The Role Of Playing for Children Essay Example | Topics and Well Written Essays - 2000 words

The Role Of Playing for Children - Essay Example There were 15 guys and we all had to have one game plan rather than each of us wanting different things. Although we were young and didn’t want to follow orders from one person we knew that it was the right thing to do. We had a leader and knew that respecting him was important to our success as a group. If we each chose our own path and didn’t listen to our coach we would fail and therefore let down a group of 14 guys who all listened to the coach. We didn’t always agree with our coach or think he was making the best decisions but we had to trust that he knew what he was doing and making the best decisions for our team. There was no room for joking around when we were practicing and this taught us to be mature and serious when we had goals to accomplish. We also believed in each other and our potential if we practiced hard and went over plays until they seemed to run as smoothly as possible. We put in extra time after dark to make sure that when we played in the big game Friday night we wouldn’t mess up that play. Down the road, in a work environment, there will be a boss who wants you to be a team player and be willing to put in the extra time, just like that football team. Just from playing football in high school there was a value instilled in me to play a team and know who leads and to respect that person. You cannot always take charge and run everything but in time if you do a good job in your position you have the opportunity to move up into higher positions. I fully believe that having kids in sports will help them to succeed later in life. Prompt 2: There is obviously debate on whether children receive better care if their parents work during the day or not and how this attention or lack of attention changes the child. A child may react in different ways to getting more attention and may get to be more involved with their parents staying at home with them.  Ã‚  

Analyze the influences of internal politics in desired career path in Essay

Analyze the influences of internal politics in desired career path in criminal justice - Essay Example The only possible report to gather from jail, courtrooms and detectives will come from males. This will make the crime investigation findings biased. Second, the sheriff’s office does not have a crime scene department or even a trained person in the crime scene. This will affect the investigations since there is no one to combine forces with in the investigations. According to Braswell, 2008, since there is no crime scene unit, the findings from the investigations might look irrelevant to the office because even after the findings, there is no department that will seem interested with the findings. As an investigator, it is good to attend crime scene education training in order to work efficiently (Braswell, 2008). In the sheriff’s office, there is no one who attends continuing education training on crime scene investigation. This will affect the investigations since there will be no morale from coworkers to enhance crime scene investigation. Finally, for crime scene in vestigation to be successful there must be modern equipments to support the investigation (Braswell, 2008). In the sheriff’s office, there are no modern equipments supporting these investigations. This will influence the effectiveness of the investigations carried

The 1906 landslide victory Essay Example for Free

The 1906 landslide victory Essay To what extent is it fair to conclude that it was Conservative/Unionist failings that led to the 1906 landslide victory? Within the last 20 years being dominated by the conservative party, perhaps it is possible to assume that soon there would be a reverse in conservative fortunes. This could come from a liberal comeback or another party finding their feet in parliament. As we know it was the Liberals aiming their ascendancy again to win a landslide victory in 1906. However, external factors cannot entirely be attributed to the conservative downfall as it came in a landslide defeat. In answering this question I will look at the inefficiencies and limitations of the conservative party, whilst also considering the actions and decisions of the other parties. It is fair to say that the conservatives would have found it difficult to gain any more votes than they already had received form previous elections, and that their goals were mainly consolidation of their position. This landslide in 1906 shows that the conservative objections were failed to be adhered to. Therefore in answering this question the first aspect to look at is the conservative parties own limitations. Many of the problems that the conservatives had to face were them always seeming to have an ineffectual leader, Arthur Balfour. At first it would to be believed that he might become a good leader as he had brains, courage, vision and that he was also a well respected man in the commons. Balfour disliked democracies like his uncle Salisbury, yet in that he never took it seriously. Balfour became too cerebral and too uninvolved, and in his eyes, the Tories were an instrument for solving the nations problems. He saw that Britain was in a state of decline on the international front, with the economic growth saturating alongside productivity. Thus, defense of the empire was required in order to make Britain more competitive and Chamberlain was particularly devoted tot this. It has to be said that it was the combination of Chamberlains response and Balfour letting him enact his response that became a major reason behind the conservative defeat in the 1906 elections. The conservatives foreign policy was also very poor, as it was the Liberals in 1886 with the problems involving Irish home rule. Between the two men, the party collapsed from Salisburys secure and dominant party, to eventually ruins. Balfour was also costly about reform, and it was the poorly orchestrated social reform that seemed to lead to the dissatisfaction of certain social groups that had been formally enlightened by the conservatives. An example of this is the 1902 Education Act, which eventually ended up in a political disaster. In order to achieve national greatness and efficiency it was believed at the time that it was education that held the key, and that if education didnt become a prominent feature of party policies Britain would fall behind other major countries. Therefore no wonder that Balfour and Devonshire both co-operated to forward the education act of 1902. Embitterment reached its peaks in the summer of 1906 with Dr. Clifford, who started upon orchestrating a campaign against education reform. This became the beginning of the non-conformist revolt. Other reforms agitated the non-conformists groups, two years later with the enactment of the 1904 Licensing Act, which made provision for closure of republic houses but also compensated those who had lost trade by a levy on those remaining. With Balfours inability to reform he had two major instances in the public spotlight, which completely tarnished the partys reputation with hem showing complete insensitivity towards the public opinion. Balfour mistake on the domestic front with him totally comprehending the trade unions agitation that arose form a series of judgments in the late 1890s (Taff Vale). In contrast with Disraeli in the 1870s he made no effort to halt the pressure groups. Balfours main concerns were with the foreign policy and maintaining of the empire, which in effect would enhance Britains position. Another major mistake that Balfour made was the damage from the Boer War in South Africa. Alfred Miller concerned about the war asked for the importation of Chinese workers, these workers would work in the gold mines of the Rand. Initially Chamberlain who obviously recognized the importance of public opinion vetoed the request, however the board sanctioned the request later in 1903. This proved to be a mistake with a wave of protest all over Britain, mainly die to the people becoming more aware of human rights. The outcry came form the conscience as the Chinese workers had to work in poor conditions in the most small and dangerous areas. Balfour could have rejected the idea, however to him the plan was effective and practical. On the 15th May 1903, Birmingham, Chamberlain declared his faith in imperial preference as he proposed to abandon free trade which had become a way of British life for fifty years. He believed that a system of duties would tie the overall empire together, raise revenue for social reform and protect British industry. The war on the Tariffs had started with Chamberlain seeing this move a way of solving the nations problems whilst giving him individual gains, such as him being in the spotlight after fading with the climax of the Boer War. In July 1903 an outraged group of unionists began to set a Free Food League, and thus Balfour faced an extremely dangerous position. Bitter quarrels were beginning to form between those who endorsed free trade and those who were tariff reformers. Another massive blow to the conservative party under the controversies of tariff reform was the loss of Winston Churchill, who publicly showed the necks of the liberals, tariff reform became a rallying cry for conservatives and an electoral liability. The protection of men and women meant less food for the people, whilst the fre trade stood for prosperity and cheap food. Chamberlains reform, was admittedly unfortunate to coincide with economic revival, yet this fear of expensive food created a retaliation in the country and I believe this was the major mistake made by the party, which ultimately produced a swing against them of devastating proportion in what is know seen as the landslide victory of 1906. Chamberlain and Balfour both seemed to have the inabilities to appease all social groups and this was made worse with their ineffective social reform, inability to understand public opinion and their constant focus upon solving the nations problem. This all contributed to the declining conservative support. The views that I have just made are the conservatives mistakes that led to the landslide victory, yet the Liberal party after Gladstone was undertaking changes. These changes were apparent in their organization and ideology and thus by the early 1900s it was ready again to challenge the conservatives through the electoral system. The year 1902 was a decisive year for the liberals fortunes. Initially, the liberals looked set to divide further into factions as Roseberys ascendancy had culminated in him leading a pressure group within the party as a president of the new liberal league. The group name was Schism which included the prominent figures such as Grey, Fowler and Asquith. The group however began to fade away. The education Act set up by the conservatives gave the Liberals a chance to reform and unite and rally to the non-conformist cause. The Liberal politicians now had something to pick up on, and hostility to rate support fir church schools and the abolition of the non-conformist dominated school boards was a perfect issue. By-elections immediately swung against the Tories, as the Liberals won in Bury and Leeds by July. In 1903 Chamberlain had begun his infamous tariff reform campaign and presented the Liberals with an absolutely perfect issue in which they could protest against. The Liberal propaganda, machine had got in motion with the main liberal highlight big Liberal Loaf against the small Tory loaf. Asquith began to emerge as a leading protagonist in the issue, and was a thorn in Chamberlains side. Through the campaign the liberals were winning back votes form the working class as the liberals played upon the fact that the tariffs were being enacted at the expense of the masses who have to pay for them. This then led to more places falling under the Liberal grasp like Lancashire. Even new support groups were being encouraged, as the National League of Young Liberals was set up in 1903 and had 300 branches by 1906. Gladstones achievements as an organizer meant a fall in the number of unionist candidates. The splitting of the progressive vote had clearly rebounded to the unionist advantage, highlighted in the unionist dominance at Barnard castle in 1903. The eventual agreement was signed in September 1903 with the main gist being that Labour would get a free run in some forty to fifty unionist seats in return for backing the Liberals elsewhere. The results of the 1906 elections were paramount to the pact made by the two parties, as the benefits affected both. Indeed the LRC and the Liberals were able to concentrate upon capitalizing on the new upshot of working class consciousness, which was shown in essence at the retaliation against the war fought for the rich capitalists of the Rand, the money making schemes of Chamberlain, the contemptuous nature against Labour with the enslavement of Chinese workers and the refusal to reverse the Taff Vale judgment. The reform issue was the final fault of the conservatives for the Liberals to pose the question. The 1906 elections was a disaster for Unionists whereas the liberals consolidate their strongholds whilst gaining in Lancashire, London and the southeast. In conclusion I believe that it was mainly due to the conservative failings that led to the 1906 landslide elections. The Tory party was headed by two main figures, Balfour and Chamberlain who brought the party to ruins preceding the rise in liberal fortunes headed by Salisbury. The liberal propaganda machine helped to put the conservatives to rest whilst they continued their uprising. The Liberal united around the conservative failings and this proved to be a force for both non-conformity and the working class.

Financial Accounting Standards Board Framework Analysis

Financial Accounting Standards Board Framework Analysis Introduction The accounting conceptual framework has been criticized for not providing an adequate basis for standard setting. This inadequacy is evidenced through the FASBs standards becoming more and more rule-based. Nevertheless, no empirical evidence has been gathered to support the criticisms of the conceptual framework. We analyzed the five qualitative characteristics of accounting information from the conceptual framework in conjunction with an individuals intention to use/rely on financial statements. Using structural equation modeling, we found that only one qualitative characteristic, reliability, affected a persons intention to use financial statements. Additionally, it appears that the greatest factor that influences whether an individual rely on financial statements is their familiarity with accounting. Based on our findings, it appears that not only does the conceptual framework need to be altered, but it also needs to be changed to help create principle-based accounting standards t hat are useful to all people, regardless of their background. The Financial Accounting Standards Board (FASB) has been criticized for not requiring firms to report information that is interpretable and useful for financial statements users (CICA, 1980). The FASBs conceptual framework is the core in which all accounting standards are derived. Therefore, the accounting conceptual framework must embody a set of qualitative characteristics that ensure financial reporting provides users of financial statements with adequate information for decision making. The U.S. financial accounting conceptual framework was established between late 1970s and early 1980s. Statement of Financial Accounting Concepts (SFAC) No. 2 (1980) indicates that there are five main qualitative characteristics of accounting information; understandability, relevance, reliability, comparability, and consistency. Nature and Purpose of the Conceptual Framework The conceptual framework was formed with the intention of providing the backbone for principle-based accounting standards (Nobes, 2005). However, the Securities and Exchange Commission (SEC) has recently criticized the accounting standards setting board for becoming overly rules-based, which paves the way for the structuring of transactions in the companys favor (SEC 108(d)). Critics of the framework have stressed that the move towards rule-based standards are a consequence of inadequacies in the accounting conceptual foundation. Nobes (2005) argues that the need for rule-based accounting standards is a direct result of the FASB trying to force a fit between standards and a conceptual framework that is not fully developed. A coherent and strong conceptual framework is vital for the development of principle-based accounting standards and the progression towards convergence in international accounting standards. However, researchers are unaware of any empirical evidence that supports the criticisms of the current conceptual framework. Additionally, none of the critics have looked at the conceptual framework from the most important viewpoint, the users perspective. Therefore, the purpose of this paper is to empirically analyze the adequacy of the conceptual framework, from a users perspective, in relation to an individuals reliance on financial statements for decision making. We developed a survey instrument to analyze an individuals intention to rely on financial statements using Ajzens (1991) Theory of Planned Behavior. We found that the reliability characteristic of the conceptual framework represented the only significant dimension of a persons attitude affecting their intention to rely on financial statements. However, the understandability characteristic was approaching significance. Within the context of the theory of planned behavior, social pressures was not significant influence on the intention to use/rely on financial statements, yet familiarity with accounting was found to significantly influence intention. The conceptual framework and potential financial statement users intentions can be analyzed within the context of Ajzens (1991) Theory of Planned Behavior. Ajzen (1991) indicates that empirical evidence suggests that we can determine an individuals intention to perform a behavior through analyzing their attitude, subjective norms, and perceived behavioral control. Within this perspective, we adapted Ajzens (1991) theory of planned behavior to an individuals propensity to rely on accounting financial statements. The purpose of this study was to provide an empirical analysis to the criticism against the FASBs conceptual framework. Our overall results suggest that the current conceptual framework does not adequately align the objectives of financing reporting with the users of financial statements. Nevertheless, available findings have some interesting implications for the conceptual framework and future standard setting. Reliability is the only qualitative characteristic that has a positive statistical significant relationship with intention. The accounting profession is facing a choice between reliability and relevance in financial reporting, as there is an inherent trade-off between reliability and relevance (Paton and Littleton, 1940; Vatter, 1947). Reliable information possesses the characteristic of objectivity and verifiability, which is associated with historical cost accounting. Relevance, on the other hand, pertains to any information that will influence the users financial decision. Many times the most relevant information is often current or prospective in nature. Thus, we cannot have accounting information that maximizes the characteristics of both relevant and reliable because relevant information is not always verifiable. We would have expected to see relevance as a significant factor in users intention to use financial statements since the recent accounting standards have moved toward fair value accounting measures, which are considered to be more relevant than reliable information (Ciesielski Weirich, 2006). However, our results show that reliability is a significant factor. The current accounting curriculum could be the cause of our results since it is rooted in Paton and Littletons historical cost approach, which focuses on reliability of information. In the context of the Theory of Planned Behavior, we found that familiarity to be a statistically significant factor to an individuals intention to use financial statements. Thus, as an individual becomes more familiar with financial statements, he or she is more likely to have the intention to use or rely on them when making decision. An ANOVA analysis provides further support for this as it indicates that intention to use or rely on financial statements is significantly different between accounting majors and non-accounting majors. This provides evidence that accounting could be becoming too difficult for individuals who are not proficient in accounting to understand. It appears that the movement towards rule-based accounting standards could be a contributing cause of this disparity in intention. That is, the accounting standards have become so technical upon their execution that the average reader of accounting can no longer discern the main objective of each financial statement element. This finding is troubling to accounting since it contradicts the primary objective of accounting, which is to provide useful accounting information for decision making. Accounting information should be useful for all people who want to use it rather than only being useful to those who understand it. Additionally, under no circumstances, should accounting information provide an advantage to individuals who happen to be experts within the field. Accounting should be a tool and not a barrier At the-present, the accounting profession is grappling with a problem, which it has identified as the need for a conceptual framework of accounting. This framework has been painstakingly developed over centuries, and it is merely the professions task to fine tune the existing conceptual framework because of the need for continual development due to changing conditions. This conceptual framework has never been laid out in explicit terms; consequently, it is continually overlooked. A conceptual framework has been described as a constitution, a coherent system of interrelated objectives and fundamentals that can lead to consistent standards and that prescribes the nature, function, and limits of financial accounting and financial statements. For many accountants, the conceptual framework project is difficult to come to grips with because the subject matter is abstract and accountants are accustomed to dealing with specific problems. In resolving those problems, accountants may unconsciously rely on their own conceptual frameworks, but CPAs have not previously been called on to spell out their frameworks in systematic, cohesive fashion so that others can understand and evaluate them. It is essential that a framework be expressly established so that the FASB and those evaluating its standards are basing their judgments on the same set of objectives and concepts. An expressly established framework is also essential for preparers and auditors to make decisions about accounting issues that are not specifically covered by FASB standards or other authoritative literature. It is considered that if the conceptual framework makes sense and leads to relevant information, and if financial statement users make the necessary effort to fully understand it, their confidence in financial statements and their ability to use them effectively will also be enhanced. No one who supports the establishment of a conceptual framework should be laboring under the illusion that such a framework will automatically lead to a single definitive answer to every specific financial accounting problem. A conceptual framework can only provide guidance in identifying the relevant factors to be considered by standard setters and managers and auditors in making the judgments that are inevitable in financial reporting decisions. A Classical Model of Accounting: The Framework Expanded Historically, the particularized information, which constituted the emergence of accounting, was embedded in a framework for control of human behavior. With the advent of exchange replacing a sustenance society, and with exchange ultimately producing a private economy, accounting derived its second, and in modern times considered its most important, function as a planning instrument. The classical model simply states that behavioral patterns do exist in the structural development of accounting; that is, given a stimulus there will be a response which is direct reaction (an expected reaction) to that stimulus. One can relate this model to the classical model in economics, in which supply and demand for a commodity react in an expected manner due to a change in price. Figure 3 is a geometric illustration of the classical model. The special features of the model are: (a) Stimulus (S) = Demand; Response (R) = Supply (b) Equilibrium (E) = Stimulus = Response (c) Environmental Condition (EC) = Price (d) Accounting Concept (AC) = Product A Test of the Validity of the Model If the classical model does exist in accounting, the historical observations (see table I) should then bear testimony to its existence. The evidence to support this model is purely historical. However, no parallel should be drawn between this thesis (stimulus/Response) and Toynbees (1946, 88) line of inquiry: Can we say that the stimulus towards civilization grows positively stronger in proportion as the environment grows more difficult? Consequently, the criticism directed at his work should not be considered even remotely as applicable to this inquiry (Walsh 1951, 164-169).On the other hand, only in the extreme can the accusation leveled at Kuhn [1962] be directed here, that the conceptual framework (classical model of accounting) as presented may subsume too many possibilities under a single formula (Buchner 1966, 137). More appropriately, this study is undertaken along the lines suggested by Einthoven (1973, 21): Accounting has passed through many stages: These phases have been l argely the responses to economic and social environments. Accounting has adapted itself in the past fairly well to the changing demands of society. Therefore, the history of commerce, industry and government is reflected to a large extent in the history of accounting. What is of paramount importance is to realize that accounting, if it is to play a useful and effective role in society, must not pursue independent goals. It must continue to serve the objectives of its economic environment. The historical record in this connection is very encouraging. Although accounting generally has responded to the needs of its surroundings, at times it has appeared to be out of touch with them. The purpose of this line of inquiry is to put into perspective concepts which have emerged out of certain historical events. (In this treatise, accounting concepts are considered to be interlocking with accounting measurement and communication processes; thus, whenever the term concept is used herein, it is to be understood that accounting measurement and communication processes are subsumed under this heading.) These concepts collectively constitute, or at least suggest, a conceptual framework of accounting. The classical model is postulated as follows: For any given environmental state, there is a given response function which maximizes the prevailing socio-economic objective function. This response function cannot precede the environmental stimulus but is predicated upon it; when such response function is suboptimal, the then existing objective function will not be maximized. In a dysfunctional state, a state in which environmental stimulus is at a low level a level below pre-existing environmental stimuli, disequilibrium would ensue. In any given environment, the warranted response may be greater or less than the natural or actual response. When environmental stimuli cease to evoke response, then the socio-economic climate will be characterized by stagnation as the least negative impact of disequilibrium conditions, and decline when such environmental stimuli are countercyclical. Stage 1 In this period, (1901 to 1920) the environmental stimulus was corporate policy of retaining a high proportion of earnings [(Grant 1967, 196-197); (Kuznets 1951, 31); (Mills 1935, 361,386-187)]. This period is the beginning of corporate capitalism. The term corporate capitalism is used because it emphasizes the role in capital formation which corporations have ascribed to themselves. Hoarding of funds by corporations has reduced the role and importance of the primary equity securities market. The resource allocation process has been usurped by corporations (Donaldson 1961, 51-52, 56-63). The implication of such a condition is accentuated in the following statement: It is the capital markets rather than intermediate or consumer markets that have been absorbed into the infrastructure of the new type of corporation. (Rumelt 1974,153). The hard empirical evidence of this condition was revealed by several tests of the Linter Dividend Model, which maintains that dividends are a function of profit, and are adjusted to accommodate investment requirements [(Kuh 1962,48); (Meyer and Kuh 1959,191); (Brittain 1966,195); (Dhrymes and Kurz 1967, 447)]. Given the new role assumed by the corporation in capital formation, the investment community (investing public) became concerned with the accounting measurement process.The accounting response was verifiability (auditing) to demonstrate the soundness of the discipline. Productivity of existing measurements had to be verified to satisfy the investors and creditors. The Companies Act 1907 required the filing of an audited annual balance sheet with the Registrar of Companies [(Freer 1977, 18); (Edey and Panitpadki 1956, 373); (Chatfield 1956, 118)]. Thus, auditing became firmly established. The function of auditing measurements is the process of replication of prior accounting. Accounting is differentiated from other scientific disciplines in this aspect of replication. Replication is a necessary condition in sound disciplines; however, replication is generally undertaken in rare instances. In accounting, on the other hand, replication is undertaken very frequently for specified experiments business operations at the completion of the experiments business (operating) cycle. These experiments business operations, cover one year; at the end of the year, the experiments are reconstructed on a sampling basis. Auditing is the process by which replication of accounting measurements are undertaken. Publicly held and some privately held corporations are required to furnish audited annual financial statements which cover their business activities on an annual basis. Stage 2- This period, (1921 to 1970) witnessed the reinforcement of corporate retention policy. This condition shifted the emphasis of the investor to focus on the Securities market in the hope of capital gains, because of the limited return on investment in the form of dividends. Indubitably, investors concern was shifted to market appreciation through stock price changes reflecting the earnings potential of the underlying securities (Brown 1971, 36-37, 40-41, and 44-51). With the securities market valuation of a companys share (equity) inextricably linked to the earnings per share, the emphasis is placed on the dynamics of accounting as reflected in the income statement. The Companies Act of 1928 and 1929 explicitly reflect this accounting response by requiring an income statement as a fundamental part of a set of financial statements [(Freer 1977, 18); (Chatfield 1974, 118)]; Although an audit of such statement was not explicitly stipulated, it was implied. The accounting response of this period is extension of accounting disclosure [(Chatfield 1974, 118); (Blough 1974, 4-17)]. The Wall Street Crash of 1929 and subsequent market failures constitutes the environmental stimulus. In the U.S.A., the Securities Act of 1933 and then the Securities and Exchange Act of 1934 were enacted, providing for a significant involvement of the government in accounting. Stage 3- This period is characterized by the social awareness that business as well as government must be held socially accountable for their actions. Business can transfer certain costs to other segments of society, thus business benefits at the expense of society; and government can not only squander hard earned dollars but through its policies affect adversely the welfare of various segments of society. This awareness is epitomized in the thesis posited by Mobley [1970, 763]: The technology of an economic system imposes a structure on its society which not only determines its economic activities but also influences its social well-being. Therefore, a measure limited to economic consequences is inadequate as an appraisal of the cause-effect relationships of the total system; it neglects the social effects. The environmental stimulus of corporate social responsibility evoked the accounting response of socio-economic accounting a further extension of accounting disclosure. The term socio-economic accounting gained prominence in 1970, when Mobley broadly defined it as the ordering, measuring and analysis of the social and economic consequences of governmental and entrepreneurial behavior. Accounting disclosure was to be expanded beyond its existing boundaries beyond the normal economic consequences to include social consequences as well as economic effects which are not presently considered (Mob1ey 1970, 762). Approaches to dealing with the problems of the extension of the systemic information are being attempted. It has been demonstrated that the accounting framework is capable of generating the extended disclosures on management for public scrutiny and evaluations [(Charnels, Co1antoni, Cooper, and Kortanek 1972); (Aiken, Blackett, Isaacs 1975)]. However, many measurement problems have been exposed in this search process for means to satisfy the systemic information requirement of this new environmental stimulus [(Estes 1972, 284); (Francis 1973)]. Welfare economics, as a discipline, has always been concerned with the social consequences of governmental and entrepreneurial actions, but the measurement and communication problems are, and always have been that of the discipline of accounting (Linowes 1968; 1973). The Conceptual Framework: A Continuing Process Presented above, the stimulus/response framework exhibiting structural adequacy, internal consistency and implemental practicality has demonstrated, unequivocally, its effectiveness over the centuries. The systemic information of financial accounting is the connective tissue of time in a financial perspective. The systemic information of managerial accounting is non-connective, but rather reflects events in a decision-making perspective. This can be best illustrated in the table below: (Draw a table) The process of concept-formation is a special type of learning. The formation takes time and requires a variety of stimuli and reinforcements. The process is never fully determinate for even when the concept is well, it can suffer neglect or inhibition and it can be revived by further reinforcement or modified by new stimulation (Emphasis added.) (Meredith; 1966, 79-80). A body of concepts and interlocking measurement and communication processes (types of information stocks and flows; constraints on information allowable values and methods of measurement; media of communication quantitative and qualitative) has been developed over the centuries. This set of concepts and interlocking measurement and communication processes has emerged as responses to specific stimuli at specific points in time to satisfy specific information needs. It is this body of concepts and interlocking measurement and communication processes, which is subject to amplification and modification that constitutes the conceptual framework of accounting. Possibly, with other modifications or amplifications deemed necessary, the conceptual framework as presented above can serve as an expressly established framework to enable preparers and auditors to make decisions, which would conform and be upheld, about accounting issues that are not specifically covered by FASB standards or authoritative literature. A conceptual framework is necessary because in the first place, to be useful, standard setting should build on and relate to an established body of concepts and objectives. A soundly developed conceptual framework should enable the FASB to issue more useful and consistent standards over time. A coherent set of standards and rules should be the result, because they would be built upon the same foundation. The framework should increase financial statement users understanding of and confidence in financial reporting, and it should enhance comparability among companies financial statements. Secondly, new and emerging practical problems should be more quickly solved by reference to an existing framework of basic theory. It is difficult, if not impossible, for the FASB to prescribe the proper accounting treatment quickly for situations like this. Practicing accountants, however, must resolve such problems on a day-to-day basis. Through the exercise of good judgment and with the help of a universally accepted conceptual framework, practitioners can dismiss certain alternatives quickly and then focus on an acceptable treatment. Over the years numerous organizations, committees, and interested individuals developed and published their own conceptual frameworks. But no single framework was universally accepted and relied on in practice. Recognizing the need for a generally accepted framework, the FASB in 1976 began work to develop a conceptual framework that would be a basis for setting accounting standards and for resolving financial reporting controversies. The FASB has issued six Statements of Financial Accounting Concepts that relate to financial reporting for business enterprises. They are: _ SFAC No. 1, Objectives of Financial Reporting by Business Enterprises, presents  goals and purposes of accounting. _ SFAC No. 2, Qualitative Characteristics of Accounting Information, examines the  characteristics that make accounting information useful. _ SFAC No. 3, Elements of Financial Statements of Business Enterprises, provides  definitions of items in financial statements, such as assets, liabilities, revenues, and  Expenses _ SFAC No. 5, Recognition and Measurement in Financial Statements of Business  Enterprises, sets forth fundamental recognition and measurement criteria and  Guidance on what information should be formally incorporated into financial statements  and when. _ SFAC No. 6, Elements of Financial Statements, replaces SFAC No. 3 and expands  its scope to include not-for-profit organizations. _ SFAC No. 7, Using Cash Flow Information and Present Value in Accounting Measurements, provides a framework for using expected future cash flows and present values as a basis for measurement. At the first level, the objectives identify the goals and purposes of accounting. Ideally, accounting standards developed according to a conceptual framework will result in accounting reports that are more useful. At the second level are the qualitative characteristics that make accounting information useful and the elements of financial statements (assets, liabilities, and so on). At the third level are the measurement and recognition concepts used in establishing and applying accounting standards. These concepts include assumptions, principles, and constraints that describe the present reporting environment. First Level: Basic Objectives As we discussed in Chapter 1, the objectives of financial reporting are to provide information that is: (1). Useful to those making investment and credit decisions who have a reasonable understanding of business and economic activities. (2). Helpful to present and potential investors, creditors, and other users in assessing the amounts, timing, and uncertainty of future cash flows and (3). about economic resources, the claims to those resources, and the changes in them. The objectives therefore, begin with a broad concern about information that is useful to investor and creditor decisions. That concern narrows to the investors and creditors interest in the prospect of receiving cash from their investments or loans to business enterprises. Finally, the objectives focus on the financial statements that provide information useful in the assessment of prospective cash flows to the business enterprise. This approach is referred to as decision usefulness. It has been said that the golden r ule is the central message in many religions and the rest is elaboration. Similarly, decision usefulness is the message of the conceptual framework and the rest is elaboration. In providing information to users of financial statements, general-purpose financial statements are prepared. These statements provide the most useful information possible at minimal cost to various user groups. Underlying these objectives is the notion that users need reasonable knowledge of business and financial accounting matters to understand the information contained in financial statements. This point is important. It means that in the preparation of financial statements, a level of reasonable competence on the part of users can be assumed. This has an impact on the way and the extent to which information is reported. Second Level: Fundamental Concepts The objectives of the first level are concerned with the goals and purposes of accounting. Later, we will discuss the ways these goals and purposes are implemented in the third level. Between these two levels it is necessary to provide certain conceptual building blocks that explain the qualitative characteristics of accounting information and define the elements of financial statements. These conceptual building blocks form a bridge between the why of accounting (the objectives) and the how of accounting (recognition and measurement). Qualitative Characteristics of Accounting Information Choosing an acceptable accounting method, the amount and types of information to be disclosed, and the format in which information should be presented involves determining which alternative provides the most useful information for decision making purposes (decision usefulness). The FASB has identified the qualitative characteristics of accounting information that distinguish better (more useful) information from inferior (less useful) information for decision making purposes. In addition, the FASB has identified certain constraints (cost-benefit and materiality) as part of the conceptual framework. These are discussed later in the chapter. The characteristics may be viewed as a hierarchy. Decision Makers (Users) and Understandability Decision makers vary widely in the types of decisions they make, how they make decisions, the information they already possess or can obtain from other sources, and their ability to process the information. For information to be useful there must be a connection (linkage) between these users and the decisions they make. This link, understandability, is the quality of information that permits reasonably informed users to perceive its significance. To illustrate the importance of this linkage; assume that IBM Corp. issues a three-month earnings report (interim report) that shows interim earnings way down. This report provides relevant and reliable information for decision making purposes. Some users, upon reading the report, decide to sell their stock. Other users do not understand the reports content and significance. They are surprised when IBM declares a smaller year-end dividend and the value of the stock declines. Thus, although the information presented was highly relevant and re liable, it was useless to those who did not understand it. Primary Qualities: Relevance and Reliability Relevance and reliability are the two primary qualities that make accounting information useful for decision making. As stated in FASB Concepts Statement No. 2, the qualities that distinguish better (more useful) information from inferior (less useful) information are primarily the qualities of relevance and reliability, with some other characteristics that those qualities imply. Relevance To be relevant, accounting information must be capable of making a difference in a decision. If certain information has no bearing on a decision, it is irrelevant to that decision. Relevant information helps users make predictions about the ultimate outcome of past, present, and future events; that is, it has predictive value. Relevant information also helps users confirm or correct prior expectations; it has feedback value. For example, when UPS (United Parcel Service) issues an interim report, this information is considered relevant because it provides a basis for forecasting annual earnings and provides feedback on past performance. For information to be relevant, it must also be available to decision makers before it loses its capacity to influence their decisions. Thus timeliness is a primary ingredient. If UPS did not report its interim results until six months after the end of the period, the information would be much less useful for decision making purposes. For information t o be relevant it should have predictive or feedback value and it must be presented on a timely basis. Reliability Accounting information is reliable to the extent that it is verifiable, is a faithful representation, and is reasonably free of error and bias. Reliability is a necessity for individuals who have neither the time nor the

Racial and Cultural Test Bias, Stereotype Threat and Their Implications

Racial and Cultural Test Bias, Stereotype Threat and Their Implications A substantial amount of educational and psychological research has consistently demonstrated that African American students underperform academically relative to White students. For example, they tend to receive lower grades in school (e.g., Demo & Parker, 1987; Simmons, Brown, Bush, & Blyth, 1978), score lower on standardized tests of intellectual ability (e.g., Bachman, 1970; Herring, 1989; Reyes & Stanic, 1988; Simmons et al., 1978), drop out at higher rates (e.g., American Council on Education, 1990; Steele, 1992), and graduate from college with substantially lower grades than White students (e.g., Nettles, 1988). Such performance gaps can be attributed to any number of factors, such as socioeconomic status, academic preparation, and educational opportunities; however, Steele (1997) pointed out that even when background factors are held constant, subsequent achievement remains lower for minority students. Moreover, much research in this area has focused on how African America n students’ lack of motivation and negative attitudes contribute to their inferior academic performance (Ogbu, 1990); yet many Black students often report high educational aspirations (Fordham, 1996; Fine, 1991; Ogbu, 1987, 1990; Hauser & Anderson, 1991), even higher than White students of comparable class background (MacLeod, 1995). What remains certain is the urgent need to explain what accounts for the persistent academic underachievement of Black students. One widely held explanation for the achievement gap in test performance between Black and White students is that the tests are either culturally or racially biased. Jencks (1998) points out three types of biases... ...lantic Monthly, 68-78. Steele, C. (1997). A threat in the air: How stereotypes shape intellectual identity and performance. American Psychologist, 52, 6, 613-629. Steele, C., & Aronson, J. (1995). Stereotype threat and the intellectual test performance of African Americans. Journal of Personality and Social Psychology, 69, 5, 797-811. Steele, C., Spencer, S. J., & Aronson, J. (2002). Contending with group image: The psychology of stereotype and social identity threat. (In M. Zanna (Ed.), Advances in experimental social psychology (Vol. 34, pp. 379-440. New York, NY: Academic Press. Vars, F. E., & Bowen, W. G. (1998). Scholastic aptitude test scores, race, and academic performance in selective colleges and universities. (In Jencks, C. & Phillips, M. (Eds.), The Black-White Test Score Gap (pp. 55-85). Washington, DC: Brookings Institution Press.)

Management :: essays research papers

Level of planning paper In 2000, the Primeco Wireless submerged, and emerged as Verizon Wireless; the need for speed was gaining momentum. Verizon Wireless Online DSL, digital subscriber’s line, is the number one telecommunication industry appearing in the FORTUNE Magazine; it has listed as the most Admired Company. Hay Group Fortune Magazine. The founder of Verizon Company is Darby Checketts; he was a man with a vision. This fast speed company under the CEO, Chairman, leadership of Ivan Seidenberg, has grown into an internet king. There are over 208,000 employees at the Verizon Online DSL Wireless Company, with an upward of $13 billion dollars a year in technology, it has 2.7 million shareowners and services billions of customers in communities all over America and the World. At least a 100 million people are connected by Verizon network everyday, whether at home, at work or on the go. Women Warriors has discovered in their research the highlights, accomplishments, and opportunities of Verizon to improve their customers lives in six areas that make up Verizon approach to corporate responsibility:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ethic and Governance   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Service and Innovation   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Empowering Employees   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Promoting Community’s Growth   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Protecting the Environment   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Partnering with Communities Strengths & Weaknesses Strengths and weaknesses are essentially internal to the organization and relate to matters concerning resources, programs, and organization in key areas. Strengths & Weaknesses are internal to the business and Opportunities & Threats are external. Verizon Communications Inc is one of the world's leading providers of communications services. With a diverse work force of more than 208,000, Verizon has four business units. Domestic Telecom serves customers based in 29 states with wireline telecommunications services, including broadband, nationwide long-distance and other services. Verizon Wireless owns and operates the nation's most reliable wireless network, serving 42.1 million voice and data customers across the United States. Information Services operates directory-publishing businesses and provides electronic commerce services. International includes wire line and wireless operations and investments, primarily in the Americas and Europe. Strategic Planning Process Strategy is define as the continuous, iterative planning process, which focuses on Keeping an organization competitive in its environment (Miller & Dess, 1997). Strategic planning is complex, laborious, and time consuming. Accordingly, an organization must allocate resources and time to the strategic planning process. ( Strengths Verizon strengths are its resources and capabilities that can be use as a basis for a competitive advantage. Verizon business strategy is to archive a sustainable competitive advantage such as. Cost advantage Differentiation advantage Verizon is able to deliver the same benefits as the other communication companies, but a lower cost, (cost advantage) or deliver benefits that exceed the competing products (differentiation advantage). Management :: essays research papers Level of planning paper In 2000, the Primeco Wireless submerged, and emerged as Verizon Wireless; the need for speed was gaining momentum. Verizon Wireless Online DSL, digital subscriber’s line, is the number one telecommunication industry appearing in the FORTUNE Magazine; it has listed as the most Admired Company. Hay Group Fortune Magazine. The founder of Verizon Company is Darby Checketts; he was a man with a vision. This fast speed company under the CEO, Chairman, leadership of Ivan Seidenberg, has grown into an internet king. There are over 208,000 employees at the Verizon Online DSL Wireless Company, with an upward of $13 billion dollars a year in technology, it has 2.7 million shareowners and services billions of customers in communities all over America and the World. At least a 100 million people are connected by Verizon network everyday, whether at home, at work or on the go. Women Warriors has discovered in their research the highlights, accomplishments, and opportunities of Verizon to improve their customers lives in six areas that make up Verizon approach to corporate responsibility:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ethic and Governance   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Service and Innovation   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Empowering Employees   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Promoting Community’s Growth   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Protecting the Environment   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Partnering with Communities Strengths & Weaknesses Strengths and weaknesses are essentially internal to the organization and relate to matters concerning resources, programs, and organization in key areas. Strengths & Weaknesses are internal to the business and Opportunities & Threats are external. Verizon Communications Inc is one of the world's leading providers of communications services. With a diverse work force of more than 208,000, Verizon has four business units. Domestic Telecom serves customers based in 29 states with wireline telecommunications services, including broadband, nationwide long-distance and other services. Verizon Wireless owns and operates the nation's most reliable wireless network, serving 42.1 million voice and data customers across the United States. Information Services operates directory-publishing businesses and provides electronic commerce services. International includes wire line and wireless operations and investments, primarily in the Americas and Europe. Strategic Planning Process Strategy is define as the continuous, iterative planning process, which focuses on Keeping an organization competitive in its environment (Miller & Dess, 1997). Strategic planning is complex, laborious, and time consuming. Accordingly, an organization must allocate resources and time to the strategic planning process. ( Strengths Verizon strengths are its resources and capabilities that can be use as a basis for a competitive advantage. Verizon business strategy is to archive a sustainable competitive advantage such as. Cost advantage Differentiation advantage Verizon is able to deliver the same benefits as the other communication companies, but a lower cost, (cost advantage) or deliver benefits that exceed the competing products (differentiation advantage).

EDU 330 Special Education Foundations and Framework Benchmark Assessment Essay

The Individuals with Disabilities Education Act (IDEA) has granted that placement options be available to better meet the needs of students. (Classroom Leadership, 2001) To better meet these requirements, educators have strived to make every effort to place students with and without disabilities in environments where they can learn, grow, and be successful. Each student is placed according to their individual needs, abilities, qualities, and level of services needed. Placing students in their correct environment is essential for obtaining a quality education. Today, there are many resourceful classrooms that are aimed at the specific abilities and disabilities of students. In these types of classrooms, students are better equipped to get the help they need. There are also related services within the school and the community that are aimed at offering support to families with disabilities. When students are placed in the correct environments, teachers can strategically help connect students and their families to these resources, and also integrate assistive technologies into the curriculum to support student learning abilities. When it comes to effectively placing student’s collaboration is key to assessing the type of environment that is presumed to be best for students. Educational environments affect teaching and learning, therefore the classroom environment must be designed to support the individual needs of students. A few types of classroom environments used in K-12 education include inclusion, self-contained, and resource rooms. The inclusion model allows students to participate in regular educational settings, and receive supported help by the inclusion teacher therein. The inclusion model is essential for increasing social  networking skills, developing behavior and academic skills through peer role-modeling, improving student achievement of IEP goals, and helping students acquire skills with the general education curriculum. The inclusion model is great for students who have mild learning disabilities, and those who are progressing consistently to a degree, where little or no help is needed. Based off of the student’s unique needs, the inclusion model is a great teaching environment, along with the self-contained education environment. In the self-contained classroom environment, students with disabilities are granted the  ability to receive much more one-on-one help given their unique disabilities. In this type of setting, educators receive additional specialized training to be able to aid students in making learning a success for students with disabilities, who are not able to participate in regular educational classroom settings. Students who learn at a slower pace, as a result of a learning disability, or uses modifications to lessons to acquire learning, a self-contained classroom may be beneficial. Nonetheless, resource educational environments may aide this same situation. In many cases, If a student is not mobile (using a wheelchair), have  severe disabilities like severe cerebral palsy, it may be beneficial to the student to participate in a resource classroom environment. Resource classroom environments focus on the student’s direct disability based on their IEP. They are potentially designed to be smaller for students to be able to get the one-on-one help they need yet still experience the social interaction with peers. Given the types of educational settings that were previously discussed, in the case of Gabriel, a kindergartener who battles cerebral palsy and has limited mobility it is necessary to place Gabriel in a resource room, to receive exceptional academic  training. Because, Gabriel is tub fed and has to use a diaper it is easier for instructors of a resource room to provide him his necessary needs, as they focus directly on the direct disability of students. Furthermore, it is concluded that Gabriel may not succeed in a regular educational setting, or a self-contained classroom setting because of his verbal inability. Although, he is able to communicate through a few eye movements, it is not enough to gain the benefits of a self-contained classroom, a regular education classroom, even though inclusion models. It is the  opinion of the author that Gabriel will better succeed in a resource room, where he will receive additional resources as physical therapy, to help him gain muscle strength to grasp things and even a speech therapist to help him gain control over his vocals. When it comes to exceptional education, there are many different related resources for students inside, and out of the school system. As for Gabriel, cerebral palsy or CP can mean life-long treatment. Generally, CP patients require 24-hour care. Therefore, in Gabriel’s case, eating, breathing, and moving freely can be a  challenge especially when trying to live independently, or study independently in an inclusion classroom, or self-contained environment. For this reason, educators may want to consider other related services, or services to assist their students with severe disabilities. Although, student have disabilities educators are still required to utilize these related services in order to provide those students with the best education possible. Most services are available to children in the public school system. While others can be accessed in the local community. However, there are related services abroad for students in public,  private, early education and head start school systems. Related services, in the terms of the educational setting of choice, calls for the special education classroom to utilize resources as assistive technology devices like wheelchairs, much physical therapy, and speech and language pathology services. Individuals who work to develop speech abilities in students who have communication impairments can effectively provide treatment to students like Gabriel, by showing them how to communicate with others. Furthermore, it is also beneficial to provide students like Gabriel with a physical therapist, who can work  through movement to help gain muscle control and movement. Nonetheless, teachers strive to develop independency in students of this type of educational setting, by providing assistive technology to encourage independent learning. Assistive technology for advancing communication with nonverbal students is made possible through devices, such as the DynaVox. This device can also be used to assess students like Gabriel to ensure they are understanding simple communication skills. Given the student’s abilities, it is necessary for educators to plan lessons and activities using a student’s IEP goals as guidelines. Then, during instruction time use many visuals and demonstrations, and even prompt the students for feedback. Moreover, in situations like Gabriel’s it is essential to students to use the co-teaching model To conclude, each type of educational setting discussed have significant roles in providing exceptional educational outcomes for students with disabilities. Whether a student is receiving training through inclusive model learning, self-contained strategies, or resource models of learning students are capable of receiving exceptional learning abilities and skills to build off of. It is a given, that all  types of educational settings has its pros and cons. However, it is believed that each type of environment has is benefits to support students in individual development. References Classroom Leadership (2001) Resource vs. Inclusion Classrooms; which is best for Students? Retrieved 8/17/14 from http://www. examiner. com/article/resource-vs-inclusion-classrooms-which-is-be st-for-students Council for Exceptional Children, (2014). Special Education Professional Ethical Principles and Practice Standards. Retrieved from http://www. cec. sped. org/Standards/Ethical-Principles-and-Practice-Standards.