Thursday, January 30, 2020

Filipino Accounting Education Essay Example for Free

Filipino Accounting Education Essay This Statement is issued by the Accounting Education Change Commission (AECC). The AECC was appointed in 1989 by the American Accounting Association and supported by the Sponsors Education Task Force, representing the largest public accounting firms in the United States. Its objective is to be a catalyst for improving the academic preparation of accountants so that entrants to the accounting profession possess the skills, knowledge, and attitudes required for success in accounting career paths. The Commission encourages reproduction and distribution of its statements. The Commissions first Position Statement, on the objectives of education for accountants, emphasized the importance of teaching. The Statement cited the need for training in instructional methods, recognizing and rewarding contributions to teaching and curriculum design, and measurement and evaluation systems that encourage continuous improvement of instructional methods and materials.1 Without progress in these prerequisites to effective teaching, the objectives of that Statement cannot be realized. Moreover, progress is needed in mechanisms for sharing ideas and techniques and in the culture and organizational climate that establishes and maintains the scholarly status of teaching within the professoriate. All interested parties (e.g., university boards of trustees, regents, legislatures, governors, parents of students, and other sponsors of education) should help establish a priority on teaching and otherwise improve its effectiveness, but faculty and administrative leaders bear the greatest responsibility. CHARACTERISTICS OF EFFECTIVE TEACHING The characteristics of effective teaching must be identified if their presence is to be measured and improvements envisioned. Understanding the characteristic of effective teaching is essential for faculty (so they know what is expected) and administrators (so they can assess performance). Five characteristics of effective teaching are listed below. Curriculum Design and Course Development. To effectively design curricula and develop courses the teacher must: set appropriate objectives; develop a useful framework for the conduct of courses and programs; conceptualize, organize, and properly sequence the subject matter; integrate courses with other related courses, disciplines, and current research; and be innovative and adaptive to change. Use of Well Conceived Course Materials. Effective course materials enhance presentation skills, fulfill course objectives, are consistent with current developments and new technology in the field, create a base upon which continued learning can be built, challenge students to think, and give them the tools to solve problems. Presentation Skills. Effective presentation skills stimulate students interests and their active participation in the learning process, respond to classroom developments as they occur, convey mastery of the subject matter, achieve clarity of exposition, instill professionalism, and engage students with different learning styles. Well Chosen Pedagogical Methods and Assessment Devices. Effective pedagogical methods (e.g., experiments, cases, small group activities) vary with circumstances (e.g., size of class, nature of the subject, ability or skill being developed). Assessment devices (e.g., examinations, projects, papers, presentations) should be geared both to course objectives and to the progress of the course and should have a pedagogical component (e.g., fixing in the students mind what is most important, learning by thinking through a problem, identifying weaknesses to be corrected, reinforcing acquired skills). Guidance and Advising. An effective teacher guides and advises students as appropriate to the level of study and research (e.g., a freshmans exploration of potential careers, a seniors job placement, or a doctoral students work on a dissertation). THE ADMINISTRATIVE TASK Administrators should ensure that the reward structure stimulates effective teaching. They should also give attention to the other administrative issues that can affect the quality of teaching. These include: The schools or departments infrastructure for learning. This infrastructure includes, for example, classrooms, EDP and projection equipment, library facilities, and study space. Deployment of discretionary resources (e.g., availability of secretarial assistance, printing and duplicating, travel funds for teaching conferences). Appropriate class sizes and teaching loads, given the educational mission and resources of the school. Administrators should consider how each of the factors above is influencing the quality of teaching at their institutions and whether improvements can be made. Finally, administrators should be satisfied with the quality of the procedures in place in their institutions to evaluate teaching and continuously improve it. REWARDING EFFECTIVE TEACHING Faculty and administrators have a joint responsibility to develop incentive systems that produce the best educational outcomes for students. No one reward system or set of reward criteria can serve all institutions, but all should create adequate incentive for effective teaching. The incentive systems should reward effective teaching in deed as well as in word. Effective teaching should be a primary consideration in the tenure, promotion, and merit evaluation process. Effectiveness and innovation are not free, and it would be a mistake to assume that in the long term simply faculty pride and altruism are sufficient to accomplish continual change and improvement in the instructional function. STRATEGIES FOR EVALUATING AND IMPROVING TEACHING There is a close relationship between evaluating and improving teaching. Information about performance provides feedback on where improvements might be made. Assessments of performance need not have a purely administrative function of determining salaries and promotions; they can be devoted to improving teaching. The techniques below illustrate the range of what is available. Regardless of the technique chosen, assessments of teaching should be systematic and consistent. Self-assessment. Every teacher should regularly assess his or her work in order to improve. Self-assessment requires an evaluation of what was effective, what was not, why some things were relatively more effective, and what changes are desirable. Self-assessments can include documentation of purposes and techniques provided to colleagues as part of formal evaluations and are a natural basis for informal discussions of teaching techniques. Observations by Colleagues. Faculty should be primarily responsible for evaluating the teaching performance of colleagues. The evaluation process should be systematic and should strive for objectivity. A structured approach lends consistency to observations, which can make subsequent observations less stressful. All observations by colleagues should have as a major purpose to make recommendations for improvement, even if the occasion for the observation is administrative. Experience should be considered in assigning faculty observers. Student Evaluations. Student evaluations provide direct evidence of student attitudes toward the classroom experience. Students can report reactions to course workload; to the course materials; to the teachers classroom enthusiasm, demeanor and control; and to their personal interaction with the teacher. They can also estimate their own academic growth in the course. Alumni Input. Graduates can report on the thoroughness of their preparation, the usefulness of specific educational experiences in their lives and careers, and recollections of effective courses and teachers. Aggregate data on alumni outcomes (e.g., employment data) can be combined with information on curriculum design and teaching effectiveness to evaluate how both an accounting program and teaching approaches might be improved. Instructional Consultants. Consultants can analyze teaching techniques and styles and provide recommendations for improvement. Sometimes it is useful to work with a consultant and a faculty colleague, with the colleague focusing on course content and the consultant on teaching techniques. Teaching Portfolios. A teaching portfolio is a factual description or collection of a professors teaching achievements (i.e., an extended teaching resume). The teaching portfolio is to a professors teaching what lists of publications, grants, and academic honors are to research. A portfolio might include documentation of ones teaching experience and philosophy, syllabi, evidence of student learning, student and faculty evaluations, videotapes, and documentation of work on curriculum design and course development. A teaching portfolio may be critical to providing the teaching vita with the portability and external review enjoyed for so long by the publishing vita. CONCLUSION Every party with a stake in improving accounting education has a stake in improving accounting professors teaching, but faculty and administrators can do the most to bring it about. They can work to ensure that teaching is appropriately rewarded and supported, that campus conditions are conducive to effective teaching, that effective teaching strategies are shared with others, that sound mechanisms for feedback on teaching effectiveness are in place and functioning, and that methods of evaluating teaching are refined and viewed as credible by those who play key roles in the evaluation and reward process. SELECTED BIBLIOGRAPHY Angelo, Thomas A. and K. Patricia Cross. Classroom Assessment Techniques: A Handbook for College Teachers (2nd Edition) San Francisco, CA: Jossey-Bass Publishers, 1993 Boyer, Ernest L. Scholarship Reconsidered: Priorities of the Professoriate. Princeton, N.J.: The Carnegie Foundation for the Advancement of Teaching, 1990. Blackburn, Robert T. and Judith A. Pitney. Performance Appraisal for Faculty: Implications for Higher Education. Ann Arbor, MI: national Center for Research to Improve Postsecondary Education, The University of Michigan, 1988. Braskamp, Larry A. and John C. Ory. Assessing Faculty Work. San Francisco, CA: Jossey-Bass Publishers (in preparation), 1993. Cashin, William E. Defining and Evaluating College Teaching, IDEA Paper No. 21. Kansas State University, Center for Faculty Evaluation and Development, September 1989. Centra, John, Robert C. Froh, Peter J. Gray, Leo M. Lambert and Robert M. Diamond, eds. A Guide to Evaluating Teaching for Promotion and Tenure. Syracuse University, Center for Instructional Development, 1987. Diamond, Robert M. Designing and Improving Courses and Curricula in Higher Education. San Francisco: Jossey-Bass Publishers, 1989. Edgerton, Russell, Patricia Hutchings and Kathleen Quinlan. The Teaching Portfolio: Capturing the Scholarship in Teaching. Washington, D.C.: American Association for Higher Education, 1991. Gabbin, Alexander L., Scott N. Cairns and Ralph L. Benke, Jr., eds. Faculty Performance Appraisal. Harrisonburg, VA: Center for Research in Accounting Education, 1990. Lambert, Leo M. and Stacey Lane Tice, eds. Preparing Graduate Students to Teach: A Guide to Programs that Improve Undergraduate Education and Develop Tomorrows Faculty. Washington, D.C.: American Association of Higher Education, 1993. McKeachie, Wilbert J. Teaching Tips: A Guide Book for the Beginning College Teacher. (8th Edition) Lexington, MA: Heath and Company, 1986. Mckeachie, Wilbert J., Paul R. Pintrich, Yi-Guang Lin and David Smith. Teaching and Learning in the College Classroom: A Review of the Research Literature. Ann Arbor, MI: National Center for Research to Improve Postsecondary Education, The University of Michigan, 1986. Menges, Robert J, and B. Claude Matkis, eds. Key Resources on Teaching, Learning, Curriculum, and faculty Development. San Francisco, CA. Jossey-Bass Publishers, 1988. Seldin, Peter. The Teaching Portfolio: A Practical Guide to Improved Performance and Promotion Tenure Decisions. Boston, MA: Anker Publishing, 1991. Seldin, Peter and others. How Administrators Can Improve Teaching: Moving from Talk to Action in Higher Education. San Francisco, CA: Jossey-Bass Publishers, 1990. Stark, Joan S. and others. Planning Introductory College Courses: Influence on Faculty. Ann Arbor, MI: National Center for Research to Improve Postsecondary Education, The University of Michigan, 1990. St. Pierre, E. Kent, Michael P. Riordan and Diane A. Riordan, eds. Research in Instructional Effectiveness. Harrisonburg, VA: Center for Research in Accounting Education, 1990. The Teaching Professor. A newsletter published by Magna Publications, Inc., Madison, WI: Maryellen G. Weimer, Editor, Pennsylvania State University. The AECC acknowledge the contributions to the Statement of the following task force members who are not Commission members: Ronald J. Patten and Arthur R. Wyatt. Other Statement issued by the Accounting Education Change Commission: Issues Statement No. 1: AECC Urges Priority for Teaching in Higher Education (August 1990). Position Statement No. One: Objectives of Education for Accountants (September 1990). Issues Statement No. 2: AECC Urges Decoupling of Academic Studies and Professional Accounting Examination Preparation (July 1991).

Wednesday, January 22, 2020

Jesus the Warrior in The Dream of the Rood Essay -- Poetry Analysis

The image of Jesus nailed to a wooden cross by the palms of his hands and with a crown of thorns wrapped around his head is one that has transcended all time barriers. It has inclusive been replicated into figure form that is utilized in various ways but whose primary function is to serve as a constant reminder of the physical suffering endured by Jesus. In The Dream of the Rood however, the perception of Jesus Christ as not only the son of God and savior of mankind but also as a human with the capacity to feel pain, is subverted when through the perspective of a personified cross he is conveyed as a warrior in the midst of combat. The portrayal of Jesus in this way immediately evokes the image of an ideal stereotypical hero who is strong, courageous, and unrelenting in appearance. Nevertheless, it can be said that this type of hero is more inclined towards fantasy than it is based on reality because these idealized heroic figures have only ever truly existed in a fictional universe. The depiction of Jesus as a warrior thus, undermines forms of heroism that stem from explicit suffering that is not concealed but rather expressed by the individual. In the text, Jesus is made out to be a warrior in a literal manner in order to accentuate his act of heroism. Although it can be argued that Jesus was in fact a warrior, this argument is only valid if speaking in figurative terms since being a warrior and fighting in battles was not his profession. Jesus is first identified as a warrior during a particular moment when the cross observes as, â€Å"[†¦] the young Hero stripped himself—[†¦]God Almighty—strong and stouthearted. He climbed on the high gallows bold in the sight of many when he would free mankind† (28). By referring to Jesus as a â€Å"h... ...eying these emotions. It is the expression these emotions that is mistaken for weakness. However, while it is true that warriors for the most part are viewed as heroic figures, it is not the armor or the seemingly courageous appearance that they put up in front of a crowd that defines them as heroes. The way that Jesus is presented in the bible does not make him any less of a hero when compared to the way he is portrayed in the poem. It is the action and motive behind the action that ultimately determines who is heroic. Works Cited †¢ Greenblatt, Stephen, and M. H. Abrams. "The Dream of The Rood." The Norton Anthology of English Literature. 8th ed. New York: W.W. Norton, 2006. 27-29. Print. †¢ Mark. The Holy Bible. The New King James Version ed. Thomas Nelson, 1985. Print. †¢ Mathew. The Holy Bible. The New King James Version ed. Thomas Nelson, 1985. Print.

Monday, January 13, 2020

Competency statement Essay

In 1996 I graduated from Michigan City High School in Michigan City, IN. After graduation I was not able to go right off to college since I was a teen mother. So, instead I immediately began working for a clothing store named Ms. D’s Merchandise. There I was responsible for determining marketing strategies, informing customers about new and incoming merchandise, formulating prices, and maintaining store staff. Working for a small business I was able to acquire customer service skills, tactfully deal with customers, numeracy, initiative, ability to work under pressure, and cultural awareness. Those skills prepared me for the many of the experiences that I would encounter at other jobs. After working there for about 8 months I decided to try something new. I began working at the Life Care Center, a nursing home. There I was a full-time dietary aide, assistant cook, and head cook. I was an employee there for two years. My responsibilities were preparing food items and assembling ready foods for patient trays, setting tables for the elderly, maintaining the kitchen area, ensuring proper preparation/portioning/determining quality of food, and supervising dietary aides. As you know working in this type of atmosphere conflicts may arise. May it be mistakes made by kitchen staff, staff unsatisfied with hours available or simply employees being angry about staying over when others arrive late for their shift. These all require some level of assertive conflict resolution skills. Responding to the needs of your staff in a timely manner, actively listening, remaining calm and fair at all times worked well in this type of atmosphere. Next, in August of 1998 I began working for the state as a correctional officer at the Indiana State Prison. Since I worked in a customer service setting, I learned from prior experience how to resolve conflicts in the workplace in many ways. This experience formed the foundation for many endeavors in the future. There, I was responsible for the safety and security of offenders, instruct inmates and maintain records of offender movement, check inmate for possible contraband, make periodic patrols of quarters and work areas, in itiate count, and be familiar with daily operation of each assignment. Working in a controlled setting staff must work together to reduce conflict among offenders as well as each other. Personal interpretation plays a huge role in conflict within this facility. Each year the staff received 16 hours of  in-service training covering topics like self defense, self control, and how to maintain situations and gain control. Bringing everyone together was the goal since there were many factors separating the culture; like rank, gender, profession, and ethnic groups. Also, documenting daily movement and activities reduced conflict as well. Mainly because documenting helps to avoid any legal action or disputes of judgement. On one occasion I was given an assigned to work in a tower with no heat for several weeks. The control officer had a history of partially do his job. I turned in several work orders to address the heat issue and I also wrote him up for failure to inspect the towers before assigning them. Since he and I could not resolve the issue I utilized the chain of command and went to his supervisor. The supervisor immediately resolved the heat and scheduling issue. In 2001 I became interested in being a hair stylist. I knew living in Mich igan City would not allow me to gain financial stability since it was such a small place. So I moved to Indianapolis. After researching the cosmetology schools in Indianapolis I decided to attend Kayes’ School of Cosmetology. There I received a diploma for cosmetology, esthetics, and manicuring in 2004. After graduation I was hired by The Elizabeth Arden Salon, they hired me as a manicurist/hair. What is conflict? Webster’s Dictionary (Merriam-Webster, 1983) defines conflict as sharp disagreement or opposition of interest or ideas. In other words, what I want does not match what you want, or could it be that you are so much alike that you can’t agree on anything? According to David Hardcastle, Professor of Social Service Administration at the University of Maryland in Baltimore (Hardcastle, 2004), co-workers who get on one another nerves, don’t clash with everyone at the office, just the ones they’re most like. To discover why conflict occurs, Dr. Hardcastle conducted a survey of characteristics of co-workers that often have disputes with others in the workplace. In conclusion, he found that employees that don’t get along are usually more alike than different and that all conflicts at some level,since people perceive that these are incompatible goals held by at least 2 people who are interfering with what the other person wants. According to (Bell & Daly, 1984), before a conflict is carried too far, people often assure each other that they want the same thing or that they are headed in the same direction. This may be because both parties are trying to find common ground. However, in true  conflict people not only want different things but believe that another is interfering with their goal attainment. Here are some core issues that arise in many conflicts:  · Self-esteem underlies all conflicts In every conflict, someone’s sense of self is at stake.  · People engage in conflict when they feel demeaned, when they try to regain a sense of being a good person and when they’re hurting from a previous struggle. Many people are not interested in winning or losing; they just need to feel better about themselves.  · The most significant conflict is when someone feels as though their being taken advantage of. This can occur when dedication and commitment cause an individual to work later hours, but then they are not compensated for it.  · Lastly, conflict can occur when the employee has unrealistic expectations of what their position entails, or of being misunderstood in the workplace. Dr. Tony Fiore mentioned in an article (Fiore, T, 1999, Business know how, several steps a manager can take to reduce workplace conflict. You will find them listed below: 1) Managers should focus on communication skills, both in terms of how they communicate and how they are teaching their employees to communicate with each other. This would include using I statements instead of you language. 2) Managers need to increase their listening skills. Active listening involves things like trying to understand what the individual is saying, repeat it for clarity and then let communicating to them that you did indeed understand what they said. 3) Establish healthy boundaries, without boundaries, there will be conflict and squabbles, power struggles and all kinds of circumstances. Try being more empathetic and compassionate toward your employees or co-workers, without crossing the lines of being their friend. 4) Emotional intelligence, develop skills to be more effective, by teaching people to combine both intelligence and emotions in the workplace. 5) Lastly, set up behavioral consequences to be used with truly uncooperative employees who are unwilling to change. This means explaining expectations to the employee and the outcome if the problematic behavior continues. Rosemary McCaslin a professor of Social Work at California State  University San Bernardino believes in involving the office veterans to assist with the mediation process. Being the seasoned employee, they are usually looked at as the mentors and are able to explain the workplace expectations to all parties involved. By utilizing this process, you are able to resolve conflicts before they escalate. Speak to all parties involved in the conflict. This can often supply the insight you need in regards to the dispute. You also ask others that are familiar with their characters and habits to help give you visualize the full picture. Finding out what each party wants and what their goals are can also give you the full picture of what caused the dispute and how this conf lict can be resolved. Helping them to understand one another can alleviate some of the tension. A careful analysis of other people’s interest and values, as well as your own, will require empathetic listening and respectful speaking. Together, when people use dialogue to talk with each other, they will discover new ideas, new possibilities and new potential solutions to create a better working environment.

Sunday, January 5, 2020

Aliphatic Hydrocarbon - Chemistry Definition

An aliphatic compound is a hydrocarbon compound containing carbon and hydrogen joined together in straight chains, branched trains or non-aromatic rings. Aliphatic compounds may be saturated (e.g., hexane and other alkanes) or unsaturated (e.g., hexene and other alkenes, as well as alkynes). The simplest aliphatic hydrocarbon is methane, CH4. In addition to hydrogen, other elements may be bound to the carbon atoms in the chain, including oxygen, nitrogen, chlorine, and sulfur. Most aliphatic hydrocarbons are flammable. Also Known As: aliphatic compound Examples of Aliphatic Hydrocarbons:Â  ethylene, isooctane, acetylene List of Aliphatic Compounds Here is a list of aliphatic compounds, ordered according to the number of carbon atoms they contain. Number of Carbons Aliphatic Hydrocarbons 1 methane 2 ethane, ethene, ethyne 3 propane, propene, propyne, cyclopropane 4 butane, methylpropane, cyclobutene 5 pentane, dimethylpropane, cyclopentene 6 hexane, cyclohexane, cyclohexene 7 heptane, cyclohexane, cyclohexene 8 octane, cyclooctane, cyclooctene