Friday, January 24, 2020

How Can Students be Moviated to Stay in High-school Essay -- Teaching

How Can Students be Moviated to Stay in High-school First of all, I think the students should be motivated mainly by their parents and then by their teachers. Parents should motivate their children by telling them how being a high-school graduate High-School Drop-Outs How can students be motivated to stay in school? First of all, I think the students should be motivated mainly by their parents and then by their teachers. Parents should motivate their children by telling them how being a high-school graduate will help them in life. The parent may mention how being a high-school graduate helped them or how they were hurt by being a high-school drop-out. Teachers can help motivate students by making school fun along with the teaching of the regular lessons. Teachers could also invite various people that graduated from high-school and some that were drop-outs to tell their own personal story. This may help students see the reality of being a high-school graduate or that being a high school drop-out can seriously affect that persons' life. Another thing that should be taken into consideration is that when a parent or teacher is talking to their child or student, the parent or teacher should not focus all on negative ideas. If they focus on negative ideas, and say such things as, â€Å"If you don't finish school then......,† then the child could be demotivated instead of being motivated. Parents and teachers should focus mainly on the positive ideas when motiv...

Wednesday, January 15, 2020

The Development of GAAP in the United States

Setting GAAP These organizations influence the development of GAAP in the United States. United States Securities and Exchange Commission (SEC) The SEC was created as a result of the Great Depression. At that time there was no structure setting accounting standards. The SEC encouraged the establishment of private standard-setting bodies through the AICPA and later the FASB, believing that the private sector had the proper knowledge, resources, and talents. The SEC works closely with various private organizations setting GAAP, but does not set GAAP itself. American Institute of Certified Public Accountants (AICPA)In 1939, urged by the SEC, the AICPA appointed the Committee on Accounting Procedure (CAP). During the years 1939 to 1959 CAP issued 51 Accounting Research Bulletins that dealt with a variety of timely accounting problems. However, this problem-by-problem approach failed to develop the much needed structured body of accounting principles. Thus, in 1959, the AICPA created the Accounting Principles Board (APB), whose mission it was to develop an overall conceptual framework. It issued 31 opinions and was dissolved in 1973 for lack of productivity and failure to act promptly.After the creation of the FASB, the AICPA established the Accounting Standards Executive Committee (AcSEC). It publishes: Audit and Accounting Guidelines, which summarizes the accounting practices of specific industries (e. g. casinos, colleges, airlines, etc. ) and provides specific guidance on matters not addressed by FASB or GASB. Statements of Position, which provides guidance on financial reporting topics until the FASB or GASB sets standards on the issue. Practice Bulletins, which indicate the AcSEC's views on narrow financial reporting issues not considered by the FASB or the GASB. Financial Accounting Standards Board (FASB)Realizing the need to reform the APB, leaders in the accounting profession appointed a Study Group on the Establishment of Accounting Principles (commonly kn own as the Wheat Committee for its chair Francis Wheat). This group determined that the APB must be dissolved and a new standard-setting structure be created. This structure is composed of three organizations: the Financial Accounting Foundation (FAF, it selects members of the FASB, funds and oversees their activities), the Financial Accounting Standards Advisory Council (FASAC), and the major operating organization in this structure the Financial Accounting Standards Board (FASB).FASB has 4 major types of publications: Statements of Financial Accounting Standards – the most authoritative GAAP setting publications. More than 150 have been issued to date. Statements of Financial Accounting Concepts – first issued in 1978. They are part of the FASB's conceptual framework project and set forth fundamental objectives and concepts that the FASB use in developing future standards. However, they are not a part of GAAP. There have been 7 concepts published to date. Interpretat ions – modify or extend existing standards. There have been around 50 interpretations published to date.Technical Bulletins – guidelines on applying standards, interpretations, and opinions. Usually solves some very specific accounting issue that will not have a significant, lasting effect. In 1984 the FASB created the Emerging Issues Task Force (EITF) which deals with new and unusual financial transactions that have the potential to become common (e. g. accounting for Internet based companies). It acts more like a problem filter for the FASB – the EITF deals with short-term, quickly resolvable issues, leaving long-term, more pervasive problems for the FASB. Governmental Accounting Standards Board (GASB)

Tuesday, January 7, 2020

Scientific Management - 1263 Words

While this theory has made many positive contributions to management practice, there have also been negative implications. On a positive note, Taylorism has made an impact on the introduction of the 8 hour working day, minimum wage rates and incentive and bonus schemes, and more importantly, highlighted management as an important area of study, allowing for other theorists to improve on, or provide alternative management theories in response to scientific management such as more worker orientated theories, namely behavioural management. Taylor’s ideals have however been under constant scrutiny as managers highlight the shortfalls of scientific management. While the highly mechanistic way of practice may lead to increased productivity, it†¦show more content†¦The constraints that are placed on individuals prevent any worker initiative and eventually depriving a business of potentially important and vital input from employees. As Caldari (2007) points out, managers â₠¬Å"can miss the opportunity of taking advantage of potential resources but also, and moreover, for society that it is likely to waste its more important kind of capital.† (p. 67) With this impression in mind, although Freeman’s discussion (1996: 2) focused primarily on the effect of scientific management in a Japanese business environment, he makes some interesting observations about Taylor’s mechanistic approach that can transcend cultural barriers. Freeman highlights that while criticism’s of Scientific management revolve around it being ‘anti-worker,’ scientific management and ‘democratic’ management (which pays closer attention to the psychology and respect for workers) do not necessarily have to conflict. It is held that while the needs of workers are of foremost importance, Taylor’s ideal of quality management allowed for reduction in waste and increased production in Japanese business practices. In this context, scie ntificShow MoreRelatedThe Theory Of Scientific Management1633 Words   |  7 PagesThe purpose of this essay is to research, analyse and assess the theory of scientific management, which was revolutionised by Frederick Winslow Taylor in 1887 (A.Huczynski, 2010) and to critically evaluate the benefits and pitfalls of his theory. This theory Taylor developed is known as Taylorism and has been used commonly in various structures of organisation. Comparisons shall be drawn to other theories and advancements of this theory, such as Fordism and Toyotism, which was extremely popular inRead MoreThe Principles Of Scientific Management3291 Words   |  14 PagesTHE PRINCIPLES OF SCIENTIFIC MANAGEMENT (TAYLORISM) STUDENT NAME : SOWMITH VATSAVAI ROLL NO : 120908246 BRANCH : INDUSTRIAL AND PRODUCTION ENGG. 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