Featured Post

Book Review – Servant Leader

As I began perusing this book I couldn’t help however feel a feeling of history repeating itself. For what reason were the musings an...

Saturday, May 23, 2020

The Analytical Effectiveness Of The Assessment - 935 Words

As I reflect about the various assessments I utilized for my project, I have mixed feelings about the evaluative effectiveness of the assessments. When I began examine Jen’s formal assessments results (such as, Running Records, BY and EY Benchmarks, Sound Identification/Sigh Word Inventory forms), I believed the assessments would accurately demonstrate a positive progress Jen had made during the course of the year. What I discovered was both an intended and unintended consequence of assessment use. On the one hand, I found the assessments to be useful tools to gauge student literacy abilities. On the other hand, I believe that the focus on assessment led to the teacher developing a deficit-mindset with Jen. Often times Jen’s teacher narrowly would focus on Jen’s inability to be at grade-level or lack of drastic improvement. In fact, the only thought Jen’s teacher had was on the fact that Jen did not meet the expected reading level for the end of the year for K-2. I believe if teachers rely too much on assessment scores limits their ability to understand external factors or barriers that influence a child’s literacy. McKenna and Picard (2007) discuss the importance for teachers to view students’ word miscue analysis beyond the checks on paper and formulas. McKenna and Picard caution teachers to avoid focusing on the assessment scores because they believe children reading strategies to decode words or understand a word meaning does not always mean reading proficiency.Show MoreRelatedThe Current Practice Of Classroom Assessment1369 Words   |  6 Pagesteacher to assess student’s skills. The questionnaire provides details about the current practic e of classroom assessment. It was noticed that in Korean middle schools performance based tasks were mainly focused, classroom speaking assessment was mostly conducted in the form of testing using speaking performance tasks to evaluate the topic or follow the education policy of Korea. Assessment practices involve high order thinking and active participation. It includes performance tasks such as oral presentationsRead MoreThe Current Practice Of Classroom Assessment1479 Words   |  6 Pagesits form and meaning depend on the context, the participants, their experiences, the environment and the purpose for speaking† Assessment is generally defined as â€Å"a process of monitoring or keeping track of the learner’s progress† (Rea-Dickins, 2000, p.376). For good assessment, teacher has to be assessment literate means that they should have knowledge about the assessment strategies, techniques and concepts (Rogier, 2014). According to Lee (2010) quantitative method to collect data concerning theRead MoreThe Collegiate Learning Assessment ( Cla )782 Words   |  4 PagesHistory of how instrument developed The Collegiate Learning Assessment (CLA) was created by the Council for Aid to Education (CAE), which was founded in New York in 1952. From its inception until 1989, CAE focused largely on increasing, and tracking, private donations to higher education institutions. Beginning in the eighties and continuing to present day, higher education has been pressured by the public and governmental bodies to provide proof of student learning. Public trust has declined andRead MoreInternal Controls And The Audit Process1708 Words   |  7 Pagesmaintained to ensure their effectiveness. To comply with section 404 Apollo Shoes Inc. has to submit an annual report that details the four following key elements; ï  ¶ Statement of responsibility issued by Apollo’s chief executive officer and the chief financial officer for establishing and maintaining adequate internal control structure and procedures for financial reporting. ï  ¶ A statement identifying the evaluation framework used by management to measure the effectiveness of internal controls overRead MoreAssignment 034 Understand the Needs of Children and Young People Who Are Vulnerable and Experiencing747 Words   |  3 Pagesall the tasks, you will meet the Learning Outcomes and assessment criteria for Unit 034, Understand the Needs of Children and Young People who are Vulnerable and Experiencing Poverty and Disadvantage. Tasks There is one task for this assignment to cover all Learning Outcomes. A Evidence of analytical research; Written report or presentation Assignment coverage Task Task name Learning outcomes covered A A Evidence of analytical research; Written report or presentation 1. UnderstandRead MoreEnergy Star Score879 Words   |  4 Pagesand equipped to meet the needs of high density computing environment that includes all the computing equipment and the cooling mechanism involved to keep it functioning at a high level. The main objective of this rating system is to perform a fair assessment of the energy performance of the data center and compare it to similar establishments, considering the location/climate impact on the performance. The analysis identifies the major drivers of efficiency in a data center and then normalizes thoseRead MoreAn Examination of the Different Possible Microbes Present in the Water System1616 Words   |  6 Pagesprofessional concern about water safety increased. (World Health Organization, nd paraphrased) During the spring of 1994 there was an outbreak of Cryptosporidium in Las Vegas, Nevada and this emphasized the need for a better understanding of the effectiveness of indicators and treatment processes in controlling wat erborne pathogens. (World Health Organization, nd) This is reported to be due to the fact that the outbreaks took place in waters meeting safety standards set out by the traditional indexRead MoreInvestigating The Financial Statements Of A Company1398 Words   |  6 Pagesenvironment with the inclusion of internal control which provides the appropriate basis for risk assessment procedures. It is also specified that auditors are required to have broad understanding concerning the client’s internal control significant to audit, involving strategies and accounting policies they adhere to. Internal control are methods that are implemented by companies to guarantee effectiveness, efficiency and accuracy. Internal controls aim to prevent fraud, reduce errors and identify anyRead MoreAnalytical Procedures – a Powerful Tool for Auditors by David Chow1552 Words   |  7 PagesZone Analytical Procedures – A Powerful Tool for Auditors (Relevant to Paper 8 – Principles of Auditing and Management Information Systems) David Chow FCCA, FCPA, CPA (Practising) Audit tests Auditors normally carry out the following types of audit tests to determine whether financial statements are fairly stated: (i) procedures to obtain an understanding of internal control (ii) tests of controls (iii) substantive tests: †¢ substantive tests of transactions; †¢ analytical procedures;Read MoreEssay on Effective Communication Skills1315 Words   |  6 Pagesdevelopment. The first tool I used to perform my self- assessment was a comprehensive communication evaluation tool developed by IHC Health Services (see Appendix A). I chose this instrument because I wanted to start my assessment by measuring my overall understanding of the communication process. In addition to measuring my understanding of the communication process, the tool also provided me with a measure of my communication effectiveness. The IHC instrument consists of 27 statements. Using

Monday, May 18, 2020

Children Are A Vital Component Of Our Country Essay

Children are a vital component of our country. As the current working class becomes older and retires, these children are the ones who will replace and care for those individuals. Children, as a whole, are a group of individuals who are unable to care for themselves. Since they can and will play a significant role in the way our world will be shaped, it is imperative to look out and care for them. While not everyone has the best interest of children at heart, many programs have been implemented, especially in the United States, to do just that. Molding, shaping, and educating our country’s youth will only benefit the rest of us later on. Throughout class this semester, we have explored a wide array of children’s programs. More specifically, we have discussed home visiting programs, early childhood education programs, and teacher performance pay programs. Throughout this paper, I will explore the efficacy of these programs and draw a conclusion regarding which type of pr ogram is the most and least effective. The most intriguing of these programs, for me, is teacher performance pay. As education is vital to provide to our youth and is imperative for their development and overall success, making sure that the quality of education is high, as well as the resources of staff given to children remains is of utmost importance. In Dee and Wycoff’s article, â€Å"Incentives, Selection, and Teacher Performance Evidence from IMPACT†, they explore whether or not IMPACT, an evaluation systemShow MoreRelatedInternational Relations And American Foreign Policy1320 Words   |  6 Pageshas the reputation to not be trifled with. The concept of International Relations is so much broader than most will ever know and be aware of. It is such a vast field that almost anything can fall under it. However, there are four main qualities of our foreign policy and international relations that define the process, and that is statesmanship, military and war, inter national economic policy, and cultural exchange. These four are the core parts of International Relations and America’s Foreign PolicyRead MoreThe Causes Of Haitis Underdevelopment1613 Words   |  7 Pagesevident that certain countries are not progressing as they are affected by the outcomes of poverty. These countries are more greatly impacted when natural disasters occur as they lack in infrastructure, have weak buildings, crowded population densities and have poor support from the government (Cite 1). In 2010, Haiti experienced an earthquake, leaving the capital, Port au Prince and the surrounding cities devastated. This took the lives of many individuals and shook the country physically and sociallyRead MoreCrime Prevention1330 Words   |  6 Pages9, 2010 Crime Prevention 2 Crime is an ever growing problem in our society. Law enforcement officers put themselves at risk on a daily basis in their quest to apprehend suspects and attempt to deter crime. I will be discussing the components and concepts of crime prevention throughout the course of this essay. Crime prevention is the attempt to deter crime and reduce the victimization of our community resulting in a sense of safety in today’s society. According to the CrimeRead MoreThe Culture Of Media Violence Negatively Affecting Our Youth?1371 Words   |  6 PagesIs The Culture of Media Violence Negatively Affecting Our Youth? Several studies have touched on the possible relationship(s) between adolescent violence and computers and video games. Many social psychologists like, Brad Bushman at Ohio State University, have conduct experiments concluding that violent video games influence youth to become desensitized towards violence in reality, compared to students playing non-violent video games (Vedantam, 2011). On the contrary, studies based on the self-determinationRead MoreMarketing Plan For The Target Corporation1600 Words   |  7 Pagesin 1902. Target’s purpose and beliefs state that, â€Å"We will fulfill the needs and the fuel potential of our guests. That means making Target their preferred shopping destination by delivering outstanding value, continuous innovation and an exceptional guest experience—consistently fulfilling our Expect More. Pay Less. Brand promise†. It is the second leading discount retail store in the country, trailing behind Wal-Mart. The Corporation operates in three segments: U.S Retail, U.S Credit Card and CanadianRead MoreIn Modern Society Fatherhood Should Be Emphasized as Much as Motherhood. Do you Agree or Disagree?1092 Words   |  5 PagesEnormous athletes fulfilled their dream on Olympic games, by devoting their time, energy and attentions to their efforts. Both of which proves that a successful career enable their life to become significant. Nevertheless, some minor behaviors play a vital role in peoples life and enable life to be meaningful. some people with their benevolence insist on donating to charitable organizations to help those people who are homeless and disable. Meanwhile, volunteers serve for local communities so thatRead MoreShould Finance Education Be Mandatory Component of School Program1626 Words   |  7 PagesFinancial education should be mandatory component of the school program. To what extent do you agree or disagree with this statement? Outline. In many countries the discussion about the rising financial problems of young people has been getting more emphasis. Tough some people are voting to integrate financial education as a schooling subject. It is an obvious fact that financial aspects are a major part of daily life, as an adult and even as a young individual. Each and every one of us has to makeRead MoreWhen I Say That Biological Factors Play A Key Role In The1714 Words   |  7 PagesWhen I say that biological factors play a key role in the addiction what I really am referring to are our genes. Our genes are our biological make up that are pre-determined before we are even born. However, no one has ever been born an addict, but there are major indications that say there are certain genes that do make an individual more susceptible. Another thing, just because a person has these genes does not necessarily mean they will become an addict either. Again, there are addicts in thisRead MoreGlobal Pollution And Its E ffects On The Environment1367 Words   |  6 PagesCurrently, the two vital resources for all living species on this planet are continuing to be polluted. Our water and air have become so insufficient that many developing countries around the world are lacking the adequate water to consume and air to breathe. At this rate, if we remain to neglect these issues of contamination, our world will only become barren. On the other hand, there is always a solution to a problem. Despite the serious effects our global pollution has had on not only the environmentRead MoreThe Education System Of Polk County Public Schools1370 Words   |  6 Pagesprefect my craft. Demographics of District Polk county public schools consist of 63 languages spoken, representing 151 countries. Nearly 11,000 students speak Spanish, 720 speak Haitian Creole and 100 speak Arabic language. In this school district 39 percent of students’ ages 0-17 live below the poverty line(â€Å"Diversity Management†, 2012). Unfortunately 19.3 percent of all children in Florida also live below the poverty line. 67 percent of the students enrolled in Polk County Public schools met federal

Tuesday, May 12, 2020

Essay on Dance 101 Study Guide 1 - 5014 Words

1 Lesson 1 Study Guide 1.1 Dancing: Chapter 1: The Power of Dance: This chapter takes a broad look at the relationship between human movement, framed as dance, and important identities such as religion, ethnicity, gender, and social status. While not specifically focused on issues of identity in America, this chapter will provide an important foundation in understanding the broader scope of how dance can be seen as a representation of cultural values, which will underlie the remainder of our coursework. 1.1.1 Before starting this chapter it might be useful for you to write out your definition of dance. Let’s pretend for a moment that aliens landed on earth looking for intelligent life. Obviously they ended up at your apartment and asked†¦show more content†¦Ã¢â‚¬Å"Dance was good for the body and good for the spirit and essential to integrating the two. The natural world pulsed with power; since†¦.the same powers animated the human body, the body could serve as a kind of lever to bring about change in the world † 1.1.15 How did the Ghost Dances begin, what did its practitioners believe dancing the dance would accomplish, and how did the American government react? was a new religious movement incorporated into numerous Native American belief systems.According to the teachings of the Northern Paiute spiritual leader Wovoka (renamed Jack Wilson), proper practice of the dance would reunite the living with the spirits of the 1.2.3=Lesson 1.Resource 2.Question 3 3 dead and bring peace, prosperity, and unity to native peoples throughout the region. Outrage in the eastern United States emerged as the public learned about the events that had transpired. The U.S. government had insisted on numerous occasions that the Native American be pacified. 1.1.16 The Ghost Dance are a form of trance dance. What other religious are listed as performing trance dances? 1.1.17 Trance dancing is believed to bring such benefits as: a. A direct experience and trust in the metaphysical healing powers we all possess b. Healing through the disappearance of lifelong patterns of disease c. An increase in the trust that Sprint is real and not just a concept or dogmatic tradition Is your definition of dance beginning to change? It is slightlyShow MoreRelatedRites Of Passage, Right Or Wrong1720 Words   |  7 Pages Basically, anything meaningful that happens within their tribe such as the birth of a child, the entrance into adulthood, marriage, death, and so on, are all celebrated with the completion of different customs. The celebration of rituals include dances, songs, and other formalities, however groups across the continent also use varying methods of initiation that most commonly include circumcision in both sexes. For decades, people have questioned whether or not this traditional initiation ritualRead MoreAlbert Enstein1246 Words   |  5 PagesGoogle.comIdeal for school and university Maximize your potential with Gmail Space-Time PhysicsOnlySpaceTime.comParticles, fields forces derived from 4 dimensional space-time In 1933, he joined the staff of the newly created Institute for Advanced Study in Princeton, New Jersey. He accepted this position for life, living there until his death. Einstein is probably familiar to most people for his mathematical equation about the nature of energy,  E = MC2. Albert Einstein wrote a paper with a newRead MoreSolution to Ignou Papers2652 Words   |  11 PagesFoundation Course in Humanities and Social Sciences Tutor Marked Assignment (TMA) Course Code: BSHF-101 Assignment Code: BSHF-101/AST/TMA/2013 Total Marks: 100 A. Descriptive Category Questions (DCQ) answer any two in 500 words each: 1. Analyze the evolution of man as a tool making animal. 20 Solution: As said above answer only 2 below are the solved answer ======================================================================= 2. Does the post – Industrial society differ from the Industrial societyRead MoreEssay about Progeria: The Rare Aging Disease2010 Words   |  9 PagesThe chance of having a baby with Progeria is about 1 in 4 – 8 million (â€Å"Progeria 101/FAQ). That means that there are approximately 200-250 people diagnosed with Progeria in the world at any point in time (Progeria 101/FAQ). Sam G. Berns was among that small amount until he passed away early this year, on January 14th, from complications of Progeria at the age of seventeen. He was an intelligent junior who attended Foxboro High School in Foxboro, Massachusetts. During his life, he reached the levelRead MoreThe Pressure of Reducing Weight on Athletes3847 Words   |  15 Pageshas been suggested as an important risk or trigger factor for the development of eating disorders in athletes (Brownell et al., 1987; Sundgot-Borgen, 2004). Wrestlers have been characterized as high-risk athletes for developing eating disorders . A study on wrestlers (Dale Landers, 1999) concluded that although in-season wrestlers are more weight-conscious than non-wrestlers, these feelings and attitudes are transient. It is the authors impression that whether male athletes competing in weight-classRead MoreInvestments Of Education : The Early Years Offer Great Potential2845 Words   |  12 Pagesunderstanding of each other. In this article, K. Davis and A. Frank give us an insight into the diversity that is often lop sighted with the gender and demographics of physical education students in relation to their teachers gender and demographics. Teaching 101 teaches all new teachers that before they can begin their instruction, they must relate to and understand their students. Most teachers find it easy to relate to their students culturally and ethnicity when they are either their own gender or raceRead Morepreschool Essay46149 Words   |  185 PagesInformation Copies of this publication are available for sale from the California Department of Education. For prices and ordering information, please visit the Department Web site at http://www.cde.ca.gov/ re/pn or call the CDE Press Sales Office at 1-800-995-4099. An illustrated Educational Resource Catalog describing publications, videos, and other instructional media available from the Department can be obtained without charge by writing to the CDE Press Sales Office, California Department ofRead MoreHow I Read Music Like A Pro7017 Words   |  29 PagesMusic 101: How to Read Music like a PRO in 24 hours By Jean Rhoda Nambassa Copyright ? 2015 Introduction. Musical notes are a language that has evolved over thousands of years and the notation that we know today, there are more than 300 years. Music notation is a representation of sound by symbols of a simple notation for pitch, length and timing to more advanced features of expression, timbre, and even special effects. This book will show you the basics of reading music, some more advancedRead MoreMandinka Empire21578 Words   |  87 PagesAfrica: the Mandinka Legacy in the New World Schaffer, Matt. History in Africa, Volume 32, 2005, pp. 321-369 (Article) Published by African Studies Association DOI: 10.1353/hia.2005.0021 For additional information about this article http://muse.jhu.edu/journals/hia/summary/v032/32.1schaffer.html Access Provided by your local institution at 03/10/13 1:43PM GMT BOUND TO AFRICA: THE MANDINKA LEGACY IN THE NEW WORLD MATT SCHAFFER I I offer here a theory of â€Å"cultural convergence,† as a corollaryRead MoreSadie Hawkins Day and Valentine Grams18321 Words   |  74 Pagesstudents from Piedmont danced onstage. In previous years, we did a lot of backstage work like making the sets and decorations,† explains Ms. Casiano. After Piedmont’s performance, the other students from schools in the district performed their own dances and displayed their skills. With over 500 people, the L-Building was too small for the show. All the seats were filled and many spectators had to stand on the side. â€Å"The L-Building was too small. The room was packed. Maybe next year we can have two

Wednesday, May 6, 2020

The Effects Of Heavy Alcohol Consumption On Heart Disease

The negative effects of heavy alcohol consumption have been studied extensively, but recent studies have noted that moderate alcohol consumption correlate to positive health effects. However, the methods of comparing a group of moderate drinkers to a group of abstainers in these studies and the resulting observations have been criticized. Critics claim that comparing abstainers with moderate drinkers lead to biased observations that favor the moderate drinkers to appear to have a lower risk of coronary heart disease. Factors that influence this biasness include the underrepresentation of alcoholics in the moderate drinker group, the possibility of abstainers forgoing alcohol consumption due to illness and medication, and differing†¦show more content†¦2003). This result was correlated with all alcoholic drinks including beer, vodka, and liquor (Kenneth et al. 2003). It has been suspected that the components of these drinks, such as the antioxidant and mineral content, are wh at influence this lower risk (reviewed by Arranz et al. 2012). Studies that observe the influence of moderate drinking on the risk of coronary heart disease have been criticized. First, there have been remarks that past studies observing the effects of moderate alcohol consumption on risk for coronary heart disease were not conducted long enough and used a low sample size. Studies that involve alcohol are limited to short term observations due to many factors. Some of these include high cost, inability to conduct a blind test, the need to find a large sample of subjects not on prescription medicine or willing to consume or forgo alcohol for long periods of time, and the possibility that some subjects may abuse alcohol consumption during the study. Another concern about past studies was about the comparison of the risk of coronary heart disease between a group of moderate alcohol drinkers and abstainers. One study observed that alcoholism may be a factor for increased risk of coronary heart disease among Japanese women (Ikehara et al. 2013). Some point out that there is an underrepresentation of alcoholics in the moderate group while the abstainers may include individuals recovering from this addiction. Abstainers may also

Family Free Essays

I live in a large family. There are eight members in it. They are my father, my mother, my grand-father, my grand-mother, myself, my brother and my two sisters. We will write a custom essay sample on Family or any similar topic only for you Order Now The member of my family: The name of my father is Shri Narottam Nayak. He is a farmer. He works in the field. My mother lives inside the house. She cooks food for us. She looks after the household. The names of my two sisters are Jhilli and Milli. They help my mother in her household work. My brother is youner than I. His name is Shri Nabe Kishore Nayak. He reads in Class. VII in our Village M. E. School. I am a student of Class X and I read in the M. S. Academy, Tirtol. The house where I live with my family: The house where we live is made of mud and wattle. The whole structure is supported by the wooden pillars. There are a lot of rooms in my house. These are two sleeping-rooms, one store-room one study, one drawing-room and a kitchen. Outside the rooms there is a cow-shed and a shed for the thrashing horse. There is a very spacious courtyard in my house area. Financial condition: My father earns about four thousand rupees a year from his field. We manage somehow with this small income. My mother is a very careful lady. She takes much care so that no unnecessary wastage is possible in our family. We get milk from our cows. From our garden we get fruits and vegetables. Food and dress habits: Generally, we eat cooked food like rice, dal, curry, fry, toast, roast, milk and tea. My mother likes to eat rice water. Our Tiffin include beaten rice, fried rice, wheat bread, cakes and milk-products. None in my family has taken to any kind of narcotic except my grand father who under necessity takes a little opium everyday in the evening. Our clothing are no better than the common countryside clothing of Orissa. My father and grand-father wear cotton clothes. My mother and grand-mother wear cotton sarees. I put on a half pant and a shirt. My brother also puts on as I do. My sisters put on frocks and pants. Conclusion: The fountain of affection is ever flown in our family. We have pure love and ffection for one another. My mother serves my grand-father and grand mother with full devotion of heart. My grand-father and grand mother are very affectionate people. There is complete accord between my father and mother and among all of us. My father works day and night to maintain our family. He never does anything without consulting my mother, grand mother and grand father. We, the children, are very serviceable to all in my family. We like one another and help one another. My family is no doubt a happy family. How to cite Family, Essays Family Free Essays Nick Vehlewald Mrs. Stotler English 110. 4 17 October 2012 Family Dynamics The way a family works has changed in the last decade or two. We will write a custom essay sample on Family or any similar topic only for you Order Now Back when this generations parents were kids and even when their parents were young, it is very different than young people today. A perfect example would be the television show â€Å"Leave it to Beaver†, which aired in 1957. It was about the Cleavers, an All American Family, trying to keep their youngest son Theodore â€Å"Beaver† out of trouble. He always finds his way into trouble, at the end of the episode his parents always help him by giving him advice an good life lessons. That show represents how families were close and protected each other. Now, in the 21st century, many families and even communities are not as close. There are less family nights, and some kids do not even go to the parents for help or to talk to, and neighborhoods are neither as safe nor a community as they were, where kids will be playing outside and parents don’t have to stress about the kids getting hurt or lost. Kids rely on social media to express their feelings instead of talking to their parents on what is occurring in their life. One of the main reasons of family destruction is divorce. Gathered research from Oregon State University states â€Å"Divorces’ have increased 22% since 1980 in the United States† (23). Children did not have to deal with that in the past generations. That is the most prevalent occurrence in society today. This did not happen before because divorce was not socially acceptable back then. Society used to believe that marriage was permanent and spouses were meant to stay together no matter the reason. The traditional family structure in the US is considered a family support system involving two married individuals providing care and stability for their biological offspring, however this type of family has become less prevalent, and other family forms have become relevant. In the television show â€Å"Leave it to Beaver† every show was family oriented. It was like watching a real family working through the trials and ribulations that every family will go through on a regular basis. What was different about this family than a real family was that everything always ended on a positive note, the mother and father solving or fixing the problem and helping their children. That did not always work in the real life. Sometimes fights will last a couple hours, days or weeks. People watching the show did not understand that concept. They see the Cleavers being able to work out similar problems but in their household it isn’t that easy. So families and most part parents, would get frustrated and think that they are not a well functioning family. â€Å"There are over 4600 traits and in a family, all traits are demonstrated by the family members. Wherever you have chaos, someone else will have order. Wherever you have order, someone else will have chaos† (1). This is just how a family works, you have to deal with each others differences and still love each and every member. Families have big issues with trying to be perfect, but they need to understand that individuals cannot expect their family to act and function like an artificial one. The biggest change in family dynamics in the past decades are, moms used to be at home cooking and cleaning doing the responsibilities around the house. That is not the case any more. Mothers are in the work force, doing their part for the family. â€Å"Employment rate of woman since the 1950’s has risen 74%, for full time jobs, and 29% part time jobs† (1). This was never the case before, it was always the father’s job to work and make the money to provide for the family. It has changed drastically since WWII. â€Å"In a study conducted by the Center for American Progress in 2010, only 27. percent of homes in the US had caregiver. Compared to 1975 where more than half the homes had a care giver†(32). The father figure has been affected so much that there are even stay-at-home dads now, where the mother would work and the father would take care of the domestic duties. Stay-at-home dads are fathers that do not participate in the labor market and raise their children. They are the male equivalent to housewives. This is not as popular in American society. There are estimated 105,000 stay-at-home dads in the US today. He would have been a disgrace to the workingman sixty years ago. The main reason for the advancement of mothers in society was woman’s goals have changed drastically. Shifting from the typical housewife that does the cooking, washing, and cleaning, to powerful women that are standing up for them and joining the male society in working for a living. Since then women have been making there way into the workforce, by proving themselves with valuable resource that will help them in every day life. There are a voluminous amount of jobs that women could do a lot better than a man because of what they know and the experiences they have had. For instance, making clothing, cooking in a restaurant, and money management. Women are changing the workforce, something that know one would have predicted. The men were always know as the breadwinners of the family but women are taking advantage of the women movement to become financially independent. Also others things have occurred in this day that have never been dealt with before. Same sex marriage. This is something know one has seen before or had to deal with in the past decades. The common way was a man marries a woman; they have children and live happily ever after. There was no such thing as gay marriage or partnerships between two men or two women. This is a huge difference then what the generations before us are used to. The changing times are moving to fast for some people and they can not get used to the idea of two men or two woman raising children. This changes the lives of the kids drastically. They grow up thinking that they have two mommies or daddies and it is perfectly ok and normal, but what they do not know is that they are unique. They will grow up and have a whole different perspective on life, from being raised in such a different family life. The kids will be very confused growing up in this world. Seeing all other kids with a mom and a dad and wondering why they are different. The children are discriminated against for having same sex parents. â€Å"Nationally, 66% female couples, 44% males couples live with children under eighteen years of age† (5). America needs to adapt to the changing times and understand it is not going to be the same as it used to be. How to cite Family, Papers

International Marketing Strategy and Development

Question: Discuss about the International Marketing for Strategy and Development. Answer: Introduction: SparkyStay Watches is a privately held start-up organizations that are looking to provide smart watches with advanced technologies for grabbing the major share of the Australian market. SparkyStay Watches is presently looking formulate one prime production unit in the Melbourne area to ensure that the product is available at every part of the country. SparkyStay Watches is sole proprietorship based organization that will look to provide superior quality of smart watches at the cheapest price to grab as much market as possible. In the present time, people are becoming more and more technologically friendly, which is creating major impact on the business perspectives of the gadget provides. Now, increasing desire of the society also has increased the business possibility within the given geographical range. As a result, it has opened windows of opportunity for the small start-up business entities like SparkyStay Watches to implement effective strategies for capturing good proportion of the market. SparkyStay Watches mission is to emerge as one of the fastest growing organizations dealing in the advanced gadget sectors within the Australian market. Although SparkyStay Watches is presently looking to increase its popularity with the advanced type of smart watches within the Australian market. For that reason, SparkyStay Watches will focus on the effective utilization of both online and offline platforms to create desired on the market. In addition, SparkyStay Watches is also looking to expand its product diversifications in the luxury watches department within the next five years to fulfil business aim and objectives in an appropriate manner. Product and service offering: Presently, SparkyStay Watches is focusing on the effective development of smart watches with different digital and sporting characteristics to grab the attention of the customers in a major way. The organization has focused on the developing watches with high durability so that people can able to use it on their lives. Moreover, SparkyStay Watches has also tried to develop watches with water resistance capabilities up to the depth of 100 meters under water. Moreover, SparkyStay Watches have also focused on the development of smart watches with the attributes like smartphones facilities, blood pressure measurement facilities, and voice search facilities so that people can become addicted to the products. Moreover, SparkyStay Watches has also included music player, shopping and flight booking facilities so that people can able to handle their daily attributes. Market analysis: Australian market always is extremely competitive in the advanced technologies gadget sector. For that reason, it is obvious that SparkyStay Watches will have to face extreme level of competition for achieving desired market share. Specifically, SparkyStay Watches will have to deal with major players in the technologies market including Samsung, Microsoft, iPhone, etc to emerge as one of the popular growing organizations in the Australian market. As highlighted by Berthon et al. (2012) sales of electronic gadget products have increased by 47% in Australian market for the past two years. In fact, spending pattern of the Australian people are highlighted the fact that products with higher attributes and low price are becoming very popular. Therefore, it has provided substantial opportunities for the new organizations like SparkyStay Watches to utilize the market trend for the fulfilment of the business objectives. As highlighted by Ferrell and Hartline (2012) sales of smart gadgets will increase by up to 68% by the period of 2020. For that reason, it can be expected that sales volume of smart watches will also increase by huge amount in the coming years. Therefore, it is up to the organizations to plan, develop and execute effective strategies to gain the market share in an appropriate way. Moreover, Armstrong et al. (2012) have mentioned the fact that smart watches are still relatively new product. For that reason, many people do not have proper knowledge regarding the utility factor or usage pattern of the smart watches. However, with time knowledge of the people are expected to increase about the features, utilities and usage pattern of the product, which will increase the popularity in the Australian market. Primary target market: As opined by Chaffey and Ellis-Chadwick (2012) selection of target market is key for creating desired impact on the market. For that reason, organizations need to analyze all the trends and activities of the market in an appropriate way. As mentioned earlier, sales of electronic gadgets like smart watches have increased all over the Australian market. Specifically, products with greater level of features and prices within the reach of the people have created major impact on the market. For that reason, it is necessary for the SparkyStay Watches to focus on formulating low price strategies for creating maximum impact on the market. Moreover, as smart watch segment is primarily captured by top technology organizations of the world, it is essential for SparkyStay Watches to focus on developing effective strategies for the niche market. As highlighted by Fifield (2012) it is next to impossible for any start-up organization to compete with the organizations like Samsung, Apple or Microsof t. For that reason, SparkyStay Watches will have to target people who have limited financial capabilities for purchasing smart devices of Apple or Microsoft. On the other hand, Shih, Chen and Chen (2013) have highlighted the significance of utilizing segmentation technique to target the selected market in an appropriate manner. For that reason, SparkyStay Watches will have to focus on the effective utilization of the democratic, geographic, psychographic segmentation technique for capturing major share of the market. In case of demographic segmentation, SparkyStay Watches will have to target young people or teenagers to increase its popularity in the market (Sharma 2013). In addition, the organization will also provide specific attention for the senior citizen, as it have some specific health features like blood pressure measurement tools, amount of energy consumed and burned etc. Now, in case of geographical segment, SparkyStay Watches will focus on the entire Australian market to develop desired amount of popularity. However, it will primarily target the rural areas or the geographical region where people with limited financial capabili ties lives. However, it will also target major cities of Australia to increase the level of acceptance and popularity among the Australian people. As per the article by Popkova et al. (2013), proper understanding of values, culture, believes and ethics of the target market is also necessary for the successful fulfilment of the business objectives. For that reason, SparkyStay Watches will have to focus on the development of such strategies that can easily goes with the culture of the market. Furthermore, Gilligan and Hird (2012) have highlighted the fact that proper utilization of service quality is also necessary for enhancing the satisfaction level of the customers. Many prime organizations are recently facing challenges associated with the provided quality of services to the customers. For that reason, it has created a window of opportunity for start-up organizations to target effective enhancement of provided quality of services for fulfilling all the business objectives in an ap propriate manner. Marketing strategies: As per the article by Gilligan and Hird (2012) proper utilization of marketing strategy is crucial for creating desired level of impact on the market. Particularly, for the upscale markets, effective utilization of promotional strategies can actually help organizations to gain competitive advantage in the market. Now, as SparkyStay Watches is looking to conduct business in extremely competitive business segment, it will have to focus on the utilization of aggressive promotional technique. For that reason, it will have to target different promotional tools like televisions and radio to provide information to the targeted customers in an appropriate manner. Furthermore, SparkyStay Watches will have to consider increasing popularity of internet platforms including the development of authentic websites, social media pages, etc. As highlighted by Fahy and Jobber (2012) social media platforms can help business entities to provide information to the entire world market. Therefore, SparkySta y Watches will have to focus on the effective utilization of all popular social media platforms including Facebook, Twitter, Instagram, MySpace and LinkedIn to have major impact on the market. In addition, marketing strategies of SparkyStay Watches will have to focus on the effective utilization of different promotional and service offers to the potential customers, as it can increase the desire level in a major way. For instance, SparkyStay Watches will focus on provide two years of warranty for the smart watches to develop the trust level in an effective way (Maple 2013). Furthermore, SparkyStay Watches will also try to provide complete services within 24 hours to enhance the satisfaction level in an appropriate manner. Moreover, SparkyStay Watches will utilize low pricing as the significant component of the initiated marketing strategy to grab the attention of the customers. For that reason, SparkyStay Watches will focus on the display and face-to-face advertisement technique for gaining competitive advantage in the market. In case of face-to-face marketing technique, prime focus will be provided on enhancing the knowledge level regarding the product features, price lev el, warranty period so that it can able to grab the attention of the customers in an appropriate way. On the other hand, SparkyStay Watches also focused on the development of the retail store in different areas of Australian market to ensure people do not have struggle too much on the accessing the products on the organization. In addition, SparkyStay Watches would also focuses on providing special additional benefits for the returning customers to create positive impact on the loyalty perspective (Kotler and Armstrong 2013). In addition, marketing strategy of SparkyStay Watches will also focus on the effective utilization of the customers feedback to understand the necessary changes that have to be implemented in an appropriate manner. On the other hand, effective utilization of customer feedback can actually allow organizations to formulate unique strategies that can create maximum impact on the market. Furthermore, SparkyStay Watches will also focus on the effective utilization of personal selling approach for the successful fulfilment of the business objectives (Hollensen 2015). For that reason, SparkyStay Watches will try to utilize personalize emails, messages and fax for the providing information to the customers. It has been assessed that effective utilization of personalize message can help to develop bonding among the customers, which will also help to fulfil the business objectives in an appropriate way. However, SparkyStay Watches will have to consider different risk factors associated with the market. For instance, SparkyStay Watches has to face huge amount of challenges from the top players to sale smart watches in the Australian market. As prime organizations have already developed their brand value in the global market, it will always have the upper hand (Lin, Li and You 2012). Furthermore, changing needs and requirements of the customers can also create huge amount of threat factor for the start-up organization to run its business effectively in the market. Changing needs require change in the product feature, which will eventually increase the required investment from the company perspective. Moreover, as SparkyStay Watches is looking to utilize aggressive marketing technique, it will have to take huge amount risk to conduct the business in an appropriate manner. Aggressive marketing require huge investment that eventually increases the overall cost of the organization. References: Armstrong, G., Kotler, P., Harker, M. and Brennan, R., 2012.Marketing: an introduction. Pearson Prentice-Hall, London. Berthon, P.R., Pitt, L.F., Plangger, K. and Shapiro, D., 2012. Marketing meets Web 2.0, social media, and creative consumers: Implications for international marketing strategy.Business horizons,55(3), pp.261-271. Chaffey, D. and Ellis-Chadwick, F., 2012.Digital marketing. Pearson Higher Ed. Fahy, J. and Jobber, D., 2012.Foundations of marketing. McGraw-Hill Education. Ferrell, O.C. and Hartline, M., 2012.Marketing strategy, text and cases. Nelson Education. Fifield, P., 2012.Marketing strategy. Routledge. Gilligan, C. and Hird, M., 2012.International marketing: strategy and management(Vol. 17). Routledge. Hollensen, S., 2015.Marketing management: A relationship approach. Pearson Education. Kotler, P. and Armstrong, G., 2013.Principles of marketing 15th global edition. Pearson. Lin, S.J., Li, C.H. and You, C.S., 2012. Consumer behavior and perception of marketing strategy for amusement parks: A case study of Taiwan.African Journal of Business Management,6(14), p.4795. Maple, P., 2013.Marketing Strategy. Directory of Social Change. Morgan, N.A., 2012. Marketing and business performance.Journal of the Academy of Marketing Science,40(1), pp.102-119. Popkova, E.G., Morkovina, S.S., Patsyuk, E.V., Panyavina, E.A. and Popov, E.V., 2013. Marketing strategy of overcoming of lag in development of economic systems.World Applied Sciences Journal,5(1), pp.591-595. Sharma, N., 2013. Marketing Strategy on different stages PLC and its marketing implications on FMCG products.International Journal of Marketing, Financial Services Management Research,2(3), pp.121-136. Sheth, J.N. and Sisodia, R.S., 2015.Does marketing need reform?: Fresh perspectives on the future. Routledge. Shih, B.Y., Chen, C.Y. and Chen, Z.S., 2013. An empirical study of an internet marketing strategy for search engine optimization.Human Factors and Ergonomics in Manufacturing Service Industries,23(6), pp.528-540.

Friday, May 1, 2020

Concept of Prudence and its Re Inclusion in the Conceptual Framework

Question: Discuss about the Concept of Prudence and its Re Inclusion in the Conceptual Framework of Accounting. Answer: Introduction Conceptual framework of accounting is the structure which describes the aim and the purpose of maintaining the financial statements and defines the concepts for making general purpose financial statements. It majorly deals with how the assets and liabilities of the company will be measured in correct and fair manner and simultaneously prescribes the norms and principles for recognizing the expenses and incomes and the presentation thereof. The conceptual framework further details that the company following the framework has to comply with the requirements of the accounting standards, auditing and assurance standards and other provisions of the laws applicable for the time being in force. The major objective of the report is to lay down the importance of conceptual framework of accounting and in what ways the same has been considered useful by nit only the users of the financial statements but also the persons concerned with accounting of the company and also with the personnel engaged with those charged with Governance. The second major aim is to provide the meaning and definition of the concept of prudence. The historical background of the concept of prudence has been explained and it has been detailed as to why the concept of prudence has been again included in the conceptual framework of accounting. In order to complete the study in the useful and complete manner for the users of the financial statements the company of Australia has been chosen namely Wesfarmers Limited. The company is registered in Australia and is listed in Australia Stock Exchange and is regarded as the one of top 25 of companies listed in the Australia Stock Exchange. The annual report of the company for the year ending June two thousand and sixteen has been analyzed in detail in regard to the defined parameters like remuneration report, property plant and equipment, etc and checked whether the company has complied with the conceptual framework as laid down or not. At the end the report has been concluded and the proper recommendation is made for the users. Conceptual Framework To start any kind of work, the plan or lay out is required so that all the efforts can be allocated and directed to one goal which will be the successful completion of the work. If no framework or structure is defined then the workers involved in completion of the work will end up with so many confusions and resulting thereby zero results or it may be done in haphazard way which will never provide the useful information to the users of the work so done. Similarly in case of accounting framework is required before proceeding for any accounting work. This framework has been commonly known as the conceptual framework of accounting. The conceptual framework of accounting envisages that the accounting so made and the financial statements so prepared out of it shall reflect three characteristics which are as follows (Anastasia, 2015 and Capital Markets Advisory Committee Meeting, 2013): The financial statements so prepared shall be represented to the users of the financial statements in the faithful manner which signifies that the financial statements shall be free from any type of error and also shall be unbiased and without service the interest of any person. The financial statements so prepared shall provide all the information that will be helpful for the users of the financial statements to understand and make maximum use of it and thus the financial statements shall be relevant to the users of the financial statements The financial statements so prepared shall be provide the information in such a manner that which encompasses the reliability of the financial statements and information thereon and on which the users can take the more effective and efficient decision (IASB, 2010 and Weiss, 2014) In this way the conceptual framework of accounting entails that the financial statements so prepared shall represent the status of affairs of the company and financial performance in the faithful manner, shall be relevant for users and reliable enough to support their decisions. It provides the objectives and ways as to how the assets and liabilities will measured and how the income and expenses will be recognized in the financial statements of the company. Inclusion of Prudence in Conceptual Farmework Prudence in the common parlance means the act of being caution. The concept of prudence has gained the importance since its inception. It was first included in the year of nineteen hundred and eighty nine in the regulatory framework of accounting. In this framework it is defined as the level of caution that has been exercised in making the reliable estimates under the conditions of uncertainty in the manner which leads to the understatement of assets and income. The said definition the concept of prudence has been criticized in the very well manner. Critiques argued that the concept has referred only for the understatement of assets and incomes and have not talked for the liabilities and expenses. In the year of two thousand and ten, the concept of prudence has been expelled from the framework by stating that the prudence concept is not in compliance with the International accounting standards framework and thus will not be able to provide the good quality financial statements to the users of the financial statements. It has been argued that if the financial statements are imprudent then it will defeat the purpose of conceptual framework of accounting of having the financial statements in the neutral manner. In the year of two thousand and fifteen the concept of prudence in again included and is referred to as the re inclusion of the concept of prudence in the conceptual framework of accounting (Cooper, 2015). In this conceptual framework it is laid down that the prudence means to ensure that there is no overstatement of asset or income and understatement of liabilities or expenses. In other words it states that the amount shall be booked in anticipation for losses and expenses but no amount shall be set for profits or gains and incomes. Thus, now the definition facilitates the providing of good quality financial statements to user of the financial statements and thats why the same has been re included in the conceptual framework. Annual Report Analysis In order to facilitate the analysis of the conceptual framework of accounting coupled with prudence, company of Australia has been chosen namely Wesfarmers Limited. It is registered and listed in the Australia Stock Exchange. The company is engaged in the business of selling all the products that are required in daily routine life and thus have the chain of departmental stores in Australia and across other countries including New Zealand. The analyses have been made with annual report of the company for the year ending 2016: Report of Remuneration: The Company has introduced the framework for remuneration of the executives in the way which focuses on having the performance culture in an organization and very importantly link the payment made to the executives on the basis of the achievement of the organizational goals and objectives. The company has divided the remuneration in three parts fixed annual remuneration, short term incentive and long term incentive. For group managing directors fixed annual remuneration is 34%, short term incentive is 33% and long term incentive is 33% of the total remuneration (Annual Report, 2016). It reveals that the major part of the remuneration is based on the risk which is associated with the achievement of the companys objectives and the goals. The committee has also laid down the four guiding principles of the same. This risk based remuneration can lead to adoption of the manipulated practices which can show that the goals have been achieved and hence remuneration may be paid with higher rates. Inventories The inventory have been stated at the lower of the cost or net realizable value at the year end and have been bifurcated the inventory in three parts raw material, work in progress and finished goods. Thus, the amount of inventories is not more than their cost or net realizable value. Accounts Receivables The account receivables includes trade receivables, advances and all loans advanced during the course of business. These accounts receivable are recognized on the basis of fair value and subsequently valued at amortized cost using the effective interest rate method and more importantly these receivables are checked for impairment at the end of every year and are impaired and shown at carrying cost. It implies that the accounts receivables neither more understated nor overstated. Property, Plant and Equipment The property plant and equipment have been measured at cost of asset loess the amount set aside for depreciation and amount pertaining to the impairment loss. Depreciation has been calculated using the straight line method and that too in accordance with the estimated useful life of an asset. At the end of every year the company revises the useful life of an asset and there are the chances that the depreciation expense may be taken at lower value and thus affecting the profit. Intangible Assets Initially they are recognized at the cost or the excess amount paid on business combination in case of goodwill and subsequently recognized at cost after amortization and impairment. The assets with definite lives like software have been amortized at straight line method depending on the useful lives of that asset. It reveals that the intangible assets including the goodwill have not been overstated. Conclusion The report has served with the understanding of the conceptual framework of accounting and the reason has been explained why the concept of prudence have an important role in the framework and why the same have been included in the conceptual framework. With the analysis of the annual report of Wesfarmers Limited, more insights have been given where the chances of hurting the conceptual framework and prudence may arise. It is concluded that in order to have high remuneration the KMP may get involve him in mal practices. Thus, to conclude, in the conceptual framework of accounting prudence is very essential. It is to recommend that the prudence shall be the part of the conceptual framework of accounting otherwise the financial statements will not reflect neutrality References Anastasia, (2015), Financial Statement Analysis : An Introduction available on https://www.cleverism.com/financial-statement-analysis-introduction/ accessed on 30-04-2017. Capital Markets Advisory Committee Meeting, (2013), Conceptual Framework available on https://www.ifrs.org/Meetings/MeetingDocs/Other%20Meeting/2013/March/AP%203%20conceptual%20framework.pdf accessed on 30-04-2017. Cooper S, (2015), A Tale of Prudence, available on https://www.ifrs.org/Investor-resources/Investor-perspectives-2/Documents/Prudence_Investor-Perspective_Conceptual-FW.PDF accessed on 30-04-2017. International Accounting Standards Board, (2010), Conceptual Framework for Financial Reporting 2010 , pages 16-21 Wesfarmers Limited Official Website, Annual Report 2016 available on https://www.wesfarmers.com.au/ accessed on 30-04-2017. Weiss D, (2014), Faithful Representation available on https://bschool.huji.ac.il/.upload/Seminars/Faithful%20Representation%20October%202014.pdf accessed on 30-04-2017..