Lascaux Cave One of the First Examples of Human Art

Lascaux Cave is a rock shelter in the Dordogne Valley of France with fabulous cave paintings, painted between 15,000 and 17,000 years ago. Although it is no longer open to the public, a victim of too much tourism and the encroachment of dangerous bacteria, Lascaux has been recreated, online and in replica format, so that visitors may still see the amazing paintings of the Upper Paleolithic artists. Lascauxs Discovery During the early fall of 1940, four teenage boys were exploring the hills above the Và ©zà ¨re River near the town of Montignac in the Dordogne Valley of south-central France when they stumbled on an amazing archaeological discovery. A large pine tree had fallen from the hill years before and left a hole; the intrepid group slipped into the hole and fell into what is now called the Hall of the Bulls, a 20 by 5 meter (66 x 16 foot) tall fresco of cattle and deer and aurochs and horses, painted in masterful strokes and gorgeous colors some 15,000-17,000 years ago. Lascaux Cave Art Painting of Aurochs and Horses at Lascaux Cave, France. HUGHES HervÃÆ' © / Getty Images Lascaux Cave is one of the worlds great treasures. Exploration of its vast interior revealed about six hundred paintings and almost 1,500 engravings. The subject matter of the cave paintings and engravings reflect the climate of the time of their painting. Unlike older caves which contain mammoths and wooly rhinoceros, the paintings in Lascaux are birds and bison and deer and aurochs and horses, all from the warming Interstadial period. The cave also features hundreds of signs, quadrilateral shapes and dots and other patterns well surely never decipher. Colors in the cave are blacks and yellows, reds and whites, and were produced from charcoal and manganese and ocher and iron oxides, which were probably recovered locally and do not appear to have been heated prior to their use. Copying Lascaux Cave Since the discovery, modern archaeologists and artists have grappled with finding some way to capture the life, the art, the environment of the amazing site. The first copies were made in October 1940, in the midst of World War II, after French archaeologist Henri Breuil entered the cave and began scientific studies. Breuil arranged for photography by Fernand Windels and drawings of the images were begun shortly thereafter by Maurice Thaon. Windells images were published in 1950.   The site became open to the public in 1948, and in 1949, excavations took place led by Breuil, Severin Blanc, and Denis Peyrony. After Breuil retired, Andrà © Glory conducted excavations between 1952-1963. By then the government recognized that CO2 levels had begun to rise in the cave from the number of visitors. An air regeneration system was required, and Glory had to excavate the floor of the cave: he found the first sandstone lamp in that manner. However, because of ongoing preservation issues caused by the numbers of tourists, the cave was closed to the public in 1963.   Between 1988 and 1999, new research led by Norbert Aujoulat studied the sequence of the paintings and researched pigments beds. Aujolat focused on the seasonality of the images and commented on how the mechanical, practical and morphological properties of the walls affected the adaptation of techniques of painting and engraving. Lascaux II Visitors inside Lascaux II Grotto in France, opening day 1983. Getty Images / Sygma / Pierre Vauthey In order to share Lascaux with the world, the French government built a replica of the cave, called Lascaux II, in a concrete blockhouse in an abandoned quarry near the cave, constructed of galvanized fine wire mesh and 550 tons of modeled concrete. Two parts of the original cave, the hall of the Bulls and the Axial Gallery were reconstructed for Lascaux II.   The basis of the replica was constructed using stereophotogrammetry and hand tracing down to the nearest millimeter. Working from projections of the slides and with relief photographs, copy artist Monique Peytral, labored for five years, using the same natural pigments, to recreate the famous cave paintings. Lascaux II was opened to the public in 1983.   In 1993, Jean-Francois Tournepiche at Bourdeauxs Musee dAquitaine created a partial replica of the cave in the form of a frieze that could be dismantled for exhibition elsewhere.   Virtual Lascaux A virtual reality version was begun in 1991 by the American electronic artist and academic Benjamin Britton. Britton used measurements, plans, and photographs from the original cave and a vast array of graphics tools, some he invented, to create a precise 3D-computer model of the cave. Then he used graphic software to encode the images of the animal paintings. Completed in 1995, the exhibit premiered in Paris and Korea, and then internationally in 1996 and 1997. Visitors toured Brittons Virtual Lascaux with a computer screen and VG goggles.   The current French government-funded Lascaux cave website has a version of Brittons work that viewers can experience without goggles. The original Lascaux cave, closed to visitors, continues to be plagued with fungal proliferation, and even Lascaux II is suffering from a compromising film of algae and calcite.   Reality and Rock Art The reconstruction of the Hall of the Bulls at Lascaux II. Getty Images / VCG Wilson / Corbis Today there are hundreds of bacteria which have formed in the cave. Because it was air-conditioned for decades, and then treated biochemically to reduce mold, many pathogens have made a home in the cave, including the bacillus for Legionnaires disease. It is unlikely that the cave will ever be opened to the public again. Although some critics worry about the copying function, removing the visitor from the reality of the cave itself, others such as art historian Margaret Cassidy suggest that such reproductions grant more authority and respect to the original by making it known to more people.   Lascaux has always been a copy, a re-imagined version of a hunt or a dream of animals in the artist(s) head(s). Discussing the virtual Lascaux, Digital ethnologist Rowan Wilken cites the historian Hillel Schwartz on the effects of copying art, that is both degenerate and regenerate. It is degenerate, says Wilken, in that copies distance us from the original and originality; but is also regenerate in that it enables a wider critical space to discuss rock art aesthetics.   Sources Bastian, Fabiola, and Claude Alabouvette. Lights and Shadows on the Conservation of a Rock Art Cave: The Case of Lascaux Cave. International Journal of Speleology 38.55–60 (2009). Print. De la Rosa, Josà © Maria, et al. Structure of Melanins from the Fungi Ochroconis Lascauxensis and Ochroconis Anomala Contaminating Rock Art in the Lascaux Cave. Scientific Reports 7.1 (2017): 13441. Print. Delluc, Brigitte, and Gilles Delluc. Art Palà ©olithique, Saisons Et Climats. Comptes Rendus Palevol 5.1–2 (2006): 203–11. Print. Leroi-Gourhan, Arlette. The Archaeology of Lascaux Cave. Scientific American 246.6 (1982): 104–13. Print. Pfendler, Stà ©phane, et al. Assessment of Fungi Proliferation and Diversity in Cultural Heritage: Reactions to Uv-C Treatment. Science 647 (2019): 905–13. Print. of The Total Environment Vignaud, Colette, et al. Le Groupe Des  « Bisons Adossà ©s  » De Lascaux. Étude De La Technique De Lartiste Par Analyse Des Pigments. LAnthropologie 110.4 (2006): 482–99. Print. Wilken, Rowan. Evolutions of Lascaux. Aesthetics and Rock Art. Eds. Heyd, Thomas and John Clegg: Ashgate, 2005. 177-89. Print. Xu, Shan, et al. A Geophysical Tool for the Conservation of a Decorated Cave – a Case Study for the Lascaux Cave. Archaeological Prospection  22.4 (2015): 283–92. Print.

Standard Principles And Techniques For International Air...

ICAO English Language Proficiency Since the birth of the International Civil Aviation Organization (ICAO) in 1947, this U.N. funded specialized agency has been a substantial catalyst for the development of standard principles and techniques for international air navigation. In addition, they continue to facilitate the promotion of safety and overall development in the continuum of flight. Between the advances in regulations, aircraft operation, aeronautical charts, air traffic services, aircraft accident investigations and much more, this powerful agency has contributed to the vast majority of aspects that compose aviation. Out of these numerous contributions, one of the many significant roles the ICAO has played since their upbringing pertains to the standardization and proficiency requirements of the English language. Beginning in 1951, English was chosen by the ICAO as the official language of aviation, primarily because the nations that manufactured and operated the majority of a ircraft at the time were English speaking (McCulloch 2012). Initially, the standardization of the English language seemed like an adequate application to maintain simplicity and understanding. However, as history came to show, it was not. Through an analysis of the importance underlying efficient radiotelephony and the various efforts made by the ICAO, one will have a clearer view of where communication in aviation stands today, as well as an outlook of what the future beholds. 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Christmas Vacation a Boon Free Essays

Christmas!! It is pleasing to hear when we know that it’s near. Specially to those students like me because we knew that it’s going be a long time of rest in our studies and we can do other things that we can’t during school days and also to the kids and small children because the first thing that comes to their mind when they hear Christmas are gifts and new toys. It is not new to us Filipinos already the yearly preparation and celebration of this very special day for Christians because it is already in our tradition and culture as Filipino. We will write a custom essay sample on Christmas Vacation a Boon or any similar topic only for you Order Now This is one of the traditions inherited to us by our ancestors that until now we still give significance. Every Christmas, one of the traditions of our friend Christians is they prepare a lot of food for their visitors, friends and family, giving of gifts and of course having a fireworks display to show their joy. That is why many people consider Christmas as the time for joy, sharing and love. I would like to argue and to prove that the two-week Christmas vacation really is a boon or shall we say a blessings to us Filipinos because of these following reasons: 1. Since majority of people here in our country are Christians, and Christian people always take Christmas as a blessing to them because it is when Christ was born and save them from their sins, they were able and have an enough time to rejoice and give thanks and express gratitude to their savior. According to the Pew Research Center, the 2000 Philippine census found that 5.1% of the population is Muslim. While the majority of the population are Roman Catholic, some ethnic groups are Protestant, non-religious, Buddhist, Animist and Hindus. 2. Christmas vacation also gives us time to be reunited with our love ones. It is much pleased to celebrate Christmas with our friends, relatives and especially our family. As we observe, there are so many people travelling during Christmas season compared to other seasons of the year. Bus terminal, airports, pier and other transportation establishments are overcrowded with people. And these people have the same destination, to go back home to spend their Christmas vacation with their family and friends. 3. Employees receives bonus from their employment. Christmas bonus is a benefit that is not government mandated, but is usually given to employees. This is given in December, on top of the 13th month pay. This is considered as the company’s Christmas gift to their employees. 4. Small and big establishments are tend to have a higher rate of income during Yuletide season, especially when Christmas Eve is approaching. The rate of demand of goods is higher and also prices of goods are getting higher and higher as Christmas day becomes nearer and nearer. As we all know, according to the law of demand, when the rate of demand is high, the prices also become high and consecutively income also gets higher. 5. There is also an increase of rate of tourist in our country and that means more jobs to our people. As we notice during Christmas, we can see a lot of foreigners compared to ordinary days of the year. It is because many foreigners prefer to spend Christmas here in our country because of our nature and our tourist destinations. These tourists can be an investor here in our country and it only means that more jobs will be accessible. 6. People can have an another source of income during these days. People can sell products that are in demand all through this season such as fireworks and food that we usually prepare like ham keso de bola. We can see throughout this season a lot of vendor selling products that are we usually use and prepare for Christmas. Based on my arguments I strongly believe that the two-week Christmas vacation really is a boon to Filipinos like me. How to cite Christmas Vacation a Boon, Essay examples

Auditing & Assurance Professional Competence

Question: Discuss about the Auditing Assurancefor Professional Competence. Answer: Introduction As per the regulations of Accountants Code of Ethics, Peter Harmon cannot be said to have been violated the ethical principles. Code of ethics B under section 240- 241, states that the professional accountant in public practice may receive or pay referral fee or commission provided it does not create self- interest threat to the ethical principle of objectivity, professional competence and due care. Ethical principle on professional competence and due care provides the accountants to maintain the knowledge and skill at professional level to provide competent services and to act diligently for the professional clients (Chawla et al. 2015). In the present case, receipt of 10% commission as referral fee does not violate any ethical principle under the Code of Ethics. In the present case, David Smith violated the ethical principle of Confidentiality since he referred ten clients to the Allied Insurance Company without their knowledge. According to the code of ethics, confidentiality ethical principle requires the professional auditor to keep the information of clients private and confidential (Brouard et al. 2016). It is against the regulations of ethical codes if an auditor discloses the client information to any third parties without considering the authority to do so.Apart from that, ethical principle on professional behaviour has also been violated by David Smith because he did not comply the relevant regulations to avoid the professional discredits. Hence, David Smith would be held for professional misconduct under the APES 110 Accountants Code of Ethics and Principles. APES 110 on Code of Ethics for Professional Accountants provide conceptual framework and principles for objectivity, integrity, confidentiality, professional competence and due care and professional behaviour. In the present case, Wrench company, Chartered Accountants maintain clients details in the computer records and allow them to use as per their requirement. Further, it has been mentioned that the company arranges the input data for its audit branch for the same clients and considered the involvement of staff from the audit section for the purpose of audit of clients as per the requirements of audit partners (Zaman Groff, Slapni?ar and tumberger 2015). The company said to have violated the ethics on professional objectivity and professional competence and due care. A staff in the audit team cannot be involved for audit procedures to meet the requirements of audit partners as professional auditor is only eligible to conduct audit of clients. According to the conceptual framework and code of ethics for professional accountants, it is unethical to make unsolicited approaches to the parties or clients whether by person or by any other electronic mode. In the given case, Stephanie Barry sends her firms literature with respect to the management services capabilities to its client Williams based on the monthly unsolicited approach. Accordingly, it has been analysed that Barry has violated the principle ethics on integrity and professional behaviour because unsolicited approach leads to publicity of the professional firm and capabilities and such action is against the code of ethics (Abed 2016). Therefore, Stephanie Barry would be held for professional misconduct under APES 110 on Accountants Code of Ethics. As per the regulations on Code of Ethics for Professional Accountants, an auditor cannot be an employee or member at any position of the audit company. The auditor of the company is required to be independent and should not be involved in the organizational business activities or any business decisions. Katrina Ng, in the present situation is an audit manager of an entity as well as an honorary member of Board of Directors. As per the professional ethics, involvement of auditor affects the auditor independence, confidentiality and professional competence (Khelil et al. 2016). Involvement as an honorary member in the audit company may influence the auditor independence on performing audit procedures and forming unbiased audit opinion. Therefore, Katrina has violated the ethical principles by joining the honorary position in the board members of the audit entity. Professional Accounting involves four types of services i.e. auditing and assurance, tax advisory services, general business advisory services and consultancy. In the given situation, Peter Beattie, public accountant, delivers tax advisory services along with the management, book keeping and auditing services for the same client. All the services mentioned falls under the meaning and types of services that a professional accountant is eligible to deliver by maintaining code of ethics (Svanberg and hman 2016). Therefore, Peter Beattie cannot be said to have violated any ethical principles and conceptual framework as per APES 110 on Accountants Code of Ethics. Accountants Code of Ethics under APES 110 provides that the professional accountants or auditors must not advertise their work as well as they must not involve in any inaccurate publicity. Accordingly, comparison on the professional capabilities along with the other professional audit firms against the regulations of professional ethics and principles. Taking up the advertisement in the local newspaper along with the colourful pictures of the staff and comparison with other professionals is against the ethics of integrity and professional behaviour (Shafer, Simmons and Yip 2016). The Hornsby Auditors entered into inappropriate publicity to obtain the clients by comparing other professionals with respect to get higher tax deductions. Accordingly, Hornsby Auditorscan be said to have violated the ethics of integrity and professional behaviour as per APES 110. As per the regulations on Code of Ethics for professional accountant, if there is a default in the payment of audit fees, then the auditor is permitted to retain the client books and documents on exercising a claim. As David Cheadle had not been paid the audit fees by Nestree Ltd for the audit during the year ended 30 June 2015, he can retain the organisations accounting books and other documents and is entitled to form claim against the dues. Such action would not be against the regulations of code of ethics under APES 110 (Svanberg and hman 2016). Further, David can continue the audit process for the subsequent year 2016 and is allowed to retain the books and documents. The present case provides the inability of the auditor to obtain the confirmations from three major customers of the audit clients included in the sample. Further, the auditor satisfied himself for the account balances used in other audit procedures. In this situation, audit is not able to obtain third party confirmations from the clients major customers however; there is no information on the identification of misrepresentations. Accordingly, the auditor should provide audit opinion as unmodified- emphasis of matter paragraph in the audit report of the clients financial statements (Huang, Lin and Raghunandan 2015). This opinion shall be provided because there is no misrepresentation or non- compliance of GAAP has been reflected but the confirmation from third party could not be obtained. Therefore, the auditor should highlight the fact in the matter paragraph to draw the attention of the users since; the confirmation could not be obtained from the major customers. During audit procedures, if the audit is not able to complete the true and precise audit report due to lack of proper financial records as well as restrictions or limitations on the scope of audit evidence, then the auditor provides disclaimer of opinion. In the given situation, the client of the auditor restricted from verification of property, plant and equipment, which forms a material part of total assets i.e. around 20% of the total assets. Property, plant and equipment is considered as an integral part of organisations total assets hence it is essential to make proper verification for the purpose of analyzing true and fair view (Bhattacharjee, Maletta and Moreno 2015). Since, the client restricted the audit to verify the part of fixed asset, auditor should provide disclaimer of opinion. In case there is limitation on the scope of audit evidence by the organisational management and governance then the auditor provides disclaimer of opinion in the audit report since, the auditor could not provide correct audit report. On the contrary, unmodified opinion- emphasis of matter paragraph is provided when the auditor finds the presentation of financial information is in compliance with GAAP and there is no misrepresentation but certain information could not be obtained (Chen et al. 2016). Accordingly, in the present situation, exclusion of contingent liability disclosure from the financial report requires the auditor to provide unmodified- emphasis of matter paragraph. Besides, if the same if actual liability, it would affect the financial report materiality and auditor provides disclaimer of opinion since there has been limitation on the scope of audit. Adverse opinion in the audit report is provided when the organisational financial records have not been prepared in compliance with the regulations of GAAP. Further, he auditor establishes that the financial records of the organisations presents gross misrepresentations due to error or fraud in recognising and representing financial information (Vichitsarawong and Pornupatham 2015). In the present case, it is mentioned that the significant proportion of sales of the retailer are based on cash and there is no appropriate records have been maintained. Further, in order to determine the accuracy of the cash sales no audit tests can be performed. Hence, auditor would provide adverse opinion since there is misrepresentation of audit report due to error in recording financial information. According to the standards on auditing, it is essential to examine and verify the opening balances of accounts at the start of financial year. Based on the correctness and appropriate recognition of the previous financial year balances, the auditor performs the current years audit procedures and presents appropriate audit opinion (Gallizo and Saladrigues 2016). In the given case, the new client refused to provide information on the opening balances of the accounts even if the current years financial information appears to be free from material misstatements. Since, there is a limitation on obtaining the financial information on opening balance of the accounts for audit during the current year, therefore the auditor provides disclaimer of opinion. For the purpose of preparing and presenting the financial report, it is essential to follow the principles and regulations of Australian Accounting Standards as well as the requirements of GAAP. It is the responsibility of organisational management to present the financial statement in compliance with the regulations of Australian Auditing Standards (Vichitsarawong and Pornupatham 2015). In case the auditor finds that the financial statements have not been prepared in conformance to the Australian Accounting Standards and GAAP then the auditor provides adverse opinion. Therefore, in the present case adverse opinion should be provided since, the organization has not complied the regulations of Australian Auditing Standards since five years. During the audit procedures, if the auditor finds that the financial records of the organization has not been prepared in compliance with the Australian Auditing Standards and the result has material effect on the true and fairness of the financial statements, then auditor provides adverse opinion (Huang, Lin and Raghunandan 2015). In the present situation, audit client used LIFO method for the accounting of inventory that is not allowed as per the Australian Auditing Standards and the same had affected the materiality of financial statements on the value of inventory. Since the value of inventory involves a significant part on the organisational total assets, the auditor should provide adverse opinion for misrepresentation in the financial report. The responsibility of the management is to measure the ability of the organisation to prepare the financial statements based on the going concern framework while the auditor is responsible to determine the appropriateness of going concern assumption as per ISA 570. Accordingly, if the auditor finds substantial doubt on the organisations ability to maintain as a going concern, the auditor should provide an explanatory paragraph followed by the opinion paragraph (Chen et al. 2016). Similarly, in the present case, the auditor has detected no material misstatements but there has been substantial doubt on its continuation as going concern. Therefore, the auditor provides modified opinion and includes the explanatory paragraph highlighting reasons that affect the going concern basis as well as stating the liquidation of the companys major customers. Reference List Abed, R., 2016. Investigating the Effect of Professional Ethics Indicators on Financial Performance of Companies, Case study: Tehran Stock Exchange.Mediterranean Journal of Social Sciences,7(3 S2), p.183. Bhattacharjee, S., Maletta, M.J. and Moreno, K.K., 2015. The Role of Account Subjectivity and Risk of Material Misstatement on Auditors' Internal Audit Reliance Judgments.Accounting Horizons,30(2), pp.225-238. Brouard, F., Bujaki, M., Durocher, S. and Neilson, L.C., 2016. Professional Accountants Identity Formation: An Integrative Framework.Journal of Business Ethics, pp.1-14. Chawla, S.K., Khan, Z.U., Jackson, R.E. and Gray, A.W., 2015. Evaluating Ethics Education for Accounting Students.Management Accounting Quarterly,16(2), p.16. Chen, F., Lam, K., Smieliauskas, W. and Ye, M., 2016. Auditor Conservatism and Banks' Measurement Uncertainty during the Financial Crisis.International Journal of Auditing,20(1), pp.52-65. Gallizo, J.L. and Saladrigues, R., 2016. An analysis of determinants of going concern audit opinion: Evidence from Spain stock exchange.Intangible Capital,12(1), pp.1-16. Huang, H.W., Lin, S. and Raghunandan, K., 2015. The Volatility of Other Comprehensive Income and Audit Fees.Accounting Horizons,30(2), pp.195-210. Khelil, I., Khelil, I., Hussainey, K., Hussainey, K., Noubbigh, H. and Noubbigh, H., 2016. Audit committeeinternal audit interaction and moral courage.Managerial Auditing Journal,31(4/5), pp.403-433. Shafer, W.E., Simmons, R.S. and Yip, R.W., 2016. Social responsibility, professional commitment and tax fraud.Accounting, Auditing Accountability Journal,29(1), pp.111-134. Svanberg, J. and hman, P., 2016. Does Ethical Culture in Audit Firms Support Auditor Objectivity?.Accounting in Europe,13(1), pp.65-79. Vichitsarawong, T. and Pornupatham, S., 2015. Do audit opinions reflect earnings persistence?.Managerial Auditing Journal,30(3), pp.244-276. Zaman Groff, M., Slapni?ar, S. and tumberger, N., 2015. The influence of professional qualification on customer perceptions of accounting services quality and retention decisions.Journal of Business Economics and Management,16(4), pp.753-768.