Oil and Gas Accounting Essay Example for Free

Oil and Gas Accounting Essay If operation is conducted under Lease or concession agreement, it is unlikely that the contract would contain provisions that would permit cost recovery of these costs If the operation is conducted under a psc or risk service agreement, the contractor may be permitted to recover GG related expenditures incurred after license acquisition and possibly GG costs incurred before license acquisition Support equipment and facilities Cost of acquiring support equipment and facilities should be capitalized Any related depreciation or operating costs become an exploration, development or production cost, as appropriate. Entries: Db GG expense –depreciation Cr Accumulated Depreciation Db GG expense-operating costs Cr Cash Reprocessing Seismic How to account for cost of re-evaluation or reprocessing of the data? If the reprocessing relates to the search for oil then it should be accounted for according to SE provisions regarding prospecting and nondrilling exploration costs. If the purpose is to determine how best to develop the reserves in the field, then they should be capitalized as development costs. License acquisition costs Costs of evaluating business environment, signature bonus, negotiating, etc should be capitalized Entry: Db Intangible assets-unproved property Cr Cash Development and production bonuses If the payment is actually a deferred signing bonus, the appropriate accounting treatment is to capitalize the development bonus as a license acquisition cost. Accrue once the operations are apparently proceeding to the development phase. Entries: To record signature bonus: Db Intangible Assets – unproved property Cr Cash To transfer unproved property costs to proved due to commercial discovery: Db Proved property Cr unproved property To record accrual of production bonus: Proved property Cr production bonus payable To record payment of production bonus: Db Production bonus payable Cr Cash Internal costs relating to acquisition Can allocate capitalized costs to individual licenses acquired, on an acreage basis or an a potential licenses basis Costs of carrying and retaining unproved properties Costs relating to maintaining unproved properties be charged to expense as incurred Ex: delay rentals paid on lease mineral properties until specified work is commenced, property taxes, accounting costs, legal costs Impairment of unproved property Impairment has occurred if there is some indication that the capitalized cost of an unproved property is greater than the future economic benefits expected to be derived from the property. Under SE, loss should be realized. Negative GG data and dry holes would typically suggest that part of the property’s historical cost has expired and impairment should be recognized Db Impairment expense Cr Allowance for impairment FASB permits impairment of individually insignificant properties on a group basis. Apply the impairment percentage to the total cost of the group of individually insignificant unproved properties. This determines the desired balance in the allowance for impairment account. Next the difference between the current balance and the desired balance is recognized as impairment expense. Entry: Impairment Expense Cr Allowance for impairment, group basis Abandonment of unproved property Full abandonment: When an individually significant license area is abandoned, its net capitalized acquisition costs should be charged to surrender and abandonment expense Ex: Db Surrender and abandonment expense (equal to acquisition cost) Db Allowance for impairment (balance) Cr unproved property Partial Abandonment or Relinquishments If the partial abandonment reflects a diminishment in the company’s assessment of the future economic benefit of the property, then the entire  property should be assessed for additional impairment. Unproved property classification An unproved property should be reclassified to a proved property status if and when commercial reserves are discovered on the property. Ex: Db Tangible Assets- proved property (acquisition costs) Db Impairment Allowance (balance) Cr In tangible assets- unproved property Sales of unproved property If the property was individually significant, a gain or loss should be recognized on the sale. Ex: Db Cash (sale price) Db allowance for impairment (balance) Db/Cr(gain or loss) Cr unproved property If the property was individually insignificant, a gain should be recognized only if the selling price exceeds the original cost of the property. Loss recognition is not allowed. CHAPTER 5 Accounting for Exploratory Drilling and Appraisal Costs Under SE, general nondrilling exploratory costs are to be charged to expense as incurred; exploratory drilling type costs are initially capitalized. Exploratory Well- well drilled to find and produce oil or gas in an unproved area to find a new reservoir in a another reservoir or to extend a known reservoir. Stratigraphic test well- drilling effort to obtain information pertaining to a specific geological condition. â€Å"Exploratory type† if drilled in a proved area, â€Å"development type† if drilled in a proved area. Exploration well- well drilled to discover whether oil or gas exists in a previously unproved geological structure Appraisal well- well drill to determine the size, characteristics, and commercial potential of a reservoir by digging an exploratory well. Classifying Drilling costs Separate intangible drilling costs (IDC) from equipment costs. IDC deducted in year incurred for US tax law. Equipment costs may be depreciated over 7-10 years. Besides tax purposes, distinction has no significance Targeted Depth When evaluating after drilling : if commercial reserves have been discovered, the drilling in progress account balances are transferred to another type of  asset account that will be subject to depreciation The first successful exploratory well’s cost will be reclassified from an unproved to a proved property account If well is unsuccessful, plug and abandon hole and charges these costs to dry hole expense, net any equipment salvaged from well. If the license area is also relinquished, the net carrying value must be written off. Capitalized GG SE- GG costs are to be charged to expense as incurred. Current methods may capitalize 3D and 4D seismic methods used to determine drill sites. Time Limit on exploration and evaluation or appraisal costs In order for cost to be capitalized in SE, there must be identifiable future benefit. IF an exploratory wwell has found oil reserves in an area requiring major capital expenditure to be classified as proved. In this case, the cost of drilling the exploratory well shall continue to be carried as an asset as long as 1. The well has found a sufficient quantity of reserves to justify its completion and 2. Drilling of the additional wells is under way or planned for the near future All other wells, sshall not be carried as an asset for more than one year following completion of drilling Post-balance Sheet Period GAAP provisions that relate to information about conditions that existed at the balance sheet date or that became known after the end of the period but before the financial statements are issued. If well is determined dry, capitalized costs are written off to dry hole expense If commercial reserves are found, the capitalized drilling costs are transferred to the wells and equipment accounts All the capitalized costs of an exploratory well are typically reclassified as dry hole expense or as wells and related equipment Cost approval, budget and monitoring AFE- Authorization for expenditure CHAPTER 6 Drilling And Development Costs- US SE Development costs- costs incurred to obtain access to proved reserves and to  provide facilities for extracting, treating, gathering and storing the oil and gas. More specifically, development costs, including depreciation and applicable operating costs of support equipment and facilities and other costs incurred to: Gain access to and prepare well locations for drilling, including surveying, draining, road building, etc Drill and equip developmental wells, including costs of platforms Acquire, construct and install production facilities such as lease flow lines, separators, etc Provide improved recovery systems Development well- well drilled within the proved area of an oil or gas reservoir to the depth of a stratigraphic horizon known to be productive Service well- completed for the purpose of supporting production in an existing field. Development type stratigraphic well- stratigraphic test well drilled in a proved area Capitalization of Development-Related GG Exploration Costs Requires capitalization of GG in development activities. Unless it is performed on a development land area but to an unknown structure- expensed. If 3d seismic is being used to study the reservoir and perhaps where addition development wells should be drilled, theoretically the cost should be capitalized to the field as development cost. Overhead As a general rule, all GA is expensed, however where the company has a defined method for allocation is permitted to capitalize these costs as part of development Capitalization of Depreciation of Equip and Facilities Depending on nature, costs can be expensed or capitalized Capitalization of Financing Costs â€Å"Capitalization of Interest† requires that a portion of interest costs incurred during the construction phase of assets should be capitalized as a part of the cost of the self-constructed asset. Interest capitalization only applies to qualifying assets: 1. Assets that are constructed or otherwise produced for an enterprise’s own use 2. Assets intended for sale or lease that are constructed or otherwise produced as discrete projects (ships or real estate developments) Amount to interest to capitalize- the portion of  interest costs incurred during the period when the asset is being constructed that could have been avoided if the spending on the asset had not been made. Capitalization period shall begin when 3 conditions are met: Expenditures for asset have been made Activities that are necessary to get the asset ready for its intended use are in progress Interest cost is being incurred Once production begins- depreciate capitalized costs Sole Risk or Carried Interests If an asset requires a period of time in which to carry out the activities necessary to bring it to that condition and location, the interest cost incurred during that period as a result of expenditures for the asset is a part of the historical cost of acquiring the asset. â€Å" CHAPTER 9 Production Costs Costs of labor to operate the wells and related equipment and facilities Repairs and maintenance Materials, supplies, and fuel consumed and services utilized in operating the wells and related equipment and facilities Property taxes and insurance applicable to proved properties and wells and related equipment and facilities Severance taxes Depreciation, depletion and amortization Accounting for Production Costs All costs relating to production activities, including workover costs incurred solely to maintain or increase levels of production from an existing completion interval, shall be charged to expense as incurred. An expenditure that enhances original performance of the well should be capitalized Materials and supplies- capitalize if used in drilling or development. If used in repair or maintenance, they should be expensed. Recompletions- typically involve entering an existing well and deepening or plugging back in order to achieve production in a new formation or a zone in an existing formation. In a currently or previously producing formation or zone should be treated as an expense since the purpose is to restore  production without an increase in commercial reserves If the objective is to develop reserves in a new formation or find new reserves, the activity would be new drilling. (drilling costs could be exploratory or development rather than production) Costs should then be capita lized or expensed depending on SE or FC and on outcome of drilling Taxes (severance or production) should be expensed as production costs Crude Oil Production 1 Barrel = 42 gallons of oil at 60 degrees F API gravity (measure of density) of oil = the higher, the lighter the oil All crude contains BSW- basic sediments and water Disposition: outright sales, direct supply, indirect supply, exchanges, fraccers, or oil used in operations Gas measurement Measurement in mcf is affected by temperature., pressure, compressibility, gravity etc Standard pressure is 14.73 pounds per square inch at 60 degrees Fahrenheit Pre Acquisition Acquisition Exploratory Development Production List the four Oil Gas Agreements used on a worldwide basis and describe each one. 1. US Domestic lease agreement- an oil and gas lease grants to the oil and gas company the right and obligation to operate a property. This includes the right to explore for, develop and produce oil and gas from the property and also obligates the company to pay all costs. (Company is a working interest owner). All costs, all risk. Payment of a signature bonus to mineral rights owner or a royalty. 2. Concession agreement- encountered in operations outside the united states where the mineral rights owner is the local government. Sometimes the government is involved with a joint working interest. Payment of a bonus by the oil company to the government at the time the contract is signed. Payment of a royalty to the government. Responsible for paying all of the costs incurred in developing. 3. Risk service agreement- oil companies erform workovers aimed at restoring or stimulating production including application of current technology to currently producing fields. Bonus to national government at contract signing. Government retains ownership of reserve. Oil company incurs all costs and risks. Operating and capital costs incurred are recovered through payment of operating and capital fees. Government may participate in  operations as a working interest owner. 4. Production Sharing contracts- companies obtain the rights from the government to explore for, develop and produce oil and gas. Company pays bonus to national government at contract date. Pays royalties to government. Government maintains ownership of reserves. Companies incur all risk and costs. Company required to spend a predetermined amount of money, which is recoverable from future production. 2.) Describe the life cycle (Phases) of an Oil Gas Project. Include the Accounting Treatment (ie. Successful Efforts or Full Cost Pool) for each phase. 1. Pre-license prospecting- geological evaluation of relatively large areas before acquisition of petroleum rights. Analyzing GG data. Successful Efforts (SE) Method The Financial Accounting Standards Board (FASB) has issued FASB Statement No. 19 dealing with the successful efforts method. Under the SE method, costs incurred in searching for, acquiring, and developing oil and gas reserves are capitalized if they directly result in producing reserves. Costs which are attributable to activities that do not result in finding, acquiring, or developing specific reserves are charged to expense. The cost center for the SE method is a lease, field, or reservoir. The various types of costs are treated under the SE method as follows: 1. Acquisition Costs: They are capitalized to unproven property until proved reserves are found or until the property is abandoned or impaired (a partial abandonment). If adequate reserves are discovered, the property is reclassified from unproven property to proven property. For tax purposes, acquisition costs are handled the same way except the cost cannot be partially written off as an impairment expense. The property must be abandoned before any cost may be written off. 2. Exploration Costs: They are recorded in two different ways, depending upon the type of costs incurred. a. Nondrilling Costs: Examples of these type of costs are geological and geophysical (G G) costs, costs of carrying and retaining undeveloped properties, and dry hole and bottom hole contributions. These types of costs  are expensed as they are incurred. For tax purposes, nondrilling costs are capitalized to the applicable property. b. Drilling Costs: They are treated differently depending on whether the well drilled is classified as an exploratory well or a developmental well. An exploratory well is a well drilled in an unproven area. A developmental well is a well drilled to produce from a proven reservoir. 1) If an exploratory well is a dry hole, the costs incurred in drilling the well are expensed. If the exploratory well is successful, the costs incurred in drilling the well are capitalized to wells and related equipment and facilities. 2) The costs incurred in drilling developmental wells are capitalized to related equipment and facilities even if a dry hole is drilled. The costs associated with tangible well equipment and facilities are capitalized, regardless of the type of well drilled. For tax purposes, certain costs associated with such equipment are eligible for treatment as deductible IDC. Tax depreciation methods usually allow for a more accelerated rate of depreciation than book or financial depreciation. Also, book depreciation will be computed on 1-10the developmental dry holes and IDC which are capitalized for book purposes but expensed for tax purposes. Therefore, an M-1 adjustment will be required on the difference between the amount of book and tax depreciation. 3. Production Costs: These costs are expensed as incurred, which is the same treatment used for tax purposes. It should be noted, however, that many taxpayers erroneously expense overhead attributable to either acquisition or exploration activities as production costs. Overhead attributable to acquisition and exploration costs must be capitalized. 4. Depletion: This usually requires an M-1 adjustment. Although the cost depletion formula is the same for book and tax purposes, the amount for the basis used in the computation of cost depletion will vary due to the difference in capitalization. In addition, many taxpayers will be allowed to use a larger  percentage depletion deduction Full Cost Method Under the FC method, all costs incurred in exploring, acquiring, and developing oil and gas reserves in a cost center are capitalized. Geological and geophysical (G G) studies, successful and unsuccessful, are capitalized for book and financial purposes. For tax purposes, successful G G costs are capitalized and unsuccessful G G costs are expensed. An M-1 adjustment is required for the amount of unsuccessful G G costs expensed. Delay rental costs are capitalized for book and financial purposes. Exploratory dry hole costs are capitalized for book and financial purposes. For tax purposes, all dry hole costs (exploratory or developmental) are capitalized unless the taxpayer elects to expense them. Since most taxpayers expense these costs for tax purposes, an M-1 adjustment is required. Impaired or abandoned property costs remain capitalized in the cost center for book and financial purposes. For tax purposes, no deduction is allowed unless a property is totally worthless. An M-1 adjustment is required only when an abandonment is claimed for tax purposes. General and administrative costs which are not associated with acquisition, exploration, and development activities are expensed. However, overhead that can be associated with acquisition, exploration, and development activities is capitalized. The costs are handled the same way for tax purposes. Depletion usually will require an M-1 adjustment. In many instances, taxpayers may be able to claim a larger percentage depletion deduction in lieu of cost depletion. Even where cost depletion is claimed for book and financial purposes because of the different capitalization rules, the amount of cost depletion allowable will vary.

Stephen Bantu Biko :: essays research papers

Stephen Bantu Biko Stephen Biko is known internationally as the founder of the South African Students' Organization (SASO), and a leading force in the South Africa Black Consciousness movement. He fought against the separation between black and whites, called apartheid (the Afrikaans term for separateness). His childhood experiences and character, lead him to became a powerful leader. Steve Biko was born on December 18, 1946, in King William's Town, South Africa. He father was a clerk and his mother was a housemaid. Following the Sharpeville massacre in 1960, Biko was just 17 years old when he became a political activist. He started to become active when he got expelled from Lovedale High School and his brother was arrested in a nationwide police crackdown on political activists. He ended up graduating in 1966 at a boarding school in Natal named St. Francis College. By then, his mind and character were those of a leader. He had a quick brain with huge mental force and ideas. He had the gift to cut through to the core of a problem and find the best solution. "His mind was a tool to chisel out sense and truth and order" (Woods 78). Biko was thoughtful, sensitive and had a good sense of humor. He was motivated by the search for good and truth. At the University of Natal Medicine in 1968, he became involved in the multiracial National Union of South African Students. He was known by peers and adults as a student leader This organization fought for black rights, except he claimed that, "the white [were] doing all the talking and the blacks listening" (Biko 210). Biko wanted the blacks to have as much say and participation as the whites, so in 1968 he became the co-founder and first president of he South African Students' Organization (SASO). This was an all-black organization, which aim was to raise self respect and reliance to all blacks. He said, "Black liberation starts with psychological self reliance. This can only be initiated in isolation from allies whose good intentions are an obstacle to such self- realization" (Woods 63). This organization helped the foundation of another movement and convention, known as the South African Students' Movement, and the Black Peoples' Convention (BPC). This movement also became known as the Black Consciousness Movement. The movements he founded were headed towards students, because they were the ones that might change their minds, unlike the older people, who have already made up their minds. He published Black Review, which was a political journal for the black community. These movements and publications raised so much controversy that the black man is as worthy as any

Han China and Mauryan & Gupta India Essay

Han dynasty and Mauryan/Gupta empires developed in roughly the same time frame and overlapped in the years 320 B. C. E. – 220 C. E. developing in different parts of the globes with their own unique geographies. Both the Han and Mauryan/Gupta empires developed bureaucratic governments that were ruled by kings, but due to the different geographical regions, India’s government was fragmented into local governments. The Han Dynasty of China was structured off of a social philosophy while Mauryan/Gupta India followed a religion which united the subcontinent. The Han and Mauryan/Gupta empires also both developed agrarian economies although their view on the merchant class were nearly opposite. The Han and Mauryan/Gupta empires both created hierarchical, bureaucratic governments. The hierarchy in China’s government was more flexible and was set up in the 5 relationships (ruler and subject, father and son, husband and wife, oldest son and younger brothers, and friend and friend) whereas India’s hierarchy was rigid and created through the Caste System (Brahmin, Kshatriyas, Vaisyas, Sudras, and finally the Pariah). Ultimately, both hierarchical bureaucracies were led by a king. In China, the Han dynasty was able to create a strong centralized government led by kings who claimed the divine right to rule China, or in the case of the Chinese Dynasties, they claimed the Mandate of Heaven. However, because of the geography of India, such as the Deccan Plateau and the Hindu-Kush Mountains, the government of India was broken up into local governments. Whereas China needed a strong centralized government in order to unite its people, India could get away with having a weak central government because Hinduism would ultimately unite the people of the Mauryan/Gupta empires. Hinduism, the major religion of India which also kept the people of India united when the regional governments could not, was based on the principle of a cycle of rebirth known as samsara. Under this religion, the main focus of the people was to achieve moksha – uniting with Brahman – and escaping samsara. And where the Mauryan/Gupta empires focused on otherworldly ideas, the Han Empire focused on life on earth following the teachings of Confucius. Even though the Mauryan/Gupta empires followed a religion and the Han empire followed a philosophy, both the Mauryan/Gupta and Han empires believed in respecting their superiors. Finally, Han China and Mauryan/Gupta India both created prosperous, agrarian economies. However the Han Empire relied on the production of wheat, rice, and silk and the Mauryan/Gupta Empire relied on the production of cotton. Both empires also relied on the use of conscripted labor but in Han China it was drafted labor and in Mauryan/Gupta India it was through the use of the pariah (â€Å"untouchables†) class from the Caste System of Hinduism. Even though their economies, in principle, are identical, they had vastly differing views of the merchant class. In Han China, they were viewed as the â€Å"mean people† and scum of the Earth whereas in India, they made up the Vaisyas caste which was their middle class.

Mathematical Theory of Communication on Art

Shannon and Weaver’s Mathematical Theory of Communication is probably the most influential of all communication models; and has been used as a guide from which many contemporary communication theories have emerged. The theory’s large influence on communication studies has also led some to claim that the theory is widely applicable to human communication. In this essay, I will be analyzing how artworks are used to communicate messages and ideas to the general audience with the use of this theory. For the first part, I will briefly introduce the theory as a general entity. I will follow with my analysis.The Mathematical Theory of Communication The Mathematical Theory of Communication, hereinafter be referred to as the Mathematical Model, consists of several elements. The first five elements namely, Information Source, Transmitter, Channel, Receiver and Destination are all connected in a linear fashion. The sixth element, Noise Source, is connected to the Channel. The mode l is illustrated below (Figure 1). Figure 1: Mathematical Theory of Communication The Information Source is what produces the message. A Transmitter encodes the message into a signal and is passed through a Channel.The Receiver then decodes a message from the signal and is passed to the Destination. Noise Source is anything added to the signal that is not intended by the Information Source and distorts the message. Using this model, there are many ways an artwork can communicate a message. The first instance is when an artwork is both the Information Source and Transmitter and the audience the Destination and Receiver. In the second instance the artist is the Information Source, the artwork the Channel and the audience, again, the Destination.The third instance is when an arts manager is placed into the equation. The Artwork and Audience The first instance is probably the ‘cleanest’ of the three ways proposed, involving two parties, the artwork and the audience. A paint ing hung on the wall at a gallery catches the eye of an audience member. The audience member proceeds to stand in front of the painting and attempts to analyze the painting’s message or perhaps just marvel at its brilliance. In this case, the simplistic Mathematical Model can then be further simplified to just include just the Information Source, Noise and Destination.Noise in this scenario may include the inappropriate lighting in the gallery, noisy children running around in the gallery or even the way the painting is presented. All of the above would diminish the audience’s ability to interpret the artwork’s message. The underlying assumption here is that the artist has completely divorced himself from the artwork and does not care how the audience interprets his art. However some artist do care about the message being send across. The Artist The second instance brings in the ‘third’ party, the artist.Here the artist is the Information Source and Transmitter who uses his artwork to communicate ideas. This artwork becomes the Channel of communication. Now Noise has the potential to disturb the message at two points, one between the Transmitter to the Channel, and the other from Channel to Receiver. The shape of Mathematical Model thus becomes slightly irrelevant, although the linearity of the model stays in contact. Noise can happens in the first point when the artist is unable to materialize fully his concepts. This could be due to the lack of funds or the inability to acquire certain materials the artist hopes to use.The message is then compromised. The second point occurs when the audience is unable to interpret correctly what the artist is trying to convey. There are many communication theories that elaborate on this, however for the purposes of this essay I will elaborate on ‘preconceived notion’ and ‘ideological differences’. Preconceived notions could come in many forms, for instance when one first views Damien Hirst’s The Physical Impossibility of Death in the Mind of Someone Living, one might assume the glass tank was an thoughtless choice when in actuality there was a certain artistic element to it.Yet such a misunderstanding does not affect the overall message of Hirst’s work. However an ideological difference, could affect greatly the message intended. The list of ideological differences is endless, but one of the most prominent ideological different that still persists in this century is religion. To one the Balinese Dances may have religious significance however to another who is a non-believer, such dances might just be a work of art with culture as the theme. In addition, the masks used in such dances might become a sacred object but to another it might be nothing more than a work of art.The time and purpose of an artwork might also create disparity in the understanding of the message. During the 16th century, the art was used to propaganda the Ch ristian faith, which was competing for the spiritual allegiance of masses with the other religious fractions in Europe. Now however, an art lover would just be inspired at the sheer brilliance of the artwork, eliminating the evangelical purpose. Arts Manager The third instance introduces a ‘fourth’ party to the equation, the arts manager. Communicating art, as illustrated above, is no easy task.One might need to transcend boundaries and ideologies in order to fully understand the message of the artwork. The arts manager can be placed in numerous positions in the Mathematical Model. In one instance the arts manager might elongate the communication chain. The artist (Information Source) might communicate to the Arts Manager (Receiver). The Arts Manager, now the Information Source, will then communicate to the Audience who becomes the second Receiver. This elongated chain would then create more opportunities for Noise to develop. The arts manager may also assume the role o f the Channel.Here the artist or artwork will be the information source. In this model, if related back to the original Mathematical Model implies that the arts manager (Channel) is the sole producer of Noise, if any. Conclusion Ultimately when communicating, the ideal circumstance would arise if the message to be conveyed is transmitted and understood in its entirety. Thus is it the job of an arts manager to reduce Noise so that the artist is able to convey his message? Or is it the artist job to better his craft if he wants to convey the message? With that said, is Noise necessarily always negative?What if the Noise was intended? In the experimental exhibitions entitled Not Against Interpretation, the Singapore Art Museum decided to challenge the concept of interpretation by allowing several curators to interpret the same artworks to the audience. The audience can then decide which interpretation to accept. The philosophy behind this is to exploit the ‘openness’ of co ntemporary art and also provide an opportunity to engage with people from varied backgrounds. Bibliography Agata, T. & Okada, T. â€Å"How does information about creative process affect audience appreciation of artwork? Proceedings of the Twenty-eighth Annual Meeting of the Cognitive Science Society (2006): 949-954. Print Berger, John. Ways of Seeing. London: Penguin, 2008. Print. Dannatt, Adrian. † Life’s Like This Then It Stops† Flash Art. Web. 24 Apr. 2012. . Elsen, Albert E. Purpose of Art An Introduction to the History and Appreciation of Art Fourth Edition. USA; Holt, Rinehart and Winston, Inc. , 1981. Fiske, John. Introduction to Communication Studies. London: Routledge, 1990. Print. Introduction to Bali: Art Ritual Performance. Dir.Deborah Clearwaters. Asian Art Museum’s Education and Public Programs, 2011. Film. Newton, Eric. â€Å"Art as Communication. † British Journal of Aesthetics 1. 2 (1961): 71-85. Print. Pang, Ruben. Personal intervi ew. 5 April. 2012. Roszak, Theodore. The Cult of Information: The Folklore of Computers and the True Art of Thinking. New York: Pantheon, 1986. Print. Shannon, Claude E. and Warren Weaver. â€Å"The Mathematical Theory of Communication. † Urbana, Illinois: University of Illinois Press, 1949. Tinggal, Zainal Abiddin. The Dances of ASEAN. Brunei Darussalam: ASEAN Committee on Culture and Information, 1998. Print. ——————————————- [ 1 ]. John Fiske, â€Å"Introduction to Communication Studies† (1990) Pg 6. [ 2 ]. Ibid. [ 3 ]. The essay revolves around the assumption that artists use art as a communicative device to express emotions and ideas. Eric Newton further elaborates this idea in his paper †Art as Communication†. [ 4 ]. To better illustrate the Mathematical Model assume a telephone conversation. In such a case the Channel is the wire and the signal is the ele ctrical wire in it. The telephone handsets are the Transmitter and Receiver, and the people using those handsets are the Information Source and Destination.Noise Source in this instance could be distortion of sound in the telephone wire due to various reasons. [ 5 ]. Many critics have condemned Shannon and Weaver’s theory to be overly simplicity. One such critic, Theodore Roszak, agues in his book â€Å"The Cult of Information† that the model has no mechanism for distinguishing important ideas from pure non-sense. [ 6 ]. Although the article â€Å"How does Information about Creative Process Affect Audience Appreciation of Artwork? † does not provide conclusive findings, the study conducted does however provide relevant insight with regards to forming curatorial concepts. 7 ]. In the interview conducted on 5th April 2012, Ruben Pang, a local painter, reveals that he prefers that his artworks connect with the audience on their own accord. And in his analogy  "Much to the same degree as a love song with generic lyrics. The audience likes the song because they are deluded that it relates to them when in actual fact the love song might be about a particular girl. However when the audience finds out that the love song is indeed about a particular girl, the lost interest in the song. † [ 8 ]. The Propeller Group, a team made of three video artists, made a video entitled ‘Uh! to communicate the ideas of freedom of expression in present day Vietnam. For an online interview with the Propeller Group please refer to http://is. asia-city. com/events/article/60-seconds-propeller-group. [ 9 ]. After publishing the original theory in the The Bell System Technical Journal, Shannon and Weaver became that Noise could happen at other points besides the Channel. Another theory, the Information Theory was thus conceived. [ 10 ]. In an interview with Adrian Dannatt, Hirst mentions his infatuation with glass and thus the continuous use of glass i n many of his other works. 11 ]. The Balinese dances were usually performed in temples for scared rituals to local deities associated with nature and ancestry. However in recent years, due to globalization and ASEAN’s push for cultural development and education, such dances have travelled around the world. (Introduction to Bali: Art Ritual Performances, 2011)(Tinggal, 1998) [ 12 ]. The Balinese believe the masks, when carved properly and are consecrated, becomes a vessel for a deity. In turn, the mask becomes a protective guardian and powerful sacred force when worn during a dance. Introduction to Bali: Art Ritual Performances, 2011)(Tinggal, 1998) [ 13 ]. Albert E. Elsen â€Å"Purpose of Art: An Introduction to the History and Appreciation of Art† (1981). [ 14 ]. Not Against Interpretation is an experimental platform to nurture an appreciation for contemporary art. The first artwork to be presented under this series is A Flog of Birdies by Singaporean artists Jason Li m and Vincent Leow. The work was an artistic collaboration between them as part of UTOPIA (United Together to Organise and Produce Interesting Art).

Free Essays on W.E.B Du Bois

William Edward Burghardt Du Bois wanted to go to college and he did. However, he had a specific goal in mind. He wanted to attend Harvard University. He did that too also. Du Bois’s life was changed at Harvard University and he got through Harvard with an unusual motivation scheme. â€Å"I had always thought as a boy, that I was going to Harvard,† (10) says Du Bois. Harvard was Du Bois first choice in college and he did not go there when he first entered college because he did not have the money. He happened to go to Fisk University in Tennessee. Du Bois said in his book Dusk Of Dawn, â€Å"When I learned that Harvard, seeking to shed something of its New England provincialism, was offering scholarships in various parts of the country, I immediately wrote, and to my astonishment of teachers and fellow students, not to mention myself, received Price Greenleaf Aid of $300.† He had spent three years at Fisk but still decided to go Harvard because he felt that he could grow in society using this knowledge. There shows signs of determination for W.E.B. Du Bois. Leaving a school for another shows, that he want something else and was going to do it no matter how it came at him. Du Bois said, â€Å"I was happy at Harvard but for unusual reasons. One of them was my acceptance of racial segregation.† (12) He goes on to say, â€Å" Had I gone from Greta Barrington high school directly to Harvard I would have sought companionship with my white brothers and would have been disappointed and embittered by a discovery of social limitations to which I had not been used to. However, I came by way of Fisk and the South and there I had acceptance and embraced eagerly the companionship of those of my own color. At Fisk University Du Bois learned all about how segregation played into the role of society in which he lived in. He saw discrimination where he lived and in ways that he never imagined. One of the first things he saw was separation on rail... Free Essays on W.E.B Du Bois Free Essays on W.E.B Du Bois William Edward Burghardt Du Bois wanted to go to college and he did. However, he had a specific goal in mind. He wanted to attend Harvard University. He did that too also. Du Bois’s life was changed at Harvard University and he got through Harvard with an unusual motivation scheme. â€Å"I had always thought as a boy, that I was going to Harvard,† (10) says Du Bois. Harvard was Du Bois first choice in college and he did not go there when he first entered college because he did not have the money. He happened to go to Fisk University in Tennessee. Du Bois said in his book Dusk Of Dawn, â€Å"When I learned that Harvard, seeking to shed something of its New England provincialism, was offering scholarships in various parts of the country, I immediately wrote, and to my astonishment of teachers and fellow students, not to mention myself, received Price Greenleaf Aid of $300.† He had spent three years at Fisk but still decided to go Harvard because he felt that he could grow in society using this knowledge. There shows signs of determination for W.E.B. Du Bois. Leaving a school for another shows, that he want something else and was going to do it no matter how it came at him. Du Bois said, â€Å"I was happy at Harvard but for unusual reasons. One of them was my acceptance of racial segregation.† (12) He goes on to say, â€Å" Had I gone from Greta Barrington high school directly to Harvard I would have sought companionship with my white brothers and would have been disappointed and embittered by a discovery of social limitations to which I had not been used to. However, I came by way of Fisk and the South and there I had acceptance and embraced eagerly the companionship of those of my own color. At Fisk University Du Bois learned all about how segregation played into the role of society in which he lived in. He saw discrimination where he lived and in ways that he never imagined. One of the first things he saw was separation on rail...

Miranda Rights Research Paper Example | Topics and Well Written Essays - 1500 words

Miranda Rights - Research Paper Example Arguments against Miranda Rights have to contend with counter-arguments that not having this protective mechanism in place will open citizens to potential rights abuses, and that not having this mechanism will remove a key set of information that individuals need when dealing with police. Those in favor of Miranda Rights must deal with the thought that they do not really change or better society in any substantive way. A comparison of these arguments and their relative worth is necessary to establish how much progress Miranda Rights have made since their inception in protecting individuals from harm. Miranda Rights, as they exist now, were conceived in 1966 as a result of the United States Supreme Court case Miranda vs. Arizona, in which Ernesto Arturo Miranda signed a confession without being properly informed of his various Constitutional rights related to due process. Miranda challenged the conviction based on this false confession and the circumstantial evidence that connected hi m to the crime, which led to Chief Justice Earl Warren of the Supreme Court to draft the first version of the Miranda warning. From this court case, suspects were now entitled to be informed of their rights to not self-incriminate and to seek counsel, even if he cannot afford one. The Court's opinion also indicated that if an individual chose to exercise his Miranda Right to remain silent, the interrogation must cease; likewise, if an individual chose to exercise his Miranda Right to counsel, the interrogation must cease until counsel can be found with whom he can confer with during interrogation. As with any verbal warning, there is a vague set of standards related to waiving or acknowledging understanding of the warning. With the Miranda Warning, a suspect must be asked if he understands these rights given under the Miranda Warning—either after each sentence of the Warning or after the entire Warning has been given. A person's silence in response to the Warning is interpret able, according to a recent decision by the Supreme Court, as an understanding of what the Warning says (Bravin, 2010). However, the issue is complicated when the Miranda Warning is issued to people who do not speak English or speak it poorly. In this case, the Miranda Warning will not help suspects who cannot understand its content. The standards for delivering the Warning to those suspects, then, become difficult to define. However, delivering the same Warning to all suspects taken in under arrest gives a sense of standardization and equality for everyone under the ideal of procedural justice, even if true justice is not achieved in every case. This argument against the Miranda Warning is one that its supporters must contend with as English becomes less of a dominant language among a growing American demographic. Miranda Rights are also vague in terms of their standards for exceptions. What comes to mind first of all is the public safety exception, derived most clearly from the Su preme Court case New York v. Quarles. In that case, officers questioned a suspect on the location of a firearm in a public setting before informing him of his Miranda Rights. The Court ruled that when the

N Health Care or Oil and Gas that has greater relevance to the Houston Research Paper

N Health Care or Oil and Gas that has greater relevance to the Houston economy - Research Paper Example The Department of Health and Human Services in Houston is charged with the duty of working with health care providers plus the community with the intention of promoting good health and improving health services offered to citizens (Nathan, 2009). There are a number of duties that the health department is charged with. Examples of the roles include implementation of programs intended to reduce the prevalence and effect of varied communicable diseases like Swine flu and HIV, keeping track of the environmental conditions like air quality and overseeing animal control and inspecting food establishments and local restaurants to make sure that no health threats are introduced to the lives of the dinners. To operate a food service establishment, a permit would be required of the food dealers. A permit would be given to a food establishment only after it meets every requirement that has been set by Houston food ordinance. There are educational services offered to help managers or workers create and maintain safer food service operations. The services also help the workers comply with Houston food ordinance-set requirements. Education pertaining to food safety is provided using a number of ways. One way in of carrying out the exercise is the condition requiring that every manager attends classes then passes a written test centered on food safety prior to certification as a food service manager. The remaining section of the paper focuses on a detailed analysis and recommendations of appropriate mitigation techniques applicable on the risks that a project manager overseeing the execution of the E- Learning software project has to contend with Apart from roles like project planning and communication, project managers are also charged with the duty of risk management. Risks management in software projects entails identification, quantification and management of risks (Wysocki, 2013). Every project features some amount of risk. For instance, a project meant