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Creative accounting is a euphemism referring to accounting practices that may follow the letter of the rules of standard accounting practices, but deviate from the spirit of those rules with questionable accounting ethics—specifically distorting results in favor of the "preparers", or the firm that hired the accountant. [1]
Generally, Hollywood accounting uses permanent creative accounting practices (such as charging an arbitrary distribution fee from one sub-entity to another) rather than temporary ones (like the Repo 105 scheme) since the measures are meant to permanently distort the bottom line of a film project.
Improvisation is a creative process which can be spoken, written, or composed without prior preparation. [4] Improvisation, also called extemporization, can lead to the discovery of new ways to act, new patterns of thought and practices, or new structures. Improvisation is used in the creation of music, theater, and other various forms.
The arts or creative arts are a vast range of human practices of creative expression, storytelling, and cultural participation. The arts encompass diverse and plural modes of thinking, doing, and being in an extensive range of media. Both dynamic and a characteristically constant feature of human life have developed into stylized and intricate ...
Creativity is a fundamental component of the creative arts and design practice. It allows artists and designers to generate innovative ideas, solve complex problems, create products and experiences that are meaningful and impactful, stay ahead of trends, and anticipate future needs.
The creative industries refers to a range of economic activities which are concerned with the generation or exploitation of knowledge and information.They may variously also be referred to as the cultural industries (especially in Europe) [1] or the creative economy, [2] and most recently they have been denominated as the Orange Economy in Latin America and the Caribbean.
Ideation is the creative process of generating, developing, and communicating new ideas, where an idea is understood as a basic unit of thought that can be either visual, concrete, or abstract. [1] Ideation comprises all stages of a thought cycle, from innovation , to development, to actualization. [ 2 ]
Creative Pedagogy is the science and art of creative teaching. [1] It is a sub-field of Pedagogy, opposed to Critical pedagogy (just as creative thinking for example in Torrance Tests of Creative Thinking is opposed to critical thinking). "In its essence, creative pedagogy teaches learners how to learn creatively and become creators of ...