Chuck Close (born 1940) Is An American Photorealist Specializing In Cl

Chuck Close (born 1940) is an American photorealist specializing in close-up portraits and self-portraits. Close is one of the very few modern realists or photorealists who focus on the human face. In 1988, in mid-career, Close was paralyzed due to a blood clot in his spinal column. He regained partial use of his arms, and was able to return to painting after developing techniques which allowed him to work from a wheelchair. All of Closes works are based on photographs he takes himself. Close always follows the same guidelines in planning a painting. The source photograph is a tightly cropped head and shoulder shot. The subject is a family member or friend. The finished work is always titled by the subjects first name alone (with the exception of Self-Portrait). This decision was intended to project an aura of anonymity, allowing viewers to approach the work without preconceived ideas about the sitter. Closes working method is extremely labor-intensive. He begins by dividing his source photograph into a grid and creating a corresponding grid on the canvas. He then meticulously transcribes the image onto the canvas square by square, proceeding from the top left to the bottom right. Some of the largest canvases contain thousands of squares; Close completes all of his paintings by hand. Given the painstaking nature of this work, some of the earlier large-scale paintings took up to fourteen months to complete. Close's work falls into two periods, the early and the middle, in which he is now fruitfully engaged. It is easy to divide the two periods on either side of Close's 1988 stroke that left him unable to hold a brush. (He paints with his brush tied to his hand by a metal and Velcro device.) Close started to work with bolder, more expressive and colorful marks before his great physical trauma. The new work is both the same; they're recognizable as works by Close and could be by no one else He still uses the grid and he still paints heads. Although the amount of information the new pictures carry is less than the old, the characters depicted seem warmer, more immediate, and more exuberant. Close's repertory of marks has changed dramatically. In place of the discreet dots and miniature strokes of his early work, not to mention the pictures constructed of fingerprints he made in the early'80s, each of the enlarged squares in the new grids contains colorful, painterly marks that function as mini- abstract paintings of their own. Concentric circles, lozenges, hot dog and doughnut-like shapes, and freeform squiggles are the building blocks of his new faces. His palette has expanded from black and white and color images based on the three primaries to one that tilts toward yellow and flesh tones at one extreme, and deep purples and blues on the other. In brief, Closes exploration of color has been equally thorough and systematic. He began by imitating black-and-white photography, then pioneered a three-color process akin to that used in commercial printmaking. Since 1986, Close has used oil paint as his primary painting medium, and currently favors brushwork that mixes colors in a lively, seemingly playful manner, so that each square in his grid is like a miniature mosaic. He is presently one of the most remarkable and well-known artists of the 20th century.

DISTRIBUTION OF REGIONAL TRAVELLERS IN THE PHILIPPINES Essays

DISTRIBUTION OF REGIONAL TRAVELLERS IN THE PHILIPPINES Essays DISTRIBUTION OF REGIONAL TRAVELLERS IN THE PHILIPPINES January - December 2006 Preliminary Report Region/Province/CityForeignOverseasDomesticTotalTotalGrowth TravellersFilipinosTravellers20062005Rate NCR (National Capital Region)262,36428,39568,694359,453 - - CAR (Cordillera Administrative Region)76,81213,191902,917992,920866,24214.62% Abra 1,519 - 1,611 3,130 4,054 -22.79% Apayao 93 1 3,087 3,181 1,691 88.11% Baguio City30,9198,679670,073709,671 637,298 11.36% Benguet4,71177101,594106,382 84,192 26.36% Ifugao 29,860 3,747 59,432 93,039 90,874 2.38% Kalinga6,037 687 21,83328,557 24,433 16.88% Mountain Province3,673 - 45,28748,960 23,700 106.58% Region I 52,7861,793281,582336,161287,64916.86% Ilocos Norte36,481 - 140,614177,095 166,806 6.17% Ilocos Sur2,839 155.00 53,41856,412 40,480 39.36% La Union6,32644742,47749,250 36,971 33.21% Pangasinan7,140119145,07353,404 43,392 23.07% Region II*/a24,453 - 610,715635,168 624,021 1.79% Batanes 942 - 4,6485,590 5,464 2.31% Cagayan 6,453 - 243,232249,685 248,026 0.67% Isabela3,695 - 78,43282,127 81,042 1.34% Quirino - - Nueva Vizcaya4,404 - 88,36792,771 91,061 1.88% Santiago City3,773 - 78,24582,018 81,717 0.37% Tuguegarao City5,186 - 117,791122,977 116,711 5.37% Region III155,3941,208251,634408,236396,2143.03% Aurora - - - - - - Bataan3,469 205 21,79525,469 24,669 3.24% Bulacan2,337 105 40,63343,075 44,958 -4.19% Nueva Ecija1,928 - 12,65014,578 15,655 -6.88% Pampanga91,74240873,075165,225 151,817 8.83% Tarlac1,914 158 8,22210,294 6,019 71.03% Zambales54,00433295,259149,595 153,096 -2.29% Region IV #434,5307,0215,852,8606,294,4116,645,943-5.29% Batangas54,4914,701265,102324,294 159,539 103.27% Cavite15,789041,73757,526 269,138 -78.63% Laguna241,2352,2951,779,6172,023,147 1,800,455 12.37% Marinduque - - - - 58,289 - Occidental Mindoro - - - - 2,365 - Oriental Mindoro74,195 - 3,625,3383,699,533 3,679,806 0.54% Palawan 48,820 25 141,066 189,911 202,228 -6.09% Quezon - - - - 165,851 - Rizal - - - - 284,492 - Romblon - - - - 23,780 - SUB-TOTAL1,006,33951,6087,968,4029,026,3498,820,0692.34% DISTRIBUTION OF REGIONAL TRAVELLERS IN THE PHILIPPINES January - December 2006 Region/Province/CityForeignOverseasDomesticTotalTotalGrowth TravellersFilipinosTravellers20062005Rate Region V31,15318,151587,823637,127 501,378 27.08% Albay3,08297035,88739,939 69,088 -42.19% Catanduanes2,441 740 25,84529,026 28,305 2.55% Daet/Camarines Norte3,13847969,92273,539 58,667 25.35% Legazpi City3,80291188,78893,501 104,422 -10.46% Naga City/Camarines Sur12,69313,137232,778258,608 130,927 97.52% Sorsogon 3,8811,08860,41565,384 47,457 37.78% Masbate 2,11682674,18877,130 62,512 23.38% Region VI **266,89184,4541,259,3321,610,6771,599,6700.69% Aklan185,18631,656357,656574,498519,86310.51% Antique1,5071,28640,26243,05524,32477.01% Capiz Province3,3174,57529,37737,26932,23415.62% Guimaras8,24851164,686172,985181,941-4.92% Iloilo Province40,20931,422293,880365,511380,289-3.89% Negros Occidental28,42415,464373,471417,359461,019-9.47% Region VII542,1597,3831,081,9031,631,4451,460,77511.68% Bohol46,4383,815169,058219,311187,99116.66% Cebu472,2422,460772,7671,247,4691,118,07711.57% Negros Oriental19,2321,044133,250153,526143,2617.17% Siquijor4,247646,82811,13911,446-2.68% Region VIII13,329597189,643203,569 164,542 23.72% Biliran902,3132,322 3,326 -30.19% Calbayog City9052101,1392,254 2,257 -0.13% East Samar135374,0864,258 1,377 209.22% Leyte3305,3155,348 3,620 47.73% Ormoc City5,88117534,85340,909 30,067 36.06% Southern Leyte19804,9645,162 5,506 -6.25% Tacloban City6,168175136,973143,316 118,389 21.06% Region IX13,64713,415480,297507,359 431,168 17.67% Dipolog City/Zamboanga del Norte1,35171934,57636,646 33,618 9.01% Zamboanga City & Basilan Province10,68411,782274,652297,118 233,448 27.27% Zamboanga del Norte & Dapitan City94362546,20147,769 35,946 32.89% Zamboanga del Sur & Pagadian City4677495,92896,469 96,772 -0.31% Zamboanga Sibugay 202 215 28,94029,357 31,384 -6.46% Sub-Total867,179124,0003,598,9984,590,1774,157,53310.41% Page 2 of 3 DISTRIBUTION OF REGIONAL TRAVELLERS IN THE PHILIPPINES January - December 2006 Region/Province/CityForeignOverseasDomesticTotalTotalGrowth TravellersFilipinosTravellers20062005Rate Region X46,2848,947837,851893,082707,80726.18% Bukidnon6,3802,43528,81237,627 40,830 -7.84% Cagayan de Oro23,6263,503235,154262,283 285,310 -8.07% Camiguin11,6171,839206,606220,062 240,553 -8.52% Misamis Occidental - Ozamis2,344200286,140288,684 47,749 504.59% Lanao del Norte / Iligan City2,31797081,13984,426 93,365 -9.57% Region XI52,7568,875699,552761,183 715,926 6.32% Compostela Valley428 - 38,32938,757 20,182 92.04% Davao City46,7288,087514,620569,435 573,326 -0.68% Davao del Sur870 17 38,85539,742 41,998 -5.37% Davao Oriental270 38 31,85632,164 22,456 43.23% Island Garden City of Samal4,061 733 37,80342,597 30,601 39.20% Davao del Norte/Tagum City399 - 38,08938,488 27,363 40.66% Region XII 4,6064,443618,077627,126592,3025.88% Cotabato44666662,44263,554 60,765 4.59% Cotabato City89860793,94695,451 90,681 5.26% General Santos City998574104,333105,905 109,359 -3.16% Kidapawan City48144265,44966,372 61,978 7.09% Koronadal City41040871,74372,561 69,812 3.94% Sarangani26732747,60748,201 44,039 9.45% South Cotabato60857573,37974,562 65,147 14.45% Sultan Kudarat23246148,04048,733 44,741 8.92% Tacurong City26638351,13851,787 45,780 13.12% Region XIII16,2004,792341,844362,836365,032-0.60% Agusan del Norte956949,99111,041 6,367 73.41% Agusan del Sur/San Francisco 212 2,610 32,54535,367 22,270 58.81% Bislig City 261 - 7,2597,520 13,779 -45.42% Butuan City7,186994197,832206,012 214,874 -4.12% Surigao City4,71254253,08758,341 68,959 -15.40% Surigao del Norte/General Luna/Dapa2,513 435 10,02312,971 6,912 87.66% Surigao del Sur36011731,10731,584 31,871 -0.90% SUB-TOTAL119,84627,0572,497,3242,644,2272,381,06711.05% GRAND TOTAL1,993,364202,66514,064,72416,260,75315,358,6695.87% Source of Data: Department of Tourism Regional Officespage 3 of 3 Prepared by: Tourism Research and Statistics Division, Office of Tourism Development Planning, DEPARTMENT OF TOURISM *Data for Overseas Filipinos are lumped under Foreign Travellers **partial report a= 227,161 travelers comprised excursionists who visited pilgrimage sites and museums in 2006 against its 2005 volume of 218,734 # = 1,886,683 travelers comprised excursionists in 2006 against its 2005 volume of 1,800,455 As of May 9, 2007

Explaining Basic Accounting Concepts and Business Structures Essay

Explaining Basic Accounting Concepts and Business Structures - Essay Example The Financial Accounting Standards Board (FASB) is responsible for designing a standard, known as â€Å"The Hierarchy of GAAP† which explicitly details the meaning of GAAP. In this regard, the sources of GAAP are as follows: FASB Standards, Interpretations, and Staff Positions; APB Opinions; and AICPA Accounting Research Bulletins. According to Valade (2010, pars. 10 – 12), the general guidelines explaining the rationale and importance of the hierarchy are summed as: â€Å"Level 1 pronouncements are the top level of authority, and take precedence over lower levels of announcements. If an accounting issue is addressed in multiple levels, guidance in the highest level must be followed. Pronouncements within any level carry equal weight†. In this regard, level 1 or category A in Kieso, Weygandt, & Warfield, 2007, 12) is the most authoritative set of professional bodies but â€Å"if an accounting treatment of an event is not specified by Category A pronouncement, then Categories B through D should be investigated† according to the hierarchical order. The most effective accounting information depends on the usefulness of the information for decision making purposes. According to Kieso, Weygandt, & Warfield (2007, 31), the FASB itemized qualitative characteristics according to hierarchy: the primary qualities being relevance and reliability; and the secondary qualities are comparability and consistency. Under relevance, the critical ingredients that must be ingrained are predictive value, feedback value and timeliness. Under reliability of accounting information, the data must be verifiable, must have representational faithfulness and be neutral. The quality of comparability is relevant in according users of accounting information with accurate and comparable basis for identification of similarities and differences in economic events among business enterprises (Kieso, Weygandt, & Warfield (2007, 33).