The Iron Curtain of Russian Film: Russian Cinematography 1917-1934

This thesis will study the separation between the three primary eras of Soviet cinema (Tsarist/Provisional Government-era, Bolshevik-era, and Stalinist-era) and how Soviet workers (both urban and rural) were affected by, reacted to, and associated with film propaganda. The thesis will attempt to establish a narrative that follows Soviet film from its early creation and nationalization in 1919 to the heavily oppressive Stalinist era. A variety of organizations, films, and individuals are studied to relate public perception to the use of film as propaganda. The thesis will also focus on the bourgeois film leaders that lead the film industry. Not only will Soviet leaders be studied, but the reaction of urban and rural workers to films will be considered. Soviet film strategy had goals of selling a collective Soviet identity to the urban and rural worker in the Soviet Union. There are similarities and differences between the urban and rural working Soviet, but both groups ultimately rejected the avant-garde style of Soviet film

The Iron Curtain of Russian Film: Russian Cinematography 1917-1934

This thesis will study the separation between the three primary eras of Soviet cinema (Tsarist/Provisional Government-era, Bolshevik-era, and Stalinist-era) and how Soviet workers (both urban and rural) were affected by, reacted to, and associated with film propaganda. The thesis will attempt to establish a narrative that follows Soviet film from its early creation and nationalization in 1919 to the heavily oppressive Stalinist era. A variety of organizations, films, and individuals are studied to relate public perception to the use of film as propaganda. The thesis will also focus on the bourgeois film leaders that lead the film industry. Not only will Soviet leaders be studied, but the reaction of urban and rural workers to films will be considered. Soviet film strategy had goals of selling a collective Soviet identity to the urban and rural worker in the Soviet Union. There are similarities and differences between the urban and rural working Soviet, but both groups ultimately rejected the avant-garde style of Soviet film

The PCAOB Audit Quality Indicator Framework Project: Feedback From Stakeholders

Audit Quality Indicators (AQIs), as defined by the Center for Audit Quality, include four different elements:firm leadership and tone at the top; engagement team knowledge, experience, and workload; monitoring; and auditor reporting. AQIs are quantitative and qualitative measures designed to improve audit quality and help audit committees select the best audit firm for their current needs. They are intended to increase the reliability and accuracy of financial reporting. The Public Company Accounting Oversight Board (PCAOB) has issued a concept release proposing twenty-eight potential AQIs for use in the United States. The PCAOB release describes the AQI reporting framework and asks for public opinion on whether or not it should be implemented. This study reviews the comment letters in response to PCAOB Docket 041,Concept Release on Audit Quality Indicators, and the AQI reporting frameworks currently in place in the United Kingdom, Singapore, and other countries. After reviewing the PCAOB’s proposed AQI framework, response letters to Docket 041, and the AQI frameworks used in other countries, this paper provides an opinion on how the PCAOB should proceed with the AQI framework initiative in the U.S. The analysis suggests that AQI reporting should not be mandated in the U.S., but should become a flexible and voluntary framework that provides valuable information, enhances transparency in the audit profession, and establishes a commitment to the improvement of audit quality