An Article On Effective Technology Use - 1467 Words

Our classroom text states that â€Å"qualitative research is the collection, analysis, and interpretation of comprehensive narrative and visual data to gain insights into a particular phenomenon of interest† (Gay, Mills, Airasian, 2012, p.7). Qualitative researchers strive to establish validity by eliciting a sense of trustworthiness through neutrality and objectivity, addressing the stability of data, and fair and impartial evaluation (Saldaà ±a, 2013). Researchers favor this method due to its emphasis on observing participants in their natural environment. There are some in the research and education field that feel certain kinds of educational issues and inquiries do not lend themselves to methods that employ numerical analysis and try to control variables in very complex and controlled environments. Qualitative researchers on the other hand state that findings should be resultant upon research done in real-world settings in order to have application in real world settings (Gay, Mills, Airasian, 2012). Research Topic and Purpose Topic The topic of this article explores effective technology use in the classroom and allowing teachers to self-question and unravel their own technology issues. Teachers are in essence the researchers as well as participants. The author supports the use of technology in the classroom and he states that â€Å"the use of technology is a defining characteristic of twenty-first century education and should be requiredShow MoreRelatedmonitor alarm fatigue Essay1248 Words   |  5 Pagesto discuss the research findings of two articles to explore more efficient and effective methods to reduce nurse desensitization to clinical alarms. Topics of Interest In Christensen, Dodds, Sauer and Watts (2014) article gathered information on nurses’ perceptions while working in a regional critical care unit (ICU, CCU, HDU) in Australia. Cvach’s (2012) article reviewed seminal research to find effective ways to decrease monitor alarm fatigue. The articles were found in the PubMed database usingRead MoreTechnology Technologies On Learning869 Words   |  4 PagesIT technologies on learning. The authors conduct a 50-items survey in Canada with 14,283 college students, which include the impact of online resource, teaching methods, study strategies, self-regulatory strategies and the use of ICT. Then they draw a conclusion that gender is a significant influence factor for motivation to use technologies in learning, and that online learning sometimes even has a better performance than face to face instruction because of active learning. This article uses mixRead MoreEssay on â€Å"Is Google Making Us Stupid† and â€Å"Get Smar ter†1370 Words   |  6 Pagesfrom the constant advancement of Internet use and smarter technology? Should we look at their contributions to the world as a benefactor or a curse? The common effect of â€Å"artificial intelligence† in the technology we use every day is examined by two brilliant authors, Nicholas Carr and Jamias Cascio. In Carr’s article, â€Å"Is Google Making Us Stupid†, he explains the effects of the Internet and technology in our society and claims that the overuse of technology is dangerous and can affect how our mindRead MoreEffective Instruction For English Learners1414 Words   |  6 PagesSummary one: Effective Instruction for English Learners Calderon, Slavin and Sanchez (2011) in their article â€Å"Effective Instruction for English Learners† consider the problem of students who are non English speakers and come to live in the USA for several reasons such as immigrants. The U.S government requires every school that has more than 5 percent non-English speakers to provide these with specialized programs. The authors go to explain useful instructions for teaching students English LanguageRead MoreWhy Laptops Are Distracting America s Future Workforce1032 Words   |  5 Pagesdenying that technology has grown to play a major role in education and learning. Students are using laptops, tablets, and smartphones to research, complete, and even collaborate on assignments, both in and outside of the classroom. Timothy D. Snyder and Thomas L. Friedman both have written articles expressing their opposing opinions on technology in the classroom. Timothy Snyder is a Professor of History at Yale University who has written five different award-winning books. In his article, â€Å"Why LaptopsRead More21st Century Classrooms - Annotated Bibliography Essay1075 Words   |  5 PagesThesis †¢ Research shows that the integration of 21st Century technology increases student achievement and engagement. 1. Caruso, C. (2008). Bringing Online Learning to Life. Educational Leadership, 65(8) 70. Retrieved from EBSCOhost. a. This article discusses the use of the Internet in the classroom and how it can be used to personalize education. The effectiveness of the Internet in the classroom is evaluated at the Henry Hudson Regional School in Highlands, New Jersey. A faculty member atRead MoreThe Flight From Conversation By Sherry Turkle894 Words   |  4 Pagescertain technology, such as cell phones and computers. Turkle wanted to get her opinion about the lack of communication between people because of the technology we use daily out there. She was motivated by the way technology has changed us for better and for worse. In this article, Turkle informs readers of the affect that using technology has on our communication skills, the different ways we rather communicated rather than face-to-face interaction, and how we should maybe put our technology down andRead MoreThe Rhetorical Appeals : Is Google Making Us Stupid? Essay1248 Words   |  5 Pagesof how technology is affecting our lives. In the article, â€Å"Is Google Making Us Stupid?† by Nicholas Carr, he describes how over the years, using technology has evolved his way of thinking in a negative way. On the other hand, in the article â€Å"How technology has changed our parenting lives† by Christine Organ, she promotes the use of technology, for it has improved her as a parent. This paper is to examine the rhetorical appeals of ethos, pathos, and logos found within each of the two articles. WhileRead MoreHow Technology Has Changed Our Lives910 Words   |  4 PagesIt is amazing how everyone’s life is changing by using technology. Technology by definition means, the branch of knowledge that deals with the creation and use of technical means and their interrelation with life, society, and the environment, drawing upon such subjects as industrial arts, engineering, applied science, and pure science.(web). Now a days people use different kinds of technology that brings it to our life like cellphone, iPod, lap top, mp3, and all of the devices create a convenientRead MoreCharters Schools Are Unique In The Sense That They Are1407 Words   |  6 PagesCharters schools are unique in the sense that they are able to mold a system that will be effective and thus lead to successful students. What is needed to create an effective school is debatable and can range from a variety of different things thus resulting in a variety of different schools. In creating my own charter school I feel that bringing together different elements would work to create an ideal school. Schools are complex and I feel that it is essential to pay attention to different factors

The Plight of The African Slave Essay - 1558 Words

Introduction Slavery was one of the darkest periods in African American history. Africans were taken from their homes in West Africa and brought to America to work on plantations. However, slavery was not something new as it existed in Africa before Europeans partook in it, but slavery in Africa was very different from slavery in America. During their voyage through the Middle Passage many slaves perished. Those who survived were sold and subjected to the harsh life on the plantations. When this happened, their authentic cultures were drastically changed from the way of life in their native homelands in Africa to life in the plantation society of the American colonies. In this essay, I will attempt to show how the enslaved Africans’†¦show more content†¦(direct quote-douglass) Some slave owners began to have relations with relations with slave women that resulted mixed or mulatto children and they too were sometimes added to the workforce. In his novel, â€Å"Clotel; or the President’s Daughter,† William Wells Brown observed that â€Å"With the growing population of slaves in the Southern States of America, there is a fearful increase of half whites, most of whose fathers are slave owners, and their mothers slaves† (325). Political System Kings and queens had the authority in many villages such as in Venture’s. Often times there were more than one person in charge of the government. As in the case in Oludah Equiano’s homeland, there were no kings but chief and elders who ran the government of his village. According to Equiano, â€Å"for every transaction of the government, as far as my slender observation extended was conducted by the chief or elders of the place† (191). The political system also was consisted of judges and senators in addition to the chiefs and elders. Surprisingly there were no jails and the punishment depended on the crime committed. For example, according to Equaino, â€Å"Adultery was sometimes punished with slavery or death†¦.† (191). In America, the enslaved people had no political or judicial systems. They went from being kings and chiefs to merely commoners under enslavement. They were two classes ofShow MoreRelatedPlight of African Americans720 Words   |  3 PagesAfrican Americans Plight Throughout U.S. History Published by Shirley H. Sanders Read MoreRace Relations Between African Americans and Whites Following Reconstruction761 Words   |  4 Pagesspecifically between whites and newly-freed African Americans. Legally, dramatic changes had been made at the federal level, providing African Americans with a host of rights that had never been offered them before. It was no wonder, then, that former slave owners in the South rejected these changes and rights, taking whatever steps necessary to keep African Americans down. The dramatic changes that took place in terms of race relations between African Americans and whites following ReconstructionRead MoreThe Emancipation Proclamation : The End Of Slavery1313 Words   |  6 Pagesas it symbolically freed the African-American population from slavery, the document did little to improve the plight of the more than four million members of said population formerly held in bondage in the Southern United States in the times following the war. In fact, the end of legal sla very in these areas only led to continued and unofficial de facto bondage, sanctioned and enforced by local governments. In this way, it can be inferred that the plight of the African Americans in the South continuedRead MoreEssay on WEB Du Bois: Racial Co-existence703 Words   |  3 Pagesindividuality. In this analysis, there appears a distinct parallel between the plight of African slaves, and the laborers of the Industrial Age. It would be unfair to suggest that the plight of the American factory worker compared in duration or severity to that of African slaves. However, the similarities are evident. In both cases, people were being exploited for their work. Whereas the factory worker received some wage, the slave received no wage at all. However, the wages being received in the earlyRead MoreThe Language of the Black Condition and All Conditions: Paul Laurence Dunbar’s â€Å"We Wear the Mask†984 Words   |  4 Pagesworld in order to survive. Dunbar argues for the reality of the black man’s plight in America, the black mans struggle for equality in the world, and the struggle for peace within. These are circumstances of the poet’s life that influenced his writing of the poem. PARAGRAPH 2: Background information on your author or document. Paul Laurence Dunbar’s was born in Dayton, Ohio in 1872, to parents who were former slaves. His parents divorced when he was four years old. Dunbar developed a strongRead MoreThe Narrative Of The Life Of Olandah Equiano1716 Words   |  7 Pagesand the rest of the world from the perspective of either an African taken into slavery early in his life or a slave of African descent born in the British colonies. Olandah Equiano’s narrative reveals more about the African Diaspora than it does African history itself, particularly with his birthplace called into question. If he was born in Africa as he claims, Equiano’s narrative provides a primary source for the history of the slave trade in Africa and Nigerian history. If he was born in SouthRead MoreThe Role of African-Americans in the Abolition of Slavery683 Words   |  3 PagesPresentation: The role of African-Americans in the abolition of slavery According to Ira Berlins essay The role of African-Americans in the abolition of slavery, despite the role of slavery in causing the American Civil War, Northerners and Southerners alike did not envision slaves having a viable role in fighting for their freedom. However, as the war progressed, it became increasingly clear that slaves could play a role in the conflict to help the Northern side. The Emancipation ProclamationRead MoreEssay on Phillis Wheatley1643 Words   |  7 Pagesprofound writers, has contributed greatly to American literature, not only as a writer, but as an African American woman, who has influenced many African Americans by enriching their knowledge of and exposure to their Negro heritage and Negro literature. As one of America’s most renown writers, Wheatley, said to be the mother of African American Literature, is best known for her sympathetic portrayals of African American thought. Wheatley’s literary contributions are vast in nature and disti nguish her apartRead MoreComparing Django And Dr. Schultz Essay1192 Words   |  5 Pagesshows great sympathy for African-Americans imprisoned as slaves, so much that at Candie’s plantation, he was willing to pay money to prevent a slave from being killed, whereas Django was against it, and would not let Dr. Schultz pay. If Dr. Schultz represents the ‘white saviour’ character type, what is the film’s take on this particular type? The film’s take is that Dr. Schultz represents one of the more sympathetic white character types in the African-American people’s plight of slavery. The filmRead MoreEssay about The Plight of the Black Seminoles1493 Words   |  6 PagesThe Plight of the Black Seminoles Scattered throughout the Southwest and into Northern Mexico, descendants of the Black Seminoles and Maroons are living in this modern world today. Over one hundred years ago, the U.S. government seemed determined to systematically eliminate the Native Americans and manipulate the descendants of the Black slaves. That imperialistic attitude allowed the policies of the U.S. government to treat groups of people with less respect and concern than they treated their

Exercise Is Not Something That I Do - 2034 Words

Exercise is not something that I do often, I think about it but don’t actually do it. I work out in my room or the gym about four times a month, meaning I only exercise 12 weeks out of the 52 week year. The lack of exercise is a key factor in the approach taken in the paper. After taking this class it has been reiterated how important exercise is in a healthy lifestyle. In high school I was very active but when I got to college my motivation slowed down tremendously. My sophomore year of college was the best year in terms of exercise, I had a steady gym schedule and I ate fairly well for a college student on a meal plan. Exercise is said to bring positive feelings of well-being and lowers anxiety and depression. I tend to handle stress†¦show more content†¦This plan will be broken into decades starting from my current age, twenty-one, advancing to my late eighties. As we have learned in class, it is important to maintain an active life both physically and mentally in order to live a truly healthy life and to live a longer, fuller life, so will incorporate e ways in which I can challenge my mind as well as my body. Family History As children my parents got us into sports and allowed us to remain active and involved in various school activities. At age eight I was in tennis classes and in high school I played tennis for all four years. My brothers and sister were all involved in various sports like baseball, basketball, football, track, volleyball, ball room dancing, and dance classes. Growing up we would go on walks and runs with my parents and older siblings for fun. In terms of eating, we were always taught to eat at home and prepare the food in the house and not eat out. Growing up we had a balanced diet of fruits, veggies, and protein. This knowledge and reflection will help with this plan because I can account for the motivation children may have on their parents. It has been said that children bring out the child in everyone, and as a child we tend to be the most active and the healthiest. In the present years the balance is a little off, everyone tends to cook for themselves and eat whatever is brought into the house. Now that we are

My Career Goals Work in the Legal Field and Become an...

The definition of career is, progress or general course of action of a person through life, as in some profession or undertaking. In my; life-long goals, I plan to become a thoroughly educated defense lawyer, and I aspire to become an entrepreneur. But before I can do any of these things, I plan to go to a prestigious college, to attain all my degrees. When I become a lawyer in my future, I plan to be the best, because I strive to be a role model to many young people around the world, a leader, and a great success. The legal field is something I’m particularly interested in because of the fact that I like helping people that are in need. Helping someone else that you may or may not know is something so†¦show more content†¦An entrepreneur is someone that organizes and manages any enterprise, a business, usually with considerable initiative, and is something I have always dreamed of doing. Beauty and Cosmetology are the other two fields I’m interested in getting involved in after college. I have always wanted to find a building space, seeing my name on the outside of the doors of my own building, and walking in to my very own hair and nail salon. I feel that as an entrepreneur you have to be willing to take a lot of risks to get to the point in your business that is important to you, because many entrepreneurs in this world today have not succeeded because they lacked a solid and strong business plan. I will do my research and homework when it comes down to my business and I plan on knowing everything I need to know to truly be successful. I’m willing to take all of the risks involved, because it’s something that I love to do. It all goes back down to helping people. When you’ve done someone’s hair or nails, they really love everything about the hairstyle or what wonders you’ve done for their nail they’re happy and that makes me happy. I plan to find all of the skilled workers and stylist that I will need to keep me salon running smoothly, and I plan on making my first clients the happiest, because it’s those first time clients that youShow MoreRelatedPersonal Statement : Personal Business Plan1532 Words   |  7 PagesEngineering and having a business background in my family, becoming an entrepreneur and starting a new venture has always been my ultimate dream. Becoming an entrepreneur requires resilience, self-reliance, focus and vision, ability to handle pressure during the lows, positive approach towards every idea. As an entrepreneur, I have the ability to withstand every stone thrown at me and I can convert them into milestones. I am planning a startup venture in the field of 3-D printing manufacturing unit. AlthoughRead MoreMy Interest in Studying Entrepreneurship835 Words   |  4 PagesThe career path I chose to follow was entrepreneurship. Entrepreneurship is increasing in popularity as many more countries and organizations are trying to get their youth engaged at an early age with entrepreneurship with the express purpose of ensuring that innovation and entrepreneurship will thrive in the future (Mark). I want to become a successful entrepreneur because it has always been a dream of mine to become self-employed. I believe I have the leadership, passion, courage, vision, and persistenceRead MoreEvaluation Of A New Company And Looking For Young Entrepreneurs1717 Words   |  7 PagesIndividual Project Name of contact: Rick Sitter Name of company: Previous- Legal Recovery Law Offices/ New -TBD Mission Valley, CA Contact phone: (619)206-8241 Contact Email: rsitterlrlo@gmail.com Interview Date: 4/19/17 Initial Point of Contact: I met Rick Sitter off of an internship ad listed on craigslist. The ad. stated he was â€Å"starting a new company and looking for young entrepreneurs.† His new company is going to be helping people, who owe money to credit companiesRead MoreArea of Study Guidelines for Business Management and Economics1351 Words   |  6 PagesState College will allow me to achieve my personal and professional goals without compromising my life’s responsibilities. The goals that I have planned for myself are quite common. The main goal is to achieve the self-confidence and self-satisfaction derived from becoming an educated individual with increased knowledge and abilities. Educationally, I wish to build upon my past experiences and capabilities. Professionally, I hope to work in my current career and obtain additional skills related toRead MoreHow Immigration Helps United States1600 Words   |  7 Pagesmoved to this country three years ago, as many legal and illegal immigrants I believe that we help the economy of this country. There are many immigrants in America and they come from all over the world. By no means I want to assume that they have all had my experiences. In my case I’m here on the pursuit of new opportunities, in my mind, or in the way I was raised by my parents, and how am I supposed to achieve my goals is exactly the way they work every day to support our household, is a discontentedRead MoreAn Entrepreneur And Devel op A Successful Business Essay1983 Words   |  8 PagesIntroduction Would you like to become an entrepreneur and develop a successful business? The following will provide information on how to do this in the ever-changing marketplace of the 21st century. Developing business ideas are easy, however actually developing a successful business in the 21st Century is known to be more difficult. Therefore, the 21st-century entrepreneur requires great skills, qualities, and attributes. â€Å"In a small business, you can be both the entrepreneur and the manager while youRead MoreEssay on Women in the Workplace2050 Words   |  9 Pagesback from certain positions and opportunities in the workplace. Women are stereotyped as part-time, lower-grade workers with limited opportunities for training and advancement because of this quot;glass ceilingquot;. How have women managed their careers when confronted by this glass ceiling? It has been difficult; American women have struggled for their role in society since 1848. Women’s roles have changed significantly throughout the past centuries because of their willingness and persistence.Read MoreThe Legal And Illegal Immigrants1726 Words   |  7 Pageswas born here I’m considered a legal immigrant, as many legal and illegal immigrants I believe that we help the economy of this country. There are many immigrants in this country, they all come from all over the world. By no means I want to assume that they have all had my experiences. In my case I’m here on the pursuit of new opportunities, in my mind, or in the way I was raised by my parents, and how am I supposed to achieve my goals is exactly the way they work every day to support our householdRead MoreA Brief Note On The Air Quality Engineering Business1714 Words   |  7 PagesI have been involved with several acquisitions in my career. Also, with evaluating numerous potential acquisitions over the last ten years. Some were geared toward horizontal or related diversification to achieve economies of scale, opportunities to expand product lines or expanding into new geographic areas. Others evaluations were unrelated diversification to grow after a core business has matured or to reduce cyclical impact on a sales revenue and cash flow. Lessons learned are many. TheRead MoreBusiness Enterprise Management10394 Words   |  42 PagesSarah Cooper Student number- My Experiences Sarah Cooper visiting the National Glass Centre in Sunderland to view other’s creative and innovative work Sarah Cooper at the Stadium of light Learner Launch Event for Aimhigher Associates and mentees. An opportunity to get to know each other. Sarah Cooper Training at Northumbria University for Aimhigher Associates Sarah Cooper at Mortimer Comprehensive School working a transition careers evening (21.01.10) My Experiences Continued Sarah Cooper

Frees Growth of Janie in Their Eyes Were W Essay Example For Students

Frees Growth of Janie in Their Eyes Were W Essay atching God Their Eyes Were Watching God EssaysTheir Eyes Were Watching God: The Growth of Janie People grow and develop at different rates. The factors that heavily influence a persons development are heredity and environment. The people you meet and the experiences you have are very important in what makes a person who he/she is. Janie develops as a woman with the three marriages she has. In each marriage she learns valuable lessons, has progressively better relationships, and realizes how a person is to live his/her life. In Their Eyes Were Watching God, by Zora Neale Hurston, Janies marriages to Logan Killicks, Jody Starks, and Tea Cake are the most crucial elements in her development as a woman. Janies marriage to Logan Killicks was the first stage in her development as a woman. She hoped that her forced marriage with Logan would end her loneliness and desire for love. Right from the beginning, the loneliness in the marriage shows up when Janie sees that his house is a lonesome place like a stump in the middle of the woods where nobody had ever been (20). This description of Logans house is symbolic of the relationship they have. Janie eventually admits to Nanny that she still does not love Logan and cannot find anything to love about him. She knew now that marriage did not make love. Janies first dream was dead, so she became a woman (24). Janies prayer is her final plea for a change in her life. She says Lawd, you know mah heart. Ah done de best Ah could do. De rest is left to you (23). Janies prayer is answered with her next husband, Jody Starks. He is the man who fills the voids of loneliness and love, and continues her development as a woman. When they first met, Janie was convinced that Jody believed she was a very special person because of the compliments he gave her. For two weeks, before they married, they talked and Janie believed that Jody spoke for change and chance (28). The problem Janie had with Jody was that he did not treat her as equal. He would not let her speak in front of people, teach her to play checkers, or participate in other events. Janie notices the problem early in the relationship and confronts Jody about it when she says it jus looks lak it keeps us in some way we aint natural wid one nother. Youse always off talkin and fixin things, and Ah feels lak Ahm jus markin time. Hope it soon gits over (43). Janie realizes that she cannot be open with Jody and that he is not the same man she ran off with to marry. Jody has many of his own interests, and none of them are concerned with Janie. She found out that she had a host of thoughts she had never expressed to him She was saving up feelings for some man that she had never seen (68). Jody only gave material goods to Janie. She knew she was missing something in her life, and that is how she realizes the next man she meets is perfect for her. Her development as a woman is complete after living and learning with Vergible Tea Cake Woods. Tea Cake is the catalyst for the final stage of development of Janie as a woman. From Tea Cake, Janie learns to love and what it feels like to be loved. Tea Cake not only made Janie feel special with his words, but proved it as well by taking her fishing, hunting, to the movies, dancing, gardening with her, and other signs of possession (105). For a while, Janie and Tea Cake worked the fields together. .u795350736ede6278f704a8fc68e7d31f , .u795350736ede6278f704a8fc68e7d31f .postImageUrl , .u795350736ede6278f704a8fc68e7d31f .centered-text-area { min-height: 80px; position: relative; } .u795350736ede6278f704a8fc68e7d31f , .u795350736ede6278f704a8fc68e7d31f:hover , .u795350736ede6278f704a8fc68e7d31f:visited , .u795350736ede6278f704a8fc68e7d31f:active { border:0!important; } .u795350736ede6278f704a8fc68e7d31f .clearfix:after { content: ""; display: table; clear: both; } .u795350736ede6278f704a8fc68e7d31f { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u795350736ede6278f704a8fc68e7d31f:active , .u795350736ede6278f704a8fc68e7d31f:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u795350736ede6278f704a8fc68e7d31f .centered-text-area { width: 100%; position: relative ; } .u795350736ede6278f704a8fc68e7d31f .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u795350736ede6278f704a8fc68e7d31f .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u795350736ede6278f704a8fc68e7d31f .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u795350736ede6278f704a8fc68e7d31f:hover .ctaButton { background-color: #34495E!important; } .u795350736ede6278f704a8fc68e7d31f .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u795350736ede6278f704a8fc68e7d31f .u795350736ede6278f704a8fc68e7d31f-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u795350736ede6278f704a8fc68e7d31f:after { content: ""; display: block; clear: both; } READ: Marketin Strategy In E-Commerce Essay For the first time in her life, Janie is enjoying life. She says we aint got nothin tuh do but do our work and come home and love (127). Eventually Tea Cake dies and Janie goes back to Eatonville. From her marriage with Tea Cake, Janie experienced love. This is something she believes very few people have experienced. Janies marriage with Tea Cake finishes her development as a woman. Janie clearly progressed in her development as a woman through the three marriages she had. Logan Killicks was her starting place. From him, she learned that she was missing love. Joe Starks gave her what she thought was love. It was only a show to win her over, which eventually gave way to his ulterior motives of building himself a name. His death gave Janie a new chance. Tea Cake was given the privilege of being the next to marry Janie. He taught her what love was. Although Janie became a woman when her first dream was broken, she completed her growth as a person when she learned about love.

Accounting Policies Adopted By Woolworths-Free-Samples for Students

Question: Discuss about the Accounting Policies and Procedures adopted by Woolworths Limited. Answer: Introduction The financial reports are developed by business entities by taking into consideration the significant accounting policies and procedures. The accounting policies can be described as the particular rules and procedures implemented by business entities in development of its general purpose financial statements (Horngren et al., 2012). In this context, this report presents an evaluation of the accounting policies and estimates used by an ASX listed company, that is, Woolworths Limited, an Australian retail giant. The report analyses the major accounting policies of the company used in developing financial statements. In addition to this, the comparison of the accounting policies of the company is undertaken with one of its major competitors for identifying the accounting strategy used by Woolworths for achieving competitiveness. Also, the issues of concern in the financial reports of the company are also discussed as red flags in the report. At last, the compliance of the annual disclos ures of the company as per the conceptual accounting framework is evaluated in the report. Section 1: Identify Key Accounting Policies The Woolworths Limited develops and published its consolidated financial reports on the basis of principle of consolidation. As per the principle of consolation, a business entity needs to develop consolidated statements by integrating the financial information of all its associated groups of subsidiaries to represent a single economic entity. The consolidated financial statements are developed by the company in accordance with the Corporations Act 2001, AASB and IFRS standards. The financial facts and figures are presented in Australian dollars as per the ASIC Class Order 98/100. The company has adopted the use of historical cost principle for measurement of its financial instruments except sale derivatives financial assets and some liabilities that are measured at fair value (Woolworths: Annual Report, 2016). The company has applied the relevant AASB standards for disclosing the information related to its cash flows, operating leases and segment disclosures (Hoffman, 2016). The company has implemented the required accounting policies in relation to valuation of inventories, financing costs, trade receivables, derivatives, property, plant and equipment and other financial instruments. In addition to this, the company has also implements significant accounting policies for risk management in order to mitigate the risks arising from its daily operational activities. The major risks identified by the treasury function of the company are market risk, liquidity and credit risk. The Board of Directors has developed written policies in relation to management of the significant risks through the use of derivatives for hedging the risk. The treasury function holds the responsibility of reporting the compliance with the risk policies of the overall Group to the board of directors on an annual basis(Woolworths: Annual Report, 2016). Section 2: Assess Accounting Flexibility The accounting managers are provided with some flexibility in selecting the accounting policies by the Board of Directors as per the corporate goals and objectives. The fact is supported from the findings of positive theory of accounting (PAT). The PAT theory have argued that accounting managers should select the accounting policies that helps them to maximize the value of the firm and thus providing larger returns to the shareholders. Thus, as per the theory the standard-accounting setting board has provided some discretion to the management to exercise some flexibility in the accounting policies. The accounting managers make certain assumptions and estimates in the accounting policies for financial reporting (Wolk, Dodd and Rozycki, 2012). The annual report of Woolworths Limited has also provided a description of the accounting estimates of management during development of its financial statements (Woolworths: Annual Report, 2016). However, the company has maintained that the estim ates, judgments and assumptions are made as per the historical cost basis that is adjusted as per the current market conditions. Source: https://wow2016ar.qreports.com.au/xresources/pdf/wow16ar-full.pdf The accounting estimates and judgments that have a significant risk of causing material adjustments are discussed in detail in the notes to financial statements section of the annual report. The major accounting assumptions are undertaken by the company in estimating the useful life if its fixed assets, impairment value of non-financial assets, put options valuation in non-controlling interests, provisions and discontinued operations. The accounting managers are provided the flexibility in selecting the policies and estimates by the management for reporting of financial performance of the company. However, the Board of Directors ensures that flexibility provided to the management in selecting the accounting policies and estimates do not distort the financial performance in any way. The Board of Directors has adopted the corporate governance framework for providing standard guidelines to the managers and employees. The corporate governance principles provide the ethical policies that the mangers and employees should obey while carrying out their job roles and responsibilities (Woolworths: Annual Report, 2016). The Board in its corporate governance framework has also provided the consequences of non-complying with the ethical policies and procedures for the managers while performing their job roles and responsibilities (Hussey and Ong, 2017). Section 3: Evaluate Accounting Strategy The accounting strategy developed by a business entity depends on the specific accounting policies and procedures selected for developing its financial performance. The accounting strategy depends on the norms of accounting policies selected for competing with industry peers, incentives policy, changes in policies and estimates for achieving the corporate aims and objectives. The Woolworths operates in highly competitive retail market of Australia and thus has many competitors including Wesfarmers Limited, Billabong, Coles and many others (Woolworths: Annual Report, 2016). The major competitor of the company is Wesfarmers Limited that is also recognized a supermarket giant in Australian retail sector. The Wesfarmers is presenting a major challenge in front of Woolworths as it has recently reported an increase in its sales revenue by about $13.1 billion from its retail outlets (Pierce, 2015). The Coles, a Wesfarmers company, has also reported an increase of sales to about 4.5 per cent as compared to Woolworths that have reported only rise in its sales of about 0.7 per cent. Thus, Woolworths current faces a large challenge from its competitors and thus need to implement proper strategies that help it to attain competitive advantage. The Board of directors of the company is planning to implement a lean retail model in the company for reducing its operating expenses to about $500 million in the coming two years. The Wesfarmers have also attained a competitive advantage over Woolworths as it develops its financial reports in a simple format as compared to Woolworths. This helps Wesfarmers to achieve the trust and confidence of investors and creditors more in comparison to Woolworths (Wesfarmers: Annual Report, 2016). Therefore, it can be said that Woolworths need to develop strategic goals and objectives that helps it in attaining a competitive advantage (Wesfarmers full-year profit drops 83.3 per cent on $2 billion writedown, 2017). However, the Woolworths Limited has adopted a proper reward management structure to drive its long-term growth by providing proper motivation to its key management personnel (KMP). The reward management structure comprises of short and long-tem incentive plans provided to its managers fro achieving the companys strategic objectives and goals. The incentive plans of the company are based on share-based payments and are approved from its shareholders in order to promote transparency in the business operations (Sheridan, 2016). There is flexibility provided by AASB to the business entities in developing their incentive plans as per the nature of their business operations and goals. However, the AASB has mandated that such flexibility provided to the companys management should not lead to any manipulation of its financial performance by managers for their personal benefits. The performance targets are linked with the net profit after tax (NPAT) and the EBIT (Earnings before Interest and Tax) (Woolworths: Annual Report, 2016). However, the Board of Directors of the company have maintained that linking of incentives with the profitability does not lead to occurrence of many fraudulent activities such as manipulating finance data for achieving higher benefits by the managers (Bamberg and Spremann, 2012). The incentive plans of the company can be depicted as follows: Source: https://wow2016ar.qreports.com.au/xresources/pdf/wow16ar-full.pdf Source: https://wow2016ar.qreports.com.au/xresources/pdf/wow16ar-full.pdf The company have also adopted the specific change in the accounting policies and adopted some estimates during development of its financial reports. The comparative amounts impacted by the change in the accounting policies are adjusted by the company for each of the prior period. The changes are done in order to improve the relevance and reliability of finance information for example the company has adopted the use of fair value in measuring some of its specific assets and liabilities as compared to its previous use of historic cost principle. The changes in the accounting policies are made by the management in order to comply with the current AASB and IFRS standards. The company has also made some estimates in relation to assessing the carrying and recoverable amount of assets. However, the changes in the policies are estimates are carried out by the company for carrying out some specific accounting transactions as per its long-term strategic goals and objectives (Woolworths: Annual Report, 2016). Section 4: Evaluate the Quality of Disclosure The company has provided significant details of the specific accounting policies for identification and measuring of its various financial elements. The notes to financial statements section of the company have disclosed all the accounting procedures adopted for developing its consolidated financial reports. The statements representing the accounting transactions in the financial report of the company have also included footnotes for providing the relevant accounting policies adopted for their development (Woolworths: Annual Report, 2016). Source: https://wow2016ar.qreports.com.au/xresources/pdf/wow16ar-full.pdf The notes to financial statements section of the annual report of the company are sufficient for providing an insight into the key performance of the company. The notes are also consistent with the current performance of the company and the notes have provided each of the details that have been used in development of the financial reports. The accounting quality of the disclosures of the company can also be analyzed with the application of GAAP (Generally Accepted Accounting Principles) standards. The GAAP are the accounting rules and standards that are used by business entities across the world for financial reporting. The principles are developed by the FASB for promoting consistency between the financial reporting of different firms. The development of uniform accounting standards will help the firms to reduce the chances of occurrence of fraudulent accounting activities. The basic accounting principles as per GAAP are cost principle, matching principle and full disclosure. As ana lyzed from Woolworths Limited, the company has adopted the GAAP principles and standards during measurement of its major success factors. The company has adopted the use of historic cost principle for the recognition and measurement of its different financial elements (Woolworths: Annual Report, 2016). This is done as per the GAAP principles as Australian entities incorporate the use of historic cost principle for valuing its different financial instruments. Thus, it can be stated that the adoption of GAAP principles by Woolworths have enhanced its disclosures in relation to its key success factors (Bragg, 2010). The company has also provided relevant information in relation to its operating segments in its notes to financial statements section. The major reportable segments as analyzed from the financial reports of the company are as follows: Australian Food and Petrol New Zealand Supermarkets Endeavour Drinks Group BIGW Hotels The reportable segments of Woolworths have been identified as per its internal reports and these are continuously monitored by the Chief Executive Officer. The review is carried for allocating the required resources to each of the reporting segment. The different business units of the company provide different products and services and also are managed distinct from each other. The financial performance of each of the reporting segments is done on the basis of comparing their respective EBIT (Earnings before interest and tax). This is done in accordance with the AASB standards and section 334 of the Corporations Law that directs all business entities of Australia to report the financial performances of their individual reporting segments. As such, it can be said that Woolworths Limited is complying effectively with AASB and Corporations Law principles in developing its financial reports (Woolworths: Annual Report, 2016). The quality of disclosure provided by the company is also adequ ate as the financial reports are prepared on the basis of application of standard accounting principles and regulations (Walton, 2011). The segment disclosure in the financial reports of the company can be illustrated as: Source: https://wow2016ar.qreports.com.au/xresources/pdf/wow16ar-full.pdf Section 5: Identify Potential Red Flags The potential red flags are referred to as the areas of concern for the management that requires more disclosures in the future financial reports of the company (Gray and Manson, 2007). The company in order to improve its profitability position as compared to the competitors has discontinued its operations in the home improvement market. The company has assessed the value of its property assets on the basis of disposal strategy and investment yields. The values of the assets are determined on the basis of estimation of the management regarding the net sales to be achieved from discontinuing the operations of home improvement. The company has included the impairment loss of the assets in the loss from discontinued operations and the carrying amounts of fixed assets are transferred to Assets held for sale. As such, these refer to unexplained changes in accounting in the annual disclosure of the company that requires more disclosure by the management in the future financial reports (Woo lworths: Annual Report, 2016). The company has also reported a decrease in its inventory value and sales revenue in comparison to its past financial year of 2015. The inventory had significantly decreased from $ 4,872.2m to $4,585.5m and the sales figures have reported a decline of $58,812m to $58,085.7 m in the financial year 2016. The company has also reported a loss of about $2,347.9m in the financial year 2016. The company financial performance is declining and thus it needs to significantly provide the reasons for same in its financial reports and the strategies it is planning to implement for improving the profitability. This is essential for the company to maintain the trust and confidence of its present and potential investors. The main reason for the loss reported in the financial year of the company is due its discontinued operations from the home improvement market (Henderson et al., 2015). The comprehensive loss from the discontinued operations as reported in the income statement of the company is $3,1 91.9m (Woolworths: Annual Report, 2016). The company has also reported cash inflows from the sale of its items of property, plant and equipment to about $722m in the accounting period of 2016. Source: https://wow2016ar.qreports.com.au/xresources/pdf/wow16ar-full.pdf However, the notes to financial statement of the company have not stated any reason for large asset write-offs by the company. The reduction in the value of fixed assets of the company reported as asset write-offs is recorded in the statement of cash flows of the company. The company in order to enhance the understandability of its financial information should provide more information about its asset write-offs it in its financial reports (Mintz, 2013). Section 6: Compliant With Conceptual Framework The conceptual accounting framework has been developed by the IASB for improving the quality of financial reporting. The major principles as identified by IASB of conceptual accounting framework are relevance, reliability, faithful presentation and understandability. Thus, financial information should be according to these qualitative characteristics for meeting the needs and expectations of the end-users of financial reports (Pietra, McLeay and Ronen, 2013). The Woolworths Limited has provided financial information in its annual disclosures as per the qualitative characteristics of conceptual accounting framework. The financial information presented is relevant, reliable and also complete in all aspects. The company however needs to enhance the understandability of its financial reports by developing its general purpose financial statements in an easy format. The quality of the financial reports is also significantly influenced by the political factors that the company faces while o perating its business in different countries (Kenny, 2009). The Woolworths Limited is operating on a global level and therefore needs to develop its financial reports in a way for meeting he expectations of its diverse users across the world. As such, the company is complying with the IFRS standards as stated in its annual reports in order to meet its corporate goals of diversification and expansion. The company is also making some voluntarily disclosures for improving its competiveness on a global platform in its annual reports. For example, the company has presented detailed information regarding its trading performance in its annual report that is not required under AASB standards. This is done by the company voluntarily for improving its global competiveness and thus driving its sustainable growth in the foreign markets. The company making such voluntarily disclosures will be bale to achieve its long-term goals of attaining global competitiveness and thus achieving a recognized brand name in the global market of Australia (Woolworths: Ann ual Report, 2016). Thus, the selection of such accounting policies and disclosures will help the company for improving the reliability and transparency in the business operations and thus achieving the trust of foreign investors (Jensen, 2001). Conclusion It can be inferred from the overall discussion held in the report that accounting policies and procedures plays a significant role in depicting the actual financial performance of a business entity. The flexibility provided to the managers in selection of particular accounting policies can also lead to manipulation of accounting activities. Thus, as such it is important for the Board of directors to review the discretion power of the management for ascertaining that the authority provided to them is not used for achieving any personal gains. The analysis of annual disclosure of Woolworths Limited has revealed that the company has effectively followed the relevant AASB and Corporations Law standards for developing its financial reports. 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