Services Of A CPA Essay Example for Free

Services Of A CPA Essay Apart from regular functions like auditing the accounts of a company, tax planning, investment planning, a Certified Public Accountant is having multifarious role in these ever-changing corporate climate and this essay reveals some of the new roles assigned to them. CPA’s advising role to Non Profit Organization: CPA can advise the non profit organisations to obtain tax exempt status. CPA’s playing in their role as Non Profit organization’s volunteers, employees, directors, advisors and auditors can provide help to improve NPO governance and transparency. CPAs should consider to ensure that an organization is not in danger of engaging in inurnment or an excess benefit transaction. CAP should advise the NPO’s to shun always from political and lobbying activities so as to retain their exemption status. A CPA can assist NPO’s in establishing strong oversight, governance policies and procedures, accountability and fiscal responsibilities as a director, independent accountant, and employee, volunteer. CPA’s as advisors in Changing Valuation Field: The business valuation field has undergone a remarkable change. The Uniform Standards of Professional appraisal Practice (USPAP) standardized the performance and reporting of the business valuations .The following court rulings Kumbo Tire Company v. Carmichael and Daubert v. Merrell Dow Pharmaceuticals have had major ramifications on the field of USPAP. Daubert and Kumbo and the IRS’ regulations on sufficient disclosure on gifts have all poignantly enhanced what had been inconsistent and unreliable valuation practices. Hence CPA having skill, knowledge, experience, education, and training in business valuations can advice in this regard .A CPA runs the hazard of having testimony disqualified, or having a gift of stock pulled back into a decedent’s estate at fair market value years beyond the statute of limitations., if he errs in his valuation technique. CPA’s function in turnarounds: CPA have the experience and training to discover the financial deterioration of a company and factors signifying an incipient financial crisis and they have also talents to serve in keys roles in subsequent corporate turnarounds. The method is characterized by three stages: stabilization, crisis and rebuilding. A CPA can evaluate the financial implications of intermediate, alternate and long-term turnaround plans, supervise controls to achieve proper resource allocation, construct systems, and report turnaround strategy and they are vital in its successful implementation because they are accountable for performing diagnostic reviews and operational audits, preparing documentation and developing systems for internal control and financial reporting. REFERENCES: Claudia L.Kelly, Susan Anderson, (2006), The CPA’s Role in Governance, Accountability and Transparency, The CPA Journal Online, August 2006 Issue. Quintero, Ronald G (1989), The CPA’s role in turnarounds. The CPA Journal online, September, 1989 issue.

Financial Ratio Analysis of Sainsburys

Financial Ratio Analysis of Sainsburys A sustainable company needs effective planning and financial management. Ratio analysis is a useful tool to get the financial results and the companys development tendency. It can be divided into four parts. They are profitability, liquidity, efficiency and gearing. This report discusses the analysis of two companies, one is Sainsbury, and the other is Tesco. It is necessary to compare these companies from the data and information in 2011 and 2012, so that demonstrates the use of an appropriate range of ratios. Sainsbury is engaged in grocery and related retailing. It is separated three segments: Retailing (Supermarkets and Convenience); Financial services (Sainsburys Bank joint venture), and Property investments (The British Land Company PLC joint venture and Land Securities PLC joint venture). In 2012, this company has operated over 1000 stores comprising 572 supermarkets and 440 convenience stores (Sainsbury company information, 2013). In the current competitive food retail market Sainsbury has focused on its clear strength: providing shoppers with an easy alternative to the larger out-of-town supermarkets whilst maintaining a commitment to fresh quality foods (Sainsbury, 2012). Tesco has the biggest supermarket chain in the UK. It has over 280, 000 employees working with them (Tesco, 2012). It can maintain their market share and profit in the UK, they also use social network to maintain the relationship with the customer. It is the biggest and most profitable supermarket chain in Britain; it has 30 per cent of grocery market. Tesco has over 2200 stores in the whole United Kingdom (Tesco, 2012). It is a superb development of Tesco, it is from a smaller store to be a superstores. Sales of non-food is one of the key parts of their strategy, it contributes to the growth picture in the UK. Tesco is launching a low price strategy; they offer the lower price for the similar product compare to others competitors. By comparing Sainsbury and Tesco, it is easy to use financial ratio analysis to pinpoint the strengths and weaknesses. This report provides an analysis based on ratio calculation and then compares these companies data to help grasp the current performance of the companies and thus showing a financial snapshot of the companies position. Financial Analysis The following part will analysis the two companies performance in the criteria of profitability, efficiency, liquidity and gearing ratios. Ratios are important when companies need to compare the financial health of various businesses in order to understand the performance and position in the industry. Although some companies are relatively larger than the others such as comparing Tesco with Sainsburys, different scale of operations can be eliminated using the ratios for the same market (Atrill McLaney, 2008). Profitability The purpose of profitability ratio is to measure the degree of success towards business objectives in terms of profit (Atrill McLaney, 2008). It express the generated profit such as expenses, labour cost and sales revenue in relation to a companys business resource. Gross profit margin measures differences between cost of sales and sales revenue, in other words a measure of profitability in purchasing and selling before any other expenses are taken into account. The data shows that gross profit margin had a slight decrease from 5.50% (2011) to 5.43% (2012), although both gross profit and Revenue increased, it could mean that sales prices were lower or an increased on purchasing. Operating profit margin is the comparison of both outputs of businesses: operating profit and sales revenue. It is used to measure the profit from trading operations before interest payable expenses are calculated. The operating profit margin has also decreased from 4.03% (2011) to 3.92% (2012) indicating a change in 2 %. ROCE describes the relationship between operating profit and non-current liability. It has decreased from 10.06% (2011) to 9.50% (2012) by 6%. The results indicate that Sainsburys profitability has decreased by a small amount. Liquidity Liquidity ratios represent the ability of business to meet its short-term financial liabilities in one year time (Atrill McLaney, 2008). The purpose of using current ratio is to compare the assets of the company that will be turned into cash with current liabilities. Different businesses have different rate of ratios, supermarket such as Sainsburys and Tesco usually have relatively lower ratio than 1:1 since the companies are to sell FMCG and all sales are converted into cash immediately. The calculation shows that current ratio of Sainsburys increased by 12.07% from 0.58 (2011) to 0.65 (2012). This suggests that the company is more efficient at converting its assets into cash in comparisons with current liabilities. Acid ratio is similar to current ratio but is calculated excluding inventories therefore the changes from both ratio changes should reasonably be similar. Therefore the result also shows an increase of 12.9% from 0.31 (2011) to 0.35 (2012), it suggests that the business of Sainsburys became more liquid throughout 2011. Efficiency Efficiency ratio is use for assessing the extent to how well assets are being managed (Atrill McLaney, 2008). Inventories turnover period represents the average period of inventories are being held. Since maintaining inventories require higher cost, therefore it is advisable for businesses to have shorter inventories turnover period. The data suggests that Sainsburys inventory turnover period increased by about 1 day from 15 (2011) to 16 (2012), meaning it took longer for the company to sell its goods. The data may also suggest that an increased number of inventories take longer to sell. Moreover, competitor Tesco had inventory three times more than Sainsburys and it took them even longer to clear their goods. Gearing Gearing ratio is a measurement of contribution of long-term lenders to the companys long-term capital structure (Atrill McLaney, 2008). The higher gearing ratio the higher risk for businesses because a small increase in operation profit tends to increase greater amount of returns to shareholders, but small decline also result in greater decline. The gearing ratio of Sainsburys increased by 8.31% from 35.86 (2011) to 38.84 (2012). It indicates a higher risk than the previous year. Interest cover ratio measures the quantity of available operating profit to cover interest payable (Atrill McLaney, 2008). Calculation shows a decrease on interest cover of -1 time from 7.34 (2011) to 6.33 (2012). It indicates greater risk for lenders where interest payments might not be met. However, Tesco has a higher rate of interest cover; the reason may be due to their higher operating profit with less interest payable comparing with Sainsburys. Comparative Financial Analysis In the context of financial report, it is essential to compare ratios internally and externally. In terms of internal, the objective is to criticise whether Sainsburys performance has an improvement or deterioration and it is usually being measured over time such as one, five or ten years. Such comparison helps the company to detect trends for example the ways of how Sainsburys should control the flow of its stock or the amount of dividends which affect its stakeholders action. Comparing financial performance with other competitors within the same industry is also essential, because having comparable levels of performance is one of the major ways to survive in the market (Atrill McLaney, 2008). Analysing from both annual report of Sainsburys and Tesco, the profitability section indicates that Sainsburys had a decrease on both gross profit and operating profit margin while Tesco had an increase performance on profitability for gross profit margin by 4.05% ((8.48 8.15) / 8.15) and operating profit margin by 5.02% ((6.48 6.17) / 6.17). In other words it means Tesco is more capable at generating profit in 2011 / 2012, the reason is probably due to Tesco is a larger company than Sainsburys in terms of the number of stores at about 6 times more than Sainsburys and higher market share at 26.9% while Sainsburys had 14% during 2011 (Mintel, 2012). The previous annual report of 2010 / 2011 shows that the online checkout system helped increase Sainsburys sales by 20% (130,000 weekly orders) which was the strength of the company (Sainsburys, 2011a). However the sales decreased in 2012 which was also partially caused by online shopping. The financial damage was due to sales cannibalisation and charging delivery at low rate. The reason to that is because the trend towards online grocery shopping where more and more customers are shopping online (Guardian, 2013). Another weakness of Sainsburys causing it to lose shares to its competitor Tesco was because of lack in investment internationally, particularly in China (The Independent, 2012). Currently Tesco already has over 100 stores in China. Sainsburys did not fully understand the trends and operating environment comparing to its home competitors. In addition, Current Ratios are also needed to make comparisons between two companies because the current ratios provide us with the first slight of the financial strength of a company, but the current ratio analysis of different companies can be misleading in some case so that investors must be careful while evaluating a company on the bases of its current ratio (Atrill McLaney, 2008). The Liquidity section demonstrates that Sainsburys had a modest increase on current ratio by 12.07% ((0.65-0.58) / 0.58) while the current ratio of Tesco had remained intact. In spite of this, it can be seen from comparison that Tesco is the winner in the current ratio contest as it has more current ratios that is 0.67 in 2012 compared to Sainsbury where the result is 0.65. Consequently, Tesco has more money to afford the liabilities and deal with its bills better than Sainsbury. The reason of this is probably due to the number of operating profit for Tesco at about 4 times more than Sainsburys in 20 12, which was 3,985Â £m and 874Â £m respectively. In order to make an exact measure of financial leverage, demonstrate the degree to which a firms activities are funded by owners funds versus creditors funds, the gearing ratios are needed to be compared also (Atrill McLaney, 2008). According to the annual report of Sainsburys and Tesco, it can be shown that in this section, Sainsbury is doing better because its lower proportion of debts. The calculations demonstrate that the liability of Tesco shows more than approximately 73% of its debt is from borrowings while the loans of Sainsbury is lower than about 73% comparing with Sainsbury. Limitation Ratios provide an efficient and straight forward method to analyse the performance and position of businesses, however there are limitations companies should take into account. Firstly, all numbers are taken and are used from the financial statements; therefore the results of all ratios can only be based on the quality of the information. It indicates that intangible non-current assets such as the value of brand names and goodwill cannot be included into the balance sheet. Moreover, no businesses are identical therefore companies should be aware of differences in accounting policies, financial year ends between businesses and financing methods when carrying out ratio analysis especially during benchmarks. Secondly, inflation can affect the values of ratio analysis. Since balance sheet is made for the previous financial year, therefore the values of assets held could change in a period of time which results little relation to current values. Inflation can also affect the measurement of profit, it may show that the current prices does not reflect to previous expense, in that case profit may be overstated leading to inaccuracy. Thirdly, companies should only use ratios as an insight but not fully rely on it. The reason is due to the fact ratio cannot measure information such as differences in scale between businesses and capital employer, profit / sales used for measuring changes of company size over time. As ratio can only measure relative position and performance of a business. Conclusion Recommendations This report reveals the financial analysis techniques used to evaluate the financial performance of Sainsburys, and the evaluation of the companys position and performance. The result shows that Sainsburys overall performance in 2012 was similar to 2011 but with minor decrease which may affect shareholders / investors decision on whether or not to continue investing on the company. It is advisable for Sainsburys to increase dividends in order to keep its investors at a satisfy level. As the company is also the initiative to the Click Collect service, it should focus investment on improving its quality and differentiation from the competitors. In terms of pricing issue leading to decrease on profitability, there are two choices for Sainsburys. First is to keep the pricing at the same level because its market share has been increasing, or secondly to increase price to gain profit where the decision is depending on Sainsburys objectives.

Understandings of Genesis and Exodus

Understandings of Genesis and Exodus Judaism and Christianity are the two most known monotheistic religions. Both call sinners to worship the One True God and share a major part of the same sacred writings. Among these writings is the Torah, which also comprises the first five books of the Christian Old Testament. Although the narratives are the same, the perspective of each religion varies. The intent of this short paper is to present some differences and similarities between Jewish and Christian understandings of Genesis and Exodus. First, the difference between the Jewish and Christian understandings of Genesis lies in the recipient of its message. According to the Jewish mind, the nation of Israel is always the direct object of the Genesis message. This Israel-focused mentality is so strong that Professors Bruce D. Chilton and Jacob Neusner reports that From [Rabbinic Judaism] perspective, the entire narrative of Scripture from Genesis through Kings shows how Israel recapitulates the story of Adam and Eve, but it is a pattern with a difference: Adam and Eve lost paradise, never to return, but Israel after its exile returned to the Land and, with the Torah for guidance, would endure there.[1] Traditionally, Genesis is viewed as a historical account that narrates the origin, early tribal history, and Gods election of the nation. According to the Jewish Encyclopedia, the primary focus of Genesis is to show that the people of Israel are descended in a direct line from Adam, the first man created by God, through legitimate marriages in conformity with Israelitish moral ideals, i.e., monandric marriages.[2] However, history is not the only Jewish understanding of Genesis. Although no formal system of doctrines is explicitly given in the text of Genesis, Jews understand the religious teaching contained in the stories. The prevalent teachings include the existence of One True God who created the heavens and the earth, humanity as the crown of Gods creation, and the Patriarchs. Somewhat in line with the Israel-focused view, Christianity holds that Genesis does narrate these mentioned historical and election topics. Nevertheless, the Christian understanding centeredness is not onl y the early history of Israel, but the Person of Jesus Christ. Therefore, it is most commonly that the Christian understanding of Genesis looks for Christology rather than a national history. According to this understanding, Genesis accounts how humanity has sinned against God and how God, beginning through the election of Israel, is redeeming mankind to Himself through Jesus Christ. As a result, the details of the narrations in Genesis are seen in their full meaning in the light of the Cross. Exemplar details are the seed of the woman spoken in Genesis 3:15, the blessing promise to all families of the earth through Abram in Genesis 12:3, and the prophecy concerning Judah in Genesis 49:10. All these promises and prophecies find their fulfillment in Jesus Christ. Likewise, Jewish and Christian understandings of the book of Exodus vary in its message application. For the nation of Israel, the book of Exodus presents the most fundamental laws, customs, ethics, and worship descriptions. To the Jewish nation, the application of and obedience to these laws is literal. For instance, they are to put to death certain lawbreakers, obey the Sabbath regulations, and build the tabernacle according to the divine instructions. This literal mentality is not strict to the Jews journeying toward the Promised Land. It has been infused in the Pharisees mind of Jesus time and as far as todays orthodox Jews. In contrast to this literal understanding, Christians do not hold to the literal application of all laws and customs. Although the Christian understanding of Exodus involves the deliverance of Israel and the giving of the law, the application of other laws and customs (besides the Ten Commandments and basic moral ethics) are not strictly observed. In lieu, Ch ristians apply the principle behind these other laws. Similarly in the understanding of the book of Genesis, Christology takes Christian mentality beyond the events described in the book of Exodus. For instance, the Passover celebration, the deliverance from Egypt, the sprinkled blood for the Covenant, and the Feast of Harvest find their fulfillment in Jesus Christ finished work. Albeit the differences discussed above, Jewish and Christian understandings of Genesis and Exodus do share similarities. Both perspectives believe that these two first books communicate real occurrences, are inspired by God, are important to religious history, and edify their faith. The divergences between Judaism and Christianity does not nullify Christianitys root in Judaism. Thus, Christians share with Judaism its understanding on the importance of the Patriarchs, Israels national election, and giving of the law, even though Christians do not view these as an end in themselves but as pointers to the Messiah. They also share doctrines found in the book of Exodus concerning sin, the necessity for atonement, and the reality that Gods love and holiness are inseparable. As briefly discussed before, both Judaism and Christianity understand the general necessity and privilege of obeying and living in accordance to Gods holy decrees given in Exodus. Jesus Christs fulfillment of the Law di d not nullify it; rather, it gives Spirit-born believers a new spirit and heart which enable them to live godly. As seen in this paper, there are some differences and similarities between Jewish and Christian understandings of Genesis and Exodus. Their differences arise in the centrality of their understanding. Whereas Judaism understands Genesis and Exodus with an Israel-focused mentality, Christianitys tendency is to view the same books through Christological lenses. Nonetheless, the two religions do share similar understanding about the importance of Israels history, election, and some doctrines presented throughout Genesis and Exodus. May Christians wisely use these similar understandings of the book of Genesis and Exodus to point Gods beloved Israel to Jesus Christ! Bruce D. Chilton and Jacob Neusner, Classical Christianity and Rabbinic Judaism: Comparing Theologies (Grand Rapids, Michigan: Baker Academic, 2004), 43. Emil G. Hirsch and Benno Jacob, The Book of Genesis, JewishEncyclopedia.com, http://www.jewishencyclopedia.com/view.jsp?artid=137letter=Gsearch=Genesis#443.

Message in a Bottle :: essays papers

Message in a Bottle Rolling waves gently brushed upon the sand and nipped softly at my toes. I gazed out into the oblivion of blue hue that lay before me. I stared hopefully at sun-filled sky, but I couldn’t help but wonder how I was going to get through the day. Honestly, I never thought in a million years that my daughter and I would be homeless. Oh, how I yearned for our house in the suburbs. A pain wrenched at my heart when I was once reminded again of my beloved husband, Peter. I missed him so much and couldn’t help but ask God why he was taken from us. Living underneath Pier 14 was no life for Emily and me. I had to get us out of here and back on our feet. My stomach moaned angrily. I needed to somehow find food for us, but how? Suddenly, something slimy brushed up against my leg and pierced my thoughts. I jumped back and brushed the residue of sand of my legs. What was that? As my eyes skimmed the water in front of me, I noticed something spinning in the foam of the waves. Curi osity got the best of me and I went over to take a closer look. The object danced in the waves and eventually was coughed out onto the beach. â€Å"Emily!† I called to my eight-year-old daughter who was, at that time, infatuated with a seashell that she found earlier that day. â€Å"Come here and see this! Mommy found something.† Although I had no idea what that something was and I definitely didn’t know it would change my life forever. â€Å"What did you find, Mommy? Is it food?† Emily came running down from the pier to see my finding. â€Å"Oh honey,† I answered, sadly acknowledging my daughter’s hunger, â€Å" I wish it was. Actually, I’m not quite sure what it is. Help me clean it off, will you?† Emily and I began scrubbing the dilapidated, seaweed covered object in the warm waves of the Atlantic. â€Å"Wow, That’s not at all I expected.† I answered as I rolled an old bottle in the water. â€Å"At least we can get some money for this at the recycling center. Not much, but if we collect enough bottles we could get some lunch!† I looked hopelessly at the bottle.

The Characters, Setting, and Symbols of Heart of Darkness, by Joseph Co

     Ã‚  Ã‚   Beyond the shield of civilization and into the depths of a primitive, untamed frontier lies the true face of the human soul. It is in the midst of this savagery and unrelenting danger that mankind confronts the brooding nature of his inner self.   Joseph Conrad’s novel, Heart of Darkness, is the story of one man's insight into life as he embarks on a voyage to the edges of the world. Here, he meets the bitter, yet enlightening forces that eventually shape his outlook on life and his own individuality. Conrad’s portrayal of the characters, setting, and symbols, allow the reader to reflect on the true nature of man. The two main characters in Heart of Darkness, Marlow and Kurtz are used to show the true nature of man, that is, the capacity for good and evil within humanity. The central character is a thirty two year old sailor, Charlie Marlow. Marlow is the primary narrator in the novel, therefore his thought’s, opinions, experiences and revelations, shape the entire novels themes and the value system put forward. Marlow illustrates how forces of light and darkness serve to weave the human soul together; thus, essentially how good and evil are reflected in an individual. This is particularly important regarding the construction of Marlow, who is essentially a biased narrator, and a product of his European upbringing. An example is his inability to deal with the dying natives at the â€Å"grove of death†, offering a native a biscuit as an apparent kind gesture. Yet this is only due to him not being confronted with situations like this previously where his own values, and the whole p remise behind colonialism, the exploitation is revealed. The patriarchial views of women he displays also outline the background of Marlow and the a... ...o man can live on the island without becoming a brutal savage. Inside his heart lies the raw evil of untamed lifestyle" (Heart of Darkness: A systematic evaluation).    Works Cited "The Congo" Created December 07, 1995. Web. 23 February 2007. Conrad, Joseph. Heart of Darkness. New York: Penguin, 1999. Print. "The Fear" Created December 07, 1995. Web. 9 February 2007. "Heart of Darkness: A systematic evaluation of the darkness inherent in men's souls" "The Perfect Native" Created December 07, 1995. Web. 12 February 2007. "The Setting" Created December 07, 1995. Web. 12 February 2007.    Works Consulted Goonetilleke, D.C.R.A. "Heart of Darkness: Overview." Literature Resources from Gale. Gale, 1994. Web. 18 February 2007. Loe, Thomas. "Heart of Darkness: Overview." Literature Resources from Gale. Gale, 1991. Web. 12 February 2007.

Social Trends In Art

Art is something which can be analyzed to give deeper insight as to the common values and beliefs shared by the members of a certain society. Regardless of the place of origin or the time period of a form of art, it will always be a reflection of the social structure in which it’s creator/s lived. However, the way the artist perceives the culture common to his time period is very relative. People pertaining to a higher social class had different values and ideologies than members of a lower class. This different view of life can be seen very clearly in individual forms of art such as painting and music. These specific forms of artistic expression required very little money, thus could be exercised by anyone including members of a lower class. Other forms of art such as architecture and sculpture required more money and in most cases wealthy patrons such as kings or queens. Architecture also required large numbers of workers which often made it hard to see any individual influence in the design, however showed the collective ideology of all of the people involved. The cost of labor and materials was also so great that very affluent members of society were needed to financially support the whole process. Sculpture was also an artistry that required great amounts of material and labor. This resulted in a more normative form of art which portrayed societal aspects in a way that was of interest to the financial backers. By studying both popular and normative art together it is possible to obtain a greater perspective on a specific culture. Outside influences from other countries can also affect the art and the artists of a certain society. As a country sees more and more immigrants from a certain area, the art will begin to reflect the ideologies these outsiders bring in with them. This same change can be seen more drastically in the case of an invasion. The architecture would change drastically, since it is normative art and the new rulers would enforce their own norms and rules. The painting would also change, however less drastically than more official forms of art. This more gradual change could be attributed to the individuals of the country who still retained the old values and customs. These same influences on art would take place if nobility of another country married into the royal family, and was then given heir to the throne. The change would be just as drastic, but departure from old ideologies would be encouraged instead of enforced. In the case of Arab influence in Spain during the eighth century, it was not an invasion rather a gradual settling of this other culture in Spain’s borders. The change was brought about by the affect this outside influence had on the people of Spain. The new ideas and forms of artistic expression were exciting and intriguing to Spaniards, and eventually they adopted these ideas as their own. The change was seen in all forms of art, especially in the new arches and vivid colors used in Arabic architecture. Any time a new way of life makes itself present in a society, it has an affect on the art. Usually this change is seen mostly in architecture and sculpture, while painting follows behind. The two cultures can also mix together and give rise to a new form of hybrid artistic expression. This mixing of ideas and beliefs is usually most evident in places were the people are trying to choose between the new popular culture, and the old beliefs and values of the country. Painting of a certain society can be analyzed either technically or with the purpose of discovering its meaning. It’s the second which should be used in order to give a better idea of the philosophies of a certain group of people. The background of the painting is always very important when studying a painting. The landscape or buildings behind the main focus of the painting can give an idea of where the artist is from. Many times the artist will use a background which doesn’t pertain to the actual painting to show loyalty to his place of birth. This occurred mostly with painters who moved from their home country to live elsewhere and ended up painting in the same style as the other artists in his new country. If the background is painted in a very refined way and contains very elegant features than it can be deduced that the society at that time gave importance to these features. If it is painted very realistically, not showing much attention to beauty, then portraying the scene in a sincere way is probably the author’s primary objective. The subject of a painting is also a very important factor when examining its social influences. In cultures where religion governs every aspect of life, the painting will reflect these beliefs. In any society run primarily by the Roman Catholic Church the only theme used in painting is that of Christianity. This art is known as committed art, and the most common subjects in painting are the Virgin Mary and Jesus. In a society where the paintings are mostly of mythological events and people, it can be deduced that the church is not the most important part of life. Returning to ancient Greek and Roman ideals is more important to this culture than the Catholic Church. Many times art will show common people participating in everyday activities. This type of painting is done by popular artists who have more of an interest in the lower class than the higher class. Many of the artists who depicted this lifestyle were more popular than normative artists, however didn’t receive the same attention from the critics. By looking at the techniques used in paintings it is evident which qualities were seen as more important to art. If the society views color and the overall impression of the painting as the most important aspect, than these techniques will stand out the most. If lines and realism are more important than these aspects will be emphasized in the painting. These trends are often parallel to the social trends which accompany them. If a certain culture believes that reason and straight thinking are the guidelines of life, then these qualities will be reflected in the painting. However, if feelings and the human soul are more important, than the paintings will be less realistic and more emotional. Likewise if a society sees religion as something to be painted with respect, the figures are more likely to be shown idealistically. For instance if the Virgin Mary is always portrayed as young and beautiful, then this shows the society’s respect and admiration for this religious figure. However a different culture could believe in realism as more important and portray Christ on the cross in a gruesome, instead of peaceful, manner. Architecture is the form of art most representative of a certain cultural period. It doesn’t allow for as much individual expression as sculpture or painting because of the number of people involved. While only one or two people design the building, hundreds of people help make this design reality. The designers also had to please the people who gave them the money for supplies and manpower. This made it hard for an architect to show much individual expression. Often times the architecture of a time period is very similar throughout a certain area. The churches are all built in a certain style, as are any official buildings. The architecture very rarely strays from this style since all of it is made to please the same people. This, although sometimes monotonous, makes architecture a unifying force for a specific society. When people see a certain building they know what that building is used for and what that style of architecture signifies. It is also possible to examine architecture and find out more about the society from which it originated. The institutions hailed as important by that society are often built in the official style while other buildings are not. Also, these institutions are often housed in the biggest, most elaborate buildings. Much like painting, the social trends of the time period are often portrayed in architecture. The period of Enlightenment where reason governed most actions, the buildings were built rationally and ever structure served a purpose. The baroque period gave rise to buildings which closely resembled the attitude of the people: the more adornments, the better. Sculpture is a form of art which was often found on buildings as a decoration, or as part of the architecture. Most of the time it was used to portray religious figures in a narrative on the front of a church. The altars inside the church were also made up of mostly small sculptures of religious figures and people. Official sculpture can be found of kings and queens and other important people of the society. Sculpture is helpful in analyzing society partly because it shows a culture’s view of the human body. A culture with an interest in the human body is more likely to show the person nude, and use great detail in the artwork. Sculpture also shows what symbols or figures were representative of a society, and how that society used this symbolism in their art. Music is a form of art that is very individual in nature, and because of this is very diverse. There can be many types of music in a certain society, however, the most popular songs will be those that embody the ideas and beliefs of the common people. Music’s availability to almost everyone makes it a very popular art form. Someone could make an instrument out of just about anything they could lay their hands on. Singing doesn’t even require an instrument, just a voice and some artistic talent. Courtly forms of music show the lifestyles of the rich, affluent members of society, while popular music illustrated that of the common man. Since all of these forms of art are products of society, the driving force behind them are the normative and popular views of life at the time. Although individual expression is always important for any artist, his art won’t appeal to the people if it isn’t representative of society. This makes art a constant reflection of social trends, whether they be those of common man or those of the king and queen. Studying art can prove helpful in analyzing a specific culture or society because embodies the ideology of the nation.

Film Study: the Shining

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