Friday, December 27, 2019
Grammar-Translation Method, Audio-Lingual Method and...
Three of the earliest teaching methods were the Grammar-Translation Method, the Direct Method, and the Audio-lingual Method. Discuss these three methods. Also, explain their shortcomings which led to more current approaches in the teaching of grammar to L2 speakers. 1. i) Grammar Translation Method (GTM): Grammar-translation method is the extension of the Classical method which began in Germany (Prussia) in the late 18th century. It was then become popular in the early 19th century. It is one of the earliest teaching methods and was considered as the first institutionalized and the oldest method of language teaching. This is because; GTM was an adopted language teaching method in various schools. In the book, ââ¬Å"The Empirical Evidenceâ⬠¦show more contentâ⬠¦By the time GTM was used in normal schools, a new form of method has been developed focusing on the speaking skills. It was then used widely in the private schools, particularly at the Berlitz schools. 2. i) Berlitz or Direct Method: Berlitz or Direct method was first introduced in the 19th century which attempt to build a methodology around observation of child language learning. This method has emphasized more on speaking and listening and uses little emphasize on grammar. This method was developed as a response to the Grammar-Translation method. It required immersing learners the same way L1 is learnt. L2 is used in teaching while grammar is taught inductively. There is a focus on speaking and listening, and only useful ââ¬Ëeveryday language is taught. Major techniques such as the questioning technique were used to elicit student oral production as well as an importance on the ââ¬Ëhere and nowââ¬â¢. Moreover, Direct method is the secondary role of grammar. This is because; grammar is deemphasized in speech as it is a direct effect of these techniques. The development of phonetic and phonology somehow has given Direct method an advantage during that time. However, the w ay teachersââ¬â¢ teach is more important rather than any scientific rationale about this method. ii) Shortcomings of Direct Method: There are many critics regarding this method. First of all, many abstract words cannot be interpreted directly in EnglishShow MoreRelatedLinguistic Theories Essay1626 Words à |à 7 PagesIn the past, the study of grammar has been investigated for centuries, it was also significantly role in language teaching and learning. The reasons for teaching and learning are different in each period. In some eras, a major aim of teaching and learning was making learners to be able to communicate. In others, it was essentially taught for the purposes of reading and writing. For these reasons, the studies of two linguistic theories, the traditional grammar and the structuralism were created.Read MoreWhat Links Theory Into Practice Within The Classroom1647 Words à |à 7 Pagestheory into practice within the classroom. There are many different teaching methods that can be used in the classroom; in this essay I will compare and contrast the traditional grammar translation method, the communicative teaching approach and the audio-lingual method and the communicative approach and how they impact in the classroom environment. Deciding which method is best for the classroom can be difficult as each method has its own strengths and weaknesses both on teacher and the learner, oneRead MoreEnglish As A Foreign Language1136 Words à |à 5 Pages Grammar teaching has an irreplaceable place in English as a Foreign Language (EFL) because of the fact that without grammar learners can use the language in a limited way; they may not achieve to fully express their intentions or meaning of the messages in a communication activity. It has been seen that throughout the history, the attention given to grammar teaching has differed from time to time. In the beginnings of the twentieth century, grammar teaching was regarded so essential that other aspectsRead More The Audio-Lingual Method for Teaching Languages1398 Words à |à 6 Pageswill be the audio-lingual method which is a teaching method that was first used in the 1950s until the 1970s, although it could be safely stated that the method is regularly used in modern day language teaching. This essay will describe the functionality and history of the audio-lingual method as well as evaluate its usage compared to other mainstream teaching approaches. However before the method is analysed in itself, two factors must be recognised in order to understand the method. These factorsRead MoreThe Evolution of Second- and Foreign- Language Teaching1662 Words à |à 7 Pagesthrough change in teaching methods; 2. Innovation through language-related sciences and research; 3. Technological innovation. During the nineteenth century, the Grammar-Translation Method with its emphasis on the transmission of structural rules and analysis of form served as the principal method of teaching modern and classical languages in schools. The goal of studying a foreign language was to learn the language so as to be able to read its literature. Grammar was taught deductively withRead MoreAudio Lingual Method2617 Words à |à 11 PagesGGGV 2044 METHODS IN TEACHING ENGLISH AS A SECOND LANGUAGE Semester 2 2009/2010 AUDIO-LINGUAL METHOD: A DISCUSSION (INDIVIDUAL ASSIGNMENT) LECTURER: DR. HAMIDAH BT. YAMAT @ AHMAD LISA KWAN SU LI A123040 TESL/2 2 1.1 INTRODUCTION The Audio-lingual Method (ALM), by its very name ââ¬â ââ¬Å"audioâ⬠and ââ¬Å"lingualâ⬠ââ¬â refers to a language teaching approach that focuses on two aspects of language, namely listening and speaking. Unlike its predecessor, the Grammar Translation Method, which focusesRead MoreThe Purpose Of Education1041 Words à |à 5 PagesEnglish than by learning any other languageââ¬â¢ (Crystal, 2003, p. 111). Also teaching English will help those who wish to pursue higher education in native countries and will open up a wide range of job opportunities. Certainly there are different methods in which students learn a language best. However based on my experience I would state that students learn a language best by immersing themselves in the language as much as possible, in order to grasp all different aspects of that language. LearnersRead MoreMethodological Approaches Test4679 Words à |à 19 Pagesview of learning based on analytical processes. | Score 0.5 / 0.5 Question 5 (.125 points) Certain methods/approaches and trends state specific roles for the teachers and prescribe their types of behavior in the classroom. Below, there is a list about the role that, according to these trends, the teacher should fulfill in the classroom situation. Read it carefully and choose the method/approach it belongs to: Never translate: demonstrate Never explain: act Never make a speech: ask questionsRead MoreCommunicative Language Teaching and Audio-Lingual Method3681 Words à |à 15 Pagesby Abdul Bari Communicative Language Teaching and Audio-Lingual Method: Definition Communicative Language Teaching (CLT) is an approach to the teaching of second and foreign languages that emphasizes interaction as both the means and the ultimate goal of learning a language. It is also referred to as ââ¬Å"communicative approach to the teaching of foreign languagesâ⬠or simply the ââ¬Å"Communicative Approach.â⬠The Audio-Lingual Method, or the Army Method, is a style of teaching used in teaching foreign languagesRead MoreTeaching Methods For Teaching And Learning1809 Words à |à 8 Pages Teaching Methods Introduction Although teaching and learning are closely related, they are different. Good teaching is measured by the quality of learning a student is getting as measured by the information the students will then have gained knowledge of. There is a high degree of connection between what has been learned by students and how they then grade the teacher and the subject area. Cohen, 1981; Theall and Franklin, (2001), postulate that learners awarded high marks to their teachers
Thursday, December 19, 2019
Color Symbolism, The Invisible Man, By Irving Howe
Color Symbolism In The Invisible Man Lucinda Gainor As described by Irving Howe in his 1952 review of Ralph Ellisonââ¬â¢s Invisible Man ââ¬Å"This novel is a soaring and exalted record of a Negro s journey through contemporary America in search of success, companionship, and, finally, himself;â⬠. Invisible Man paints a portrait of self-discovery through a narrator who journeys through the dialects and microaggressions of American Multiculturalism. Displaying an Alternate Universe where obvious symbolism is presented not only the audience, but the narrator as it guides him in his travel to finding who he is. Artists for years have been fascinated by the implications of the psychological theory of Automatism, it refers to personal analysis, not the judging of images in the subconscious , but the accepting of them as they come into the conscious mind so they can be analyzed. It has always been understood that the unconscious has important messages for the conscious mind, but the former always communicates through images, such as symbols and archetypes, while the latter communicates through language. Symbolism by definition is the practice or art of using a word or an object to convey an abstract idea, and many surrealist artists want their work to be a link between the abstract realities and the physical formations of the material world. This perfectly explains Ellisonââ¬â¢s usage of linguistic technique and visual description between creating semblance of cultural andShow MoreRelatedAnalysis Of The Invisible Man By Irving Howe1584 Words à |à 7 Pagesolor Symbolism In The Invisible Man Lucinda Gainor As described by Irving Howe in his 1952 review of Ralph Ellisonââ¬â¢s Invisible Man ââ¬Å"This novel is a soaring and exalted record of a Negro s journey through contemporary America in search of success, companionship, and, finally, himself;â⬠. Invisible Man paints a portrait of self-discovery through a narrator who journeys through the dialects and microaggressions of American Multiculturalism. Displaying an Alternate Universe where obvious symbolism is
Wednesday, December 11, 2019
Financial Accounting Business Organizations
Question: Discuss about the Financial Accounting for Business Organizations. Answer: Introduction This study is based on the subject of financial accounting. During this study, the focus is made on the current approach that the business organizations follow to accounting for the liabilities. In the beginning, the study discusses and analyzes the shortfalls in the current definition of the liabilities in the modern business context. At the same time, the discussion focuses on the influence of current accounting approach to the liabilities on the profit overstatement. After that, the study analyses whether the definition or the current accounting approach for the liabilities needs to be changed or not. Proper justifications are provided for each argument in the study. Discussing about the shortfall of the current definition for liabilities As per the current approach for liabilities accounting, liability refers to the economic benefits in terms of future sacrifice that an organization is liable to pay to other party or other organizations against the past transactions (Scott 2016). The resultant liability transactions or events should be settled between the parties that involves transfer of assets, use of assets, provision of business services or transfer of funds. Liability is considered as an obligation that is legally binding that incorporates accounts payable, interest payable, accrued liabilities and other payables (Rosen 2016). Besides, accounting of liabilities requires a company to recognize the amount of liability as a credit balance in the account of liability. However, accounting of liability requires to classify the liabilities as per the nature and type of obligation that is classification as per short- term and long- term and contingent liability (Arnold, Harris and Liu 2016). In several cases, liability also includes environmental liability, which refers to an obligation resulting in future payments because of the past transactions or if the liability resulted from the harm caused by environmental damage. Liabilities also include contractual obligations, deferred revenues, deposits for customers and other outstanding payments. It can be said that the accounting of liabilities should be done appropriately by considering the relevant definition stated in the principles and standards of accounting. Many organizations fail to recognize the liabilities appropriately due to several shortfalls in the liabilities definition when it is applicable to the potentially negative environmental situation (Penner, Kreuze and Langsam 2016). Current definition of liability states that liabilities occur as present obligation due to past events, which does not provide clear understanding to many organizational management and therefore fails to recognize as and when it occurs. For instance, liability occurred with respect to interest payable against the amount of term loans borrowed from bank is required to be recognized as liability since the end of the first year. However, due to lack of clear understanding of definition of liability, organizations fail to recognize the liability on interest payable in the first year (Kumar a nd Misra 2016). Another shortfall in the current definition of liability consists of clear understanding on classification of liabilities as per the nature and terms of occurrence. Accounting of liabilities depends on the nature of liabilities that involves short- term, long- term and contingent liability. There are certain liabilities arise as contingent liabilities that are disclosed under notes to the accounts in the financial report and not in the income statement or balance sheet (Song 2016). Considering the current definition, many organizations fail to classify liabilities appropriately that results in incorrect recognition in the financial statements. Shortfall in the current definition of liability involves lack of providing importance and impact on the cash flow of the organization results in inappropriate accounting in the financial statements (Irwin 2016). Such shortfall in the definition of liability provides impact on the organizational financial statements when the same is applicable to the environmental situations that are potentially negative. Overstatement of profit due to shortfall in definition of liabilities Liabilities are considered to be one of the essential components of financial information which represents the financial position of the organization in terms of amount of obligation that company owes to other parties (Parmar 2016). Accordingly, it is important for the organizations to recognize and represent the transactions of liabilities to provide true and fair financial position during the financial year. Inappropriate of accounting for liabilities result in misstatements in financial statements that represents incorrect profitability and incorrect financial position of the business organization (Jrgensen 2016). In case the transaction of liability is not recognized by the organization for the accounting year in which the liability actually occurred, then the financial statements would not reflect the correct financial information (Mudel 2016). For example, if the amount of liability occurred during the current financial year, it is required to be recognized in the current years financial statements as per the requirement of liabilitys definition. However, if the organization fails to record the amount of liability as and when it occurs i.e. in the current year, the financial statement would be reflecting inappropriate result while the profits would reflect overstated balance (Ratnatunga 2016). Further, inappropriate recognition of liability that may occur due to probable mistakes in identifying the transactions as liability would result in overstatement of profits. Provisions on assets or bad debts include liability that should be recognized as current liability in the statement of financia l position. Therefore, if the organization commits mistake in measuring correct amount of provision, then the operating activities would be recognized at higher cost resulting in overstated profits during the financial year. Other liabilities involve identification of contingent liability inappropriate accounting of which results in overstatement in organizational profitability. As per the definition of liability, contingent liability refers to the potential obligation that occurs due to tentative future event, amount of which is estimated on reasonable basis and disclosed in the financial statements under the notes to the accounts (Weidner 2016). Accordingly, if the organization fails to recognize the contingent liability correctly as well as fails to determine correct amount, then the cost of respective event would reflect lower balance and therefore, amount of profit might reflect overstated balance (Bhasin 2016). In addition, there are certain transactions occur in the business activities that represent both the feature of cost and liabilities. Hence, the organization is required to classify correctly the cost and liability component because recognition of cost affects the income statement while liability component affects the statement of financial position. Accordingly, if the cost component is included in the liability component of the transaction, the same would be recognized in the balance sheet instead of income statement and consequently, the same would reflect overstated profits. Moreover, overstatement of profitability in the financial statement of the organization results due to lack of creating correct provisions on debtors i.e. provision for bad and doubtful debtors (Moehrle et al. 2016). Considering the sales transaction of the organization, it includes credit sales for which provision for doubtful payments and bad debts is required to be estimated and recognized as liability. If the organization fails to estimate such provision, amount of sales would be recognized at higher value reflecting overstated profit. Importance in accounting if it fails to capture the information Identification of liability is important for appropriate accounting, information of which reflects true and fair view of the companys financial performance as well as financial performance. As the amount of liability represents the companys total obligation to be paid in future due to past events, it is recorded in the statement of financial position based on the reasonable estimates and historical judgments (Mudel 2016). Correct identification and accounting of liabilities in the business organization is particularly relevant during the potential impact of the environment on production and disposal of materials in the manufacturing process. It is essential to recognize the correct value of costs and liabilities even in the operating activities for the purpose of determining correct financial information of the company (Song 2016). In case, the accounting of the company fails to capture the relevant information on appropriate understanding of liabilities it matters because incorrect understanding would result in wrong estimation of liabilities that would affect the true result of financial performance. If the organizational accounting fails to capture the information on appropriate recognition criteria of liabilities in the current financial year, it will disclose incorrect accounting balance in the financial statements i.e. income statement as well as balance sheet (Moehrle et al. 2016). As per the principles and standards on accounting, it is essential to recognize the transactions and financial information at fair value and as per the best estimates so that the true and fair result can be obtained (Ratnatunga 2016). Further, in case the liabilities with respect to provisions on doubtful debts or long- term liabilities is classified and recorded incorrectly, the same would result in overstated profit and fals e information to the present and potential investors. Accordingly, organizational accounting is required to understand the concept of definition of liabilities to recognize it in correctly so that the transparent financial information can be determined. However, failure to capture the appropriate information on accounting of liabilities may occur especially during the negative environmental situation that results in presenting correct business information in terms of social and environmental impact. Such misrepresentation affect the sustainability of the organization as it is disclosed in the sustainability report for the current financial year. Misrepresentation of liabilities in the statement of financial position of the company reflects incorrect financial result as well as incorrect amount of obligations that the company owes to other parties. Such misappropriation represents incorrect information on current ratio; cost of capital that involves long- term debt along with the weighted average cost of capital. Further, in case the amount of short- term liability or long- term liability is classified as contingent liability, then the same would be eliminated from the accounting of financial statements and disclosed in the notes to the accounts. Such error in considering and classification of liability would overstate the profit and reflect inappropriate financial information to the investors and other stakeholders. Analyzing whether the definition of liability should be changed or not As per the current definition liability stated by International Financial Reporting Standards, a liability is the present obligation of the business organizations, which is resulting from the past events and which is expected to cause the outflow of the firms resources in order to gain some economic benefits (Demerjian, Donovan and Larson 2016). However, as identified in the above discussion that there are some shortfalls in the current definition of liability that the business organizations follow. In the discussion, it has been identified the current definition of liability does not provide any clear classification regarding the short-term liabilities, long term liabilities and contingent liabilities (Metzger 2016). Due to this, sometimes the actual financial position of the company is not reflected by its financial statements or report. This indicates that the definition of liability must provide the clear guidance that how the business organizations or accountants should classify the liabilities in to short term, long term and contingent liabilities (Oulasvirta 2016). This will make the accounting tasks easier and at the same time, this will also help the business organizations disclosing their actual financial position clearly (Myers 2016). At the same time, the reliability of the financial statements of the company will increase more (Couch and Wu 2016). The above discussion has also mentioned that in the current definition of liability, nothing has been mentioned about the time duration within which the business organizations must account for their liabilities. If the current definition of the liability is analyzed critically, then it can be identified that in that definition, it has been mentioned that the liability is the present obligation of the business organization, which is resulted from the past activities (Kahiya and Kahiya 2017). This may confuse the accountant or the business organizations regarding the timing within which they must account for the liabilities. Therefore, it is very important to specify the timing to account for the liability in the definition of liability. However, in this context, Wu et al. (2017) mentioned that when the companies are accounting for the transactions for a particular financial year, it is obvious that they must account for their liabilities in the same year in which the liabilities have generated. From this point of view, it cannot be said that there is any mistake in the current definition of the liability for which the definition needs to be changed. On the contrary, Cade, Ikuta and Koonce (2016) stated that the understanding of each person can differ. Hence, if the definition is not clear then the accounting techniques, which are based on the human understandings, may also differ. Apart from these, the above discussion has also stated that the current definition of liability does not provide any clue regarding the impact of liability on the cash inflows of the organization. The companies sometimes do not account for the liability fully in the year, in which the liability has been generated (Swieringa 2016). The comp anies do this in order to overstate their profits. It does not increase the cash inflows of the organization (Bolla, Wittig and Kohler 2016). However, if the definition itself indicates the impact of liability on the cash flow of the organization, then it may stop this kind of activity. Therefore, from this discussion, it can be said that current definition of liability must be changed and the new definition must consider the factors like, classification of liabilities, impact of liability on the cash flow and the time span within which the company must accounting for the liabilities. Identifying the broader ramifications for accounting and business due to the accurate capture of liabilities In the above discussions, it has been identified that current definition of liability does not provide complete guideline to the accounting for liabilities. The discussions have also indicated the definition of the liability must be changed so that the accounting for the liabilities can be done more accurately. However, if the liabilities are accounted or captured accurately, then some complexities may take place for the accounting and businesses. One of the broader ramifications that may take place for the accounting and businesses is the business organizations cannot hide any situation in which the business organization earns less profit (Grahn and Bigus 2016). Sometimes, it happens that in a particular financial year the performance of the company is down and the liabilities of the company is high. Due to this, many shareholders and investors of the company stop to invest more funds in that business (Mokhtar, Jusoh and Zulkifli 2016). Due to this, the financial health of the company becomes weaker. In order to avoid this kind of situations, the business organizations overstate the profits by showing less liability. However, if the liabilities are accurately captured, then the companies cannot overstate the profits by lowering down the liabilities (Fornaro, Lange and Lucido 2016). Hence, the actual situation will be in front of the stakeholders and that may affect the financial health of the organization negatively. The proper accounting for the liabilities of the organizations may also de-motivate the new investors or stakeholders (Alrazi and Husin 2016). If the accountants in the business organizations account accurately for the liabilities, then the actual obligations of the business will be clear to the new investors or potential investors. If the liabilities of the company are high, then the potential investors may feel that their investment will not be safe in that company (Bolla, Wittig and Kohler 2016). On the other side, the existing shareholders and investors may feel that their current investment is not secure and due to this, they may back out from the further investment. The accurate capture of the liabilities can also make the accounting for liabilities more critical. If the accountants of the companies account for the liabilities accurately, then they will require more knowledge regarding accounting techniques, classifications of liabilities and their impacts on the financial position of the company. At the same time, the accountant will also require detailed analysis of each liability, which will be more time consuming as well as costly (Grahn and Bigus 2016). Moreover, the proper accounting for the liabilities will make the accounting more complex to understand. The stakeholders especially the shareholders of the companies, who are not accounting experts, will not be able to clearly understand the accounting for the liabilities (Kahiya and Kahiya 2017). If the shareholders cannot understand the financial reports due to the accounting complexities, then the companies will not be able to convince them for investing their money in the business. This will be huge loss to the company, which will affect not only the current financial position, but also the future financial position of the company. Therefore, from the above discussion, it is clear that if the liabilities of the companies are captured accurately, then several problems or ramifications may take place. Due to the ramifications the financial position of the company may decline, which will not be acceptable to any business organization. Conclusion In this study, it has been identified that the current definition of liabilities has some shortfalls due to which many problems take place within the business organizations. The major shortfalls that the study has identified in the current definition of liability are the current definition does not provide any classification of liability, though actually there are three different types of liabilities short term liabilities, long term liabilities and contingent liability. Another shortfall is not proper time span is mentioned within which the liabilities in the business organizations must be accounted. The study has shown that this shortfall sometimes confuses the accountants regarding the time within which the accounting for the liabilities must be done. Due to these different problems or shortfalls, the study has suggested that the current definition of liability must be changed and some modifications must be made in the areas where the current definition has loopholes. The study has also identified that if the liabilities of the companies are accounted properly, then also some problems or ramifications may take place. The major complexity that may take place is regarding the financial position of the companies. The study has stated that if the liabilities are accounted accurately, then the actual financial position of the company will be clear to every shareholder or investor and if the liability of the company is high, then the shareholders may not be agreed to invest their money in the company. At the same time, the accurate accounting for liability may increase the complexity of accounting. Reference list: Alrazi, B. and Husin, N.M., 2016, March. Institutional Governance Framework for Determining Carbon-related Accounting Practices: An Exploratory Study of Electricity Generating Companies in Malaysia. InIOP Conference Series: Earth and Environmental Science(Vol. 32, No. 1, p. 012063). IOP Publishing. Arnold, L.W., Harris, P. and Liu, M., 2016, January. CORPORATE ACCOUNTING MALFEASANCE: AN OVERVIEW. InGlobal Conference on Business Finance Proceedings(Vol. 11, No. 1, p. 202). Institute for Business Finance Research. Bhasin, M.L., 2016. CREATIVE ACCOUNTING PRACTICES at Satyam: THE FRAUD METHODOLOGY REVEALED. Bolla, L., Wittig, H. and Kohler, A., 2016. The liability market value as benchmark in pension fund performance measurement.Journal of Pension Economics and Finance,15(01), pp.90-111. Cade, N.L., Ikuta, K. and Koonce, L., 2016. Assets and Liabilities: When Do They Exist?.Available at SSRN 2742336. Couch, R. and Wu, W., 2016. The fair value option for liabilities and stock returns during the financial crisis.The Quarterly Review of Economics and Finance,59, pp.83-98. Demerjian, P.R., Donovan, J. and Larson, C.R., 2016. Fair value accounting and debt contracting: Evidence from adoption of SFAS 159.Journal of Accounting Research. Fornaro, J.M., Lange, C.D. and Lucido, P.D., 2016. The Continuing Evolution of Accounting Alternatives for Private Companies.The CPA Journal,86(1), p.48. Grahn, A. and Bigus, J., 2016.GHG Measurement Precision, Reporting Incentives, and Environmental Liability. Working Paper. Irwin, T.C., 2016. Dispelling fiscal illusions: how much progress have governments made in getting assets and liabilities on balance sheet?.Public Money Management,36(3), pp.219-226. Jrgensen, T., 2016. Changes in External Accounting Framework and its impact on Asset Liability Management. Kahiya, E.T. and Kahiya, E.T., 2017. Export barriers as liabilities: near perfect substitutes.European Business Review,29(1), pp.61-102. Kumar, A. and Misra, P., 2016. Convergence of Accounting Standards: An Overall View.PARIPEX-Indian Journal of Research,4(11). Metzger, C., 2016. Accounting of pay-as-you-go pension schemes using accrued-to-date liabilities: An example for Switzerland.FZG Discussion Papers,59. Moehrle, S.R., Franzen, L., Meckfessel, M. and Reynolds-Moehrle, J., 2016. Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2015 academic literature.Research in Accountng Regulation,28(2), pp.96-108. Mokhtar, N., Jusoh, R. and Zulkifli, N., 2016. Corporate characteristics and environmental management accounting (EMA) implementation: evidence from Malaysian public listed companies (PLCs).Journal of Cleaner Production. Mudel, S., 2016. A Study to Show the Relation between Creative Accounting and Corporate Governance.Available at SSRN 2710567. Myers, L.P., 2016. Knowledge structures and their relevance for teaching and learning in introductory financial accounting.South African Journal of Accounting Research,30(1), pp.79-95. Oulasvirta, L., 2016. Accounting Principles. Parmar, B., 2016. Ethical Issues in Accounting Finance.PARIPEX-Indian Journal of Research,4(5). Penner, J., Kreuze, J. and Langsam, S., 2016. Analysis of Simplification of Accounting Initiative for Inventory and Update of Other Simplification Proposals.Journal of Corporate Accounting Finance,27(4), pp.9-12. Ratnatunga, J., 2016. The Accounting Delusion: Faith and Trust in IFRS Reports.Journal of Applied Management Accounting Research,14(1), p.1. Rosen, B., 2016. Best Practices for Accounting Procedures for Micro, Small, and Medium-Sized Businesses.Ariz. J. Int'l Comp. L.,33, p.317. Scott, P., 2016.Accounting for Business. Oxford University Press. Song, X., 2016. Changes in lease financing practice during lease accounting standard overhaul (2005-2014).American Journal of Finance and Accounting,4(3-4), pp.309-326. Swieringa, R.J., 2016. Memorial: Robert T. Sprouse and Fundamental Concepts of Financial Accounting.Memorial Articles for 20th Century American Accounting Leaders,49, p.378. Weidner, D.J., 2016. New FASB Rules on Accounting for Leases: A Sarbanes-Oxley Promise Delivered. Wu, C., Li, X., Li, S. and Xu, B., 2017. An Evaluation of Project Management System of Public Construction Sector in Shenzhen, China. InProceedings of the 20th International Symposium on Advancement of Construction Management and Real Estate(pp. 563-573). Springer Singapore.
Tuesday, December 3, 2019
Problem Solution Homelessness free essay sample
Homelessness the Problems of America Homelessness has always been a problem in major cities across the United States and even the world. This problem also affects out local community and even all of us individually. (Daily) A majority of the American people lives paycheck to paycheck, and according to statistics, we are only one or two paychecks away from becoming homeless. While there are many reasons a person or family can become homeless, a majority of those problems come from a lack of income. The job market of today is quickly dwindling and shows no signs of improvement. This market mixed with new government policies is becoming an issue for struggling Americanââ¬â¢s on the poverty line. Homelessness is becoming a vast problem for Americans, According to (Hope for the Homeless) 22 of every 10,000 people are homeless which comes out to an estimate of at least 672,000 people. While that may not seem like a staggering amount, that number is rising quickly. We will write a custom essay sample on Problem Solution Homelessness or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Furthermore, 42 percent of those 672,000 are unsheltered (meaning they live on the streets or in other forms of shelter not meant for human habitation), while 58 percent are living in shelters or transitional housing 37 percent of the homeless are people in family units, while 63 percent are individual adults. The vast majority of the homeless populous are kicked to the streets because as the economy becomes worse, jobs are becoming harder and harder to find. However, even though it is becoming more difficult for the average American to find a job that is not the only reason why people become homeless. Another reason a person could become homeless is various types of abuse such as drug abuse, physical abuse, or mental abuse. Another prevalent reason why some individuals become homeless can be traced to mental illnesses. (Hope) Most mental illnesses that contribute to homelessness are diseases such as obsessive-compulsive disorder, some extreme forms of anxiety, depression, and trauma to name a few. In addition, an even smaller percentage of those suffering from mental illness are veterans that served in the military. Some veterans suffer from a mental illness known as PTSD (Post Traumatic Stress Disorder) when they do not seek medical help they have a higher risk of becoming homeless then those that seek medical advice. This disorder was caused by something that the military veteran experienced while in active duty during war. While the ideaââ¬â¢s that have come forth to try to solve the problem of homelessness, many people have come up with great solutions that are currently helping these individuals. The programs that are in place provide shelters for people who have been kicked to the streets and have no place to stay. These shelters provide food, clothing, water, and best of all a place to sleep. However, these shelters require the individuals staying there to seek a job during the day. The biggest problems these shelters have come from the rules that apply to those staying. The current rules allow homeless people to take advantage of the program by allowing them to stay there for up to 6 months, and then they must move to another shelter or live on the streets. The problem presented with this rule is in most cities they have more than one shelter, which allows people to abuse the system and live under the care of taxpayers indefinitely. However, most people understand that there could potentially be more than one reason why a person would need to return to a homeless shelter within 6 months to a year, but not spend almost their entire life using this system. Comparatively, another great solution that is already in place by the government are programs that were intended to try to help the homeless get on their feet and become productive members of society. Specifically, some of the programs established by the government help homeless people that have families with children, by providing food stamps, welfare, and cash assistance. These programs help prevent people from becoming homeless, but can and often become abused as well. This free government money given to those without jobs provides no real incentive to get a job. (Article) People abuse this system by getting money from all of the government welfare programs and then lying about looking for a job. While not everyone that is on a government program abuses the system, there seems to be almost an equal amount of people who do. Instead of using the taxpayerââ¬â¢s money to give it directly to these men and women who are unable to get ahead in life, this plan would require people to willing give their time to this cause. However, this plan will still require the use of taxpayersââ¬â¢ money, but it will not be given to the homeless in the form of cash. When a person becomes homeless and has been kicked to the streets, when that person(s) comes to the homeless shelter the first thing that will be provided to them will be a suit, pair of shoes, a dress tie, and a razor. Proper female attire will be provided as well, and a member of the staff will help them put together a resume using previous job experience. This person will be given bus passes if public transportation is available in that city, and will be required to fill out at least three applications a day and must provide proof to the shelter. This solution, if put into place will not only help reduce the number of people that are homeless, but it will help those who are not productive members of society become productive. Even though the job market has suffered greatly within the last few years, there are still jobs out there that can provide a good start for someone struggling and on the verge of becoming homeless or already homeless. This solution will not solve the entire problem with homelessness but it is better than the current policies in place. Homelessness caused by mental illnesses and abuse require help from professional medical advisors, and doctors who are trained to help heal these individuals.
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