ACCOUNTING SYSTEM INSIGHTS

AIS – Final Study Chapter Highlights Chapter 1 – ACCOUNTING SYSTEM INSIGHTS 1. Enterprise system – A system that supports business activities throughout the enterprise, including inputs, processing, and outputs 2. Integrated enterprise system – Shares data across functional areas within the enterprise 3. Business processes – Related activities performed by an enterprise to create value by transforming input into output 4.Value chain – An organizing framework for business processes, beginning with vendors and ending with customers Baseline accounting system – A model that provides an enterprise-wide view of the firm`s accounting system 1. Transaction cycles – Accounting transactions related to specific business processes (1) Purchasing cycle – Transactions related to purchasing items from vendors (2) Payroll cycles – Transactions with employees (3) Sales cycle – Exchange or transactions between an enterprise and its customers 2.Vendors module – A module related to purchasing goods and services 3. Customers module – A module related to selling the customer a product or service 4. Employee module – A module related to the payroll cycle 5. Banking module – A module that involves cash received and cash paid 6. Financial module – A module that includes adjusting and correcting entries (1) Adjusting entries – Entries to bring accounts up to date at year end (2) Correcting entries – Entries to correct errors (3) Closing entries – Zeros out income and expense accounts at year end 7.Reports module – A module that relates to output from the accounting system (1) Financial reports – Reports that include a company`s income statement, balance sheet, and statement of cash flows (2) Tax reports – Reports used when filling federal, state, and local returns (3) Management reports – Reports prepared to assist managers in making decisions (4) Sustainability reports – Reports used to evaluate an enterprise`s sustainability performance What is the importance and value of information as an asset? Today, the value of information assets for some business exceeds the value of other assets, such as land and buildings What is the role of the accounting system within the larger enterprise system? * The accounting system spans the entire value chain of an enterprise, tracking transaction information from the purchase of items from vendors through the sale of products or services to customers. Business processes are associated with the related accounting transactions known as transaction cycles. Also read  Modules 9 & 10The purchasing cycle consists of employee and payroll transactions. The sales cycle involves exchanges or transactions between an enterprise and its customers. In addition to the accounting system, other modules or subsystem can include supply chain management (SCM), operations/production system (OPS), human resource management (HRM), and customer relationship management (CRM). What are the database essentials that today’s accounting professional needs to know? 1) A field is a piece of data, such as customer first name (2) A record is a collection of related fields, such as a customer record (3) A table is a collection of related records, such as a CUSTOMER table (4) A database is a collection of related tables, such as an accounting database (5) A database form is a computer-based form for entering data into the database (6) A database query is used to extract data from a database, such as searching for a customer’s account balance. (7) A dat abase report is a computer-based output to display What are the SDLC (Software Development Life Cycle) phases? The system development life cycle organizes the activities involved in developing a new system into the following six distinct phases: (1) Plan the system project including scheduling, budgeting, and staffing (2) Analyze the new system requirements, such as what reports are required and what data needs to be collected by the system (3) Design business processes and databases for the new system (4) Build/buy and test databases and computer programs for the new system (5) Install new IT hardware, software, and databases 6) Deploy the new system, using the system on an ongoing basis and maintaining and updating it as necessary. Why is it important to safeguard information assets? * To protect information assets, organizations implement security and controls to prevent fraud, unauthorized access, modification, destruction, or disclosure. Internal control is the set of policies and procedures enterprises use to safeguard assets, including information assets, and to prevent and detect errors. What are the three functions of an accounting system in today’s business environment? 1) Collecting, recording, and storing financial and accounting data (2) Providing financial analytics and business intelligence for improved decision making and business performance (3) Safeguarding information assets stored in accounting systems using security, controls, and risk management Chapter 2 – ACCOUNTING DATABASES 1. Operational database – Databases used to store data related to business operations and transactions 2. Data warehouse – Stores data from a variety of sources and is used for business intelligence 3. Database administrator (DBA) – Responsible for managing the enterprise’s databases 4.Intersection table – Placed at the junction of two tables to eliminate a many-to-many relationship 5. Composite primary key – Used when more than one field is required to uniquely identify a record 6. Normalization – A process for removing database anomalies or problems 7. Database integrity – Ensures that the database contains accurate, valid data Rule 1: Entity integrity Each record in the database must have a unique identifier. No two records in the database can have the same primary key value. Rule 2: Primary key integrity The primary key value cannot be null (empty).Rule 3: Domain integrity The field values must be from a pre-defined domain. Rule 4: Referential integrity Data referenced and stored in related tables must be consistent across the database. DBMS is a software used to (1) Create database tables (2) Transfer data from the accounting software to the database (3) Update data in the database (4) Delete data from the database (5) Sort database tables (6) Run queries What data is stored in accounting databases? * Organizations store data about assets, liabilities, operations, tran sactions, employees, customers, vendors, and more in databases.Accounting databases needs to be well structured, redundancy-free, consistent, and current What are the three tiers in accounting system architecture? (1) Database tier: The back-end accounting database stores accounting data in database tables. A back-end database management system (DBMS) sorts, stores, inserts, updates, and deletes accounting data and runs queries (2) Application tier: Accounting software applications interact with the DBMS to access the back-end accounting database (3) User tier: The user tier consists of the interface appearing on the accountant’s computer screen.The user interface consists of database forms and reports. What are enterprise databases? * Enterprise databases used by an enterprise for business purposes can be considered as one of two types: internal databases or external databases (1) Internal databases are databases in which the data belongs to the organization. Internal databa ses consist of two varieties: operational databases and data warehouses. Operational databases, such as an accounting database, store enterprise transactions. Data warehouses store data from a variety of sources. 2) External databases are databases containing data collected by other organizations. What problems can result from poorly designed databases? * Poorly designed databases may contain database problems or anomalies, such as problems with inserting, updating, and deleting data. This can result in inaccurate, unreliable accounting data. * Three types of database anomalies (problems) are DUI: Deletion, Update, Insertion What are the steps used to build an accounting database? (1) Identify and build database tables (2) Identify and enter fields in each database table (3) Select the primary key for each table 4) Identify and build relationships among database tables, removing any many-to-many relationships by creating intersection tables Chapter 3 – ACCOUNTING INTERFACE 1. Graphical User Interface (GUI) – User interface containing images and icons 2. Data validation – Tools used to minimize data entry errors, such as drop-down lists 3. Real-time reports – Reports that provide up-to-the-minute data without a time lag 4. Live reports – Reports that provide up-to-the-minute data continuously 5. Structured query language (SQL) – Code used to search and retrieve data 6.Query Builder Tools – Streamlines query development What is the role of the accounting system interface? * The accounting system user interface plays an important role in entering accounting data and retrieving accounting information. The accountant views the interface on the screen, and the RDBMS and database are behind the screen. The accounting software interface interacts with the RDBMS using database forms, queries, and reports. Features of a well-designed interface include user-friendly, effortless navigation, and customizable preferences. Wha t is the role of database forms? Database forms are commonly used to input data into accounting system. The database forms are frequently designed to look like commonly used and familiar items, such as an invoice or a check. What is the role of database reports? * The output of the accounting system is typically displayed in a report format. The report displayed on the user’s computer screen is actually a database report that is formatted to meet accounting requirements. The database report uses information from the database to populate the report. What is the role of database queries? * One component of the user interface is retrieval or query.Sometimes the interface will call this a search and provide a form where the search question can be entered. In other instances, a query may be run to prepare a report, retrieving data from the database to enter into the database report that appears on the user’s computer screen. Well-designed database forms are designed to save time and minimize data entry errors. A few general guidelines for database form design include the following: (1) Enter data once (2) Use data validation (3) Enable auto entry (4) Mirror paper forms (5) Design user-friendly forms (6) Implement appropriate security Chapter 4 – ACCOUNTING SYSTEMS AND B.PROCESSES 1. Data flow diagrams (DFDs) – a technique used to document business processes using agent, event, data store, and data flow symbols 2. Data flows – shows how data enter, moves, and exits a system 3. Data stores – a database table represented by an open rectangle 4. Events – a process represented by a rounded rectangle 5. Agents – a person or department represented by a square symbol 6. External agent – an agent outside the enterprise 7. Internal agent – employees within the organization 8. Event-agent-database (EAD) table – each row in this table corresponds to an event in a DFD 9.DFD Fragment – a DFD of a single event 10. Black hole – a DFD error that occurs when data goes into a process but no data exists 11. Gray hole – a DFD error that occurs when the input data does not correspond to the output data 12. Miracle – a DFD error that occurs when there is no input to a process The approach to reading a DFD is to use the following four steps (1) Identify the agents (internal and external) (2) Identify events (3) Identify database tables (4) Trace the data flows How are accounting systems developed today? * Today, most accounting systems are developed in two stages.First, baseline accounting software is selected. Then the accounting software is customized to meet the enterprise’s specific needs. How is customization of accounting systems documented? * Customizing an accounting system involves documenting the specific needs of the enterprise using data flow diagrams to provide a detailed view of the enterprise’s business processes. Each module of the b aseline model can be customized to meet the enterprise’s needs. Additional modules might also be needed to provide the required customization, such as a production module to track manufacturing costs.Chapter 5 – BUSINESS PROCESSES 1. Gap Analysis refers to analyzing the gap between the baseline modules and the customization required to meet enterprise-specific needs. 2. Big Bang refers to when all system modules are built and implemented for the entire enterprise at the same time. 3. Stages refers to when modules or locations for a new system are built and implemented stage by stage instead of all at once. How are business processes documented? * The baseline accounting system can be customized using data flow diagrams (DFDs) to document the enterprise’s business processes.What is gap analysis? * A gap analysis identifies the gap between the selected baseline system, such as SAP, and the customization required by the specific enterprise. What is the difference b etween the big bang approach and stages approach to customization? * The two approaches to customization are big bang and stages. The big bang approach is used when all the modules are built and implemented for the entire enterprise at the same time. The stages approach involves completing modules or locations stage by stage instead of all at once. What is a workflow management system? Workflow management systems automate workflow by automatically forwarding the electronic document to the next step in the business process. Chapter 6 – INTEGRATED ENTERPRISE SYSTEMS 1. Order-to-cash – corresponds to the sales cycle 2. Procure-to-pay – corresponds to the purchasing cycle 3. Spaghetti code – programming code used to connect stand-alone systems 4. Three-tier architecture – when an enterprise system uses layers of IT components: enterprise database, application, and client computers 5. Firewall – software programs on a router that monitor network traffic 6.Business process management (BPM) – transforming business processes to improve efficiency Top Reasons for Failed ERPs include the following: (1) Unrealistic budget. Underestimated costs. Overestimated benefits. (2) Unrealistic schedule. Not enough time allowed for project completion. (3) Not a good fit. User requirements are not net. Baseline system not a good fit with business processes. (4) Too much change. Failure to educate employees on changes to expect. Lack of adequate change management. (5) Lack of project champion at the top. Commitment by top management is lacking to champion the project.What are advantages of an integrated enterprise system? * The integrated enterprise system offers many advantages over the functional silo approach to enterprise systems. The accounting functions are integrated into the larger enterprise system, permitting accounting to share data with other functional areas and better coordinate activities. What are challenges associated with an integrated enterprise system? * Challenges of an integrated enterprise system include business processes that may need to be redesigned and managing the changes required by the new system. How is data entered in an integrated enterprise system? Database forms that relate to business process activities permit users to enter data once into the IES and have the data shared throughout the enterprise, eliminating the need for different functional areas to rekey the same data. How does an integrated enterprise system relate to the accounting system? * Integrated enterprise system use a modular approach that is consistent with the baseline accounting system model. The basic module names may vary but the functions are basically the same. Integrated enterprise systems integrate accounting with other modules for an enterprise.Customer and vendor systems can also be integrated. Chapter 10 – FRAUD AND INTERNAL CONTROL 1. Entity-level IT controls – processes, organization s tructure, and leadership for IT to support an organization’s business strategy and objectives, such as internal audits 2. IT general controls – controls that apply to IT services in general and ensure continued IT operation and availability, such as change and access controls 3. Application controls – controls embedded within business process applications, such as accounting software controls A.Classification by the control objectives specified in the COSO internal control framework: i. Operation controls – controls to ensure that operations are completed appropriately, such as the timing of cash disbursements to ensure that late fees are avoided ii. Financial controls – controls to ensure that external financial reports are prepared on a timely basis in compliance with laws, regulation, or contractual agreements iii. Compliance controls – controls to maintain confidentiality of information in accordance with all applicable laws and regulati ons B.Classification by how the process is completed: iv. Manual controls – controls performed without the assistance of technology v. Automated controls – controls performed automatically by computers 1. Input controls – controls over data entered into the system 2. Processing controls – controls to ensure that amounts have been processed appropriately 3. Output controls – controls to ensure that reports are distributed only to appropriate users vi. Hybrid controls – a combination of manual and automated controls What is SOX and how does it affect the accounting system? Sarbanes-Oxley (SOX) legislation resulted from the accounting scandals of 2002. This legislation requires organizations to use recognized framework for internal controls. As a result, many organizations adopted COSO’s Internal Control – Integrated Framework and the COBIT framework for IT controls What is IT control architecture? * IT control architecture is a b lueprint for IT controls in the organization. This blueprint shows that internal control impacts IT at three levels within the organization resulting in three levels of IT controls: * Entity-level IT controls Application controls * IT general controls How can control weaknesses be documented? (1) Build a DFD (2) Document preventive and selective controls on the DFD (3) Document control HotSpots on the DFD Fraud and abuse can be classified into three broad categories: (1) Corruption, such as bribery (2) Misappropriation of assets, including theft of cash, fraudulent disbursements, or stealing merchandise (3) Fraudulent financial reporting, such as misstating financial statements in order to meet earning targets. Three elements required to prove fraud are the followings: 1) A material false statement is made with the intent to deceive (2) A victim relies upon the false statement (3) The victim incurs damages The fraud triangle depicts the three conditions that typically must exist in order for a fraud to be perpetrated (1) Motive – reason for committing the fraud, such as financial difficulties (2) Opportunity – access to the asset or financial statements in order to carry out the fraud (3) Means – knowledge or skills that permit the perpetrator to commit the crime Internal Control is a process, effected by an entity’s board of directors, management, and other personnel.This process is designed to provide reasonable assurance regarding the achievement of objectives in effectiveness and efficiency of operations, reliability of financial reporting, and compliance with applicable laws and regulations. SOX (Sarbanes-Oxley Act) emphasize a strong system of internal control as a means of avoiding Enron-sized accounting frauds. SOX Requirements to remember (1) Section 302. Corporate responsibility for financial reports (2) Section 404. Management assessment of internal controls (3) Section 806.Protection for employees of publicly traded comp anies who provide evidence of fraud (4) Section 906. Corporate responsibility for financial reports Audit and Internal Controls (SOX) (1) Audit of internal control – tests of controls to obtain evidence that internal control over financial reporting has operated effectively (2) Audit of financial statements – tests of controls to assess risk and substantive procedures to collect evidence regarding the accuracy, completeness (3) IT audit – audit of IT controls 4) Integrated audit – integrates an audit of internal control with an audit of financial statements There are two types of deficiencies that may be found in internal control over financial reporting: (1) Material weakness – deficiency that results in a reasonable possibility that a material misstatement of financial statements will not be prevented or detected on a timely basis (2) Significant deficiency – a deficiency in internal control over financial reporting that is less severe tha n a material weakness COSO (Committee of Sponsoring Organization of the Treadway Commission) Internal Control Objectives 1) Effectiveness and efficiency of operations (2) Reliability of financial reporting (3) Compliance with laws and regulation Internal Control Components (1) Control environment – control environment factors include integrity and ethical values, importance of board directors, management philosophy and operating style, organization structure, commitment to financial reporting competencies, authority and responsibility, and human resources (2) Risk assessment – involves identifying, analyzing, and managing risks that affect a company’s ability to record, process, summarize, and report financial data properly.Risk assessment control objectives include the following: A. Importance of financial reporting objectives B. Identification and analysis of financial reporting risks C. Assessment of fraud risk (3) Control activities – include policies and procedures to mitigate risks including financial, operational, and compliance controls. Control activities include the following: D. Segregation of duties – to divide authorization, recording, and asset custody among different individuals E. Independent reconciliations of assets and accounting records – such as bank statement reconciliations and inventory reconciliations F.Physical controls – to provide for physical security of assets, such as security cameras and restricted access to corporate buildings G. IT controls – to ensure appropriate information processing, authorization, and data integrity. (E. g. Data validation) (4) Information and communication – includes the accounting system for identifying, recording, processing, and reporting transactions and financial data. An organization’s system produces reports, containing operational, financial, and compliance information.Internal control principles related to this component inclu de information technology, information needs, information control, management communication, upstream communication, board communication, and communication with external parties (5) Monitoring – involves assessing internal controls as well as the process for taking corrective action if needed. Effective monitoring includes: H. Ongoing monitoring – such as controls over purchasing I. Separate evaluations – such as an internal audit that assesses internal controls. J.Upstream communication to report internal control deficiencies COBIT (Control Objectives for Information and related Technology) Three Dimensions (1) IT Resources can be divided into the following four categories: A. Application – consists of manual and programmed procedures to process information B. Information – includes structured and unstructured data in any form, such as text, graphics, pictures, audio and video. Data is input, processed, and output by the system C. Infrastructure à ¢â‚¬â€œ refers to IT technology including hardware and software. It may also include physical structures, such as a data center facility D.People – includes staff members as well as their knowledge and skills to plan, organize, acquire, implement, deliver, support, monitor, and evaluate IT processes and systems (2) IT Processes deliver information, run applications, and use infrastructure and people to accomplish IT goals in light of business requirements. IT processes are grouped into the following four domains E. Plan and Organize (PO) domain – relates to IT strategy and tactics to contribute to attaining business goals F. Acquire and Implement (AI) domain – identifies, acquires (built or bought), and implements IT solutions.Also ensures that the SDLC phases and activities are used when upgrading and modifying current systems G. Deliver and Support (DS) domain – concerned with the delivery of IT services. Encompasses IT operations, security and training . Assures the continued support and maintenance of these services H. Monitor and Evaluate (ME) domain – monitors IT processes for compliance with control requirements. Includes management oversight of control processes as well as independent assurance services provided by internal and external audits (3) Business Requirements (Information Criteria) I.Three criteria relate to the information security: confidentiality, integrity, availability (CIA) J. For the remaining four criteria, COBIT relies upon definitions used by COSO’s Internal Control – Integrated Framework (Effectiveness, Efficiency, Reliability, Compliance) Chapter 11 – CYBERSECURITY What are the 10 domains of cybersecurity? (1) Legal, regulations, compliance, and investigations (2) Information security and risk management (3) Security architecture and design (4) Telecommunications, network, and Internet security (5) Control access (6) Operations security (7) Physical and environmental security 8) Application security (9) Business continuity and disaster recovery (10) Cryptography What is the scope of cybersecurity in the accounting system? * Cybersecurity in an enterprise is not limited to just guarding against hackers and cyberattacks. It involves many aspects of enterprise operations, including how you train and educate your employees about security awareness to safeguarding information assets, how to implement new technologies in a security conscious manner, how to maintain backups in order to recover and continue business operations, and how to provide the highest level of security in a cost-effective wayWhy is encryption important in securing accounting data? * For accounting purposes, encryption provides an especially valuable tool offering increased data integrity and confidentiality. Encryption can be used for accounting data in transit and for accounting data stored in the database. If an attacker is successful in penetrating the enterprise security and reaches t he database, encryption of the stored data is an additional line of defense *Refer to Lecture PPT slides for more detailed information regarding key terms.Chapter 12 – THE RISK INTELLIGENT ENTERPRISE What is a risk intelligent enterprise? * The risk intelligent enterprise moves beyond security and controls to managing risk and then to using risk to create value What is the enterprise risk management (ERM) framework? * The ERM framework offers guidance to enterprises implementing enterprise risk management. ERM units may consist of entity-level units, divisions, business units, and/or subsidiaries * The four ERM objectives are Strategic – relate to goals that support the entity’s mission * Operational – relate to the effective and efficient use of the entity’s resources * Reporting – relate to the reliability of the enterprise’s reporting, both internal and external * Compliance – relates to the entity’s compliance with a ll applicable laws and regulations * The eight ERM components consist of * Internal environment – involves the risk management philosophy of the enterprise, including the tone set by top management. Risk resilience, risk appetite, risk tolerance, integrity, and ethical values also affect the nternal environment * Objective setting – setting objectives that are consistent with the entity’s mission and risk appetite * Event identification – involves identifying potential events that might affect the entity. Events can be either internal events or external events that might affect the entity’s ability to achieve objectives. * Risk assessment – the process of assessing the extent to which events would impact an entity’s ability to achieve its objectives (impact/likelihood) * Risk response (avoidance/reduction/sharing/acceptance) * Control activities Information and communication * Monitoring What is spreadsheet risk management? * A signif icant risk for many enterprises is the widespread use of spreadsheets with limited controls. A spreadsheet risk management program includes using access and change controls with spreadsheets in order to be SOX compliant Chapter 13 – ACCOUNTING SYSTEM DEVELOPMENT * This chapter explains stages of SDLC (Software Development Life Cycle) and SDM (Software Development Methodologies). Refer to Lecture PPT slides for more information.

Art After Philosophy (1969) Joseph Kosuth Essay

The fact that it has recently become fashionable for physicists themselves to be sympathetic toward religion . . . marks the physicists’ own lack of confidence in the validity of their hypotheses, which is a reaction on their part from the antireligious dogmatism of nineteenth-century scientists, and a natural outcome of the crisis through which physics has just passed. –A. J. Ayer. . . . once one has understood the Tractatus there will be no temptation to concern oneself anymore with philosophy, which is neither empirical like science nor tautological like mathematics; one will, like Wittgenstein in 1918, abandon philosophy, which, as traditionally understood, is rooted in confusion. –J. O. Urmson. Traditional philosophy, almost by definition, has concerned itself with the unsaid. The nearly exclusive focus on the said by twentieth-century analytical linguistic philosophers is the shared contention that the unsaid is unsaid because it is unsayable. Hegelian philosophy made sense in the nineteenth century and must have been soothing to a century that was barely getting over Hume, the Enlightenment, and Kant.1 Hegel’s philosophy was also capable of giving cover for a defense of religious beliefs, supplying an alternative to Newtonian mechanics, and fitting in with the growth of history as a discipline, as well as accepting Darwinian biology.2 He appeared to give an acceptable resolution to the conflict between theology and science, as well. The result of Hegel’s influence has been that a great majority of contemporary philosophers are really little more than historians of philosophy, Librarians of the Truth, so to speak. One begins to get the impression that there â€Å"is nothing more to be said.† And certainly if one realizes the implications of Wittgenstein’s thinking, and the thinking influenced by him and after him, â€Å"Continental† philosophy need not seriously be considered here.3 Is there a reason for the â€Å"unreality† of philosophy in our time? Perhaps this can be answered by looking into the difference between our time and the centuries preceding us. In the past man’s conclusions about the world were based on the information he had about it – if not specifically like the empiricists, then generally like the rationalists. Often in fact, the closeness between science and philosophy was so great that scientists and philosophers were one and the same person. In fact, from the times of Thales, Epicurus, Heraclitus, and Aristotle to Descartes and Leibnitz, â€Å"the great names in philosophy were often great names in science as well.†4 That the world as perceived by twentieth-century science is a vastly different one than the one of its preceding century, need not be proved here. Is it possible, then, that in effect man has learned so much, and his â€Å"intelligence† is such, that he cannot believe the reasoning of traditional philosophy? That perhaps he knows too much about the world to make those kinds of conclusions? As Sir James Jeans has stated: . . . When philosophy has availed itself of the results of science, it has not been by borrowing the abstract mathematical description of the pattern of events, but by borrowing the then current pictorial description of this pattern; thus it has not appropriated certain knowledge but conjectures. These conjectures were often good enough for the man-sized world, but not, as we now know, for those ultimate processes of nature which control the happenings of the man-sized world, and bring us nearest to the true nature of reality.5 He continues: One consequence of this is that the standard philosophical discussions of many problems, such as those of causality and free will orof materialism or mentalism, are based on an interpretation of the pattern of events which is no longer tenable. The scientific basis of these older discussions has been washed away, and with their disappearance have gone all the arguments . . .6 The twentieth century brought in a time that could be called â€Å"the end of philosophy and the beginning of art.† I do not mean that, of course, strictly speaking, but rather as the â€Å"tendency† of the situation. Certainly linguistic philosophy can be considered the heir to empiricism, but it’s a philosophy in one gear.7 And there is certainly an â€Å"art condition† to art preceding Duchamp, but its other functions or reasons-to-be are so pronounced that its ability to function clearly as art limits its art condition so drastically that it’s only minimally art.8 In no mechanistic sense is there a connection between philosophy’s â€Å"ending† and art’s â€Å"beginning,† but I don’t find this occurrence entirely coincidental. Though the same reasons may be responsible for both occurrences, the connection is made by me. I bring this all up to analyze art’s function and subsequently its viability. And I do so to enable others to understand the reasoning of my – and, by extension, other artists’ – art, as well to provide a clearer understanding of the term â€Å"Conceptual art.†9 THE FUNCTION OF ART The main qualifications to the lesser position of painting is that advances in art are certainly not always formal ones. –Donald Judd (1963). Half or more of the best new work in the last few years has been neither painting nor sculpture. – Donald Judd (1965). Everything sculpture has, my work doesn’t. –Donald Judd (1967). The idea becomes a machine that makes the art. –Sol LeWitt (1965) The one thing to say about art is that it is one thing. Art is art-as-art and everything else is everything else. Art as art is nothing but art. Art is not what is not art. –Ad Reinhardt (1963). The meaning is the use. –Wittgenstein. A more functional approach to the study of concepts has tended to replace the method of introspection. Instead of attempting to grasp or describe concepts bare, so to speak, the psychologist investigates the way in which they function as ingredients in beliefs and in judgments. –Irving M. Copi. Meaning is always a presupposition of function. –T. Segerstedt. . . . the subject matter of conceptual investigations is the meaning of certain words and expressions – and not the things and states of affairs themselves about which we talk, when using those words and expressions. –G. H. Von Wright. Thinking is radically metaphoric. Linkage by analogy is its constituent law or principle, its causal nexus, since meaning only arises through the causal contexts by which a sign stands for (takes the place of) an instance of a sort. To think of anything is to take it as of a sort (as a such and such) and that â€Å"as† brings in (openly or in disguise) the analogy, the parallel, the metaphoric grapple or ground or grasp or draw by which alone the mind takes hold. It takes no hold if there is nothing for it to haul from, for its thinking is the haul, the attraction of likes –I. A. Richards. In this section I will discuss the separation between aesthetics and art; consider briefly formalist art (because it is a leading proponent of the idea of aesthetics as art), and assert that art is analogous to an analytic proposition, and that it is art’s existence as a tautology that enables art to remain â€Å"aloof† from philosophical presumptions. It is necessary to separate aesthetics from art because aesthetics deals with opinions on perception of the world in general. In the past one of the two prongs of art’s function was its value as decoration. So any branch of philosophy that dealt with â€Å"beauty† and thus, taste, was inevitably duty bound to discuss art as well. Out of this â€Å"habit† grew the notion that there was a conceptual connection between art and aesthetics, which is not true. This idea never drastically conflicted with artistic considerations before recent times, not only because the morphological characteristics of art perpetuated the continuity of this error, but as well, because the apparent other â€Å"functions† of art (depiction of religious themes, portraiture of aristocrats, detailing of architecture, etc.) used art to cover up art. When objects are presented within the context of art (and until recently objects always have been used) they are as eligible for aesthetic consideration as are any objects in the world, and an aesthetic consideration of an object existing in the realm of art means that the object’s existence or functioning in an art context is irrelevant to the aesthetic judgment. The relation of aesthetics to art is not unlike that of aesthetics to architecture, in that architecture has a very specific function and how â€Å"good† its design is is primarily related to how well it performs its function. Thus, judgments on what it looks like correspond to taste, and we can see that throughout history different examples of architecture are praised at different times depending on the aesthetics of particular epochs. Aesthetic thinking has even gone so far as to make examples of architecture not related to â€Å"art† at all, works of art in themselves (e.g., the pyramids of Egypt). Aesthetic considerations are indeed always extraneous to an object’s function or â€Å"reason-tobe.† Unless of course, that object’s reason-to-be is strictly aesthetic. An example of a purely aesthetic object is a decorative object, for decoration’s primary function is â€Å"to add something to, so as to make more attractive; adorn; ornament,†10 and this relates directly to taste. And this leads us directly to â€Å"formalist† art and criticism.11 Formalist art (painting and sculpture) is the vanguard of decoration, and, strictly speaking, one could reasonably assert that its art condition is so minimal that for all functional purposes it is not art at all, but pure exercises in aesthetics. Above all things Clement Greenberg is the critic of taste. Behind every one of his decisions is an aesthetic judgment, with those judgments reflecting his taste. And what does his taste reflect? The period he grew up in as a critic, the period â€Å"real† for him: the fifties.12 How else can one account for, given his theories – if they have any logic to them at all – his disinterest in Frank Stella, Ad Reinhardt, and others applicable to his historical scheme? Is it because he is â€Å". . . basically unsympathetic on personally experiential grounds†?13 Or, in other words, â€Å"their work doesn’t suit his taste?† But in the philosophic tabula rasa of art, â€Å"if someone calls it art,† as Don Judd has said, â€Å"it’s art.† Given this, formalist painting and sculpture can be granted an â€Å"art condition,† but only by virtue of their presentation in terms of their art idea (e.g., a rectangular-shaped canvas stretched over wooden supports and stained with such and such colors, using such and such forms, giving such and such a visual experience, etc.). If one looks at contemporary art in this light one realizes the minimal creative effort taken on the part of formalist artists specifically, an d all painters and sculptors (working as such today) generally. This brings us to the realization that formalist art and criticism accepts as a definition of art one that exists solely on morphological grounds. While a vast quantity of similar looking objects or images (or visually related objects or images) may seem to be related (or connected) because of a similarity of visual/experiential â€Å"readings,† one cannot claim from this an artistic or conceptual relationship. It is obvious then that formalist criticism’s reliance on morphology leads necessarily with a bias toward the morphology of traditional art. And in this sense their criticism is not related to a â€Å"scientific method† or any sort of empiricism (as Michael Fried, with his detailed descriptions of paintings and other â€Å"scholarly† paraphernalia would want us to believe). Formalist criticism is no more than an analysis of the physical attributes of particular objects that happen to exist in a morphological context. But this doesn’t add any knowledge (or facts) to our understanding of the nature or function of art. And neither does it comment on whether or not the objects analyzed are even works of art, in that formalist critics always bypass the conceptual element in works of art. Exactly why they don’t comment on the conceptual element in works of art is precisely because formalist art is only art by virtue of its resemblance to earlier works of art. It’s a mindless art. Or, as Lucy Lippard so succinctly described Jules Olitski’s paintings: â€Å"they’re visual Muzak.† 14 Formalist critics and artists alike do not question the nature of art, but as I have said elsewhere: Being an artist now means to question the nature of art. If one is questioning the nature of painting, one cannot be questioning the nature of art. If an artist accepts painting (or sculpture) he is accepting the tradition that goes with it. That’s because the word art is general and the word painting is specific. Painting is a kind of art. If you make paintings you are already accepting (not questioning) the nature of art. One is then accepting the nature of art to be the European tradition of a painting-sculpture dichotomy.15 The strongest objection one can raise against a morphological justification for traditional art is that morphological notions of art embody an implied a priori concept of art’s possibilities. And such an a priori concept of the nature of art (as separate from analytically framed art propositions or â€Å"work,† which I will discuss later) makes it, indeed, a priori: impossible to question the nature of art. And this questioning of the nature of art is a very important concept in understanding the function of art. The function of art, as a question, was first raised by Marcel Duchamp. In fact it is Marcel Duchamp whom we can credit with giving art its own identity. (One can certainly see a tendency toward this self-identification of art beginning with Manet and Cà ©zanne through to Cubism,16 but their works are timid and ambiguous by comparison with Duchamp’s.) â€Å"Modern† art and the work before seemed connected by virtue of their morphology. Another way of putting it would be that art’s â€Å"language† remained the same, but it was saying new things. The event that made conceivable the realization that it was possible to â€Å"speak another language† and still make sense in art was Marcel Duchamp’s first unassisted Ready-made. With the unassisted Ready-made, art changed its focus from the form of the language to what was being said. Which means that it changed the nature of art from a question of morphology to a question of function. This change – one from â€Å"appearance† to â€Å"conception† – was the beginning of â€Å"modern† art and the beginning of conceptual art. All art (after Duchamp) is conceptual (in nature) because art only exists conceptually. The â€Å"value† of particular artists after Duchamp can be weighed according to how much they questioned the nature of art; which is another way of saying â€Å"what they added to the conception of art† or what wasn’t there before they started. Artists question the nature of art by presenting new propositions as to art’s nature. And to do this one cannot concern oneself with the handed-down â€Å"language† of traditional art, as this activity is based on the assumption that there is only one way of framing art propositions. But the very stuff of art is indeed greatly related to â€Å"creating† new propositions. The case is often made – particularly in reference to Duchamp – that objects of art (such as the Ready-mades, of course, but all art is implied in this) are judged as objets d’art in later years and the artists’ intentions become irrelevant. Such an argument is the case of a preconceived notion ordering together not necessarily related facts. The point is this: aesthetics, as we have pointed out, are conceptually irrelevant to art. Thus, any physical thing can become objet d’art, that is to say, can be considered tasteful, aesthetically pleasing, etc. But this has no bearing on the object’s application to an art context; that is, its functioning in an art context. (E.g., if a collector takes a painting, attaches legs, and uses it as a dining table it’s an act unrelated to art or the artist because, as art, that wasn’t the artist’s intention.) And what holds true for Duchamp’s work applies as well to most of the art after him. In other words, the value of Cubism – for instance – is its idea in the realm of art, not the physical or visual qualities seen in a specific painting, or the particularization of certain colors or shapes. For these colors and shapes are the art’s â€Å"language,† not its meaning conceptually as art. To look upon a Cubist â€Å"masterwork† now as art is nonsensical, conceptually speaking, as far as art is concerned. (That visual information that was unique in Cubism’s language has now been generally absorbed and has a lot to do with the way in which one deals with painting â€Å"linguistically.† [E.g., what a Cubist painting meant experimentally and conceptually to, say, Gertrude Stein, is beyond our speculation because the same painting then â€Å"meant† something different than it does now.]) The â€Å"value† now of an original Cubist painting is not unlike, in most respects, an original manuscript by Lord Byron, or The Spirit of St. Louis as it is seen in the Smithsonian Institution. (Indeed, museums fill the very same function as the Smithsonian Institution – why else would the Jeu de Paume wing of the Louvre exhibit Cà ©zanne’s and Van Gogh’s palettes as proudly as they do their paintings?) Actual works of art are little more than historical curiosities. As far as art is concerned Van Gogh’s paintings aren’t worth any more than his palette is. They are both â€Å"collector’s items.†17 Art â€Å"lives† through influencing other art, not by existing as the physical residue of an artist’s ideas. The reason that different artists from the past are â€Å"brought alive† again is because some aspect of their work becomes â€Å"usable† by living artists. That there is no â€Å"truth† as to what art is seems quite unrealized. What is the function of art, or the nature of art? If we continue our analogy of the forms art takes as being art’s language one can realize then that a work of art is a kind of proposition presented within the context of art as a comment on art. We can then go further and analyze the types of â₠¬Å"propositions.† A. J. Ayer’s evaluation of Kant’s distinction between analytic and synthetic is useful to us here: â€Å"A proposition is analytic when its validity depends solely on the definitions of the symbols it contains, and synthetic when its validity is determined by the facts of experience.†18 The analogy I will attempt to make is one between the art condition and the condition of the analytic proposition. In that they don’t appear to be believable as anything else, or be about anything (other than art) the forms of art most clearly finally referable only to art have been forms closest to analytical propositions. Works of art are analytic propositions. That is, if viewed within their context – as art – they provide no information whatsoever about any matter of fact. A work of art is a tautology in that it is a presentation of the artist’s intention, that is, he is saying that that particular work of art is art, which means, is a definition of art. Thus, that it is art is true a priori (which is what Judd means when he states that â€Å"if someone calls it art, it’s art†). Indeed, it is nearly impossible to discuss art in general terms without talking in tautologies – for to attempt to â€Å"grasp† art by any other â€Å"handle† is merely to focus on another aspect or quality of the proposition, which is usually irrelevant to the artwork’s â€Å"art condition.† One begins to realize that art’s â€Å"art condition† is a conceptual state. That the language forms that the artist frames his propositions in are often â€Å"private† codes or languages is an inevitable outcome of art’s freedom from morphological constrictions; and it follows from this that one has to be familiar with contemporary art to appreciate it and understand it. Likewise one understands why the â€Å"man in the street† is intolerant to artistic art and always demands art in a tr aditional â€Å"language.† (And one understands why formalist art sells â€Å"like hot cakes.†) Only in painting and sculpture did the artists all speak the same language. What is called â€Å"Novelty Art† by the formalists is often the attempt to find new languages, although a new language doesn’t necessarily mean the framing of new propositions: e.g., most kinetic and electronic art. Another way of stating, in relation to art, what Ayer asserted about the analytic method in the context of language would be the following: The validity of artistic propositions is not dependent on any empirical, much less any aesthetic, presupposition about the nature of things. For the artist, as an analyst, is not directly concerned with the physical properties of things. He is concerned only with the way (1) in which art is capable of conceptual growth and (2) how his propositions are capable of logically following that growth.19 In other words, the propositions of art are not factual, but linguistic in character – that is, they do not describe the behavior of physical, o r even mental objects; they express definitions of art, or the formal consequences of definitions of art. Accordingly, we can say that art operates on a logic. For we shall see that the characteristic mark of a purely logical inquiry is that it is concerned with the formal consequences of our definitions (of art) and not with questions of empirical fact.20 To repeat, what art has in common with logic and mathematics is that it is a tautology; i.e., the â€Å"art idea† (or â€Å"work†) and art are the same and can be appreciated as art without going outside the context of art for verification. On the other hand, let us consider why art cannot be (or has difficulty when it attempts to be) a synthetic proposition. Or, that is to say, when the truth or falsity of its assertion is verifiable on empirical grounds. Ayer states: . . . The criterion by which we determine the validity of an a priori or analytical proposition is not sufficient to determine the validity of an empirical or synthetic proposition. For it is characteristic of empirical propositions that their validity is not purely formal. To say that a geometrical proposition, or a system of geometrical propositions, is false, is to say that it is self-contradictory. But an empirical proposition, or a system of empirical propositions, may be free from contradiction and still be false. It is said to be false, not because it is formally defective, but because it fails to satisfy some material criterion.21 The unreality of â€Å"realistic† art is due to its framing as an art proposition in synthetic terms: one is always tempted to â€Å"verify† the proposition empirically. Realism’s synthetic state does not bring one to a circular swing back into a dialogue with the larger framework of questions about the nature of art (as does the work of Malevich, Mondrian, Pollock, Reinhardt, early Rauschenberg, Johns, Lichtenstein, Warhol, Andre, Judd, Flavin, LeWitt, Morris, and others), but rather, one is flung out of art’s â€Å"orbit† into the â€Å"infinite space† of the human condition. Pure Expressionism, continuing with Ayer’s terms, could be considered as such: â€Å"A sentence which consisted of demonstrative symbols would not express a genuine proposition. It would be a mere ejaculation, in no way characterizing that to which it was supposed to refer.† Expressionist works are usually such â€Å"ejaculations† presented in the morphological language of traditional art. If Pollock is important it is because he painted on loose canvas horizontally to the floor. What isn’t important is that he later put those drippings over stretchers and hung them parallel to the wall. (In other words what is important in art is what one brings to it, not one’s adoption of what was previously existing.) What is even less important to art is Pollock’s notions of â€Å"self-expression† because those kinds of subjective meanings are useless to anyone other than those involved with him personally. And their â€Å"specific† quality puts them outside of art’s context. â€Å"I do not make art,† Richard Serra says, â€Å"I am engaged in an activity; if someone wants to call it art, that’s his business, but it’s not up to me to decide that. That’s all figured out later.† Serra, then, is very much aware of the implications of his work. If Serra is indeed just â€Å"figuring out what lead does† (gravitationally, molecularly, etc.), why should anyone think of it as art? If he doesn’t take the responsibility of it being art, who can, or should? His work certainly appears to be empirically verifiable: lead can do, and be used for, many physical activities. In itself this does anything but lead us into a dialogue about the nature of art. In a sense then he is a primitive. He has no idea about art. How is it then that we know about â€Å"his activity†? Because he has told us it is art by his actions after â€Å"his activity† has taken place. That is, by the fact that he is with several galleries, puts the physical residue of his activity in museums (and sells them to art collectors – but as we have pointed out, collectors are irrelevant to the â€Å"condition of art† of a work). That he denies his work is art but plays the artist is more than just a paradox. Serra secretly feels that â€Å"arthood† is arrived at empirically. Thus, as Ayer has stated: There are no absolutely certain empirical propositions. It is only tautologies that are certain. Empirical questions are one and all hypotheses, which may be confirmed or discredited in actual sense experience. And the propositions in which we record the observations that verify these hypotheses are themselves hypotheses which are subject to the test of further sense experience. Thus there is no final proposition.22 What one finds all throughout the writings of Ad Reinhardt is this very similar thesis of â€Å"artas-art,† and that â€Å"art is always dead, and a ‘living’ art is a deception.†23 Reinhardt had a very clear idea about the nature of art, and his importance is far from recognized. Because forms of art that can be considered synthetic propositions are verifiable by the world, that is to say, to understand these propositions one must leave the tautological-like framework of art and consider â€Å"outside† information. But to consider it as art it is necessary to ignore this same outside information, because outside information (experiential qualities, to note) has its own intrinsic worth. And to comprehend this worth one does not need a state of â€Å"art condition.† From this it is easy to realize that art’s viability is not connected to the presentation of visual (or other) kinds of experience. That that may have been one of art’s extraneous functions in the preceding centuries is not unlikely. After all, man in even the nineteenth century lived in a fairly standardized visual environment. That is, it was ordinarily predictable as to what he would be coming into contact with day after day. His visual environment in the part of the world in which he lived was fairly consistent. In our time we have an experientially drastically richer environment. One can fly all over the earth in a matter of hours and days, not months. We have the cinema, and color television, as well as the man-made spectacle of the lights of Las Vegas or the skyscrapers of New York City. The whole world is there to be seen, and the whole world can watch man walk on the moon from their living rooms. Certainly art or objects of painting and sculpture cannot be expected to compete experientially with this? The notion of â€Å"use† is relevant to art and its â€Å"language.† Recently the box or cube form has been used a great deal within the context of art. (Take for instance its use by Judd, Morris, LeWitt, Bladen, Smith, Bell, and McCracken – not even mentioning the quantity of boxes and cubes that came after.) The difference between all the various uses of the box or cube form is directly related to the differences in the intentions of the artists. Further, as is particularly seen in Judd’s work, the use of the box or cube form illustrates very well our earlier claim that an object is only art when placed in the context of art. A few examples will point this out. One could say that if one of Judd’s box forms was seen filled with debris, seen placed in an industrial setting, or even merely seen sitting on a street corner, it would not be identified with art. It follows then that understanding and consideration of it as an artwork is necessary a priori to viewing it in order to â€Å"see† it as a work of art. Advance information about the concept of art and about an artist’s concepts is necessary to the appreciation and understanding of contemporary art. Any and all of the physical attributes (qualities) of contemporary works, if considered separately and/or specifically, are irrelevant to the art concept. The art concept (as Judd said, though he didn’t mean it this way) must be considered in its whole. To consider a concept’s parts is invariably to consider aspects that are irrelevant to its art condition – or like reading parts of a definition. It comes as no surprise that the art with the least fixed morphology is the example from which we decipher the nature of the general term â€Å"art.† For where there is a context existing separately of its morphology and consisting of its function one is more likely to find results less conforming and predictable. It is in modern art’s possession of a â€Å"language† with the shortest history that the plausibility of the abandonment of that â€Å"language† becomes most possible. It is understandable then that the art that came out of Western painting and sculpture is the most energetic, questioning (of its nature), and the least assuming of all the general â€Å"art† concerns. In the final analysis, however, all of the arts have but (in Wittgenstein’s terms) a â€Å"family† resemblance. Yet the various qualities relatable to an â€Å"art condition† possessed by poetry, the novel, the cinema, the theatre, and various forms of mus ic, etc., is that aspect of them most reliable to the function of art as asserted here. Is not the decline of poetry relatable to the implied metaphysics from poetry’s use of â€Å"common† language as an art language?24 In New York the last decadent stages of poetry can be seen in the move by â€Å"Concrete† poets recently toward the use of actual objects and theatre.25 Can it be that they feel the unreality of their art form? We see now that the axioms of a geometry are simply definitions, and that the theorems of a geometry are simply the logical consequences of these definitions. A geometry is not in itself about physical space; in itself it cannot be said to be â€Å"about† anything. But we can use a geometry to reason about physical space. That is to say, once we have given the axioms a physical interpretation, we can proceed to apply the theorems to the objects which satisfy the axioms. Whether a geometry can be applied to the actual physical world or not, is an empirical question which falls outside the scope of geometry itself. There is no sense, therefore, in asking which of the various geometries known to us are false and which are true. Insofar as they are all free from contradiction, they are all true. The proposition which states that a certain application of a geometry is possible is not itself a proposition of that geometry. All that the geometry itself tells us is that if anything can be brought under the definitions, it will also satisfy the theorems. It is therefore a purely logical system, and its propositions are purely analytic propositions. –A. J. Ayer26 Here then I propose rests the viability of art. In an age when traditional philosophy is unreal because of its assumptions, art’s ability to exist will depend not only on its not performing a service – as entertainment, visual (or other) experience, or decoration – which is something easily replaced by kitsch culture, and technology, but, rather, it will remain viable by not assuming a philosophical stance; for in art’s unique character is the capacity to remain aloof from philosophical judgments. It is in this context that art shares similarities with logic, mathematics, and, as well, science. But whereas the other endeavors are useful, art is not. Art indeed exists for its own sake. In this period of man, after philosophy and religion, art may possibly be one endeavor that fulfills what another age might have called â€Å"man’s spiritual needs.† Or, another way of putting it might be that art deals analogously with the state of things â€Å"beyond physics† where philosophy had to make assertions. And art’s strength is that even the preceding sentence is an assertion, and cannot be verified by art. Art’s only claim is for art. Art is the definition of art. NOTES * Reprinted from Studio International (October, 1969). 1 Morton White, The Age of Analysis (New York: Mentor Books), p. 14. 2 Ibid., p. 15. 3 I mean by this Existentialism and Phenomenology. Even Merleau-Ponty, with his middle-of-the-road position between empiricism and rationalism, cannot express his philosophy without the use of words (thus using concepts); and following this, how can one discuss experience without sharp distinctions between ourselves and the world? 4 Sir James Jeans, Physics and Philosophy (Ann Arbor, Mich.: University of Michigan Press), p. 17. 5 Ibid., p. 190. 6 Ibid., p. 190. 7 The task such philosophy has taken upon itself is the only â€Å"function† it could perform without making philosophic assertions. 8 This is dealt with in the following section. 9 I would like to make it clear, however, that I intend to speak for no one else. I arrived at these conclusions alone, and indeed, it is from this thinking that my art since 1966 (if not before) evo lved. Only recently did I realize after meeting Terry Atkinson that he and Michael Baldwin share similar, though certainly not identical, opinions to mine. 10 Webster’s New World Dictionary of the American Language. 11 The conceptual level of the work of Kenneth Noland, Jules Olitski, Morris Louis, Ron Davis, Anthony Caro, John Hoyland, Dan Christensen, et al., is so dismally low, that any that is there is supplied by the critics promoting it. This is seen later. 12 Michael Fried’s reasons for using Greenberg’s rationale reflect his background (and most of the other formalist critics) as a â€Å"scholar,† but more of it is due to his desire, I suspect, to bring his scholarly studies into the modern world. One can easily sympathize with his desire to connect, say, Tiepolo with Jules Olitski. One should never forget, however, that a historian loves history more than anything, even art. 13 Lucy Lippard uses this quotation in a footnote to Ad Reinhardt’s retrospective catalogue, January, 1967, p. 28. 14 Lucy Lippard, â€Å"Constellation by Harsh Daylight: The Whitney Annual,† Hudson Review, Vol. 21, No. 1 (Spring, 1968). 15 Arthur R. Rose, â€Å"Four Interviews,† Arts Magazine (February, 1969). 16 As Terry Atkinson pointed out in his introduction to Art-Language (Vol. 1, No. 1), the Cubists never questioned if art had morphological characteristics, but which ones in painting were acceptable. 17 When someone â€Å"buys† a Flavin he isn’t buying a light show, for if he was he could just go to a hardware store and get the goods for considerably less. He isn’t â€Å"buying† anything. He is subsidizing Flavin’s activity as an artist. 18 A. J. Ayer, Language, Truth, and Logic (New York: Dover Publications), p. 78. 19 Ibid., p. 57. 20 Ibid., p. 57. 21 Ibid., p.90. 22 Ibid., p. 94. 23 Ad Reinhardt’s retrospective catalogue (Jewish Museum, January, 1967) written by Lucy Lippard, p. 12. 24 It is poetry’s use of common language to attempt to say the unsayable that is problematic, not any inherent problem in the use of language within the context of art. 25 Ironically, many of them call themselves â€Å"Conceptual Poets.† Much of this work is very similar to Walter de Maria’s work and this is not coincidental; de Maria’s work functions as a kind of â€Å"object† poetry, and his intentions are very poetic: he really wants his work to change men’s lives. 26 Op. cit., p. 82.

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Black Panther Party Essay Example | Topics and Well Written Essays - 750 words

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The Island of Palm - USA and Netherland Case Study

The Island of Palm - USA and Netherland - Case Study Example United States came to know about their consideration when a functionary of United States travelled to the Island of Palmas, in 1906. As the island had already been ceded to the United States by Spain based on which the United States laid claim over reign over the island. This was informed to the Netherlands by the United States so as to solve the case diplomatically through mutual agreement. However, the island had been possessed by Netherlands for more than 200 years which led the the Dutch Government to claim sovereignty over the island. Netherlands was informed about the Treaty of Paris in 1899 but that could not let the country to observe the boundary line of the Philippines. The United States and the Netherlands submitted the claims regarding the issue of possession of the island to the Permanent Court of Arbitration as both the parties could not reach to an agreement bilaterally (The Island of Palmas, The Hague Justice Portal). For the arbitration of the case submitted, the Swi ss Lawyer, Max Huber was appointed with the agreement of both the countries.2 This paper critically analyses the claims laid by the parties, the proceedings of the case and the decision of arbitrator regarding which state owns the Island of Palms territory. The United States laid claim over sovereignty of the island through legitimate treaties as being the country which was ceded the island from its discoverer that is Spain. Whereas, Netherlands claimed that there is still no evidence of discovery or any other kind of possession of island by Spain. Since Netherlands have exercised the sovereignty over the island since year 1677, so even if Spain had acquired a title of ownership by discovering the island, such title has essentially been lost. The claim laid by the United States was based on cession of the island by the one who first saw the island and

Pharmaceutical Treatment Options for Myasthenia Gravis Article

Pharmaceutical Treatment Options for Myasthenia Gravis - Article Example The neuromuscular junction (NMJ) has the distinction of being the first site of a defined autoantibody mediated neurological disease, namely myasthenia gravis (MG), which is due to autoantibodies to the acetylcholine receptor (AChR) (Vincent, 2002). Other targets at the NMJ include muscle specific kinase (MuSK) in MG patients without AChR antibodies. About 20% of MG patients with generalized disease in Europe, North America and Japan do not have AChR antibodies. These so called 'seronegative' MG patients can be divided into two groups: those with antibodies to MuSK and those without [AChR/MuSK seronegative MG (SN-MG) (Hoch etal, 2001). In normal neuromuscular transmission depolarization of the presynaptic nerve terminal produces an influx of calcium through voltage-gated calcium channels. Vesicles containing acetylcholine (ACh) then fuse with the presynaptic nerve terminal membrane. After release, ACh interacts with the acetylcholine receptor (AChR) on the muscle endplate surface. This opens the AChR channel, resulting in an influx of cations, largely sodium. Depolarization of the muscle surface produces an excitatory endplate potential, and if the endplate potential is of sufficient amplitude, muscle surface voltage-gated sodium channels are opened. This generates an action potential that eventually results in excitation-contraction coupling and muscle movement. ACh binds transiently to its receptor and then either diffuses from the neuromuscular junction or is hydrolyzed by acetylcholinesterase (AChE), providing a self-limited response to nerve depolarization. In MG, antibodies are directed against the acetylcholine receptors (AChR antibodies). AChR antibodies interfere with neuromuscular transmission through one of three mechanisms- First, some bind to the AChR cholinergic binding site, blocking the binding of ACh. Second, some AChR antibodies cross-link muscle surface AChRs, increasing their rate of internalization into muscle and reducing the numbers of available AChRs. Third, and perhaps most importantly, AChR antibodies that bind complement result in destruction of the muscle endplate, and a more long-lasting loss of AChRs. Drugs like acetylcholinestrase inhibitors nhibits AChE, increasing the amount of ACh available to interact with available AChRs, thus prolonging the action of Ach, and allowing muscle contraction. Pharmacological treatment Acetylcholinesterase inhibitors are the first pharmacological choice in the treatment of MG. Acetylcholinesterase is an acetylcholine-hydrolyzing enzyme which binds the overflowing acetylcholine in the neuromuscular junction, keeping the junction clean from excessive transmitter. Acetylcholinesterase inhibitors bind to the acetylcholinesterase, inhibiting its action. Pyridostigmine is a more recent long-acting reversible acetylcholinesterase inhibitor. Acetylcholinesterase inhibitors increase the amount of available acetylcholine in the neuromuscular junction. This leads to enhanced binding of acetylcholine to the diminished number of AChRs on the myasthenic muscle cell membrane, causing contractility improvement (Millard and Broom field, 1995) When additional pharmacological tre

Asks you to research and write up a case study. You must demonstrate Essay

Asks you to research and write up a case study. You must demonstrate relevant academic research and consult your seminar or modu - Essay Example Although the media has helped a lot in connecting the entire globe, there are also huge instances of media violence, which is crippling the entire nation and thus creating moral panics. Going by the social cognitive theory, which takes into account behavioral factors, personal and environmental influences on young minds. The effect of media falls under the non-endogenous environmental factors, which essentially work through observational pattern of learning. Personal factors include one’s wishes and understanding of the self, beliefs and motivations while behavioral factors comprise of the actions of an individual acquired from previous interactions. These three aspects interact with one another with the help of an occurrence called reciprocal determinism (Kirsh, 2009, p.34). In topical times, the different forms of entertainment and media including video games and the Internet render sufficient opportunities to the young population for gaining knowledge through observation. M oreover there are instances about the effects that are being summoned upon the children and adults for high aggression and aggressive modes of behavior when they are exposed to violent senses and images. The main idea in this paper is to portray the way in which â€Å"violence† and aggressions are portrayed by the media and the harmful impact it has on the young population in the form of â€Å"moral panic†, a term coined by Stanley Cohen (Banks, 2004, p. 173). This issue of moral panic arises when the observational learning experience of the young population becomes a threat to the social ethics and well-being. The major issue is the representation of real violence and necessary conflation with regards to the T.V, the film or video games and any other activity, which is designated to be real violent or aggressive. (Andersen, 2008, pp.549-550) Case study: There have been instances of regular killing and murder cases considering mainly the white skinned young females, wh ich has generated sensation in the media world and has created kneejerk legislation. However the case of abduction by the strangers is decreasing but the danger which is getting more pronounced for the children is the abduction of children by the family members who take part in major perpetration, kidnapping and abuse. The UK press has initiated a mass campaigning in the name ‘campaign against paedos’ after the case of the murder of Sarah Pyne who was aged only 8 years in July 2000. Sarah Pyne a very young white skinned girl was kidnapped and then was brutally murdered on 1/7/2000 by Roy Whiting. The murderer was immediately tried and condemned in the court. The kidnap took place from the fields in Kingston Gorse near Littlehampton in the Western part of Sussex where the little girl had been playing. The sudden disappearance of Sarah created a huge ripple in the area and led to massive search being conducted by the police and this has generated enough media interest and attention. Later on, her body was found near Pulborough in a field, which was about 20 miles away from Kingston Gorse on 17th of July. The person Roy Whiting had been the major suspect for the police from the beginning but lack of evidence against him was creating a great impediment for the police to sue the murderer. But later on after the discovery of Sarah’s dress at Goose Green crossroads near Coolham, essential forensic investigations were conducted, which helped the police to charge the person and he was sentenced to lifetime

Project annual report Research Paper Example | Topics and Well Written Essays - 1250 words

Project annual report - Research Paper Example The most common skin disease treated here is acne. People of every age, especially the teenagers are very prone to this disease (Cohen, 2011). Oncology Our department of oncology delivers comprehensive treatment for cancer for both the adults and children with hematologic malignancies or solid tumours. Our aim is to provide the best possible care to patients,  build a world recognized environment for clinical research and laboratory. Biological, novel drug and immunologic targeted therapies and gene therapies are being intensively studied within the department to determine if these therapies can be used for cancer treatment. Members of the department collaborate with allied health professionals and physicians in related medical specialties for example: the Pain Clinic, Radiology, Psychology and Psychiatry, Infectious Diseases and also all the surgical subspecialties in order to ensure that cancer patients with their families have access to total care for their psychological, physic al, spiritual and emotional needs. The department of oncology diagnosis and treatment of every kind of cancer, including: head and neck tumors, brain tumors, kidney cancer, ovarian cancer, sarcomas melanoma, gynaecological and pancreatic cancer, biliary cancer, neuroendocrine and hepatoma. A few days back, our specialists successfully grafted patient’s brother’s bone marrow into hers. The patient was only a few months old and the doctors were really happy with the outcome as the cancer was in its last stages (Oncology in Minnesota, 2011). Gastroenterology Gastroenterology department provides medical treatment and expert diagnosis for patients with disorders of the liver, gallbladder, oesophagus, pancreas, stomach, small intestine and colon.  Our Gastroenterologists use the most recent endoscopic advances to carry out hundreds of minimally invasive procedures every month. These include sigmoidoscopy, colonoscopy  and state-of-the-art procedures such as endoscopic ul trasound (EUS) capsule endoscopy and  endoscopic retrograde cholangiopancreatography (ERCP). Apart from these services, other innovative procedures and treatments options include: Endoscopic Pancreatic Function Test, Cryoablation for Barrett’s Oesophagus, Endoscopy Therapy for IBD and Extracorporeal and intraductal Lithotripsy. The most common diseases we see in this department are Constipation in children and adults, diverticulitis, diarrhea, helicobacter pylori, gall bladder diseases, iron deficiency anemia, peptic ulcers, ulcerative colitis, nausea and vomiting, sigmoidoscopy and inflammatory bowel disease. A few days back, the department treated a patient who was unable to swallow food and liquid. Initially we could not find the cause but then it came out to be achalasia. In achalasia the oesophageal sphincter muscle does not relax normally. As medications are not an effective we performed a surgery, which fortunately was successful (Department of Gastroenterology & Hep atology, 2011). Pulmonary: We use the radiology department and the path lab for various tests, and X-rays. Radiological tests such as echocardiogram, ventilation perfusion scans, electrocardiogram, and CT scans are performed on these patients for their quick and efficient diagnosis. Several of the blood tests that we carry out are the LFTs

Defining Economic Justice Essay Example | Topics and Well Written Essays - 1000 words

Defining Economic Justice - Essay Example This includes streamlining of the social order so that every person can access the basic means of existence and that means to improve the situation. It is a central ground between capitalism and communism economic principles, which allow private enterprises to earn a profit while ensuring that everyone remains above poverty line. Paul Heyne was a lecturer of economics who advocated his interests in religion, social issues, justice, and free markets economies. In his ideology, Paul Heyne incorporated joblessness, deficiency, incomes, unsafe jobs, globalization, the rich getting richer while the poor getting poorer, excises,  inadequate public schools, lack of health care, the right to form a union  as the basic guidelines to define economic justice. His main aim is to ensure that everyone remains above poverty line and harmonizes the gap between the rich and the poor. The slogan, â€Å"Production for people, not for profits† goes in line with the ideologies of Paul Theodore Heyne. He claims that economic justice involves the synchronization and balance between input and output. However, three principles contrast with his dogmas of economic justice. These principles are contribution, dispersal, and synchronization. The principle of contribution that was put forth describes how one makes input to the economic process so that they can make a living. The standard advocates for impartial opportunities in the process of gaining access to private property in productive assets as well as parity of opportunity in to engage in fecund work. Paul Heyne thought that the use of his principle would, help bridge the gap between the haves and the have-nots’. However, this idea is wrong in that it promotes dependency on those people who work. By using this principle, it means that the individuals’ properties would be divided among the people who have an interest. His ideology advocated for equal results on the output even though the people claiming did no t themselves participate in producing the output. Secondly, Paul Heyne’s creed of economic justice goes against the distributive principle that exists because of the capitalist approach used. This approach requires that the output of an economic system to be shared according to labor and or capital contribution. The distributive justice that we use in the capitalist approach is directly linked to the distributive approach. This is because the distributive approach is like a rewarding mechanism that aims at rewarding every person according to his labor or capital contribution. Conflicting to this approach, Paul Heyne creed was wrong since it aims at rewarding all the society members even though they did not participate in the output creation. His ideology of economic justice may confuse the distributive philosophy in that Paul Heyne’s principle is like a charity work unlike the distributive principle, which is more of a reward mechanism that rewards effort put in an eco nomic system to gain a certain output. Likewise, I do not agree with Paul Heyne’s idea that a free and open market place with the exclusion of the government is the most objective and democratic means for determining the right price, right wages, and the right profits. Paul Heyne ideologies eliminate the government in decision-making. This is very wrong in that the government is a

Motivations of Managers in Small- and Large Firms Essay

Motivations of Managers in Small- and Large Firms - Essay Example In the paper, the importance and major differences between small- and large-scale businesses such as in the case of the multinational corporations (MNCs) and the transnational corporations (TNCs) will be thoroughly discussed. In the process of going through the discussion, the differences between the ownership, goals, and business organization including the business activity of small- and large-scale businesses’ external environments will be compared and contrast. Whether a company is small- or large-scale, the main purpose of establishing a business is to earn large sum of profit. Earning profit is not solely dependent on increasing the company’s annual sales; the ability of the manager to maximize the use of its existing resources also contributes a lot when it comes to increasing the amount of profit a company can generate each year. Aside from the major differences between the corporate structure of small firms and large multinational companies, it is a common knowl edge that large-scale businesses are able to acquire bigger credit line from banks as compared to small-scale businesses. Since small-scale businesses have limited financial resources that can be used in operating the business. For this reason, managers within small-scale companies are not fully able to maximize the benefit of economies-of-scale. Large-scale businesses such as in the case of multinational corporations (MNCs) and the transnational corporations (TNCs) have the financial capacity to invest on highly competitive human resources and support employees’ needed training and development aside from investment on newly innovated communication and production technology and the benefit of purchasing of raw materials by bulk.

Humor and the lower class in Shakespeare Essay Example for Free

Humor and the lower class in Shakespeare Essay From the jigging veins springs the flow and creates a hilarious touch in the rhythm of souls- This is incredulous the power of no body else except Shakespeare. Shakespeare was a truly amazing 17th Century literary dude, creating the whole new gamut of human experience and emotions of both high and low, royal and sundry, bringing their lives in the fold of his words through his tragedy, romantic, history and comedy plays. Shakespeare is an appropriate symbol of human life which brings tears and smiles, sighs and shouts of joys. So beyond bringing the tears and pondering over the history, he reaches the heart of man with his comedy plays. Comedy of Shakespeare moves in a world of its own away from satire or moral reforms. The comedy appears in the Renaissance period in its new form breaking from its conventional mode. Since sixteenth century this term was in use but to incorporate numerous types among whom many resembled the Greek and Latin comedies. The renaissance though saw the slight change in the trend of the comic strip but the spirit remained the same. Before it, comedy was performed in the form of farce and clown-age by roaming entertainers and captured the morality completely due to its popularity. The comedy espouses the influence of not only with the plays of Plautus and Terence, but also showed the signs of Latin forms, the biblical Terentian plays, and the story with the theme of the Prodigal Son. The result was quite visible as there on the stages were seen the entire new style of dramatization of story and scenic entertainments which were full of fun and frolic. Shakespeare also used what has become the tradition in the British Society, to laugh at a character’s lack of intellect. Shakespeare uses fools who were considered to be lacking in intelligence but are actually wiser, and clowns. These clowns were generally innocent characters, ignorant, sometimes dull witted and created a situation that is almost out his scope and thus keeps the comic actions going. By using the fools he sprinkled his plays with Jokes meant for the common man touching the audience’s intellectual level. The best example of the use of the fools is Falstaff in I Henry IV. Falstaff is an embodiment of the vice of vanity, dishonest, proud and pretentious but on the other hand coward also, thus providing an entertainment value. The brothers Dromio in the Comedy of Errors is also fine example of the fools. Comedy of Error is Shakespeare’s earliest and classically inspired comedy particularly using the Plautus’s farcical play Menaechmi ( Twins). He created the comic scenes with the common people who found themselves engulfed in a farce of mistaken identities, due to the two pairs of twins who were separated because of the storm in the sea. Some of the humor in Comedy of error is derived from the puns and wordplay, but the large part of it comes from slapstick and mistaken identity, and it’s distinct in the sense that it observes classical unities. This complete play is entertainment, but under the layers of the fun also lays the deeper themes, which includes the feeling of self identity versus reality, the essence of time, coincidence and love. Because of the confusion, both the Syracusan and Ephesan twins sometimes think they have gone insane which shows the Shakespeare’s keen interest in showing the characters tortuous soul. The play also highlights the fact that even the lightest farce can create emotional resonance. This play was first published in the first Folio in 1623 and is considered as Shakespeare shortest play. The comedy ends when both sets of twins were reunited. Shakespeare made his play more complex than Plautus by adding second set of twins. The other plays that can be considered nearer to the Comedy of errors in the model are the two gentleman of Verona, The Taming of the Shrew and A Love’s Labor’s lost. The 1590’s era saw changes in trend in the plays Mid Summers Night Dreams and the Merchant of Venice. These plays were different in tone coming under the category of Middle Comedies and are the proof of the Shakespeare’s genius to experiment with the plays. Mid Summers Night Dreams beautifully presents the bumbling and unconsciously comic townspeople, creating yet another chapter of bringing the common frivolities, vices, situations and circumstances that these townspeople creates for themselves and thus is emerged the amusing scenes. But these plays not only arouse the comic relief but also create the sympathetic feelings. We can also see what is known as the Mature Comedies in this the most popular The romantic plays Much Ado About Nothing, As You Like It, The Merry Wives of Windsor, and Twelfth Night. All these plays are considered as joyous comedies with characters always smiling and are sympathetic. Written around 1599 and 1600, these plays were at the peak of the Shakespeare’s career in the field of high comedy with generally having beautiful, intelligent, and strong-minded heroines, as the central characters. These plays were in sharp contrast to the satire, and reflect Shakespeare’s not only the mastery of his art but also congenial temperament that he shows towards his characters. Soon after mature comedies, Shakespeare produced problem comedies in his three plays—All’s Well That Ends Well, Troilus and Cressida, and Measure for Measure. The problem comedies deals with the complex and unpleasant themes and its characters have certain amount of moral flaws which are more severe and difficult to change than the characters in the farces or the joyous comedies. Light hearted humor is seen in these plays which are emotionally rich and dramatically exciting and stimulating to the readers. All’s Well That Ends Well, written around 1603 follows the conventional pattern of comedy, and as its title suggests the play ends with the reunion of a separated couple, but this reunion is deeply troubling. Hereby Troilus and Cressida are totally different in the sense that for many days it was unknown whether it was tragedy, history or comedy. The essence of Romanticism showers in the comedy of the Shakespeare’s plays, and the lives hovers over the back ground and atmosphere of Shakespeare. Shakespearean comedy is primarily the comedy of love. The atmosphere is full of the genial of love and friendship. In his comedy love is a means of human fulfillment, and far from raising the lovers thoughts about basic desires, the romantic inserts the feeling of passion. The romantic comedy has characters ranging from servants, drunkards, constables and clowns. The main characteristic feature of the Shakespeare comedy is the beautiful combination of realism and fancy. The characters are drawn from the world of men and women. They have to suffer like ordinary mortals experiencing adversity, separation and disappointments. The characters and scenes though are viewed through magic casements which transforms reality, the settings in his plays are generally imaginative- an unknown island, Thebes, Arden, Illyria, and Venice each are conceived in the sparkling light of a beautiful fancy, yet they are all real and sheer from our daily real lives. The contemporary figures and fashions as in Love’s Labor’s Lost; Bottom and his companions mingling with the fairies, this union of realism and fantasy is the cardinal characteristic feature of Shakespeare romantic world. The worldly wisdom and deep comprehension of life made his comedies more realistic. Under the humor and fun there lies the tone of didacticism with the complex moods and subtlety in the characters. His comedies are also marked by the optimism and are the pictures of life in sunnier aspects. Shakespeare began his journey of comedy where Lyly left, and he was able to find his way to create an intense mood of seriousness in the comedy. It is said that in comedy, Lyly is Shakespeares model and its influence is far more permanent than any other. Shakespeare imitates the grouping style of Lyly and consequently repeats the relation or situation in successive plays. It was from Lyly that Shakespeare learned unity and coherence of plot-construction, basically in the introduction of songs and fairies. (Looney, 1997-2002). And the fine example is â€Å"Love and Labor’s lost†. He was also influenced with Greene which led to the creation of The Two Gentlemen of Verona. But the most influence that is created on his works is from Plautus and Terence. Plautus devices used in the plots reads like ten-twenty-thirty thrillers of the nineteenth century: involving abandonment of infants, kidnapping, piracy, shipwreck, tokens of recognition, changes of identity, keyhole listenings and strange rescues. His world constitutes the characters ranging from scolding matrons, lying and thievish servants, money lenders, procurers and sycophants, all belong to the lower or middle strata of the society but in the end always the knaves are punished and its titles reflects the plot like The Play of the Hidden Pot of Gold, The Haunted House, How the Sham Steward Got Paid for His Asses, and The Play of the Caskets. The same is true with Comedy of Error which is derived from the Plautus’s farcical play Menaechmi (Twins). In this play Plautus uses laughter to dwell and come out with the human foibles including the mistaken identity. As in Comedy of Errors in Plautus play, only one servant appears and he is traveling with a twin who stays outside their native country. The citizen twin has a shrewd wife, a father-in-law and a mistress named Erotium, and thus all these involves trickery, sex intrigue with the husband’s blatant infidelity. And this mistaken identity are wrangled a jeweler, a merchant, parasite, a physician and the courtesan. Thus the story and plot of the Shakespeare and Plautus are same but Shakespeare gives very little of farce. There are two distinct patterns in which Shakespeare comedy moves, one from society to wilderness and then back to the better society and the second pattern is from union to wandering and then back to union. (Flachman from midsummer magazine, 2001). The first model emerges in the play A Midsummer Night’s Dream. This play takes its characters from the urban lands to the green world of forest and then back to the original society whereby they have learned the true way of living from the freedom that they enjoyed in green world of the Forest. In the Midsummer Night Dreams all attained the good fortune only by staying one night in enchanted woods. As opposed to these plays, the other plays like in Twelfth Night, The Comedy of Errors, and All’s Well That Ends Well, specifically in the comedy of errors the characters first are united, separated and then united. In, many of the comedies the conclusion is the happy marriage. These patterns help us to read in depth the chapters of our lives and try to solve the problems faced by us in a much comic manner. The Midsummers Night Dreams is different then the Comedy of Errors in the sense that its the Bards original wedding play. According to many scholars it is a light entertainment to accompany a marriage celebration; and unlike Comedy of Errors Shakespeare does not rely on existing plays, narrative poetry, historical chronicles or any other source materials, making it an absolutely original piece. The main plot of the play involves the two set of couples The Hermia and Lysander, and Helena and Demetrius whose romantic endeavors are complicated due to their entry into the fairyland woods where the King and Queen of the Fairies Oberon and Titania rules and the Puck or Robin Goodfellow, who are the folk characters plies his trade. Thus there is also an element of fantasy in this play which is totally absent in the Comedy of Errors with an exception of twins. A Midsummer Nights Dream contains lyrical expressions of love and dreams, and the creative imagination of both. These two patterns, are born from the plays, the Jorge de Montemayor’s Diana, which is a Spanish pastoral romance who in celebrating the love, moves from society to wilderness and then back to the reformed and much cherished society, and the second posters from the story of â€Å"Titus and Gisippus† in Sir Thomas Elyot’s The Governor, and its plot moves uniting the characters and then leave them to wander and again back reuniting them. Shakespeare was a versatile character and the growth his career lies in its model of versatility which is amply clear in all his plays whether it is tragic, history or comedy, versatility lies in all and he is always experimenting with the words so close to the human heart and that makes the Shakespeare unique. BIBILIOGRAPHY 1. Flachmann Michael, (2001), The two Comic plots of Verona, From Midsummer Magazine, Utah Shakespearean Festival Home Page, Retrieved on 19th March 2007 from W. W. W: http://www. bard. org/education/resources/shakespeare/twogentscomic. html 2. Looney J Thomas, Shakespeare Identified, Chapter XI, Edward De Vere — Middle Period: Dramatic Foreground, Retrieved on 19th March 2007 from W. W. W: http://www. shakespearefellowship. org/etexts/si/11-5. htm.