Saudi Arabias Health System

Saudi Arabias Health System Ibraheem Mohammed Ali Alnaheelah Kingdom of Saudi Arabia lies at the furthermost part of southwestern Asia. It occupies about four-fifths of the Arab Peninsula, with a total area of around 2,000,000 square kilometers. On 2010, the number of population in SA reached to (27.563.432) 9,525,178 male and 9,448,437 female and 31% less than 15 years and 65.37% between 15 and 65 and elderly group represent 2.86%. More than one third of population was non-Saudi (8,589,817) came to government with different employment contracts.1 Under the system of regions issued by the Royal order No. (1/92), dated 27/08/1412 H., the Kingdom has been divided into (13) administrative regions. Each one of them is divided into a number of governorates differentiating in number from one region to another according geographical and population number. Before the discovery of oil, Saudi society was traditional, isolated and poor which implies that the way of life was very much backward most of them depend on agriculture and lives stocks products. Without any health care organizations and healthcare services were largely based on traditional practices and medicines, most of the patients treated by some of traditional methods. On 1926, Saudi Arabia under its visionary leader, King Abdulaziz Al-Saud issued a decree establishing a Health Department. Health system one of the most indicators for developing in each nation, all of the governments put the health services in front of services which provided to its citizen. Organizations of a health system different from one country to others according many factors include state of budget and nation developed. WHO provide some gaudiness to provide health care to all people worldwide and make some of conversances and meeting for achieve main objective of health. The Declaration of Alma-Ata was adopted at the International Conference on Primary Health Care that defined primary care that provided to all population and expressed the need for urgent action by all governments to protect and promote all health of all people. Health system in SA provided mainly by ministry of health in addition to 10 agencies provided the health care; some agencies provide some of services to its employee. Ministry of Defense represent second most important ministry provides health services. It provide primary care through different centers and secondary care through military hospitals , all soldiers of ministry of defense receive card for receive the services in any center of care at any regi ons in Saudi Arabia , parent of soldiers and their family receive health care service by center of ministry of defense . Ministry of interior provides health service also. Ministry of Education concentrates on preventive care through health school that provides health education. Armco represent one of the most oil companies in the world. It provides the health services to its employee. Ministry of health stills the corner stone of health in SA. Preventive program started early in al-Qatif and al-Hassa Oasis in the eastern region. On 1950, first campaign against malaria done by Saudi Armco Oil Company and WHO in the Eastern. One of the most porn to the citizen in Saudi Arabia is free of health service provided to all citizens and expatriates working in the public sector because the objective of the Saudi government is to provide free medical care for all.2 Thirteen health directorates cover all areas in different regions in Saudi Arabia. Each directorate divided to sectors provides primary care level and hospitals to provide secondary care level at least. The Ministry of Health provides healthcare services through a network of primary healthcare centers numbering 2,295 on 2012 located in both large cities and small towns. primary health care provide the service to all Saudi families who lived in catchment area and families of non Saudi who worked in government ,one of the most important advantages that assist in development of health system is provide free preventive service to all population without regard to nationalities . improvement of infra structure appeared clearly in last years and the number of hospitals increase to 435 among them 78% general hospital, 10% psychiatric hospital and 8% maternity and child hospital. On 2012 , number of beds increased to reach 35.825 beds ( 20.9 per 10000 of population) , 13.6% for pediatric ,13% for medical, 12% for maternity ,11 , 9% for surgical and 8% for ICU beds. 1 A lot of programs introduced to the PHC concentrated on preventive care include expanded immunization program which represent the most preventive program in the world, antenatal care, well baby and sexual transmitted disease. In addition to preventive care PHCs provide curative care, and it deal with some of emergency case, the secondary care which represented by hospitals cover the curative services. There is referral system between primary and secondary cases for consultation. Most of emergency cases shifted directly to the secondary cases through ambulance. Tertiary care provide for cases that need special care. Now there are five medical cities under construction. Organization and development of health services in SA reflected on population health and appeared clearly in most of health indicators like crude death rate about which reduced to 3.8/1000 compared with global average 7.9/1000 and neonatal mortality rate 16.2/1000 compared with global average 37/1000 and maternal mortal ity rate decreased to 1.4/10000 in 2010. 1 Development of health information system and establishment of statistics unit at all level of the health services is one of the first priorities at the current situation to achieve most benefit of consultation and save resources and time of medical staff and patients availability of automated health information system assist current situation of services and evaluate the treatment protocols. Health electronic surveillance network is recent electronic programs introduced by preventive department in ministry of health to improve surveillance of communicable disease. 3, 4 Source of financing are essential component for development of health system in each governments. More than 60% of health services in SA provided by MOH and the total expenditure on public health services come from the governments which funded through oil revenues and it represent of one of the most important disadvantages in health system in SA . The budgetary provision for the MOH has continued to increase from 5.1% of the national budget in 1992 to 8% in 2001.3 WHO statistics for 2008 indicate that the SA spentUS$621 per person on healthcare, of which 77.6% was paid for by the government and 16.3% was an out-of-pocket expenditure , the rapid growth in the population with high price of medication and new technology considerable cost pressure on the government in addition to high depletion of services in health care center that came from free-of-charge services which include medications and repeat unnecessary investigations . Also, growing a awareness about health increase the chall enges on funding of health services to accommodate with these increased in health care prices and to improve funding of healthcare in SA. 3, 5 Health insurance began in 2002, gradually increased of foreign employee in country was one of the most factor that accelerate introducing of health assurance, After improved living and increased economic. In 1960, only1.6% (63,400) of the population comprised non-Saudis, but in 2005, the number increased to reach 26.8% (6.33 million) consisted of non-Saudis. Health insurance implemented in various phase, millions of foreign workers in the country healthcare at privately owned for-profit facilities has been paid for either by the employer or by the individual. the total private sector spending on health, 68% is paid for by the employer in the form of health insurance premiums, direct payments to providers or cost of services provided at company-owned facilities , The government now plans to cover all Saudi citizens the transition to a national health program will decrease expenditure of governmental on health services and will improve health service later according to the high competi tion in the health insurance business, which increased by 57% in 2008 to a total of US$1.2 billion, compared with US$826 million in 2007. 5 Private health care sector has grown rapidly over past several years and expanding services to reach to 2168 medical center included hospitals and clinic center and 6974 pharmacy On 2012 and accounting for approximately 21% of all hospital beds on 2005.1 Another unique aspect of healthcare in Saudi Arabia is that every year the country serves more than 5 million pilgrims and visitors to the Holy Mosque in Makkah hajj and omera seasons on of the commonest challenges in face of MOH , In 2012, 69.8% of pilgrims came from outside Saudi Arabia, most of them came from endemic area . The country serves free health services to all hajjis according to the Saudi authorities. MOH assigned 22 hospitals and 165 primary care centers to serve pilgrims during the Hajj pilgrimage activities with more than 9 600 personnel, including physicians, nurses and other health personnel, engaged to work in these health centers. 1 Medical staff is a corner stone to develop health service in any health system, they communicate directly with patients and provide the service to them , unfortunately, most of professional staff in SA expatriates and some of them do not speak Arabic and have difficult communication with the patients, it represented one of defect in health system and effect directly on the health services that provided including health education that provided to the patients and community. Other factors such as a high staff turnover rates and leaving of skilled physicians from MOH center to a broad or to other private sectors in addition to shortage of number in some specialty all these factors effect on the services provided to population and increase the number of patients in waiting list in hospital.. the high number of graduation from medical effect on the quality of training and some of them didn’t have chance to proceed the training later .Studies on this subject have also noted problems related to a lack of management training and postgraduate qualifications among technical supervisors and mid-level regional managers , with the increase of medical college and increase number of graduation the shortage of Saudi staff still one of the common problem for health services in SA . On 2012 , Saudi physician constitute 21% (4331 male and 2185 female) and Saudi nurse 27% (11906 male and 19098 female) ., 58.7% of total medical staff constitutes by Saudi , 9119 Saudi doctors from total number of doctors in MOH 35.841. 45.875 Saudi nurse from total number of nurses 82948 and 1810 Saudi pharmacist from total number of pharmacist 2154. 1, 6, 7 Generally, Change in Life style during last decides effect on health state of community, pattern of disease changed from communicable diseases to non communicable disease. Saudi Arabia one of the highest prevalence of diabetes mellitus in the world in addition to high prevalence of other chronic diseases like hyper tension , heart disease and obesity. Cost of treatment of chronic diseases high and used for long period of time and sometimes have less effective. Around 7 billion riyal served for treatment of diabetes annually. MOH put a lot of plans and introduce many programs to control of these health problems. Premarital screening program one of the most important programs to reduce the prevalence of sickle cell anemia, thalasemia. It detects hepatitis B, C and AIDS to take early prevention tools. Also there is early screening program for DM and HTN to prevent complications. For maternity health there is program for screening of breast and cervical cancer one of the most important s creening programs for maternity health. In SA, road traffic accident appeared as the 1st cause of death in the country and reflected on expenditure of health service unfortunately, SA is the highest prevalence of RTA in the world, on 1430, 484805 road traffic accident registered by ministry of interior 6142 person lost by these accidents that’s mean more than 16 person lost every day in addition to 34605 injured during the same period some of them need treatment in intensive care unit for long time.7-8 Conclusions Kingdom of Saudi Arabia lies at the furthermost part of southwestern Asia and occupied area around 2,000,000 square kilometers and population around (27.563.432). Health system in Saudi Arabia provide free service to all citizen and employee of government .unfortunately, the free service have indirect effect on expenditure of resources in health system ,. Health system includes comprehensive services which started from primary health care center that covered all rural and urban area and provide preventive and curative services. 435 hospitals spread in the country to provide secondary and tertiary health care service. Five medical cities will support tertiary level of care in future . comprehensive health services reflect on health status of population and lead to decrease neonatal death rate and maternal mortality rate to level under than global average. The health services provided by other agencies like ministry of defense, ministry of interior and ministry of education in addition to private centers. Medical staff represents the most important issue in front of stakeholders. Despite of increase number of medical college, Saudi medical staff still under expectancy level and most of the health services provided by non Saudi. Quality of training in postgraduate must be improved to deal with a higher number of graduations from medical college. .there was a lot of programs introduced by MOH in last decides to the population and showed good impact on health, Expanded Program of Immunization represent the best preventive program and coverage of the immunization for some disease exceed on 99% and no notified for some targeted diseases of immunization like a polio. Premarital screening program provide a good counseling to decrease the case of Sickle Cell Anemia and thalasemia and also assist in control hepatitis B,C and AIDS Funding of health system depends on governments and MOH provide services to more than 60%of population. Currently, search for other source of fu nding is highest priority to compensate on the high expenditure of services and increased of price of technology and medications , health insurance one of the options to support health system after beginning of insurance of foreign employee and Saudi employee in private company . Life style change of Saudi population effect on health status generally, increase of prevalence of DM and HTN represent one of the 1st priority in front of health planner to reduce. RTA represents one of the highest prevalence in the world.. Development of electronic information connection all level of health care to assist medical staff to access all important information at any center and provide good option to reduce waste of resources. Finally to improve the health system need good analyses of the current situation and determines priorities of services in addition to concentrate on preventive measures and make good coordination with other agencies to provide good health service. Finally ,free health ser vices to Saudi citizen and comprehensive care in addition to introduced effective preventive programs are most positive issues in health system while the source of funding with shortage trained professional staff is the most negative points of health system that will need to improve in future. References: Ministry of Health, Saudi Arabia. Health Statistical Year Book 1433-2012. Riyadh: Ministry of Health, Kingdom of Saudi Arabia. 2012:33-89 Al -Mazrou Y. Prologue. In: Principles and practice of primary health care. Riyadh,Kingdom of Saudi Arabia Ministry of Health, 1990:7-9. M. Al-Yousuf, TM. Akerelel and Y.Y. Al-Mazrou2, Organization of the Saudi health System, Eastern Mediterranean Hearth Journal, Vol. 8, Nos 4/5, 2002 M. Almalki,1,2 G. Fitzgerald 2 and M. Clark 2, Health care system in Saudi Arabia: an overview, Eastern Mediterranean Health Journal, Vol. 17 No. 10 †¢ 2011 Amir A. Khaliq , The Saudi Healthcare System: A View from the Minaret , Wo r l d H e a lt h P o p u l at i o n †¢ V o l . 1 3 N o . 3 †¢ 2 0 1 2 Berhie G., Emergecing issues in health planning in Saudi Arabia: the effects of organization and development on the health care system, Social. Science. Med. Vol. 33, No. 7, pp. 815-824, 1991 Zohair A. Sebai, Waleed A. Milaat, , Abdulmohsen A. Al-Zulaibani, health care services in Saudi Arabia : past ,present and future, Family Community Med. 2001 Sep-Dec; 8(3): 19–23. Ministry of interior, Saudi Arabia. Accident Statistical Year Book 1430. Riyadh: Ministry of intreior, Kingdom of Saudi Arabia. 1430:37-50

Integration of psychology & theology Essay

The worldview of Christian counseling is that activity which delves into helping people grow constructively in all aspects of their lives through a caring relationship and it is done by counselor with Christian assumptions and values. Alister E. McGrath, in his book Christian Spirituality (1999) states that spirituality comes from Hebrew â€Å"ruach† which has a set of meanings from spirit, breath to wind. In counseling however it refers to the pursuit for an authentic and fulfilled life, that comprises; taking values of Christianity its beliefs and making them part of our life so that they provide the â€Å"spirit† , â€Å"breath† and â€Å"fire† for our lives . Epistemology refers to the study of source or origin of knowledge. In counseling this helps in knowing the nature of persons, their problems and realizing the appropriate ways of counseling them. Imago Dei simply means the image of God. This helps counseling to direct us toward the relationship us and God. We have the image of God and that is why we value others. Holistic counseling has something to do with mind body and spirit. In essence these are the salient components of a whole human being. Holistic counseling involves the trinity of health by providing individualized services and monitoring all areas of wellness and how they impact the others. Types of confrontation in counseling involve: 1) the personal belief system; personal attitudes, unique experiences, personal and cultural beliefs. This is how a person evaluates life, people and events. 2) Organizational belief system; this is personal beliefs of employees in different roles within the organization. 3) Objective standards; rules and workplace standards that make up objective baseline. 4) Factual reference base; factual knowledge, punitive measures, and realistic understanding of consequences. Therapeutic relationship interacts with particular strategies to hinder or attain a client’s objectives. The relationship is significant to effective therapy. The personality, character, church background professionalism and setting for counseling are very crucial ethical standards for practicing as a Christian counselor. Spiritual formation is a continuous process in Christianity. Hebrews 12:1 describes it as â€Å"running the race with perseverance. † This in essence is God’s endless grace in reality to mankind. The role of spiritual formation is to attract, care and build the clients in life groups Healthy sense of self has a lot to do with self esteem. Sense of self helps us communicate with other about our feelings. References -Alister E. McGrath. (1999) Christian Spirituality. New York: Mc Graw -McMinn, Mark R. (1996). Psychology, Theology, and Spirituality in Christianity Counseling. Carol Stream, IL: Tyndale House Publishers. 6

Anne Aylor Case

Anne Aylor, Inc. Determination of Planning Materiality and Tolerable Misstatement MARKS. BEASLEY · FRANK A. BucKLEss  ·STEVEN M. GLOVER · DouGLAS F. PRAWITT LEARNING OBJECTIVES After completing and discussing this case you should be able to [1] [2] Determine planning materiality for an audit client Provide support for your materiality decisions [3] Allocate planning materiality to financial statement elements INTRODUCTION j– Anne Aylor, Inc. (Anne Aylor) is a leading national specialty retailer ofhigh-qualitywomen's apparel, shoes, and accessories sold primarily under the â€Å"Anne Aylor† brand name.Anne Aylor is a highly __ recognized national brand that defin_s_a _ e dis_tin_t_ c fashion_point of v:iew. –. Anne Aylor merchandise represents classic styles, updated to reflect current fashion trends. Company stores offer a full range of career and casual separates, dresses, tops, weekend wear, shoes and accessories coordinated as part of a total wardrobing strategy. The company places a significant emphasis on customer service. Company sales associates are trained to assist customers in merchandise selection and wardrobe coordination, helping them achieve the â€Å"Anne Aylor† look while maintaining the customers' personal styles.The company follows the standard fiscal year of the retail industry, which is a 52-or 53week period ending on the Saturday closest to January 31 of the following year. Net revenue for the year ended January 291 2011 (referred to as fiscal2011) was $1. 4 billion and net income was $58 million. At the end of fiscal 2011, the company operated approximately 584 retail stores located in 46 states under the name Anne Aylor. The company's core business focuses on relatively affluent, fashion-conscious professional women with limited shopping time.Substantially all of the company's merchandise is developed in-house by its product design and development teams. Production of merchandise is sourced to 131 indepen dent manufacturers located in 19 countries. Approximately 45 percent; 16 percent, 13 percent, 12 percent, and 9 percent of the company's merchandise is manufactured in China, Philippin~s, Indonesia, India, and Vietnam, respectively. Merchandise is distributed to the company's retail stores through a single distribution center, located in Louisville, Kentucky.Anne Aylor stock trades on The New York Stock Exchange and Anne Aylor is required to have an integrated audit of its consolidated financial statements and its internal control over financial reporting in accordance with the standards of the Public Company Accounting Oversight Board (United States). As of the close of business on March 11, 2011 Anne Aylor had 48,879,663 shares of common stock outstanding with a trading price of $22. 57. The case was prepared by MarkS. Beasley, Ph. D. and Frank A. Buckless, Ph. D. f North Carolina State University and Steven M. Glover, Ph. D. and Douglas F. Prawitt, Ph. D. of Brigham Young Univers ity, as a basis for class discussion. Anne Aylor, Inc. is a fictitious company. All characters and names represented are fictitious; any similarity to existing companies or persons is purely coincidental. From Case 7. 1 of Auditing Cases: An Interactive Learning Approach. Fifth Edition. Mark S. Beasley, Frank A. Buckless, Steven M. Glover, Douglas F. Prawitt. Copyright e 2012 by Pearson Education, Inc. Published by Prentice Hall.All rights reserved 77 Anne Aylor, Inc. BACKGROUND Your firm, Smith and Jones, PA. , is in the initial planning phase for the fiscal 2012 audit of Anne Aylor, Inc. (i. e. , the audit for the year that will end on January 28, 2012). As the audit manager, you have been assigned responsibility for determining planning materiality and tolerable misstatement for key financial statement accounts. Your firm's materiality and tolerable misstatement guidelines have been provided to assist you with this assignment (see Exhibit 1).Donna Fontain, the audit partner, has performed a preliminary analysis of the company and its performance and believes the likelihood of management fraud is low. Donna's initial analysis of the company's performance is documented in the memo referenced as G-3 (top right hand comer of the document). Additionally, Donna has documented current events/issues noted while performing the preliminary analysis in a separate memo, G-4. You have recorded the audited fiscal 2011 and projected fiscal20 12 fmancial statement numbers on audit schedule G-7.The company's accounting policies are provided in Exhibit 2. Assume no material misstatements were discovered during the fiscal 2011 audit. REQUIRED [1] Review Exhibits 1 and 2; audit memos G-3, and G-4i and audit schedules G-5, G-6 and G-7. Based on your review, answer each of the following questions: [a] [b] [c) [d) [e) [f) [g) [2) Why are different materiality bases considered when determining planning materiality? Why are different materiality thresholds relevant for different au dit engagements?Why is the materiality base that results in the smallest threshold generally used for planning purposes? Why is the risk of management fraud considered when determining tolerable misstatement? Why might an auditor not use the same tolerable misstatement amount or percentage of account balance for all fmancial statement accounts? Why does the combined total of individual account tolerable misstatements commonly exceed the estimate of planning materiality? Why might certain trial balance amounts be projected when considering planning materiality?Based on your review of the Exhibits ( 1 and 2) 1 audit memos ( G-3, and G-4), and audit schedules ( G-5, G 6-1, and G 6-2), complete audit schedules G-5, G-6 and G-7. 78 Anne Aylor, In(. EXHIBIT 1 Smith and Jones, PA. Polley Statement: Planning Materiality This policy statement provides general guidelines for firm personnel when establishing planning materiality and tolerable misstatement for purposes of determining the nature , timing, and extent of audit procedures. The intent of this policy statement is not to suggest that these materiality guidelines must be followed on all audit engagements.The appropriateness of these materiality guidelines must be determined on an engagement by engagement basis, using professional judgment. Planning Materiality Guidelines Planning materiality represents the maximum, combined financial statement misstatement or omission that could occur before Influencing the decisions of reasonable individuals relying on the financial. statements. The magnitude and nature of financial statement misstatements or omissions will not have the same influence on all financial statement users.For example, a 5 percent misstatement with current assets may be more relevant for a creditor than a stockholder, while a 5 percent misstatement with net income before Income taxes may be more relevant for a stockholder ttian a creditor. Therefore, the primary consideration when determining materiali ty Is the expected users of the financial statements. Relevant financial statement elements and presumptions on the effect of combined misstatements or omissions that would be considered Immaterial and material are provided below: †¢ Net Income-Before-Income Taxes –  ·combined misstatements or omissions less than 2 percent of..  ·- Net Income Before Income Taxes are presumed to be immaterial and combined misstatements or - ·Ã‚ ·Ã‚ ·Ã‚ ·Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€- omissions-greater than ·7†³percenfare-pfes-umecrtob8 ·-material. -(Note: Net lncome.. Befofe.. lncome______ .. Taxes may not be an appropriate base If the clienrs Net Income Before Income Taxes is substantially below other companies of equal size or Is highly variable. ) †¢ Net Revenue – combined misstatements or omissions less than 0. 5 percent of Net Revenue are presumed to be Immaterial, and combined misstatements or omissions greater than 2 percent are presumed to be material. Curren t Assets – combined misstatements or omissions less than 2 percent of Current Assets are presumed to be immaterial, and combin9d misstatements or omissions greater than 7 percent are presumed to be material. †¢ Current Liabilities – combined misstatements or omissions less than 2 percent of Current Uabilities are presumed to be immaterial and combined misstatements or omissions greater than 7 percent are presumed to be material. †¢ Total Assets- combined misstatements or omissions less than 0. percent of Total Assets are presumed to be immaterial, and combined misstatements or omissions greater than 2 percent are presumed to be material. (Note: Total Assets may not be an appropriate base for service organizations or other organizations that have few operating assets. ) The specific amounts established for each financial statement element must be determined by considering the primary users as well as qualitative factors. For example, if the client is close to violating the minimum current ratio requirement for a loan agreement, a smaller planning materiality amount should be used for current assets and liabilities.Conversely, if the client is substantially above the minimum current ratio requirement for a loan agreement, n would be reasonable to use a higher planning materiality amount for current assets and current liabilnies. Planning materiality should be based on the smallest amount established from relevant materiality bases to provide reasonable assurance that the financial statements, taken as a whole, are not materially misstated for any user. Anne Aylor, Inc.Tolerable Misstatement Guidelines In addition to establishing materiality for the overall financial statements, materiality for individual financial statement accounts should be established. The amount established for individual accounts is referred to as â€Å"tolerable misstatement. † Tolerable misstatement represents the amount individual financial statement accoun ts can differ from their true amount without affecting the fair presentation of the financial statements taken as a whole. Establishment of tolerable misstatement for individual accounts enables the auditor to design and execute an audn strategy for each audit cycle.The objective in setting tolerable misstatement for individual financial statement accounts is to provide reasonable assurance that the financial statements taken as a whole are fairly presented in all material respects at the lowest cost. To provide reasonable assurance that the financial statements taken as a whole do not contain material misstatements, the tolerable misstatement established for individual financial statement accounts should not exceed 75 percent of planning materiality. The percentage threshold should be lower as the expectation for management fraud increases.In many audits it is reasonable to expect that individual financial accounts misstatements identified will be less than tolerable misstatement a nd that misstatements across accounts will offset each other (some identified misstatements will overstate net income and some identHied misstatements will understate net income). This expectation is not reasonable when the likelihood of management fraud is hi,gh. If management is intentionally trying to misstate the financial statements, it is likely that misstatements will be systematically biased in one direction across accounts.The tolerable misstatement percentage threshold should not exceed:- — — —— ·- · - · – ·Ã¢â‚¬â€œ —- —- ·Ã¢â‚¬â€œ — – –  ·- ·  ·Ã¢â‚¬â€ —- ·Ã‚ ·- ·Ã‚ ·Ã‚ ·Ã‚ ·- – ——7-5-percent-of-planning materJality-if low-likelihood-otmanagementfraud —————- _– ·- ·-  ·- - · - ·Ã¢â‚¬â€œÃ‚ ·- · . †¢ 50 percent of planning materiality if reasonably low likelihood of management fraud, and †¢ 25 percent of planning materiality if moderate likelihood of management fraud Finally a lower tolerable misstatement may be required for specific accounts because of the relevance of the account to users.Tolerable misstatement for a specific account should not exceed that amount that would influence the decision of reasonable users. Approved: April 24, 2009 80 Anne Aylor, Inc. EXHIBIT 2 Anne Aylor, Inc. Accounting Policies Revenue Recognition -The Company records revenue as merchandise is sold to clients. The Company's policy with respect to gift certificates and gift cards is to record revenue as they are redeemed for merchandise. Prior to their redemption, these gift certificates and gift cards are recorded as a liability.While the Company honors all gift certificates and gift cards presented for payment, management reviews unclaimed property laws to determine gift certificate and gift card balances required for escheatment to the appropriate government agency. Amounts related to shi pping and handling billed to clients in a sales transaction are classified as revenue and the costs related to shipping product to clients are classified as cost of sales. A reserve for estimated returns is established when sales are recorded. The Company excludes sales taxes collected from customers from net sales in Its Statement of Operations.Cost of Sales and Selling, General and Administrative Expenses- The following table Illustrates the primary costs classified in each major expense category: Cost of Sales Cost of merchandise sold; Freight costs associated with moving merchandise from our suppliers to our distribution center; __ †¢ . – Costs asSociated with the rilovein8nt Of – merchandise-through. customsrCosts associated with the fulfUiment of online customer orders; Depreciation related to merchandise management systems; Sample development costs; Merchandise shortage; and Client shipping costs.Selling, General and Administrative Expenses Payroll, bonus a nd benefit costs for retail and corporate associates; –~- __Design and merchandising oosts;____ _ _ _ Occupancy costs for retail and corporate facilities; -Depreciation related to retail and corporate assets; · Advertising and marketing costs; Occupancy and other costs associated with operating our distribution center; Freight expenses associated with moving merchandise from our distribution center to our retail stores; and Legal, finance, Information systems and other corporate overhead costs.Advenlslng- Costs associated with the production of advertising, such as printing and other costs, as well as costs associated with communicating advertising that has been produced, such as magazine ads, are expensed when the advertising first appears In print. Costs of direct mall catalogs and postcards are fully expensed when the advertising Is scheduled to first arrive in clients' homes. Leases and Oete†ed Rent Obligations – Retail stores and administrative facilities are occupied under operating leases, most of which are non-cancelable.Some of the store leases grant the right to extend the term for one or two additional five-year periods under substantially the same terms and conditions as the original leases. Some store leases also contain early termination options, which can be exercised by the Company under specific conditions. Most of the store leases require payment of a specified minimum rent, plus a contingent rent based on a percentage of the store's net sales in excess of a specified threshold.In addition, most of the leases require payment of real estate taxes, Insurance and certain common area and maintenance costs In addition to the future minimum lease payments. Rent expense under non-cancelable operating leases with scheduled rent increases or free rent periods is accounted for on a straight-line basis over the initial lease term beginning on the date of initial possession, which is generally when the Company enters the space and b egins construction build-out Any reasonably assured renewals are considered. The amount of the excess of straight-line rent expense over scheduled payments is recorded as adeferred liability. 1 Anne Aylor, IlK. Construction allowances and other such lease incentives are recorded as deferred credits, and are amortized on a straight-line basis as a reduction of rent expense beginning in the period they are deemed to be earned, which often is subsequent to the date of initial possession and generally coincides with the store opening date. The current portion of unamortized deferred lease costs and construction allowances is included in â€Å"Accrued tenancy†, and the long-term portion is included in â€Å"Deferred lease costs† on the Company's Balance Sheets.Restructuring Costs – On January 30, 2008, the Company inniated a multi-year restructuring program designed to enhance protnability and improve overall operating effectiveness. The restructuring program, includ es closing underperforming stores over a three-year period, reducing the Company's corporate staff by approximately 1Oo/o and undertaking a broad-based productivity initiative that includes, among other things, the strategic procurement of non-merchandise goods and services.Restructuring costs include non-cash expenses, primarily associated wnh the write-down of assets related to store closures, cash charges related primarily to severance and various other costs to implement the restructuring program. Liabilities associated with restructuring charges are included in â€Å"Accrued salaties and bonus,† Accrued tenancy,† â€Å"Accrued expenses and other current liabilities,† and â€Å"Other liabilities. † Cash and Cash Equivalents – Cash and short-term highly liquid investments with original maturity dates of 3 months or less are considered cash or cash equivalents.The Company invests excess cash primarily in money market accounts and short-term commer cial paper. Financial Instruments- The Company's auction rate securities are classified as available-for-sale and are — - ·Ã‚ ·- ·Ã‚ · —–carried at. cost or_ par_ value,. which _appro,droaJe$J~! mM~~LV~-~~~ . I~_s. e_ sepurities have stated maturities beyond three months but are priced and traded as short-term instruments due to theliquiditY-provided fnrougn — - · – ·  ·Ã‚ ·  ·Ã¢â‚¬â€Ã¢â‚¬â€-  · - ·Ã‚ ·Ã¢â‚¬â€Ã¢â‚¬â€œ – ·-ttie interesrratereset ·mechanism-of-2B-or35-days:– ·Ã¢â‚¬â€Ã¢â‚¬â€œÃ‚ ·Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€-  ·Ã¢â‚¬â€-. - ·Ã‚ ·- ·Ã¢â‚¬â€œÃ‚ ·Ã‚ ·- ·Ã‚ ·Ã‚ ·Ã‚ ·Ã‚ ·Ã‚ · Merchandise Inventories – Merchandise inventories are valued at the lower of average cost or market, at the individual item level. Market is determined based on the estimated net realizable value, which is generally the merchandise selling price. Merchandise inventory levels are monitored to identify slow-moving items and broken assortments (items no longer in stock in a sufficient range of sizes) and markdowns are used to clear such merchandise. Merchandise inventory value is reduced if the selling price is marked below cost.Physical inventory counts are performed annually in January, and estimates are made for any shortage between the date of the physical inventory count and the balance sheet date. Store Pre-Opening Costs – Non-capital expendnures, such as rent, advertising and payroll costs incurred prior to the opening of a new store are charged to expense in the period they are incurred. Property and Equipment- Property and equipment are recorded at cost. Depreciation and amortization are computed on a straight-line basis over the following estimated useful lives: Building †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 0 yea rs Leasehold improvements †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 10 years or term of lease, if shorter Furniture, fixtures and equipment.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 2-1 0 years Software †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 5 years Accounting for the Impairment or Disposal of Long-Lived Assets – The assessment of possible impairment is based on tbe Company's ability to recover the carrying value of the long-lived asset from the expected future pre-tax cash flows (undiscounted and wnhout interest charges).If these cash flows are Jess tha11 the carrying value of such assets, an impairment loss is recognized for the difference between estimated fair value and carrying value. The primary measure of fair value is based on discounted cash flows. T he measurement of impairment requires management to make estimates of these cash flows related to long- 82 Anne Aylor, In(. lived assets, as well as other fair value determinations. Goodwill and lnde†nlte-llved Intangible Assets – The Company performs annual impairment testing related to the carrying value of the Company's recorded goodwill and indefinite-lived intangible assets.Defe†ed Financing Costs- Deferred financing costs are amortized using the effective interest method over the term of the related debt. Self Insurance – The Company is self-insured for certain losses related to its employee point of service medical and dental plans, its workers' compensation plan and for short-term disability up to certain thresholds. Costs for self-insurance claims filed, as well as claims incurred but not reported, are accrued based on management's estimates, using information received from plan administrators, third party activities, historical analysis, and other relevant data.Costs for seH-insurance claims filed and claims incurred but not reported are accrued based on known claims and historical experience. Income Taxes – The Company accounts for income using the asset and liability method. Under the asset and liability method, deferred tax assets and liabilities are recognized, and income or expense is recorded, for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Treasury Stock Repurchases – The Company repurchases common stock from time to time, subject to market conditions and at prevailing market prices, through open market purchases or in privately negotiated transactions. Repurchased shares of common stock are recorded using the ~ost method. - ·Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€œ —– — · – – – – – – – – –  œ – –  · ——- ·Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€- - ·Ã¢â‚¬â€Ã‚ · —- ——— · —- ·Ã‚ ·Ã¢â‚¬â€œÃ‚ ·Ã‚ ·Ã‚ ·Ã¢â‚¬â€Ã¢â‚¬â€- ·Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€œ ————-Stock-based Compensation- The Company uses the modified prospective method to record stock-based — ·Ã‚ ·Ã‚ ·Ã¢â‚¬â€Ã¢â‚¬â€Ã‚ ·Ã‚ ·- —compensation-:-Thecalculaticinof stocK-baseifcompensatiOn exp-ense requirestne input ofnigtily subjective___  ·Ã¢â‚¬â€œÃ‚ ·Ã‚ ·Ã‚ ·  ·Ã¢â‚¬â€Ã¢â‚¬â€œ.. -†¦ assumptions, including the expected term of the stock-based awards, stock price volatility, and pre-vesting forfeitures. The Company estimates the expected IHe of shares granted in connection with stock-based awards using historical exercise patterns, which is assumed to be representative of future behavior.The volatility of common stock at the date of grant is estimated based on an average of the historical volatility and the implied volatility of publicly traded options on the common stock. In add†ion, the expected forfe†ure rate is estimated and expense is only recorded for those shares expected to vest. Forfeitures are estimated based on historical experience of stock-based awards granted, exercised and cancelled, as well as considering future expected behavior.Savings Plan and Pension Plan -In June 2006, the Company's Board of Directors authorized management to freeze â€Å"s non-contributory defined benefit pension plan (the â€Å"Pension Plan†) and enhance its defined contribution 401 (k) savings plan (the â€Å"401 (k) Plan;. These plan changes became effective on October 1, 2006. Savings Plan – Substantially all employees of the Company and â€Å"s subsidiaries who work at least 30 hours per week or who work 1,000 hours during a consecutive 12 month period are eligible to participate in the Company's 401 (k) Plan.Under the plan, participants can contribute an aggr egate of up to 75o/o of their annual earnings in any combination of pre-tax and after-tax contributions, subject to certain lim†ations. The Company makes a matching -contribution of 1OOo/o w†h respect to the first 3o/o of each participant's contributions to the 401 (k) Plan and makes a matching contribution of 50o/o with respect to the second 3o/o of each participant's contributions to the 401 (k) Plan.Pension Plan- Substantially all employees of the Company who began employment prior to October 1, 2006, and completed 1,000 hours of service during a consecutive 12 month period prior to that date are eligible for benefits under the Company's Pension Plan. The Pension Plan calculates benefits based on a career average formula. Only those associates who were eligible under the Pension Plan on or before September 30, 2006 are eligible to receive benefits from the Pension P! an once they have completed the five years of 83 Anne Aylor, Inc. ervice required to become fully vest ed. As a resu~t of the Pension Plan freeze, no associate may become a participant in the Pension Plan on or after October 1, 2006, and no additional benefits will be earned under the Pension Plan on or after October 1, 2006. The Company records the net over- or under-funded position of a defined benefit postretirement plan as an other asset or other liability, with any unrecognized prior service costs, transition obligations or actuarial gains/losses reported as a component of accumulated other comprehensive income in stockholders' equity.Other Liabilities – Other liabil~ies includes liabilities associated with the Company's restructuring program, pension plan, borrowings for the purchase of fixed assets, and obligation tor excess corporate office space. — ·Ã‚ ·Ã¢â‚¬â€- ·Ã¢â‚¬â€Ã¢â‚¬â€œ —– ·Ã‚ ·Ã¢â‚¬â€Ã¢â‚¬â€ —- ·Ã¢â‚¬â€- ·- - ·Ã¢â‚¬â€Ã¢â‚¬â€Ã‚ ·-  ·Ã¢â‚¬â€- – ·Ã¢â‚¬â€Ã‚ ·Ã‚ ·Ã¢â‚¬â€- ·- ·Ã¢â‚¬â€œ - ·- ·- ·Ã¢â‚¬â€Ã‚ · — ·Ã¢â‚¬â€Ã¢â‚¬â€œÃ‚ ·Ã¢â‚¬â€- ·.  ·- ·Ã¢â‚¬â€Ã‚ ·Ã‚ ·  ·- ·- - ·  ·- ·Ã¢â‚¬â€œÃ‚ ·  ·- ·- ·- —– ·- 84 Anne Aylor, In(. Anne Aylor, Inc. Memo: Analysis of Performance First Quarter Year Ended: January 28,2012 Reference: Prepared by: Date: G3 DF 6115111 Reviewed by: Net sales for the first quarter of fiscal 2012 increased 7. 5 percent from the first o quarter – f fiscal 2011.Comparable store sales for the first quarter of fiscal 2012 increased 5. 1 percent, compared to a comparable store sales increase of 2. 5 percent in the first quarter offiscal201 J. The Company saw improvement in same store sales as a result of a targeted promotional strategy that helped drive increased traffic to Company stores. The Company also continues to experience growth in e-commerce sales that are up by more than 20% over the previous comparable period. Gross margin as a percentage of net sales increased to 54. 5 percent in the first q uarter of fiscal 2012, compared to 53. 0 percent in the first quarter of fiscal 2011.The increase in gross margin as a percentage of net sales for the first quarter of fiscal 2012 as compared to the comparable fiscal 2011 period was due primarily to higher full price sales as a percentage of total sales coupled with higher margin rates achieved on both full price and non-full price sales at stores. This performance was the result of improved product offerings, effective marketing initiatives and the success of the Company's strategy to appropriately position inventory levels. ——————————————– ·Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€œÃ‚ · - ·Ã¢â‚¬â€- ———— ·Ã¢â‚¬â€Ã‚ ·Ã‚ ·Ã¢â‚¬â€Ã‚ ·Ã¢â‚¬â€Ã‚ · ——– ·Ã¢â‚¬â€œÃ‚ ·Ã‚ ·- ·Ã‚ ·Ã‚ ·Selling, general and administrative expenses as a percentage of net sales decreased —— — â €”—– ———-ro–48:1 percent; -;n-rhe first quanero jlsCiir20n ;–co paredto5o:g peicenroj ner — — ———– —–f m sales in the first quarter of fiscal 2011. The decrease in selling, general and administrative expenses as a percentage of net sales was primarily due to improved operating leverage as a result of higher net sales, payroll and tenancy related savings associated with the restructuring program, and continued focus on cost savings initiatives.The decrease in selling, general and administrative expenses was partially offset by higher marketing and performance-based compensation expenses. Net income as a percentage of net sales increased to 3. 8 percent in the first quarter of fiscal 2012, compared to 2. 6 percent in the first quarter of fiscal 2011. The increase in net income as a percentage of net sales is due to strong full price selling at Company stores and improved operat ing efficiencies. 85 Anne A~or, Inc. Anne Aylor, Inc.Planning Materiality AsiiiSrnent Year Ended: January 28, 2012 Primary Users of Financial Statements (llat): Reference: Prepared by: Date: Reviewed by: G5 Materla! ltl_Bases On thousands_}: Flscal2011 Actual Financial Statement Bat Amounts Income Before Taxes Net Revenues Current Uabilltles Current Assets—– Total Assets Planning Materiality On thousands): Explanation: Flscal2012 Planning Materiality Levels Projected Upper Limit Lower Limit Financial Dollar Statement Dollar Amount Percent Amounts Percent Amount 2 7 – 2– –0. 5 – –7 2 7 2 0. 5 2 – – – I$ 87 Anne Aylor, Inc. Anne Aylor, Inc. Tolerable Mlutatement Assessment Year Ended: January 28, 2012 Reference: Prepared by: Dale: Reviewed by: G6 Likelihood of Management Fraud (check one): Low Likelihood of Management Fraud Reasonably Low Likelihood of Management Fraud Moderate Likelihood of Management Fraud Tolerab le Misstatement (In thousands): Planning Materiality: Multiplication Factor (0. 75 if low likelihood of management fraud, 0. 50 if reasonably low likelihood of management fraud, and 0. 25 if moderate likelihood of management fraud).Tolerable Misstatement (In thousands) $ X $ :;pee S lflc Accounts Requiring Lower Tolerable Mlsstatement: Account Tolerable Misstatement Explanation;- — —– ·Ã‚ ·Ã¢â‚¬â€Ã¢â‚¬â€œÃ‚ ·- ·- ·Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€- — —————- · . ——- · —–~– ——— ·- ·Ã‚ ·Ã‚ ·Ã‚ · .†¢. —– ——-â€Å"‘ —- – —- ——- - ·  ·Ã¢â‚¬â€- ·- — – †¦. ——— — ·Ã¢â‚¬â€ —- Explanation: Explanation: Explanation: Explanation: Explanation: 88 Anne Aylor, Inc. Anne Aylor, Inc. Planning Materiality Finan cial Information YearEnded:January28,2012 Reference: Prepared by: G7 Data: Reviewed by: 1/28/2012 1/29/2011Projected Actual All amonts are in thousands 1,355,400 $ $ 1,243,788 Net sales 599,700 562,427 Cost of sales 755,700 681,361 Gross margin 659,800 627,622 SeiUng, general and administrative expenses 3,856 Restructuring charges 0 95,900 Operating income/(loss 49,883 Interest income 700 636 1,200 Interest expense 1,009 95,400 lncome/(loss) before income taxes 49,510 Income tax provlsion/(beneflt) 36,900 18,408 Net lncome/(loss) 58,500 $—-~=-$—=-3a1,~10†¢2 A11ets Current assets Cash and cash equivalents $ 156,600 $ 138,194 . ___ Accountsreceivable ____ - ·Ã¢â‚¬â€Ã‚ ·Ã¢â‚¬â€Ã¢â‚¬â€- – ·- ·Ã‚ ·Ã¢â‚¬â€Ã¢â‚¬â€Ã‚ ·Ã¢â‚¬â€œÃ‚ ·Ã‚ ·Ã¢â‚¬â€Ã¢â‚¬â€- ·Ã‚ ·Ã¢â‚¬â€œÃ‚ ·Ã¢â‚¬â€Ã¢â‚¬â€œÃ‚ ·12,100– —— 12,67o- ·-.. —- · Merchandise Inventories 133,800 111,229  ·Refundable Income- taxes- ·Ã¢â‚¬â€-~— · – ·-  ·-  ·- —  ·Ã‚ ·Ã‚ ·Ã‚ ·Ã‚ ·Ã‚ ·Ã¢â‚¬â€œ —- ·- ·Ã‚ ·  ·Ã‚ ·-  ·  ·- · —– ·  ·Ã‚ ·Ã‚ · —- —– – ·  ·- ·- –  ·- · —- —— ·  ·Ã¢â‚¬â€Ã¢â‚¬â€œ18,400 16,394 Deferred income taxes Prepaid expenses and other current assets Total current assets Property and equipment net Deferred financing costs, net Deferred Income taxes Other assets Total assets Uabllltles and Stockholdn' Equity Current llabllltles Accounts payable Accrued salaries and bonus Accrued tenancy Gift certificates and merchandise credits redeemable Accrued expenses and other current Uabilltles Total current liabilities Deferred lease costs Deferred income taxes Long-term performance compensation Other liabilities Total liabilities Stockholders' equity Common stock and paid in capital Retained earnings Accumulated other comprehensive loss Treasury stock Total stockholders' equity . Total liabilities and stoc kholders' equity $

The Beautiful, the Sublime, and the Picturesque

The beautiful, the sublime, and the picturesque are three key concepts in aesthetics and philosophy of art. Together, they help to map the variety of aesthetically significant experiences. The differentiation among the three concepts took place in seventeenth and eighteenth hundreds, and is still to these days of some significance, despite the difficulty in pinning down each of the three concepts. The Beautiful The beautiful is a widely employed term, referring typically to aesthetic experiences that are pleasing, while to some extent transcending preferences and needs that are specific to an individual. That is, the experience of something beautiful will please a subject for reasons that reach beyond the subjective inclinations of the subject and that can be experienced also by many — some maintain all — other subjects. It is debated whether the appreciation of beauty rests primarily on a sensory experience of an object of an event, as empiricists maintain, or rather on an appreciation of the object or event that requires understanding, as rationalists maintain. The Sublime The sublime, on the other hand, is a transformative experience typically associated with some negative pleasure and elicited by the encounter of an object or situation whose quantity transcends the limits of our actual grasp. Imagine contemplating the sea, or the sky, an immense quantity of garbage, or a mesmerizing infinite series of numbers: all those experiences can, potentially, elicit the idea of the sublime. To aesthetic theorists of late seventeenth hundreds, the sublime was a crucial concept. By means of it, they explained why it is possible to have aesthetic experiences that are associated with some degree of discomfort or, in the most remarkable cases, to awe. Beauty, they claimed, is nothing like this. In beauty, we do not experience negative feelings and our aesthetic appreciation is not mysteriously associated with that which is experienced. Indeed, the experience of the sublime gives rise to a paradox of the sublime: we find aesthetic reward in having an experience that, at once, we associate with some negative form of pleasure.It has been debated whether the sublime can be elicited by natural objects or by natural phenomena. In mathematics, we encounter the idea of infinity, which may elicit the idea of the sublime. In phantasy or mystery stories we may experience the sublime too, because of what deliberately remains untold. All of those experiences, however, depend on some human craft. But, can nature elicit the idea of the sublime? The Picturesque To make room for a sui generis aesthetic experience of natural objects or phenomena, the category of picturesque was introduced. The picturesque is not indefinite, and yet it allows for some vagueness as to that which elicits the aesthetic response. The view of the Grand Canyon or the view of the ruins of ancient Rome can elicit a picturesque response. We can place some boundaries to that which we are experiencing, and yet the aesthetic worth of the scenery is not attributable to any specific element, which we may term as beautiful.In this three-partition of aesthetic experiences, then, the experience of beauty is the most defined and, perhaps, the most secure. Sublime and Picturesque will be cherished by the adventurous. They are crucial in pinpointing the aesthetic specificity of certain types of literature, music, movies, and visual art.