Thursday, December 26, 2019

Teaching New Skills And Methods Essay - 1356 Words

It is the training that is planned and structured and that takes place mainly at the normal workstation of the trainee and where managers and trainers spend significant time with trainee to teach a set of skills that have been specified in advance. On the –job –training includes mentoring and coaching, learning by doing, shadowing and job rotation, e-learning, and apprenticeship. Mentoring and coaching: mentoring is when an experienced employee takes charge of the training and development of a new employee. The mentor acts as an adviser and protector to the trainee. Coaching in another hand is when a manager takes an active role in guiding another manager. The coach gives guidance through direction, advice, criticism, and suggestion in an attempt to aid growth of the employee. Learning by doing: this is aver popular way of teaching new skills and methods to employees. Learning by doing often happens under the supervision as part of a training or induction orientation process, and is closely associated with the practical experience of carrying out a task. Shadowing and job rotation: shadowing aims to give trainee managers a feel for organization by providing experience of working in different department, whilst the job rotation or switching roles help relieve boredom and thereby raise important because it fits the HRM team working and empowerment. E-Learning: is an informational and learning exchange environment to facilitate learning for employees whenever they need it,Show MoreRelatedTeaching Styles Of The Nurse Educators856 Words   |  4 PagesComparison of Teaching Styles The nurse educators are faced with the challenge of adapting their teaching styles to accommodate a new generation of learners. An effective teacher should take into account the intellectual, social, and cultural characteristics of each student, whereas the students should identify that each teacher has a unique style of teaching. As part of the classroom-online teaching practicum course, I was privileged to shadow an instructor at the University of South FloridaRead MoreThe Gap Between Intention And Action1014 Words   |  5 PagesPhysical Education, as it is in many branches of education. In order to combat The Spectrum of Teaching Styles not being fully understood or utilised sufficiently in teaching, it is vital a systematic and clear approach to bridging the gap between intention and action is implemented. In 1966 Muska Mosston introduced the Spectrum of Teaching Styles to the field of Physical Education. The Spectrum delineates teaching–learning options; it equip s teachers with the fundamental knowledge for developing a repertoireRead MoreStandardized Testing Changed Instruction Method870 Words   |  4 Pagesinstruction method to only focus on the test. However, they also believe that for a student to achieve on the standardized tests, they need a combination of standard testing curriculum and a teacher’s teaching method, which includes their creativity. Teachers felt they were being held accountable for students test scores and they had to work on â€Å"teach to test† method. Thus, teachers felt creativity was lost in the classroom (Zaheeda 22). Since students are being taught in the â€Å"teach to test† method, theyRead MoreSternberg s Triarchic Theory Of Human Intelligence867 Words   |  4 Pagesthe theory when he was teaching at the Yale University. His aim was to establish how education could enhance creative intelligence (experiential), analytical intelligence (componential), and the practical intelligence (co ntextual). The analytical component helps students to break down the problem, process the information, and solve it. Analytical skills are essential since they help the student to compare different social issues and make an informed conclusion. Analytical skills are critical to solvingRead MorePlanning For Professional Development Of Teachers1627 Words   |  7 Pagesfor professional growth is constant in the Education field because teachers cannot live a lifetime on a specific set of knowledge, skills, and competencies with the open pressure and progress of knowledge that is available in this current day and age. This requires the teacher to keep informed at a level of renewed information, skills, and modern trends in teaching methods and techniques. Thus, education for teacher growth is an ongoing and continuous process. To be a teacher is to be a seeker of knowledgeRead MoreGrammar-Translation Method, Audio-Lingual Method and Direct Method1724 Words   |  7 PagesThree 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 oneRead MoreTeaching And Learning English As A Foreign Language774 Words   |  4 PagesTESOL-MA Program Course: Advanced Teaching Methodology Name: à ¢n Ä Class: 2016-B Instructor: Æ °Ã† ¡ng, Ph.D. Taking the course of MA on TESOL, whose design is research-oriented, post-graduates are required to accomplish credit subjects including Advanced Teaching Methodology. It is obviously an opportunity for master students not only to review what they have learned but also to have an in-depth insight of issues related to teaching and learning English as a foreignRead More Acquiring Skills in a New Language Essay1510 Words   |  7 Pagesacquiring skills in a new language is the ability to communicate messages in writing. For a teacher of English as a second langua ge, nurturing students to develop sound writing skills is crucial to the success of the student both as a learner of the language, and their skills communication skills in reading, speaking and even listening in English. The natural ability of native speakers to communicate in a given language does not automatically indicate proficiency in their writing skills, which mustRead More High-Fidelity Human Patient Simulation (HPS) Essay examples1106 Words   |  5 PagesIntroduction Nursing educators use a variety of teaching methods to enhance learning and enable students to better become the skilled practitioners needed in today’s health care environment. One of the newest methodologies is high-fidelity human patient simulation (HPS), a strategy that combines technology with a human body mannequin. Many nursing educators have embraced this type of technology as it offers a means of facilitating cognitive, affective, and psychomotor outcomes. Self-efficacy andRead MoreThe Characteristics Of Efl Learners Essay1139 Words   |  5 Pages2016BTHE REFLECTION PAPER OF ADVANCED TEACHING METHODOLOGYInstructor: Nguyen Thu Huong, PhD.Student’s name: Ä o Thi Hoang Yen Student’s ID: 166014011160 HO CHI MINH CITY, NOVEMBER 9 TH, 2016 During the first six sessions of advanced teaching methodology course, we discussed six main issues namely the characteristics of EFL learners, language teaching approaches, language acquisition and learning, the process of teaching language systems, presenting

Wednesday, December 18, 2019

America s Elder Population Is Living Longer - 936 Words

America s elder population is living longer. Current data trends show that 46.2 million people living in America are age 65 and older (Millennials Outnumber Baby Boomers ,2015). Research shows the life expectancy of the average American woman is 81.2 years of age. Although advancements in medicine continue to evolve there remains one condition which impedes the quality of life for this growing population. Dementia, an Alzheimer s related condition which hinders the quality of life for 3.2 million woman in the United States (Latest Alzheimer s Facts,2013). To date, there are no effective treatments available to cure dementia, however efforts are being made to alleviate aggression, depression and sleep disturbances associated with the disease. Current treatment options for the symptoms of dementia often leave those affected with serious side effects. In an effort to reduce the side effect of antipsychotic and anxiolytics medications, families are beginning to look at other controve rsial treatment options. One such treatment being researched is the use of medical marijuana. Its estimated that approximately one in 14 people, in the United States, are currently living with dementia (Understanding Dementia, 2014) with women being disproportionally affected over their male counter parts. Dementia, is a general term used to describe symptoms of Alzheimer s, which manifest in deficits in cognitive functioning, reasoning abilities and causes disruptions in daily lifeShow MoreRelatedHow to Live to Be 1001662 Words   |  7 Pagesexpectancy is the average length of time persons, defined by age, sex, ethnic group, and socioeconomic status in a given society, are expected to live. The older population is the most rapidly increasing segment of the U.S. population. Since 1900 the number of older adults has increased over ten times and their percentage of the population has more than tripled. This increase is projected to continue at a rate of 1.3 percent annually until 2010. (Torrez, p.132) The number of ethnic minority elderlyRead MoreLife Of Retirement And A Healthy Social Status1045 Words   |  5 Pagespeople. One of the consequences are that the numbers in population are leading to dramatic changes in economy. With a population comes aging, which is now facing us(future generations included) with long-term economic consequences. Much is being discussed and reviewed over the demographic difference caused by the aging of the baby boomers generation defined as those born between 1946 and 1964. Over the next few years, the increasing population of seniors and elderly people will impact our economyRead MoreChina s One Child Policy1631 Words   |  7 PagesThe One Child Policy China has had the new population control for almost 36 years, composed by the one-child policy and prohibited excess reproduction. The birth control plan has received praise on reducing the population, but also received criticism over the late 20th century. In 1979, couples were forced to pledge not to give second birth or bear any more children (Feng, 2014). From 1979 to 2015, while the population growth rate has reduced substantially, this implementation has been tremendouslyRead MoreDiscrimmination against the Elderly Essay955 Words   |  4 Pagesis a form of oppression of elders by youth and adults. Ageism intersects with classism and sexism to produce differences in distribution of retirement resources for the elderly. Women of all ethnic groups live longer than men and general have fewer economic or health-care resources than men in their old age. Women, poor and working-class, and people of color often make fewer contributions to Social Security so they have fewer benefit s. Middle and upper –class elders are more likely to have pensionsRead MoreAging And The Healthcare System3038 Words   |  13 Pages Aging and Healthcare System in America Meron Biriye GERO 302 6981 Dr. Elaine Nailler March 8, 2015 Aging and Healthcare System in America What is Aging? It is not easy to come up with a working definition of aging; different academics around the world defined ‘aging’ from different perspectives. Based on the collected information I have, I define aging –a multidimensional process of physiological, mental and social changes that occurred over the course of life. Though it is beyondRead MoreThe Buddhist Religion And Its Move Into America1175 Words   |  5 Pagesand its move into America is a fascinating 2000 year journey. To understand the significance of this religion in our culture one must take a step back over 2000 years ago and understand the origins of this Age of Enlightenment. It all started in the sixth century B.C with the birth of Buddha, born as Siddhartha Guatama. His parents were rulers of a small kingdom known today as Nepal and although born into royalty and spending most of his life behind the walls of a palace living the life of luxuryRead MoreHow Socialization Is Defined As The Process Of Learning And Internalizing The Values, And Gender Roles Essay1415 Words   |  6 Pagesstructured situations where socialization occurs. Family is the main agent of socialization where language, values, and gender roles are first learned. The Census Bureau defines family as two or more individuals related by blood, marriage, or adoption living in one household. However, sociologists have defined family as a social group whose members are legally bound, biological, emotional ties, or all three. The family structure is present in all societies, but varies in all societies. Religion is anotherRead MoreAgeism : An Underestimated Type Of Discrimination1609 Words   |  7 Pagesof life that all living organisms age. I will, you will, we all will. Some better or worse than others, but all humans grow older, develop, and change during their lifespans. In the lecture â€Å"Aging in America†, Hague (2017) argues those born between the years of 1946 and 1964 are known as the Baby Boomer generation, and until December 2029, 10,000 of them will turn 65 years old each day. With an average life expectancy of 79.8 years in the United States, more people are living longer than at any otherRead MoreHawaii Is A Popular Travel Destination1417 Words   |  6 Pagestravel destination in America. There are a total of 132 islands and only 8 islands have societies living on them. The other 124 islets are too small for humans to live. The eight main islands are Hawaii, Maui, Kahoolawe, Lanai, Molokai, Oahu, Kauai, and Niihau per Oachs (2014). The Polynesians from the Marquesas Islands, looking for new land, were the first to settle on the Hawaiian Islands bringing new species of animals, plants and vegetables (Oachs, 2014). The population of Tahiti started to migrateRead MoreAustralia Is A Federal Parliamentary Democracy1631 Words   |  7 PagesAustralia is a federal parliamentary democracy. It comes with a variety of people, religions, etc. They have native people living there known as Aborigines and the Torres Strait Islanders. Australia does have some major problems with their politics and elder care. Mitch is nineteen years old and lives with both his parents and grandmother. Mitch lives in Gold Coast, Queensland, which is , â€Å"the second largest city† in Australia (Stephens). The area Mitch comes from is an urban area that has a lot

Tuesday, December 10, 2019

Differences Between Full Cost Method and Successful Effort Method In Oil and Gas Accounting free essay sample

An accounting system used by companies that incur exploration costs for oil and natural gas that does not differentiate between operating expenses associated with successful and unsuccessful exploration projects. Regardless of the outcome, successful and unsuccessful operation expenses are capitalized. Under Full Cost Method, all property acquisition, exploration and development costs, even dry hole costs, are capitalized as oil and gas properties. These costs are amortized using a unit-of-production method based on volumes produced and remaining proved reserves. The net unamortized capitalized costs of oil and gas properties less related deferred income tax MAY NOT exceed a ceiling consisting primarily of a computed present value of projected future cash flows, after income taxes, from the proved reserves. Under this method, the Company capitalizes all acquisition, exploration and development costs for the purpose of finding oil and gas reserves, including salaries, benefits and other internal costs directly attributable to these finding activities. Although some of these costs will ultimately result in no additional reserves, we expect the benefits of successful wells to more than offset the costs of any unsuccessful ones. the full cost (FC) method, allows all operating expenses relating to locating new oil and gas reserves, regardless of the outcome, to be capitalized. In addition, gains or losses on the sale or other disposition of oil and gas properties are not recognized unless the gain or loss would significantly alter the relationship between capitalized costs and proved reserves of oil and natural gas attributable to a country. As a result, we believe that the full-cost method of accounting better reflects the true economics of exploring. The Successful effort Method The successful efforts (SE) method allows a company to capitalize only those expenses associated with successfully locating new oil and natural gas reserves. For unsuccessful (or dry hole) results, the associated operating costs are immediately charged against revenues for that period. . Successful Effort Method Only the cost of successful efforts is capitalized. Cost of exploratory dry holes, geological and geophysical (GG) costs in general, delay rentals, and other property carrying costs are expensed. The net unamortized capitalized costs are amortized on unit-of-production method, whereby property acquisition costs are amortized over proved reserves and property development costs are amortized over proved development reserves. The basic concept underlying the successful efforts method of accounting for oil and gas exploration and production activities is based on a direct cause-and-effect relationship. The successful effort method follows the premise that an enterprise is to capitalize only those costs it incurs that directly result in an asset that has future benefit measured in terms of future cash flows. Like many other oil and gas companies, the Company has chosen to follow the successful efforts method. It is believed that this method is preferable, as many oil Companies focus on exploration activities wherein there is risk associated with future success and as such earnings are best represented by attachment to the drilling operations of such Companies. Costs of successful wells, development dry holes and leases containing productive reserves are capitalized and amortized on a unit-of-production basis over the life of the related reserves. Other exploration costs, including geological and geophysical expenses applicable to undeveloped leasehold, leasehold expiration costs and delay rentals are expensed as incurred. In accordance with accounting under successful efforts method of accounting, oil Companies review proved oil and gas properties for indications of impairment whenever events or circumstances indicate that the carrying value of its oil and gas properties may not be recoverable. When it is determined that an oil and gas property’s estimated future net cash flows will not be sufficient to recover its carrying amount, an impairment charge must be recorded to reduce the carrying amount of the asset to its estimated fair value. This may occur if a field contains lower than anticipated reserves or if commodity prices fall below a level that significantly effects anticipated future cash flows on the field. Differences Between The Successful Effort Method And The Full Cost Method. Below are some of the differences between The Successful Effort Method and The Full Cost Method. By contrast, the successful efforts accounting method only capitalizes expenses related to successful ventures. 2. Under the successful-efforts method, costs such as geological and geophysical (GG), exploratory dry holes and delay rentals are expensed as incurred, where under the full-cost method these types of charges would be capitalized to their respective full-cost pool. In the measurement of impairment of oil and gas properties, the successful-efforts method of accounting follows the guidance provided in Statement of Financial Accounting Standards (SFAS) No. â€Å"Accounting for the Impairment or Disposal of Long-Lived Assets,† where the first measurement for impairment is to compare the net book value of the related asset to its undiscounted future cash flows using commodity prices consistent with management expectations. Under the full-cost method, the net book value (full-cost pool) is compared to the future net cash flows discounted at 10 percent using commodity prices in effect on the last day of the reporting period (ceiling limitation). If the full-cost pool is in excess of the ceiling limitation, the excess amount is charged through income. 3. According to the view behind the SE method, the ultimate objective of an oil and gas company is to produce the oil or natural gas from reserves it locates and develops so that only those costs relating to successful efforts should be capitalized. Conversely, because there is no change in productive assets with unsuccessful results, costs incurred with that effort should be expensed. On the other hand, the view represented by the FC method holds that, in general, the dominant activity of an oil and gas company is simply the exploration and development of oil and gas reserves. Therefore, all costs incurred in pursuit of that activity should first be capitalized and then written off over the course of a full operating cycle. 4. In Statement of Financial Accounting Standard (SFAS) 19, the FASB requires that oil and gas companies use the SE method, while the SEC allows companies to use the FC method. These two governing bodies have yet to find the ideological common ground needed to establish a single accounting approach. 5. Initially, net income for both an SE and FC company is impacted by the periodic charges for DDA and production expenses, but net income for the SE company is further impacted by exploration costs that may have been incurred for that period. Thus, when identical operational results are assumed, an oil and gas company following the SE method can be expected to report lower near-term periodic net income than its FC counterpart. As with the income statement, when identical operational outcomes are assumed, for a company following the FC method of accounting near-term results (shown in the cash flows from operations (CFO) portion of the statement of cash flows), will be superior to those for a company following the SE method. CFO is basically net income with non-cash charges like DDA added back so, despite a relatively lower charge for DDA, CFO for an SE company will reflect the net income impact from expenses relating to unsuccessful exploration efforts. Similarities Between The Successful Effort Method And The Full Cost Method Below are some of the similarities between The Successful Effort Method and The Full Cost Method: 1. The two methods represent conflicting views in the industry about how oil and natural gas companies can most transparently report their earnings. 2. Exploration costs capitalized under either method are recorded on the balance sheet as part of long-term assets. This is because like the lathes, presses and other machinery used by a manufacturing concern, oil and natural gas reserves are considered productive assets for an oil and gas company; Generally Accepted Accounting Principles (GAAP) require that the costs to acquire those assets be charged against revenues as the assets are used. 3. Each view insists that the associated accounting method best achieves transparency relative to an oil and gas companys accounting of its earnings and cash flows. 4. When there are no new reserves  being added, reported net income under longer term SE and FC, each companys CFOs will be the same. This is because adding back the non-cash charge for DDA effectively negates the relatively larger impact to net income under the FC method of accounting. 5. Regardless of the method it chooses to follow, an oil and gas company engaged in the exploration, development and production of new oil or natural gas reserves will incur costs that are identified as belonging to one of four categories: i. ) Acquisition Costs  Acquisition costs are incurred in the course of acquiring the rights to explore, develop and produce oil or natural gas. They include expenses relating to either purchase or lease the right to extract the oil and gas from a property not owned by the company. Also included in acquisition costs are any lease bonus payments paid to the property owner along with legal expenses, and title search, broker and recording costs. Under both SE and FC accounting methods acquisition costs are capitalized. Typical of exploration, costs are charges relating to the collection and analysis of geophysical and seismic data involved in the initial examination of a targeted area and later used in the decision of whether to drill at that location. Other costs include those associated with drilling a well, which are further considered as being intangible or tangible. Intangible costs in general are those incurred to ready the site prior to the installation of the drilling equipment whereas tangible drilling costs are those incurred to install and operate that equipment. All intangible costs will be charged to the income statement as part of that periods operating expenses for a company following the SE method. All tangible drilling costs associated with the successful discovery of new reserves will be capitalized while those incurred in an unsuccessful effort are also added to operating expenses for that period. For an oil and gas company following the FC method, all exploration costs, including both tangible and intangible drilling costs, are capitalized by being added to the balance sheet as part of long-term assets. Development costs involve the preparation of discovered reserves for production such as those incurred in the construction or improvement of roads to access the well site, with additional drilling or well completion work, and with installing other needed infrastructure to extract (e. g. , pumps), gather (pipelines) and store (tanks) the oil or natural gas from the reserves. Both SE and FC methods allow for the capitalization of all development costs. iv. ) Production Costs The costs incurred in extracting oil or natural gas from the reserves are considered production costs. Typical of these costs are wages for workers and electricity for operating well pumps. Production costs are considered part of periodic operating expenses and are charged directly to the income statement under both accounting methods. Conclusion When investing in companies involved in the exploration and development of oil and natural gas reserves, company analysis should include recognizing which accounting method a company follows. The differences between the two methods and their impact on near- and long-term net income and cash flow should prove helpful when comparing individual companies past results and future expectations.

Tuesday, December 3, 2019

Symbolism in Compass and Torch free essay sample

This story uses powerful symbols to reveal deep meanings within the relationship between the father and son, such as the title, ‘Compass and Torch’. The compasses in this story represent guidance in their relationship. By forgetting them, this shows that they both have no sense of direction, therefore are lost. The torch (which they both remember) uses the symbolism of light to show that they both hope to find their relationship, shown in the line, ‘two torches are for lighting a bigger space in the wilderness, for lighting it together. Two torches are for father and son to back each other up. ’ Yet later on in the story, the man’s actions show that he gives up this hope. The symbolism of the opening line is clear as we realise what this trip is revealing about their relationship. ‘The road ends with a gate,’ You see here that the writer is suggesting this trip will lead to an epiphany for the father, in particular as he realises that opening this ‘gate’ is simply too much for him. We will write a custom essay sample on Symbolism in Compass and Torch or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The gate represents the much needed turning point in their relationship that he will not cross- he cannot bear the pain of his son. This is seen at the end, in Line 171, ‘the man gently takes away the torch’, suggesting that he has given up, taking away the only hope the child had left. The setting beyond the gate continues the suggestion of pain and old wounds, ‘bleached bruised age-old spills of purple It implies that moving forward with their fragile relationship will be painful, and we are introduced to an omniscient narrator that reveals their feelings. ‘Watching Dad. Watching what Dad is. Drinking it in: the essence of Dadness. ’ The writer makes us focus on this moment of the boy watching his father, which leads us to question why he is so desperate to take in ‘the essence’ – can it be because his dad seems almost like a stranger, because of his prolonged absences, and the boy feels the need to remind himself of his father? The omniscient narrator shows the son more pained than we would ever expect a child to be, which affects the reader deeply as you consider the amount of damage that can be done to a child through mere gestures. The reader feels empathy toward the desperate child and despairing father, as we read on and watch their relationship fall into disrepair.