Friday, August 21, 2020

Designing a Syllabus

From the speculations given above, we presume that when planning a prospectus, educational program, school crucial understudies' needs ought to be taken in thought so as to accomplish learning targets. As expressed by the Ministry of Education, Science and Technology of Kosova (MESTK) â€Å"In request to accomplish the focused on points and destinations of specific evaluation English language educational plan and to cover the topical substance of specific evaluation prospectus, educators should choose and utilize materials of fitting level from textbook(s) and different sources (online magazines and papers, TV, video, Internet). These materials ought to be essentially committed to youngsters and youthful grown-ups. It stays in the educator's space to choose instructing materials that might be type and profile proper, which (s)he may utilize either as option or as beneficial material in the English language program.Although it is assessed that inside a school year, around 8 substance zones ought to be secured, it is the instructor's obligation to design the quantity of topical zones (units) and its creation, as per the aggregate sum of hours devoted to English in various kinds of professional schools. What's more, educators may design a measure of 20 †30% of in general showing materials, which (s)he may use with a specific profile of students so as to cover explicit expert needs and meet the prerequisites of specific professional schools. These could be a choice of explicit writings/materials reasonable for the specific kind/profile of professional schools (for example messages in clinical field, specialized field, business, catering†¦). Aside from this, instructors may utilize beneficial materials to suit the students' needs, that is, their experience information (or absence of it), their inclinations and inspiration. Beneficial materials (video tapes, narrative movies, show exercises, ventures, challenges and tests, and comparative), might be utilized either inside ordinary English classes, or inside extra exercises arranged by the professional school educational program (decision subjects, extra-curricular exercises, and similar).† The above reference can be found on the site of MESTK under the segment of professional schools educational program. Be that as it may, the contrast between general schools and professional schools' educational program is made distinctly by the part refered to in this paper. For example English language instructed in proficient schools in spite of various examination space, isn't treated as ESP program yet the weight falls on the educator who, other than the units that are conceived to be remembered for the program, is obliged to choose extra materials which are profile proper. Researchers as Dudley-Evans and ST John (1998) portray the educator as the material selector, specialist, and an evaluator just as schedule architect. They proceed with their contention accentuating that these jobs can't be satisfied if the students' needs are not broke down in advance. ESP instructors need to finish all the jobs referenced above so as to accomplish the congruity between, understudies' needs, study area and the educational program planned by the Ministry of Education. 2.5 Using reading material in the exercise Textbooks have a basic job in language homerooms in a wide range of instructive circumstances. It is a sort of media utilized by the two understudies and instructors. When utilizing a course reading instructor is guaranteed that everybody in the class is getting a similar measure of information and that they are similarly assessed and tried. Course books give an assorted variety of learning assets since they make a lot of exercise manuals, tape tapes, or CD-ROMs, and an instructor's guide. Richards (2010) claims that there are likewise a few inconveniences in utilizing reading material; for instance, they may not mirror understudies' needs. Every course book expects to involve the worldwide market thus it can't serve everybody's needs. There are innumerous course readings which are intended for educating learning process however not every one of them are arranged as acceptable reading material. As the outcome, before picking a course reading, instructors should comprehend about necessities, interests, capacities, and level of the understudies. So also, Harmer (2007) proclaims that the most significant piece of the utilization of course book is to embrace the necessities of the understudies. Bertin (2003) broadcasts that it is an exceptional aptitude that instructors ought to have so as to pick the course reading that suits language level, substance, movement and the intelligent request of the course book. In English for remote students (EFL) classes, a course book is the way to language educating, language learning just as it is a window to specific language culture. In any case as Dickins (1994) explains, that the assets assessment writing will in general spotlight totally on the investigation of the item. This implies educators themselves do the assessment of course readings so as to close which materials best suit their motivations, schools crucial understudies' needs. In spite of its unique significance, with respect to highlights referenced over, a course book ought to be chosen and assessed cautiously before utilized in the class. Cunningsworth (1995) proposes four models for breaking down textbooks:o â€Å"Coursebooks ought to relate to understudy's needs. o They should coordinate students' uses (present or future). Chosen course readings ought to outfit students with the information that will viably serve them for their purposes.o They should take in thought understudies needs and encourage their learning process.o They ought to have a key job as a sustention to learning. Their job is like instructors. They haggle between the objective language and the student.†

Tuesday, July 14, 2020

Classic Writers Who (I Imagine) Would Be All About Blogging If They Were Alive Today

Classic Writers Who (I Imagine) Would Be All About Blogging If They Were Alive Today Theres no set formula for brilliant blogging. Its kind of like finding love or the perfect book: you know a blogger on fire when you read em. But I like to imagine I can spot a potential candidate, evenâ€"or especiallyâ€"when they died way before the Internet existed. These authors are a wide mix of opinionated, educated, funny, critical, personal, sharp-witted, and thought-provoking. Really the only thing that connects them is that I would LOVE to read their blogs. Who are some classic authors you think would make great bloggers? Tell Condescending Voltaire again about how Benedict Cumberbatch wins the Internet. Voltaire I think its safe to say that if he were alive today, Voltaire would give Benedict Cumberbatch a run for his money on number of times hed win the internet. Astonishingly prolific, Voltaire wrote everything from plays to essays, was by turns sarcastic and heartfelt, ripped the French establishment a new one, fought for freedom of religion and expression, and was witty enough that no comment troll would ever get in a visit to his blog unscathed. Plus, in the great tradition of the Internet, Voltaire was his alias. Mary MacLane In 1901, 19-year-old Mary MacLane of Butte, Montana, decided to start recording her various thoughts on three months of Nothingness (sounds like the worst summer off from school evar). The resultant memoir, The Story of Mary MacLane, was a sensation. MacLane unapologetically declared herself an unparalleled genius and egotist. She had imaginary conversations in her head with the devil, wrote love letters to an older woman, and in her free time would steal and lie just for the lolz. To no ones surpriseâ€"well, aside from some very uptight Victorian peopleâ€"her books were hugely popular with teen girls. I can only imagine what havoc MacLane would wreak if she was alive today and set upon the Internets. Horace Walpole In the 18th century, Walpole was one of the richest men in England. What did he do with all his monies? Bought medieval art and antiques and renovated a house to display all of it, of course. The resultant Strawberry Hill kick-started the Gothic Revival style of architecture. Walpole also wrote a very strange and mercifully short novel called The Castle of Otranto, which as far as anyone knows is the first Gothic novel. I imagine Walpoles blog would be full of DIY (Martha Stewart style: make-your-servants-do-it-whilst-you-observe) home improvement tips, antiquing recaps, made-up histories, and the occasional political rant. His Instagram feed would be amazeballs. Nellie Bly Intrepid 19th century journalist Elizabeth Jane Cochran basically invented undercover journalism. Writing as Nellie Bly, Cochrans most famous expose was on Blackwells Island (which you may be familiar with from Drunk History), an insane asylum that Bly had herself committed to so she could get an inside look at what went on. Her reports eventually led to widespread asylum reforms. Bly also traveled around the world and wrote political dispatches from Mexico, not necessarily in that order. I can imagine her doing similar undercover reports from Ferguson, Missouri, or Syria, using a handy-dandy cell phone instead of telegrams or a notebook. Shed be all over that. Isaac Asimov Like Voltaire, Asimov was incredibly prolific and eclectic. He not only wrote science fiction stories and novels, but non-fiction books and articles covering numerous topics from science to technology, religion to history, and the arts. I imagine his blog would be a collection of xkcd-style facts, observations, and in-jokes that would blow any geeks mind. John Ruskin One of the most influential art critics of his day, Ruskin was an early supporter of the Pre-Raphaelite Brotherhood, said one of JMW Turners paintings looked like a kitchen accident, and was sued by James McNeill Whistler for writing a negative opinion of Nocturne in Black and Gold: The Falling Rocket. True, if he had a blog or any sort of platform on the Internet, hed probably be That Guyâ€"you know, That Guy whos always shouting opinions and has imaginary personal vendettas and is always making an ass of himselfâ€"but what would the Internet be without That Guy? Also, That Guy tends to get a lot of hits, unfortch. George Orwell Everyone knows Orwell for 1984 and Animal Farm, but less well-known are his opinion essays, which are sharp, entertaining, short (the Internet loves short), and sometimes a touch cray-cray (which the Internet loves even more). Love him or hate him, agree or disagree, you have to admit Orwells writings are always interesting. Such is the stuff that dream blogs are built on. Plus, just imagine what his ranty posts on the NSA would look like! Classic Writers Who (I Imagine) Would Be All About Blogging If They Were Alive Today While we at the Riot take some time off to rest and catch up on our  reading, were re-running some of our  favorite posts from the last several months. Enjoy our highlight reel, and well be back with new stuff on Monday, January 5th. This post originally ran September 22, 2014. _________________________ Theres no set formula for brilliant blogging. Its kind of like finding love or the perfect book: you know a blogger on fire when you read em. But I like to imagine I can spot a potential candidate, evenâ€"or especiallyâ€"when they died way before the Internet existed. These authors are a wide mix of opinionated, educated, funny, critical, personal, sharp-witted, and thought-provoking. Really the only thing that connects them is that I would LOVE to read their blogs. Who are some classic authors you think would make great bloggers? Tell Condescending Voltaire again about how Benedict Cumberbatch wins the Internet. Voltaire I think its safe to say that if he were alive today, Voltaire would give Benedict Cumberbatch a run for his money on number of times hed win the internet. Astonishingly prolific, Voltaire wrote everything from plays to essays, was by turns sarcastic and heartfelt, ripped the French establishment a new one, fought for freedom of religion and expression, and was witty enough that no comment troll would ever get in a visit to his blog unscathed. Plus, in the great tradition of the Internet, Voltaire was his alias. Mary MacLane In 1901, 19-year-old Mary MacLane of Butte, Montana, decided to start recording her various thoughts on three months of Nothingness (sounds like the worst summer off from school evar). The resultant memoir, The Story of Mary MacLane, was a sensation. MacLane unapologetically declared herself an unparalleled genius and egotist. She had imaginary conversations in her head with the devil, wrote love letters to an older woman, and in her free time would steal and lie just for the lolz. To no ones surpriseâ€"well, aside from some very uptight Victorian peopleâ€"her books were hugely popular with teen girls. I can only imagine what havoc MacLane would wreak if she was alive today and set upon the Internets. Horace Walpole In the 18th century, Walpole was one of the richest men in England. What did he do with all his monies? Bought medieval art and antiques and renovated a house to display all of it, of course. The resultant Strawberry Hill kick-started the Gothic Revival style of architecture. Walpole also wrote a very strange and mercifully short novel called The Castle of Otranto, which as far as anyone knows is the first Gothic novel. I imagine Walpoles blog would be full of DIY (Martha Stewart style: make-your-servants-do-it-whilst-you-observe) home improvement tips, antiquing recaps, made-up histories, and the occasional political rant. His Instagram feed would be amazeballs. Nellie Bly Intrepid 19th century journalist Elizabeth Jane Cochran basically invented undercover journalism. Writing as Nellie Bly, Cochrans most famous expose was on Blackwells Island (which you may be familiar with from Drunk History), an insane asylum that Bly had herself committed to so she could get an inside look at what went on. Her reports eventually led to widespread asylum reforms. Bly also traveled around the world and wrote political dispatches from Mexico, not necessarily in that order. I can imagine her doing similar undercover reports from Ferguson, Missouri, or Syria, using a handy-dandy cell phone instead of telegrams or a notebook. Shed be all over that. Isaac Asimov Like Voltaire, Asimov was incredibly prolific and eclectic. He not only wrote science fiction stories and novels, but non-fiction books and articles covering numerous topics from science to technology, religion to history, and the arts. I imagine his blog would be a collection of xkcd-style facts, observations, and in-jokes that would blow any geeks mind. John Ruskin One of the most influential art critics of his day, Ruskin was an early supporter of the Pre-Raphaelite Brotherhood, said one of JMW Turners paintings looked like a kitchen accident, and was sued by James McNeill Whistler for writing a negative opinion of Nocturne in Black and Gold: The Falling Rocket. True, if he had a blog or any sort of platform on the Internet, hed probably be That Guyâ€"you know, That Guy whos always shouting opinions and has imaginary personal vendettas and is always making an ass of himselfâ€"but what would the Internet be without That Guy? Also, That Guy tends to get a lot of hits, unfortch. George Orwell Everyone knows Orwell for 1984 and Animal Farm, but less well-known are his opinion essays, which are sharp, entertaining, short (the Internet loves short), and sometimes a touch cray-cray (which the Internet loves even more). Love him or hate him, agree or disagree, you have to admit Orwells writings are always interesting. Such is the stuff that dream blogs are built on. Plus, just imagine what his ranty posts on the NSA would look like! ____________________ The Book Riot Store is here! Get your favorite Book Riot t-shirts, bookish totes, and other literary swag to wear, share, and show off!

Thursday, May 21, 2020

Borders Are One Of The Most Pervasive Topics In Contemporary

Borders are one of the most pervasive topics in contemporary politics, and whether people are aware of it or not, borderlands history has greatly influenced the perceptions and attitudes that are held towards borders today. Rhetoric today is focused on keeping immigrants out, winning the war on drugs, and bringing the United States back to its original glory (which in fact, was not glorious, but rather put white men on a pedestal). Borderlands history reminds us that immigrants are going to cross the border, regardless of the challenges put in front of them by United States laws or border patrol. This has been exemplified throughout history by many different groups of people, such at the Mà ©tis, Comanche, slaves, and Chinese laborers. The†¦show more content†¦Additionally, Adelman and Aron argue that borders brought about â€Å"exclusivist† feelings, further separating â€Å"us† from the â€Å"other.† European colonialists, along with bringing disease, devastation, and an attitude of entitlement, were among the first to bring fixed, geographical borders to the United States. The myth that is prevalent within United States History states that the European settlers came to the United States and conquered the wild land that was inhabited by savages. The Europeans went on to tame the land, impose borders on it, and ultimately civilize it. However, Barr notes that â€Å"North America was a political and economic landscape already mapped and surveyed,† even though this was in a different manner than Europeans were used to. The Comanche, and other indigenous groups, continued to regard the borders they had always used, until they were no longer able to do so due to European implementation of fixed borders. The Mà ©tis were a nomadic group that resided in the northern Montana region-- the 49th parallel cut directly through their residence. The Mà ©tis were forced to choose a sid e of the border on which to reside, but generally ignored the border until it began to be enforced. The border became heavily militarized, becauseShow MoreRelatedNetwork Management Tools And Information Access On The Globe1689 Words   |  7 Pagesto serve in various families and ventures on the planet. For instance, sorting out examples have turned into the mind-boggling center in changing the substance of learning and information access on the globe. This examination stresses with the contemporary examples in framework plan and organization slants over the universe. Also, it relies on upon the wave that framework setup has taken starting late. Similarly, it will intensely and fundamentally eviscerate three examples in the districts of: †¢Read MoreProblems with the Gender Binary System2323 Words   |  10 Pagesgender-exclusive system is an unyielding element of present day North American culture, it only came to be upon European arrival to the Americas. As explained by Judith Lorber in her essay â€Å"Night to His Day: The Social Construction of Gender†, â€Å"gender is so pervasive in our society we assume it is bred into our genes† (356). Lorber goes on to explain that gender, like culture, is a human production that requires constant participation (358). Prior to 15th century colonization, indigenous peoples of North AmericaRead More Science and Religion: Our Attitudes Today Are Tomorrows Future3013 Words   |  13 PagesThere are many scientific fields of study, or branches of science. Science itself is knowledge about a topic. There are physics science (interactions of physical science and natural), astronomy and space science, math science, chemistry science, medicine science, and measurements and weight science. Natural science, also known as scientific method is a more disciplined way of studying the world. This is also known as social science. Fields of study under natural and/or social science are physicsRead MoreThe Political and Legal Environments Facing Business4014 Words   |  17 Pagescountry’s market potential, market performance, improved infrastructure, enormous resources, and strategic position. Frustrating this process, however, have been the politics of China’s elaborate bureaucracy, as well as its ill-defined legal system and pervasive corruption. Historically China has relied upon â€Å"the rule of man† and the belief that legal rights are derived from the power of the individual. It has also endured a long-running legal battle between the central and local Chinese authorities. Read MoreSocial Power of the News Media12127 Words   |  49 PagesApplied to the study of mass communication, this approach claims that in order to understand the role of the news media and their messages, one needs to pay detailed attention to the structures and strategies of such discourses and to the ways these relate to institutional arrangements, on the one hand, and to the audience, on the other hand.4 For instance, topics or quotation patterns in news reports may reflect modes of access of various news actors or sources to the news media, whereas the contentRead MoreInfluence Of Western Customs Of Wedding Essay9329 Words   |  38 PagesINFLUENCE OF WESTERN CUSTOMS OF WEDDING ON CONTEMPORARY MUSLIM MARRIAGE CEREMONIES IN WAJIR COUNTY, KENYA BY ABDISHAKUR HUSSEIN SHEIKH C50/27142/2011 A RESEARCH PROPOSAL SUBMITTED TO THE SCHOOL OF HUMANITIES AND SOCIAL SCIENCES IN PARTIAL FULFILLMENT OF THE REQUIREMENT FOR THE AWARD OF THE DEGREE OF MASTER OF ARTS OF KENYATTA UNIVERSITY JUNE, 2015 DECLARATION This proposal is my original work and has not been presented for a degree in any other University. Sign:___________________________Read MoreGlobalization and It Effects on Cultural Integration: the Case of the Czech Republic.27217 Words   |  109 Pagesthese thoughts in mind, man has moved through history trying to satisfy his desires in relation to others. The advent of the twenty-first century gave birth to the idea of making the world a single village, thus, globalization. Globalization is the most talk-about issues in the 21st century. However, there is the difficulty of the world to come up with a single and uniform definition. This is because, so many people doubt if the happenings in the world today are as a result of globalization. ThusRead MoreContemporary Management Issues9330 Words   |  38 Pagesproblem with such a pessimistic reading of new management technologies, of course, is the unwarranted exaggeration of the success of management power and the underestimation of the myriad of ways some workers resist corporate control, even under the most claustrophobic hege monic conditions (Thompson and Ackroyd, 1995). Just because open, overt and collectivised forms of resistance characteristic of Fordism are less prevalent today does not necessarily mean that the recalcitrant worker has finally beenRead MoreThe Importance of Maqasid Al-Shariah in Islamic Finance. a Short Essay by Nadifa Abdulhalim Mohamed8658 Words   |  35 PagesIslamic Finance CERTIFIED ISLAMIC FINANCE PROFESSIONAL (CIFP) Part One SHARIAH ASPECTS OF BUSINESS AND FINANCE Assignment Topic The importance of Maqasid al-Shariah in Islamic Finance June 2012 Semester Lecturers: Dr. Yong Bao Wang Dr. Ahcene Lahsasna Student Name: Nadifa Abdulhalim Mohamed Student ID: 1200331 Abstract Maqasid Al-Shariah is one of the very important aspects in Islamic jurisprudence. Maqasid Al-ShariahRead MoreCons and Pros of Internet16245 Words   |  65 PagesIt follows that increased worldwide integration of both markets and politics (driven by reductions in communications and information processing costs) makes increased integration of financial reporting standards and practice almost inevitable. But most market and political forces will remain local for the foreseeable future, so it is unclear how much convergence in actual financial reporting practice will (or should) occur. Furthermore, there is little settled theory or evidence on which to build

Wednesday, May 6, 2020

Health Care System in France - 1715 Words

In 2000, France is ranked first in the health care system throughout the world, while the United States of America (U.S) is ranked 37th (Sharipo, 2008). U.S currently spends around 8,233 dollars per person on health care (Kane, 2012). France spends on average 3300 dollars per person on health care (Sharipo, 2008). Nevertheless, the U.S still spends 17.6 percent of the Gross Domestic Product (GDP) goes to the health care system, while France spends 11.4 percent (Kane, 2012). If U.S spends 17.6 percent of the GDP on the health care system, they should have exceptional health care, however, statistical it is untrue. American’s believe that they do have the best health care in the world. However, surgery and hospital stay is more costly in America than other countries. Hospital stay in America is usually 18,000 dollars, while in other countries spends four to five thousands dollar less (Kane, 2012). In addition to hospital stays, the US spends 900 dollars per person on just admini strative costs; in France administrative costs is merely 300 dollars (Kane, 2012) United State’s health system currently relies heavily on emergency cares, while other countries with universal health care focuses on public health. The public health model includes annual visitations to doctors rather than focusing on doctors when it is necessary. United States tend to not focus educating citizens such as primary care; rather the health care system focuses on secondary care. Secondary care isShow MoreRelatedFrance And Canadas Health Care Systems1775 Words   |  8 PagesRunning head: FRANCE AND CANADA’S HEALTH CARE SYSTEMS 1 France and Canada’s Health Care Systems: A comparative Analysis of France and Canada’s healthcare systems Ileke Redemption Iyeteku 5994383 Ottawa University FRANCE AND CANADA’S HEALTH CARE SYSTEMS 2 This paper will compare France’s health care system with Canada’s health care system. When compared to other countries around the world, France was ranked number one in overall health system performance (WorldRead MoreSimilarities Between France and Canada’s Health Care System846 Words   |  3 PagesMany would agree that a worthy, controlled health system, above all, should essentially contribute to good health. The responsibility of a health care system is that the organization of people, institutions, and resources deliver the health care services required and meet the health needs of focus populations. Another duty that the health care systems stimulate is the reduction of inequality to race, gender, social status and religion. Each health care system is different when looking at specific countriesRead MoreA Comparative Analysis of the Health Care System in France vs. the United States1318 Words   |  6 PagesA Comparative Analysis of the Health Care System in France vs the United States Introduction Everyone would agree that a good health system, above all, must contribute to good health. It is certainly not considered acceptable to protect or improve the average health of the population, if at the same time inequality worsens or remains high because the gain accrues disproportionately to those already enjoying better health. The responsibility of a health care system is also to reduce inequalitiesRead MoreThe Health System As A Social Insurance System Essay915 Words   |  4 Pages France is a European country with a population of approximately 66 million, which makes it the second most populated country in Europe (Chevreul, Berg Brigham, Durand-Zaleski, Hernà ¡ndez-Quevedo, 2015). The average life expectancy at birth for the country is 82 years. Cancer and cardiovascular disease are among the top causes of death in France (World Health Organization, 2015). Smoking and alcohol are the main causes of avoidable mortality. Overall, the level of health in the French Read MoreLack Of Visibility At The World Level1124 Words   |  5 PagesMuch of Frances’ scientific output and contributions have been unrecognized because of lack of visibility at the world level (Hassan). France’s world shares in these fields declined significantly between 2001 and 2006, partly due to the emergence of new scientific powers at the global level, such as China, India and Brazil (Hassan). This does not mean that France has no accomplishments to the technology field. In December of 2013, physicians in France implanted the world’s first fully implantableRead MoreWorld Health Organization Of The United States1197 Words   |  5 PagesWORLD HEALTH REPORT The World Health Organization carried out the first ever analysis of the world s health systems in June 2000. Using five performance indicators to measure health systems, it found that France provides the best overall health care, among the 191 member states surveyed followed amongst major countries Italy, Spain, Oman, Austria and Japan. Furthermore, the report found the U.S. health system ranked 37 out of 191 countries according to its performance. A number of factors explainRead MoreComparison Between Health Systems And The United States And France Essay1392 Words   |  6 PagesComparison of Health Systems: The United States and France Introduction In this paper, the health care systems of the United States and France will be compared. The topics that will be discussed are health statistics and costs, health care and financing, health care administration, and human resources. Data will be provided to each pertaining country, and both countries will be compared. The reason France was chosen to be compared to the United States is that the World Health Organization (WHO)Read MoreHealth Care Systems For Every Country1042 Words   |  5 Pages Health care systems are institutions and resources whose main purpose is to improve health. There are different health care systems for every country. The United Kingdom (U.K) has a universal health care that is called the National Health Service (NHS). In the U.K everyone that is a resident has access to the same health care. It is free for people who are not residents (visitors) only if in an emergency or if the person has some infectious disease. One pro of the U.K health care system is thatRead MoreUniversal Health Care System Of Massachusetts Essay1371 Words   |  6 PagesUniversal health care coverage is a dream that the majority of Americans have had for many decades. It seemed that the dream could become a reality with a major effort under the Clinton administration in the mid 1990’s. This effort was spearheaded by the First Lady, Hillary Clinton, and would have established a universal health care system for the entire nation. Unfortunately, after years of work, the effort ended in failure due to trying to modernize and finance universal health care at the sameRead MoreHealth Care System Of The United Kingdom Essay1674 Words   |  7 PagesIntroduction: Health is the faculty to live a full, functioning and conscious life, which is the result of a composite interaction between our genetic, the atmosphere we live in, and the culture we are a part of. Therefore, healthcare systems are proposed to encounter the healthcare necessities of target populations. In some countries the health care system have grown and have not been planned, whereas in others concentrated struggles have been made by governments, trade unions, donations, religious

U.S. GAAP vs. IFRS Fixed Assets Free Essays

U.S. GAAP VS. We will write a custom essay sample on U.S. GAAP vs. IFRS: Fixed Assets or any similar topic only for you Order Now IFRS: FIXED ASSETS The Generally Accepted Accounting Principles ( GAAP ) and the International Financial Reporting Standards ( IFRS ) have many differences. One of these major differences is the intervention of fixed assets. The accounting universe is traveling through a convergence. The displacement from rules-based U. S. GAAP to principles-based IFRS is intended to better transparence and comparison in planetary markets ( Kaya, 2013 ) . International companies have already switched to this new accounting rule, but companies in the United States have yet to change over to IFRS. Many comptrollers think that because IFRS is non rules-based there is excessively much room for mistake, and when it comes to fixed assets at that place needs to be consistence. The undermentioned paragraphs will discourse the pros and cons of utilizing IFRS or U.S. GAAP ; discuss the sentiments of others in the concern or who could perchance hold to utilize IFRS alternatively of U.S. GAAP. Current Rules U.S. GAAP U.S. GAAP uses historical costs when entering fixed assets ( Rajan A ; Reichelstein, 2009 ) . This is the recorded cost of the plus at the clip of purchase and is non altered during the life of the plus. Minutess utilizing historical cost can be verified, normally with a promissory note or a debt ( Diana, 2009 ) . Therefore, the historical cost accounting system is accepted by comptrollers due to its nonsubjective nature since the minutess have already been completed, and it is by and large easier to apprehensible by its users. In an article titled â€Å"Historical Cost Versus Fair Value† the writer, Cozma Diana ( 2009 ) , states the features of historical cost are ( 1 ) that it fails to guarantee the comparison of information, as similar elements are valued ; ( 2 ) it reflects the determinations whether to buy assets or contract debts, but ignores the effects of the determinations whether or non to maintain the contract debt ; ( 3 ) it reports any additions or losingss that result from the alteration in monetary value, even if their merchandising or call offing have non been the cause of such additions or losingss, and accounting studies are completed by utilizing the monetary values from past minutess, with the market monetary values non referenced ; ( 4 ) it provides information about the benefits expected from the assets or about the â€Å"burdens† taken by undertaking debts ; and ( 5 ) accounting studies are drafted based on monetary values ensuing from past minutess, with no mention to market monetary values. U.S. GAAP merely allows a company to utilize historical cost whereas IFRS allows a company to take either method of just value or historical ( p. 863 ) . IFRS If all companies converted to IFRS there would be global consistence in the concern universe. One criterion of accounting would let national and international companies work together in a more consistent mode. The clerking would be unvarying and companies would work under the same guidelines simplifying the scrutinizing procedure. Vitez ( 2014 ) stated that IFRS has three separate processs for fixed plus accounting, which include the choice of the cost or reappraisal method, estimation of the utile life for the plus and residuary value, and the choice of a depreciation damage method. Under U.S. GAAP, fixed assets are valued by utilizing the ‘cost method’ where the IFRS uses a different method which is known as the ‘reevaluation method’ ( Malboeuf, 2014 ) . These methods are different by giving companies the ability to monetary value their assets at what they think they should be and let them to alter the cost of their fixed assets at any clip. Cost or Reevaluation Method.The cost method is based on the historical value of an plus where the reevaluation method is based on the just value. The U.S. GAAP requires companies to unwrap information about the picks that they make about their disbursals in footers. IFRS finds footers unneeded ( Malboeuf, 2014 ) . IFRS permits companies to book the value of belongings above the value of historical cost ( King, 2008 ) . This could take to companies to exaggerate their assets in order to enter higher net incomes. Useful Life Estimate for the Asset and Residual Value.One issue utilizing IFRS is that each constituent of the fixed plus could hold residuary value. Therefore, if each unit has many different constituents the comptroller would hold to journalized each constituent individually alternatively of the plus being journalized as one unit as in U.S. GAAP. The residuary value for an IFRS fixed plus is the value of the point at the terminal of the asset’s utile life ( Vitez, 2014 ) . With IFRS each fixed plus could hold many constituents that need to be valued, where as with GAAP the fixed plus has one utile life value. The Selection of a Depreciation Impairment Method.Merely like with U.S. GAAP, IFRS has many different depreciation methods available for usage, though each company must merely choose one method for each fixed plus in usage ( Vitez, 2014 ) . There are some depreciation methods that work better on some fixed assets than others. Most fixed assets are assigned a depreciation method in order for the plus to be decently distributed. Seifert ( 2012 ) explains that IFRS depreciates fixed assets on a â€Å"component† footing vs. a â€Å"whole asset† footing under U.S. GAAP ; this allows parts of the plus to be on different depreciation agenda than other parts of the same plus as stated by. This allows companies to replace parts of their fixed plus and allows the plus longer life and gives the fixed plus higher marker value. Opinions: U.S.GAAP vs. IFRS Some have described plus writedowns in U.S. GAAP as the roach motel attack: â€Å"you can acquire in, but you can ne’er acquire out! † ( King, 2008 ) . The market value is frequently considered excessively unstable and that it is excessively easy to pull strings, which makes it unsuitable to be used as an estimation for the value of an plus ( Diana, 2009 ) . The features of just value is it improves the comparison by measuring similar elements in a similar manner, where every bit historical cost fails to guarantee the comparison of information, as similar elements are valuated for nonuniform values ( Diana, 2009 ) . Some comptrollers in the U. S. prefer utilizing U.S. GAAP based accounting, because it is a criterion that many of them have merely used and might be wary of the alteration that IFRS has in shop for fixed assets. It could do the accounting books to take longer to equilibrate as it creates more journal entries needed to right enumerate each fixed plus and their constituents. They are besides hesitating to exchange to IFRS because of its rule based criterions, and with the problem there has been in the recent old ages refering the doctoring of accounting studies some people are disquieted that if we give companies excessively much freedom so they will be less than honest with their shareholders when net incomes are low or if they get in problem with a bad concern purchase or investing. A. M. King ( 2008 ) clarifies that a possible drawback for U.S. acceptance of the reappraisal theoretical account is that because rating is inherently imprecise, some companies may take an aggressive att ack, at least in the initial reappraisal. The on-going conflict between GAAP and IFRS consequences in a no fit criterion that is best for the U.S. , neither side can hold with the other on which accounting criterion is best for the U.S. The principle-based IFRS method makes it easier for U.S. Companies to pull strings or command the result of these criterions. Companies have already found loopholes in U.S. GAAP and it is really structured. IFRS criterions would make bigger issues by leting companies to put a value on each constituent of a fixed plus. It would besides do it harder for hearers to happen mistakes in accounting system of a company. IFRS accounting would let companies to alter market value of their fixed assets, which in bend would let them to exaggerate the true cost of the fixed plus. U.S. GAAP companies have to enter fixed assets at the clip of purchase, and they are non allowed to be changed until the plus is used up or disposed of during the life of the plus. Finally one twenty-four hours U.S. GAAP and IFRS will come to a common apprehension and /or understanding but until that clip the U.S. will lodge with U.S. GAAP accounting regulations and criterions for their fixed assets entering. Mentions Daniels, M. B. ( 1933 ) . The Evaluation of Fixed Assets.Accounting Review,8( 4 ) , 302. Diana, C. ( 2009 ) . Historical Cost versus Fair Value.Annalss of The University of Oradea, Economic Science Series,18( 3 ) , 860-865 Hughes, J. S. , A ; Williams, M. G. ( 2007 ) . Discussion of â€Å" Strategic Consequences of Historical Cost and Fair Value Measurements † .Contemporary Accounting Research,24( 2 ) , 585-593. Kaya, C. ( 2013 ) . Fair Value versus Historical Cost: Which is really more â€Å" Fair † ? .Journal Of Accounting A ; Finance, ( 60 ) , 127-137. King, A. M. ( 2008 ) . GAAP vs IFRS: Will the Real Fair Value Please Stand Up? .Financial Executive,24( 10 ) , 14-16. King, A. M. ( 2012 ) . Fair Value is Unfair.Financial Executive,28( 5 ) , 73. Malboeuf, E. ( 2014, April 9 ) .The Similarities and Differences Between The GAAP and The IFRS,Retrieved July 23, 2014, retrieved from hypertext transfer protocol: //ezinearticles.com/ ? The-Similarities-and-Differences-Between-The-GAAP-and-The-IFRS A ; id=8436911 Malboeuf, E. ( 2014, April 9 ) .The Similarities and Differences Between The GAAP and The IFRS. Retrieved July 23, 2014, Malboeuf, E. ( 2014, April 9 ) .The Similarities and Differences Between The GAAP and The IFRS. Retrieved July 23, 2014, Malboeuf, E. ( 2014, April 9 ) .The Similarities and Differences Between The GAAP and The IFRS. Retrieved July 23, 2014, Rajan, M. V. , A ; Reichelstein, S. ( 2009 ) . Depreciation Rules and the Relation between Marginal and Historical Cost.Journal of Accounting Research,47( 3 ) , 823-865. doi:10.1111/j.1475-679X.2009.00334.x Seifert, D. L. , A ; Lindberg, D. L. ( 2012 ) . Geting the Jump on IFRS.Strategic Finance,93( 7 ) , 35-39. Vitez, O. , ( 2014 ) . wiseGeek: What are the Different IFRS Fixed Asset Procedures? . Retrieved from hypertext transfer protocol: //www.wisegeek.net/what-are-the-different-ifrs-fixed-asset-procedures.htm How to cite U.S. GAAP vs. IFRS: Fixed Assets, Essay examples

Friday, April 24, 2020

Oppression, Sexual Harassment, and Employment

Introduction There are various factors which can be associated with an individual’s behavior or code of conduct since people tend to develop character traits and attitudes from what they either observe, experience or even associate with. The factors may be economic, social, cultural, political or even sociopolitical.Advertising We will write a custom research paper sample on Oppression, Sexual Harassment, and Employment specifically for you for only $16.05 $11/page Learn More Among the sociopolitical factors that may have either positive or negative impact on an individual are; Stereotyping, Prejudice, Racism, Discrimination, Sexism, Disenfranchisement, Oppression, Sexual harassment, Concept of the glass ceiling, Human/Civil rights, Homelessness, Unequal education, Unequal pay, Minimum wage, Health care, Slavery, Immigration, Ageism, and Employment. This paper will discuss some of the sociopolitical factors and their potential impact on psychologi cal development, distress, and behavior on a culturally diverse individual with much emphasis given to oppression, sexual harassment, and employment. Oppression Oppression can be defined as a brutal exercise carried on an individual where power and authority is involved. It usually affects ones body and mind as he or she tries to cope with the situation. Oppression is a broad concept and affects a majority of people in the society either directly or indirectly. It takes various forms depending on the situation and the particular unjust activity in question, for instance, classism, ageism, racism, sexism, homophobia, and ableism. Oppression is suffered by people of all ages from the young children, the youths to the elderly. Some children develop the attitude to accept oppression as a normal or acceptable issue from very early ages as their parents present the world as a bad place full of dangerous and hurtful people hence instilling fear in the children making them feel powerless an d without control of what may come their way. Oppression causes emotional distress and affects a person’s psychological development and in the long run determines the person’s conduct or behavior when faced with various situations in life. For example, fear instilled by the parents or adults to children makes a child get a wrong picture of the general world and any information got by the child is received wrongly making the child distressed and subsequent information is received in the same way forming a pattern.Advertising Looking for research paper on psychology? Let's see if we can help you! Get your first paper with 15% OFF Learn More The experience therefore becomes chronic and the individual acts in some illogical manner based on what he or she believes and in most cases may tend to revenge by oppressing others. Taking racism as a form of oppression, there could be discrimination of the blacks by the whites or vice versa. At early ages children tend to be very friendly to all people without discrimination, for instance, children of the whites have lots of love and affection towards their black servants and get distressed by their parents’ behavior of despising the blacks through their hateful talks with other whites. They usually develop a sense of guilt especially when their parents are in their presence as they have fun with the blacks. Some also develop fears towards things, for example, association with blacks as they observe their parent’s behavior and may end up avoiding or rejecting them in their entire life. Oppression operates in distress situations and observation or experience of oppression activities being carried out by those we honor and respect kills our morale of doing well to others. The distress patterns formed during early age through parents and other adults makes one to accept other oppressions in life and live as an oppressed individual. Sexism is also a form of oppression where one gender i s perceived as being superior to the other more often than not, the male. The women therefore grow up knowing that men should pursue the best education courses and therefore take up the best careers. Through the distress pattern developed from early age, the psychological development of women is affected negatively and they are forced to behave as less adequate as compared to the men. Most people who suffer from oppression acts usually exercise oppression on others and so the cycle continues as the oppressed learn to oppress others. In general, any form of oppression involves lack of respect and humanity by the oppressors towards the oppressed, and a feeling of powerlessness, low self esteem; self hate and self guilt in regard to the oppressor (Harris and Holdt, 1997). Sexual Harassment Sexual harassment can be defined as any form of physical or verbal conduct pertaining to indulgence in sex without consent. It can be done towards a particular individual or a group of persons in an institutional setting, for instance, in the workplace usually by a person in authority such as an employer. It generally involves sexual advances that interfere with the smooth running of activities in the working environment.Advertising We will write a custom research paper sample on Oppression, Sexual Harassment, and Employment specifically for you for only $16.05 $11/page Learn More It is a form of sex discrimination as the person being sexually harassed usually has no feelings for the person involved and the sexual advances are unwelcome. The victims do not have consent to the sexual activities and is done through use force as the perpetrators considers the victims to be powerless for instance in terms of finances and even physical strength. It makes working uncomfortable to the employee as she or he becomes distressed and develops negative attitudes towards employers especially of the opposite sex. Sexual harassment can take two forms, where the se xual behavior in question is meant to be an exchange for an agreed benefit, for instance, a promotion in employment position or staying away from some form of punishment after committing an offence and where the sexual harassment is just meant to create an intimidating and unfavorable environment for the employee or any other person being harassed. Sexual harassment may also occur in academic institutions, for example, universities where lecturers and instructors take advantage of their power and authority to harass the female students. The lecturers and instructors often threaten to give low marks to the students if they deny them the sexual favors they ask for and in some instances, the students give in with the fear of bad academic performance. Most victims are women although there are some few incidents where men are harassed. This is because of the perception by the society that men should always dominate while women should be submissive making them more susceptible to this har assment. Most of the sexual harassment incidences go unreported for many reasons for example, the fear of convincing people since there is no evidence, the fear of revenge by the perpetrators, for instance, getting fired from job or demotion or failing in examinations, embarrassment and guilt and also lack of proper information on how to report such cases. Lack of reporting makes the effects of the problem even more severe as the victims are distressed by confiding in themselves and in most cases their psychological development is affected as the bad memories keep on recurring in their lives.Advertising Looking for research paper on psychology? Let's see if we can help you! Get your first paper with 15% OFF Learn More The victims’ behavior is affected by the experiences and they tend to develop fear and hatred towards people of the opposite sex especially their seniors as they see them as opportunists who are there to gain sexual satisfaction from them regardless of the consequences. It also have negative effects on an individual’s performance for example in school or work place, health due to psychological stress, career as there are always obstacles to its natural prosperity and also on the general livelihood as a person do not live according to his or her standards but under the influence of the perpetrators. Also one always have a guilt conscience and his or her social and sexual life is usually affected as most of the victims may opt never to be involved in sexual acts or develop phobia. Since sexual harassment is a major issue especially in work places, it should be under all circumstances be prevented by educating the employees on ways of identifying sexual advances and the b est way of dealing with such situations for example through speaking up and not giving chances for victimization. There should also be combined efforts of the society, the government, employers and employees towards combating this problem of sexual harassment (Jill, 2006). Employment Employment can be termed as a contract between an employer and an employee. The employer usually has control over the employees and governs their activities including payment. The employer may be the government for instance where employees are civil servants, a nongovernmental organization, a private institution or even an individual. Employment is very essential in each and every ones life as it is the means through which one gets a source of living through the finances received either as salary or wages and other benefits. It is also a source of identity and accomplishment. People go through education programs and systems with an aim of securing good employment opportunities after completion of their studies. Not all people are however lucky as some spend many years searching for jobs but in vain while others end up landing in poor and unsatisfying jobs, which distress them for their entire lifetime. Unemployment is a major issue in both developed and developing countries especially due to its impacts among those who lack job opportunities. It is a key cause of depression especially among the youths as their expectations are not met living them hopeless and vulnerable to criminal activities as a means of dealing with their disappointments in life. People generally are optimistic of getting job opportunities either for the first time or after losing their jobs but the hopes usually fades away with time bringing a sense of low self esteem, anxiety, and hence a possibility of being involved in criminal activities like drug abuse as their mental health deteriorates and have self guilt blaming oneself for the inability to secure a job. The only ways of dealing with this problem is th e provision of psychotherapy and finally a job opportunity to the victims. Availability of favorable job opportunities on the other hand contributes to positive living as individuals have high self esteem and are optimistic towards various aspects of life. Their health is therefore good as they are able to deal with aspects like depression, which is brought by unemployment and dissatisfaction in life (Goddard, 2003). Conclusion An individual’s life in terms of psychological development and general behavior is determined by various factors for instance a person who faces oppression, sexual harassment, and poor or lack of employment opportunities is likely to be negatively affected psychologically and also may behave in an illogical manner due to low self esteem and hatred towards others. Reference List Goddard, R. (2003). Psychological distress and burnout in Australian employment service workers: two years on. Journal of Employment Counseling. Web. Harris, T., and Holdt, J. ( 1997). Insight about Oppression. Web. Jill, S. L. (2006). Sexual Harassment or Consensual Sexual Relations? Implications for Social Work Education. Journal of Social Work Values and Ethics, Volume 3, Number 2. Web. This research paper on Oppression, Sexual Harassment, and Employment was written and submitted by user J0anna to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.