Tuesday, December 24, 2019
Successfully Using Technology as a Student - 700 Words
Successfully Using Technology as a Student The importance of using technology in the classroom is becoming increasingly important. As technology continues to evolve it becomes more and more imperative that itââ¬â¢s integrated in the classrooms as well. This allows for children who do not have access to technology at home the opportunity to learn these technologies that they will need their entire student careers. To have the advantages of technology available to some kids, and not to others gives those with the privilege of computers, etcâ⬠¦ an advantage. The way that life is now, there is not man jobs, or many aspects of life in general that do not require the use of a computer, or even something more advanced. Not only do people who areâ⬠¦show more contentâ⬠¦As per a study conducted by asking 25 teachers from all grade levels questions pertaining to technology, most of them agreed on a lot of the questions, such as : ââ¬Å" All students should have an opportuni ty to learn to use technology at school. ââ¬â 96% agreeâ⬠One of the teachers had this to say: Goldman, S. Lucas, R. (2012) ââ¬Å"I agree 175 percent, and I think that given the state of the 21st century and the rapid development of technology, that it is a majorâ⬠¦issue of equality that all students from all different demographics have access to technology so that they will be prepared for the jobs and skills of the 21st century.â⬠One of the other teachers had a similar viewpoint, and pointed out how the technology just is not available to his students: ââ¬Å"I especially agree on that because of the school I teach at, which is a rural school, and there are a lot of students there that donââ¬â¢t have access to technology at home, and schoolââ¬â¢s the only place here they learn to use computers andâ⬠¦do stuff onlineâ⬠. An important aspect of technology would be the vast knowledge base that is so easily accessible due to so much information being on the internet. Clyde and Delohery (2005) in ââ¬Å"Using Technology in Teachingâ⬠offers the facts that ââ¬Å"larger portions of librariesââ¬â¢ acquisition budgets are being used to buy access to electronic resources. These resources are usuallyShow MoreRelatedEducational Technology in the 21st Century842 Words à |à 4 PagesLynette Baltierrez Educational Technology in the 21st Century The 21st century has developed into a time where technology is everywhere. Technological advances are being developed daily and are incorporated in peopleââ¬â¢s everyday lives whether it is during work, school or leisure activities. This is the reason why technology should be used to support student learning and achievement. According to Intel Corporation (2009), being proficient in technology and the network is an essential partRead MoreE-Textbook: A Better Way in K-12 Class Teaching Essay1211 Words à |à 5 Pagescentury, the teaching methods have also evolved from using only texts, images, and sound to multimedia. Nowadays, a new technology named electronic textbook (e-textbook), a digital form of textbook including color images, videos, and other functions, starts to play an important role in class teaching. In 2012, U.S. Secretary of Education Arne Duncan and Federal Communications Commission chief Julius Genachowski announce a plan to get all U.S. students, from kinderga rten through the 12th grade (K-12)Read MoreTechnology Is Not Good For Students1623 Words à |à 7 Pagestodays society technology is becoming more popular in our school systems, and even in our workforce. Many people may argue that technology is not good for students, but I disagree. Technology in the classroom is very important for students not only for their social, or learning lives but also when they get into the workforce. If students learn technology in their early years they will not have a difficult time when they enter the workforce to find that there is a lot of technology being used. SinceRead MoreDesign And Development Of Android Mobile Application For Engineering Students1620 Words à |à 7 PagesDesign and Development of Android Mobile Application for Engineering students Department wise Samuelraj N Satyanarayan Nilesh S Pawar Sagar A Pawar Vishwatmak Om Gurudev College of Engineering Vishwatmak Om Gurudev College of Engineering Vishwatmak Om Gurudev College of Engineering Department of computer engineering Department of computer engineering Department of computer engineering Read MoreNctm Worksheet Essay672 Words à |à 3 Pages | |1 |Equity |For a student to excel in mathematics, educators must have high expectations and ever stronger support for their students. | |2 |Curriculum |The curriculum must be coherent, and focused on the important mathematics topics. Each grade level must have a clearRead MoreGap Analysis : Student Engagement With Technology Essay738 Words à |à 3 PagesGap Analysis: Student Engagement with Technology in U.S. Public Schools The practical application of technological tools in public schools across the United States has accumulated an excessive amount of both issues and benefits. The particular amount of funds spent on technological tools was prompted by a thought that children will be able to explore, evaluate and assess information much faster, effectively and positively due to the fact that technological advancement is evident on a global scaleRead MoreDigital Technology Into The Learning Process Essay1513 Words à |à 7 PagesAcademia has been slow to incorporate digital technology into the learning process, and English courses seem to lag behind most other subject areas. Even when trying, College professors are challenged because post-secondary students ââ¬Å"separate into different stratificationsâ⬠¦ according to their previous academic, social, and professional experiences with computers ââ¬â experiences that, in turn, are often dependent on age, class, race, and genderâ⬠(Bancroft, 2016, p. 47). These stratifications createRead MoreImportance of Calculators1742 Words à |à 7 Pagesfundamentals and concepts of how to problem solve. The advantage of this technology is so helpful for students. However, the use of calculators does have a bad reputation for some people who didnt have the technology we readily have in school while they were growing up. There are some current myths that block how beneficial calculators really are. They make students more efficient, in my opinion. We live in an evolving world of technology. Todays technological generation has made a complete turn aroundRead MoreWhen I Analyzed The Evidence, I Looked At Both The Statistics1274 Words à |à 6 Pagesof creating these presentations. Students had three days in class to find additional research; draw conclusions about how technology impacts our communication, relationships, and knowledge; and craft and discuss their claims about technology in small groups. I observed these student discussions and provided some informal feedback during the process to help students achieve instructional goals. While working with students during this time, I saw students successfully find quality sources and evidenceRead MoreThe Leading Theories For Development Of Adult Education Programs Essay1362 Words à |à 6 Pagestechnological era continues to grow and flourish, instr uctional leaders are not able to effectively support instructors in implementing the technological, pedagogical, and content knowledge (TPACK) needed to effectively support student learning. It can be proven that adult students are in fact intrinsically motivated; therefore, the need for instructional programs that are suited to support andragogic instructional strategies can improve the adult studentââ¬â¢s overall performance. Research indicates that
Monday, December 16, 2019
The Failure of New York State Bill AO 3001 Free Essays
The current New York State administration has proposed a bill, AO 3001, that would give the governor control over scholarships to nursing schools.à On its face, this idea seems to have some merit.à The state faces an overwhelming nursing shortage. We will write a custom essay sample on The Failure of New York State Bill AO 3001 or any similar topic only for you Order Now à By the year 2010, New York State will have 20% fewer nurses than demanded by the capacity of its health care facilities. This shortage places everyone connected with these facilities at risk, not only patients and their families, but the health care staff as well.à With insufficient nurses available to oversee and to provide adequate care, nurses are forced to work longer shifts or extra shifts during the course of each pay period.à In addition, some care facilities find themselves replacing full-time nursing staff with either part-time or temporary nursing staff, or supplementing the available nursing care provided with nursesââ¬â¢ aides trained to take on lower level nursing tasks. In addition to the lack of available nursing staff, many of those nurses already employed by New York State are nearing retirement age.à With so many of the currently employed nurses and nurse educators nearing the ends of their careers, it is becoming even more imperative to bring new nurses into the system before these men and women leave it.à However, New York State Bill AO 3001 is not the manner in which to bring new nurses into the nursing field. According to its summary, the purpose AO 3001 is to provide scholarship and grant funding to individuals who study to enter the nursing profession.à These funds would be provided based on certain criteria and preferences specified in the bill.à Two of these items are similar to that of other awards, in that they call for evidence of academic merit and for evidence of financial need.à However, among other things, preference is given to individuals who have already obtained experience working in a healthcare setting and the ââ¬Å"highest degree of preferenceâ⬠will be given ââ¬Å"to recipients applying for second or subsequent years of fundingâ⬠(Title VI, Section 2, subdivision 4-6). While some degree of selectivity must be given when allotting scholarships and grants to students, it is the provision that the Commissioner of Education will select between candidates should the number of candidates exceed the number of awards that causes some concern.à How will these awards be made and to what criteria?à Can we be certain that the criteria being used will be to the best interest of the nursing profession? In addition, the Commissioner can also decide where to assign the nurses who accept this funding.à According to Title VI, Section 2, subdivision 7, these nurses must work in a nursing capacity for 18 months or as nurse educators for three semesters at a minimum if they receive these funds, which is a reasonable requirement; however, the nurses must also agree to work in a facility that serves Medicaid beneficiaries or social services client, as well.à It is reasonable to expect nurses, or any scholarship recipient, to perform certain reasonable tasks to fulfill the requirements of a scholarship or grant.à Some teachers, for example, are forgiven their educational debts if they work in certain areas of the country. However, these teachers choose what areas of the country in which they will teach and with which population of students that they will fulfill the requirements of the agreement.à To limit new nurses to working for facilities in which they may not have access to the equipment and to the funds that will enable them to best use and improve upon the skills that they have attained in their education, particularly when this knowledge is fresh in their minds, will simply hurt their futures in the profession. Bringing new nurses into the profession is indeed a major problem facing New York State, as well as other areas of the country.à The true difficulty, however, lies with retention once these students have graduated.à Nurses face schedules that leave them sleep deprived and at risk for injuries.à Nurses are often asked to perform their jobs with substandard equipment or with insufficient funding. In many facilities, nurses still do not receive the respect that their positions as highly trained and educated members of the health care profession demand.à In addition to all of these things, nurses typically receive inadequate pay for the work that they do, even as they attempt to pay back expensive educational loans.à A far better solution to the nursing shortage would seem to be a two-pronged attack.à First, nurses should be paid at the value of their work to ensure that nurses do not leave the field in search of higher paid work.à Second, instead of restrictive scholarships and grants that send nurses to locations decided upon by the Commissioner, a solution similar to that provided for teachers should be offered.à Both solutions would leave the decision of who should be a nurse and where these nurses should practice in the hands of those best qualified to decide: nurses and other members of the health care profession. Reference New York State Assembly.à (2007).à New York State Bill AO 3001.à Retrieved 12 August 2007 from http://assembly.state.ny.us/leg/?bn=A03001 How to cite The Failure of New York State Bill AO 3001, Essay examples
Sunday, December 8, 2019
The reputational costs of the tax avoidance - MyAssignmenthelp.com
Question: Discuss aboutThe reputational costs of the tax avoidance. Answer: Introduction Corporate Accounting is defined as the process of preparing of financial reports of a company in a systematic and presentable manner which can display the financial performance of the particular in that particular year. The financial reports of any organisation consist of a Consolidated statement of profit and loss, a consolidated Balance sheet and a Consolidated Balance Sheet (Wang, C., 2014). The main purpose of a financial report is to show the financial performance of the company in a particular year. In other words a financial report is a summarised report which contains the financial data of a company. The financial reports are prepared following certain established principles, standards and conventions. Overview of the Company Industria Reit is an Australian listed company which is engaged Real Estate investment business. Its headquarters is situated in Australia. The company has businesses in Melbourne, Sydney and Adelaide. The total valuation of the company as per recent estimates is around $ 638 million (Industriareit.com.au.2018). Equities of Industria Reit The stocks or securities which the company issues to the public in order to acquire capital are shown as equities in the balance sheet of the company. These types of equities may comprise of shares, bonds and other marketable securities (Koijen, Lustig and Van Nieuwerburgh 2017). As per the balance sheet of Industria Reit, the company has two items as shown as equity: Contributed Equity: This means the equity capital of the company which is contributed by the public when shares are issued by the company. This is the capital which is contributed by the investors to the company as investments in shares. In other words, it is a figure which shows all the stock which the investors invest in during a particular year in the company. The contributed equity of the company was $165674000 in 2015 which decreases to amount of $165096000 in 2016 which shows that there is a decrease in contributed equity from the past year. The reason for decrease in the contributed equity from last year is due to the buyback programs which the business has undertaken. Retained Earnings: Retained earning refers to that part of profits which are kept aside by the business for either reinvesting in business or distribute it as profits. Accumulated losses refer to a situation where the company does not have profits and has incurred loss over some years which has accumulated over the years. In most practices in accounts, retained earnings are used to set off accumulated losses of the company so that the balance sheet is cleared out of such accumulated losses. The company has accumulated losses of $384000 in 2015 and this becomes positive figure and shows retained earnings of $10922000. Tax Expenses of Industria Reit The company does have any current tax expenses in the year 2016 which was in the $74000 in 2015. The company follows the relevant tax policies which is as required by AASB. Deferred tax and current tax expenses combined together makes up the tax expense of the company. The deferred tax of Industria Reit which is as $ 78000 in 2015 and $ 234000 in 2016. Taxation Policy of Industria Reit The company follows all the tax laws which are in force in the country. There are no current tax expenses of the company for the present year 2016 and only has a deferred tax benefit of $ 234000. The current tax expenses of 2015 was $ 74000 and the deferred tax was $ 78000. The company charges taxes at the rate of 30% as per the relevant rules of Australia . The company does not have any tax expenses for the current year as the profit which the company earns from ongoing operations amounts to $ 31027000 and the company also has control over a non taxable trust entities which has a loss of $ 31917000 which will be set off. After the set off is done the company has a net loss figure of $ 890000 (Sialm and Starks 2012). The tax rate is charged at the rate of 30% on the figure of $ 890000 which results in the tax benefit figure of $ 267000 as shown in the notes of accounts in the financial statement of Industria Reit. Deferred Tax Treatments of Industria Reit Deferred tax asset and Deferred Tax liabilities are both related to the tax treatments which is followed in the company. The deferred tax assets and deferred tax liabilities arises due to temporary difference between accounting treatments and tax treatments. The deferred tax liability of the business for the year 2015 is $ 2069000 and the same has increased to $ 2303000 in 2016. One of the examples to a situation where deferred tax assets or liabilities arise is in treatment of depreciations which have separate treatment in accounts and tax as well (Wahab and Holland 2012). Tax Assets/Liabilities of Industria Reit Ltd There is no current tax asset or liability in the balance sheet as shown in the financial statements for the year 2016. However there was income tax recoverable of $ 82000 in the year 2015. This figure is shown in the other assets in the balance sheet for the year 2015 (Gallemore, Maydew and Thornock 2014). The notes to accounts show that other assets contain an income tax recoverable of $ 82000 for the year 2015. Difference in Income Tax Expenses The cash flow statement shows that there is tax refund of $ 71000 in 2016 and the tax paid in 2015 was $ 437000. There is a difference between the figures shown in cash flow statement and figures shown in profit and loss account. The system in which the company pays its taxes can also be a reason for the difference in income tax expenses. Another reason may be that the income tax expense as shown in the current year also contains part of deferred tax assets which might have caused the variation. Tax Structure of Industria Reit The financial reports analysis of Industria Reit ltd shows that the company follows the AASB 112 in order to calculate the tax of the company. The company has a deferred tax liabilities which can be used to adjust the taxes which are to be paid in future. Deferred income tax assets are recognised in the financial statements for a variety of reasons which are mainly due to difference in treatment of tax and accounts or due to excessive tax paid or not paid in the previous years. The company follows tax consolidation structure for its operating business and non taxable trust. Conclusion The main aim of this assignment is to analysis the annual financial report of Industria Reit. The assignment will be covering the different types of equity which the company has shown in the balance sheet and also cover the areas of how much tax the company pays and also if there is any deferred tax or current tax assets in the financial report of the company. The report also states the tax rate at which the company is charged with and the reasons as to why the tax paid as shown in cash flow statement differs from the tax payments in the profit and loss statement. Reference Gallemore, J., Maydew, E.L. and Thornock, J.R., 2014. The reputational costs of tax avoidance.Contemporary Accounting Research,31(4), pp.1103-1133. Industria REIT. (2018).Industriareit.com.au. Retrieved 21 January 2018, from https://www.industriareit.com.au Koijen, R.S., Lustig, H. and Van Nieuwerburgh, S., 2017. The cross-section and time series of stock and bond returns.Journal of Monetary Economics. Sialm, C. and Starks, L., 2012. Mutual fund tax clienteles.The Journal of Finance,67(4), pp.1397-1422. Wang, C., 2014. Accounting standards harmonization and financial statement comparability: Evidence from transnational information transfer.Journal of Accounting Research,52(4), pp.955-992.
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