Archives for July 5, 2017

How Has Technology Changed Art?

We all are witnessing the changes being made in the art these days. Technology has the power to change anything. It is changing the traditional art into digital art.

Amazing digital art has taken place of traditional art. Digital art is exploring itself in many different ways that one can imagine. Different software is developed to increase the presence of digital art.

Photoshop Artists are one of the most common digital artists who give an amazing look to a picture with the help of imaging software and different applications.

These applications are developed with the help of technology. Anyone can be a digital artist having knowledge and proficiency in Photoshop.

Difference between traditional artists and digital artists is that traditional artists use paint and cement for their art and digital artists use imaging software and applications in their art. Some of the applications have the power to create 3D art work.

Technology has taken art into a new level of creativity. Let us talk about how technology has changed traditional art into digital art. We know that internet is ruling the world with its power. So, artists decided to present their art online with the help of internet. This is possible with use of technology.

You must have seen art galleries and attended painting exhibitions in your life. These doesn’t work well these days so artists find a way where they can get more attention and more praise for their work. Most of the artistic stuff is now seen online and is circulated to the art lovers.

There are some places where exhibitions are held and we do respect them. But presenting paintings, sculptures and art work online is in trend. Some of the artists are also showing their art on the basis of card swipe panel or coins.

How this work – when you enter coins or swipe card in the panel, the panel shows you some of the art work for a few minutes and then gets closed and if you want to see it again or explore more, further you need to swipe your card or add coins into it. This is how artists are using technology.

How digital artists are using technology for their art work

Digital artists already in touch with technology are aware of the systems that are in trend and use them to create their art work and sell them online.

Some of the professional digital artists are earning a lot of bucks by selling their art work. They can also design the ones that you want and are also ready to make any modifications you need.

They use different software to explore their skills and made it more impressive. They are using technologies that offer new ways to express their art work in a realistic way for much more time.

They are using different types of media and mix them to provide a more creative art work. Their 3D art work looks as real as it is present live in front of you.

Technology not only brings changes in education, medical field, industry and business but also brings a huge change in the art work and the artists as well.

Technology opens different paths for the artists to enter into for a good earning. They made their profession more powerful along with their art work.

In our busy lives we hardly get time to meet each other and our loved ones. How can it be possible to see exhibitions and galleries? So technology has brought this change in the art workers to show their skills and talent to people from anywhere in the world.

Technology is getting advanced and making more useful for the common man as well as artists. Technology has provided us with several things that we should be thankful. One of them is digital art work.



Source by Unni Ajayan

Home Decorating Ideas: Decorating Tips for Living Room

You may use your living room less frequently than other rooms but it doesn’t mean that you can let it cold without decoration. All guests who come to your home deserve to get a warm welcome when they enter the living room. For this reason, decorating a living room becomes a significant effort to do. In this modern day, your living room shouldn’t be that formal and stiff.

Creating a user-friendly living room is a good way to have a nice visit with your friends or relatives. You can decorate this main room in some unique ways so that you can receive your guests in a more comfortable way. Here are some decorating tips you can apply for this room:

1. Choose some pieces of furniture that are more versatile. Classic furniture is a great choice since it won’t look outdated in the next few years.

2. A good way to make your living room look more alive is by selecting comfortable seating. Seating furniture in vintage and antique style would be a great piece for this room. You don’t have to choose antique furniture in formal Victorian style. Nowadays, you can find casual antiques designed for living rooms.

3. Try not to buy a set of furniture such as chair set or matching couch. It would create a creative look if you select individual pieces and match them based on your personal taste. However, getting a pair of loveseats for the seating furniture is allowed. This is a matching that you can do with the furniture. You should also notice chairs placement in the room. Avoid locating a single chair in the corner since it will isolate one of your guests from the conversation.

4. Lighting selection also plays an important role in this room. It is a good idea to combine table lamps, decorative lamps and accent lighting to create a charming effect.

5. Update your lampshades and throw pillows frequently. Replacing these items is a great way to refresh the atmosphere in the room.

6. Keep your antiques in a safe area. Provide special shelves to keep the items to avoid them from any harm.

7. Last but not least, try to create an impression that you use your living room more often than you usually do. Placing small tables, chairs or storage item will make the room look more alive. You can also put some   magazines  on the tables to complete the look. However, don’t put too many accessories since they will only make your room look too cluttered.



Source by Khalid Abdullah

Preparation of Profit and Loss Account

Explanation of Certain items of Profit and Loss Account

1. Salaries

Salaries are paid for the services of employees and are debited to profit and loss ac- count being indirect expense. If any salary has been paid to proprietor or partners, it should be shown separately because it requires special treatment at the time of income tax assessment.

2. Salaries and Wages

When wages account is included with salaries it treated is as indirect expense and is taken into profit and loss account.

3. Rent

Rent of the office shop showroom or godown is an indirect expense and so is debited to profit & loss account. However, rent of factory is debited to trading account. When a part of the building has been sublet the rent received should be shown on the credit side of profit and loss account as a separate item.

4. Rates and Taxes

These are levied by the local authorities to meet public expenditure. It being an indirect expenditure is shown on the debit side of profit and loss account.

5. Interest

Interest on loan, overdraft or overdue debts is payable by the firm. It is an indirect expense; so debited to profit and loss account. Interest on loan advanced by the firm on depositor investments is an income of the firm and so is credited to the profit and loss account.

If business has paid any interest on capital to its proprietor or partners it should also be debited in the profit and loss account but separately because this item needs special treatment at the time of income-tax assessment.

6. Commission

In business sometimes agents are appointed to effect sales, who are paid commission as their remuneration. So this being a selling expenses is shown on the debit side of profit and loss account. Sometimes commission is also paid on purchases of goods, such ‘as expense should be debited in the trading account. Sometimes the firm can also act as an agent to the other business houses and in such cases it receives commission from them. Commission so received is shown on the credit side of profit and loss account.

7. Trade Expenses

They are also termed as ‘sundry expenses’. Trade expenses represent expenses of such a nature for which it is not worthwhile to open separate accounts. Trade expenses are not taken to trading account.

8. Repairs

Repairs to the plant, machinery, building are indirect expenses are treated expense and are debited to profit and loss account..

9. Traveling Expenses

Unless mentioned otherwise, traveling expenses are treated as indirect expenses and are debited to profit and loss account.

10. Horse & stable Expenses

Expenses incurred for the fodder of horses and wages paid for looking after stable are treated as indirect expenses and debited to profit and loss account.

11. Apprentice Premium

This is the amount charged from persons to whom training is imparted by the business. It is an income and is credited to profit and loss account. In case apprentice premium is charged in advance for two or three years, then the amount is distributed over number of years and each year’s profit and loss account is credited with its share of income.

12. Bad debts

It is the amount which could not be recovered by the trader on account of credit sales. It is a business loss, so is debited in the profit and loss account.

13. Life Insurance Premium

If the premium is paid on the life policy of the proprietor of the business; it is treated as his drawings and is shown by way of deduction from the capital account. It should not be taken to profit and loss account.

14. Insurance Premium

If insurance premium account appears in the trial balance, it stands for the insurance of the business. This is taken to profit and loss account. Insurance premium on goods purchased, factory building, factory machines are treated as direct expense and are taken to trading account.

15. Income Tax

In the case of merchant income-tax paid is treated as a personal expense and is shown by way of deduction from capital account. Income-tax in case of companies is treated differently.

16. Discount allowed and Received

Discount is a reward for prompt payment. It is belief to show discount received and discount allowed separately on the credit and debit side of profit and loss account respectively instead of showing the net balance of this account.

17. Depreciation

Depreciation is a loss incurred on account of use of fixed assets in the business. Generally, it is charged from profit and loss account at a fixed percentage. The students should exercise great care as regards the rate of depreciation. If rate is without words ‘per annum’, then the rate will be taken irrespective of the period of accounts. This is very important when the period of accounts is less than one year. On the other hand, if the rate of depreciation is ‘per annum’ the depreciation should be calculated on the assets with due consideration to the period for which the asset has been used in business during the year. In case of additions to assets during the year, it is advisable to ignore depreciation on additions if the date of additions is not given. Same rule shall hold good for the sale of assets during the year.

18. Stock at the end appearing in the trial balance.

It is important to emphasize the rule that balance appearing in the trial balance is taken to one and only one place. It may either be trading account or profit and loss account or balance sheet. Since stock at the end is an asset, it will betaken to balance sheet. On the other hand, so long as there is stock in trade, account for that must be kept open and thus be taken to the assets side of balance sheet.



Source by Anil Kumar Gupta

Exercises and Workouts – How The "Reps for Time" Workout Principle Works

Want a fast way to boost your fitness level? Try a “reps for time” workout set-up. Reps for time is a concept that originated in a unique community gym, however, now more and more people are adding it into their workout protocol.

What does it entail? Let’s take a closer look…

1. What Reps For Time Is. “Reps for time” essentially means rather than aiming for a target number of reps each set, you are going to perform as many reps as you possibly can in a particular time frame. Usually, this time frame is around one minute in length, but if you are a beginner, you might just use 30 seconds instead.

You will perform the exercise in question, doing as many reps as possible in that period and if you have to stop at any point during the time frame to rest, so be it but do pick back up again as soon as possible once you are ready. Then once you have finished the time frame, jot down the number of reps you did and next workout, work at beating that number of reps.

2. The Benefits Of Reps For Time. What are the advantages of using the reps for time protocol? First, you will work your endurance level. Since you are exercising for a longer period than normal, this can cause your body to become better trained and withstand fatigue.

Second, you will also get the ultimate metabolic boost. Since you are essentially doing more work in less time, this means you will jumpstart your calorie burn, so you burn more calories both during the workout session as well as after the workout is over.

Finally, you will also work your strength level. As you are still performing a strength training workout session, this means that you will still have the benefit of keeping your muscle strength and power up, despite working in an endurance related manner

All in all, if you want to get…

  • great conditioning,
  • improved fat loss, and see
  • good strength progress,

this is a set-up for you.

3. Adding It Into Your Workout Session. To add this into your workout, choose one or two exercises you want to perform with. Usually, this will be enough when first starting and from there if you become more skilled, you can begin adding more exercises to the mix from there.

If doing this on a compound focused exercise…

  • squats,
  • shoulder press,
  • rows, etc.,

do it at the start of the workout when you are feeling fresh. If you are doing it on an isolation move, the end of the workout will be just fine and will help to “finish you off” so to speak.

Do this once or twice each week depending on your recovery ability.

There you have some facts about the “reps per time” workout protocol. It can be an excellent way to structure your workout if you are looking for a change of pace.



Source by Beverleigh H Piepers

Dog Food for Various Needs

Different dogs require different nutrition. Adult dogs have a totally different set of nutrients that they need compared to puppies. Generally, the amount of food that you pet needs to take in is estimated by its size and activity level. Overfeeding will leave you with a sickly dog. Same fate awaits an underfed dog. Pet nutrition brands like Royal Canin, Eukanuba and others have special formulations of food for adult dogs of various breeds and health conditions.

There are dogs that are like humans who work to earn their keep and the food that they eat. Working dogs like the Akita, Doberman, and Siberian Husky should be fed depending on what they do everyday. These dogs are born to do certain jobs daily. Unfortunately, when they’re taken in as a pet at home these days, they aren’t usually made to work as they should be. For these dogs, regular dry food would do.

But if they’re performing workload that’s quite high, of course, their energy should be replenished to meet that level of workload. Highly active, working, and sporting dogs can get proper nutrition from special formulas you can get from brands like Advance and Purina Pro Plan. Brands like these even have products for busy show dogs that need to be on a strictly balanced diet to keep their overall health condition and physical appearance at their best all the time.

If there are active performers in the canine world, there are also lap dogs. These pets do no more than just walk leisurely only if their masters tell them so and exert most of their energies in being cute. Since the risk of these pets being overweight is quite high, dog food manufacturers also have products made for them and those who are prone to obesity.

Advance dog food brand has complete pet nutrition in dry and canned variations for those who are less active than most and those that are prone to gain excessive weight or obesity. You can simply follow the instructions specified in the product label or ask your pet’s veterinarian for suggestions. This goes especially if your pet still continues to gain much weight even after switching foods. The problem may be with your feeding schedule.

The characteristics, conditions and needs of dogs also vary according to their breed. These factors also affect their feeding requirements. Aside from this, they also vary in size. The Royal Canin selection of products is known for specializing in having a formulation for particular breeds and size – mini, large, Pug, Labrador Retriever, Rottweiler, Poodle, etc. The kibbles do not only have different energy, protein, and other nutritional contents, but also in texture and size to make sure that however big or small the dog is, it won’t have any difficulty consuming the food.

Make sure that you take note of the special conditions and requirements your dog may have. With all the formulas the various brands are making now, you’ll surely find one that’s perfect for your pet.



Source by Frances Roy