Development Of Italian Neorealism Film Studies Essay

Development Of Italian Neorealism Film Studies Essay Italian neorealism developed as a particular form of cinematic expression during the period when Italy was ruled by the Fascists. Italian neorealism developed under onerous circumstances and became a form by which Italian filmmakers could express themselves in a new way. Essentially, the early neorealist filmmakers were doing what they could with the tools at hand and doing it under the watchful eyes of an antagonistic ruling class, From the tensions this arrangement produced, they created something distinctive, allowing them to develop ideas and to do so in a new cinematic style. At the time, Italy was ruled by fascists, who viewed art as valuable only to the degree it was useful. Yet, these films were not made in service of fascist ideas but as a counter to them. The forces that helped shape these films, the style that was produced by these tensions, and some important examples demonstrate the vitality achieved by Italian directors as World War II ended. One of the best-known of what would be called the neo-realist approach to film was Roberto Rossellinis Open City (1945), and many of the characteristics of the movement were evident in this film. These films had an anti-establishment, revolutionary attitude. They had an extemporaneous, documentary quality enhanced in the early era by the materials from which they were madewar-time film stock, cobbled-together equipment, non-professional actors, and location shooting. Open City is a good example of this early period in neorealism, while Vittorio De Sicas The Bicycle Thief (1948) is an expression of the fully developed tradition from the period after the expulsion of the fascists and after the end of World War II. These two films display a challenge to the establishment of the time and a social consciousness that delves into the reality rather than the image of the nation. For this reason, neorealism encountered hostility from the established forces because these films portrayed Italy in a realistic and critical way that was not the sort of image the establishment wanted for the country, particularly to be presented to the outside world. Bondanella sees the development of neorealism as a high point in the history of the film and one that would be highly influential to later works and movements. Bondanella cites critic Andre Bazin, who called neorealism a cinema of fact and reconstituted reportage' which offered a message of fundamental human solidarity fostered by the anti-fascist Resistance. Bazin says that these works often embodied a rejection of both traditional dramatic and cinematic conventions. The filmmakers most often employed on-location shooting rather than studio sets and used nonprofessional actors and documentary effects. Leprohon emphasizes that this cannot be considered a coherent movement in the sense that it created rules or even theories followed by the filmmakers. Rather, the filmmakers were merely trying to express themselves individually in a way that was in the air: Essentially, neo-realism was a product of political and social circumstances. And it is in this revolutionary aspect of neo-realism that I should like to discuss first of all. Before it existed in its own right, with definite aims and sectarian interests, neo-realismwhich was still namelesswas opposed to a state of affairs which increasingly stifled and oppressed the expression of trutha state of affairs that existed . . . long before the Fascist era.   Leprohon notes that the neorealistic style had as its underlying aim making the cinema an extension of the literary realism that had developed at the end of the 19th century. Leprohon looks back at this literary history and finds a precedent for the new form of cinematic expression: Neo-realism was thus a revival of the Risorgimento, the unfinished revolution which the young polemicists intended to complete, while at home and abroad the regime was giving increasingly clear signs of its imminent collapse. Neorealism was itself a revolution. Liehm sees many of the young filmmakers of the time as conscious revolutionaries seeking artistic truth in cinema because the literary scene was too disorganized and scattered to be an effective vehicle:   The struggle had to originate where the strongest weapon was, carried out by film artists whose work was centered in the major cities, mainly in Rome. After twenty-seven years of fascism, no other medium had the stamina to create a social context for a new artistic movement.   Visconti brought the setting of Italy to life, and setting would be an important component in neorealistic films. He made changes from the original Cain story that are significant in showing the intent of the filmmaker. Cains story is naturalistic, with characters encountering the accidental and failing in the face of arbitrary but not divine justice. For Visconti, this is not the way the universe operates; instead, he sees a tragic outcome deriving from the necessary logic of the situation into which the characters are thrown:   Turning Cains parable of arbitrariness into a demonstration of necessity required, however, more than a simple alteration of plot mechanics. It meant creating a new structured framework in which to define the actions of the characters, and consequently making the characters themselves different.   Though the Fascists had accepted the story, they did not accept the finished product, and the censor refused to pass it. The young filmmakers objected and approached Mussolini, who saw nothing objectionable and passed it. However, when the last Mussolini government took refuge in the North, its members took the film with them in a cut version and destroyed the negative. The prints in existence today are from a duplicate possessed by Visconti. Ironically, the film was long unavailable in the West for quite a different reasoncopyright problems because of Cains novel. This element of the social statement was an important component in the leading neo-realist films, and indeed this element was feared by the fascists, who did not want their society depicted in any but the best light. With the end of Italian fascist rule, a different set of critical rulers was put in place. Roberto Rossellinis Open City is a film about Rome during the period of the German occupation, and the conditions under which the film was shot mirror the situation in the film itself.   The film was also important for what it said to the world of film: It so completely reflected the moral and psychological atmosphere of this historical moment that it altered both the public and the critics to a new direction in Italian film. The conditions of its production (relatively little shooting in the studio, film stock bought on the black market and developed without the normal viewing of daily rushes, postsynchronization of sound to avoid laboratory expenses, limited financial backing) did much to create many of the myths concerning neorealism.   Rome at the time was a just-opened city, in that the Germans had just left, and the effects of the Nazi occupation were clearly still felt and contributed to the metaphoric meanings attached to the film. Much of the sense of the title is ironic, in that Rome was not yet an open city at all in the time frame of the film, though that was the condition wished by the people and newly experienced by the filmmakers, who had themselves prayed for that release from the enclosure of the Nazi occupation. The period of the occupation is evoked as a time of great difficulty and trouble, and the term open city then had a different meaning, in that the police wore armbands proclaiming Rome an open city, meaning it was not to be a military target based on the international rules of war. Although the police proclaimed the city open, it was actually a city tightly enclosed by martial law under the Germans. The penalty for nearly every infraction was death, giving the city the aura of an enclosed grave much of the time. Openness thus sometimes has a literal meaning, sometimes a metaphoric meaning, and sometimes an ironic meaning, in that the actuality belies any openness at all.   The contrary nature of the title is evident in the American release version of the film, which begins with an explanation of the problems facing the filmmakers when they made the film, including having to shoot without proper equipment, behind locked doors, and out of sight of the remaining Nazis until the Germans were finally gone from the city. Certainly, this description does not imply openness at all, but it does imply an attempt on the part of the filmmakers to create an openness through their art. In the opening scene, as the Italian partisan, Giorgio, flees his home when the Nazi soldiers arrive, Rossellini contrasts the interior and the exterior, the intrusion of the Germans and the escape of Giorgio, in a way that challenges different ideas about openness. Giorgio has been enclosed in his home, though viewers first see him emerging into the openness of the exterior. He peers down through a crack in the roof to see the Germans as if they were in a small box. In truth, they are standing before his door. The interior of the apartment seems dwarfed by their presence, and they are therefore all the more enclosed by the walls and doorways that seem too small to hold them as they search the apartment. Ironically, the man hunted, a man clearly not free, is out in the open air, while the hunters, who presumably are free, are enclosed within the confines of his apartment. Immediately after this sequence, the explanation of the term open city is given as the commander of the German occupation uses a map to explain that the open city is divided into 14 zones, making controlling the populace with a minimum of force easier. The map itself encloses the open city, and the way the Nazis live in the city also belies its openness as far as they are concerned. Major Bergmann is asked how he met Giorgio, and he says in the usual wayhe met him when he was across the desk from him in the same room, for Bergmann takes pride in being able to bring anyone to his office that he wishes and in himself never leaving that office. He indeed states that he takes a stroll through the city every afternoon without leaving his desk. He is enclosed in his warped task and keeps himself as widely separated from the city and the people as possible. The Nazis in general treat the city as something they pass through, not something of which they are a part. They clearly do not belong, just as they seem out of place in Giorgios apartment, squeezed by the walls as if the walls want them out. The office of Bergmann is no more hospitable, although it is much larger, and he and the Police Commissioner stand and talk together awkwardly, stiffly, with the map of Rome between them, the map divided up by the boundaries of the 14 zones. The Nazis have closed themselves off from the city they occupy, maintaining quarters distant from the people of Rome, avoiding contact, and indeed living separately because that is a mandate imposed on them by their leadership, fearful of fraternization and collaboration on any scale. Scene after scene creates an ironic contrast between the idea of Rome as an open city and the reality of different kinds of closure. The people mass in the streets before shops trying to buy food, yet those shops are closed, with nothing to sell. The streets are open, but the buildings are truly closed, with no provisions and little hope of a changed situation in the near future.   The film presents a certain tension, however, between the realism of its city streets and the underlying attitude taken by the director toward the material: The tone of the work is thus far more indebted to Rossellinis message of Christian humanism than it is to any programmatic attempt at cinematic realism. The good characters are set sharply apart from the corrupt ones by their belief in what Francesco calls an impending springtime in Italy and a better tomorrow: Marina is corrupted by Ingrid not because of political convictions but because she lacks faith in herself and is therefore incapable of loving others.   Cesare Zavattini, who co-wrote The Bicycle Thief with De Sica, is noted as the theoretical founder of Neo-Realism. As early as 1942 he called for a new kind of Italian film that would abolish contrived plots, take to the streets for its material, and do away with professional actors. According to Zavattini, plot was inauthentic because it imposed an artificial structure on everyday life. The unemployed family man in The Bicycle Thief and his son are the lead characters and both are non-actors who were coached by De Sica. Vittorio De Sica directed The Bicycle Thief in 1948, and, although this was after the war and after the expulsion of the Fascists, the film is infused with De Sicas bitterness that few things had changed in society:   While Rossellini was searching for subjective freedom of facts, De Sica tried to find their human face. He discovered it not in the exceptional sorrow of the war but in the misery of daily life where the war was just one aspect of the human lot.   De Sica had trouble interesting any producers in a story about so trifling a subject as the theft of a bicycle, and he had to raise the funding himself by traveling all over Europe.   Though the film is clearly critical of the social conditions of the time and challenged the authorities as a consequence, it is much more than a social document or tract. De Sica sees the problem in the psychology of the people as much as in the structure of their society. He shows bureaucrats, police officials, and church people who have no understanding of the main characters dilemma in having lost his bicycle, and he also shows that members of the mans own class are no more sympathetic towards him.   Bondanella states that De Sica sees a world in which economic solutions are ultimately ineffective in curing what is a meaningless, absurd, human predicament: De Sicas carefully contrived visual effects underline the hopelessness of Riccis struggle, not merely the economic or political aspects of Italian society which have supposedly produced his dilemma.   This is a double indictment of society, including as it does the people themselves as well as the establishment, and such a bleak view had to have an effect on the viewer. Certainly, this was not the picture of Italy that the authorities wanted to have presented to the world. In truth, De Sicas view was not that the authorities themselves were to blame:   Social reform may transform the immediate situation De Sica described in 1948. Economic development will indeed change a society in which a stolen bicycle may signify hunger and deprivation. But no amount of social engineering or even revolution, De Sica seems to imply, will alter the basic facts of lifesolitude, loneliness, and alienation of the individual within the amorphous and unsympathetic body of humanity.   Alfred Bazin was one critic who did not agree with De Sica on this point and who saw The Bicycle Thief as an indictment of the authorities. Bazin called the film the only valid Communist film of the whole past decade. Bazin also said the film represented a new form of pure cinema, a cinema with no actors, no sets, and no storyline in the traditional sense. Open City before had made use of real locations but had included actors and a more traditional storyline. The Bicycle Thief is thus the film that most represents what the world would come to see as the essence of neo-realism. It was also the beginning of a tradition that would be followed by others. The post-war government did not try to exercise the kind of control the fascists had wielded, and the establishment must have felt some ambivalence about a film that, on the one hand, criticized the establishment and all of Italian society in a stark and effective fashion and, on the other hand, brought acclaim and attention to the Italian film industry when it was praised and rewarded around the world. Italian neorealistic directors expressed their antipathy to either the structure of their society or the ways in which that society was controlled and directed in a variety of ways. Rossellini in Open City and De Sica in The Bicycle Thief each created a new form of cinematic expression, related in their underlying intentions and in certain stylistic elements that link them even as other stylistic and thematic elements make them very different from one another. All challenged the prevailing establishment, however, and involved images and themes that many in authority believed did not r eflect well on Italian society. These two films taken together contributed to the mythic view taken of the neorealist period. Open City was shot in a way that was new and different and that inspired a generation of filmmakers, including De Sica, who carried aspects of neorealism to a logical end.

Generally Accepted Accounting Principles and Contribution Margin

Escareno Corporation has provided its contribution format income statement for June. The company produces and sells a single product. Sales (8,400 units): ($) 764,400 Variable expenses: ($) 445,200 Contribution margin: ($) 319,200 Fixed expenses: ($) 250,900 Net operating income: ($) 68,300 If the company sells 8,200 units, its total contribution margin should be closest to: Merchandise with a sales price of $500 is sold on account with term 2/10, n/30. The journal entry to record the sale would include a: Davison Company has fixed costs of $ 315,000 and a contribution margin ratio of 34%. If sales are expected to be $1,500,000, what is the margin of safety percent? † E. (114 points) The Beer toxin is composed of two subunits, Ping and Pong . The toxin binds to the Springbreak receptor on the plasma membrane of pancreatic cells and enters the cell via clathrin-mediated endocytosis. Once the toxin-receptor complex reaches the early endosome, Ping , Pong , and Springbreak dissociate from one another. Ping exits the early endosomes and enters the cytosol whereas Springbreak is targeted to the lysosomes for degradation. Although Ping alone can interact with Springbreak , its cytosolic targeting requires the presence of†¦ The vice-president of marketing and the director of human resources have developed a proposal whereby the company would compensate the sales sales force on a strictly commission basis using 20% of net sales. Given the increased incentive, they expect net sales to increase by 15%. As a result, they estimate that gross profit will increase by $53,061 and operating expenses by $88,322. Compute the expected new net income. (Hint: You do not need to prepare an income statement). A trial balance before adjustments included the following: Debit Credit Sales $425,000 Sales returns and allowance $14,000 Accounts receivable 43,000 Allowance for doubtful accounts 760 If the estimate of uncollectibles is made by taking ten percent of gross account receivables, the amount of the adjustment is $3,540. 4,224. $5,060. $4,300. Recently Asked Questions A substance, X, has the following properties. (Size of mass is 250. g. ) Specific Heat Capacities Hvap 20. kJ/mol C(s) 3. 0 J/g C Hfus 5. 0 kJ/mol C(l) 2. 5 J/g C bp 75 C C(g) 1. 0 J/g C mp -15 C Calculate the energy that must be removed to convert substance X from a gas at 113 C to a solid -54. 2 C. Assume X has a molar mass of 75. 0 g/mol. A doctor has applied for a patent on new technology, involving the use of advanced compu ters to create a new type of organism. One goal is to genetically alter these organisms for use in human organ growth and transplant. The doctor says that, if she is not granted a patent, she will continue her research. Write a 1,750- to 2,800-word paper, addressing the scenario. Address the following questions in your paper: o Should the doctor s activity be considered a violation of the law, a deviant act, or neither? o If this activity is a violation of the law

Classification Essay - Good Books and Great Books - 521 Words

The Difference Between Good Books and Great Books Reading is fundamental, but some books are more so than others. Surely Daniel Steele is a far cry from William Shakespeare, but what exactly is the difference? Even in the realm of quality literature there are still good books and great books. The difference between the importance of good and great books is also why it is so important to read great literature: Great books have a scope much larger than good ones. Good and great books differ by nature, not by degree. A good book is not almost a great one; a great book is a totally different creature than a good book. What makes them different is how much they pertain to the human experience. A good book may have†¦show more content†¦There are those that doubt this and have a hard time believing that something written before their grandfathers grandfather was born could enrich them. What they dont understand is the exact reason why it is important to read great literature. There are certain things that humanity has always dealt with: war, death, life, love...etc. Because their themes span generations one can hardly be prejudiced against the validity of pasts great books just because the ideas dawned on their authors before they were born. The writers of the past also had another advantage in that they did not necessarily have to sell their wares, unlike todays authors. Many times, the great books of the past pertain more t o today than does contemporary literature, because the authors were unburdened with thoughts of public appeal. The main reason for reading great literature is not always to read something directly dealing with current events. Great literature should be read because it gives the reader an advantage. Like getting advice from a wiser grandparent, reading the thoughts of others gives you more experience and insight than you can gain on your own. With a good base of knowledge and ideas of those that thought before you, it is much easier to come up with new ideas to put on top of old ones. Reading lets you see farther. And the more you read the fartherShow MoreRelatedReading The Book Real Essays With Readings 4th Edition By Susan Anker1741 Words   |  7 Pagesis reading the book titled, Real Essays with Readings 4th Edition by Susan Anker. This book will help college students with writing for Success in College, Work, and Everyday Life. I do highly recommend this school book for other College or High School students that would like help with writing or reading. It will help many students in which case they cannot read or write well. The book can be found in your local bookstore or even at your town library. 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Characteristics Of A First And Second Language ...

Over the past decades, a variety of approaches have been proposed to explain the phenomenon of language acquisition. These models were influenced by variety of disciplines and research directions, such as cognitive psychology, linguistics, etc.; therefore, the models relate to linguistic development in various ways. One of the most striking differences between the approaches is the perception of the place of heredity and environment in the process of acquiring language, but as we shall see each approach gives them a different weight and importance. In this paper we describe three approaches to acquire first and second language: Behaviorism, Innatism and Social-interactionist. During the work we will try to understand the characteristics of each approach; how they differ from each other; advantages and disadvantages; and what aspects from each theory that we should combine in our class. Behaviorism By the end of the fifties of the twentieth century, it was widely believed that children learn their mother tongue by imitating and practicing the speech of their parents and people in their environment till it becomes a habit. Ivan Pavlov and B.F. Skinner, the founders of this approach, argue that the language is learned behavior in a similar way to learning other behaviors and it done by mechanisms of conditioning classical and operant. Classical conditioning is the relation between a natural response and stimulation, so the most important factor in thisShow MoreRelatedHow Languages Are Learnt3034 Words   |  13 PagesLecture 1 How languages are learned? 1. Popular views about language learning. 2. How children learn their first language: a) the behaviorist position; b) the annalist position; c) the â€Å"critical† period hypothesis; d) the interactionist position. Every few years new foreign language teaching methods arrive on the scene. New textbooks appear far more frequently. New methods and textbooks may reflect current developments in linguistic/applied linguistic theory or recent pedagogical

The Poverty Of The United States - 1746 Words

What is poverty? A question most Americans will not have to think twice before answering. Poverty is, of course, simply a lack of money. The views of a specific person will defer when politics or morals are introduced, however, the idea stays the same. Those in poverty are there because they have less money than what has been decided to be livable. Poverty has changed significantly over the last two hundred years in the United States, and yet, the measurement has hardly changed since it was created fifty years ago. As the United States of America has because a better-established country and therefore a more prosperous country, the type of people that are considered poor has changed quite a bit. Before industrialization and immigration†¦show more content†¦The poverty line was created in the mid-1960s when a team in New York City’s Department of Health was assigned to find out exactly how many children were impoverished at that time. One of the members, Mollie Orshansk y found that there was not yet, a set way of measuring poverty, so she set out to create her own. Armed with the 1955 Department of Agriculture, which stated that families of three or more, commonly spent close to a third of their income on food. Orshansky multiplied a family’s food budget by three, and that became the poverty line, which at that time allotted $143.47 per week in today’s dollars for a family of four. This system may have worked in the 1960s, but America has changed significantly since then, the poverty must change as America does or poverty will never be measured correctly. For instance, instead of the third spent on food in the past now, the amount is closer to one fourteenth of a family’s income. Times have changed with cell phones, transportation, saving for college and childcare, what was important in the 1960s is very different to the present day. Which should drastically change how the poverty line in calculated and yet, year after year other than a slight movement for inflation the poverty line does not change (Light). However, this brings up an interesting question. What is a basic human need and what is a luxury? This idea

Teaching Preschool Children Reading Free Essays

Phonological awareness is an important aspect in the fundamentals of reading. It is the first step in literacy. Children can learn phonological awareness in a variety of ways. We will write a custom essay sample on Teaching Preschool Children Reading or any similar topic only for you Order Now Rhyming, sentence and word recognition, sound knowledge, phonemes, letter identification, spelling, and games which require active listening are a few of the techniques used by teachers in the classroom. All of these methods help in a child’s reading and speech fluency.All children need to learn how to read and write in order to survive in today’s society. There have been many different methods used in order to teach phonemic awareness to preschool children. Phonemic awareness is the capability of an individual to differentiate, identify and manipulate specific sounds. An example would be a child combining and blending the sounds in the word cat. Many people believe that phonics and phonemic awareness are the same thing. However, phonic awareness is recognizing that words come from sounds with in turn make up a language. Phonics is knowing that sounds are composed of letters which compose a writing style. In order to teach a child phonic awareness and to read, a teacher must comprehend the procedure that the brain formulates in order to understand the printed data. The brain undergoes three functions which facilitate understanding. First, there is information retention which has to deal with spurs of the environment. Second, language articulation is where a child uses prior knowledge in order to associate its meaning; and the third process is modeling and making connections with former information . Reading comprehension occurs in the frontal lobe of the brain. When this process takes place, it leads to an understanding and knowledge of what a person has seen and read. Phonological processing is a person’s ability to listen and  comprehend dialect as well as printed terms. Hence, it is to say that the child recognizes the sound each letter makes. Mechanically our brain unconsciously processes verbal communication. Instantly a child gathers phonemes in order to pronounce the word and decomposes it to grasp the oral language. In contrast to speech, reading involves a child’s knowledge in the process of associating written words with the alphabet and in turn producing spoken words. Therefore, a child has to be of conscious mind in order to learn reading. A teacher must instruct a child in the phonological sequences of letters in order for the child to acquire phonological processing. There are many different techniques a teacher can utilize in order to build phonological awareness. One technique would be merging words and sounds collectively in order to construct new words. The words composed can be silly or factual. This technique facilitates the child’s use of phonemes, which was a study conducted by McCandlies, Cohen, and Dehaene in 2003 . Having a child combine letters and then separating them is another form of building phonological awareness. It will also help them in recognizing the letters of the alphabet. Examples of the activities mentioned above are having a child say the first sound in the word â€Å"rat† and then saying each letter sound individually. Blending would consist of telling a child say ‘at’ and then stating to them to put an ‘r’ in front and say the new word. These activities can been done with a variety of materials such as chalk, boards and markers. Remember preschool children are very visual. The more movement they utilize, the better they retain the information. Image is a phonic awareness 3 letter word game. Many people do not see imaginative play as a means of learning. However, it is during play that children are at their most influential developmental stage according to Vygotsky, a Russian psychologist. Since the children are imaging different situations, they are associating everyday activities and assigning meaning to them. During this time, individuals and items can transform themselves into different things. For example, a child can become a cat, or a baby and a piece of construction paper can be converted into a notepad for taking orders in a restaurant. Through the children’s interactions and language, they gather and exchange knowledge, experiences,  and vocabulary which enhance their verbal communication through mutual exchange (Genishi and Dyson, 2009). Collaborative songs and games can also be a means to teach phonological awareness. Nursery rhymes can be utilized as a tool for phonological awareness. Rhyming activities such as asking a child which words rhyme or which ones do not rhyme will enhance their awareness. A teacher may also say a word and ask a child which word rhymes with it (Phillips, Clancy-Menchetti, Lonigan, 2008). Some examples would be: this old man, head shoulder knees and toes, one two buckle my shoe and Humpty Dumpty. Games that constitute phonological awareness do not have to come from a book. They can be invented from one’s everyday activities. Examples of these activities would be a trip to the grocery store or beauty salon. Children can be asked which items in the store begin with the same letter sound or which nail polishes have the same letters in them. If a child does not respond or say the correct answer, be sure to mirror the correct response and not state that they were wrong. The teacher should support the child through the learning process. The following illustration explains the steps of phonological awareness. Activities which implement pattern recognition are also efficient at phonological awareness. This is an excellent tool to utilize in the classroom due to the fact that children learn how to read by identifying patterns. When a child associates words from letter patterns and connects the sounds, this is called patterning. A teacher should replicate, rehearses, and observe the children when teaching pattern recognition in order to determine the child’s advancements in this area. Assessments should cover word subdivision, sound combinations, and sorting new data into patterns. Repetition is the key in the learning process. Preschool children have a short attention span; therefore, keep activities fun and exciting in order to facilitate the best learning environment. Not all children have the same literacy background and predisposition; they come from a variety of environments and cultural upbringings. Consequently, teachers must adapt to each individual child’s style of learning and pace. There will always be  variations in the learning process. Technology is a part of our everyday lives. Children have computers, iPhones, iPod’s, and tablets. Since technology surrounds children twenty -four hours of the day, seven days a week, parents need to take advantage of the situation and use the time wisely. There are many games online which can help children build their phonological awareness. Websites which parents can utilize are: starfall.com, PBSkids.com, ABCmouse.com, learninggamesforkids.com, sheppardsoftware.com, and ezschools.com. All these websites provide educational games for preschool children. They have a variety of subjects such as math, reading, and science. Also they cover the fundamentals of the alphabet, phonics, sounds, and blending. These games are especially interesting for those children who are visual and auditory learners. Percentage of children who are going online daily for educational purposes As stated above, there are many different techniques that a teacher can employ in order to educate a child. Other methods such as repeated reading, modeling fluency, and leap frog are also useful tools in phonological awareness. Children imitate and mimic adult behavior. Therefore, it is vital that a teacher speaks to a child in the appropriate grammatical matter. They will store the information and use it later in other situations that arise. Although a preschool child does not know how to read, they do make associations with words. Hence, reading every day for thirty minutes will build a child’s vocabulary. Books which have tape recordings and CDs are also good sources for vocabulary buildings, rhyme, and word segmentation. In these days, parents are not concerned about their children’s education. They spend fifty or more dollars on video games instead of providing educational support. It is ignorant for them to believe that programs like VPK and Head Start are providing a child to play and interact socially. Although social interaction is vital to a preschool child, education stimulation is also crucial. Teachers go through countless training sessions in order to provide their students with high standards. There are a variety of sources that parents and teachers can use. Computer games, internet sites, books, rhymes, music and movement, and activities created by the teacher or parent are all ways to provide phonological awareness. Parents and teachers alike have to remember that every child is  different and each child has his or her way of thinking and processing information. Thus, educators and parents have to learn their child’s learning style whether it is audio, visual, or kinesthetic in order to provide a grade a learning environment. Reading, writing, and spelling are the principles of fluency. If children are provided with the proper tools now, they will be better equipped for the future. Remember, the children of today will be the leaders of tomorrow! 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AASB 117 and IFSR 16-Free-Samples for Students-Myassignmenthelp

Question: Discuss about AASB 117 and IFSR 16 Lease. Answer: Business Report This business report, comprehends a brief detail about the AASB 117 which is an accounting standard made by the Australian accounting standard board. In addition to this, a comparison between AASB 117 and the IFSR 16 in context to the accounting based treatment for leases is also discussed, in order to clarify the both accounting standards(Henderson, Peirson, Herbohn, 2015). This report also embraces the impact of the changes because of the new accounting standard i.e. IFSR 16 on financial reporting. The business report is prepared by considering the, Genworth Mortgage Insurance Australia Limited, which is engaged in the business of loan mortgage insurance. Some recommendations are also being provided to the management of Genworth Ltd. regarding the practice of the new accounting standard for accounting treatment of leases: so that, the business processes shall be continued without any legal interruption that could be occurred due to the negligence of practicing accounting standard while preparing financial statement of company. AASB 117 Leases The Australian Accounting Standard Board made an accounting standard on 15th July, 2004; i.e. AASB 117, in regards to the accounting treatment of leases. This accounting standard comes under Corporation Act 2001`s section 334(Clarke, 2012). The main objective of the AASB 117 is to set some guidelines for the lessor as well as lessee in context to the applicable policies of accounting and disclosure which shall be applied in context to the leases. A lease can be defined by considering the AASB 117, as an agreement which encloses the right to use an asset conveyed by a lessor, to a lessee for a fixed or specific time period in return for a compensation or series of payment(Freeman Freeman, 2015). Lessor is the one, who owns or possess the asset. Asset`s legal title is retain by the lessor. Payment is used to be received by the lessor for conveying the right to use the asset to the lessee. On the other hand, lessee gets authorized to use the asset with a right, however, payment shall be made to the lessor by the lessee for such authorization. The AASB 117, standard is applied to all the leases apart from- licensing agreements for items, such as, copy rights and patents, video recordings, motion pictures and play manuscripts; and the leases to use or explore for natural gas, oil, minerals and similar regenerating resources(Mills Woodford, 2015). In addition to this, the standard cannot be applied as a basis of measurement for- Investment property as well as biological assets provided by lessor subsequently, under operating leases. Asset apprehended by lessees which is accounted for as an investment property. The transactions in context to the leases are used to be recorded in following way: The finance and operating lease is recorded in the books of accounts of Lessee as- Type of lease Transaction Debit (Dr.) Credit (Cr.) Finance Lease Lease asset Lease Liability Operating Lease Lease Expense Cash Recoding of finance and operating in the books of accounts of Lessor Type of lease Transaction Debit (Dr.) Credit (Cr.) Finance Lease Lease receivable (Asset) PPE (Asset) Operating Lease Cash Revenue Finance Lease and Operating Lease A lease can be categorized as finance lease, as when the agreement of lease, transfers substantially all the rewards as well as risks incidental to ownership. In contrast to this, a lease can be categorized as operating lease, as when the lease agreement do not transfers substantially all the rewards and the risks incidental to ownership. Company`s income statement: (Source- https://member.afraccess.com/media?id=CMN://2A845303filename=20150227/GMA_01603637.pdf) The above leases are included as operating leases. There is variation in terms, renewal rights and escalation clauses of leases. The payment of lease are identified as an expenditure in statement of profit and loss on basis of straight line on the duration of such leases. AASB 117 and IFSR 16 Comparison between AASB 117 and IFSR 16 in lessee`s perspective: On basis of IFSR 16 AASB 117 Balance sheet The capitalise present value of payments for lease are regarded as an asset Finance lease are represented on the balance sheet. Whereas operating leases are regarded as off-balance sheet(Marsden, 2010). Classification No classification of leases; Unitary model of accounting(Poppleston, 2017) Leases are categorised as operating leases and finance leases Income statement The operating lease expense are replaced by lease expense and depreciation charge Recognition of operating lease expense through a straight lie basis Impact of IFSR 16 on company`s financial reporting IFSR 16 is a new accounting standard which is enforced to disregard the off-balance sheet financing. The application of the new accounting standard i.e. IFSR 16 will put an impact on Genworth`s financial statement(Rahman, 2016). According to this standard, the lease liability will be categorized as a financial liability; as a result, it will impact on the financial indebtedness, convents and ratios in the balance sheet. Changes on the company`s balance sheet will be in such a manner- Asset- Assets of lessee will be increased by the amount of operating issues. Beside this, an exemption will also be there; underlying assets of low value or lease term of one year or less and. Liabilities- The liability of the lessee will also be increased by the amount of their binding obligations mentioned within the agreement of lease as in case it is a financial liability. Profit and Loss- As a replacement for of the expenses on lease, 2 items of expenses will be recognized by the lessees in the profit and loss statement; the expense on interest under lease liabilities and depreciation of the right of use asset. Recommendations Company is being recommended to changeover its old mechanism for accounting treatment of leases as per the guidelines of the new accounting standard IFSR 16 Leases standard. As when this accounting standard will be practiced then the Genworth Ltd. will have to make certain changes, for instance, the company shall replace its accounting model in a single accounting model by disregarding the dual accounting model(Greite, 2013). This means, company shall lays emphasis on unitary model of accounting and do not made distinction in operating lease and finance lease. Recommendations for the company are as follows: The management of the Genworth ltd. shall evaluate the inventory of leases to assess the totality. If the information is not recorded by the management about the leases, then it is mandatory for company to capture all the requisite information and maintain a comprehensive list of lease documentation. Analysis of lease contracts shall be considered by the company to define their accounting and classification under IFSR 16. Legal opinions could be considered by management for such analysis(Shaw Wild , 2015). It is also recommended to the company to model the provisions of standards on company`s earning profile and balance sheet. In addition to this, the impact of such model shall be analysed on financial pacts. It must be considered by the management to plan for communicating the impact of practicing IFSR 16 on business processes and the related information to the banks, analysts and investors. The IT system of the company shall also capture the comprehensive details of the lease. It is recommended to the management to consider the renewal options of leases besides the pricing and terms of conditions(Poppleston, 2017). The impact of IFSR 16 will not only be on finance but also on other business processes as well. Hence it is recommended for the company to involve its legal, procurement and IT to carry out the practice of new standard for leases and the training plans as well as communication of the impact shall be considered in effective manner Press release Description of leased Assets Company`s balance sheet The adoption of IFSR 16 has resulted as increase in liabilities and material assets Company`s lease expense profile is given below: The above image, depicts the lease expense profile in context to the application of IFSR 16 and AASB 117 over leases. Amortization of assets is being done on the basis of straight line method. The expenses on leases ascertained in profit or loss over the term of lease under AASB 117 and IFSR 16 is the same. Though the pattern of ascertain the expenses related with lease is different as illustrated above. Company`s changeover to the new accounting treatment which is requisite as per IFSR 16 Leases The company will carry out the accounting treatment of leases as per the guidelines of the new accounting standard i.e. IFSR 16 Leases. An effective project governance will be considered in preparing for the changeover to the new accounting standard. For that reason, representatives or head of the following department of the company will be involved in palling and discussion- Operations Tax Information technology Procurement Investor relations Finance/Accounting Property/ Real estate; and Treasury It is important to involve all these department`s representatives in the planning and establishment of the new standard of accounting, as this standard will not only put its impact on the finance department but also on other business operations. The practicing of unitary model of accounting will be laid emphasis by and operating lease as well as finance lease will also not be regarded as two different leases(Dagwell, Lambert, Wines, 2012). All the requisite information about the leases will be documented by the company so that this information could be used further while accounting treatment of the leases. In addition to this, the lease contract`s detail will also be documented and so that their classification and accounting could be done as per the IFSR 16. Legal opinion would also be taken regarding the practicing of the new standard(Rahman, 2016). The impact of the practicing of the new standard i.e. IFSR 16 will be communicated to the company`s stakeholder (investors, analysts, bank etc.) so that they could be known of the facts and the related required information will also be disclosed to them. References Clarke, E. (2012). Accounting: An Introduction to Principles + Practice. Cengage Learning. Dagwell, R., Lambert, C., Wines, G. (2012). Corporate Accounting in Australia. Pearson. Freeman, S., Freeman, J. (2015). Financial Accounting: A Practical Approach. Pearson Higher Education AU. Greite, S. (2013). The Development of the Australian Accounting Standards After the End of the G4+1. Grin Verlag. Henderson, S., Peirson, G., Herbohn, K. (2015). Issues in Financial Accounting. Pearson Higher Education AU. Kimmel, P. D., Weygandt , J. J. (2013). Accounting Principles. Marsden, S. (2010). Australian Master Bookkeepers Guide [2009/10]. CCH Australia Limited. Mills, A., Woodford, W. (2015). Company Accounting. Cengage Learning. Poppleston, R. (2017, 1 30). IFRS 16, Leases. Retrieved from www.ownet.co.uk: https://ownet.co.uk/ifrs-16-leases-implementation/ Rahman, A. R. (2016). The Australian Accounting Standards Review Board. Routledge. Shaw, K., Wild , J. (2015). Fundamental Accounting Principles. Wiley. Warren, C. S., Reeve, J. M. (2017). Accounting. South-Western College Pub.