Walt Disneys Silly Symphonies Analysis Film Studies Essay

Walt Disneys Silly Symphonies Analysis Film Studies Essay Walt Disney, arguably one of the twentieth centurys greatest story tellers, found his voice in the 1930s. Following from the success of the Mickey Mouse shorts, the Disney Studio began the production of the Silly Symphonies, a series that reworked fairy tales and nursery wisdom; reviving the classics in the hope of producing an animated feature. Mickey Mouse was Disneys superstar and occasional alter-ego. Steamboat Willie (1928) had made the studio a cut above his rivals but Disneys new project would take the spectator far beyond Mickey and into a new universe more daring and original that would make the studio not only influential but border line serious art. Taking from various sources such as paintings, magazine illustrations, films and posters, the Silly Symphonies fed the swelling stream of sentimental modernism at the Disney Studio, blending the fantastic and the real, the irrational and sentimental, magic and empiricism, highbrow and lowbrow culture (Watts, 2002: 111). The Silly Symphonies allowed the spectator to enter a fantastic world of nature, fairy-tales and metamorphoses, providing escapism full of colour and movement, free from history and repression. Russian filmmaker Sergei Eisenstein was a great admirer of Disneys early Silly Symphonies and the features up until Bambi (david hand, 1941). In his unfinished papers he discussed the work of the Walt Disney Studio between 1928 and 1941. Eisensteins fascination with Disney animation is based on the fantastical, alogical order in which it is possible to: achieve a mastery and supremacy in the realm of freedom from the shackles of logic, from the shackles in general (Disney) gives us prescriptions from folkloric, mythological, prelogical thought but always rejecting, pushing aside logic, brushing aside logistic, formal logic, the logical case (cited in O.Moore, 2002:125). The Silly Symphonies allowed the animators to try out new techniques and ideas with the two most important being the ability to squash and stretch giving the animators freedom to exaggerate their characters actions and expressions but also to create believability in such a way that the audiences accepted the distortions in a characters shape. Eisenstein was attracted to the elasticity of the animated cartoon and fascinated by the ever changing contours defining it as plasmaticness, a rejection of once and forever allotted form, freedom from ossification, the ability to dynamically assume any form (Leyda, 1988:21) Disney was not the first to experiment with form. French animator and auteur, Emile Cohl had produced Fantasmagorie in 1908. Lasting two minutes, the hand of an artist draws a clown which shape shifts into a myriad of images, for fantastic or comic effect, invoking an optical amusement for both young and old. The hand of the artist illustrates the advantage of working in ani mation, with the characters obeying to the transformation at the nudge of the animator. Eisenstein writes that it is the sight of omnipotence that makes the image so appealing as it holds the ability to become whatever you wishà ¢Ã¢â€š ¬Ã‚ ¦ turning stable forms into forms of mobility. (Leyda, 1988: 21) Eisenstein frequently focused on the Silly Symphony, Merbabies (1938) in which the metamorphoses and juxtapositions of the characters are central to the short. He exclaims: A striped fish in a cage is transformed into a tiger and roars with the voice of a lion or panther. Octopuses turn into elephants. A fish into a donkey. A departure from ones self from once and forever prescribed norms of nomenclature, form and behaviour. Here, its overt. In the open. And of course, in comic form. (Griffin 56) Eisenstein delighted in watching inanimate objects and animals metamorphose in shape and substance and then used for purposes other than intended. Whereas Emile Cohl transformed one object into another, Disney demonstrated the humanisation of inanimate objects. Whilst still maintaining their properties, the animals were able to think and behave like humans. What was once a tall building is now a building swooping down to avoid an oncoming plane, a trees branch becoming a long bony arm. Not only had Eisenstein recognised the greatness of the Silly Symphonies but so had America. From 1930, Silly Symphonies won an Academy Award every year for their cartoon shorts laying the stepping stones for his feature length films. The shorts looked toward experimenting with sound, music and image, focusing less on gags but evoking mood and emotion. An analysis in Stage magazine described the Silly Symphonies as, a rare kind of art wherein musical and pictorial elements came together as a seamless whole. With the music in a Bach chorale or a Mozart symphonyà ¢Ã¢â€š ¬Ã‚ ¦from the smoothness and precision of the lucid thing you hear, you are not aware of the formidable equipment of harmonics, counterpoint, and pure mathematics that its composer had to possess. So with les oeuvres Disney (Watts, 2002:123). With another critic observing, not until a couple of years ago were you ever permitted to see and hear a six-legged spider pounding out Schuberts Liebestraum or a baby grand piano or a pelican rattling off the Anvil chorus from Il Travatore on the bony skeleton of a giraffeà ¢Ã¢â€š ¬Ã‚ ¦or Mickey playing a xylophone solo on a set of false teethà ¢Ã¢â€š ¬Ã‚ ¦ (Watts, 2002:74) The Silly Symphonies expressed music without specific or recurring characters, with the action of inanimate objects or anthropormorphic animals moving in synchronisation with the music. Many of the shorts were built around a community of non-human creatures, joyful and celebratory, glorifying rural life in opposition to the oppressions of the big city. Russell Merritt notes that Disney himself was simply adapting the formulas of American marionette theatre, which in turn had been influenced by turn-of-the-century fairyland operettas and stage musicalsà ¢Ã¢â€š ¬Ã‚ ¦.Nor can the drawing, based on the style of American illustrators like Harrison Cady, W.W. Denslowà ¢Ã¢â€š ¬Ã‚ ¦be considered original art. But in the world of commercial American cartoons, no one had seen anything like it (Kaufman, 2006:6). Working on board with Disney was the extremely talented animator, Ubbe Iwerks and composer and music director, Carl Stalling. It was Stalling who came up with the original idea for th eir first Silly titled, The Skeleton Dance (1929). Entirely animated by Iwerks in black and white, and inspired by Edgar Allen Poe and gothic illustrators, The Skeleton Dance invites the spectator to an abandoned graveyard. The haunting visuals alert the spectator; the widening eyes of a terrified owl, a full moon, wind blowing whilst the owl shivers and hoots, expanding and shrinking. A branch from a tree swoops down, looking like a long, thin witchs arm. Bats fly from the belfry into the camera, a spider appears and crawls away, a dog howls, two cats bicker; spitting and sparring until out of the grave comes a skeleton. Atmospherics and mood is created with the visuals being accented by the music. Symbolic of a Halloween night (and later used as the inspiration for Disney Worlds Haunted Mansion) the images fright as well as amuse and approach horror and death in a comical way. Styled like a comic vaudeville routine, the skeleton bubbles with charisma. Metamorphosing in a comedic manner and dancing the Charleston, the skeletons dance in perfect synchronisation with Stallings score. What distinguished Stallings scores were their playful, often brilliant comic non-sequiturs: a radically disjunctive mingling of serious music with cakewalks, ragtime, and soft shoesà ¢Ã¢â€š ¬Ã‚ ¦.the symphonies revelled in a musical openness ahead of its time, a non-hierarchical approach, in which all genres of music were considered equal- all joyfully embraced, nothing sacred. (Kaufman, 2006:8) As early as 1930, Paul Rotha wrote, To many writers at the moment, the Disney cartoons are the most witty and satisfying productions of modern cinema. Their chief merit lies in their immediate appeal to any type of audience, simply because they are based on rhythm. They have been compared with the early one reelers of Chaplin, and the way in which they appeared unheralded, gradually to achieve an international acceptance is not unlike that of the great comedians early work. (Kaufman, 2006:8) In contrast to The Skeleton Dance and with the new frontier of Technicolor (the new three-colour process for film), Flowers and Trees (1932) presented a moralistic story about good triumphing over evil (a common theme within the Disney films). As morning breaks, nature awakes from its slumber. The trees stretch their branches and yawn, the flowers awake; some brush their teeth, others perform their daily exercises. The mushrooms pop out from beneath the ground. The female tree has leaves like feather bowers and uses white flowers to powder her nose. The old tree stump is dark and grey with crows nesting in his broken branches. As he yawns, bats fly from his mouth. The male tree pulls at some reeds to play the harp, another tree conducts as the birds sing along. Flowers and Trees pays homage to traditional culture. The magical story is accompanied by the music of Schubert, Rossini and Mendelssohn. These films work to the classical narrative of a heterosexual romance with a celebration of the community or courtship. There is a conflict, a kidnapping of some sort with the climax of the male protagonist duelling and saving the day with harmony being restored. Rather than the bleakness of the crowded city street, animation allows an attractiveness, a transformed world, free from restrictions, restrain and control, inviting a new freedom. Eisenstein comments that Disneys works themselves strike me as the same kind of drop of comfort, an instant of relief, a fleeting touch of lips in the hell of social burdens, injustices and torments, in which the circle of his American viewers is forever trapped. (Leyda, 1988:7) This was not only for children but for anyone of any age proving that cartoons can appeal to both intellect and imagination. The Silly Symphonies were more original and more progressive and caused a revolution in the animated cartoon industry. Out of the 210 (find ref) Silly Symphonies, only some are remembered if at all, with only a few remaining famous. Shorts such as The Three Little Pigs, The Old Mill, Flowers and Trees and The Skeleton Dance are the most recognised with only the Big Bad Wolf and Donald Duck remaining well-known Symphony characters. Disneys films were then a lyrical, limitlessly imaginative revolt against the disciplinary regimes of the capital, against the big grey wolf who in America is behind every corner, behind every counter, on the heels of every person especially those of the working class. (James, 2005:271) As time passed by and the Disney Company expanded, Disney finally betrayed Eisensteins notions of utopian promise in the medium (James, 2005:271). The Silly Symphonies enabled the studio to extend their aesthetic experimentation, taking it in new directions and laying the foundation for the narrative formulas that made Disney so popular. He had mobilised the highest quality skills and developed new technical innovations such as introducing synchronised sound, colour, special effects and the multi-plane camera. Eisenstein criticised the use of colour in the Disney films describing it as an amorphous, extraneous element that plays no part in [Disneys] amazing synchronous dance of lines and shapes, melody and rhythm. (find ref) Disney had finally abandoned the plasmatic that was apparent in the early Silly Symphonies and began leaning more toward the verisimilitude of graphic representation. Animals now possessed human characteristics both emotional and psychological and his style aband oned its utopian potential, establishing realism as the norm in animation. 85:Animal bestiary; ss were effectively experimental films progressing the form itself. 86: Disney was moving closer to the revelation of the animal and progressing the form toward a hyperrealoism, which though diminishing some aspects of the freedoms of the animation language, began to ironically facilitate a way in which truly cinematic effects might be achieved Need to add in: The Silly Symphonies were intended for the mass market and thus colour was used not only to present the real and express narrative development but also to provide transformations were it is as expressive and fluid as music. ever, Kristean Moen argues that colour can be seen as a site of instability and fluidity. introducing high art to animation. The name itself suggests a blend of both high and low culture and demonstrates the studios attitudes to high art. Exhibition book , 89-The Disney animators also applied the principles of follow-through and overlapping action. Never done, most things were like a cut out, moving in one piece. No one thought of the characters clothing following through, sweeping out and dropping a few frames later, which it does naturally. Thats why d anuimation looked so different. The animators applied principles used in the theatre- secondary action, anticipation, staging and timing to create believable perfomanc. 3 little pigs was a rbeakthough: for the first time, characters who look alike demonstrated differing personalities through their movements. It now wasnt just how it looked by gow he moved and determined his personality. 90-As the work of the animators became more polished, the performances grew more subtle AND NUANCED Until they rivalled the acting of live performers. à ¢Ã¢â€š ¬Ã‚ ¦ the characters cease to exist as drawings but become live individuals. Although not directing many of the Silly Symphonies, they benefited from Disneys intervention and he was making animation a sophisticated art form. Paul Wells argues however that by taking into account the contribution of Iwerks, it is possible to challenge the view that Disney can be wholly understood as a figure around whom the key enunciative techniques and meanings of a film accrue and find implied cohesion. (Wells: ) Watts; 108 The Skeleton Dance dramatically enlarged the boundaries of enchantment and the uncanny for mainstream cartoon industry. From its earliest days metamorphosis had always been the mainspring of cartoon magic. Cartoon characters were made of parts that could change, bend out of shape, detach, grow or diminish. Landscapes were forever changing themselves. But the ss moved awar from such surreal (not abandoning them altogether) and expanded upon atmospherics Merit pg, 8 (rephrase)

Censorship Essay -- essays research papers

Censorship of Violence Why does anyone care if our society is aggressive? Does the kid who decides to fire a gun into his school do so because he watched Natural Born Killers? Is violence in our communities really causing anyone any abnormal amount of heartache? To the victims, and the families and friends of the victims, surely it does. Perhaps there are still some individuals who care just for the sake of caring, not because they are grieving a loss. But what does it all mean, and what is causing it? Some will point fingers at their televisions and movie theatres and assert that they are to blame. Not being one in the habit of pointing fingers and making absurd accusations, I will explain the free will of man and his inalienable rights to free speech. To censor television and motion pictures because of one faction's set of morals is earily similar to book burning. Censorship of media messages is an explicit violation of our constitutionally protected right to expression, and as such, should not be looked to as a solution for modern-day violence in society. The First Amendment states; "Congress shall make no law†¦ abridging the freedom of speech, or of the press." (Jefferson, US Constitution). We are an enlightened population well-versed in the understanding of our constitutionally protected natural rights. Freedom of Speech protects us, as citizens, from being persecuted for expressing our thoughts and ideas. This transcends into the idea of freedom of expression. We all have the right and ability to express ourselves, and to analyze the messages we receive. Our republic was founded on what were then radical, controversial ideas. The founding fathers understood the importance of freedom of expression. So why today do we not? Cries for censorship ring loudly across the nation. Kids are killing kids. Schools are slowly becoming places of violence, not educational institutions, and the solution is not to infringe upon our rights. Information is power. New ideas and thou ghts propagate improvement. Without free expression, this is not possible. To control the free exchange of thoughts, ideas, and social and moral inquiry, is to severely handicap the intellect of our society. First and foremost, censorship is a blatant violation of free speech. Second, it is a poor approach to controlling the omnipresent problem of violence in society. In the novel... ...lines of communication so that what is being watched is discussed. Teach the difference between reality and fantasy. It is not the duty of the government to monitor and regulate what Citizens do. This is a personal responsibility we have to ourselves. Open your eyes, pay attention to the messages around you, and make a conscious effort to analyze what you are accepting into your head. Censorship of media messages is an explicit violation of our constitutionally protected right to expression, and as such, should not be looked to as a solution for modern-day violence in society. Infringing upon our freedoms of speech and expression is not a substitute for being a responsible viewer. Paternalistic Moralism by the government limits our thinking. A universal code of acceptability confines our thoughts to that of one narrow faction. We have the right to express ourselves openly in many outlets. Censoring these outlets not only hurts the artist- be he a writer, painter, or musician, it also denies our society the opportunity to elevate its' thinking. Censorship of violent themes in the media accomplishes little to nothing, and has the exorbitant cost of our personal freedom of expression

Affirmative Action Essay -- Discrimination Race Racism Essays

Affirmative Action Affirmative action is a blanket term that refers to â€Å"the set of public policies and initiatives designed to help eliminate past and present discrimination based on race, color, sex or national origin,† (Sykes). Before the Civil Rights Acts of 1965 and the 1954 Scott v. Topeka decision, there were â€Å"unwritten laws and protection for white men† against competition from women and ethnic minorities in prestigious professions, creating blatant inequality (Alsbrook). Affirmative action policies designed in part to counteract such â€Å"unwritten laws† were first employed in 1965 to provide equal opportunity among federal contractors; now however, they are used widely in many industries, both public and private (Kahn). In the 1970’s, the scope of the initiatives expanded to the arena of college and university admissions as well. Debate over affirmative action has revolved around myriad issues ranging from diversity to the relevance of past injustices to so-called â€Å"reverse discrimination.† The paramount key issue that is constantly asked regarding affirmative action is, â€Å"Does affirmative action achieve its goal of equality?† Having considered the arguments from many perspectives, we recommend a general position that supports affirmative action policies. However, this support is not unmitigated—certain constraints and amendments are required. Those who oppose affirmative action often claim that it simply does not succeed in helping the occupational and educational status of minorities. Some support for this claim apropos policies in the workplace can be culled from the fact that women only earn approximately seventy-seven cents for every dollar men earn, the figure dropping to sixty-six cents for non-white women (... ...pdf> {popular news, print via Internet; apparently credible} Wilcher, J. Shirley. â€Å"The History of Affirmative Action Policies† Americans for Fair Chance Washington D.C (2003): In Motion Magazine. 26 April. 2004 http://www.inmotionmagazine.com/aahist.html {distinguished news; print via internet; reputable} Yates, Steven. â€Å"Affirmative Action: The New Road to Serfdom.† The Freeman. (1990) Vol. 40, No. 12. Foundation for Economic Education Inc. 6 April 2004 http://www.libertyhaven.com/politicsandcurrentevents/affirmativeaction/roadserfdom.shtml {unrestricted; print modified; plausible} Zauberman, Renee and Rene Levy. â€Å"Police, Minorities, and the French Republican Ideal*.† Criminology 41.4 (2003): 1065-1100. Research Library. ProQuest. NYU Bobst Library, NY, NY. 21 April. 2004 http://www.proquest.com/ {scholarly primary; print via Internet; authoritative}

Government Affiliation and Cloning Essay -- Biology Medical Biomedical

Government Affiliation and Cloning Abstract The theory to alter and duplicate a human being first arose in the early 1900s. It became widely controversial since the entrance of the experiments on real animals by the 1990s. Influenced by its citizens, the governments all over the world stepped in to regulate the new process by establishing specific laws tackling the issue. Each government differed from the others, and hence, each national law varies from another. However, attempts were made to unify the regulations under international circumstances in organizations such as the United Nations. Still undergoing conformation, the effort to halt cloning failed to stay constant, and would continue to change in the future. Since the successful cloning of the sheep Dolly in Roslin Institution of Scotland on July 5, 1996 (Peters, 2003, p.161), governments wrestled with the ideal of human cloning. Thrust with the responsibility to regulate a new form of artificial mammalian reproduction, and possibly human reproduction, the government became the deciding factor amidst the storm of controversy. Dolly signifies the first mammal cloned from the fully differentiated cell, which already had the genes of its function fully expressed. It allowed the duplication of another individual from any living cell of body. Ian Wilmut announced and patented the Roslin Technique, the method to clone Dolly, on February 22, 1997 and explained the details on the issue of Nature five days later (Peters, 2003, p.161). The reaction was immediate. Within hours of Wilmut’s announcement, the Church of Scotland released its rebuttal, criticizing the event as unethical. Likewise, the world was quick to establish its stance, pron ouncing the cloning of human as mora... ...e Government Affiliation 5 answer is simply democracy in action. Surely, the population will voice its opinion upon the matter, and whatever the majority of this generation decides, it will be enforced peacefully. Even as the times change-- people’s opinion change—it is still sure that the voices of the public will be heard. Government Affiliation 6 Bibliography NCSL. (2005, June). State Human Cloning Law. 7-27-05: http://www.ncsl.org/programs/health/Genetics/rt-shcl.htm. Peters, Ted. 2003. Playing God? New York and London: Routledge. Stanford. (2001, December). International Cloning Policy. Human Cloning- Cloning Policy. 7-24-05: http://www.stanford.edu/~eclipse9/sts129/cloning/policy.html. United Nations. (2005, May). Ad Hoc Committee on an International Convention Against the Reproduction Cloning of Human Beings. 7-28-05: http://www.un.org/law/cloning/.

Environmental Ethics Essay

Suppose that putting out natural fires, culling feral animals or destroying some individual members of overpopulated indigenous species is necessary for the protection of the integrity of a certain ecosystem. Will this actions be morally permissible or even required? Is it morally permissible or even required? Is it morally acceptable for farmers in non-industrial to practice- slash and burn techniques to clear areas for agriculture? Consider a mining company witch has performed open pit mining in some previously unspoiled area. Does the company have moral obligation to restore the landform and surface ecology? And what is the value of a humanly restored environment compared and to consume a huge portion of the planet’s natural resources. If that wrong, it is simple because a sustainable environment and to consume a huge portion of the planet’s natural resources. If that is wrong, is it simple because a sustainable environment is essential to present and future well-being? Or such behavior also wrong because the natural environment and or its various contents have certain values in their own right so that these values ought to be respected and protected in any case? These are among the questions investigated by environmental ethics. Some of them are specific questions faced by individuals in particular circumstances, while others are moral global questions faced by groups and communities. Yet others are more abstract questions concerning the value and moral standing of the natural environment and its nonhuman components. In the literature on environmental ethics the distinction between instrumental value and intrinsic value( meaning non-instrumental value) has been of considerable importance. The former is the value of things as means to further some other ends. A set of rules outlining human responsibility concerning environmental ethics defines the relationship towards ‘’the surroundings, both biotic and abiotic’’ collective called the environment’’ (Blackmore,1977) Any person who has ever given a though to the need to protect and develop the environment has either implicit or explicit code of ethics regarding these issues that determines everyday behavior patterns. In the same way, I also have my own values and ethics regarding environmental issues that define my responsibility to the natural environment. Although at times I can violate these values when the situation proves to be challenging, I nevertheless hold them in high steem. First of all , my Ethical approach is grounded in the belief that ‘’we must recognize the inherent rights of nature and natural system to survive intact (Blackmore,1997) . All too often human beings view nature and natural system as a pleasant surrounding for their leisure time or a resource for economic activity. This is a dangerous point of view since it leads to the destruction of natural habitats through over-using, rampant pollution, depletion of resources, and the extinction of wild flora and fauna. I believe that people in their activities should recognize preservation of natural systems as an important priority that has to be considered Along with economic efficiency and at times even override it. The Earth has suffered too much from the influence of humans, and it is time to give it a rest and let it recuperate from the damage. Accordingly environmental problems will consist in problems either for human interest or for the interest of the non-human animals, and an acceptable environmental ethic would have this individual interest as its grounds. Indeed those who believe that only sentient or conscious creatures have interest and that having interest is necessary for warranting moral consideration will hold that nothing else has interest on witch environmental problems could turn. Problems for ecosystems are thus held to turn invariably on the interest of sentinel or conscious individuals, and within such and ethic, priority is liable to be placed on averting, suffering premature death for vulnerable individuals, whether is best done by the introduction of humane methods of farming, by abstaining from eating meat by curtailing human interventions in the natural order, or even possibly by intervening to reduce the suffering inflicted by predators on prey. Millions of people are influenced by such ethic, and their approach to environmental problems would often follow the general pattern just mentioned. Others, However, suggest that environmental ethics must start somewhere quite different. Thinking about the environment involves taking much greater account of ecological systems than such an individualist approach can do, and if we fail to understand the natural system of our planet we are likely to generate ecological catastrophes, either by neglect or through seeking to rescue individuals while the system on witch we depend is crumbling. By the time we have understood such systems, our focus will no longer be on the individual suffering or, since far more is at stake, such as the survival of whole species, and the health of the whole ecosystems We need to prioritize the Preservation and rehabilitation of species and of ecosystems. New and modern ’’Green technologies and the conservation of natural resources Oil, Gas, Land ect will have to be more regulated in as universal Ethics in our global economy. Bibliography Abram,D. , 1996 The spell of the sensuous, New York : vintage books Michael Walzer, interpretations and social Criticism ( New York: Basic Books,1988} J. Bair Callicutt, In defense of the land Ethic ( Albany: State of New York press, 1989) Eugene Hardgrove, Foundations of environmental ethics ( Englewood Cliffs: Prentice hall, 1989) Samuel Hays, Conservation and the gospel of efficiency ( Cambridge, MA: Harvard University press,1959)

Acc/ 544 Internal Accountant Brief

Internal Accountant Brief Candace Schneider ACC/544 April 15, 2013 Christine Errico Internal Accountant Brief When a business is experiencing an out-of-control accounting system the business might consider hiring an internal accountant to help alleviate the problem. Before a company decides to hire this type of accountant the company should look at the array of services this kind of accountant can provide to the company. Services of Internal Accountants An internal accountant can provide array of services to a business. One service an internal accountant can provide to a company is performing an internal audit on the business.Some of the audits an internal accountant can perform are compliance audits, operational audits, or financial statement audits. Compliance Audit If a company hires an internal accountant for a compliance audit the accountant determines if the company’s internal controls and accounting is in compliance with company policies as well as laws and regulation. If the accountant finds that internal controls or the accounting information is not in compliance the accountant must determine the cause of the non-compliance as well as recommend ways the company can prevent future deviations (Cytraus, 2013, para. ). Operational Audit If a company hires an internal accountant for an operational audit the accountant â€Å"measures the effectiveness and results of certain business procedures† within the business (Farlex, 2013, para. 1). This type of audit is unlike the compliance audit because this type of audit challenges assumptions and goals of procedures by moving toward improving efficiency within the business (Farlex, 2013, para. 1). Financial Statement Audit If a company hires an internal accountant for a financial statement audit the ccountant determines if the preparation and reporting of financial statements by the company follows General Accepted Accounting Principles. Other Services Other services an internal accountant can provid e to a business are examining a company’s operations, investigating fraud, examining financial reporting, safeguarding assets, checking for mismanagement of funds, and examining compliance of the laws and regulations set for the company. The employment of internal auditors helps to improve a company’s internal controls.Effective working internal controls detect and prevent fraud, which internal auditors test to see if the controls are functioning appropriately. If the company still decides to hire an internal accountant, the company will benefit from this decision in many ways. Benefits of Hiring an Internal Accountant Many benefits exist for a company when the company hires an internal accountant. Some of these benefits include saving money over time, protecting assets, improving performance, and ensuring accuracy of financial statements. Saving Money An internal accountant can help a business save money over time.This is because the service an internal accountant pro vides saves the business from potential legal or financial issues. This leads a business to save â€Å"more money over time than it costs to employ the accountant† (Good Accountants, 2012, para. 2). Protection of Assets Every year businesses lose billions of dollars because of employee theft. An internal accountant can help alleviate this problem by installing a system of internal controls into the business. The accountant can also monitor the system to ensure no opportunities exist in the system â€Å"that might tempt an employee to steal from the company† (Good Accountants, 2012, para. ). Along with installing and monitoring the system an internal accountant can perform random checks on the system to ensure that the internal controls are functioning appropriately. Improving Performance An internal accountant can improve a company’s performance by increasing the company’s value when the accountant critically analyzes the company’s efficiency. An a ccountant does this by performing an operational audit of the company. This type of audit can help determine whether the company markets its products and services effectively at competitive rates as well as if the company is meeting its short and long-term financial goals.Ensuring Accuracy of Financial Statements Auditing financial statements by a Certified Public Accountant (CPA) can offer value to a company. These audits puts a company’s investors at ease in knowing the company’s books are accurate as well as the information in the financial statements are accurate. These audits can lead lenders to view one’s company as more reputable, which can lead to lower interest rates for the company when borrowing (Good Accountants, 2012, para. 5). After a company determines the need for an internal accountant the company must find the right internal accountant for the job.Recommendation One recommends hiring an individual who is a CPA with several years of experience i n this field of accounting. This is because the individual will need to have the experience to correct the company’s out-of-control system as well as provide additional services the company may need. These services will help the company make informed decisions for the company to exceed and be profitable. One individual in mind to solve the problem of one’s out-of-control system is John Tongren. This is because Tongren has experience in this field of accounting and auditing.Tongren â€Å"specializes in management control process and the impact of technology on their effectiveness† (Tongren, n. d. , para. 1). He also has â€Å"international recognition for his expertise in the audit and control aspects of information systems† (Tongren, n. d. , para. 1). By one hiring this individual one will know that this individual will solve the problem right as well as inform the company on how to keep the business functioning effectively and efficiently for the company to exceed and be profitable. References Cytraus, A. (2013). Compliance Auditing.Retrieved from http://www. referencefor business. com/encyclopedia/Clo-Con/Compliance-Auditing. html Farlex. (2013). Operational Audit. Retrieved from http://financial-dictionary. thefreedictionary. com/operational+audit Good Accountants. (2012). Benefits of Hiring an Accountant for Internal Audits. Retrieved from http://www. goodaccountants. com/blog/2012/11/benefits-of-hiring-an accountant-for-internal-audits/ Tongren, J. D. (n. d. ). Operational Auditing: Adding Value to Organizations Digital Seminar. Mission Viejo, CA: Pleier Corporation.

Historical Perspective Essay Essay

The method that nurses implement nursing care is influenced by research. Nursing theorist has influence to the practice of professional nursing and research. Many of the primitive theorists has help to develop the research from the previous to the current and will continue to the future to integrate research. Research has influence the action nurses consolidate and implement nursing care and process. One of the early primary nursing was Florence Nightingale. Florence Nightingale opened the doors for future researchers and theorist to model professional nursing. Florence Nightingale is the mother of contemporary nursing after coming back from the frontlines of Crimean War in 1856, and she renovated the fatality rate by attending the environment ( George, 2011, chapter 3). During the Crimean War Florence Nightingale offered to help with the nursing task, where she attended and took care of an ailing and injured soldiers. Florence Nightingale would tend to the sick soldiers at all times making sure that they were taken care of getting a clean environment, ventilation, hand washing, lighting and free of noise. Her concept to nursing is the environment. Environment could be modified to progress conditions so that natural ruling could allow healing. An environment model was established to glimpse the control of the physical environment as a major constituent of care ( George, 2011). Nightingale model progress to paradigm in nursing practice and contributes on nursing care and planned rendered to patients. Nurses maintain to practice their profession without attaining that their process and objective are based on Nightingale’s concept. The concept of environmental control serves as a foundation for many research analysis. Nursing theories related to Nightingale’s Environmental Model will continue to guide research and nursing profession. With her theory and concepts the nursing profession has implemented her methods for environmental cleanliness as a guide model in nursing practice to meet the needs of the patients.