised to attain more information. When establishing the strategy to execute in the audit process, the materiality for the KS group financial statements will be determined as a whole. This will be done because it can influence an economic decision when aggregated that individual item (Moroney, 2015). It is also in this stage that we will determine performance materiality for in the organization with an aim of assessing the risks in misstatements and determine the timing, nature and extent if further audit procedures will be carried. For the account of profit before tax will be calculated at 5%, revenue at 1%, and total revenue at 2%. Example operating revenue of $699.2 million calculated at 0.0004= $699.2 million x 0.0004 = $279,685. The total revenue account which is revenue less returns and discounts will be valued and declared material if it omission or misstatement or combined will form more than 0.5 % of the total revenues. Materiality in the total Assets account will be declared material if misstatement or omission combined form more than 1% of the total assets. If misstatements or omission are below 1% will be regarded immaterial and not capable of influencing the economic decision. Materiality in current assets and current liabilities accounts will be declared if misstatements or omission combined will form a percentage greater than 5% of the total assets or liability. Anything below this amount will be immaterial and will not change the auditors opinion. Tolerable misstatements will be allocated on both the income statement and the balance sheet accounts to enable progression where the omissions and misstatements are immaterial. In this plan materiality, tolerable misstatements are set at a maximum of 75% of the planning materiality. Also, any tolerable misstatements in the audit process of the KS Corporation Limited will only be allowed if it does not exceed four times of the planning materiality. Our assessment of what can go wrong This section will assess the risk in the significant accounts outlined in this paper. This section will also select and plan for implementation controls to reduce the auditors risk (Colbert, 2012). The following are the assessment of the risks in the significant accounts that can go wrong leading to auditors risk; Business Combinations: KS is involved in business combinations to strengthen it capacities and reach more customers in Australia and New Zealand. The corporation has in the past acquired several companies which later as become subsidiaries to KS group. The accountings for these businesses are independent and are finally incorporated to the KS financial statements. The measurements used in the business combination are prone to misstatement if the sum is not calculated as per the acquisition date fair value. The acquisition should be measured at the fair value. When this is not observed, it will happen that the acquiree net assets identified will either be underestimated or over estimated which is material and can lead to influencing the economic decision (Campbell, 2013). Therefore, the auditor opinion in this case will be misleading and of no importance to the organizations stakeholders. Basis consolidation: The KS Corporation Limited comprises a financial statement for itself and its subsidiaries. This consolidated financial statement of the group is prepared at the year ending 30th June for the parent company and subsidiaries. The group financial reports accuracy depends on the accuracy of the subsidiary companies. Therefore it important for our auditing team to spend time checking and verifying the accuracy, reliability and precision of the financial statements of the subsidiary companies to ensure that the accounting standards have been observed. When there is material misappropriation in one subsidiary, the group financial statement will not be able to attain a true and fair reflection of the financial position. In order to verify if the financial statements of the subsidies are prepared in accordance to the standards of Australia and international accounting standards, our team will review the internal control (Moroney, 2015). The control of the subsidiaries is done by the parent company after consolidation. Therefore, the operation of a subsidieiers depends on the corporate governance of the organization. The risk of subsidiary company presenting wrong financial statements will be assessed by the level of controls instituted by the group management. Expenses: The expense account is an important element in the financial statements and it facilitates the organization to verify the amount it used to earn it profit. It is the cash outflow that is intended to provide cash inflow. An organization will always try to minimize the expenses to maximize it profits (Bepari and Mollik, 2016). There is a risk of an organization understating it expense because of the incentive to minimize expenses in it operations. This scenario will lead to materiality in the financial statements where the profits of the group will be over stated therefore representing the false state of the financial status. The expense account will be assessed by checking the inclusion of all outflow that were used provide the revenues in the organization. The process will also check to ensure that expenses incurred in the financial year are included in the year. Liability account: The liability account indicates the groups obligation to it renders authority and suppliers. The account is important as it determines the liquidity state of the organization. The account misstatement lead to impact on the economic decisions made in the corporation. Assessing this account will involve identifying the borrowing, account payables, tax payable and ensuring that they are recorded in accordance with the accounting standards. Since most of the group operations are automated, our team will review the IT systems used to record tax obligations, suppliers credit and borrowings from financial institutions. Understating this account will lead to the group lowering it credit rating therefore getting denied access to credit facilitates from lending institutions. The risk of omitting or misstating an obligation can be intention from the corporation workforce to fraud the organization. Therefore, our team will review this significant account to ensure that it refl ects the true and fair state of the KS group financial statements. Revenue account: The revenue account indicates the cash inflow to the corporation. The revenues earned from the subsidies are consolidated to the KS group financial statement for the financial year. There is pressure to overstate this account from the management .The incentive is from the shareholders who want wealth maximization for their investments. This account is important and enough time will be spent to verify all the receipts that have been recorded cash inflows. The risk in this account can be material as an individual or in aggregation (Moroney et al, 2015). Our team will be checking to ensure that earning after the closing of the financial year are not included in the financial statements of the concluded year. Revenue account is used to show the growth of the companys returns. Therefore, misstatement in this account will lead to auditor giving invalid opinion if it not noticed. Conclusion In conclusion, the audit plan has outlined important details to be used to execute the audit process of KS Corporation Limited. The audit plan has described KS group that has brought clear understanding of the nature of its operation, industry and financial position. The plan has identified significant accounts and transactions, discussed materiality, identified what can go wrong and an understanding of internal controls. This audit plan has also outlined the risks in the process of auditing in KS group and the mitigations necessary to minimising the auditors risks. The significant accounts outlined will be added the amount of time spent to verify them to ensure that the auditors opinion is based on true evidence in the original books of entry. The audit plan outlined in this paper has sufficiently given a guide that will be used to carry out a successful audit process of KS Corporation Limited for the financial year 2016. References Auditing. (2008). St. Lucia, Qld.: for the Australian Society of Accountants by the School of External Studies and Continuing Education, University of Queensland. AccountingWEB. (2014). Auditing Special Purpose Frameworks: Materiality Levels: https://www.accountingweb.com/aa/auditing/auditing-special-purpose-frameworks-materiality-levels Barber, J. (2008). The Principles and practice of auditing. Melbourne: Pitman. Bepari, M. and Mollik, A. (2016). Stakeholders interest in sustainability assurance process. Managerial Auditing Journal, 31(6/7), pp.655-687. Campbell, F., Hamilton, J. and Moroney, R. (2013). Auditing.. John Wiley Sons (Aust) Ltd. Governance, Risk and Compliance. (2007). Choosing significant accounts after AS5. : https://junesungrc.wordpress.com/2007/08/17/choosing-significant-account-after-as5/ Colbert, J. (2012). Inherent risk: An investigation of auditors' judgments. Accounting, Organizations and Society, 13(2), pp.111-121. Gul, F. (2009). Theory and practice of Australian auditing. South Melbourne: Nelson Australia. Hoffman, V. and Zimbelman, M. (n.d.). Do Strategic Reasoning and Brainstorming Help Auditors Change Their Standard Audit Procedures in Response to Fraud Risk?. SSRN Electronic Journal. InvestSMART. (2016). KS Corporation Limited.https://www.investsmart.com.au/shares/asx-ksc/kands-corporation-limited Journal of Accountancy. (2005). The New Importance of Materiality. https://www.journalofaccountancy.com/issues/2005/may/thenewimportanceofmateriality.html King, J. (2010). Auditing the Capacity Planning Function. EDPACS, 17(8), pp.12-15. Ksgroup.com.au. (2016). Annual Reports - KS Corporation Limited.https://www.ksgroup.com.au/annual-reports.html [Accessed 15 Sep. 2016]. Ksgroup.com.au. (2016). Corporate History - KS Corporation Limited.: https://www.ksgroup.com.au/history.html Legislation.gov.au. (2016). ASA 210 - Terms of Audit Engagements - April 2006.: https://www.legislation.gov.au/Details/F2006L01364 Legislation.gov.au. (2016). ASA 230 - Audit Documentation - October 2009.: https://www.legislation.gov.au/Details/F2016C00025/Download. Legislation.gov.au. (2016). ASA 330 - The Auditors Procedures in Response to Assessed Risks - April 2006 :https://www.legislation.gov.au/Details/F2006L01378 Moroney, R., Campbell, F. and Hamilton, J. (2015). Auditing: A Practical Approach, 2nd Edition + iStudy 2 Card. John Wiley Sons. A2Q2. (2016). Part 6 | Identifying Significant Accounts and Disclosures | SOX 404: https://www.a2q2.com/blog/sox/part-6-identifying-significant-accounts-and-disclosures-demystifying-sox-404-auditing-standard-5/ Singh, K. and Best, P. (2015). Design and Implementation of Continuous Monitoring and Auditing in SAP Enterprise Resource Planning. International Journal of Auditing, 19(3), pp.307-317. Studygroups.accaglobal.com. (2016). how to calculate materiality and performance materiality? - ACCA Learning Community. https://studygroups.accaglobal.com/f8-study-group/1221/how-to-calculate-materiality-and-performance-materiality Tilis, L. (n.d.). Audit Quality and Risk Differences Among Auditors. SSRN Electronic Journal.

Role of a Leader in Change Process

The changing nature of the working environment in different organizations makes it important to have special leaders who are capable of convincing the rest of the workers to adapt to the changes. Individuals who are identified as leaders are expected to possess various qualities that enable them to influence change. A leader must be a person who can be trusted by the rest of the organization in initiating positive changes and ensuring that processes are carried out effectively.Advertising We will write a custom essay sample on Role of a Leader in Change Process specifically for you for only $16.05 $11/page Learn More The leader of a change process analyzes the events that have been part of the history of an organization by looking at what caused them and their possible effects. By so doing, he is able to assist the organization to avoid repeating past mistakes in the future. Leaders do not only know what happens in the organization but are well informed of the current trends. They consider the political and social issues that surround the organization and how these factors affect the change process. They have deep understanding of the causes of changes and respond to questions from other members of the organization. They provide solutions to problems facing by the rest of the organization members to make them feel part of the change process (Caeron Green, 2007). Responsibility of Leaders and HR managers in a Change Project Leaders and HR managers have different responsibilities in a change project. The first responsibility they have is that of analyzing the performance required in the change project. They have a responsibility of addressing internal and external players and stakeholders who are likely to affect the change project. Change projects are influenced by stakeholders from within and outside the organization. Some stakeholders may not be willing to support the change project hence they are likely to influence it negativel y. It is therefore the responsibility of leaders and HR managers to have quantitative knowledge of the team effort that will produce the highest level of success (ADB, n.d) The second responsibility of leaders and HR managers in a change project is identifying the priorities required to improve the performance of the teams. It is obvious that the success of the change project cannot be achieved through the effort of the leaders and HR managers alone. They need the efforts of other members of the organization in order for them to work as a team. The leaders and HR managers should have clear knowledge of the procedures being undertaken in the change project for them to have a vision of the direction being taken by the project.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The third responsibility leaders and HR managers have in a change project is the assessment of the ability of participan ts in a change project to change. This responsibility is tied with the responsibility of assessing how the team involved in a change project is able to learn new skills. This is important for leaders and HR managers because a change project basically requires that the team members be able to adapt to new behaviors. Organization Tactics to Ensure Success in Change Process For change to be effectively implemented in an organization, certain tactics are important. The first tactic that is important in implementing change is for the organization to develop a communication plan. It is not possible for an organization to be involved in so much communication during a change initiative. A communication plan is important since it guides the organization throughout the process by communicating critical aspects of the process effectively. The second tactic that can be used by the organization in implementing change process is to predict the reactions of change. Changes are often accompanied by varied reactions and an organization that predicts the reactions early enough is well prepared to deal with them. The third tactic an organization can use to implement the change process is to understand and make a plan of dealing with resistance. This will ensure that the organization is not caught unaware by resistance accompanying change (Biech, 2007). Reference List ADB. (n.d). Leadership and Change Management. Available from  https://www.adb.org/ . Biech, E. (2007). Tactics of Successful Change Manageent. Retrieved from web Caeron, E., Green, M. (2007). Making Sense of Change Management: A Complete Guide to the Models, Tools and. London: Kogan Page Publishers.Advertising We will write a custom essay sample on Role of a Leader in Change Process specifically for you for only $16.05 $11/page Learn More This essay on Role of a Leader in Change Process was written and submitted by user Giada I. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.