After working under many masters and learning many skills, Donatello developed his own ideas about art and perfection, while developing skills and creating new techniques. One of these techniques is called “rilievo schiacciato” or flattened relief. This is a technique that uses very shallow carving in marble or bronze and allows more space or an illusion for space while creating depth and volume. Space was very important to early renaissance artists because ………..   A technique Donatello used in his works that followed in the lines of the Italian renaissance art was linear perspective, that also allowed the illusion of space and depth. Italian artists would say that they used linear perspective as a mean of taking the viewers perspective and connecting relationships between space that can be seen and the space that is depicted. Linear perspective artists use mathematical rules to measure and determine distance between objects, sizes of objects, angles of architecture, buildings or sculpture.  This technique was widely used by many artists in the early renaissance. It made specific contributions to this new style of art where in the work it shows a combination of art and science, symbolic focuses or emphasis, clarification of objects and space, and a new relationship between the viewer and the work of art. The last technique or skill, of many, that will be discussed comes from the Italian Renaissance and was used by Donatello and other artists is the study of anatomy that comes from Roman and Greek sculptures. There was a new interest in making art that represents the human body moving in natural ways, in correct proportions. Many artists used live models to study the outside details of the human body, while also using dissection to understand the inside or underlying structure and muscles of the human body under the skin a well. Donatello uses this in The Madonna of the Clouds in all his figures, as he uses anatomy and naturalism to show real figures in the realest way possible. He does this by showing how proportionally correct Mary is to herself but also to small baby Jesus who sits on her leg holding on to her, as she holds on to him. 

(i)                
A cumbersome process which occupies
considerable management time.

This
criticism can be solved by using computer-based budgeting system. Warren, Reeve
and Duchac (2009) stated that a company can use some different types of
computerized methods in developing a budget in order to replace the traditional
budgeting system. For example, the firm can try to use spreadsheet software
such as Microsoft Excel or by using the Integrated budget and planning
(B&P) software systems. B&P software system has some advantages that is
beneficial for the preparing of budgets. That is, it can speed up the budgeting
process and at the same time it also can help to reduce the cost while
preparing the budget. This advantage can be seen obviously especially when the
company has a huge amount of data to be processed. Surolia (2012) also
mentioned that computerised budgeting system should held by the company for the
purpose of increase the accuracy and detect the errors easily that had made by
the employees. The process will be faster and easier while at the same time
will be more time and cost effective. Computer based budgeting system also
allow the firm to be more automated during data entering or information
processing as the high technology invented nowadays can provide various service
to assist the firm. Thus, it will be able to solve the problem of cumbersome
process that required long management time to prepare the budget.

We Will Write a Custom Essay Specifically
For You For Only $13.90/page!


order now

(ii)             
Concentrating mainly on short-term
financial measurement

This
criticism can be overcame by changing the rules that controlling the budgeting
process for that particular company. Committee for a Responsible Federal Budget
(2015) stated that long-term budgeting requires more attention than short term
so that the policymakers are able to access the trials of the increasing
population and raising cost. Moreover, it also helps the policymakers to find
out those kinds of policies that can save ore and reduce the cost over time to
put the debt of the particular country at minimum. Houston (2000) also
mentioned that long term financial measurement is important because the
strategy for the company’s future financial expansion and growth can be
provided. As these types of strategic decisions require longer lead times and
thus the budgeting manager need to have a longer view on the strategy to plan
the budget. By changing the rules of the company that govern the budgeting
process, the staff in role will focus and concentrate more on long-term plan
and long term financial measurement while preparing the budgets for the
company. They will also be able to make better strategic decisions for the good
faith of company and help to increase wealth. Thus, a good and well-planned
budget can be produced and implemented.