3.5.1 Denon's account of Eylau

Exercise

Now read Denon's account of the subject and consider the following questions. In each case, take as your point of reference other Napoleonic propaganda paintings and, in particular, Gros's Jaffa.

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3.2 The propaganda function of Jaffa

When Jaffa was exhibited in 1804, it was greeted with great acclaim and would thus seem to have fulfilled the propaganda purpose for which it was intended. Like The Battle of Nazareth, it deals with the later stages of the Egyptian campaign after the French had invaded Syria, which, like Egypt, formed part of the Ottoman (Turkish) empire. The French assault on Jaffa in March 1799 culminated in the massacre on Bonaparte's orders of some 2,500–3,000 Turks, who had surrendered th
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2.5 The emperor

With Napoleon's coronation as emperor in 1804, a new type of official image was once again required. Portraits of the emperor in his ceremonial robes were commissioned from several established artists; these all revived a traditional type of royal portraiture from the eighteenth century. The example shown in Plate 10 is by a former David student, Francois Gérard (1770–1837), by now a fashionable portrait painter (see Author(s): The Open University

2.3 The military leader

Let us now consider another relatively early portrait, David's Bonaparte Crossing the Alps, in which the then First Consul is shown at the Great Saint Bernard at the start of the campaign which led to the defeat of the Austrians at Marengo in June 1800 (see Plate 10). In fact, Bonaparte had actually crossed the Alps on a humble
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6.2.3 Groups

The large group portrait came to commercial prominence in the 1880s, probably as a result of the widespread introduction of dry plate negatives. These negatives could be bought ready made over the counter. They did not require immediate processing and they reduced exposure times significantly. The group portrait involved the production of a single negative and a potential sale to each member of the group. Customer costs were kept low without injury to the photographer's profits. School, work
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1.5 Differing perspectives

Closely related to representation of religion is the recurring issue of differing perspectives. In talking about perspectives here, we are thinking about how we look at something. We rarely approach anything neutrally – either consciously or subconsciously we tend to adopt a particular perspective – and how we look at something affects what we see. Whenever we make assumptions, we impose them on events, phenomena and other people. This is as true for scholars examining religion as
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Introduction

There is a widespread perception in the West that we live in a secular age, an age in which religion is at best an optional extra, if not a false delusion completely out of place. However, religion still arouses passion and causes controversy; it controls and transforms lives. An informed understanding of the contemporary world thus requires an appreciation of the role of religion in shaping ideas, world-views and actions that have an impact on the social as well as on the personal life of th
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4.1 What is a composition?

We are used, in Western art music, to being able to identify a piece of music and its composer. The ‘piece’ is represented by the written notation; it can be realised in somewhat different ways in different performances. One of the problems we have in applying our concepts of composition to the music of other cultures is that it is not always easy the identify a ‘piece’ of music (an item of repertoire), as distinct from a particular performance.

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2.2 Objectives of financial reporting

The International Accounting Standards Board (IASB) has a conceptual framework that aims to set out publicly which qualities should be in the forefront of the standard-setters' minds when making accounting rules. The IASB explains that ‘the objective of financial statements is to provide information about the financial position, performance and changes in the financial position of an entity that is useful to a wide range of users in making economic decisions’ (IASC, 1989, paragraph 12). (
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1.8 Conclusion

This section has demonstrated that regulation evolves in response to a number of factors. Some of the more significant ones, such as economic development, ‘borrowed’ legislation, colonisation and imperialism and economic domination, have been discussed here. The consequence of this is that accounting regulation has evolved differently in various countries. The reasons for the diversity in accounting regulations will be considered in more detail in Author(s): The Open University

1.4 Information for investors

The next major evolution in accounting was the impact of the Industrial Revolution, when, in the nineteenth century, much of the infrastructure of financial reporting as we now know it was laid down. The special impact of the Industrial Revolution on accounting sprang from the change in the size of the average business and the capital necessary. Before the revolution, businesses were small scale, involving one owner or a partnership, liability was unlimited and the distinction between the own
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Learning outcomes

By the end of this unit you will be able to:

  • identify factors that have influenced the development of financial reporting;

  • provide examples of how those factors have effected change in particular countries;

  • list a number of variables that affect the development of accounting rules in different jurisdictions;

  • explain the contingent model of accounting change;

  • apply the theories of accounting development to new situations
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1.2 The machinery of government: policy as rational planning

Much of the policy literature is imbued with a rather mechanical conception of change: ideas about ‘pulling levers’ to make things happen, or about applying different ‘tools’ or ‘instruments’, all conceive the policy system as something like a machine itself. Component parts – the government departments, regulatory bodies, delivery organisations, and even the people who staff them – are viewed as connected though static and predictable mechanisms. The system is seen as non-ada
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1 What is accounting about?

Let's start with a question – we shall call questions ‘Activities’. For many of these activities you will need a pen and paper, or you can use the unit Forum, to note down your own ideas. Once you have completed the Activity you should return to the text, read the comments that follow the activity, and then think again about your answer. Change it, if you like. Once you are happy that you have understood the comments and that your own answer is alright, you should continue to read the t
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Acknowledgements

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Grateful acknowledgement is made to the following sources for permission to reproduce material in this product:

Box 1 Reprint
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6 Summary

This unit has looked at specifying the requirements of a job by drawing up a job description and a person specification. We considered how you might indicate the qualities required of individuals in relation to person-organisation fit as well as the more traditional approach of person-job fit. We then considered various methods of attracting candidates and the process of arriving at a shortlist. We have stressed the importance of preparing for the selection process, be it an interview alone o
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5.5.2 Reaching a final decision

Having seen all the candidates, you can now start to pull together your notes and impressions and make a final decision. It is probably worth allowing a little time to gather your thoughts and/or discuss initial observations with colleagues or the interview panel after every interview so that your memory is not confused. The person specification should again play a major role in your final decision. Your questions should have been geared to elicit the necessary information from each applicant
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5.2 Tests as a selection tool

There are various types of tests and ways in which they might be used as part of the selection process (see Box 5). Before using any kind of test you should ensure that you know why you are using it and how it relates to the job specification.

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4.10 Shortlisting

It is common to shortlist up to six applicants per position, but the exact number may reflect the time you have available for interviewing and the strength of the applicants. The important point is to ensure that as far as possible you finish up with the best possible candidates on the shortlist. This can best be achieved by approaching the task systematically. In other words, the systematic use of criteria as detailed in the job specification should be preferred to reliance on intuition. It
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4.7 Attracting applicants

You have now established the criteria for recruiting the kind of person you are looking for; the next step is to find someone who meets these criteria. Obviously, you must make it known to people that a vacancy exists. Before placing an expensive advertisement in a newspaper or professional journal you should consider alternatives. There are a variety of methods of publicising recruitment in addition to the traditional media advertisement (see Author(s): The Open University