Saturday, January 25, 2020
Game Graphics Design Assessment
Game Graphics Design Assessment You have started work as a designer for Adventurer a leading games development and publication company. Adventurer was founded in 2010 and produces a consumer specialist magazine, which is referenced by other development studios as well. The magazine features information on a wide variety of computer/video games genres: it has dedicated sections for the history of computer games, retro gaming, market news, and recruitment as well as games platforms. In your role as a designer you have been given the task to carry out these key jobs. You have been asked to suggest hardware and software that the design department needs to use to create and edit computer graphics for marketing and advertising purposes. Additionally you have been asked to design a full-colour A4 double-sided leaflet to promote the new computer game called Obliterate, which is a 15 certificate game that Adventurer is looking to market. Various items including a digital image and a new logo for Adventurer will be included within the booklet. The logo should reflect the business of Adventurer: fun and entertaining. The game is of the platform genre and therefore requires eye-catching state of the art graphics suitable for a 15 certificate game-playing audience. The budget for this project is  £5000. This can be increased depending on how well the game sells through the promotion of the leaflet. This is a highly professional document and requires being fully proof-read before sending to the professional printers. The images and graphics must be supplied to the printer in any of the file formats for the following programs: Corel Draw, Publisher, Illustrator, Visio/Serif Drawplus, Paintshop Pro, GIMP, Paint, PhotoShop, Photoshop Elements, Serif Photo Plus. You must consider the size of the files and how you will supply them to the professional printers. You must consider file management techniques to enable the reprographics personnel to access your files. Also you need to consider the consequences of compression on the quality of any of the files. P1 Identify the hardware and software required to work with computer graphics. Create a table identifying hardware needed to create and edit computer graphics. State why the items of hardware you have chosen are needed. Task 1A  Hardware. You should identify a range of (at least three)hardware of your own choice and/or from the suggested list below: Monitor Printer Graphics card Digital camera Scanner Processor Memory CD ROM Hard drive Task 1B    Software: Add to the table identifying the software needed to create and edit computer graphics. You need to identify a range (at least three) of Vector software or Bitmap software either of your own choice and/or from the suggested list below:   Vector graphics software: Corel Draw/Publisher/Illustrator/Visio/Serif Drawplus Bitmap (or raster graphics) software: PaintShop Pro/GIMP/Paint/Photoshop/Photoshop Elements/Serif Photo Plus Task 2 P2 State the functions of a defined graphics software package. State what the functions are of your chosen graphics software by stating what the function does and how it may be used when creating a graphic. Create a Table to include a column for screen prints.  Choose your own graphics software and/or from the list below: Graphics software: Publisher/Paint/Photoshop/Xara Examples of standard software functions are: Freehand draw Rotate/flip Resize Crop Group/ungroup Layout grids Special effects such as sharpen, soften, or posterise Templates (as used in) presentations, web pages, Word or Excel documents Other: colour manipulation or shapes Colour depth: 8-bit=256 colours, 16-bit 64,000 colours                                                                                                                                     See next pageà ¢Ã¢â€š ¬Ã‚ ¦ _____________________ Task 3 M1 Compare graphics software used for creating and editing graphics. Compare the features (tools and techniques), cost, strengths and weaknesses of at least three different graphics software packages that you have used for creating and editing your graphics. Create a table in Word. Task 4 P3 Describe the differences between raster (bitmap) and vector graphics. Write a brief report in Word to show your understanding of the main differences between vector and bitmap graphics. You will need to illustrate your work with examples of your own bitmap and vector images. You must describe the type of image, the file size and differences in scaling.        _________________________________________________________________________________________ Task 5A P4 Use specialist hardware to acquire images for a defined purpose. You need to take one digital image relating to the theme fun and entertaining. The image will be included in a leaflet for the launch of a new game (in the later task P6). You should read the scenario at the top of this assignment and consider how your digital photograph will fit in with the purpose of the leaflet for P6. For example what is the purpose of the leaflet, the house style, the colours and the size of the image. Provide evidence (screen print and annotations) of how you uploaded your digital photograph image to your PC. Use a Word document to do this. Task 5B P4 Use specialist hardware to acquire images for a defined purpose. You need to scan a picture from a book or magazine using a scanner. The image will be included in a leaflet for the launch of the new game (in the later task P6). Provide evidence (screen print and annotations) of how you scanned your digital picture to your PC. State the name of the scanner you used and give relevant information about the scanner. Task 6 P5 Create an original graphic for a defined user need using graphics software. You need to design and create a logo for Adventurer. You should use suitable vector software to do this. Base the design for the logo on the character or sprite you created in Unit 22. Remember the theme is fun and entertaining. See next pageà ¢Ã¢â€š ¬Ã‚ ¦ Task 7 P6 Use graphics to enhance a document incorporating acquired images and objects. Produce a double-sided leaflet using a template in Publisher, which will advertise the new Adventurer game. This leaflet is to showcase your graphics and drawings created for this unit. You should provide before and after screenshots as evidence of any additional techniques you use such as: Resizing and positioning Cropping and text wrapping Others items you may include in your leaflet may include: Your Adventurer logo; The scanned bitmap image you did for P4; The digital bitmap photograph you did for P4; Any relevant clipart; Identifying the games platform; Stating the minimum age of player details; Suitable text and shapes Any other details you would like to include. _____________________________________________________________________________________ Task 8 M2 Use at least three advanced techniques to combine multiple images to enhance your original graphic to a near-professional standard. Examples of advanced techniques are: layers filters masks juxtaposition/superimposition of images and text multiple images changing colour balance/contrast Evidence and describe the advanced techniques you have used by stating which software package has been used as well as screenshots with annotations of the techniques carried out.   _________________________________________________________________________________________ Task 9 M3 Identify legal implications associated with the use of images Laws and Guidelines Part A Type up a report detailing the relevant legal issues and guidelines you had to abide by when using the graphics for your brochure.  You must include: Copyright issues e.g. Copyright, Design and Patents Act (1998) Permissions (e.g. photography of children, buildings, businesses) Acknowledgements Part B Within a table, you must record the copyright of any sourced images used within your graphics. You must also consider who owns the rights to the graphics/images that you have created: is it yourself or your client?                                  See next pageà ¢Ã¢â€š ¬Ã‚ ¦ Task 10 D1 evaluate the tools and techniques used to enhance your original graphic. Produce a report, which evaluates the graphics software package on its ability in allowing you to create one of your original graphics (for example your logo or a combined multiple image). Using technical terms evidence discuss how the following met the requirements within the scenario brief: Why you used the programs in the creation of the graphic and were there any constraints? Describe at least 3 advanced techniques you used for one of your graphics. Additionally you must discuss what affect the techniques had on the graphic to enable the graphic to be appropriate for inclusion in the leaflet created in Task 7. How did the graphic meet the requirements in the scenario brief? Remember your logo/combined multiple images should be fit for purpose and be of a near professional standard in order for you to produce a report to meet D1. _____________________________________________________________________________________ Task 11 D2 Present the enhanced document obtaining feedback. Present your created, sourced and edited images and graphics, along with the final enhanced document to at least 3 members of the target audience stated in the scenario brief. Use feedback sheets, questionnaires or interviews to gather the users opinions. The audience completing the feedback sheets should be told what they are reviewing and what the images are intended to do. The target audience should identify possible improvements. The images and document can be presented either as image files or showcased in a presentation or web page. Evidence for this criterion is completed feedback sheets and the final images.
Friday, January 17, 2020
Food Allergies Essay
Food allergies happen when our immune systems produce antibodies in reaction to a protein in food that is normally considered harmless. Food allergies are more common in people who come from families with a history of allergies, such as asthma, hayfever, or eczema. If your child has a food allergy, he will probably have an itchy or runny nose, a sore throat, itchy, watery eyes, rashes (hives) and swelling, which usually come on fairly quickly after eating the food. Food allergies are common in young children. It is estimated that between six per cent and eight per cent of children have a food allergy (Venter et al 2008). What is my child most likely to be allergic to? The most common food allergies in young children are to milk, eggs, peanuts and tree nuts. * Milk: Although this is not to be confused with milk intolerance. * Eggs: About two per cent of children under three are allergic to eggs. * Nuts: Just under two per cent of children are allergic to peanuts. Nut allergies in general are on the increase (Hourihane et al 2007). What symptoms should I look out for? It should be quite easy for you to tell if your child has an allergy. The symptoms include: * Hives (nettle rash) around your child’s mouth, nose and eyes, which can spread across his body. * Mild swelling of his lips, eyes and face. * A runny or blocked nose, sneezing, watery eyes. * An itchy mouth and irritated throat. * Nausea, vomiting and diarrhoea. More severe reactions, involving wheezing, breathing difficulties or a drop in blood pressure may be life-threatening and are known as anaphylaxis. Fortunately, severe reactions are rare in young children. If you suspect a child is having a severe allergic reaction, call an ambulance immediately. When your child reacts quickly to an allergen, it’s usually easy to spot. However, delayed allergic reactions to foods are becoming more common. Your child’s body will take longer to react, because different parts of his immune system are affected. Symptoms to look out for include: * reflux * colic * diarrhoea * constipation * eczema, which is common in young children with a milk allergy Remember that all these symptoms are common in early childhood and an allergy is only one possible explanation. How is a food allergy diagnosed? If you think your child is allergic to a food, see your GP and ask for a referral to an allergy clinic. There are about 90 NHS allergy clinics in the UK, some of which specialise in children’s allergies (paediatric allergy), but you may not have one in your area. Your child may be seen by a general paediatrician, a dermatologist, or an adult allergy specialist instead. Your child will have a skin prick test as a first step, and these are very helpful, even for diagnosing allergies in small babies. Your doctor may also do blood tests. Always get medical help if you’re concerned. Don’t be tempted to buy commercial testing kits, which are sold online, by mail order or in health food shops. If your child is having a delayed allergic reaction to a food, the allergen is likely to be tracked down by a process of elimination. Your doctor will refer you to a dietician, who will work with you on a diet that cuts out various foods from your child’s meals. The dietician will review your child’s symptoms and slowly reintroduce the suspected allergen to his diet to see if the symptoms recur. Always talk to your doctor or a dietician before cutting food groups out of your child’s diet. Will my child grow out of his food allergy? It depends on what he’s allergic to. Up to 90 per cent of children will outgrow cow’s milk and egg allergies, for example, whereas only about 10 per cent to 20 per cent outgrow nut allergies. Some children may go on to develop other allergy-related, or atopic, conditions, such as asthma or hayfever, later in life. Read our article on allergies for more information. If your child has a food allergy, it’s essential that he is checked often by an allergy specialist, and that he is retested at intervals to see if he has outgrown his allergy. What are food intolerances? Young children can sometimes develop an intolerance to certain foods, which is different to an allergy, because it doesn’t involve the immune system. The terms are often confused. Your child has an intolerance if he has difficulty digesting certain food. He might have the following symptoms: * tummy pain * colic * bloating * wind * diarrhoea * vomiting The most common intolerance in babies is milk, or lactose intolerance. This usually occurs after a tummy upset and may last a few weeks. If you suspect that your child has a food intolerance, see your GP. Never try to diagnose your child yourself, since there are other conditions that can cause similar symptoms, such as coeliac disease, a condition where the gut reacts to the gluten in grains (Bingley et al 2004). The food that troubles your child is identified in much the same way as an allergen that causes a delayed reaction. Your doctor will refer him to a dieticians, who will put him on an exclusion diet, where suspect foods are removed from his meals then slowly reintroduced. This helps to identify which foods are causing the problem. Living with a food allergy Once your child’s food allergy has been diagnosed, always follow your doctor’s or dieticians’ advice about avoiding trigger foods. Some children with mild allergies, for example to egg, might be able to tolerate the food in baked goods, whereas other children with severe allergies will have to avoid all traces of it. Holidays, birthday parties, eating out and days out will need more planning than usual, but you will soon get used to providing the right food and drink for your child or advising others on how to do so. Always remember to take your child’s medication with you on a trip out. This may be antihistamine medicine, or if your child is at risk of a severe reaction (anaphylaxis), he may also have an adrenaline pen (Epipen or Anapen) as well. Shopping for a special diet Shopping for a special diet can be a challenge at first. But once you get to know all the products that are suitable for your child, with help from your dietician or doctor, his diet will be varied, nutritious and tasty. There are now special â€Å"free-from†ranges in most supermarkets, and many stores provide lists of own-brand foods which are free from nuts, eggs and milk.
Thursday, January 9, 2020
Feeding 9 Billion Free Essay Example, 1500 words
Presently, different modernized agricultural techniques are used in relation to mechanization, fertilizers as well as irrigation in order to increase food production (APLNJ, 2014; Brown & Sovacool, 2011). In this regard, there are different factors accountable for the increased concerns towards the issues of feeding the growing population. The issues are described hereunder. Human Population Estimated Population Growth Source: (FAO, n.d. ) Presently, it has been identified that the growing population has been the major problem in relation to feed the world population. It has been estimated that human population will rise in an augmented manner as in comparison with food production. Besides, it has been forecasted that the population will be over 9 billion by the end of 2050 (Shah, 2001; FAO, n.d. ). World Poverty The issue of feeding the world population is also associated with the factor of poverty. Presently, the rate of inflation has affected all over the world with increased prices of food products owing to inappropriate economic as well as international trade policies. Additionally, increased food prices will require the people to spend almost half of their income in meeting their food requirements (Shah, 2001). We will write a custom essay sample on Feeding 9 Billion or any topic specifically for you Only $17.96 $11.86/pageorder now Global Warming Global warming is also considered as an important factor responsible for the issue of meeting the food requirement of increased population. Global warming has posed different threats for the global environment in relation to increased temperature and changes in climatic conditions. Climate change has been accountable for decline in the yield of food production and different extreme weather conditions in a frequent manner (The Economist Newspaper Limited, 2012; Shah, 2001). Inappropriate Agricultural Practices The growing population has increased the need of augmenting food products. In this regard, different chemical companies as well as industries based on agricultural businesses have promoted synthetic fertilizers and the use of chemicals for increasing food production. Subsequently, the use of chemical based fertilizers has unfavorably affected soil quality, which in return has affected agricultural yields (Shah, 2001). Measures to Overcome the Feeding the Growing World Population Agriculture has been a prime factor accountable for global warming for different factors that include deforestation and increased use of modern mechanization for farming. Respectively, agriculture is identified to adversely affect the ecosystem of the earth.
Wednesday, January 1, 2020
Common Core And The American Education System - 881 Words
Miseducation in Common Core Common core cirriculum is a federal program that is pushed by the federal government in order to make standards in the American Education System. Common core damages our children s education system. Common Core is destroying the American school system by doing the following: pushing standardized tests on students, defunding schools that do not support common core or test too low, and miseducating students on an everday scale. For starters, Common Core is defined as an academic outline that specializes in Math and the English Language that every student should know before moving on to higher grades. Common Core has various downsides. In order for states to recieve funding from the government they must adhere to the system guidlines. A brief note on Education and the government: education is a state right and not a federal right. Education has no right to be regulated by the government; in fact, it underminds the Tenth Amendment. The Tenth Amendment states that any power not delegated by the Constitution is delegated to the states or to the people. Common core is a very complex system. If schools across the nation do not adhere to the requirements of common core, then they do not get funding. This funding is crucial for schools to perform especially in lower income neighborhoods. Low income neighborhoods often have low performance rates. These kids are placed through the education system and pushed through. Under Common Core, PresidentShow MoreRelatedEssay On Common Core958 Words  | 4 PagesThe Core Issue with Common Core   The American education system is falling behind. According to international rankings, America ranks 17th in math, 17th in reading, and 21st in science out of 34 industrialized countries. In an effort to improve the nation’s rankings, educators have developed a curriculum called Common Core. To form the Core Standards, educators acquired standards from higher-ranking countries and incorporated them into American education. After adopting the Core Curriculum in statesRead MoreQuestions On Common Core Math805 Words  | 4 PagesCommon Core Math Imagine being given a math problem, such as, 7+7. Most people would do simple mental math to get the solution fourteen. However, in American education millions of kids are required to fathom these problems with a concept known as â€Å"number bonds,†and restricting children to one way of solving is profoundly hampering innovativeness in American children (Garelick). Not only has this change in education caused anxiety in children of all ages, but also in their parents who struggle inRead MoreWhy Is Common Core Necessary?961 Words  | 4 PagesWhy is Common Core necessary? Common Core is needed to stabilize education. Through the implementation of Common Core, every child will learn the same thing at the same time. Education throughout the country would be equal and no child would truly be left behind. The theory of Common Core is good, but the implementation so far has not been. Creating an unified teaching curriculum is a great idea for any child who would be moving across the country, or even to another state, mid-school year;Read MoreThe Common Core State Standards1733 Words  | 7 PagesCommon Core, these two words have come to mean more, in the past four years, than two words with no similarities. 43 out of 50 states are signed on to the Common Core State Standards as of now (Khadaroo). This paper will review the good, the bad and the alternatives to the Common Core, from the eyes of a student that is affected by these standards everyday. Through researching this topic, it has become apparent that the common core has good intentions, h owever bad implementations. Forty PercentRead MoreCommon Core Curriculum Negatively Affects Students1121 Words  | 5 Pagesten years, the Common Core Curriculum has become the driving force in American students education. Adapted in 2010 through the No Child Left Behind Act, it began with vigorous testing that failed to raise educational performance. In order to improve the act, the federal government then created an entire standard based curriculum. This educational initiative became further known as Common Core, which is currently being implemented in every public school across America. Common Core details what kindergartenersRead MoreThe Common Core Of Education1086 Words  | 5 Pages The Common Core in Education Linda Lynch Colorado Technical University Abstract The Executive Branch of the United States Government and the President has the powers that can influence many things one of them is our Education and the Common Core law that had taken in to effect back in June 2010. Even before the Common Core States standards were, official dozens of states had adopted the standards. Now even though it all may look good on the outside does not make it good. ManyRead MoreUnited States Education : The Common Core And The Current State Standards1143 Words  | 5 PagesUnited States education has always been a contested issue. In 2009, state leaders in forty-eight states launched the Common Core standard and currently forty-three states are working to implement the system. The Common Core’s main purpose was to prepare American students for success and to create an even playing field for all students. But is the Common Core really helping students reach their potential? Main Argument An assessment, conducted by an assistant professor of education and his associatesRead MoreA Brief Note On Common Core State Standards1277 Words  | 6 PagesAlekhya Ankaraju Uma Kocherlakota Mrs. Lentz Honors English 9 30 October 2014 Not Quite a Bullseye Common Core State Standards are no stranger to American households. It has caused both great worry, confusion, and stress to parents and teachers alike. Not to mention all the pressure it puts on studentsâ€â€the ones whose future depends on it. Created by major international corporations in America, Common Core State Standards (Engel) are anything but individualized to each state. These standards were designedRead MoreIs Common Core Really Unacceptable For Our Children?1272 Words  | 6 PagesComposition 25 March 2016 Is Common Core Really Unacceptable for Our Children? At New Bern High School, Charlie Bernthal, a freshman, sits in a class room instructed by Common Core standards. It will take one of Charlie’s teachers six minutes to demonstrate the various methods to complete a simple multiplication problem, such as 63 x 24. Students are taught to use arrays, lattice, partial product methods, and eventually the traditional U.S. customary method. The Common Core standards happen to be a bigRead MoreThe Common Core State Standards Essay1433 Words  | 6 Pageswith your life? The Common Core State Standards (CCSS) not only standardizes education, but it makes comprehension and intricate tool of the learning process. When it comes to American public education, the diagnosis has been offered that our schools suffer from a lack of consistent standards from coast to coast about what our kids should leave school knowing. The fix that has been adopted in a number of states in the last few years is a set of standards called the Common Core State St andards (CCSS)
Tuesday, December 24, 2019
Puritanism and Pragmatism Essay - 705 Words
Although they lived on the same continent, John Winthrop and Benjamin Franklin lived in very different worlds. These men are similar in some respects, but overwhelmingly they are different. For example, John Winthrop and Benjamin Franklin can be considered leaders in their time frame. Winthrop led the Puritans; Franklin led his country to war. Both men also possessed many of the same virtues such as patience and work ethic. Despite these similarities, John Winthrop and Benjamin Franklin had a different style of living and a different philosophy of life. These differences are most notable in regards to religion, economics, and science. nbsp;nbsp;nbsp;nbsp;nbsp;Perhaps the greatest difference between Winthrop and Franklin was their†¦show more content†¦Franklin’s view of religion was not, â€Å"the worship of God or even salvation, but humankind’s well-being on earth†(57). Certainly, the religious philosophies of Winthrop and Franklin contrasted greatly. nbsp;nbsp;nbsp;nbsp;nbsp;Another difference between these two men was their views on money. The economic growth of the region contributed to the downfall of Puritanism and the overall change of Boston. Nash and Graves write, â€Å"The ninety years that separated Winthrop’s Boston from Franklin’s had witnessed a gradual erosion of spiritual energies. The initial New England ideal of a closely knit, covenanted community proved difficult to maintain in the face of economic growth†(52). The region began to grow not only in population, but also in prosperity. The Puritans were expected to support the church by giving money to their ministers. The later generations born in Massachusetts Bay were more interested in keeping their wealth than fearing the wrath of God. New England merchants were accused of making too much money; they began to want relief and freedom from â€Å"the straitjacket of Puritanism.†The life of Benjamin Franklin is a typically rags-to-ric hes story. He knew that hard work would pay off in the end, and â€Å"by the age of forty-two he had accumulated sufficient wealth to reach his goal of the ‘free and easy life’†(54). Unlike Winthrop, Franklin believed that the money one earns is rightfully his own. Winthrop’s and Franklin’s economicShow MoreRelatedPuritanism and Pragmatism Essay728 Words  | 3 Pagesto establish Winthrops city upon a hill, was the need for the people to obey their governors and for the governors to obey God. If they did, God would adopt and protect the wilderness colony as He had the ancient Jews (Nash Graves 31). Puritanism reflects the notion of pre-destination, indoctrinated by Calvinism, in which there are only two kinds of people: the elect and the non-elect. The elect were the people, usually ministers and high-ranking officers, who have been chosen by God toRead MoreFranklin: Puritan or Enlightenment? Essay868 Words  | 4 Pageslove work for man# 161;#175;s salvation, but as for man. All he could do (if ever there was anything he could do) was to worship the Almighty and hope had been handed down and been very much alive on the contrary. It#161;#175;s safe to say that Puritanism was still much prevailing at that time and even the enlightenment thinkers themselves carried much the puritan belief. Analysis The Autobiography of Benjamin Franklin represented most of the enlightenment ideas of his. However, it also includesRead MoreThe American Culture : Key Values10736 Words  | 43 PagesThe American Culture Some Key Values †¢ Individuality †¢ Results orientation †¢ Pragmatism †¢ Direct communication style Greetings and Goodbyes For most Americans a smile and verbal greeting are appropriate. In a business context, however, a firm handshake is used. Weak handshakes can be perceived as a sign of weakness. It is likely the handshake will be brief. Men usually wait for women to offer their hand before shaking. Also, direct eye contact is also appreciated. Americans tend to dislike over-formalised
Sunday, December 15, 2019
Annie Leibovitz Biography and Image Sample Analysis Free Essays
Annie Leibovitz is a famous American portrait photographer and is best known for taking extraordinary and yet unique photos of celebrities. She is one of the most demanded photographer for celebrity pictures and became a celebrity herself that way. Most of the photographs she taken have been featured mostly in magazines such as Rolling Stones, Vanity Fair and Vogue. We will write a custom essay sample on Annie Leibovitz Biography and Image Sample Analysis or any similar topic only for you Order Now Leibovitz has always been interested in the arts since a young age. Her mother was a dance instructor and influenced her to take dance classes not only from her, but from many other teachers. In high school she focused in music. She specialized in the guitar and wrote numerous songs, eventually becoming the head of her schools’ folk sing club. When she attended university however, she took an interest in visual arts and considered being a painting instructor as a career. It wasn’t until her family was stationed in the Philippines (her father was an Air Force lieutenant colonel) and a trip down Japan, that she was awestruck by the wonderment of photography. When she went back to school, she took night classes for photography. â€Å"A thing that you see in my pictures is that I was not afraid to fall in love with these people.†– Annie Leibovitz. This quote is a little look of how she sees her images, and how much she loves what she takes. Indirectly she also means that we should love what we take pictures of because what’s the point of making others like a photograph you don’t like. Photograph One â€Å"Where Romance is Celebrated†(2009) This is a photograph featuring Zac Efron as Prince Philip and Vanessa Hudgens as Princess Aurora in the Disney film, Sleeping Beauty, recreating the awakening kiss scene. This is one of the many photographs Leibovitz took for Disney Parks â€Å"What will you Celebrate?†campaign portraying highlight movie moments of different Disney animations. The atmosphere of the photograph is enchanting and the gesture of the two faces together is quite romantic. The costumes and make up enhances the features of the models, making them look too perfect. The dark background and roses make the photo also very surreal; almost fairy tale-like. In this photograph the roses and the bed frames around Efron and Hudgens to make emphasis on them together. Leibovitz also uses Rule of Thirds to make their faces the centre of interest. She uses artificial lighting above them making an angelic effect and intensely shines on the princess’s face, making her complexion paler thus contrasting with the dark background. Photograph Two â€Å"John Lennon and Yoko Ono†(1980) In this photograph is the last photograph ever taken of John Lennon embracing Yoko Ono naked on a bed before he was assassinated. It is an intimate moment between the two; holding each other tenderly while he’s giving her a kiss displays their deep love for one another. The bareness and position he is in also displays the vulnerability of human passion. The one evident compositional element is making John Lennon the centre of interest, by making the eye focus on him because he’s curled up in a ball or fetal position. Also Yoko’s black clothing contrasts Lennon’s light skin. Leibovitz uses natural lighting, but since this is on of her earlier photographs the lighting is nothing to creative and simple. Conclusion and Legacy In the being the majority of her images were in black and white because of her lack of education, but later self taught herself about colour development and uses that more often. Leibovitz approach to taking her images is unexpected and out of the box; one never really knows what her next piece will turn out. She captures her effects with artificiality, flair and outrageousness that makes her artwork different from other portrait photographers. Generally she doesn’t really care about other’s opinions on how to take photos and often gets in trouble by the media by doing things that might offend other people. But all in all, we should admire her genius as a photographer and her â€Å"risk taking†attitude on how to interact with her subjects and audience. I first got interested in Leibovitz because of the Miley Cyrus incident and the work we went over in class, she truly is fascinating in how she see celebrities in such unusual poses. Out of the two photographs that I chose in this essay, the one I like the most is â€Å"Where Romance is Celebrated†because the Disney series are my favorite works by her. I just can’t help loving and reminiscing my childhood. How to cite Annie Leibovitz Biography and Image Sample Analysis, Essay examples
Saturday, December 7, 2019
Accounting Principle and These Problems
Questions: Problem 1: Income Statement The financial controller for Red Rider Sports Ltd was stranded in the Philippines because of a recent typhoon. Their new financial accountant had to prepare financial statements for the fiscal year ending 30 June 2014 for management. Below is a draft of the income statement prepared by the financial accountant. Red Rider Sports Ltd Income Statement Sales 2,550,500 Expenditures and Costs Cost of Goods Sold 1,020,200 Advertising Expense 127,000 Bank Service charges 2,200 Auto Truck Expense 6,200 Salaries Wages Expense 850,000 Credit Card Discount Expense 49,000 Depreciation Expense 10,000 Dividends Paid 25,000 Telephone Expense 7,200 Travel Expense 5,500 Utilities Expense 16,800 Office Expense 7,800 General Liability Insurance 14,200 Purchase Discounts 40,800 Rent Expense 60,000 Repairs Maintenance 4,800 Supplies Expense 2,400 Sales Returns 76,000 Sales Discounts 100,500 Total Expenses and Costs 2,425,600 Profit from Operations 124,900 The individual amounts above are correct; however, some of the amounts are not reported correctly. The income statement was not acceptable per management and they sent the draft to you for editing. Required:a. Prepare an appropriate income statement for the year ending 30 June 2014. Include percentages for each line item based on gross sale.b. Compare your income statement with the draft and explain the differences to management.c. If Red Rider Sports Ltd credit card fee is normally 2.2% credit card sales, what were the dollar amounts of their (1) cash sales and (2) their credit card sales? Problem 2. Depreciation Tong Manufacturing Ltd. started in Jan 2011, and has a fiscal year end of 30 June. The new CFO of Tong Manufacturing needs an updated depreciation schedule following the format show below. The information is needed in this format to compare with old depreciation software and to input your data into the new software. The format and the list of depreciable assets are on the following page. Your calculations will also be used as supporting schedules for the year-end financial audit beginning in July of 2014 for fiscal year ending 30 June 2014. Tong Manufacturing Ltd purchased machine Model 502 on 1 October 2012. The machine was not ready for full production until 1 January 2013. Information that may be needed for your depreciation calculations is as follows: Machinery 502: Purchase Price 90,000 Shipping in 7,500 GST 9,000 Set up Preparation 2,600 Set up Costs 12,000 Trial run costs 3,500 Interest cost during set up 400 Residual value 10,000 Repair damage during installation 3,500 Estimated useful life: 8 years or 50,000 units Units of production Year: Jan-June 2013 3500 units Units of production 2013-14 8500 units Residual value: $ 10,000 Machinery 501: Estimated useful life: 8 years or 24,000 units Units of production 2011 2,000 units 2011-12 4,000 units 2012-13 3,500 units 2013-14 3,500 Residual value: $ 3,000 Required:a. Prepare a worksheet in good form showing the capitalised cost of Machine 502 and explanations for any amounts you did not use.b. Prepare a supporting worksheet with your calculations for each asset on the depreciation schedule to show the CFO how your calculations were prepared. Show the depreciation calculations for each asset for each fiscal year. (You must show how you calculated the reclining balance rates.)c. Create and complete the depreciation schedule with the numbers from your supporting worksheets. Tong Manufacturing Ltd Depreciation schedule for fiscal year 2013-2014 Cost Prior Prior Year Deprec. Deprec Current Yr Asset Description Date Basis Residual Accum. Book Value Life Yrs Method Deprec. Value Deprec. Carry Amt or unit Expense Building 1 Jan 2011 550,000 100,000 20 SL Land 1 Jan 2011 190,000 5 desks 1 Jan 2011 7,500 - 20 SL 5 computers/monitors 1 Jan 2011 6,000 900 6 RB 1 computer server 1 Jul 2011 2,500 375 6 RB Server Cabinet 1 Jul 2011 1,500 - 10 SL Machinery 501 1 Jan 2011 45,000 3,000 24,000 UOP 3 desks 1 Jul 2012 4,800 - 20 SL 5 chairs 1 Jul 2012 1,250 - 10 SL 3 computers 1 Jul 2012 3,600 540 6 RB Reception Desk 1 Jul 2012 4,500 - 10 SL 2012 Nissan delivery Van 1 Jul 2012 46,750 5,000 6 RL Machinery 502 10,000 UOP Totals 863,400 119,815 SL = straight line; RB = reducing balance; UOP = units of production Problem 3. Loan Amortisation WXYZ Ltd has purchased a 2014 Nissan delivery truck. The accounting department needs to record the monthly principal payments and interest expense. The fiscal year end for WXYZ Ltd is 30 June. Information from the dealers sales ticket: Base Price: 65,000 Rear Tow bar: 400 Heavy Duty Front bumper: 1,500 Company Name printed on the side 600 Navigation System Stereo 935 Alarm System 235 GST 6,867 Total 75,537 Months 60 Interest rate: 5% annually Interest calc: monthly Monthly Payment Purchase date: 1 September 2014 First Payment due: 1 October 2014 Final Payment: 1 September 2019 Fiscal year end: 30 June Down Paymen $ 10,000 Amount Financed Required:a. Calculate the amount needs to be capitalised?b. Calculate the amount that needs to be financed?c. Prepare the journal entry to record the purchase of the truck.d. Create an amortisation schedule that shows each monthly payment. Include the principal and the interest portions of each payment and the ending balance of the loan after each payment. Also, include the amount of principal, interest, total payments for each fiscal year. e. Create the monthly depreciation entry using reducing-balance method so your staff can record depreciation expense each month. Expected residual value of the truck is $7,000 and has an expected useful life is 8 years. Show your complete calculation and round to the nearest whole dollar. Answers: Problem 1. Part a Red Rider Sports Limited Income Statement for the Year Ended 30 June, 2014 Particulars Amount Percentage Gross Sales $25,50,500 100.00% Sales Returns -$76,000 -2.98% $24,74,500 97.02% Cost of Goods Sold: Cost of Goods Sold $10,20,200 40.00% Purchase Discounts -$40,800 -1.60% Salary Wages Expense $8,50,000 33.33% Utilities Expense $16,800 0.66% $18,46,200 72.39% Gross Profit $6,28,300 24.63% General Admin Expenses: Rent $60,000 2.35% Auto Truck Expense $6,200 0.24% Telephone Expense $7,200 0.28% Travel Expense $5,500 0.22% Office Expense $7,800 0.31% General Liability Insurance $14,200 0.56% Repair Maintenance $4,800 0.19% Supplies Expense $2,400 0.09% Depreciation $10,000 0.39% $1,18,100 4.63% Selling Distribution Expenses: Advertising $1,27,000 4.98% Sales Discounts $1,00,500 3.94% $2,27,500 8.92% Finance expenses: Bank Service Charges $2,200 0.09% Credit Card Discount $49,000 1.92% $51,200 2.01% Total Expenses $3,96,800 15.56% Net Profit $2,31,500 9.08% Dividend Paid $25,000 0.98% Retained Earnings $2,06,500 8% Part b The net profit as per draft income statement is $124,900 whereas it is $231,500 as per correct income statement. The Junior Accountant has treated purchase returns and Dividend as expenses. Purchase return is required to be deducted from cost of goods sold and dividend is appropriation of income and not expense. Therefore, these items cannot be treated as expense. Moreover, the junior accountant has not classified expenses according to function. It is necessary for better understanding of the financial results of the company. Part C Credit Card Discount is $49,000 Credit Card Fees 2.20% Credit Card Sales (i) $22,27,273 Total Sales $24,74,500 Cash Sales (ii) $2,47,227 Problem 2 Part a Tong Manufacturing Ltd Calculation of Capitalized Cost of Machine 502 Particulars Amount Remarks Purchase Price $90,000 Basic Purchase Price Shipping $7,500 Cost of Asset to bring its intended use GST $9,000 Part of Purchase Price Setup Preparation $2,600 Cost of Asset to bring its intended use Setup Costs $12,000 Cost of Asset to bring its intended use Trial Run cost $3,500 Cost of Asset to bring its intended use Interest cost $400 Cost of Asset to bring its intended use Repairing $0 not related to capitalization Capitalized Cost $1,25,000 Part B Depreciation schedule for fiscal year 2010-2011 Asset Description Date Cost Basis Residual Value Prior Accum. Depreciation Prior BookValue Carry Amount Depreciable LifeYrs or Units Depreciation Method Current Year Depreciation Expense Building 01-Jan-11 $5,50,000 $1,00,000 $0 $0 20 SL $11,250.00 Land 01-Jan-11 $1,90,000 $0 $0 $0 0 0 $0.00 5desks 01-Jan-11 $7,500 - $0 $0 20 SL $187.50 5 computers/ monitors 01-Jan-11 $6,000 $900 $0 $0 6 RB $813.00 Machinery 501 01-Jan-11 $45,000 $3,000 $0 $0 24,000 UOP $3,500 Totals $7,98,500 $1,03,900 $0 $0 $15,751 Depreciation schedule for fiscal year 2011-2012 Asset Description Date Cost Basis Residual Value Prior Accum. Depreciation Prior BookValue Carry Amount Depreciable LifeYrs or Units Depreciation Method Current Year Depreciation Expense Building 01-Jan-11 $5,50,000 $1,00,000 $11,250 $5,38,750 20 SL $22,500.00 Land 01-Jan-11 $1,90,000 $0 $0 $1,90,000 0 0 $0.00 5desks 01-Jan-11 $7,500 $0 $188 $7,313 20 SL $375.00 5computers/ monitors 01-Jan-11 $6,000 $900 $813 $5,187 6 RB $1,405.68 1computerserver 01-Jul-11 $2,500 $375 $0 $2,500 6 RB $677.50 Server Cabinet 01-Jul-11 $1,500 $0 $0 $1,500 10 SL $150.00 Machinery 501 01-Jan-11 $45,000 $3,000 $3,500 $41,500 24,000 UOP $7,000 Totals $8,02,500 $1,04,275 $15,751 $7,86,750 $32,108 Depreciation schedule for fiscal year 2012-2013 Asset Description Date Cost Basis Residual Value Prior Accum. Depreciation Prior BookValue Carry Amount Depreciable LifeYrs or Units Depreciation Method Current Year Depreciation Expense Building 01-Jan-11 $5,50,000 $1,00,000 $33,750 $5,16,250 20 SL $22,500.00 Land 01-Jan-11 $1,90,000 $0 $0 $1,90,000 0 0 $0.00 5desks 01-Jan-11 $7,500 $0 $563 $6,938 20 SL $375.00 5computers/monitors 01-Jan-11 $6,000 $900 $2,219 $3,781 6 RB $1,024.74 1computerserver 01-Jul-11 $2,500 $375 $678 $1,823 6 RB $493.90 Server Cabinet 01-Jul-11 $1,500 $0 $150 $1,350 10 SL $150.00 Machinery501 01-Jan-11 $45,000 $3,000 $10,500 $34,500 24,000 UOP $6,125 3desks 01-Jul-12 $4,800 $0 $0 $4,800 20 SL $240.00 5chairs 01-Jul-12 $1,250 $0 $0 $1,250 10 SL $125.00 3computers 01-Jul-12 $3,600 $540 $0 $3,600 6 RB $975.60 Reception Desk 01-Jul-12 $4,500 $0 $0 $4,500 10 SL $450.00 2012 Nissan delivery Van 01-Jul-12 $46,750 $5,000 $0 $46,750 6 RL $14,539.25 Machinery502 01-Jan-13 $1,25,000 $10,000 $0 $1,25,000 50000 UOP $8,050 Totals $9,88,400 $1,19,815 $47,859 $9,40,541 $55,048 Part C Depreciation schedule for fiscal year 2013-2014 Asset Description Date Cost Basis Residual Value Prior Accum. Depreciation Prior BookValue Carry Amount Depreciable LifeYrs or Units Depreciation Method Current Year Depreciation Expense Building 01-Jan-11 $5,50,000 $1,00,000 $56,250 $4,93,750 20 SL $22,500.00 Land 01-Jan-11 $1,90,000 $0 $0 $1,90,000 0 0 $0.00 5desks 01-Jan-11 $7,500 $0 $938 $6,563 20 SL $375.00 5computers/monitors 01-Jan-11 $6,000 $900 $3,243 $2,757 6 RB $747.03 1computerserver 01-Jul-11 $2,500 $375 $1,171 $1,329 6 RB $360.05 Server Cabinet 01-Jul-11 $1,500 $0 $300 $1,200 10 SL $150.00 Machinery501 01-Jan-11 $45,000 $3,000 $16,625 $28,375 24,000 UOP $6,125 3desks 01-Jul-12 $4,800 $0 $240 $4,560 20 SL $240.00 5chairs 01-Jul-12 $1,250 $0 $125 $1,125 10 SL $125.00 3computers 01-Jul-12 $3,600 $540 $976 $2,624 6 RB $711.21 Reception Desk 01-Jul-12 $4,500 $0 $450 $4,050 10 SL $450.00 2012 Nissan delivery Van 01-Jul-12 $46,750 $5,000 $14,539 $32,211 6 RL $10,017.54 Machinery502 01-Jan-13 $1,25,000 $10,000 $8,050 $1,16,950 50000 UOP $19,550 Totals $9,88,400 $1,19,815 $1,02,907 $8,85,493 $61,351 Problem 3 Part a calculation of capitalization amount Particulars Amount Remarks Base Price $65,000 Purchase Price Rear Toolbar $400 Accessories - Part of Truck Heavy Duty Front Bumper $1,500 Accessories - Part of Truck Company Name Plate $0 not required Navigation System $935 Accessories - Part of Truck Alarm System $235 Accessories - Part of Truck GST $6,867 Tax Capitalization Amount $74,937 Part b Calculation of Finance Amount Total Costs $75,537 Down Payment $10,000 Finance Amount $65,537 Part c Delivery Truck A/c Dr $74,937 Delivery Truck Maintenance A/c Dr $600 To Accounts Payable $75,537 (Being Delivery Truck Purchased) Part d Finance Amount $65,537 Finance Months 60 Interest Per Month 0.42% Monthly Installment $1,237.00 Repayment Schedule Month Opening Balance Interest Instalment Amount Principal Repayment Closing Balance Oct-14 $65,537 $273 $1,237 $964 $64,573 Nov-14 $64,573 $269 $1,237 $968 $63,605 Dec-14 $63,605 $265 $1,237 $972 $62,633 Jan-15 $62,633 $261 $1,237 $976 $61,657 Feb-15 $61,657 $257 $1,237 $980 $60,677 Mar-15 $60,677 $253 $1,237 $984 $59,693 Apr-15 $59,693 $249 $1,237 $988 $58,705 May-15 $58,705 $245 $1,237 $992 $57,713 Jun-15 $57,713 $240 $1,237 $997 $56,716 F.Y. 2014-15 $2,312 $11,133 $8,821 Jul-15 $56,716 $236 $1,237 $1,001 $55,715 Aug-15 $55,715 $232 $1,237 $1,005 $54,710 Sep-15 $54,710 $228 $1,237 $1,009 $53,701 Oct-15 $53,701 $224 $1,237 $1,013 $52,688 Nov-15 $52,688 $220 $1,237 $1,017 $51,671 Dec-15 $51,671 $215 $1,237 $1,022 $50,649 Jan-16 $50,649 $211 $1,237 $1,026 $49,623 Feb-16 $49,623 $207 $1,237 $1,030 $48,593 Mar-16 $48,593 $202 $1,237 $1,035 $47,558 Apr-16 $47,558 $198 $1,237 $1,039 $46,519 May-16 $46,519 $194 $1,237 $1,043 $45,476 Jun-16 $45,476 $189 $1,237 $1,048 $44,428 F.Y. 2015-16 $2,556 $14,844 $12,288 Jul-16 $44,428 $185 $1,237 $1,052 $43,376 Aug-16 $43,376 $181 $1,237 $1,056 $42,320 Sep-16 $42,320 $176 $1,237 $1,061 $41,259 Oct-16 $41,259 $172 $1,237 $1,065 $40,194 Nov-16 $40,194 $167 $1,237 $1,070 $39,124 Dec-16 $39,124 $163 $1,237 $1,074 $38,050 Jan-17 $38,050 $159 $1,237 $1,078 $36,972 Feb-17 $36,972 $154 $1,237 $1,083 $35,889 Mar-17 $35,889 $150 $1,237 $1,087 $34,802 Apr-17 $34,802 $145 $1,237 $1,092 $33,710 May-17 $33,710 $140 $1,237 $1,097 $32,613 Jun-17 $32,613 $136 $1,237 $1,101 $31,512 F.Y. 2016-17 $1,928 $14,844 $12,916 Jul-17 $31,512 $131 $1,237 $1,106 $30,406 Aug-17 $30,406 $127 $1,237 $1,110 $29,296 Sep-17 $29,296 $122 $1,237 $1,115 $28,181 Oct-17 $28,181 $117 $1,237 $1,120 $27,061 Nov-17 $27,061 $113 $1,237 $1,124 $25,937 Dec-17 $25,937 $108 $1,237 $1,129 $24,808 Jan-18 $24,808 $103 $1,237 $1,134 $23,674 Feb-18 $23,674 $99 $1,237 $1,138 $22,536 Mar-18 $22,536 $94 $1,237 $1,143 $21,393 Apr-18 $21,393 $89 $1,237 $1,148 $20,245 May-18 $20,245 $84 $1,237 $1,153 $19,092 Jun-18 $19,092 $80 $1,237 $1,157 $17,935 F.Y. 2017-18 $1,267 $14,844 $13,577 Jul-18 $17,935 $75 $1,237 $1,162 $16,773 Aug-18 $16,773 $70 $1,237 $1,167 $15,606 Sep-18 $15,606 $65 $1,237 $1,172 $14,434 Oct-18 $14,434 $60 $1,237 $1,177 $13,257 Nov-18 $13,257 $55 $1,237 $1,182 $12,075 Dec-18 $12,075 $50 $1,237 $1,187 $10,888 Jan-19 $10,888 $45 $1,237 $1,192 $9,696 Feb-19 $9,696 $40 $1,237 $1,197 $8,499 Mar-19 $8,499 $35 $1,237 $1,202 $7,297 Apr-19 $7,297 $30 $1,237 $1,207 $6,090 May-19 $6,090 $25 $1,237 $1,212 $4,878 Jun-19 $4,878 $20 $1,237 $1,217 $3,661 F.Y. 2018-19 $570 $14,844 $14,274 Jul-19 $3,661 $15 $1,237 $1,222 $2,439 Aug-19 $2,439 $10 $1,237 $1,227 $1,212 Sep-19 $1,212 $5 $1,237 $1,212 $0 F.Y. 2019-20 $30 $3,711 $3,661 Grand Total $8,663 $74,220 $65,537 Part e Cost of Truck $74,937 Residue Value $7,000 Useful Life 8 Purchase Date 01-09-2014 Year End Jun-30 Depreciation for FY 2014-15 $15,987 Depreciation for FY 2015-16 $15,091 Depreciation for FY 2016-17 $11,228 Depreciation for FY 2017-18 $8,354 Depreciation for FY 2018-19 $6,215 Depreciation for FY 2019-20 $4,624 Depreciation for FY 2020-21 $3,440 Depreciation for FY 2021-22 $2,560 Year Particulars Debit Credit 2014-15 Depreciation Expense $15,987 To Accumulated Depreciation $15,987 (Being Depreciation Expense recorded) 2015-16 Depreciation Expense $15,091 To Accumulated Depreciation $15,091 (Being Depreciation Expense recorded) 2016-17 Depreciation Expense $11,228 To Accumulated Depreciation $11,228 (Being Depreciation Expense recorded) 2017-18 Depreciation Expense $8,354 To Accumulated Depreciation $8,354 (Being Depreciation Expense recorded) 2018-19 Depreciation Expense $6,215 To Accumulated Depreciation $6,215 (Being Depreciation Expense recorded) 2019-20 Depreciation Expense $4,624 To Accumulated Depreciation $4,624 (Being Depreciation Expense recorded) 2020-21 Depreciation Expense $3,440 To Accumulated Depreciation $3,440 (Being Depreciation Expense recorded) 2021-22 Depreciation Expense $2,560 To Accumulated Depreciation $2,560 (Being Depreciation Expense recorded)
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