History and Development of the Kinetoscope

The concept of moving images as entertainment was not a new one by the latter part of the 19th century. Magic lanterns and other devices had been employed in popular entertainment for generations. Magic lanterns used glass slides with images which were projected. The use of levers and other contrivances allowed these images to  move. Another mechanism called a Phenakistiscope consisted of a disc with images of successive phases of movement on it, which could be spun to simulate movement. Edison and Eadweard Muybridges Zoopraxiscope Additionally, there was the Zoopraxiscope, developed by photographer Eadweard Muybridge in 1879, which projected a series of images in successive phases of movement. These images were obtained through the use of multiple cameras. However, the invention of a camera in the Edison laboratories capable of recording successive images in a single camera was a more practical, cost-effective breakthrough that influenced all subsequent motion picture devices. While there has been speculation that Edisons interest in motion pictures began before 1888, the visit of Muybridge to the inventors laboratory in West Orange in February of that year certainly stimulated Edisons resolve to invent a motion picture camera. Muybridge proposed that they collaborate and combine the Zoopraxiscope with the Edison phonograph. Although apparently intrigued, Edison decided not to participate in such a partnership, perhaps realizing that the Zoopraxiscope was not a very practical or efficient way of recording motion. Patent Caveat for the Kinetoscope In an attempt to protect his future inventions, Edison filed a caveat with the patent office on October 17, 1888  that described his ideas for a device which would do for the eye what the phonograph does for the ear record and reproduce objects in motion. Edison called the invention a Kinetoscope, using the Greek words kineto meaning movement and scopos meaning to watch. Who Did the Inventing? Edisons assistant, William Kennedy Laurie Dickson, was given the task of inventing the device in June 1889, possibly because of his background as a photographer. Charles Brown was made Dicksons assistant. There has been some debate  over how much Edison himself contributed to the invention of the motion picture camera. While Edison seems to have conceived the idea and initiated the experiments, Dickson apparently performed the bulk of the experimentation, leading most modern scholars to assign Dickson with the major credit for turning the concept into a practical reality. The Edison laboratory, though, worked as a collaborative organization. Laboratory assistants were assigned to work on many projects while Edison supervised  and participated to varying degrees. Ultimately, Edison made the important decisions and, as the Wizard of West Orange, took sole credit for the products of his laboratory. The initial experiments on the Kinetograph (the camera used to create film for the Kinetoscope) were based on Edisons conception of the phonograph cylinder. Tiny photographic images were affixed in sequence to a cylinder  with the idea that, when the cylinder was rotated, the illusion of motion would be reproduced via reflected light. This ultimately proved to be impractical. Development of Celluloid Film The work of others in the field soon prompted Edison and his staff to move in a different direction. In Europe, Edison had met French physiologist Étienne-Jules Marey who used a continuous roll of film in his Chronophotographe to produce a sequence of still images, but the lack of film rolls of sufficient length and durability for use in a motion picture device delayed the inventive process. This dilemma was aided when John Carbutt developed emulsion-coated celluloid film sheets, which began to be used in the Edison experiments. The Eastman Company later produced its  own celluloid film, which Dickson soon bought in large quantities. By 1890, Dickson was joined by new assistant William Heise and the two began to develop a machine that exposed a strip of film in a horizontal-feed mechanism. Prototype Kinetoscope Demonstrated A prototype for the Kinetoscope was finally shown at a convention of the National Federation of Womens Clubs on May 20, 1891. The device was both a camera and a peep-hole viewer that used 18mm wide film. According to David Robinson, who describes the Kinetoscope in his book, From Peep Show to Palace: The Birth of American Film the film ran horizontally between two spools, at continuous speed. A rapidly moving shutter gave intermittent exposures when the apparatus was used as a camera and intermittent glimpses of the positive print when it was used as a viewer, when the spectator looked through the same aperture that housed the camera lens. Patents for Kinetograph and Kinetoscope A patent for the Kinetograph (the camera) and the Kinetoscope (the viewer) was filed on August 24, 1891. In this patent, the width of the film was specified as 35mm  and allowance was made for the possible use of a cylinder. Kinetoscope Completed The Kinetoscope was apparently completed by 1892.  Robinson also writes: It consisted of an upright wooden cabinet, 18 in. x 27 in. x 4 ft. high, with a peephole with magnifying lenses in the top...Inside the box, the film, in a continuous band of approximately 50 feet, was arranged around a series of spools. A large, electrically driven sprocket wheel at the top of the box engaged corresponding sprocket holes punched in the edges of the film, which was thus drawn under the lens at a continuous rate. Beneath the film was an electric lamp and between the lamp and the film a revolving shutter with a narrow slit. As each frame passed under the lens, the shutter permitted a flash of light so brief that the frame appeared to be frozen. This rapid series of apparently still frames appeared, thanks to the persistence of vision phenomenon, as a moving image. At this point, the horizontal-feed system had been changed to one in which the film was fed vertically. The viewer would look into a peep-hole at the top of the cabinet in order to see the image move. The first public demonstration of the Kinetoscope was held at the Brooklyn Institute of Arts and Sciences on May 9, 1893.

Terrorism As An International Phenomenon Essay examples

Terrorism as an International Phenomenon nbsp;nbsp;nbsp;nbsp;nbsp;International terrorism, intelligence gathering and covert operations are all phenomenon, which intrigue the minds of many people both young and old. This paper is a historical recount and study on the various elements that comprise an international operation. It is also a vehicle for discussing the effects of intelligence agencies around the world, with particular interest in the CIA, Mossad, and KGB. This paper will show the various results of failed missions on the international community, examining whether the end justified the mean. Furthermore, it will also provide a deeper understanding to the way in which an operation works as developed through the mind of†¦show more content†¦The CIA, established in 1947, and the KGB, established in 1954, used Berlin as the battlefield for espionage. It was not a very intricate system; although, the results were of great importance. The CIA operated from its Berlin Operations Base, BOB , which was an experimental entity. It had approximately 250 agents spying on Russian troop movement, fortification, ammunition dumps, and training grounds . From there information was gathered concerning the making of a Russian nuclear weapon. Despite the fact that both intelligence agencies existed in Germany at the same time, their respective goals were not the same. The CIA concerned itself with the aforementioned goal of uncovering details about foreign nuclear weapons. They were a true counter-intelligence organization. However, the KGB focused their attention on bringing German scientists back to Russia in order to build a weapon of mass destruction . The KGB worked endlessly to try to thwart the CIA’s intelligence actions. However, they underestimated the CIA’s determination and in doing so failed many times. Finally, the CIA discovered that it could tap the telephone line used by the KGB’s headquarters byShow MoreRelatedTerrorism And International Business Research1130 Words   |  5 PagesSadly, terrorism permeates everyday society, and the intensifying impact of terrorism on international business is a global phenomenon with heightening implications for both theory and practice. This research paper is a novel exploratory study of how international businesses apply past terrorism exposure and experience from operating in risky locations to create organizational preparedness and performance resilience to endure future terrorist attacks. The unique firm level research provides a theoreticalRead MoreTerrorism Is Very Real For Mnes Essay1233 Words   |  5 PagesSadly, terrorism permeates everyday society, an d the intensifying impact of terrorism on international business is a global phenomenon with implications for both theory and practice. 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Narrative of the Life of Frederick Douglass Free Essays

Narrative of the Life of Frederick Douglass The literary devices used by Frederick Douglass in his autobiography make the telling more approachable to his audience. Douglass writes from a first person point of view demonstrating his evolution from an uneducated young slave to an articulate orator. He uses pathos, ethos, and logos. We will write a custom essay sample on Narrative of the Life of Frederick Douglass or any similar topic only for you Order Now As well as a variety of other device three of which are allegories, epiphanies, and parables. Through these techniques Douglass creates a vivid portrayal as life as a slave that dramatically impacts his audience. One literary device used by Douglass is ethos, a rhetorical appeal to the writer’s credibility. Throughout his narration Douglass uses Christianity to illustrate the ethical inconsistencies inherent in the practice of slavery. His example of ethos is particularly poignant in the character of Edward Covey. Mr. Covey considers himself to be a devout Christian man and tries to deceive himself and God, but his evil actions reveal him to be a hypocritical sinner. This connected with readers by depicting a very clear example of the ethical paradox of being a Christian slaveholder. Logos, the rhetorical appeal of logic is another literary device used by Douglass. He uses logos in his writing style which is generally straightforward and engaged, though he does occasionally use an ironic tone, or that of someone emotionally overcome. Douglass’s factual diction and logical outlook on the aspects of slavery help the audience get a better depiction of slavery. His formal writing style makes the reader know that he is an intelligent man. Another literary technique used in the autobiography is pathos, a rhetorical appeal to emotion. Douglass’s depiction of slave women is an example of pathos. Women, who should have a larger more significant role in his narrative such as his Aunt Hester, are only seen in relation to an emotional response to abuse. Douglass describes â€Å"I have often been awakened at the dawn of day by the most heart-rending shrieks of an own aunt of mine†¦no words no tears, no prayers, from his gory victim, seemed to move his iron heart from its bloody purpose†¦ not until overcome by fatigue, would he cease to swing the blood-clotted cow skin. (21) He doesn’t write about them as people but more as a way to display overwhelming emotions of abuse. Allegory is another device that Douglass that uses to convey his thoughts on freedom. Allegory is the literary work in which characters, objects, or actions represent abstractions. Douglass conveys the abstract idea of freedom portraying the white-sailed ships that he encountered as a way to suggest spiritualism or rather freedo m that comes from spirituality. Those beautiful vessels, robed in purest white, so delightful to the eye of freemen, were to me so many shrouded ghosts, to terrify and torment me with thoughts of my wretched condition. †(63) To Douglass the ships represent freedom from slavery by going from port to port, while the white sail he associates with angels. Epiphany is a literary device used to show a moment of sudden revelation or insight. Douglass shows this in the example of Mr. Auld ordering his wife to stop teaching a young Frederick to read. Douglass says, â€Å"Whilst I was saddened by the thought of losing the aid of my kind, mistress, I was gladdened by the invaluable instruction which, by the merest accident, I had gained from my master. † The epiphany that Douglass reaches regarding the value of education would resonate with his audience. Douglass’s fight with Covey is a microcosm for the global issue of slavery. This microcosm is an example of how Douglass uses parables to impact the reader. Parables are a simple story that illustrates a moral or religious lesson. Slaves as a population succumbed to their environment (beatings) as Douglass did with Covey by losing all desire to better himself. Douglass explains this by saying, â€Å"My natural elasticity was crushed, my intellect languished, the disposition to read departed, the cheerful spark that lingered about my eye dies; the dark night of slavery closed in upon me; and behold a man transformed into a brute. †(63) When Douglass stands up to Covey, a fight lasting hours, reflects the freedom movement’s long, protracted struggle against slavery. Slavery itself is such a heavy topic that it will affect any reader. But Douglass’s is a true account. He doesn’t hold back and writes the brutal truth. And that I think shocked so many people in that era because Americans did not want to believe that such an eloquent and intelligent Negro man had been subjected to such harsh conditions. Writing such an engaging story, by jumping between the two personas he represents, he shocked the culture. Douglass’s autobiography was so shocking because of the amount of pathos used graphically to enrage the reader and cause social change many decades later. How to cite Narrative of the Life of Frederick Douglass, Essays

Audit Committee Financial Expertise and Earnings Management

Question: Discuss about the Audit Committee Financial Expertise and Earnings Management. Answer: Introduction: The below discussion reflects the application of view in terms of accounting and auditing. The manner in which the audit provisions is applied by the auditor as well as the management while preparing the books of accounts and verifying the records has been prescribed below: This approach states that, while assessing the books of accounts, the first thing which is assessed is that the relevant accounting standards have been followed or not in preparation of accounts. The basis of accounting is acceptable or not is checked by assessing the policies followed by the entity (Hayes, 2014). It can be said that the first part of the view that one lobe of the brain wants to study facts and test hypothesis on them is related to accounts of an entity. As the facts, that is the data of the entity for a certain period is analysed in accordance with the data available. The other part of the view is related in a manner that accounts are prepared as per the standards unless any circumstance arises, in which books of accounts will be present more true and fair view in case standard is not followed (William and et.al. 2016). According to the analysis, it could be said that while preparation and assessing accounts, a setup is present in mind that books of accounts should be in accordance with the standard and at the same time a part of the mind is analysing the other factors due to which the standards could not be followed (Kennan and et.al, 2014). The auditor has to form an opinion, on the basis of his view in respect to books of accounts of an entity. According to the above concept, the audit of every entity is done with a mind set up that everything will be in accordance with standards and not that errors will be surely found (Lisic and et.al., 2015). But at the same time while assessing the books or records, if any abnormal transaction or data is received than detail analysis is done. The opinion and method of auditing are dependent on the quality of internal control and quality of data available to the entity. The presence of unreasonable transactions derives mystic symbol and analogies in their respect (Pitt, 2014). It has its impact on other transactions also, as once the suspicion arises, the auditor will think twice even if the transaction are acceptable. It can be possible in case; the management is neither allowing communicating with the creditors for verification of their balance nor itself communicating with them for getting confirmations. The opinion formed by an auditor is based on the circumstances present before him after completion of the assessment of complete books of accounts. It cannot be judged by verifying a part of books of account or on the basis of the opinion of the previous year. The relationship between the auditor and management is necessary for the audit. Audit cannot be concluded with efficiency and ease in case a strong bond between the two is not present; the same has been discussed here: The financial statements are the responsibility of management and not of the auditor. The auditor is responsible for expressing an opinion in accordance with availed evidence (Thompson, 2013). It is the responsibility of management to adopt sound accounting policies, maintain internal control and to present financial statements in conformity with generally accepted accounting principal. It is the duty of the auditor; to plan and perform the audit to express an opinion regarding financial statements of an entity. The information and data relating to assets and liabilities, equity and other are under the control of management. The knowledge of internal control and assertions of management are available to the auditor to a certain extent only. The nature of audit is such that it cannot be performed without the assistance of management. As at every step i.e. in evaluating the environment of the entity, known facts and data of a transaction, information is taken from management only (Tricker, 2015). The trust is the basis for which the auditor uses the information made available by them. In the case of weak internal control, it is not present; thus, in that case, sufficient appropriate evidence is availed from sources outside the management as banks or customers. In case, once a suspicion has arisen regarding the details provided by management, it affects all the previous information on which auditor trusted (Westphal and Zajac, 2013.). It might even change the opinion of the whole audit, and the situation regarding revision of the whole audit could also arise. Thus, it can be said that the statement Trust takes years to build, seconds to break and forever to fix perfectly matches to the relation of management and auditor. As in case once it is developed on the basis of previous information supplied by the management and one wrong information gets all the previous information into suspicion. It is not possible for an auditor to trust again as he knows the importance of his opinion. The representations made by management are assessed in a different view, once the trust is broken (William and et.al. 2016). In case the amount of trust is sufficient on management the certainty of detail investigation is less, as the auditor has a belief that the information supplied by the management is appropriate. The audit is done according to the facts and data made available by the management. All the confusions are resolved through discussions with management only. In case the trust is not present it is not possible for an auditor to express an appropriate opinion because the base of audit i.e. trust is not present (Garran and O'Sullivan ,2013). Analytical procedure and detail investigation are done in case the auditor is having doubt regarding the data made available by management and it that situation chances of clear opinion are reduced and disclaimer opinion are increased. The stronger the bonding, the easier the procedure of audit as all details availed is assumed to be correct in the case when no suspect has arisen. The history of Martin Shkreli has been provided with details regarding the companies of which he was a part. The major changes faced by the company under his management has been provided in this part. Martin Shkreli is an American entrepreneur and pharmaceutical executive. He is co-founder and former CEO of Retrophin and Turing Pharmaceuticals. A widespread criticism was faced by him during September 2015 for when Turing obtained a license for drug Daraprim which raised the price of the drug from the US $ 13.5 to the US $ 750 per tablet (EVERYTHING YOU KNOW ABOUT MARTIN SHKRELI IS WRONGOR IS IT? 2015). He was invited on federal charges by FBI for securities fraud and was replaced with Ron Tiles by the board of Turing Pharmaceuticals. In may 2014 when shkreliwas part of Retrophin, the price of drug Thiola raised from $ 1.5 to $30 per pill (Carrier and et.al 2016), it was considered as almost conscious hike in the price of a tablet but even after his resignation, the price was not decreased rather an alternative tablet was launched against it for the same disease. Even a lawsuit of big amount approx sixty-five million dollars was filed against him for breaching his duty of loyalty in a long-running dispute over the use of funds of the company. After departure from Retrophin, he founded Turing Pharmaceuticals and set a business strategy to obtain a license on out- of- patient medicines and revalue the price of each without developing and bringing its own medicine to the market. The price of Daraprim as state above was increased and keeping with the revaluation strategy for pricing, tightly controlled distribution methodology was adopted by the company. The statutory compliance which was not followed by him and the complaints against him regarding not following the basic principals while performing his obligations have been discussed here: Corporate Governance is a framework of rules, process and relationship by which authority is controlled and exercised in corporations. Its structure establishes the role of the board and senior executives in eight principals (Erkens and et.al., 2012). All the rules have equal importance. Principal 2.deals with the basic need for integrity among board and senior executives who can influence the strategy and financial performance of company along with ethical decision making which is not only a legal obligation but also of the importance of stakeholders. The above discussed data is included in corporate governance statement in the annual report of the company (APPC "Audit Quality in Australia", 2012). According to Securities and Exchange Commission complaint was filed against Shkreli for playing a role as a portfolio manager for funds named as MSMB Capital Management of LP and MSMB Healthcare LP. He misappropriated the funds of the company by lawfully paying for food, clothing and medical expenses amounting $ 120000. The investors and prospective investors of MSMB management were misled by him that returns have been +35.77% when the same have been -18%( Clarke and Friedman, 2016). Many complaints have been filed against him for misleading the investors and for taking unethical decision for stakeholders. He has been charged with violating section 17(a)1 and 17(a) 2 of Securities Act 1933and section 10(b) of Securities Exchange Act 1934 (SEC Charges Martin Shkreli With Fraud, 2015). The base with its importance which should be created before initiating audit has been provided in this part.The implication to face in case of not following the ethical and auditing standard have been discussed. Analysis and research regard the effect of planning before execution of audit have been done for providing the better presentation. If I had eight hours to chop a tree, I would spend six in sharpening my axe the sharpening of the axe in context to auditing and auditors is the role of planning and execution in the audit. The execution can be successful only in case the things are made clear before its execution which can be possible only with strong planning. It is necessary because if planning is not done in an appropriate manner, the goal cannot be reached as the way to it will be full of obstacles (Wong and Millington, 2014). The audit standard applies to an audit of financial statements in accordance with corporations act 2001 and for any other purpose. It is the responsibility of auditor to develop a strategy for engagement of audit plan which includes assessment of important areas, resolve potential errors on a timely basis. If planning is done before execution of audit, the audit is performed in efficient and effective manner. It includes assessing the major areas of the entity, selection of appropriate members. According to ASA, 200 procedures should be performed to continue client relationship. An overall strategy should be prepared according to this SA to identify and explain the scope of the audit. The strategy regarding nature of communication required during the planning stage for proper execution of data and information delivery to the team members (Audit quality - The role of directors and audit committees, 2013). The Australian auditing standards are to be applied while auditing financial statements of an entity by the auditor. The overall objective of an auditor with its scope is dealt by this ASA. The objective of the audit is to increase the confidence of the user of the report. The same is achieved by giving an opinion regarding the true and fair status of the company in reference to financial statements (Brasel and et.al. 2016). The skills required to perform an audit in an efficient manner are professional judgement and professional scepticism. Professional judgement can be said as knowledge regarding ethical standards of auditing and experience within context to auditing and accounting which will help in taking effective decisions, As audit involves inherent risk and detective risk both, to associate transaction in relation to the risk it is necessary that explanation should be given to whole audit team in planning procedure (Auditing Standard ASA 200 Overall Objectives of the Independ ent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards, 2013). The auditor has to conduct an audit in accordance with Australian Accounting Standards. Hence it has to discuss information with the team regarding the relevant standard to the entity(Alzeban and Sawan,2016). If a strong base is created at the planning stage, it is easier to achieve the objective. Hence according to the saying, of the total time available a major part is invested in planning for efficient execution of work and also for accomplishing the objectives of the audit. References Hayes, R.M. 2014. Discussion of Audit committee financial expertise and earnings management: The role of status by Badolato, Donelson, and Ege (2014). Journal of Accounting and Economics. 58(2).Pp.231-239. Kannan, Y.H. and et.al. 2014. The impact of CEO and CFO equity incentives on audit scope and perceived risks as revealed through audit fees. Auditing: A Journal of Practice Theory. 33(2).Pp.111-139. Lisic, L.L. and et.al. 2015. CEO Power, Internal Control Quality, and Audit Committee Effectiveness in Substance Versus in Form. Contemporary Accounting Research. Pitt, S.A. 2014. International standards for the professional practice of internal auditing. William Jr and et.al. 2016. Auditing and Assurance Services: A Systematic Approach. Auditing and Assurance Services: A Systematic Approach. Ghafran C. and O'Sullivan N. 2013. The governance role of audit committees: reviewing a decade of evidence. International Journal of Management Reviews. 15(4).Pp.381-407. Thompson, R.M. 2013. A Conceptual Framework of Potential Conflicts with the Role of the Internal Auditor in Enterprise Risk Management. Accounting and Finance Research. 2(3). Pp65. Tricker, B. 2015. Corporate governance: Principles, policies, and practices. Oxford University Press, USA. Westphal, J.D. and Zajac, E.J. 2013. A behavioural theory of corporate governance: Explicating the mechanisms of socially situated and socially constituted agency. The Academy of Management Annals. 7(1). Pp.607-661. William Jr and et.al. 2016. Auditing and Assurance Services: A Systematic Approach. Auditing and Assurance Services: A Systematic Approach. APPC "Audit Quality in Australia". (2012). [Online]. Available through https://www.frc.gov.au/documents/publication/appc-audit-quality-in-australia-2014/. [Accessed on 13th September 2016] Carrier, M.A. and et.al, 2016. Using Antitrust Law to Challenge Turing's Daraprim Price Increase. Berkeley Technology Law Journal, Forthcoming. Clarke, C. and Friedman, H.H. 2016. 'Maximizing Shareholder Value': A Theory Run Amok. i-Manager's Journal on Management. 9(4). P.45. Erkens, D.H. and et.al.2012. Corporate governance in the 20072008 financial crisis: Evidence from financial institutions worldwide. Journal of Corporate Finance. 18(2). Pp.389-411. EVERYTHING YOU KNOW ABOUT MARTIN SHKRELI IS WRONGOR IS IT?. (2015).[Online]. Available through https://www.vanityfair.com/news/2015/12/martin-shkreli-pharmaceuticals-ceo-interview. [Accessed on 18th September 2016] SEC Charges Martin Shkreli With Fraud. (2015). [Online]. Available through https://www.sec.gov/news/pressrelease/2015-282.. [Accessed on 13th September 2016]. Alzeban, A. and Sawan, N. 2016. The Relationship between Adherence of Internal Audit with Standards and Audit Fees. Journal of Financial Reporting and Accounting. 14(1). Brasel, K.R. and et.al. 2016. Risk disclosure is preceding negative outcomes: The effects of reporting critical audit matters on judgments of auditor liability. The Accounting Review. Wong, R. and Millington, A. 2014. Corporate social disclosures: a user perspective on assurance. Accounting, Auditing Accountability Journal. 27(5). Pp.863-887. Audit quality - The role of directors and audit committees. (2013). [Online]. Availablethrough https://asic.gov.au/regulatory-resources/financial-reporting-and-audit/auditors/audit-quality-the-role-of-directors-and-audit-committees/. [Accessed on 13th September 2016] Auditing Standard ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards. (2013). [Online].Available through https://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_ASA_200.pdf. [Accessed on 13th September 2016]