Wednesday, December 25, 2019

My Christmas Story The True Meaning Of Christmas

â€Å"My Christmas Story: The True Meaning of Christmas† â€Å"C’mon Star, we can do it! We’re going to win!† I yelled. We’re in first place, and approaching the finish line. The pounding of my horse’s hooves as she galloped and the flow of her beautiful white mane made me feel like a wild horse in its heard. I felt free. Then, before I knew it, the finish line was right in front of us, and- â€Å"Gracie, wake up!† someone yelled. I slightly opened my eyes to see who it was. There, standing by the side of my bed, was my little sister, Ryleigh. I moaned. I hate it when she wakes me up, I don’t know why, it’s just how she does it. â€Å"Five more minutes,† I mumbled, â€Å"I’m about to win.† â€Å"Win what?† she asked. â€Å"I’m about to win.† I repeated. â€Å"Okay, winner†¦show more content†¦Let us know when you’re done and we’ll get the ornaments.† I said. â€Å"Okay, I will.† he said. Then, we went to the kitchen where my mom was cooking. â€Å"Good morning, Mom.† I said. â€Å"Good morning, sleepy head.† she said. â€Å"I thought you would never get up.† â€Å"Haha. Well, if it weren’t for Ryleigh, I would’ve.† I laughed. â€Å"Can you go ahead and get ready?† she asked, â€Å"We need to be at Granny’s in a few hours.† â€Å"Sure.† said Ryleigh and I. Then, my dog, Remi, came in through the doggy door and tackled me. â€Å"Yes, good morning to you too hyper.† I laughed, â€Å"Are you hungry?† She barked repeatedly. That means yes. So, I feed her and gave her water â€Å"Okay, girls! I’m ready!† Dad called from the living room. â€Å"Okay Dad!† Ryleigh yelled back, â€Å"C’mon Gracie, let’s get the ornaments out. Then, when we get back, we can decorate the tree.† â€Å"Okay.† I said. We went to the storage room and pulled out a big red container that we kept our ornaments in. We then brought it to the living room and put it beside the tree, â€Å"Thanks girls. You’re a big help.† Dad said. â€Å"No problem, Dad.† Ryleigh said, â€Å"Now we can get ready.† We all went to our rooms to get ready. I pulled off my slippers and pajamas, put my Christmas outfit on with my Santa hat and boots, and brushed and fixed my hair. My mom even let me wear some makeup! After I was ready, I grabbed my mom’s keys and started her car. Then, I went and grabbed the presents and the casserole and put them in the trunk. After everyone was ready,Show MoreRelatedIs Christmas Lost Its Significance?986 Words   |  4 PagesHas Christmas lost its significance? When stores start putting out Christmas decorations in October, it is unhesitatingly apparent that Christmas has become too commercialized. Wishing someone a Merry Christmas, has become almost non-existent to express. In today s society, it seems everyone has to be politically correct as to not offend anyone. Retail establishments and the workplace alike have also de-valued the true meaning of Christmas. 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Tuesday, December 17, 2019

Self Awareness and the Effective Leader Example

Essays on Self Awareness and the Effective Leader Article Self-awareness and Leadership Self-awareness is key to leadership because leaders must be able to see beyond themselves in order to inspire or create something new. Leaders are individuals that are not obsessed with their own failings or their own strengths (Musslewhite, 2007). Being self-aware means you understand who you are, what your purpose is and how you can contribute to the overcoming of obstacles. People that are not self-aware tend to have a skewed vision of themselves. They either think they are much better at something than their abilities allow, or they feel that they are powerless to enact change because they to not recognize their own inherent strengths. With way, the person that lacks self-awareness is not fit for true leadership because leaders are dynamic and outward looking, not inward dwelling. Leadership and self-confidence are closely related. You absolutely must believe in a course of action if you are going to lead other people down the path that the course follows. This self-confidence needs to be grounded in a firm understanding of your own abilities, and understanding of the tasks that must be accomplished and the setting of attainable goals that will allow you to show progress as a leader. True-self confidence is reserved for people with high levels of self-awareness. Self-awareness and self-confidence are not the same attribute, but they are closely related. Confidence grows out of awareness. As a leader is successful in enacting real and meaningful change, as the leader creates new tools, product and processes, a positive feedback loop is established between a person’s growing self-awareness and their growing self-confidence (Hooper, 2011). This positive feedback is what inspires leaders to keep creating and inspiring others to create. Self-Awareness and Management Self-awareness is one of the most important attributes a good manager can have. Management requires sound judgment, patience and an acute sense of fairness. The manager is not interested in innovation or inspiration. Managers maintain the status quo and provide a sense of direction and stability that is important for the overall health and functioning of the organization. Self-awareness is vital for managers because individuals that are self-aware do not engage in behaviors that disrupt stability and the status quo. Individuals that are self-aware understand their strengths and weakness and take ownership for both in equal measure (Noble, 2012). They do not seek to spread blame when the blame lies with their own decisions. Managers do not engage in petty politics or power struggles if they are self-aware. Managers that are jealous, spiteful or vindictive all suffer from a lack of understanding about their purpose within the organization and what needs to be done in order to be an effective manager. People lacking self-awareness are insecure and often see other people as threats to their position and authority within the organization. Managers need self-awareness just as much as leaders do. We often tend to portray good management as somehow inferior to good leadership. Leadership is dynamic and glamorous, but management is essential to the success of the business or organization. Self-awareness is vital for both types of jobs. Works Cited Hooper, Dennis. "Feedback, Self-Awareness and Confidence." Houston Home Journal (2011). Print. Musselwhite, Chris. "Self Awareness and the Effective Leader - Leading a Company - Employee Feedback | Inc.com." Small Business Ideas and Resources for Entrepreneurs. Mansueto Ventures LLC, 1 Oct. (2007). . Noble, Jeri. "Self-Awareness and Acceptance for Confidence and Self- Esteem." Personal Development and Growth, Life Purpose, Reflexology Foot Chart. HeartCore Corporation (2011). Web. 19 Jan. 2012. .

Sunday, December 8, 2019

Auditing in ERP System Environments

Question: Discuss about the Auditing in ERP System Environments. Answer: Introduction Advancement in technology is likely to influence auditors in various ways. Ideally, they will have to incorporate continuous auditing into the audit process. The research question of this paper is what continuous auditing has in store for auditors in the future. Its rationale is to outline continuous auditing and its impact to auditors, to examine the internal controls of the ever-changing IT, to discuss the key auditing aspects of new IT, to address its challenges to audit firms and companies, to comment on what auditors are most concerned with, and to discuss the audit process. Continuous Auditing is as a process of gathering evidence electronically to form a basis that can give an accurate and fair opinion on the financial statements of a company (Rezaee, Elam, and Sharbatoghlie, 2001, pp.150-158). Ideally, it is a process of collecting, evaluating, and presenting audit evidence to determine the internal control system of a firm is efficiency and effectiveness in protecting the companys assets, ensuring the integrity of data, and producing correct information that is deemed reliable. Continuous Auditing has various implications for independent auditors. The first impact on continuous auditing on independent auditors is that they will be required to increase knowledge of the enterprise and its industry. The main reason is to make sure electronic information is relevant and reliable (Kuhn Jr, and Sutton, 2010, pp.91-112). The second implication on continuous auditing on independent auditors is that he will have to familiarize himself with the internal control system of the client. The third implication on continuous auditing (CA) on independent auditors is that he will need to implement an audit plan that is oriented towards control risk. This audit program will have an aim of focusing on the adequacy and effectiveness of internal control activities of a corporation. Besides, the company being audited will incur additional costs when preparing the control risk-oriented audit plans. The company secrets might also leak to the competitors as the auditors would be required to perform a better understanding of the enterprise on how transactions flow within the business and the control activities implemented on those transactions (Kuhn Jr, and Sutton, 2010, pp.91-112). The audit profession will be affected in that they would have to prepare their mindset on the fact that they would be required to incorporate technology in the review process such as the use of continuous auditing (CA) which would require proficiency in technological aspects. Lastly, the level of trust between the company and the auditor will increase as the integrity of management would be maintained and the company would be assured that the auditor would act in the best interest of the firm. Examination of the Ever-changing IT Technology is advancing rapidly. It, therefore, calls for auditors to strengthen the internal control system of the ever-changing IT world. In this case, the audit firms will have to use management assertions to determine whether the internal controls implemented strong or weak. The first administration claim that the auditor will use in the ever changing IT is the validity of data (Alles, Kogan, and Vasarhelyi, 2008, pp.195-214). Here, the auditor will be required to use observation to determine whether the data presented by the firm is valid or not. The second management assertion that the auditor will use is valuation (Brown, Wong, and Baldwin, 2007, pp.1-28). The auditor can do so by engaging experts to value the assets and liabilities. The third management assertion that the auditor will use to determine the strength of the internal controls is accuracy. This can be ascertained by measuring the assets to determine their correct value. The fourth management assertion that the auditor will use is timeliness. Here, the auditors ought to verify that the transactions presented relate to that fiscal period. The fifth management assertion that the auditor will use is completeness (Brown, Wong, and Baldwin, 2007, pp.1-28). Here, the audit firm needs to assess whether correct journal entries have been made. The sixth management assertion that the auditor will use is authorization. Here, the auditor determines if the purchase and sale of assets have been authorized by the designated personnel. Lastly, in the ever-changing IT world, the auditors would be required to assert the posting and summarization of entries. Here, they can do so by observing and tracing the entries to ensure that they are correctly posted to their respective ledgers. Key Aspects of New IT The key auditing aspects of new IT would involve a dynamic change from the traditional ways in which people or companies perform their administrative tasks (Chan, and Vasarhelyi, 2011, pp.152-160). Here, the firms would be mandated to use technology in their day-to-day operations. In the traditional method, people work with hard copy documents. However, after extensive changes in the new IT, companies would result in a paperless society. The speed in which an audit process can be completed will also be improved with improved accuracy, efficiency, and effectiveness. Continuous Auditing, Its Research, Demand and Challenges to Audit Firms and Corporations Continuous audits are viable, they provided certain, and ensure that interrelated conditions are met (Flowerday, Blundell, and Von Solms, 2006, pp.325-331). These interrelated conditions will involve performing analytical procedures and substantive tests to ascertain the validity, valuation, accuracy, timeliness, completeness, authorization, posting, and summarization of entries, rights and obligations and presentation and disclosure of financial information. Research by academics, experiments made by practitioners and other guidance from standard setters are all-necessary in helping continuous audit evolve (Vasarhelyi, Alles, Kuenkaikaew, and Littley, 2012, pp.267-281). This implies that ongoing review cannot change on its own. It would require other experts to aid in its success. Finally, the demand for reliable, timely, and relevant decision-making information might probably create a need for CA, but auditors will need to position themselves to respond appropriately to the ever-changing marketplace. Audit firms and companies face numerous challenges facing audit firms (Li, Huang, and Lin, 2007, pp.2-13). These challenges include adapting to the change, lack of experts to perform valuations, and the business might not be able to adjust to the ever changing IT. Companies also face other challenges such as loss of confidentiality and privacy of data due to security breaches. What Auditors Are Most Concerned With? Auditors are most concerned with material misstatement (Coderre, Verver, and Warren, 2006). Ideally, their main aim of auditing financial statements of a firm is to determine whether the financial statements have been presented in a view, which is free from any misstatement that may be material to the financial statements. The article states that particular electronic evidence may become present at a certain point in time, but it may not be available after that time if files are changed. These records may contain material misstatement, and that is why the auditors are concerned about the future where the files are changed, there is no backup, and electronic evidence may not be available. Audit Process, Analytical Procedures, Tests of Balances, and Tests of Transactions Auditors perform various audit procedures that enable them collect sufficient and adequate audit evidence and use that evidence as a basis for giving an opinion on the true and fair view of the financial statements. Auditors use substantive tests to ascertain whether the financial statements portray a true picture. These substantive criteria include analytical procedures, a test of transactions, and test of balances. Analytical methods are studies of relationships and comparisons among financial data (Hunton, and Rose, 2010, pp.297-312). Ideally, they involve calculation of rates and comparing them with those of prior years to ascertain whether there is an abnormal deviation. Auditors are therefore required to use of IT, and continuous auditing makes to perform analytical procedures. Analytical methods are carried out in the planning phase of the audit to understand the client's business and industry better, to gather evidence against any possible material misstatement and at the financial reporting period. With the use of computer-aided technology and concurrent audit techniques, analytical procedures can prove to be the cheapest audit tests to conduct. Auditors also conduct tests on transactions to assess if erroneous processing of the operations might lead to material misstatement (Du, and Roohani, 2007, pp.133-146). It includes balance sheet auditing where the auditor traces the journal entries to their original documents. Under continuous auditing, auditors conduct these tests to reduce the extent at which the substantive tests will be done after the balance sheet date. This implies that if the evidence gathered indicates that that the financial statements might be materially misstated, and then more substantive tests will be conducted. Tests of balances are tests performed after the date of the balance sheet to gather sufficient and adequate evidence that would provide a reasonable basis for expressing an view on the financial statements (Hunton, and Rose, 2010, pp.297-312). They include accounts receivable confirmations, physical inventory counts, and recalculation of depreciation on fixed assets. Apparently, the scope of tests of balances will depend on the results of the tests of transactions and analytical procedures. Conclusion Continuous auditing is likely to affect the future for audit. With CA, the review process will be efficient and effective, as it will provide sufficient and adequate audit evidence to be able to express an opinion about the financial statements presented by the business. This paper will influence future reviews in that audit firms will have to use technology to gather evidence to build trust between them and the company being audited. References Alles, M.G., Kogan, A. and Vasarhelyi, M.A., 2008. Putting continuous auditing theory into practice: Lessons from two pilot implementations.Journal of Information Systems,22(2), pp.195-214. Retrieved on 30th December 2016. Brown, C.E., Wong, J.A. and Baldwin, A.A., 2007. A review and analysis of the existing research stream in continuous auditing.Journal of Emerging Technologies in Accounting,4(1), pp.1-28. Retrieved on 30th December 2016. Chan, D.Y. and Vasarhelyi, M.A., 2011. Innovation and practice of continuous auditing.International Journal of Accounting Information Systems,12(2), pp.152-160. Retrieved on 30th December 2016. Chou, C.L.Y., Du, T. and Lai, V.S., 2007. Continuous auditing of a multi-agent system.Decision Support Systems,42(4), pp.2274-2292. Retrieved on 30th December 2016. Coderre, D., Verver, J.G., and Warren, J.D., 2006.Continuous auditing: implications for assurance, monitoring, and risk assessment. Institute of Internal Auditors. Retrieved on 30th December 2016. Du, H. and Roohani, S., 2007. Meeting challenges and expectations of continuous auditing in the context of independent audits of financial statements.International Journal of Auditing,11(2), pp.133-146. Retrieved on 30th December 2016. Flowerday, S., Blundell, A.W. and Von Solms, R., 2006. Continuous auditing technologies and models: A discussion.Computers Security,25(5), pp.325-331. Retrieved on 30th December 2016. Hunton, J.E. and Rose, J.M., 2010. 21st-century auditing: Advancing decision support systems to achieve continuous auditing.Accounting Horizons,24(2), pp.297-312. Retrieved on 30th December 2016. Kuhn Jr, J.R. and Sutton, S.G., 2010. Continuous auditing in ERP system environments: The current state and future directions.Journal of Information Systems,24(1), pp.91-112. Retrieved on 30th December 2016. Li, S.H., Huang, S.M. and Lin, Y.C.G., 2007. Developing a continuous auditing assistance system based on information process models.Journal of Computer Information Systems,48(1), pp.2-13. Retrieved on 30th December 2016. Rezaee, Z., Elam, R. and Sharbatoghlie, A., 2001. Continuous auditing: the audit of the future.Managerial Auditing Journal,16(3), pp.150-158. Retrieved on 30th December 2016. Vasarhelyi, M.A., Alles, M., Kuenkaikaew, S. and Littley, J., 2012. The acceptance and adoption of continuous auditing by internal auditors: A microanalysis.International Journal of Accounting Information Systems,13(3), pp.267-281. Retrieved on 30th December 2016.

Sunday, December 1, 2019

Kimono Art in Traditional Japanese Clothing

Kimono is traditional Japanese clothing worn by men, women, and children. Generally, the Kimonos are straight-lined, T-shaped robes worn in such a way that the turn-up falls to the ankle (Dalby 93). It has attachments of long, wide sleeves and a collar.Advertising We will write a custom research paper sample on Kimono Art in Traditional Japanese Clothing specifically for you for only $16.05 $11/page Learn More The Kimonos are put on by wrapping them around the body. The left is placed over the right part. During ceremonies like burial, the Kimonos are put on in reversed order. There is traditional footwear that completes the Kimono attire. This footwear is called Zori accompanied with special socks called the Tabi. The Kimonos were introduced in the Japanese culture during the Heian period (794-1192). Before this period, the Japanese people wore different attires like the ensembles, which had separate lower and upper garments. The lower garments consiste d of skirts and trousers (Fujisawa, Sano, Woodson, and Kawakami 199-216). The Japanese also wore full garments. The Kimono technique was developed and advanced during the Heian period. These types of clothing’s became famous amongst the Japanese people because the design was very flexible. These cloths ended up becoming their identity. The Kimono was designed to fit on any body shape. This clothing was easy to put on and could be used for any weather conditions. As time went by the Japanese people accepted and embraced the Kimonos as part of their cultural attire (Fujisawa et al. 169). The Kimonos designs were advanced with inputting different colours. The Japanese people developed colour sensitivity especially colour combination. During these times is when the colour combination developed as a Japanese tradition (Gluckman and Takeda 199). The Kamakure and the Muromachi period (1192- 1573) were the times where both genders started putting on Kimonos that were brightly colored (Fujisawa et al. 320). The traditional warriors at these times wore Kimonos with colours identical to their leaders. During war, the battlefield appeared like Kimonos fashion show. At the times when the Tokugawa clan ruled over Japan, the Edo period (1603-1868), the country had domain divisions headed by the lords. The Samurais from different domains were identified using different colours of their uniforms (Fujisawa et al. 143). The Kimono makers improved in their designs due to increased usage of the Kimonos, and increased varieties demands. Eventually, the Kimono making advanced and became an art. These made the Kimonos to be very valuable and were handed down the family lane.Advertising Looking for research paper on cultural studies? Let's see if we can help you! Get your first paper with 15% OFF Learn More Western influence became significant in Japan after the year 1868, commonly known as the Meiji period. The government of the time agitated for westernization, where the Japanese people were to adopt western culture including the western attire. Government officials including the military were to put on special western attire. This was a requirement by the law, which is no longer in effect today (Fujisawa et al. 218). There are four major seasons in Japan, which have specific clothing’s. The Japanese people also put on different cloths during different stages of development, from childhood to adulthood. Therefore, the Kimonos are normally chosen to suit both the occasion and the season (Dalby 189). It was a Japanese ritual for a child’s birth to be reported in the shrine a hundred days from when the child was born. This required specific Kimono attire. During this time, the child was dressed in white colored Kimono as the inner clothing. On top of the Kimono, a black-colored Kimono incorporated with the family’s crest was added for a boy child. For a girl child, they used a brightly colored Kimono that was Yuzen- dyed. The children also put on a special Kimono at the age of 7 years during a special event known as the Shichi-Go-San. This occasion was to thank the gods for keeping the children healthy up to then (Yamanaka 78). The Japanese celebrated transition from childhood to adulthood at the age of 20 years. During this occasion, the girls wore long Kimonos, the Furisode. These Kimonos are only worn by girls that are not yet married (Liddell 332). During weddings, the bride is normally dressed in a white Kimono, the Shiromuku, signifying the start of a journey. Married women put on Kimonos with short sleeved flays, the Tomesode. The Tomesode came with a variety of colours excluding white. During formal occasions, the black Tomesode was used. The Kimono designs are diverse ranging from simple single colored to complex multicolored designs. These designs are mostly imaginative accorded, based on the Japanese cultural beliefs (Yamanaka 67). The artists employed needlework in creating several opule nt effects. This was common on the wedding Kimono. Several motifs are currently present including the three dimensions. Some special Kimonos are woven with silver and gold threads. These metallic threads are attached to the fabric in a special traditional way. A technique where metallic threads are included on the garment is called Shusu amongst the Japanese people. This can well be illustrated by the figure below. Figure 1: gold metallic threadsAdvertising We will write a custom research paper sample on Kimono Art in Traditional Japanese Clothing specifically for you for only $16.05 $11/page Learn More Source: http://www.marlamallett.com/k_design.htm The garments ere dyed in a special way known as the Yuzen Resist dying. This technique was invented in the 17th century (Yamanaka 192). This resist dying was made from a mixture of soybeans and rice paste. This paste was used to paint special features on the clothing by protecting the areas from being in filtrated with the dye. Such motifs are made using hand painting. The other most common design is the Katazome fabrics. Stencils are included during their production. The special rice paste or wax is also used in designing of these garments. The Surihaku is another special design among the Kimono (Yamanaka 49). It contains special features such as colored dyes, metallic foil, and the use of the rice paste in designing of special features. The figure below can be used as an illustration of this design (Liddell 101). Figure 2: the Surihaku Source: http://www.marlamallett.com/k_design.htm Advertising Looking for research paper on cultural studies? Let's see if we can help you! Get your first paper with 15% OFF Learn More Other designed have been incorporated into the Kimono art. Some of them include the Shibori, Kasuri, Sumi, and figured weaves. The Japanese culture is one of the Asian cultures that survived into the modern world. The Kimono is one of the important traditional Japanese cloths that are endowed with rich cultural heritage (Dalby 455). It is religious attire as well as being used during special national events in Japan. Currently although there is reduced usage of this attire due to modernization, a good number of Japanese people still use these designs. Modern designers in Japan have included the knowledge of these designs in production of their cloth lines. Modernization of this art has taken place allowing the inclusion of inner trousers for women in the Kimono. In the modern world, the Kimono designs are used for making wedding dresses and the Yukuta, which is a special cotton Kimono designed clothing (Liddell 223). It is an important Japanese national attire. Most people in Japan consider the Kimono as historical attire. This has made its use to diminish significantly in the modern Japan society. Western influence has also helped in diminishing the strong influence the Kimono art had to the Japanese people. However, a very rich and very complex art that is not fully exploited in the modern Japan (Yamanaka 356). The study of the Kimono reveals a very reach cultural heritage amongst the Japanese people. It is a reflection of artistic observational nature (Liddell 215). Artists used the garment to pass a message about contradictory cultural practices. Works Cited Dalby, L. C. Kimono: Fashioning Culture. New Haven, CT: Yale, UP, 1993. Print. Fujisawa, N., Sano E., Woodson Y., and Kawakami S. Four Centuries of Fashion:Â   Classical Kimono from the Kyoto National Museum. San Francisco, CA: Arcadia, 1997. Print. Gluckman, D. C., and Takeda S. S. When Art Became Fashion: Kosode in Edo-Period Japan. New York, NY: Weatherhill, 1992. Print. Liddell, J. The Story of th e Kimono. New York, NY: E.P. Dutton, 1989. Print. Yamanaka, N. The Book of Kimono: The Complete Guide to Style and Wear. Tokyo: Kodansha, 1982. Print. This research paper on Kimono Art in Traditional Japanese Clothing was written and submitted by user Regan K. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.