Teaching The Position Statement - 879 Words

Part IV: The Position Statement (Week 2=red; Week 3=orange; Week 4=green, Week 5= blue, Week 6=purple.) Many people believe that teaching is a very challenging career and wonder why people would go into it, but then I realized there is no career that will make me happier than the teaching profession. Since my child hood, I have been fascinated by my fourth grade teacher Ms. Amo-Dako and her dedication and love for her students, and I desired from then on that I wanted to be like her. However, being a part of someone’s life to bring a positive change is fulfilling and the passion to be the one who affects a child’s being in order to make difference in the world draws me to the noble profession. As an aspiring teacher, it is my intent to accomplish a teaching practice that will foster progressive growth of my learners. My goals here are to encourage my students to think critically and bring out the creativity in them by way of incorporating different learning approaches and ideas such as: interaction, hands-on activities (kinesthetic), visual, and experimenting. In his philosophy, the teacher becomes a partner in the learning process, guiding students to independently discover meaning within the subject area. This has become an increasingly common idea in the present day classroom. The classroom learning becomes teacher-student centered. This approach depicts the progressive concept of John Dewey. Dewey believes in pragmatic learning which is centered on practice andShow MoreRelatedJet Personal Statement Of Purpose Essay1329 Words   |  6 Pages JET Personal Statement of Purpose (SoP) Advice The Statement of Purpose is the part of the application which likely plays a huge part in any success. Take your time crafting the best Personal Statement you can. 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Ms. MorrisonRead MoreSupport Diversity Within The School1679 Words   |  7 Pagesimpose on unjustifiable hardships on the school, for students with a wide range of abilities, backgrounds and aspirations in the school setting† (Van Kraayenoord, Elkins, Palmer Richards, 2000, p.9). Queensland Catholic Education Commission position statement Inclusive Practices in Catholic Schools in Queensland has been developed on the foundation of valuing diversity. It delineates teachers of the responsibility to recognize human rights and to ensure adjustments are made to further enable accessRead MoreSummary : The Lord Will Always Make A Way 1392 Words   |  6 Pagesjourney. My mother would always states the Lord will always make a way† she would always refer to this statement whenever herself or others was experiencing long suffering. This demonstrating of faith and trust in Jesus Christ was imbedded within me. Whenever, I was experiencing any turmoil or chaos, I created due to my substance abuse; this period of my life; I found myself making the same statement, despite my addictive attitudes and behaviors. My grandmother was the oldest of twelve children’s ofRead MoreHow to Write a Thesis Proposal1055 Words   |  5 Pagesdeveloped science teaching workshops, which also involved dissemination of science manipulatives such as kits. Yet, many problems arise about using these teaching materials. Many teachers feel intimidated about using these teaching materials. Also, many of them have a hard time including performance of experiments in class. Precious time intended for discussion might be wasted in setting up experiments. Does a physics manipulative need proper organization and housing to make teachers teaching high schoolRead MoreThe Teachers Of The World882 Words   |  4 Pagesand gain a broader knowledge of the world we live in. 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The gospel truths that are being taught are God’s plan and vision for His church in terms of educationRead MoreLetter Of Study Application Letter799 Words   |  4 Pageswriting to apply for the tenure track associate professor position in the Department of Mechanical Engineering, University of Louisiana at Lafayette. I have a Ph.D. degree in Mechanical Engineering from the Mechanical and Energy Processes Department/Southern Illinois University - Carbondale, USA (Fall 2000). The areas of my expertise (teach research) are in the mechanical systems mainly machine design and solid Mechanics. I believe that my teaching and research capabilities and my industrial experienceRead MoreHow do I learn best883 Words   |  4 Pagesmethod which utilizes various sensory modalities of a learner. 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Personal Narrative My Sister Tita - 1146 Words

To My Sister Tita, Born from the same mother and with the same blood running through our veins, we are sisters. The eyes we look through are the same, and the organs that fuel our bodies are related. We grew up together, lived under the same roof, and watched one another mature. With Gertrudis, the three of us were inseparable despite our differing ages. I was there when you were born, and there when you first gained your culinary passion. I loved you, yet why do you hate me so? You accuse me of stealing your one true love, yet it was not I who chose to do so. I only followed Mami’s orders, yet you still call me the villain. Each night I lay awake, as insomnia and guilt clutches at at my heart and mind, torturing me. Your cries of pain†¦show more content†¦I was only a tool, a distraction to him, so that he could stay close to my sister. It was humiliating. I tried to ignore the looks of passion you two shared over the dinner table and the whispers of love masked unde r his compliments for your food. He did so even as I was pregnant with his child, fat and undesirable. My self esteem plummeted, and I could feel both my husband and sister slip away from me. Gertrudis was the only one I could confide in, and she soon disappeared. I had no one but Mami, who didn’t care for me, but for appearances and family tradition. I knew that Pedro only married me so he could stay in close proximity to you, and I’m sure Mami came to the realization as well. However, your wicked words pierced my heart and made it so much more obvious to me. You said â€Å"...for your information, he married you just so he could be near me. He doesn’t love you, and you know that perfectly well.† I knew this very well, I just chose to ignore it. It was difficult when Mami passed away, as it was only I who lived under the same roof as the two of you, who stole kisses when you thought I wasn’t looking and embraced as I was ill and struggling for bre ath. What hurt most was his lack of acknowledgement of our marriage. When drunk, he still looked for you. When injured, he still looked for you, crying aloud, â€Å"TIta, don’t go. Don’t leave me.† I was beside him, yet he didn’t reach for his wife, but hisShow MoreRelatedMagic Realism in Como Agua Para Chocolate2382 Words   |  10 PagesComo Agua Para Chocolate is a wonderful example of how magical realism is used to portray political as well as cultural issues that the author wanted to focus the reader on. Laura Esquivel effectively combines reality and the supernatural to distance Tita from the miserable life she is forced to live. LATIN AMERICAN LITERATURE Magical Realism and Laura Esquivel’s Come Agua Para Chocolate (Like Water for Chocolate) Roma Marshall, rnmarshall@smcm.edu Up until the 1960’s, Latin American literatureRead MoreEssay on Like water for chocolate6961 Words   |  28 Pagessays Laura Esquivel, â€Å"I feel that the gender roles are inverted: the male becomes the receptor. Through serving food, I become the one who penetrates. Furthermore, you are what you eat and with whom and how you eat it. In my family, food was always very important, and for my mother, it was a medium of communication and ritual in every sense. For those reasons, we enjoy each dish. It is an act that reaffirms the union of a couple, living with the offspring, and fellowship with friends. A family’sRead MoreIgbo Dictionary129408 Words   |  518 Pagessuch as the names of fishes, which were not in the first edition. Other words were added or revised from other sources, but in order to keep the size within manageable limits not all possible sources have been exploited. I am particularly grateful to my reviewers, who pointed out some of the glaring errors; I hope they will find this edition at least slightly less faulty. I am very grateful to Dr (now Professor) E.N. Emenanjá » , Mr (now Dr) P.A. Anagbogu, and to Miss Helen Joe Okeke and Miss Ifeoma Okoye

Australian Accounting and Contemporary Issues

Question: Discuss about the Australian Accounting and Contemporary Issues. Answer: Introduction The current study elucidates in detail the detailed objectives of the conceptual framework and the qualitative characteristics of the financial framework. The present report thereafter explicates in detail the extent to which the financial statements of the firm BHP Billiton adheres to the conceptual framework. BHP Billiton is a well-known firm in Australia that primarily deals with the effective production of the iron ore, oil and gas and uranium and many others. The corporation BHP Billiton effectually handles and controls huge mines from which the company generates revenue. The company reportedly generated revenue of approximately 61 billion during the year 2015 along with a profit amount of roughly 2 billion. The declined profit of the corporation during the period 2015 acted as an impediment in the sustainable operations of the company (Bhpbilliton.com, 2016). Objectives of the conceptual framework As rightly indicated by Apostolou et al., (2013), the objective of the conceptual framework is to deliver a strong foundation for development of a standard framework and to establish an enhanced Conceptual Framework. The revised conceptual framework is essentially grounded on basic economic principles rather than an assortment of arbitrary resolution. The conceptual framework can eventually replace the existent IASB as well as the FASB structure and sets a common basis for both of the two Boards. This in turn can eliminate the overall risk of arriving at different conclusions regarding identical and similar problems. The absence of the conceptual framework would have led to the development of accounting standards and principles in a very haphazard manner to deal with different issues that might arise. The non-existence of the conceptual framework can also lead to development of accounting standards that are inconsistent with one another as well as the legislation. Alexander (2013) op ines that following a single conceptual framework can help the preparers as well as users of financial declarations to comprehend accounting practices as well as accounting standards that are founded on a common philosophy. Again, the conceptual framework also offers guidance for different unusual business transactions that might otherwise be used for analysis. There are certain individuals who believe that following a particular conceptual framework can help in the process of improvement of the overall credibility of the entire accounting profession. Barth (2013) affirms that the conceptual framework institutes different concepts and at the same time ideas that can outline the entire process of preparation as well as presentation of the financial reports for different users of the financial information. Bonin (2013) declares that the conceptual framework addresses specific objectives of financial reporting, qualitative characteristics of different financial information and reporting entity. In addition to this, the conceptual framework also can define, identify and enumerate different components that are used for preparation of financial announcements. Moreover, the conceptual framework also helps in addressing significant concepts of both capital as well as maintenance of capital. Qualitative characteristics of the conceptual framework As rightly mentioned by Botzem (2012), the qualitative features of important financial information distinguishes between two different categories of qualitative characteristics that are necessary to deliver important financial information. The qualitative characteristics therefore can be differentiated as fundamental qualitative characteristics and the enhancing qualitative characteristics. The fundamental characteristics essentially include the relevance as well as faithful representation. On the other hand, the enhancing qualitative characteristics of the conceptual framework comprises of the comparability, timeliness, verifiability as well as comprehensibility (Brigham Ehrhardt, 2013). The fundamental characteristics of relevance refer to a fundamental qualitative characteristics that refers to the potential to make a difference in the process of arriving at decisions made by different users. Thus, in a bid to make a difference, the financial information contains a predictive, confirmatory value or else both the values. The framework essentially extends the principle of materiality as a component of relevance. Nevertheless, the boards have necessarily clarified that materiality is essentially a firm specific factor of the characteristic of relevance that is founded on the nature or else the magnitude of different items that can be related to the information. Deegan (2012) affirms that the faithful representation refers to another category of the fundamental qualitative characteristics that can replace the previously used term reliability. The board has presently determined that there remains inadequacy of common understanding regarding reliability. However the fina ncial information that faithfully reflects economic occurrences generally have three different features as well as characteristics. The financial information that faithfully replicates fact are essentially complete, neutral as well as free from errors (Deegan, 2013). In addition to this, the purpose and intention of the enhancing qualitative characteristics are to augment both the relevance as well as faithful representation of particular financial information. Therefore, this features need to be optimized both individually as well as in amalgamation (Zhou et al., 2016). The characteristics and features of comparability can help in identification of similarities as well as dissimilarities among different items, diverse period of time within a specific set of financial declarations and across different reporting entities. Verifiability refers to the new principle that enables knowledgeable as well as independent observers to attain a consensus regarding a specific depiction of a particular event or else transactions (Linsmeier, 2016). The timeliness refers to a particular feature under the conceptual framework that emphasizes on the maintenance of balance between timely reporting as well as dependable information. Again, the understand ability has also been carried forward from the present framework and this requires clear as well as concise presentation that is essentially understandable by others (Macve, 2015). Analysis of the conceptual framework from the financial reports BHP Billiton In accordance to the compliance announcements of the company BHP Billiton, it can thus be inferred that the general purpose financial reports of the firm is in compliance with the Corporation Act of the year 2001. Moreover, the general purpose financial reports (GPFR) of the corporation BHP Billiton has also been arranged, prepared as well as presented after taking account diverse accounting rules, regulations, principles as conditioned under the Australian Accounting standards Board. This compliance with the accounting standards, regulations, directives as well as notions can help in assuring the fact that the financial announcement so the firm are developed as per the regulations of the International Financial Reporting Standards (IFRS). However, the analysis of the GPFR also helps in understanding the fact that the basis of preparation that is primarily used for the preparation of the reports for this company essentially adheres with the conceptual structure of accounting (Zhang Andrew, 2014). Thus, it can be said that the financial dimensions as well as measurements are necessarily founded on the historical cost barring certain assets as well as liabilities. Moreover, the conceptual framework also presents different criteria for recognition. The critical evaluation of the financial report reveals the fact the company recognizes the revenue at the fair value under different conditions. Again, the contracts of leases are essentially posted in financial accounts by following a straight line basis over a particular duration of time. Moreover, the company recognizes the borrowings at fair value and account payables are necessarily recognized at the amortised cost. In addition to this, there are different items that can be enumerated according to the recognition criteria as stated in the accounting regulations. The BHP Billiton also conforms to the regulations stated under Corporation Act 2001 as well as UK Companies Act along with the Australian Accounting Stan dards Board (Bhpbilliton.com, 2016). Evaluation of the financial declaration of the corporation BHP Billiton The report on expenditure of BHP Billiton during the year 2015 can be analysed effectively by using the figure 1 above. Furthermore, the figure also portrays the inclusive process of valuation of alteration in the expenditure of the corporation during the duration 2014 and 2015. The change in the figure on expenses primarily refers to the entire changes in the strategies of the corporation (Bhpbilliton.com, 2016). In particular, during the year 2015, the corporation chiefly declared profits of around $2878 as compared to the previous years figure recorded to be $15224. Again, the quick decrease in the overall profits mainly refers to the overall loss in companys revenue as well as group earnings of the company BHP Billiton. The analysis of the reports also reveal the fact that the overall expenditure of the corporation has increased during the year 2015 irrespective of the decrease in the earnings. Again, during the period 2015, a supplementary impairment of particularly the plant and property also increased from $336 recorded during the period 2014 to $3448 during the year 2015 (Bhpbilliton.com, 2016). However, the soaring expenses of the company led to the diminished ability of the firm to uphold the cash balance. Botzem (2012) mentions that material misstatements take place at the time when the auditors use the directives as well as regulations of AASB for auditing and can detect irregulari ties in the financial records of the firm. Botzem (2012) affirms that the regulations as well as directives conditioned under particularly the Corporation Act as well as regulations for material misstatements stipulated by the Australian Accounting Standard Board (AASB) (Aasb.gov.au, 2016). Thus, the enforcement of the rules as well as regulations can help in lessening the material misstatements recorded in the financial declarations of the company. Alexander (2013) points out the fact that external audit declarations can also help in identifying the authenticity of the financial announcements of the corporation. However, on the other hand, Barth (2013) asserts that the recognized loopholes as well as disreputable measures utilized by external assessors can lead to overall inflation of figures in statements of the profit and loss as well as balance sheet statement and consequently attract investors. The critical evaluation of the annual report reveals the fact that the administration of the company BHP develops the entire consolidated statement as per the International Financial Reporting Standards as declared by International Accounting Standards Board as outlined under the section 41 that presents essentially the basis of preparation as well as measurement in the financial statements (Bhpbilliton.com, 2016). Moreover, the management also utilizes different non-IFRS measures that facilitate the procedure of investigation of the financial performance. Critical analysis of the Directors Report of the company BHP Billiton The critical analysis of the report presented by the director in the annual report of the company during the period 2015 reflects the fact that this report mainly discusses about the viability as well as authenticity of the financial declarations. Furthermore, the report of the director also mentions that the financial announcements for the company BHP Billiton has been presented as per the regulations stipulated under the Corporation Act 2001 of Australia and the Companies Act UK (Bhpbilliton.com, 2016). Again, detailed evaluation of the directors report also replicates the fact that the management of the corporation do not conform to the regulations conditioned under the New York Stock Exchange (NYSE). In addition to this, the present report also clearly mentions that the financial report of the corporation conform to the International Financial Reporting Standards as presented under Note 41 that reflects essentially the Basis of Preparation and Measurement. Besides, the current re port also warrants the fact that the financial report of the company BHP presents a true as well as fair view of the overall development, performance as well as financial health of the firm. However, the report of the director does not comply with the obligatory requirements of the 303 A section that is essential for firms listed under the NYSE (Bhpbilliton.com, 2016). As such, the detailed analysis of the directors report divulges the fact that all other factors of this report effectually conforms with the regulations as well as the directives laid down by the AASB, Corporation Act as well as Australian government. In accordance with the regulations of AASB APES 110 (code of ethics) declared by the International Accounting Standards, corporations need to take into consideration different ethical considerations. AASB can also implement penalties for violation of the ethical code of conduct (Aasb.gov.au, 2016). Analysis of the remuneration report of the firm BHP Billiton As per the annual announcements of the corporation BHP Billiton, it can be hereby inferred that the remuneration report is directly linked to the financial performance of the company. Nevertheless, the remuneration report of the firm is necessarily assessed by diverse legislations in the country UK as well as Australia. The critical evaluation also complies with the UK Companies Act 2006 together with the Medium Sized firms and groups for the development and preparation of the remuneration report of the firm in UK. Nonetheless, the remuneration report of the company also follows the obligatory requirements of the Australian Corporation Act 2001, AASB as well as the IFRS in Australia (Bhpbilliton.com, 2016). According to the remuneration declaration, the elements of the remuneration comprises of necessarily the base salary, diverse benefits (cash and non- cash), short term and at the same time long time incentives as well as pension. Again, the entire remuneration of the chief executi ve officer is recorded to be $4582 (000) during the period 2015. Nevertheless, the remuneration report of the CEO recorded during the year 2014 was essentially $7988 (000) (Bhpbilliton.com, 2016). Conclusion The above mentioned helps in gaining a detailed overview of the objectives of the conceptual framework and different qualitative characteristics. The current report also helps in gaining deep insight regarding the appraisal of the financial report of BHP Billiton during 2015 and helps in examining the extent to which the company has failed to meet the conceptual framework. The above study analyses the financial reports of the firm, remuneration reports, and directors report declared in the annual report to analyse the fulfilment of the conceptual framework in detail. References Aasb.gov.au. (2016). Australian Accounting Standards Board AASB - Home. [online] Available at: https://www.aasb.gov.au [Accessed 9 Dec. 2016]. Alexander, D., (2013). Financial reporting: the theoretical and regulatory framework. Springer. Apostolou, B., Dorminey, J. W., Hassell, J. M., Watson, S. F. (2013). Accounting education literature review (20102012). Journal of Accounting Education, 31(2), 107-161. Barth, M.E., (2013). Measurement in financial reporting: The need for concepts. Accounting Horizons, 28(2), pp.331-352. Bhpbilliton.com. (2016). BHP Billiton | A leading global resources company. [online] Available at: https://www.bhpbilliton.com [Accessed 9 Dec. 2016]. Bonin, H., (2013). Generational accounting: theory and application. Springer Science Business Media. Botzem, S., (2012). The politics of accounting regulation: Organizing transnational standard setting in financial reporting. Edward Elgar Publishing. Brigham, E.F. Ehrhardt, M.C., (2013). Financial management: Theory practice. Cengage Learning. Cajaiba-Santana, G. (2014). Social innovation: Moving the field forward. A conceptual framework. Technological Forecasting and Social Change, 82, 42-51. Deegan, C., (2012). Australian financial accounting. McGraw-Hill Education Australia. Deegan, C., (2013). Financial accounting theory. McGraw-Hill Education Australia. Donelson, D. C., McInnis, J. M., Mergenthaler, R. D. (2012). Rules-based accounting standards and litigation. The Accounting Review, 87(4), 1247-1279. Linsmeier, T. J. (2016). Revised model for presentation in statement (s) of financial performance: Potential implications for measurement in the conceptual framework. Accounting Horizons, 30(4), 485-498. Macve, R., 2015. A Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, Or Threat?. Routledge. Zhang, Y., Andrew, J. (2014). Financialisation and the conceptual framework. Critical perspectives on accounting, 25(1), 17-26. Zhou, Z., Ou, J., Li, S. (2016). Ecological Accounting: A Research Review and Conceptual Framework. Journal of Environmental Protection, 7(05), 643.

People Of The World Essays - Humour, Joke, 1159, Wings Of Heaven

People Of The World People of the world are, or sometimes feel distant to me because I never interact with them as a whole. Most of the time when I meet someone from another country they are in the U.S. and speak English. I would like to meet people from around the world in their own environment, other than Canadians (I have been to Canada). I guess all I cam reflect on is what I have dealt with here at Fayetteville State University, and what I have encountered from other travels. The only other country I have visited Canada and it seems as if all of the people there are seven-day Adventist. They are very nice people dont get me wrong but they push their views on to you. Im not saying one religion is right and the other is wrong Im just saying provide facts and let me decide for myself. Living in New York though you meet a lot of different people. Going through China Town is like (Ive heard) being in China, and with all the different ethnic restaurants around, you can eat different countries' food everyday of the week. The only thing about being in ethnic diversity is that you have to watch what you say because of Jokes to one race are not always jokes to another. One of he experiences Ive had with other countries natives is one guy I knew from Uganda and his mom used to cook things Ive never heard of before. Like for instance, fried bananas is one of the things Ive never heard of. I didnt know you could cook bananas at all. I also have a Russian and German friend to. At the Russians house they make reddish soup with all kinds of things in it that is real good. At the Germans house they make deer meet all kinds of ways so I get my share of ethnic eating. In conclusion I have had a taste of other countries, literally, but I would still like to visit in their environments so that I can get the full effect. Aviation Essays