Accounting Convergence - 1153 Words

Accounting Convergence: Advantages and Disadvantages Winston Churchill once said that â€Å"there is nothing wrong with change, if it is in the right direction† (Thinkexist.com) . Today, the accounting profession and standards in the United States is facing one of the biggest changes it has seen in a long time: the convergence of its Generally Accepted Accounting Principles (GAAP) to the International Financial Reporting Standards (IFRS). Is this a step in the right direction for the United States? The debate is still alive, although the change is happening now. In this paper I will explain the convergence and then describe some of the advantages and disadvantages to this change. Convergence is a term that means â€Å"the coming together or†¦show more content†¦GAAP has been around for many more years than IFRS has. Is this an advantage or disadvantage for a move towards IFRS? Some people would argue that it is a disadvantage because the U.S. GAAP covers almost all possible accounting issues and has also shown sustain ability through its years in practice. On the other side, the advantage to having a newer set of standards is that they will not be as cluttered as the U.S. GAAP. But doesn’t the word â€Å"convergence† mean to eliminate the differences between the two standards? So we would be blending the best of both sets of standards and both of these arguments would be illogical, right? That brings us to another debate about the convergence with IFRS. If the business world would flow better with one set of accounting standards, why are we trying to blend the two accounting standards instead of just adopting IFRS? If over 100 countries and counting have switched to IFRS, why can’t the U.S. do the same so that one set of standards will really be attained? According to Intermediate Accounting, some of the standards between U.S. GAAP and IFRS that differ and are long-term projects for convergence are issues such as revenue recognition, the conceptual framework, and research an d development costs (18). All of these issues are currently being worked on between the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB). An advantage to the conceptual frameworks for both U.S.Show MoreRelatedThe Convergence Of Accounting Principals926 Words   |  4 PagesThe Convergence of Accounting Principals When it comes to financial accounting, there are two sets of standards that seem to have incongruent rule and principal based views on the way things should be done. These standards include the Generally Accepted Accounting Principals (GAAP), which is rule based, and International Financial Reporting Standards (IFRS), which is principal based (Waybright p.260). Despite opposing views, the two have been attempting to fully converge since 2002. HistoricallyRead MoreInternational Convergence Of Accounting Standards1494 Words   |  6 Pageseffort of moving towards international convergence of accounting standards has risen since the end of World War II, resulting to the revolution of financial reporting. â€Å"IFRS for example are accounting standards issued by the IASB, an independent organisation based in London, UK† (Ball, 2006). IASB is primarily established to promulgate IFRS and are responsible to set rules that can be equivalently implemented by public companies internati onally. Uniform accounting standards are simply demanded in orderRead MoreThe Convergence of Two Accounting Systems and the International Financial Reporting Standards1318 Words   |  5 PagesI. Introduction The convergence of two accounting systems, the US GAAP and International Financial Reporting Standards, is not a new concept. For many years, the primordial idea of convergence started in the late 1950’s in response to post World War II economic integration and related increases in cross-border capital flows. Initially, the term used was â€Å"Harmonization until the early 1990’s the politically correct term is â€Å"Convergence†. It has been in deliberation to whether all countriesRead MoreWhy The Aicpa Is Becoming More Popular1408 Words   |  6 PagesAs many students graduate high school throughout the United States, a degree in accounting is becoming more popular. Many students realize that being an accountant offers a high-paying salary and a very stable job market. Although this may sound appealing, the process in reaching this gratitude may be difficult for some. In most cases, one must become a Certified Public Accountant (CPA) or a Certified Management Accountant (CMA). To becoming certified, you must pass the exams the American InstituteRead MoreEvolution of Accounting Thought6174 Words   |  25 Pages Hendriksen and Michael F. van Breda, Four Thousand Years of Accounting, Chapter 2 of Accounting Theory, 5th edition, Irwin, 1992 Accountancy, from Wikipedia, http://en.wikipedia.org/wiki/Accounting. Retrieved January 20, 2011. Contents of lecture notes: 1. Introduction 2. Why bother with the history of accounting? 3. The beginnings 4. So what is ‘accounting’ (or ‘accountancy’)? 5. Double-entry accounting 6. Why double-entry accounting? 7. The period 1500 to 1800 8. The period 1800 to 1955 9. TheRead MoreAcc 541 Accounting Standards Board Paper1116 Words   |  5 PagesAccounting Standards Boards Leslie Brian ACC/541 November 14, 2011 Delphine Agnor Wolsker Accounting Standards Boards The field of accounting is constantly evolving. This is true not only for the theory of accounting itself but also the entities that govern its theory and practice. Presently, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are faced with some of the biggest challenges to date. To understand the significanceRead MoreEffect of Globalisation on Management Accounting6683 Words   |  27 Pagesthe development of accounting (based on research by Gray and Hofstede (1988), Robson (1991), and Doupnik and Salter (1995)), came to the conclusion that accounting developed because of the complex interaction between it and the external environment. Therefore management accounting, as a role player in the business environment and a subfield of accounting, has by no means been unaffected by the drivers of change. Siegel and Sorensen (1999:3) contend that management accounting should undergo perpetualRead MoreAuo 1 Study Guide Essay12292 Words   |  50 PagesAshley Richardson 11/15/2013 Western Governors University AUO1 – Auditing and Information Systems Additional Study Questions/ Study Guide 1. Accounting Information Systems Competency 302.1.1: Nature and Purpose The student understands the nature and purpose of information systems. * What is the difference between transaction processing systems, management information systems, and decision support systems? 2. Transaction processing systems - document financial activities Read MoreContemporary Issues in Management Accounting211377 Words   |  846 PagesContemporary Issues in Management Accounting This page intentionally left blank Contemporary Issues in Management Accounting Edited by ALNOOR BHIMANI 1 Great Clarendon Street, Oxford ox2 6dp Oxford University Press is a department of the University of Oxford. It furthers the University’s objective of excellence in research, scholarship, and education by publishing worldwide in Oxford New York Auckland Cape Town Dar es Salaam Hong Kong Karachi Kuala Lumpur Madrid Melbourne MexicoRead MoreWhy The Usa Is A Method Of Inventory Valuation1184 Words   |  5 Pagesmethods to value the inventory. The last in, first out (LIFO) method is one of the proper methods in inventory valuation method. For some reasons in IAS 2 Inventories it is not able to be used any more, but it is still accepted by the Financial Accounting Standards Board (FASB) in the United States of America. LIFO refers that the last importing item of inventory is sold by the first purchased inventory. To use this method will lead to some potential financial questions, especially in the period

The Objectivity and Rationality of Morality Essay

The Objectivity and Rationality of Morality According to Kant morality is rational and objective. It is based on rational human reasoning. For Kant it is not the consequences of an action that make it moral but the reasoning or intention that goes behind the choices one makes. What Kant is saying is that the only thing which can be qualified as good is good intention. When the intention behind an action is good, (what Kant calls the Good Will) then the act is morally plausible because it is being done out of duty. The will in this sense†¦show more content†¦For most people morality is influenced by their religion or theology. Religion most often holds that morality is not the work of man but of God. What is called the conscience (the naturally infused mechanism that gives us our sense of morality) is put into mankind by God. Others may define what is morally acceptable based on their experiences. Hence what they call morals may be principles they have imposed on themselves to live by as a result of previous experiences so as to guide them for what lies ahead. Morality can therefore be said to be relative. What may be accepted by one individual as moral may not be accepted by the other. Similarly what may be accepted as moral in one society may not be accepted by the other. For Kant, what is moral is only justified when it is acted out of duty. To act out of duty means to have given thought to an action before carrying it out and to have considered its consequences. Acting out of inclination for Kant requires no thought. This is because almost any man is bound to do what he has been groomed to do by his culture in order to satisfy his conscience. Kofi comes from a society where he has been taught to share with and give to the hungry. He has also developed the habit of giving and consequently become inclined to show pityShow MoreRelatedSummary of in the Shadow of the Organization by Robert Denhardt1575 Words   |  7 Pagesbook: In the Shadow of Organization The book focuses on the impact of individuals within organizations and how organizational efficiency or rationality is getting deep into our individuality. The author states that the modern organizations and the way their administration work are the results of heavily borrowed principles of rationality and objectivity from the sciences. It has resulted in a one-sided focus of placing the rational goals of the organization above, and often in place of, thoseRead MoreFeminist Ethics : A Better Alternative Than Traditional Normative Ethical Theories Essay1540 Words   |  7 Pagesrelationships of power between different groups of people and the trust that they have in them. They question who, what, and why trust is given. Furthermore, they have to try and figure out which relations of power apply to whom and how they relate to morality. Many traditional philosophers argue over what ought to be, but in doing so they teach that being ethical is something that cannot be attained. In ord er to understand what is morally right, a person has to understand humanity’s current role in theRead MoreKant And David Hume Views On The Matter1457 Words   |  6 Pagesto be a distinct difference between the philosophers Immanuel Kant and David Hume views on the matter. Both are life changing philosophers with very opposing views. One sees the feelings in human nature while the other seems to see nothing but rationality. One can argue both are used but according to these two there is only one or the other dominating the brain of individuals. Both philosophers give a compelling insight as to which is truly dominant, and out of the many examples they use to proveRead MoreThe Problem of Moral Rationalism907 Words   |  4 PagesThe Problem of Moral Rationalism There are many disagreements amongst philosophers concerning the way humans make their moral judgments. While there are those who believe the origin of our moral judgments are based on rationality which is described in moral rationalism, there are also others who believe our moral judgements are based on our emotion which is described by sentimentalism. There are many studies that support this idea of sentimentalism which poses a threat to moral rationalism. SpecificallyRead MoreComparing and Contrasting Nietzsche’s Preparatory Human Being and Kierkegaard’s Knight of Faith1469 Words   |  6 Pagesindividual towards a normative sense of morality. A particular section reads â€Å"†¦for all of them believe in one normal type and ideal for their species, and they have translated the morality of mores into their own flesh and blood† (Science 192). He goes on, in the same section to state that a men of free spirit, the free spirit being another name of the arc hetype of preparatory human being, had a boon in polytheism, for it allowed people to create their own morality because they chose their gods fromRead MoreMoral Objectivism : The View That What Is Right Or Wrong?924 Words   |  4 PagesTheories (or Deontological Theories): Theories that claim that what determines whether an act is morally right or wrong is the kind of act it is.(1) 1: Deontological or duty based theories: In a general sense, Deontological theories determine morality of an action by asking about the action itself. Kantianism: In my opinion Immanuel Kant is the quintessential deontological philosopher. Those following Kantianism ask two questions before acting. The first question is, can I rationally will thatRead More Ethical and Philosophical Questions about Value and Obligation977 Words   |  4 Pagesdeals with substantial ethical issues, such as, What is intrinsically good? What are our moral obligations? Metaethics deals with philosophical issues about ethics: What is value or moral obligation? Are there ethical facts? What sort of objectivity is possible in ethics? How can we have ethical knowledge? Recall, also, the fundamental dilemma of metaethics. Either there are ethical facts or there aren?t. If they are, what sort of facts are they? In what do they consist? If thereRead MorePhilosophy and Religion in Education Essay1166 Words   |  5 Pages An examination of four significant philosophical issues, typically including one social issue (e.g., the morality of capital punishment), ethical relativism and objectivity, relationship between human freedom and the scientific outlook, and rationality of belief in God). Develops analytical thinking, critical reading and writing and sensitivity to argumentation. Read MoreThe Theory Of The Natural Sciences Essay1489 Words   |  6 Pagesways knowers interpret knowledge; objectivity is extremely difficult to reach, if not impossible. Within the natural sciences, fundamental disagreements develop due to the adoption of conflicting theories and alternate methodologies. Moreover, individual and analytical biases can skew the interpretation of data, leading to contrasting conclusions or understanding. Subjectivity is much more apparent in ethics due to the emotive and intuitive justification of morality. Therefore, discord tends to ariseRead MoreWilliam Gulliver s Travels And Oroonoko1687 Words   |  7 Pageswill permeate this island, which manifests in the laws that govern the island and encourage good works and philanthropy. When magnified, these creatures are ugly in appearance and described by the protagonist as being physically gross, yet their morality amplifies their inner beauty. When compared to the giants, Gulliver’s human qualities come to light, as he shows hubris and conveys his affinity for European society, politics, and social life. As such, Swift conveys constructive social criticism

Competitive Strategy Procedure - Stratagems and Diplomatic Policy

Question: Discuss about the Competitive Strategy for Procedure, Stratagems and Diplomatic Policy. Answer: Introduction: The strategy comprises the execution plan of a firm for growing competitive advantage and improving its threefold baseline before the long-term. The performance plan is associated with obtaining the financial, cultural, and environmental achievement goals; in principle, it provides support to build bridges connecting the longstanding concept and short-lived resolutions (Harvard Business Review 2015). G Johnson and K Scholes (Exploring Corporate Strategy) assert that strategy sets the long-term direction and potency of the company, and discover how assets must be fashioned to satisfy the claims of the businesses and stockholders (Mindtools.com 2016). The strategy involves defining the company's market, the unique value a company can provide, producing policies and plans to maintain the value; and allotting resources to keep those. It is principally about utilizing natural assets to generate a value proposition. It assists to seize chances in the hostile conditions while evading threats. The business strategy describes the procedure, stratagems and diplomatic policy embraced by a company to draw clients and attain its trade objectives. It is a very extensive expression that envelopes all a company does to earn capital. From associating with another company and drawing best potential to obtaining current technology, all is enfolded under the range of corporate strategy (Blog.udemy.com 2016). Nestl calls itself as food, nourishment, fitness, and wellness business. They formed Nestl Nutrition, an international trade organization created to establish the center of their primary food market. They assume their power in this business is the essential factor of their business strategy. This trade is described as a unit in which the customers major push for buying is the demands made by the commodity based on its nutritious composition. To strengthen their competitive advantage in this domain, Nestl Nutrition was entrusted with the production and gain and loss accountability for the claim-based market of Child Nourishment, Medical Nutrition, and Execution Nutrition. This segment strives to contribute excellent trade achievement by giving customers esteemed, scientific sustenance commodities and aids (Articles.castelarhost.com 2016). Nestl's Wellness policy must assure to be constant with the company's values. Nestl commonly follows a set of trade policies that have continuously supported the system of its operation. One fundamental theory is that of satisfying customers' requirements for subsistence, pleasure, and a character they can believe. It is the reason the firm puts so much importance on business analysis and on the useful means to interact with consumers. Principles that uphold customer interaction involve emphasizing regulation in food intake and portraying children in lively, vigorous pursuances. Nestl is transparent that its promotion should not look like urging children to consume snacks rather than meals. It is necessary to execute a strategy after transparently forming it. Nestl would try to make sure that in future all its goods maintain an exceptional taste report while supplying improved nutritional profits. This will occupy: 1. Keep some commodities 2. Commodity reformations 3. Originating innovative goods with carefully determined nutritional advantages (Businesscasestudies.co.uk 2016). Nestl's merchandise research and development system guarantee it is soundly situated to face the hurdle of shifts in customer anticipations. The organization's Wellness policy is precisely equipped to producing what customers require concerning the meals they consume - a powerful nutritive value and a real participation in their overall wellbeing. It has directed to the subsequent three-fold approach: Using this procedure Nestl has improved or reformed more than 700 commodities so that they boast of moderate cholesterol and taste composition. In addition to that, the firm views to aware customers regarding normal routines and a decent diet. Its actions involve the Nestl Trust sponsoring some activities concentrated on promoting nutritional consciousness, a website centered on presenting nutritional knowledge and on-pack substance data. Their Strategic Wellness Unit is established to assist the Wellness method both inside and out of the company to make sure everybody grasps what it symbolizes and what is the process to execute it. Their strategy must warrant the business has the required devices to back the idea. With its scientific and technological foundation, Nestl is well furnished to promote the fundamental scientific enhancements to subsisting commodities. It can also manage the expansion of new assets that provide to Wellness. With its well-established brands, extensive product collection and mains proficiency, Nestl is soundly placed to profit from a flourishing market. The company possesses the advantages and the supplies to match consumer demands in a situation where an increasing number of people are exploring Fitness and Wellness (Businesscasestudies.co.uk 2016). Business Model Innovation All business patterns are not identical. Regrettably, many officials view their design as settledas the fundamental, the valid, or possibly the exclusive way to earn capital in any particular business. However, in actuality, there are several models that officials can pick from. Recognizing that there are multiple rather than a couple can provide people withy a new direction of how to do business: that companies can be artistic while setting up their businesses. So, along with variation in goods, services, and methods, organizations require exploring trade design innovation. This innovation is a mixture of shifts a firm makes around the trade, business, and income model. While these elements are distinct and singular, they can be interlinked (Ixl-center.com 2016). ZARA A Well-Incorporated Business Model Why Zara has developed fast capturing market share from the high-end fashion boutiques (too costly) and the retail stores (too outdated). End Users: Young, trend aware customers Zara evade being out of affordability range or out of trend for its end market. Determining the What: Transformation with reduced cost The mixture of reduced cost, sound quality swiftly shifting to follow the contemporary trend Business Model Pattern Aspects Discussed: Obtaining modern ideas browse, pick, imitate analyze contemporary fashion. In-house stylists transform and improve based on consumer buying. Bypassing surplus requirement, which a slow demand chain cannot meet Growing a demand chain, that is extremely sensitive. Facilitating fast feedback from purchasers to product plans. Formulate an in-store encounter. Small but swiftly shifting the array of clothes Cost cutting by bypassing the surplus provisions that must be reduced, little promotion, imitating ideas off the market, lessened the array of samples, sizes, and shades permit low cost with quick inversion diminish working resources. Expanding the How Analytical Capabilities: Lean business. Growing distinctive competencies in identifying fashion trends. Running a very swift and active demand chain 7-day inversion IT treasury of plans on CAD/CAM Tiny, manageable stitching workshops in Spain Essential Lessons of the matter: The significance of market locus The quality impression of the customer The capability of lean and resilient demand chains for bulk transformation A fundamental lesson of a sound business model innovation is the value of a stable arrangement between the how, what and who. In a coordinated business model, the abilities and connections of the company support the value proposition and facilitate achievement and maintained competitiveness (www.aciic.org.au 2016). References Articles.castelarhost.com. 2016. Nestle's Competetive Strategy. [online] Available at: https://articles.castelarhost.com/nestle_competitive_strategy.htm Blog.udemy.com. 2016. Business Strategy Examples: Four Strategies Businesses Use to Make Money. [online] Available at: https://blog.udemy.com/business-strategy-examples/ Businesscasestudies.co.uk. 2016. Ensuring strategic fit - Responding to changing customer requirements: the drive towards Wellness - Nestl | Nestl case studies, videos, social media and information | Business Case Studies. [online] Available at: https://businesscasestudies.co.uk/nestle/responding-to-changing-customer-requirements-the-drive-towards-wellness/ensuring-strategic-fit.html#axzz4I2OwBjo0 Businesscasestudies.co.uk. 2016. Implementing the strategy - Responding to changing customer requirements: the drive towards Wellness - Nestl | Nestl case studies, videos, social media and information | Business Case Studies. [online] Available at: https://businesscasestudies.co.uk/nestle/responding-to-changing-customer-requirements-the-drive-towards-wellness/implementing-the-strategy.html#axzz4I2OwBjo0 Harvard Business Review. 2015. What Is Strategy, Again?. [online] Available at: https://hbr.org/2015/05/what-is-strategy-again Ixl-center.com. 2016. Business Model Innovation Demystified IXL Center. [online] Available at: https://www.ixl-center.com/business-model-innovation-demystified/ Mindtools.com. 2016. What Is Strategy?: The Three Levels of Strategy. [online] Available at: https://www.mindtools.com/pages/article/what-is-strategy.htm www.aciic.org.au. 2016. www.aciic.org.au. [online] Available at: https://www.aciic.org.au/assets/Publications/2012/Business-Model-Innovation.

The Columbus conundrum Essay Example For Students

The Columbus conundrum Essay The line between sea and sky is erased in the blinding white light of the Gulf of Cadiz. Five hundred years ago Christopher Columbus gazed across these horizonless waters, plotting his voyage to the Canary Islands and then west, on to the fabled golden citadels of Asia or so he believed. When he finally set sail on Aug. 3, 1492, with only his own doggedness and a set of dublous maps to guide him, he inadvertently propelled all of modem humanity onto a journey without end. It began as a Spanish quest for the riches of the Orient, evolved into a colonist bid for territory, gave birth to a Native American struggle for freedom, and continues today as a collective search for identity on the part of all three Americas, North, South and Central. We will write a custom essay on The Columbus conundrum specifically for you for only $16.38 $13.9/page Order now The Columbus story is one of conquest, obsession and hubris. For better or worse, it is our story as a people, and so we are forever obliged to tell it, retell it, question it, read between its lines. Today a new generation of artists and writers are meeting that obligation with a profusion of books, movies, plays operas and artwork a virtual industry of ideas inspired by one medieval sailor, his surly crew and three rickety ships. Nowhere is the sprawl of the Columbus myth more evident than on North Americas stages. This past summer, while Philip Glass and David Henry Hwang were preparing a Columbus epic for an October opening at New Yorks Metropolitan Opera, New York Citys Theatreworks USA was on the road, taking its micro-musical version of the saga to school children along the Atlantic seaboard. The Pilgrim Theatre was drawing small but enthusiastic audiences to a sweltering black box in Boston for the premiere of a performance piece called Columbus, Dreams of a New World, and the Bread and Puppet Theater was enlisting community participants for an outdoor Columbian pageant on a Burlington, Vermont lawn. In July, playwright Richard Nelson made his Barbican Theatre mainstage debut at Londons Royal Shakespeare Company with Columbus and the Discovery of Japan, while the Cincinnati Playhouse in the Park was still basking in the glow of its January premiere of Canadian Richard Epps Japango. Of all these plays, Theatreworks USAS Columbus took the most straightforward historical approach. In the tried-and-true tradition of childrens theatre, its aim was to educate and entertain, and by the looks of its attentive, five-foot-and under audience at the Paramount Center for the Arts on a dreary April day in Peekskill, N.Y., it achieved both objectives. Written and directed by Jonathan Bolt, with music by Douglas J. Cohen and lyrics by Thomas Toce, Columbus follows the mariners exploits from his youth to his fourth and final voyage to the Americas. Five actor-singers carry multiple roles, and a simple collection of planks and ropes is manipulated to suggest every setting from the desk of the Santa Maria to Queen Isabellas chamber. The familiar story is all here-Columbuss relentless petitioning for funds and Isabellas eventual capitulations; the long first voyage and the sailors near-mutiny but with a few revisionist twists. First were told that Columbus was not the only man of his day to believe the world was round (indeed any educated Spaniard knew this to be true). Were also informed that he found the Bahamas, which he thought to be Asia, largely by luck. Finally were witness to his disastrous handling of the colonies, which led to the deaths of many of his crew members and countless Native Americans, and the eventual collapse of his own career. Still, we last see Columbus embarking triumphantly on his final voyage to the New World, even through we know from the history books that he spent his declining years landlocked and out-of-favor with the Spanish monarchs. There is a tension here between the story the play purports to tell the true-to-life history of Christopher Columbus and the follow your dream subtext common to much childrens theatre. Arguably, neither the explorers dreams (of wealth and prestige) nor his character were worthy of much admiration. Yet that fact constantly rubs up against the musicals celebratory songs and its youcan-do-anything-if-you-just-believe dialogue, creating an unsettling sense of internal conflict. Its as if the play wants a hero, and at those times when Columbus obviously wont do, Isabella steps into the role (as when she orders the mariner to stop taking slaves). But the Queen was no saint herself. Truth be told, this is a story without heroes, and as such its tough to adapt for childre n. One way to avoid such difficulties is to cast the Columbus tale not as an historical narrative, but as a portrait of a personality. Focusing on character rather than event allows writers to sidestep sticky political issues and simultaneously satisfy the publics seemingly insatiable appetite for psychological drama. Richard Epps Japango takes this tack, presenting the explorer as a man awash in memories of his past triumphs. Presented by the Cincinnati Playhouse in the Park, the play was billed as a voyage to discovery to find Christopher Columbus himself. Epp told the Cincinnati Post, I was struck by the stubbornness of the man and his denial until the day he died that he had been anywhere but Asia. I found him arrogant, greedy, but at the same time a buoyant human being. Playwright Richard Nelson, likewise, describes his Columbus and the Discovery of Japan as a portrait of an artist of the explorer as artist. His aim was to sift through the historical representations of his subject and present him neither as a Hitler nor a hero. He explains, The Columbus we grew up with was an invention of the late 18th and early 19th centuries. He was the product of a hemisphere that needed to define itself in opposition to the Old World. In that sense he was an ideological creation. .u99184f4ad836f6bf6823d5fcd4f2b4ef , .u99184f4ad836f6bf6823d5fcd4f2b4ef .postImageUrl , .u99184f4ad836f6bf6823d5fcd4f2b4ef .centered-text-area { min-height: 80px; position: relative; } .u99184f4ad836f6bf6823d5fcd4f2b4ef , .u99184f4ad836f6bf6823d5fcd4f2b4ef:hover , .u99184f4ad836f6bf6823d5fcd4f2b4ef:visited , .u99184f4ad836f6bf6823d5fcd4f2b4ef:active { border:0!important; } .u99184f4ad836f6bf6823d5fcd4f2b4ef .clearfix:after { content: ""; display: table; clear: both; } .u99184f4ad836f6bf6823d5fcd4f2b4ef { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u99184f4ad836f6bf6823d5fcd4f2b4ef:active , .u99184f4ad836f6bf6823d5fcd4f2b4ef:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u99184f4ad836f6bf6823d5fcd4f2b4ef .centered-text-area { width: 100%; position: relative ; } .u99184f4ad836f6bf6823d5fcd4f2b4ef .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u99184f4ad836f6bf6823d5fcd4f2b4ef .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u99184f4ad836f6bf6823d5fcd4f2b4ef .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u99184f4ad836f6bf6823d5fcd4f2b4ef:hover .ctaButton { background-color: #34495E!important; } .u99184f4ad836f6bf6823d5fcd4f2b4ef .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u99184f4ad836f6bf6823d5fcd4f2b4ef .u99184f4ad836f6bf6823d5fcd4f2b4ef-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u99184f4ad836f6bf6823d5fcd4f2b4ef:after { content: ""; display: block; clear: both; } READ: The Terrible Fate Of Humpty Dumpty and Blue Remembered Hills EssayThe Columbus of today the liar, pillager and murderer of revisionist histories also an ideological creation. My play does not participate in the struggle between these competing ideologies. The tale I have to tell is about someone doing something against great odds. Its about a man with an urge, a drive that even he himself doesnt understand. Director John Caird oversaw the lavish staging of Columbus and the Discovery of Japan, re-creating 15th-century Spain with lots of the usual RSC dry ice, according to one witness. Nelson reports that the production polarized Londons critical community: Ive never faced such angry reviews, but on the other hand the critics who were supportive loved it. Its a huge story its running time was an epic three-and-a-half hours and you cant expect everyones going to feel the same way about it. The widespread fascination with Columbuss character is a curious phenomenon, because in the last analysis it matters very little who the man was or what he was like. He may be condemned as a murderer, or defended as a product of his time both assessments are accurate, and both equally inconsequential. If Columbuss mission had not succeeded, indeed if he had never been born, someone else would have presented himself to take his place. The blinding white light of the Atlantic would have still been pierced; the inevitable process of colonization and resistance would have still been put into play. History was on the brink; it was just a matter of time. Bostons Pilgrim Theatre and Vermonts Bread and Puppet both leave questions of character behind in their politically charged versions of the story. Pilgrims Columbus, Dreams of a New World, conceived and directed by Kermit Dunkelberg, the troupes managing director, announces itself boldly as a tale not about a sailor but about the collision of two world and the aftershocks we still feel. It takes the shape of a choreopoem, a collage of solo and group recitations and songs that comment on the Babel that Columbus established in the New World. The piece looks somewhat dated-its 10 barefoot, loosely clothed performers recall the Judson Poets Theatre dancers of the early 60s but its concerns are up-to-the-minute. Even more outspoken is Bread and Puppets two-part touring production of Christopher Columbus: The New World Order, under the direction of Peter Schumann. Part one, performed in a theatre with puppets and an oom-pah-pah band, reenacts Columbuss arrival in America and his establishment of peace Or at least that particular peace of subjugation and outright genocide that accompanies the occupation of new lands, as an acid program note instructs. Part two travels outside to a field where, with the help of community participants, the Columbus myth is presented as a metaphor for one of northern New Englands hottest issues: the conquest of the northern Quebec wilderness by the Hydro-Quebec power company. Bread and Puppets familiar fat-headed masks and glant winged puppets do much to soften the stridency of its message: Kids love the show as much as left-wing adults. But theres no confusion as to where the troupes sentiments lie. At the close of part one, a hand-painted banner is unfurled on stage decrying the legacy of Columbus in America: Aggression is fine if it is in your favor, it reads. International law and economic justice are foreign to you. You are a warfare state, an intervention state, a security state. Columbus-bashing is nothing new. According to Richard White, McClelland professor of history at the University of Washington, the explorers 1892 anniversary party was disrupted by a band of revisionists just as vocal as any today. A writer for the Dial called the navigators last three voyages a pitiful record of misfortunes, blunders, cruelties, moral delinquencies, quarrels and impotent complainings. And the Magazine of American History declared Columbuss name polluted by the blood of innocent creatures, his legacy, a satumalia of slaughter. In this century, anti-columbus sentiment has reached a fever pitch. A Native-American coalition called 1992 Alliance has declared this The Year of the Indigenous People, offering an alternative celebration of the federally sanctioned Christopher Columbus Quincentenary Jubilee. The Jubilee itself has been carefully billed as a commemoration of the encounter between Europe and the Americas, rather than a celebration of Columbuss discovery. Headlines in local and national publications run the gamut from Columbus, Stay Home! (Newsweek) to Columbus: Scum of the Ocean (the Seattle Weekly). Columbus the rugged individualist has been supplanted in the nations eye by Columbus the megalomaniac, the slaver, the torturer, the carrier of disease, the waster of lands. I think its simplistic to idolize Columbus as a hero, but also simplistic to look at him as someone who brought only rape and ruin and genocide, says David Henry Hwang, librettist of the new Philip Glass opera The Voyage, which will set sail on Columbus Day at the New York Metropolitan Opera. The interplay between individuals and history is very complex. Individuals make decisions for personal reasons, but they end up having political implications that reach far beyond the initial impulse. This train of thought inspired Hwang and Glass to blend biography and history with fantasy to create an epic tale about the notion of exploration in general. Each of the operas three acts is set in a different period pre history, 15th-century America and the future and each deals with the theme of cultural collision. For instance, in Act l, Hwang says, theres a scene in which aliens land on earth. We follow the landing from the alien commanders point of view up until the moment she disembarks from her ship. Then we switch to the natives point of view; suddenly everything the commander says is gibberish. That switch is a quintessential moment in this opera. The question this piece asks is, What happens when different cultures come together?' Or, in the pertinent words of Rodney King, Can we all get along? This is perhaps the most critical question facing Columbuss New World as it enters its sixth century. .u35287d5620c1e7978b7228cb7f9d2343 , .u35287d5620c1e7978b7228cb7f9d2343 .postImageUrl , .u35287d5620c1e7978b7228cb7f9d2343 .centered-text-area { min-height: 80px; position: relative; } .u35287d5620c1e7978b7228cb7f9d2343 , .u35287d5620c1e7978b7228cb7f9d2343:hover , .u35287d5620c1e7978b7228cb7f9d2343:visited , .u35287d5620c1e7978b7228cb7f9d2343:active { border:0!important; } .u35287d5620c1e7978b7228cb7f9d2343 .clearfix:after { content: ""; display: table; clear: both; } .u35287d5620c1e7978b7228cb7f9d2343 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u35287d5620c1e7978b7228cb7f9d2343:active , .u35287d5620c1e7978b7228cb7f9d2343:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u35287d5620c1e7978b7228cb7f9d2343 .centered-text-area { width: 100%; position: relative ; } .u35287d5620c1e7978b7228cb7f9d2343 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u35287d5620c1e7978b7228cb7f9d2343 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u35287d5620c1e7978b7228cb7f9d2343 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u35287d5620c1e7978b7228cb7f9d2343:hover .ctaButton { background-color: #34495E!important; } .u35287d5620c1e7978b7228cb7f9d2343 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u35287d5620c1e7978b7228cb7f9d2343 .u35287d5620c1e7978b7228cb7f9d2343-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u35287d5620c1e7978b7228cb7f9d2343:after { content: ""; display: block; clear: both; } READ: Diamanda Galas: in the rough EssayAn ocean of hype surrounds the quincentenary, to be sure, but the publics intense interest in Columbus and his significance is more than just a passing fancy. It is indicative of a radical shift in our perception of the American enterprise. As we enter the turbulent seas of the 21st century, it becomes more and more obvious that the notion of exploration in general is as critical to our future as it was to our past. Specifically, we must take our historical urge to explore and turn it inward, toward ourselves, to find a way to cross the vast divides that separate Americas many peoples. The waters are wide, the horizon out of sight, but com mon ground is out there somewhere, waiting to be discovered. AT COLUMBUS IN TUE MOVIES Sailing, sailing over the silver screen. Its high drama on the high seas this fall as two blockbuster film versions of Columbuss historic passage go head-to-head in the nations movie theatres. Warner Brotherss Christopher Columbus: The Discovery was released in September, barely nosing out Paramounts 1492, due this month. In terms of box-office draw, Paramounts leading man-french mega-star Gerard Depardieu-has it all over Warner Brotherss, a relative unknown named George Corraface. But Warner generated a lot of advance publicity through sheer bungling. Christopher Columbus: The Discovery ran through three directors, two leading men and two screenwriters before its final take, and reportedly accumulated a pile of unpaid bills in the process. The films notoriety was secured by the pre-release paratheatrics of supporting actor Marlon Brando: He requested that his name be removed from the credits due to its depiction of Native Americans. Co-producer Alexander Salkind remains upbeat about his troubled films prospects, however. As he told the New York Times, They have a geographic picture, a serious picture about the life of the man, and we have an adventure No politics. A kind of Robin Hood. A picture for families, for children. Everything up, up at the end. AND IN TUE STAGE It was mid-1991, and the official Christopher Columbus Quincentenary Jubilee Commission had ran aground. Its coffers were bare, its chairman had resigned and a U.S. House of Representatives subcommittee had been formed to investigate charges of mismanagement. The fate of the long-awaited Big Bash was cast into doubt. Would the quincentenary sink before it ever even set sail? Not a chance. A veritable armada of Columbus-related events had already been launched in communities, school and cultural institutions nationwide, and this fleet was not about to turn back just because the ship of state couldnt get its act together. Not to be upstaged, theatre artists had planned a small flotilla of events aU their own. What follows is a partial list of Columbus-related plays that have been or will be presented on Americas stages in 1992. This list includes plays only. operas, ballets, puppet shows, lectures, TV shows, movies, exhibits, regattas, horse shows, Bocce tournaments and commemorative wine stomps have regretfully been omitted: * Stage One: The Louisviue Childrens Theatre has commissioned a new play by Laura Amy Schlitz entitled Foreigners: A Play of Christoforo Colombo. Artistic director Moses Goldberg, who will stage its Oct. 10 premiere, calls the drama hard-hitting and balanced. * Encounter 500, a new musical by Mario Fratti and composed by Giuseppe Murolo, is currently touting Italy en route to its November opening on Broadway. It is billed as a tribute to the rich customs and civilization of the Native American culture. 3- Six dramatic variations on the theme of The Discovery of the Americas have been commissioned by a coalition of International festivals, including the Festival International de Teatro de Carcaras (Venezuela), the Festival Iberoamericano de Bogota (Colombia), the Gran Festival Ciudad de Mexico, the Festival Internacional de San Jose por la Paz (Costa Rica), the Festival Iberoamericano de Cadiz (Spain) and the Festival de Theatre des Ameriques (Qudbec). The scripts, written by playwrights from North and South America and Spain, were given their first readings in Montreal in May and June. * Last month, the Perfomance Network of Ann Arbor, Mich. presented Dario Fos rarely seen Isabella, Three Ships and a Shyster, directed by Martin Walsh. This 1963 satirical play-within-a-play skewers both Columbus and the monarchs who sponsored his notorious voyage. * Baltimores Impossible Industrial Action produced a multimedia anti-tribute to the explorer in January. Columbus, a ghost story blended images from grade-school Columbus Day pageants and the Gulf War, and portrayed the anti-hero himself as a ventdloquists dummy. * Gala Hispanic Theatre of Washington, D.C. commemorated the expedition with a Spanish play about one of his greatest detractors: Bartolome de las Casas, a 16th-century friar who recorded the atrocities wrought by the Spanish colonists in his Brief History of the Destruction of the Indies (1540). Jaime Saloms Las Cosas: Una Hoguera al Amanecer (Bonfire at Dawn) was presented (in Spanish) in February and March. * Last Spring, hoping to snare young audiences, Lancaster, Pa.s Fulton Opera House presented a play about Columbuss son. Barry Kornhausers Another Columbus is a fictionalized account of the early life of Diego Columbus, who worked as a page in the Spanish royal court. * Minneapoliss Mixed Blood Theatre Company presents its counter-quincentenary offering Sink the Ships through Oct. 9. * Also in Minneapolis, the Walker Art Center wfll be the site of Guillermo Gomez- Pena and Coco Fuscos The New World Border on Columbus Day. The multilingual piece, presented in conjunction with the Art Centers Viewpoint exhibition The Year of the White Bear, explores recent changes in world topography and how those changes affect peoples sense of identity in the United States. * INTAR Hispanic American Arts Center of New York and Womens Project and Productions premiere Maria Irene Fornes and Roberto Sierras Terra Incognita, an ambitious interdiscipunary reflection on Columbuss Idiscovery of America, performed in English at INTAR on May 12- June 13.