...As a teacher it is your responsibility to not only present new material to the student but to teach them and to verify and monitor what information they are actually obtaining and processing. There are many forms of assessments that teachers can use to evaluate students understanding of lesson material. I will suggest a few methods that I will use in my secondary education mathematics classroom. The first strategy of monitoring I will discuss will be quizzes. There are multiple advantages for this form of testing. First, is that it easily produces recorded data. I can quickly grade multiple choice questions and record the students’ grade. Being able to record this grade will allow me to present scores to the parents when I am asked for a student’s progress. Another advantage to a quiz is the ability to assess both the entire class and each individual’s understanding on a topic. I will be able to look at the overall measurement and decide whether there is a need to review the topic or lesson, or if the class is ready to advance in the given studies. Also, by presenting multiple quizzes through the term the students and I can create a set format, which can help ease classroom anxiety. Another form of monitoring students’ progression through a lesson is homework. Homework can be one of the most effective methods for tracking mathematical progress. Assigning, collecting and grading homework can be a very timely way to gather information on how each student is progressing through...
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...Journals and Scientific Documents The purpose of journals and professional papers is to inform the public on a specific subject matter. These writings relate directly to a broad spectrum dependent on the edition or publication specifics. Of professional papers, several types can provide a scope of information and credibility toward a purveyance of technical or detailed information. The structure is usually even flowing and organized with particular information segments set out about the constituency of the writing. These papers, intended for publication in special interest journals, enhance the writers research, writing, and documentation capabilities as some of the information, not being his/her own will need to be accredited as if it is not, than plagiarism will be extrapolated. Journals, usually published by or for a particular subject matter or client, are detailed and accurate. There may be a UCLA journal, National Geographic Journal, or even a mechanic’s journal. The particulars of this, geared toward a particular audience and each entry, will usually comprise two titles sharing a general viewpoint for the nonprofessional and an entry specific title for the professional. The purpose of journals is to inform a group or individual of the credible elements related to a curriculum or scientific, professional, or academic scope. The writings or information in a journal may be composed of professional papers but the opposite is not the same. ...
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...Difference between journals and diaries:- The difference between a diary and a journal is that a diary is where you can write down what happened during the day and keep a record of stuff. A journal is to write your own personal feelings in, and things that happened, and how they happened. A diary is a report of what happened during the day—where you ate, who you met, the details that what was happened in the office, and who took whose side. It is a like a newspaper about you. A journal is completely different. A journal is about examining your life. It’s a GPS system for your spirit. Journals lead to insight, growth, and sometimes, achieving a goal. You can keep a journal in anything that feels comfortable and that’s portable–a spiral notebook, a bind book you have put together with lokta paper, index cards held together with a rubber band. You can use a computer; keep a blog, although that doesn’t work as well for me. But things on the internet are simply not private, password protected or not. To keep a journal on paper, pick a time of day to write. Keep it regularly. It makes it easier. Try that you didn’t stuck to an exercise program because then it can nailed it into schedule at a certain time. Writing works the same way. First thing in the morning, last thing at night, while eating lunch at your desk. Write with a good pen that feels good and whose color you like. In the beginning, you may have to set a time limit. Three minutes is good. Just write whatever comes...
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...goals.These moments that I share in this special relationship shape me to grow from the past and prepare for the future. Unfettered,capabilities to share my innermost thoughts allowed captivated watch as I begin to blossom into a mature strong being able to stand back and marveled as the story unfolded. A connection so powerful that others long for the ability to have their words caressed and accepted. My aptitude to cope with the grind of life increased as the pages filled up. The ivory shelf above my bed cradled the secret books housing the foundation of character built over the years, strengthen by an everlasting, unbreakable, and irreplaceable bond.Each page of my journal is a connection that provides me with the ability to purge, enhances personal growth, and tells the world my story. Writing in a journal is a means to purge. The remembrance of hastening home knowing that serenity would come once Iexpelled the battle rampant in my head, enabled me to function and endure long hours bursting with the bile of sentiments blaring for discharge.When reflecting...
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...Since the very beginning of my days as a student, I have despised literature. English has always been a subject that I dreaded. I do not loathe literature solely for my lack of writing skills, because I do enjoy reading, rather it’s the fact that I tend to lose my train of thought while writing an essay or while brainstorming an idea I want to address. I struggle with organizing my thoughts and making concise relationsHIPS[?][CONNECTIONS?] between literary texts and the assignments given by my teachers. The only time I do enjoy writing is when I can write freely in my journal. By writing in a journal, I do not worry about the grammar and organized aspect of writingCOMMA and it clears my mind. I find that I am able to write what I feel [easier ]MORE EASILY in my private journal versus writing an essay that will be graded. [NICE INTRO – CONTRARY TO YOUR TITLE, THIS SEEMS AS THOUGH IT’S GOING TO BE ABOUT YOUR JOURNAL WRITING VS. ACADEMIC WRITING, NOT GRAMMAR? ALSO, YOU NEED TO GET RID OF THIS EXTRA LINE BETWEEN PARAGRAPHS.] During [my ]seventh grade, in middle school, I had a very tough English teacher. Mrs. Carson was a very nice person outside of class[,]SEMI-COLON howeverCOMMA her toughness really displayed itself when she graded papers. Her main focus[ed] was grammar and clean organization rather than THE ideas of the topic. The entire year I struggled with her; each assignment I struggled to form my papers the way she would want and failed to remember the grammar rules and...
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...The Dynamics of Writing and Family “Most successful men have not achieved their distinction by having some new talent or opportunity presented to them. They have developed the opportunity that was at hand." -- Bruce Fairchild Barton, advertising executive and congressman Uncle would say, "There are certain inalienable truths you must accept." So when I raged about Atheists being disqualified for holding office in Arkansas or how it's illegal to carry a bible in Singapore, he'd say, "Write it down. Let it out." I've filled four journals. On an idle Thursday, when my mind was free of frustration, I read the crumpled, yellowed pages of my black leather journal and saw a natural progression from black to color. I had precisely captured all my experiences, but in an entirely aesthetic way. From then on, every time I opened my journal, I found myself in an unfamiliar environment writing to capture a mood or scene with creative language. It was my therapeutic getaway from reality. In the summertime, every Sunday, after taking a rattling cold bus, two smoky, humid subway trains, and picking up the best peanuts on 114th street, I would arrive at Riverside Park, New York. I wrote at least one piece every time I was there and shared my work with the same old man who perused the New York Times and the same skinny college student who sunbathed in her bikini. After noting any criticism they gave, I would return home, edit and embellish each piece. ...
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...How to Find Specific Journal Articles: (by Mark James) This is a step-by-step guide to finding specific research articles that you have been given the complete reference for (e.g. for seminar readings listed on Moodle, or for articles cited in lectures). To find articles when you do not have a full reference for (e.g. when you’re looking for research on a topic/theory/model generally) please refer to the slide “Finding Sources” of the Study Skills slides provided on Moodle. All seminar readings are available to download via the University of Kent library website using the following steps. Example - how to find: Poropat, A.E. (2009). A meta-analytic analysis of the five-factor model of personality and academic performance. Psychological Bulletin, 135 (2), 322-38. Step 1: Go to http://www.kent.ac.uk/library/ - click ‘Search for journals” and enter title of the journal (e.g. Psychological Bulletin) here: Step 2: Click on one of the search results: Some journals are accessible through multiple providers (e.g. PsycARTICLES, Academic Search Complete, Wiley-Blackwell Full Collection), with varying levels of access. Check the date of the article you’re searching for was published and select a provider which holds the journal published that year. Step 3: A new window will pop up, and you will be asked to input your Kent username and password. Once provided you will be taken to the journal providers website. Select the year the reading was published (e.g. 2009)...
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...JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH Volume Fifteen 2003 pp. 95–116 Practice Developments in Budgeting: An Overview and Research Perspective Stephen C. Hansen The George Washington University David T. Otley Lancaster University Wim A. Van der Stede University of Southern California Abstract: Practitioners in Europe and the U.S. recently have proposed two distinct approaches to address what they believe are shortcomings of traditional budgeting practices. One approach advocates improving the budgeting process and primarily focuses on the planning problems with budgeting. The other advocates abandoning the budget and primarily focuses on the performance evaluation problems with budgeting. This paper provides an overview and research perspective on these two recent developments. We discuss why practitioners have become dissatisfied with budgets, describe the two distinct approaches, place them in a research context, suggest insights that may aid the practitioners, and use the practitioner perspectives to identify fruitful areas for research. INTRODUCTION udgeting is the cornerstone of the management control process in nearly all organizations, but despite its widespread use, it is far from perfect.1 Practitioners express concerns about using budgets for planning and performance evaluation. The practitioners argue that budgets impede the allocation of organizational resources to their best uses and encourage myopic decision making and other dysfunctional budget games....
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...Cost, Budgets and Strategic Decision Making in Management Accounting Answer (a) Budgets can be characterized as a quantitative explanation, for a certain time period, which may incorporate arranged incomes, cash flow, costs, resources, and liabilities. Budgeting alludes to the procedure of outlining, actualizing, and working budgets. Budgeting, as a control device, gives an activity plan to guarantee that the association's real exercises are slightest digressed from the planned exercises. Budgets are utilized to give an outline of the organization and procedures performed in it. They are helpful in asset allocation where assets are distributed in such a route, to the point that the techniques, which are relied upon to give the most astounding returns, receive top priority (Libby and Murray, 2010). Budgets are additionally forecast instruments and bring about a significant improvement readied to adjust to changes in business atmosphere. They ought to be produced in such a route, to the point that they consider the key necessities of each of the functions. Budget detailing comprises of an arrangement of exercises: a budget department is created in which a budget controller is appointed, strategies are developed for budget readiness, budget recommendations are created at the department level, the budget is developed for the whole company, financial backing period and key budget elements are decided, the budget is evaluated and approved, growth is observed, and the budget...
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...European Journal of Accounting Auditing and Finance Research Vol.2. No.3, pp. 69-83, May 2014 Published by European Centre for Research Training and Development UK (www.ea-journals.org) A CRITIQUE ON CASH BASIS OF ACCOUNTING AND BUDGET IMPLEMENTATION IN NIGERIA Emmanuel Amaps Loveday Ibanichuka (Fca, Ph.D) Department of Accounting,Faculty of Management Science,University of Port-Harcourt, Port-Harcourt Oyadonghan Kereotu James (Aca) (Corresponding Author) Lecturer, Department of Accounting and Finance Niger Delta University, Wilberforce Island, P.M .B 071, Yenagoa, Bayelsa State, Nigeria ABSTRACT: In public sector accounting, government ministries and parastatals operate a cash basis of accounting which is believed to be simple in operation and understanding by staff that may not simply have a rigorous training in accounting. A great disadvantage is that it does not recognise assets, debtors and liabilities. This principle negligence is capable of introducing negligence into proper record keeping of how much value of infrastructural assets are being developed in the pass fiscal years, their state of activity and possibly resulting to a repetition of projects, poor monitoring of budget implementation and misappropriation of fund. The authors took a frank analysis of the implications as they relate to the consistent problem of poor budget implementation in Nigeria. This study was based on empirical analysis of one hundred and thirty (130) questionnaires...
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...20 EXECUTIVE SUMMARY This paper begins with an exploratory view of what budget is all about. In principal, the budget has been useful in providing a list of financial explanatory information for the top management in organisations to plan and control the organisation’s actual performance against the prediction. In general, budgeting process appears to be a favourite in blueprinting the business operations. In the course of converting objectives and goals into useful data for the top management, justifications on both advantages and disadvantages are made, in evaluating how effective a budget can play its role in achieving greater financial accuracy in practice. Just like other business operations, the involvement of adequate human resource is vital particularly in a budgeting process which often needs to consolidate useful ideas and information from the relevant employees. Understanding the barriers in the human resource involvement, communication is seen as a great tool to shape the correct perception of the individual roles which attempts to align the personal interests to the organisation’s visions and objectives. The formulation and implementation of budgets, namely the imposed and participatory approach, adopts totally different communication flow. The prior approach is traditionally authoritative while the latter is contemporarily democratic. The paper concludes that an excellent budget aligns with the popular acceptance, that it is a very important process that...
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...CHAPTER 6 MASTER BUDGET AND RESPONSIBILITY ACCOUNTING I. LEARNING OBJECTIVES 1. Describe what the master budget is and explain its benefits 2. Describe the advantages of budgets 3. Prepare the operating budget and its supporting schedules 4. Use computer-based financial planning models in sensitivity analysis 5. Explain kaizen budgeting and how it is used for cost management 6. Prepare an activity-based budget 7. Describe responsibility centers and responsibility accounting 8. Explain how controllability relates to responsibility accounting II. CHAPTER SYNOPSIS Chapter 6 introduces the important topic of budgets. Budgets are the primary financial planning tool used by businesses. The chapter explains how businesses use budgets and budgeting as part of the management process. The concept of responsibility centers and responsibility accounting is also discussed and related to the concept of controllability. III. CHAPTER OUTLINE Budgets represent in financial and nonfinancial terms the plans of a business for a specified period of time. Financial budgets are, in essence, financial statements that report expected or proposed future activity instead of what has already occurred. Supporting these financial budgets are nonfinancial budgets that report expected or proposed future activity in areas such as number of employees, new products developed, and number of units produced or sold. (Exhibit 6-1 illustrates...
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...effectiveness of the budgetary control as a more integrative control mechanism for the organisations and how non-financial performance tool can be used to complement the budgetary control to provide accurate reporting on the performance of the organisation. Organisational and Budgetary Control In an organisation, the goals and objectives may differ in within each department, division and individual. It is important that every individual has to change their behaviour towards achieving organisation’s objective. (Flamholtz, Daz and Tsui, 1985). The organisation’s primary objective is to earn profits. The management uses financial measurement tools such as Economic Value Added (EVA), financial ratios, residual income and Master Budgets etc to measure the performance of each division as well as motivation and control. (Otley, 1999 & 2002) Hence there is a need to have a management control system for planning, goal setting and performance evaluation. The Budgeting Cycle as shown below is implemented to bring the...
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...they defined budget as the “year-end profit forecasts”. Budgets have been using by companies for years since decades ago as a tool for management to use to achieve its strategic goals. A company plans its expedition toward its strategic goal in a planned method, and its preparation for the expedition with a strategic plan called a budget. Critics of budgets claim that budgets are bad for business and no longer sufficient and are “fundamentally flawed” as a planning and control model in today’s complex and highly unpredictable business environment (McNally, 2002). Stewart (1990) claims that experts criticize budgets are being insufficient. According to him, “Budgets, says experts, control the wrong things, like head count, and miss the right ones, such as quality, customer services and even profits”(Stewart, 1990, p. 179). The Business Finance magazine published an article title “The Budget (1922-2009) claims that the budget is “dead”. The writer, Jack Sweeney argues that it is not useful and appropriate to the industry’s 20th-century management anymore. Prendergrast (2002) lists out the problems which are facing by the organisations with compiling the budgets for planning and control purposes. First, a lot of guesswork has to be done in the budgeting process. It is a hard work for the managerial staffs to complete the budget in today’s highly challenging business world. Second, it is fixed and inflexible, and can quickly become irrelevant. The traditional budget starts top...
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...levels that can be achieved through reasonably efficient operations. * False The typical starting point of a master budget would be to prepare a budgeted balance sheet. * False In preparing a master budget, budgeted levels for production, manufacturing costs, and operating expenses normally are determined after preparing the sales forecast. * True A company's operating cycle is the time between purchases of direct materials and conversion of these materials back into cash. * True If the behavioral approach is employed to determine the levels at which budgeted amounts are set, then reasonable and achievable levels should be used. * True The behavioral approach to budgeting has as its goal the complete elimination of inefficiency. * False A master budget actually includes a number of related budgets. * True A budget prepared using the total quality management approach is always achievable by departments within a company. * False Flexible budgeting may be viewed as combining the concepts of budgeting with cost-volume-profit analysis. * True If the total quality management approach is employed to determine the level at which budgeted amounts are set, then absolute efficiency is assumed. * True A cash budget determines the maximum limit amount of money that can be spent during the period. * False A master budget is a comprehensive financial plan setting forth the financial and operational goals of a business. * True The preparation...
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