Should The Public Heritage Collections Be Done - 997 Words

Accounting can be done in several different ways and the way it is done may result in consequences for organizational behavior and management. (O Hare, n.d.) One issue is the failure of museum to capitalize their collections and report them as assets. According to the Australian Accounting Standards, annual general-purpose financial reports will be misrepresented if heritage and collections are included as assets. One of the criteria’s of an asset is to bring future economic benefit. The question raised in relation to museum is whether the public heritage collections have any future economic benefits deriving from the collections which is economic to the museum? These arguments are very extensive and many museums can argue about the fact†¦show more content†¦Firstly, the asset must provide future economic benefit. Secondly, the reporting entity must control the future economic benefits in such a way that it can enjoy the benefit and prevent others to benefit from it. Finally, the transaction or event giving rise to the control must have occurred. (Aasb.gov.au, n.d.) However, an asset is only recognized as per AASB 116 in financial statement if it is probable that the future benefits from the asset will eventuate and if the item has a cost or value that can be measured. (Leo, Hoggett Sweeting, 2012) The term probable is means the like for the future benefit is higher than less likely to happen. An element will be considered as an asset only if it satisfy the probability of providing future benefits. (Aasb.gov.au, n.d.) An item will usually have a cost or value to use to measure reliably. The measurement of asset is made at its cost and appropriate measurement basis will be based upon model of accounting being applied. (Aasb.gov.au, n.d.) Items that so not have a cost or cannot be measured reliably cannot be considered as an asset. (Aasb.gov.au, n.d.) Museum and art collections include items such as work of arts, books, manuscripts, artefacts and collectables which are held for their cultural or historical significance. These items are either acquired at no or nominal cost. Therefore, they are measured at fair value. (Anao.gov.au, 2015) In some cases where we cannot define the fair value of these items, they cannot

Women During The Civil War - 1400 Words

The Civil War has often been referred to as the war between brothers, but when the war started women were still expected to stay at home and take care of the house and children, with little to no income. Many stories that originated from the Civil War talk about the battlefront and not the home front. This leaves us wondering what the spouses of the soldiers did to survive, especially if they had multiple children in the home. We do not know what women did during the war and if they had any impact whatsoever. Comparing Charleston and Philadelphia, which were the second largest cities in their respective areas at the time, it seems that Philadelphia women would have more of an impact on the war than the women in Charleston. Why†¦show more content†¦These two cities played major roles in the war whether it was Charleston’s port or Philadelphia’s infamous â€Å"refreshment saloons† both cities had a lot to offer to the soldiers during the war. Mary Chesnut writes a diary following accounts of multiple Southern cities, and shows how women in Charleston were greatly affected during the war. Mary Ashhurst shares her memories of the war and how they affected her daily routine for years. Many women on both sides dedicated most of their day to making garments for soldiers. Both of these cities had so much to offer during the Civil War, though Charleston was very prominent because of Fort Sumter, Philadelphia was overlooked in the history books. We know that Charleston had a port and Philadelphia was landlocked except for the Delaware River. Because of these two water resources, it makes both of these cities very important to their respective sides. What was the South like during the war? Life in the South was more difficult than the North. During the war, the Confederate States of America consisted of eleven Southern states that seceded from the Union in the early 1860’s. In the South, if you owned more than twenty slaves you didn’t have to fight in the war. Fighting for the idea of independence and a way of life based on slavery, many Southerners were for the idea of war. The Union had blockaded many of the ports in the South, which caused shortages of food and other necessities for those in the Southern

Film History Free Essays

Have you ever wondered how the movies or videos that you watch first started? Well, you won’t stay with the doubt for long because I am about to tell you how it all began. One of the first inventions was called the zoetrope is a cylinder looking gadget which contains drawings in a strip of paper inside that appears to move according to The Museum of Childhood. This invention came out in 1834 by a great inventor called W. We will write a custom essay sample on Film History or any similar topic only for you Order Now G. Horner. His invention is something that lots of people can enjoy by looking at the sequence.In 1867, the first device that showed movies and animated pictures was called a â€Å"zoopraxiscope† or the â€Å"wheel of life†. This starting invention was patented by a man called William Lincoln. The zoopraxiscope started by the motion of photographs and drawings. Later in 1895, a portable motion picture camera was invented by Louis Lumiere, a Frenchman. His invention became known as Cinematographe. It was a film processing unit and projector. This invention gave motion pictures the popularity. (According to the History of the Motion Picture com/library/inventors/blmotionpictures.htm†http://inventors. about. om/library/inventors/ blmotionpictures . htm). After those two great inventions came even a better one. Thomas Edison and William Dickson, his British assistant, constructed a device for recording movement on film and another to view it in the late 1880s. (http://www. filmsite. org/pre20sintro. html). But new inventions didn’t stop here; in 1890 a new invention called Kinetograph was constructed by William Dickenson. This device gave directors a reason for motion pictures. The kinetograph was a â€Å"motor-powered camara that could photograph motion pictures† according to Film History Before 1920. It was designed so you were able to move the film through the camara by an electric motor. I think that the way that the inventions were coming was great because every time a new invention came it had better technology and it was a little bit more practical and easier to use than the ones from before. Film creation became greater later on, when one of the five big studios started: Warner Bros. Pictures. This is one of the world’s largest producers of film and entertainment. Warner Bros. Pictures was founded by Polish-Canadian immigrants in 1918. (According to Wikipedia) How to cite Film History, Papers