...CLASSIFICATION OF TEACHING METHODS IN LANGUAGE (final) A teacher‘s responsibility is not only to say all things in books, he has to convey knowledge in them to students. To do that, the teacher of language has to choose effective and suitable teaching methods. We can classify them into two groups, the former is a deductive approach and the latter is an inductive one. For the deductive approach, we can mention the grammar translation method which appeared from 1800. Through translation exercise into the students‘ mother tongue, the teacher can instruct the student’s grammar and vocabulary deductively. Students are taught to write sentences by imitating the grammar rules which they have read. “They also quickly understand the sentences by translating solely words which are taught through bilingual word lists, dictionary studies, memorization” (Richards & Rodgers, 2001, cited by Zhang, n.d). So “this method focuses on reading and writing skill rather than other skills” (Arthur, 2007). This approach is the oldest one and is excessively teacher-centered (Klapper, 2006). The teacher has to give grammar rules and the meaning of words so that students can learn by heart. The more knowledge the teacher provides, the more knowledge the students get. Although it has many weak points, it is suitable for students who start to study second language. It is the easiest and shortest way to learn new words because students hear the explanation in their native language. The inductive classification...
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...Direct Vs. Indirect Cash Flow Method A company reports revenues and expenses on its income statement. Since most companies use accrual accounting, the income statement reveals little about cash flowing into and out of the business. To provide an understanding of cash flows, companies turn to the cash flow statement, which includes a section that restates income on a cash basis. You can choose between the direct and indirect methods to report operational cash flow. Cash Flow Statement The statement of cash flows contains sections for three sets of activities: operating, investing and financing. Only the operations section deals with the question of direct versus indirect cash flows. By comparing the operations section with the income statement, you can identify the differences in timing between income and cash collections. Comparison also reveals timing differences between expenses and cash payments. Large differences might indicate that the company is very aggressive in recognizing income, or that the company spends a lot of cash to buy or maintain assets, a fact not apparent from the income statement. Direct Method When using the direct method, you list cash flows in the operations section of the cash flow statement. Cash flows due to operations arise from customer collections and cash paid to suppliers, employees and others. The section also reports cash paid for income tax and interest. The problem in trying to use the direct method is that a company might not keep the...
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...Introduction to Finite Element Method Mathematic Model Finite Element Method Historical Background Analytical Process of FEM Applications of FEM Computer Programs for FEM 1. Mathematical Model (1) Modeling Physical Problems Mathematica l Model Solution Identify control variables Assumptions (empirical law) (2) Types of solution Sol. Eq. Exact Sol. Approx. Sol. Exact Eq. Approx. Eq. ◎ ◎ ◎ ◎ (3) Methods of Solution (3) Method of Solution A. Classical methods They offer a high degree of insight, but the problems are difficult or impossible to solve for anything but simple geometries and loadings. B. Numerical methods (I) Energy: Minimize an expression for the potential energy of the structure over the whole domain. (II) Boundary element: Approximates functions satisfying the governing differential equations not the boundary conditions. (III) Finite difference: Replaces governing differential equations and boundary conditions with algebraic finite difference equations. (IV) Finite element: Approximates the behavior of an irregular, continuous structure under general loadings and constraints with an assembly of discrete elements. 2. Finite Element Method (1) Definition FEM is a numerical method for solving a system of governing equations over the domain of a continuous physical system, which is discretized into simple geometric shapes called finite element. Continuous system Time-independent PDE Time-dependent...
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...Introduction to Finite Element Analysis (FEA) or Finite Element Method (FEM) Finite Element Analysis (FEA) or Finite Element Method (FEM) The Finite Element Analysis (FEA) is a numerical method for solving problems of engineering and mathematical physics. Useful for problems with complicated geometries, loadings, and material properties where analytical solutions can not be obtained. The Purpose of FEA Analytical Solution • • Stress analysis for trusses, beams, and other simple structures are carried out based on dramatic simplification and idealization: – mass concentrated at the center of gravity – beam simplified as a line segment (same cross-section) Design is based on the calculation results of the idealized structure & a large safety factor (1.5-3) given by experience. FEA • Design geometry is a lot more complex; and the accuracy requirement is a lot higher. We need – To understand the physical behaviors of a complex object (strength, heat transfer capability, fluid flow, etc.) – To predict the performance and behavior of the design; to calculate the safety margin; and to identify the weakness of the design accurately; and – To identify the optimal design with confidence Brief History Grew out of aerospace industry Post-WW II jets, missiles, space flight Need for light weight structures Required accurate stress analysis Paralleled growth of computers Common FEA Applications Mechanical/Aerospace/Civil/Automotive ...
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...computer program was to be open source and well commented, so that its users could comprehend the operations performed in the analysis of a given structure. To accomplish these objectives, the generalized stiffness method of structural analysis was implemented into a computer algorithm. This algorithm, called “TrussT Structural Analysis”, is a collection of visual basic modules embedded in a Microsoft Excel document using Visual Basic for Applications (VBA). This design report outlines the theory behind TrussT Structural Analysis, as well as the methods by which that theory was implemented into computer algorithms. The first two sections of this report present the theory of the generalized stiffness method of structural analysis and its implementation into a computer algorithm. The following sections present the procedures by which the stiffness method was modified to incorporate the analysis of structure with special characteristics such as member applied loads, member releases or support settlements. A computer implementation of the Euler method of analysis is described to account for the geometric non-linearity of structures. Finally, algorithms that can generate member force diagrams and moment diagrams are presented. 2.0 Generalized Stiffness Method The term stiffness...
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...A direct changeover is when the company literally switches off the old system and switches on the new one. This is probably the most straightforward method but is also the riskiest. A phased changeover is where the old system is still active but parts of the new system or modules are brought online, for example, perhaps just the data entry screens and the printing modules are made available but the 'back end' of the system remains the same. Once any problems are ironed out with the new modules then extra modules will be introduced. Effectively the installation happens in small chunks. In this scenario i would recommend that the organisation use the phased method of changeover when it comes to implementing the new operating system. This would allow them to test the functionality of the system in certain areas which may be vital to the running of the business before rolling out the new operating system across the whole company. When the new operating system is implemented they also need to test the communication and compatibility between mobile devices and PCs. The reason for this is that there could be some compatibility issues with the new system which in place causing problems with the system between PCs and Mobile devices. In using a phased method of change over it is justified by the fact that not all devices will be using the system allowing the company to identify any problems which are caused on a much smaller scale. Also with a directv changeover it could not be fully compatible...
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...Advantages The direct write-off method is simple, and can be used by individuals that maintain a company's set of books yet have no extensive accounting education. Unlike the allowance method that estimates probable losses using various ratios and factors, the direct method is based on an actual amount which may be more superior to the small business owner. Disadvantages Since the direct write-off method records the loss only when the account is determined uncollectible, it may result in a loss from a prior period being charged against unrelated income in a future period. This may result in the distortion of a company's true profit of a given period, and does not comply with GAAP matching principle, which requires expenses to be matched with their associated revenues within the same period.Advantages The direct write-off method is simple, and can be used by individuals that maintain a company's set of books yet have no extensive accounting education. Unlike the allowance method that estimates probable losses using various ratios and factors, the direct method is based on an actual amount which may be more superior to the small business owner. Disadvantages Since the direct write-off method records the loss only when the account is determined uncollectible, it may result in a loss from a prior period being charged against unrelated income in a future period. This may result in the distortion of a company's true profit of a given period, and does not comply with GAAP matching...
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...rijijijgjgjgjgjgj iFirst direct of undertook research through a market research. First direct used a variety of primary research methods the reason why they used primary reasons are for number of advantages. One of the advantages of using primary research is that it provides direct feedback from customers and potential customers however, a few disadvantages are the Are that the primary researchFirst direct of undertook research through a market research. First direct used a variety of primary research methods the reason why they used primary reasons are for number of advantages. One of the advantages of using primary research is that it provides direct feedback from customers and potential customers however, a few disadvantages are the Are that the primary research is time consuming and expensive is timFirst direct of undertook research through a market research. First direct used a variety of primary research methods the reason why they used primary reasons are for number of advantages. One of the advantages of using primary research is that it provides direct feedback from customers and potential customers however, a few disadvantages are the Are that the primary research iFirst direct of undertook research through a market research. First direct used a variety of primary research methods the reason why they usFirst direct of undertook research through a market research. First direct used a variety of primary research methods the reason why they First direct of undertook research...
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...differences, just to name a few. In 2010, proposals were issued in Australia and New Zealand which aim to harmonize the standards as adopted in both countries (KPMG, 2010). The purpose of this paper is to study whether the given option of using the indirect method in reporting cash flow statement is beneficial to the users of general purpose financial reports. The paper is divided into five parts where it started off with a brief introduction of AASB 107, following by the reasons for harmonization, the arguments for and against the (in)direct method as well as some criticisms before moving into conclusion. Cash flow is vital to determine the potential of profitable firms as most firms under the basis of accrual accounting may still present favorable profits, despite having poor cash management. The objective of AASB 107 is to require the provision of information about the historical changes in cash and cash equivalents of an entity by means of cash flow statement (Australian Accounting Standards Board [AASB], 2013). In this paper, focus is concentrated in reporting cash flow from operating activities using either the direct method, whereby major classes of gross cash receipts and gross cash payments are disclosed or indirect method, whereby profit or loss is adjusted for the effects of transactions of a non-cash nature (AASB, 2013). As mentioned above, one of the major reasons that such harmonization occurred is because standardization of accounting standards is not necessarily the...
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...• The use of the text (primary, supplemental, or recommended reading) • A contact name and phone number/e-mail address we can use to verify your employment as an instructor You will receive an e-mail containing access information after we have verified your instructor status. Thank you for your interest in this text and the accompanying instructor resources. Cases in Healthcare Finance Case Questions © Health Administration Press, 2010. Reproduction without permission is prohibited. CASE 4 QUESTIONS APPLE VALLEY FAMILY PRACTICE Cost Allocation Methods 1. Briefly describe the differences in the four allocation methods discussed in the case. (Hint: Don’t discuss the mathematics of the schemes, but rather how they differ conceptually.) Which of the four methods is conceptually the most reasonable? 2. What are the allocations to each patient services department, and resulting profitability, under the four allocation methods using the base case cost amounts (Exhibit 4.1) and allocation rates (Exhibit 4.2)? 3. Now consider the sensitivity of the results to changes in the...
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...Direct and Indirect Cash Flows Rochelle Hicks XACC/291 Rashad Abdullah The cash flow statement provides information for managers and investors of how well a business is managing its cash that is coming in and going out. Businesses need liquid assets to pay bill and buy inventory. If assets are not readily available, bills cannot get paid and new inventory cannot be purchased (Petryni, 2016). The direct method and indirect method of cash flows are different due to the cash flows from operating activities, the first portion of the statement of cash flows. There is no difference in the cash flows in the investing and financing activities portion of the statement of cash flows. The cash flows from operating activities include cash from customers and cash paid to suppliers using the direct method. Net income, followed by adjustments needed to convert the total net income to the cash amount from operating activities is reported using the indirect method. A reconciliation of net income to the cash provided by operating activities is reported under the direct method but under the indirect method it is done automatically. For the most part corporations, us the indirect method of cash flows (Averkamp, 2016). The Financial Accounting Standards Board recommends the direct method of cash flows but allows corporations to use the direct and indirect method of cash flows because they both report net cash flow from operating activities. A statement of cash flows is a requirement as part...
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...Direct and Indirect Cash Flows Melita Bryant XACC/291 08/26/2014 Richard Fielden Direct and Indirect Cash Flows The statement of cash flows is important to a business, it highlights the way in which a company is receiving and spending its money. This process is also complicated by the way in which the business chooses to come to the end results. While the direct and indirect methods of preparing the statement of cash flows come to the same end result, their method is a little different. The operations section of the statement of cash flow is the only one that allows the use of either of these methods. The main difference between the direct method and the indirect method involves the cash flows from operating activities, the first section of the statement of cash flows. (There is no difference in the cash flows reported in the investing and financing activities sections.) Under the direct method, the cash flows from operating activities will include the amounts for lines such as cash from customers and cash paid to suppliers. According to "Cash Flow Statement Direct Method" (2014), “The direct method of presenting the statement of cash flows present the specific cash flows associated with items that affect cash flow”. In contrast, the indirect method will show net income followed by the adjustments needed to convert the total net income to the cash amount from operating activities. The direct method must also provide a reconciliation of net income to the cash provided...
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...throughout the world. With our unique experience of anticipating consumers’ needs and creating solutions. Nestle contributes to your well-being and enhances your quality of life.” COST ACCOUBTING INFORMATION SYSTEM OF NESTLE INPUT MEASUREMENT BASIS STANDARD COSTING Nestle is using STANDARD COSTING as a base for input measurement Standard costs are usually associated with a company’s costs of direct material, direct labor, and manufacturing overhead. Rather than assigning the actual costs of direct material, direct labor, and manufacturing overhead to a product, nestle’ like many manufacturers assigns the expected or standard cost. This means that its inventories and cost of goods sold will began with amounts reflecting the standard costs, nor the actual costs, of a product Nestle’, of course still has to pay the actual costs. As a result there almost always differences between the actual costs and the standard costs, and those differences are known as variances, REASON FOR USING STANDARD COSTING Nestle is currently using Standard costing method because the related variances are valuable management tool. If a variance arises, management becomes aware that manufacturing costs have differed from the standard (planned. expected) costs. • If actual costs are greater than...
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...straightforward. The EDD’s cost system is based on the direct method of cost allocation. Service costs related to support departments are allocated directly to the user departments based on labor hours. The EDD now has the opportunity to bid on a potentially lubrative sub-assembly contract. The present accounting system is not able to differentiate the cost of different sub-assemblies. It is obvious to the management that not all sub-assemblies are produced the same, so the allocating service departments’ costs based on the direct labor basis is an incorrect approach. In order to quantify accurate cost levels, the EDD must properly allocate support overhead costs to their productive departments correctly. Rebecca Wills, a business school summer intern, is faced with a daunting task of evaluating different approaches of allocating joint expenses and their impact on the costs of different product sub-assemblies, specifically the cost of Board 2. This will help EDD to decide the accurate cost of the sub-assembly so that they can make an appropriately priced bid for the business. Rebecca compared the direct cost allocation method with two different step-down allocation methods and found that end-item costs of the pertinent subassembly were significantly different. In order to fully understand the cost of Board 2 and decide on an appropriate bid price, Rebecca must decide on the best treatment of service department costs and the best method to allocate these costs to the corresponding productive...
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...1. Briefly describe the differences in the four allocation methods discussed in the case. From your standpoint, which of the four methods is conceptually the most reasonable? Why? Direct allocation: each support department costs are allocated directly to the service departments that use the services. The direct allocation method is relatively simple to apply. None of the costs of providing support services is allocated to other support departments. Only the direct costs of the support departments are allocated to the patient services departments because no indirect costs have been created by intrasupport department allocations. This method is the least costly of the four. Step down: this method is a compromise between the more simple direct allocation method and the complex reciprocal method. This method recognizes that intrasupport departments effects that the direct method ignores but it doesn’t recognize the full range of interdependencies. It is a sequential, stair step pattern of allocation. Step down allocation talks place in a specific sequence. After each allocation is made in this method, a support department is removed from the process. Double apportionment: a slightly more complicated version of the step down method. This method first recognizes support provided by service departments to all other service departments as well as to the patient service departments. That first step is called the first allocation/apportionment. Some costs still...
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