27.09.2020

Leonard Bernstein: The Legend of American Music. Bernstein Leonard: biography, personal life, family, music Bernstein analysis of financial statements


LEONARD BERNSTEIN

ASTROLOGICAL SIGN: VIRGO

NATIONALITY: AMERICAN

MUSICAL STYLE: NEOROMANTISM

SIGNATURE WORK: MARIA'S SONG "I AM BEAUTIFUL" FROM "WESTSIDE STORY"

WHERE COULD YOU HEAR THIS MUSIC: IN THE BLACK COMEDY "KILL THE SMOOTHIES" (2002)

WISE WORDS: "IF YOU WANT TO CREATE GREAT, YOU NEED TWO THINGS: A PLAN AND SO THAT A LITTLE TIME IS NOT ENOUGH".

It seems that in music Leonard Bernstein could and could do everything. Conduct? Orchestras, with a wave of his magic wand, played like never before. Write classical music? Symphony, opera - just tell me and he will do it. Doing smash hits? Move over, Cole Porter, make room for West Side Story.

In fact, the only thing that Bernstein did not know how to control himself. Such a powerful talent, such a large personality, so much energy - and so little self-discipline to cope with one's good with masterly zeal.

PORTRAIT OF A YOUNG GENIUS

Samuel Bernstein arrived in America in 1908 at the age of sixteen, fleeing poverty and persecution in Ukraine. With his wife Jenny (née Parna Reznik), he lived in an unhappy marriage, and one of the earliest memories of his eldest son Leonard was the following: he and his sister Shirley hide while their parents sort things out with screams and abuse. At Sam's insistence, Lenny graduated from the prestigious Latin School in Boston and entered Harvard. His musical abilities amazed both friends and professors; he could sight-play anything, and the theory of music, it seemed, was known to him from birth. Leonard composed with ease in any genre, from songs to symphonic overtures.

Bernstein said that his future was determined by his acquaintance with the conductor Dimitris Mitropoulos, promising to take him as his assistant to the Minneapolis Symphony Orchestra if Leonard learned to conduct. Bernstein attended the Curtis Institute of Music in Philadelphia, where he was taught conducting by Fritz Reiner. Rainer required students to learn every note in the score before taking up the baton. When the turntable was turned on in class, Rainer would suddenly raise the needle and ask, "What note is the second clarinet playing now?" Bernstein knew how to answer such questions - he was the only student to whom Reiner gave an "excellent" for many years of teaching.

BREAKTHROUGH TO GLORY

Mitropoulos did not keep his promise, and in the summer of 1939 Bernstein dangled around until he heard that the head of the Boston Symphony Orchestra, Sergei Koussevitsky, would teach a course in conducting at the Tanglewood Music Festival. Koussevitzky's lessons were not like drills in Rainer's class - the conductor, for example, invited a choreographer to teach pirouettes to the audience - but in combination with Rainer's strictness, Koussevitzky's professional plasticity finally polished Bernstein's skills.

Nevertheless, having received a diploma from the Curtis Institute, Bernstein could not find a job. Mitropoulos gave him a ride again, and other orchestras were not interested in the novice conductor. Burst out the Second World War, but due to asthma, Bernstein was declared unfit for military service... In 1943, Arthur Rodzinsky, who had recently headed the New York Philharmonic Orchestra, invited Bernstein to the post of assistant conductor. And although this offer was extremely flattering for the twenty-five-year-old and unknown musician, the position of assistant did not imply public appearances - at best, Bernstein was instructed to rehearse with the orchestra.

However, on the morning of November 14, Bernstein received a call. Conductor Bruno Walter, invited by the New York Philharmonic, collapsed with the flu. Bernstein was asked to conduct a Sunday night concert that was to be broadcast nationwide by radio. Without any rehearsals, Bernstein stood in front of the New York Philharmonic Orchestra and confidently led the musicians with him. In the history of music, it is difficult to recall another equally brilliant debut as a conductor.

THE SECRETARY WAS ACCOMMODATELY WRITING THE NAMES AND PHONE NUMBERS OF THE MEN LOST IN THE MORNING FROM BERNSTEIN'S BEDROOM; HE HIMSELF HAS NOT REMEMBERED SUCH DETAILS.

BROADWAY WAIT

Bernstein always composed in his free time from his main work. In 1942 he completed Jeremiah, Symphony No. 1, based on the biblical story of a Jewish prophet. Noticing how his friend Aaron Copeland successfully copes with ballet music, Bernstein, in alliance with choreographer and producer Jerome Robbins, creates the ballet "Sailors on the Shore" in 1944. The ballet tells how three sailors, having received a one-day leave, go ashore in New York. The ballet's success exceeded all expectations, and then Bernstein and Robbins, including librettists Betty Comden and Adolph Green in their team, decided to write a musical for Broadway based on the same plot. Bernstein needed surgery for a deviated nasal septum, and Green needed to have his tonsils removed; they were operated on at the same time and were in the same hospital ward. The nurses scurrying around did not interfere with the active creative process. The Musical Leaving the City premiered on Broadway on December 28, 1944, and then went on to endure 462 performances.

At the premiere, Koussevitsky appeared backstage and attacked Bernstein with reproaches that the composer wastes his talent. After retiring, Koussevitsky wanted to transfer the Boston Philharmonic to Bernastein, but this would not happen if Bernstein got bogged down in what the Russian Koussevitsky called "jazz".

Bernstein took the words of the teacher and mentor very seriously - he clearly valued recognition in the world of classical music more than Broadway fame. Bernstein has solidified his reputation as a first-class conductor with tours of concert halls and opera houses in Europe, as director of the New York Philharmonic Orchestra and as music consultant for the Israel Philharmonic Orchestra.

CHANGE OF PARTICIPATION

However, it was not only Bernstein's Broadway escapades that did not suit the Boston Philharmonic. In politics, he was so inclined to the left that it threatened to lose all balance, and rumors about his homosexuality spread further and further. Bernstein's secretary routinely wrote down the names and phone numbers of the men who had tumbled out of the composer's bedroom in the morning, because he himself did not remember such details. Nevertheless, women found Bernstein irresistible, and many tried to force him to change his orientation. One of them, an actress and a native of Chile Felicia Montealegre, even managed to get a marriage proposal from him. But after a short time, Bernstein broke off the engagement.

Sergei Koussevitsky's health continued to deteriorate. For years he had promoted Bernstein to successor, but in 1949 he felt that the Boston Philharmonic's board of directors was strongly opposed to such a replacement. “If you don’t want Bernstein,” Koussevitsky flushed, “I’m resigning right now.” His resignation was accepted immediately.

Koussevitsky died in June 1951. Bernstein was shocked by the death of his mentor and patron. He renewed his relationship with Felicia; They got married on September 9, 1951. And they healed as a full-fledged family. Their daughter Jamie was born in 1952.

"RED THREAT"

Perhaps by marriage, Bernstein hoped to improve his reputation, but he did not take into account another factor - the belligerence of Senator Joseph McCarthy. In the early 1950s, the composer was haunted by his long ties with liberal movements - in the pamphlet "Red Channels" he was called an agent of communist influence. Bernstein was never summoned for questioning to Joseph McCarthy (unlike Aaron Copeland), or at a meeting of the House of Representatives Commission on Un-American Activities (unlike Jerome Robbins), but was put on Hollywood blacklists.

One of the positive results of the scandal was Bernstein's return to Broadway - Koussevitzky died, the position of musical director of the Boston Symphony Orchestra slipped out from under his nose, so why not? In collaboration with blacklisted writer and playwright Lillian Hellman, he wrote an operetta based on Voltaire's classic satire Candide. Hellman saw in this work an opportunity to expose the dark deeds of McCarthyism; Bernstein is a chance to write beautiful, uplifting music. In the end, it turned out to be neither one nor the other, and the play was filmed shortly after the premiere.

Another project was much more fortunate. Bernstein and Robbins had long been fascinated by the idea of ​​creating a modern version of Romeo and Juliet, and in 1955 things got off the ground; Arthur Laurents wrote the libretto, and the young Stephen Sondheim wrote the lyrics. Bernstein's music abounded with groundbreaking transformations and adaptations of both traditional style and modernism. The main theme of Beethoven's Fifth Concerto ("The Emperor") was transformed into the love song "Somewhere There", and the song "Cool" contains Schoenberg's twelve-tone series in the form of a fugue written in the bebop style. After the premiere of West Side Story on September 26, 1957, it was played 732 more times on the Broadway stage.

Thanks to West Side Story, Bernstein's fame has reached unimaginable heights. And immediately after the stunning premiere of the musical, Bernstein received the offer he had been waiting for for so long: the post of chief conductor of the New York Philharmonic Orchestra.

LIFE WITHOUT LIES

The New York Philharmonic Orchestra was one of the most famous musical groups in the world before Bernstein, but with the new conductor the prestige of the orchestra has grown even higher. Bernstein promoted American music, including Ives, Gershwin and Copeland, and recorded eight of Gustav Mahler's nine symphonies. He also returned to composing serious music. In 1963, Bernstein wrote Symphony No. 3 "Kaddish", dedicated to President Kennedy, who died in Dallas that same year. The Chichester Psalms, containing three biblical psalms in Hebrew, were first performed in May 1965: the simple and beautiful music of the Psalms remains perhaps Bernstein's most popular orchestral work. He directed the New York Philharmonic Orchestra for ten unforgettable years.

However, the composer had enough worries; Bernstein was at the height of his notoriety when cracks began to ripple across the surface of his seemingly decent personal life. Bernstein couldn't stay away from men. Felicia kept outward equanimity, furnished family apartments and houses with elegant furniture, decorated the interiors with exquisite bouquets of flowers and threw violent parties. But the further, the more often the parties ended with Felicia's husband staying overnight in the guest bedroom with another man. One day, Bernstein's youngest daughter Nina, on her way to school, saw a fresh issue of the New York newspaper The Daily News with a screaming headline: “BERNSTEIN IS DIVORCING WIFE!” Having called press conference, Bernstein announced: "In life, there will inevitably come a time when a person should be what he really is." In the years that followed, he joined the gay rights movement and changed more than one boyfriend.

Throwing aside all conventions that he considered obsolete, Bernstein gave himself full rein. The Mass, written in 1971 by order of Jacqueline Kennedy Onassis and dedicated to the opening of the Opera House at the Kennedy Center in Washington, was anti-war, anti-government (Richard Nixon was then President of the United States), anti-church, and in general, according to Bernstein himself, something like “Fuck you all ...!” Addressed to the society. Although the piece ends with a hymn to the glory of world peace, in one scene of Mass, a priest throws consecrated bread and wine on the floor in a deliberate act of blasphemy. The public responded almost unanimously: this work is a product of the author's narcissism and his immense indulgence of his evil addictions.

THE LAST "Hurray!"

And yet Bernstein remained the most popular composer in the world. On December 25, 1989, it was he who conducted Beethoven's Ninth Symphony at the celebrations of the fall of the Berlin Wall; the festival was broadcast live from East Germany to more than twenty countries with an audience of 100 million.

In the summer of 1990, Bernstein went to the Tanglewood Music Festival, where he has traveled almost every year for the past fifty years. His health left much to be desired; his asthma was aggravated by continuous smoking, and Bernstein often needed oxygen. He took the stage to conduct Beethoven's Seventh Symphony; in the first part, he raised his hands with difficulty, and in the second he took an overly slow pace. During the execution of the third part, he was attacked by a coughing fit. However, having gathered his strength, he conducted the fourth part with the daring of the former Bernstein. This was his last appearance on stage. From the Tanglewood estate, he was taken to a New York hospital, where he died on October 14.

At the time of his death, Bernstein was quoted in the profession rather low. Many critics, biographers and musicians believed that he wasted his talent, smearing too thin a layer given to him by nature; to boot, he loved fame too much and was overly upset about failure instead of bringing order and discipline into his life and work. Today, not everyone agrees with this opinion - as one current critic noted, "Bernstein's failures outweigh many other victories."

Trouble with these tenors

Bernstein did not avoid problems with the performers. Once, rehearsing with a choir in Vienna, the conductor exploded: "I know the tenors have a historical prerogative of stupidity, but you, sir, are abusing this privilege!"

EVERYTHING IS EXCELLENT, ONLY EXPLOSIONS HINDER

Bernstein had a special bond with Israeli musicians. In 1947 he began working with the Israel Philharmonic Orchestra, and this relationship lasted until the end of the composer's life. On his first visit to the newly formed country, he described the unusual atmosphere in which he had to conduct:

“At the morning rehearsal, I dropped my hand abruptly, indicating a strong beat. And at that moment on the street, as if on command, an explosion thundered. Having risen from the floor, we calmly resumed work. Four incidents happened in two days: a man was kidnapped from our hotel, a train was blown up, a police station was blown up and a military truck was bombed. However, the nannies sitting with the children do not lay down newspapers, and the children continue to jump over the string. An Arab shepherd in the square prepares to milk a goat, and I give the next strong beat. The orchestra is doing great. "

During his second Israel tour in 1948, Bernstein performed concerts in Jerusalem, Tel Aviv and Haifa, but he wanted to travel inland. Together with volunteers from the orchestra, he traveled along dangerous roads and treacherous deserts, reaching cities like war-torn Beer Sheva, where for the first time in the history of the city, at the suggestion of Bernstein, a symphony sounded, the listeners were mostly soldiers. In Israel, Bernstein is still considered a hero.

WOULD YOU BE GOOD? ROVO ...

Bernstein had his own original answer to the question of why it is so difficult for him to live. He once said to composer Ned Rorem: “You and I have the same problem, Ned, we want everyone in the world to love us and not in general, but everyone personally. But this is impossible: you cannot meet everyone and everyone in the world. "

CALL AS YOU WANT ...

Bernstein's surname drove people to hysterics: how should you pronounce the last syllable - "stin" or "stein"? Bernstein himself hesitated with pronunciation. In his youth, he preferred "stin", because that is how his surname sounds in Yiddish, but after becoming the director of the New York Philharmonic Orchestra, he switched to the more "German" Bern stein... Today "stein" is considered correct, but by the way, call it what you want - Bernstein himself was a deeply inconsistent person.

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Packet Switching: Paul Baran, Donald Davis, and Leonard Kleinrock There are many ways to transfer data over a network. The simplest, known as circuit switching, is the way the telephone network works: with the help of switches, a special channel is created through which everything

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Biography

Louis (Louis) Bernstein was born on August 25, 1918 in Lawrence, Massachusetts, into a Jewish family who came from Rovno (Ukraine): mother Jenny (née Reznik), father Samuel Joseph Bernstein, a wholesale supplier of hairdressing products (according to some sources, owned a book shop). The grandmother insisted that the child be named Louis, but his parents always called him Leonard. He officially changed his name to Leonard at the age of fifteen, shortly after the death of his grandmother. To his friends and many others, he was just "Lenny".

His father initially opposed the young Leonard's interest in music. Despite this, the elder Bernstein took the boy to the orchestra concerts and eventually supported his musical education. In his youth, Bernstein intended to become a pianist.

Bernstein began taking piano lessons as a child and studied at the garrison and Boston Latin schools. Studied composition at Harvard University with Walter Piston, with Edward Burlingame-Hill, A. Tillman Merritt, among others. Before graduating from university in 1939, Bernstein made an unofficial conducting debut with his own music for The Birds, and also played and conducted in The Cradle Will Rock by Marc Blitzstein. Later studied with Fritz Reiner (conducting), Randall Thompson (English)Russian(orchestration), Richard Stöhr (counterpoint) and Isabella Vengerova (piano);

In 1940, Leonard Bernstein studied at the Tanglewood Institute of the Boston Symphony Orchestra, founded in the summer, under the direction of Sergei Koussevitsky. Bernstein later became Koussevitzky's assistant conductor.

Assistant Conductor (1943-1944), Conductor (1957-1958), Principal Conductor (1958-1969) of the New York Philharmonic Orchestra (where he succeeded Bruno Walter) and the New York City Symphony Orchestra (1945-1948).

In 1971, he was inducted into the National Songwriters Hall of Fame.

He died of a heart attack on October 14, 1990. Buried in Green Wood Cemetery in New York next to his wife and with a copy of Mahler's Symphony No. 5 at his heart.

Repertoire and recordings

Carried out the premiere of Olivier Messiaen's Turangalila symphony (not recorded).

Bernstein twice recorded complete cycles of Beethoven's symphonies (for Sony and Deutsche Grammophon), participated in recording a cycle of Beethoven's piano concertos with Christian Zimmermann. Bernstein is the only conductor to record the full cycle of Gustav Mahler's symphonies twice (also for Sony and Deutsche Grammophon). He also recorded a full cycle of symphonies by Pyotr Tchaikovsky, numerous works by American composers, works by Karl Nielsen, Darius Millau. Of the music of the pre-Beethoven period, recordings of Joseph Haydn's works stand out. In April 1962 he performed Brahms' Piano Concerto No. 1 with pianist Glenn Gould.

Essays

Opera

  • Trouble in Tahiti (1952, Waltham)
  • "Quiet Place" ("A Quiet Place"; 1986, Vienna)

Operettas

  • Candide (1956, New York)

Musicals

  • Dismissal in the city (On the Town) (1943)
  • Wonderful Town (1953)
  • Candide (1954)
  • West Side Story (1957)
  • 1600 Pennsylvania Avenue (1976)

Symphonies

  • No. 1 - Jeremiah (1942)
  • # 2 - The Age of Anxiety (1949)
  • No. 3 - Kaddish (Kaddiss, 1963)

Other

  • Music to the ballet "Fancy Free"
  • Chichester Psalms for choir and orchestra (1965)
  • Mass (1971)
  • Prelude, fugue and riffs for clarinet and jazz ensemble
  • Peter Pan (1950)

Confession

According to a November 2010 survey by British classical music magazine BBC Music Magazine among a hundred conductors from different countries, including such musicians as Colin Davis (Great Britain), Valery Gergiev (Russia), Gustavo Dudamel (Venezuela), Maris Jansons (Latvia), Leonard Bernstein took the second place in the list of twenty most outstanding conductors of all time. Inducted into the Gramophone Magazine Hall of Fame.

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Notes (edit)

Literature

  • Bernstein L. Music to everyone. - M., 1978.
  • Leonard Bernstein. Easy arrangement for piano (guitar) "/" Leonard Bernstein. Facilitated arrangement for piano (guitar) ". Ed. Composer - St. Petersburg, 2012, 14 p., Circulation 300, ISBN 979-0-66004-384-4, Paperback
  • “The creator is at the conductor's stand. Leonard Bernstein ". Elena Mishchenko, Alexander Steinberg. Publishing house SP Strelbitsky. (Digital book)

Links

  • (English) on the Allmusic website
  • - article from the encyclopedia "Krugosvet"
  • Zakharova OA // Electronic encyclopedia "The World of Shakespeare".
  • (Russian)

Excerpt from Bernstein, Leonard

Passing the buffet, she ordered the samovar to be brought, although it was not at all the time.
Fock's barman was the most angry man in the whole house. Natasha loved to try her power over him. He didn’t believe her and went to ask her, did he?
- This young lady! - said Foka, frowning at Natasha with a feigned frown.
No one in the house sent so many people and gave them so much work as Natasha. She could not indifferently see people, so as not to send them somewhere. She seemed to be trying to see if one of them would get angry, if one of them would pout at her, but people did not like to carry out any orders as much as the Natashins. “What should I do? Where should I go? " thought Natasha, walking slowly down the corridor.
- Nastasya Ivanovna, what will be born of me? - She asked the jester, who in his kutsaveyk walked towards her.
“Fleas, dragonflies, blacksmiths from you,” answered the jester.
- My God, my God, everything is the same. Ah, where would I go? What should I do with myself? - And she quickly, knocking her feet, ran up the stairs to Vogel, who lived with his wife on the top floor. At Vogel's were two governesses, on the table were plates of raisins, walnuts and almonds. The governess talked about where it is cheaper to live, in Moscow or in Odessa. Natasha sat down, listened to their conversation with a serious, pensive face and got up. “Madagascar Island,” she said. “Ma da gas kar,” she repeated distinctly every syllable, and without answering m me Schoss's questions about what she was saying, she left the room. Petya, her brother, was also upstairs: he and his uncle arranged fireworks, which he intended to start up at night. - Peter! Petka! - she shouted to him, - take me downstairs. s - Petya ran up to her and offered his back. She jumped on him, wrapping her arms around his neck and he bouncing and ran with her. “No, don’t - the island of Madagascar,” she said and, jumping off it, went downstairs.
As if bypassing her kingdom, testing her power and making sure that everyone is submissive, but that is still boring, Natasha went into the hall, took a guitar, sat in a dark corner behind a cabinet and began to play the strings in the bass, making a phrase that she remembered from one opera, heard in St. Petersburg together with Prince Andrey. For outsiders, her guitar came out with something that did not make any sense, but in her imagination, because of these sounds, a whole series of memories revived. She sat behind the cupboard, fixing her eyes on the streak of light falling from the pantry door, listening to herself and remembering. She was in a state of memory.
Sonya went into the buffet with a glass across the hall. Natasha glanced at her, at the crack in the pantry door, and it seemed to her that she was recalling the light falling from the pantry door into the slot and that Sonya had gone with a glass. “And it was exactly the same,” thought Natasha. - Sonya, what is it? - Natasha shouted, playing with her fingers on a thick string.
- Oh, you're here! - Startled, said Sonya, walked over and listened. - I do not know. Storm? - she said timidly, afraid to make a mistake.
“Well, in the same way, she shuddered, in the same way she approached and smiled timidly when that already happened,” thought Natasha, “and in the same way ... I thought that something was missing in her.”
- No, this is the choir from Vodonos, do you hear! - And Natasha finished the chorus tune to make it clear to Sonya.
- Where did you go? Natasha asked.
- Change the water in the glass. I'm going to finish painting the pattern now.
“You’re always busy, but I don’t know how,” Natasha said. - And where is Nikolai?
- Asleep, it seems.
“Sonya, go and wake him up,” Natasha said. - Say that I am calling him to sing. - She sat, thought about what this means, that all this was, and, without resolving this issue and not at all regretting that, again in her imagination she was transported to the time when she was with him, and he with loving eyes looked at her.
“Oh, he would come as soon as possible. I'm so afraid it won't happen! And most importantly: I'm getting old, that's what! What is now in me will no longer be. Or maybe he will come today, will come now. Maybe he came and is sitting there in the living room. Maybe he arrived yesterday and I forgot. " She got up, put her guitar down and went into the living room. All the household, teachers, governesses and guests were already sitting at the tea table. People were standing around the table - but Prince Andrey was not there, and everything was the same life.
“Ah, here she is,” said Ilya Andreevich, seeing Natasha come in. - Well, sit down with me. - But Natasha stopped beside her mother, looking around, as if she was looking for something.
- Mum! She said. “Give it to me, give it to me, mom, rather, rather,” and again she could hardly restrain her sobs.
She sat down at the table and listened to the conversations between the elders and Nikolai, who also came to the table. "My God, my God, the same faces, the same conversations, the same dad holds the cup and blows the same way!" thought Natasha, feeling with horror the disgust that arose in her against all her household because they were all the same.
After tea Nikolay, Sonya and Natasha went to the divan room, to their favorite corner, where their most intimate conversations always began.

“It happens to you,” Natasha said to her brother when they sat down in the sofa, “it happens to you that it seems to you that nothing will happen - nothing; that all that is good was? And not that boring, but sad?
- And how! - he said. - It happened to me that everything is fine, everyone is cheerful, but it would occur to me that all this is already tired and that everyone needs to die. Once I didn’t go for a walk in the regiment, and there was music playing ... and so I suddenly became bored ...
“Oh, I know that. I know, I know, ”Natasha said. - I was still little, so it happened to me. Do you remember, since I was punished for plums and you all danced, and I sat in the classroom and sobbed, I will never forget: I felt sad and felt sorry for everyone, myself, and everyone felt sorry for everyone. And, most importantly, I was not to blame, - said Natasha, - do you remember?
“I remember,” said Nikolai. - I remember that I came to you later and I wanted to comfort you and, you know, I was ashamed. We were awfully funny. I then had a dummy toy and I wanted to give it to you. Do you remember?
“Do you remember,” Natasha said with a thoughtful smile, how long, long ago, we were still quite small, uncle called us into his study, still in the old house, and it was dark - we came and suddenly it was standing there ...
- Arap, - Nikolay finished with a joyful smile, - how can you not remember? Even now I don’t know that it was an arap, or we saw it in a dream, or we were told.
- He was gray, do you remember, and white teeth - he stands and looks at us ...
- Do you remember, Sonya? - asked Nikolay ...
- Yes, yes, I also remember something, - Sonya answered timidly ...
“I asked my dad and my mom about this arap,” Natasha said. - They say that there was no arap. But you remember!
- How, how now I remember his teeth.
- How strange it is, as if it were in a dream. I like it.
- Do you remember how we rolled eggs in the hall and suddenly two old women, and began to spin on the carpet. Was it, or not? Do you remember how good it was?
- Yes. Do you remember how papa in a blue fur coat on the porch fired a gun. - They smiled with delight in recollections, not sad senile, but poetic youthful recollections, those impressions from the most distant past, where a dream merges with reality, and quietly laughed, rejoicing at something.
Sonya, as always, lagged behind them, although their memories were common.
Sonya did not remember much of what they remembered, and what she remembered did not arouse in her the poetic feeling that they experienced. She only enjoyed their joy, trying to imitate it.
She took part only when they remembered Sonya's first visit. Sonya told how she was afraid of Nicholas, because he had strings on his jacket, and the nanny told her that they would sew her into strings too.
“But I remember: I was told that you were born under a cabbage,” Natasha said, “and I remember that then I did not dare not to believe it, but I knew that it was not true, and I was so embarrassed.
During this conversation, the maid's head stuck out of the back door of the sofa. “Young lady, the cock has been brought in,” the girl said in a whisper.
“Don’t, Fields, take them,” Natasha said.
In the middle of the conversation in the couch, Dimmler entered the room and walked over to the harp in the corner. He took off the cloth, and the harp made a false sound.

Year of issue : 2003

Genre : Economy

Publisher:"Finance and Statistics"

Format: PDF

Quality : Scanned pages

Number of pages: 622

Description : The book gives an idea of ​​the methods of effective accounting policies US accountants and the degree of its regulation; introduces the construction methodology financial statements, including balance sheet, income statement, cash flow statement. The discussion of the essence of the information contained in these documents ends with a review of methods for analyzing the financial position of companies, which is carried out on specific data.

For accountants seeking to improve their qualifications, teachers accounting and analysis, graduate students and students of economic universities and faculties, as well as those who make decisions based on financial statements.

PART I

ANALYSIS OF FINANCIAL STATEMENTS AND ACCOUNTING DATA
Chapter 1. Tasks of the analysis of financial statements
1.1. The essence of financial analysis
1.2. Approaches to the problem
1.3. Development of investment theory
Chapter 2. Analysis of financial statements and accounting
2.1. Financial reporting analysis functions
2.2. Initial data for analysis
2.3. Accounting data values
2.4. Informational limitations of accounting data
2.5. The relative importance of the analysis of financial statements in the total scope of work on decision-making
2.6. Accounting functions
Chapter 3. Purposes, conditions and accounting standards - their implications for analysis
3.1. Accounting objectives
3.2. FASB conceptual diagram
3.3. Organization of the conceptual diagram
3.4. Analysis prerequisites
3.5. Accounting principles and standards
3.6. Human factor
Chapter 4. Tools and methods for the analysis of financial statements - an overview
4.1. Reconstruction economic activity and operations
4.2. The importance of traffic reporting Money
4.3. Additional analytical functions
4.4. Sources of information
4.5. Complete set of information
4.6. Basic analysis tools
4.7. Market meters
4.8. Comparability of financial information
4.9. An example of calculating financial ratios
4.10. Testing understanding of relationships
4.11. The main components of the analysis of financial statements
4.12. The financial analysis using computer technology
4.13. Accounting Principles Overview - Purpose and Objects special attention
Appendix 4a. Sources of information containing performance indicators and financial ratios
Appendix 4c. Example of financial statements

PART II. FINANCIAL STATEMENTS - THE BASIS FOR ANALYSIS OF THE FINANCIAL STATE OF THE ENTERPRISE
Chapter 5. Analysis of current assets
5.1. Cash
5.2. Marketable securities
5.3. Accounts receivable
5.4. Providing data on present value financial instruments
5.5. Stocks
5.6. Correction when switching from the LIFO method to the FIFO method
5.7. Other analytical issues
Chapter 6. Analysis of non-current assets
6.1. Long term investment
6.2. The most realistic valuation of debt securities
6.3. Accounting by borrowers and lenders of debt restructuring caused by the difficult financial situation of the borrower
6.4. Bank loan problem
6.5. Tangible fixed assets
6.6. Intangible assets
6.7. Deferred expenses and reserves for future expenses and payments
6.8. Unrecorded intangible or contingent assets
Chapter 7. Analysis of accounts payable
7.1. Short-term payables
7.2. Long-term payables
7.3. Debt repayment
7.4. Lease commitments
7.5. Capital lease accounting
7.6. Off-balance sheet financing
7.7. Off-balance sheet liabilities
7.8. Accounts payable on pension plans
7.9. Identification of additional pension arrears
7.10. Benefits other than pensions
7.11. Liabilities bordering on equity
7.12. revenue of the future periods

7.13. Minority
7.14. Reserves
7.15. Accounting for contingencies
7.16. Contractual commitments
7.17. Financial instruments off-balance sheet risks
7.18. Contingent payables
Chapter 8. Analysis of equity capital
8.1. Differences between accounts payable and equity instruments
8.2. Classification of shares
8.3. Undestributed profits
8.4. Book value per share
Chapter 9. Intercorporate Investments, Mergers and Overseas Activities
9.1. Intercorporate investments
9.2. Accounting for business associations
9.3. Accounting for business associations
9.4. Accounting for goodwill is the area of ​​greatest concern
9.5. Accounting for foreign economic activity
9.6. Analysis of profit and loss from transfer
Chapter 10. Analysis of the income statement: part I
10.1. Variety of concepts of profit
10.2. Accrual of costs and expenses
10.3. Amortization and cost reduction of resource depletion

Chapter 11. Analysis of the income statement: part 2
11.1. Pension costs and employee benefits
11.2. Elements of recurring pension costs
11.3. Pension liabilities
11.4. Accounting for other employee benefits after retirement
11.5. Other additional payments to employees
11.6. Payments for research, research and development
11.7. Goodwill
11.8. Interest expense

11.9. Income tax
11.10. Extraordinary gains and losses
11.11. Accounting changes
11.12. Profit and loss statement - essence of analysis, overview
Chapter 12. Earnings per share: calculation and measurement
12.1. Calculation of the weighted average of ordinary shares issued

12.2. Complex capital structure
12.3. Fully diluted earnings per share
12.4. Examples of EPS calculations in a business combination
12.5. Revaluation of earnings per share for the previous period
12.6. Additional data requirements in connection with the reporting of earnings per share
12.7. Financial statements by changes in earnings per share
Chapter 13. Statement of cash flows
13.1. The value of cash flows
13.2. Accounting for cash and cash flows
13.3. Determination of net cash flows from business activities
13.4. Reconstruction of operations
13.5. Determining the amount of cash from business activities - two methods
13.6. Moving from indirect presentation to presentation of receipts-payments

13.7. Cash flows- problems of their study
Chapter 14. The Effect of Price Changes on Financial Statements
14.1. Research and professional advice
14.2. Objectives of this chapter
14.3. Accounting at current prices
14.4. Constant price accounting
14.5. An example of accounting for a transaction using four reporting schemes

14.6. Analytical reasoning when using the current price model
14.7. Analytical Reasoning Using the Constant Price Model
14.8. Comparison of general and specific price changes
Chapter 15. Auditor's Opinion - Content and Significance
15.1. What should an analyst know?
15.2. Audit report
15.3. Inconsistency of financial statements with generally accepted accounting principles
15.4. Special reports
15.5. Prerequisites for analysis
15.6. Assertions arising from the standards that guide the auditor's opinion
15.7. Audit functions from the perspective of the auditor
PART III. CRITICAL SECTIONS OF ANALYSIS OF FINANCIAL STATEMENTS
Chapter 16. Analysis of liquidity
16.1. Liquidity value
16.2. Working capital
16.3. Coverage ratio
16.4. Turnover ratio average size accounts receivable
16.5. Inventory turnover indicators
16.6. Current liabilities - short-term payables
16.7. Coverage ratio interpretation
16.8. Interim quick ratio
16.9. Other quick liquidity indicators
16.10. Financial flexibility concept
16.11. Discussion and analysis by the company management
Chapter 17. Cash flow analysis and financial projections
17.1. Overview of Cash Flow Models
17.2. Spreadsheets
17.3. Analysis of the cash flow statement
17.4. Example of analyzing a statement of cash flows
17.5. Assessment of the statement of cash flows
17.6. Designing a cash flow statement
17.7. Example of designing a statement of cash flows

18.1. Key elements in assessing long-term solvency
18.2. Capital structure value
18.3. Accounting principles
18.4. Adjustments book value assets
18.5. Capital structure value
18.6. Principles of use borrowed money
18.7. Calculation example
18.8. Financial Leverage Ratio
18.9. Measuring the impact of capital structure on long-term solvency
18.10. Long-term forecast- value and limitations
18.11. Capital structure analysis - structured reports
18.12. The ratio of borrowed funds and total capital (borrowed and own funds)
18.13. Preferred shares in the capital structure
Chapter 18. Analysis of capital structure and long-term solvency
18.14. Analytically adjusted long-term accounts payable / equity
18.15. Interpretation of indicators of capital structure
18.16. Unexpected event and other types of risk
18.17. Asset allocation metrics
18.18. Crucial to profitability
18.19. Profit coverage metrics
18.20. Profit / Fixed Cost Ratio
18.21. Conditional Calculations of Coverage Ratios
18.22. Covering fixed costs through cash flows
18.23. Stability of cash flows from business activities
18.24. Coverage of dividends on preferred shares at the expense of profit
18.25. Estimating cost-benefit ratios
18.26. Capital structure, redemption controlling stake equity loans, junk bonds and other financial innovations
18.27. Essential aspects of the analysis
Appendix 18A. Debt rating
Appendix 18A.1. Corporate bond rating
Appendix 18A.2. Municipal Securities Rating
Appendix 18A.Z. Limitations of the rating process
Appendix 18B. Coefficients as predictors of business failure
Appendix 18C. Example of calculating an analytically adjusted long-term debt / equity ratio

Chapter 19. Analysis of return on investment and asset utilization
19.1. Different perspectives on performance
19.2. Performance evaluation criteria
19.3. The value of the indicator of return on investment
19.4. The main goals of using ROI
19.5. The main elements of ROI
19.6. Adjustment of ROI Formula Components
19.7. Analysis of asset utilization
19.8. Profit per share analysis (ROCSE)
19.9. An example of profit analysis for total amount assets and equity
19.10. Comparison of return on equity with return on investment to shareholders
Chapter 20. Performance Analysis: Part 1
20.1. The importance of analyzing the income statement
20.2. Profit and Loss Statement Analysis
20.3. Financial statements of diversified enterprises
20.4. Stability and change in the amount of revenue
Chapter 21. Performance Analysis: Part 2
21.1. Analysis of the cost of goods sold
21.2. Break-even analysis
21.3. Analytical value break-even analysis
21.4. Analysis of links between sales volume, accounts receivable and stocks
21.5. Income tax
21.6. Analysis of financial results
Chapter 22. Estimation and forecasting of profit
22.1. Profit quality assessment
22.2. Assessment of the level of profit and trend
22.3. Earning Power

22.4. Profit forecasting
22.5. Control over the activities of the enterprise and the results
Chapter 23. Comprehensive analysis of financial statements
23.1. Methodology for the analysis of financial statements
23.2. Significance of the "block approach" to financial analysis ...
23.3. Distinctive features of a properly conducted financial analysis
23.4. Characteristics of specific industries or areas of activity
23.5. Example of a Comprehensive Analysis of Campbell Soup Company Financial Statements
List of major abbreviations (US)

One of the most prominent musical figures in the United States is Professor Leonard Bernstein. An experimental composer in both jazz and serious music, he became a leading theorist and practitioner of musical.

Before emigrating to the United States, Bernstein's parents lived in Ukraine, not far from Rovno. Leonard was born on August 25, 1918 in Lawrence, Massachusetts and raised in Boston. Bernstein was destined to become a musician, and he stubbornly followed the chosen path, despite the obstacles, sometimes very significant.

When the boy was 11 years old, he began to take music lessons and after a month he decided that he would be a musician. But his father, who considered music to be empty fun, did not pay for the lessons, and the boy himself began to earn money for teaching.

He studied at the famous Boston Latin School. Here Bernstein acted as a soloist and conductor of the school orchestra, staged the opera "Carmen" by the efforts of the school students. At the age of 17, Bernstein entered Harvard University, where he studied the art of composing music, playing the piano, and attended lectures on the history of music, philology and philosophy.

In 1939-1941, Leonard went to study at the Curtis Institute of Music in Philadelphia. Conducting by F. Reiner, instrumentation by R. Thompson, piano by I. A. Vengerova.

In 1942, Berstein went to improve at the Berkshire Music Center (Tanglewood). At this time, the composer's first serious works appeared - a sonata for clarinet and piano (1942), a vocal cycle “I Hate Music” (1943). But the main event in Bernstein's life was a meeting with the largest conductor, a native of Russia, S. Koussevitsky.

An internship in Tanglewood under his supervision marked the beginning of a warm and friendly relationship between the two. Bernstein became Koussevitzky's assistant, and soon became assistant conductor of the New York Philharmonic Orchestra (1943-1944). Before that, not having a permanent income, he lived on the funds from lessons, concert performances, and pianoforte work.

A lucky chance marked the beginning of Bernstein's brilliant conducting career. The world famous B. Walter, who was supposed to perform with the New York Orchestra, suddenly fell ill. The permanent conductor of the orchestra A. Rodzinsky was resting outside the city (it was Sunday), and there was nothing to do but entrust the concert to a novice assistant. After spending the whole night studying the most complex scores, Bernstein the next day, without a single rehearsal, spoke to the audience. It was a triumph for the young conductor and a sensation in the music world.

One of the largest contemporary conductors, he belonged to the artists of the romantic direction, had a pronounced creative personality: spontaneous temperament, striving for colorfulness, pictoriality and dynamism were combined in Bernstein with the depth and scale of the interpretative concept. He was equally successful in interpreting classical and modern music, in particular, he is one of the outstanding interpreters of Shostakovich's works. The musician's artistry truly knew no bounds: he conducted one of his comic pieces without hands, directing the orchestra only with facial expressions and glances.

His successes in the field of conductor were judged according to his merits. In 1945-1949 Bernstein was already the chief conductor of the New York City Center Orchestra, where he succeeded the famous conductor L. Stokowski. From 1957-1958 he was conductor of the New York Philharmonic Orchestra, and from 1958 to 1969 he was chief conductor.

Since 1951, when Koussevitzky died, Bernstein took his class at Tanglewood and began teaching at the University of Weltem (Massachusetts), lecturing at Harvard. With the help of television, Bernstein's audience - educator and educator - surpassed that of any university. At the same time, Bernstein taught at the University of the Czechoslovak city of Brandis, Bernstein has established himself as a multi-talented musician.

As a pianist, he performed piano parts and his own orchestral compositions, as well as the classical repertoire. Since 1944, Bernstein has toured many countries around the world. He also visited the USSR.

The public performance of L. Bernstein's first work, the Jeremiah symphony on a biblical theme, took place in 1944 in Pittsburgh under the direction of the author himself. Later, another monumental vocal and instrumental work by Bernstein, in which he developed Hebrew musical motives, the oratorio Kaddish, was distinguished by the same rich expression.

At the suggestion of the choreographer J. Robbins, in the same year the composer composed the music for the ballet Free Fantasy, which was staged at the Metropolitan Opera under the direction of the author. Soon, together with J. Robbins, B. Comden and A. Green, he revised this ballet for the musical "There in the City", which was performed 463 times.

The transformation of ballet into a musical was not an accidental episode for Bernstein. In all of his musicals, ballet occupies an important place. The close collaboration that developed between Bernstein and Robbins is more characteristic of the composer's relationship with the librettist. Already in the musical "Free Fantasy" Robbins amazed the audience with a scene of a fight between three sailors. The dancing whirlwind of movements of arms, legs, bodies already gave an idea of ​​the possibilities of ballet in a musical. Thirteen years later, in the dances and plastics of West Side Story, Robbins managed to achieve such semantic expressiveness and imagery, which the musical did not know before.

Bernstein's next ballet, Facsimile, staged in 1946, already belongs to the realm of serious music. It was followed in 1949 by the Second Symphony, which later received its stage embodiment in the choreography of J. Robbins. In 1953, Bernstein was asked to write several songs for one musical. Since he was not attracted by the role of a co-writer, he composed all the music himself.

This is how the musical "Amazing City" was born. In it, the sentimental ballads of the 1930s are parodied so masterfully, with penetration into the style, that the public sincerely took them for the original.

Bernstein's third musical "Candide" (1956) to a libretto by L. Helman, written based on the novel of the same name by F. Voltaire, was not a success. Although the artistic merit of the score was high, the plot itself seemed to the public unusually bitter and cynical.

Interestingly, later, in the early 1970s, when the average cost of a Broadway production reached half a million dollars, producers preferred to turn to verified names and verified titles. The consequence of this situation was, in particular, the resumption of many classics of American musical theater. Among them was Bernstein's Candide. The success of this renewal was many times greater than the first production.

"Candide" in the 1973-1974 season withstood 740 performances, while the first production in 1956 took place on stage only 73 times.

The failure of "Candida" was completely compensated for by Bernstein and Robbins as early as the next year, when, according to their plan, A. Lorenz wrote the libretto for the new musical "West Side Story" (1957).

Back in 1955, L. Bernstein wrote a symphonic suite from the music for the austere and serious film "In the port area", depicting the life of the stone jungles of large cities. The film told about the plight of New York port workers who are in the networks of various gangster organizations.

In "West Side Story" L. Bernstein went even further and identified other facets of social reality - youth crime and racial problems.

According to "West Side Story" one can judge about all the signs of a musical - a young musical and dramatic genre. This classic musical makes it possible to draw some conclusions about the trends in the development of the genre. "West Side Story" was created by L. Bernstein based on the play by L. Lawrence "The History of the Western Suburbs". It takes place in America in the early fifties of the twentieth century against the backdrop of heightened racial enmity. West Side Story is poignantly contemporary. This can be traced both in the choice of the problem and the characters, which are taken directly from the streets of the western outskirts of New York, and in the choice of expressive means: modern lively colloquial speech, almost jargon, the usual musical rhythms sounding today.

Developing, the musical includes elements of both operetta, revue, and jazz achievements. West Side Story, for example, responds vividly to the new jazz style cool, where constructive clarity and graphicity become qualities alienated from the emotional. In the "extravagant-creative" aspiration of the musical, in Bernstein's opinion, lies the condition for its success. Each musical prepares a surprise, and "no one ever knows what kind of twists, treatments and styles are next." In West Side Story, the symphonic opening is combined with the ballad.

The musical was a success from the very beginning. The production withstood 734 performances, after which the triumphal procession of "West Side Story" began. Already in 1960, the musical was staged again in New York, in 1968 it was included in the repertoire of the Lincoln Cultural Center. In 1961, a film of the same name was filmed based on West Side Story, which became the most popular among American musical films.


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