Friday, December 27, 2019

Continuing Academic Success Essay - 1502 Words

Continuing Academic Success Francheska Masoller GEN/201 Foundations for University Success July-28, 2014 Ann Zomerfeld Continuing Academic Success It is a big step for someone who has been out of school for so long, to have the courage to begin the journey of higher education. Personally, it took me several years of contemplating if going back to school was the right move for me. I postponed it until I realized this was the only way I could provide my family with the life I’ve always dreamed of. I’ve came to realize that even though this will be a very challenging 4 years of my life, I will persevere as long as I keep my eyes on the price and stay motivated. There are many components to ensure success in my educational†¦show more content†¦Having a strong set of ethics prepares you with the tools you need to be a critical thinker and make proper decisions. Being aware of how you learn best is important as you want to use your time effectively and use platforms in which you know you will retain the information better. It is important to be able to reflect on our life and find ways of fixing what is not wor king effective. Learning is not just academic but also personal. Critical thinking is one of the main objectives in higher education. A critical thinker analyzes all options and makes an argument based on facts. To be a critical thinker you have to be able to look at different points of view openly and explore them as possibilities. You also have to able to think logically and analyze the information and find evidence to back it up. When all information is collected and analyzed, a critical thinker could create an argument with confidence. To become a better critical thinker I will work on mastering Benjamin Bloom’s taxonomy of learning which states that for maximize learning we need to master this 6 levels of thinking: knowledge, comprehension, application, analysis, synthesis, and evaluation. When I’m studying and going through course work I will keep this 3 levels in mind and will practice each level. The goal is to think all the way to level 6 which is creating an idea from the information learned. Mastering criticalShow MoreRela tedContinuing Academic Success1112 Words   |  5 Pages Continuing Academic Success Continuing Academic Success is extremely important to those who plan to make advancements in their chosen career fields. It provides the opportunity to keep current with ideas, techniques, and advancements that are being made in their area of employment. We will address the importance of setting achievable goals, the importance of learning styles in academic success and the validity of ethics and academic integrity in helping to achieve continuing academic and professionalRead MoreContinuing Academic Success1359 Words   |  6 PagesContinuing Academic Success Name GEN/201 Date Teacher Name Continuing Academic Success Achieving academic success is something that many individuals consider to be a challenging task. Some people even think that it might be too difficult to worry even about trying to achieve it. While attempting to reach your goal in obtaining academic success, you must meet your university’s expectations and guidelines to reach your goal of being awarded a degree. If you want to thrive in school, youRead MoreContinuing Academic Success1559 Words   |  7 PagesCONTINUING ACADEMIC SUCCESS Dale Ray Blackard GEN/201 5/23/2016 Laticia Dezell Continued Academic Success Continuing academic success opens opportunities for advancement and increases monetary value based upon transferred knowledge. Education promotes a person as a dedicated person that does the necessary actions to accomplish the personal preference of the goal desired. One who exemplifies this internal drive receives advancements in the work place. Promotions and added responsibilities areRead MoreContinuing Academic Success Essay1196 Words   |  5 Pagesï » ¿Continuing Academic Success Alejandra Ruvalcaba General Education 12/13/14 Pete Medina â€Å"Continuing Education Success†, personally I never even thought about this nor about setting educational goals for myself, like obtaining a bachelors in criminal justice to achieve a good paying job. In this class I learned how important it is to make my education a priority so I do not get sidetracked by other things that are also important in my life. Setting educational goals for my academic success is aRead MoreContinuing Academic Success Essay1166 Words   |  5 Pages Continuing Academic Success Keyaria Tompkins GEN/201 September 22, 2014 Maureen Parker Continuing Academic Success Of course everyone wants to be successful! It takes 100% of effort and determination to be successful. Maintaining believable goals keeps you on track for the road of success. If you keep your goals in mind, you will not astray from them. Achieving goals that you have set for yourself is your responsibility. It is easy to get distracted from your academic goals,Read MoreContinuing Academic Success Essay1172 Words   |  5 PagesContinuing Academic Success When looking at continuing academic success one must make several critical decisions; chose if continuing going to school is the right choice for them. Most of the time when people come to that decision, they come to realize several things. That it is important to continue academic success because it helps you set goals for your academic success, helps you strengthen your learning style, and there are so many sources out there to help you succeed. When one makes thatRead MoreEssay about Continuing Academic Success1075 Words   |  5 PagesContinuing Academic Success GEN/201 â€Æ' Continuing Academic Success Achieving success is something that many consider to be difficult, sometimes too difficult to be worth even trying. But there are many tools and processes available to help people be successful. By knowing what these tools and processes are, students are able to achieve not only academic success, but also be successful in many other areas of their lives. Setting goals is an important step in achieving success. By recognizing yourRead MoreGen200 Continuing Academic Success Essay1253 Words   |  6 Pagesï » ¿ Academic Success xxxx University of Phoenix GEN200 – Foundations for General Education xxxx xxxx Academic Success Technology and industry is growing at an ever increasing rate, and each year there are new devices or concepts adopted by business wanting to be on the cutting edge. Workers and leaders also need to stay on the cutting edge as well if they desire to excel in their careers. Often, this means that the working adult will return to a learning environment to earn a certificationRead MoreCaress Alexander gen201 r2 using sources Essay758 Words   |  4 PagesSources Review the Continuing Academic Success assignment requirements from Week 5. Conduct research in the University Library to find at least three sources that are relevant for your Week 5 essay. Complete the following table for each source you have chosen. Include the original passage when you provide the summary, paraphrase, and quote. Source 1 Title of the article The influence of motivational orientations on academic achievement among working adults in continuing education Why did youRead MoreEssay about Academic Success1210 Words   |  5 PagesContinuing Academic Success Kasey E Marsh II Gen/200 3/1/2015 Susie Holiday Continuing Academic Success The end is near to my first class at the University of Phoenix. As I continue on with my education, I would like to have great academic success. Academic success can be achieved by being aware of one’s goals, the writing process and the importance of critical thinking skills. By knowing these things, I believe my academic success will be achievable. Goals Setting

Thursday, December 19, 2019

Cyrus And The Babylonian Of The Persian Empire - 1878 Words

Cyrus II, more commonly referred to, as Cyrus the Great was the founder of the Persian Empire. Cyrus is renowned for being one of the greatest historical conquerors, who in two decades (550-530) conquered all the major empires of the near east, including Media, Lydia and the Neo-Babylonian kingdoms; all these cities united created the largest empire the world had seen to that time . However in many ancient texts, such as the works of Xenophon, a number of sacred Jewish texts and the Babylonian peoples, Cyrus was often described as a ‘liberator’ as apposed to a conqueror . From a number of ancient written sources, including the Cyropaedia, Cyrus is depicted as a very tolerant and generous ruler, this attribute was a very important†¦show more content†¦This source is very different from Herodotus’ version, which claims that Cyrus only became king after he defeated Astyages in 550/549 BCE; this version is also reiterated in Xenophon’s Cyropaedia . The details of Cyrus’ origin story are widely debated, however, the Cyrus Cylinder and ancient cuneiform texts remain as the most reliable sources that say Cyrus inherited the position of king of Anash, under Median rule, from his father and predecessor . In c.550 BCE a battle broke out between the Persians, led by Cyrus the Great and the Median Empire led by their king, Astyages . Although different ancient sources argue which of the two started the conflict, the outcome is mutually agreed upon. Ancient Greek historian, Herodotus claims that prior to the rise of the Persian Empire the Medes ruled the Persian peoples. Until Cyrus â€Å"persuaded the Persians to revolt and march against the Medes†, after learning of this Astyages ordered his armies to capture Cyrus; but instead his armies revolted against him and after his defeat in the battle, Astyages was captured by the Persian Empire . This version of events is

Wednesday, December 11, 2019

Determinants Of Systematic Risk Exposures -Myassignmenthelp.Com

Question: Discuss About The Determinants Of Systematic Risk Exposures? Answer: Introducation The main aim of this report is to focus on the disorder benchmark as well as the assumptions, which have been implemented by the given company called, Campbell Brothers Limited. It is a testing service providing company. At first, it was named as Campbell Brothers and later they changed it to ALS Limited. The company is based in Australia and the company is a soap and chemical manufacturing company that is listed under the Australian Stock exchange (Alsglobal.com 2018). The company has its main operations in 4 major divisions, ranging from the Industrials, Energy, Life Sciences and Minerals. It is one of the largest testing and analytical groups of companies around the world. While accounting for a company, the financial asset of a company is assessed at a given reporting period in order to give evidence in case the asset is impaired. In accounting terms, an asset is considered impaired or disordered during the time when the evidences that have been earlier collected expresses that several events that have taken place in the course of business is negatively influencing the cash flow values for the future. In such cases, definite impairment charges are required to be taken and the loss needs are to be calculated (AmirALSani, Iatridis and Pope 2013). An impairment loss is with respect to the financial or non-financial assets that is measured at an amortized cost. The amortized cost is the contrast in between the present value of the asset that is reckoned, and the carrying cost. However, there are certain assets that are impaired individually, and certain assets are impaired in groups. Assets that are tested for impairment As witnessed from the annual reports of the company for the year ended as on 31 March 2016. Goodwill as well as the other non-financial assets are tested for the impairment cases and such kind of tests could take place for more than a year in case of occurrence of few events that specify certain circumstances for which the impairment may have to be taken place (AmirALSani, Iatridis and Pope 2013). Other tangible assets- Tangible assets such as the Trade receivables are also taken into the consideration for the test of impairment. Plant and equipment- Plants and equipments were also taken into account for the same test. Ways of conducting impairment test As it is discussed earlier, the intangible assets and goodwill are generally undertaken for an impairment test when an event takes place in a firm, which may demonstrate that the carrying amount of the asset is not recoverable. In other circumstances, there are certain assets that are tested for impairment case more than once in a year if there exists a circumstance, which may suggest so. After this, the goodwill and other assets are assigned to the unit that is cash generating for the test (Andrews 2012). The method that is followed is extremely simple. The assets belonging to the lower class are grouped together for which cash flows can be recognized separately and for the assets, which are not based on these, are grouped different. Except goodwill, all other assets that have undergone the impairment have the chance of reversal as according to the date at which the reporting is done. Impairment expenditures Following is the impairment expenses of the company for the year ended 31 March 2016- The intensive assets as well as the goodwill- According to the given report during the yearly period the total cost on goodwill rise up to 265 million dollars. Plant property and equipment- For plant and equipment 11.1 million dollars were the impairment charges (Carlin and Finch 2010). Other intangible assets- The cost for the other tangible assets was 41.5 million dollars. Therefore, the total cost was 317.9 million dollars. Assumptions and estimates that are used by the company for conducting impairment tests The ALS Global makes various assumptions and estimates, because it is very concerned about its financial statements as well as its future. This outcome which might be gained by the estimates need to be equal with the actual outcomes of the organization`s results. The taken estimates and assumptions have considerable number of risks that can affect the profitability of the organization and lead to several problems in the material adjustments. The given estimates need to be discloses through notes in the accounts. For the sensitivity of the market, the recoverable amount for the assets like goodwill needs to be taken into account for the calculation of the future cash flows as well (Carlin, Finch and Laili 2009). The recoverable amount is deliberated for the assets value in use. The estimates need to be made based upon the various policies and are revised on a daily basis. The important assumptions that are made for the calculation are : The Compound average growth rate, and, The Pre-tax discount rate Subjectivity that is involved in the process of impairment testing As per the rule of IAS 36 on the Impairment of assets, it is concluded that it is a classic standard in the IFRS. Nevertheless, it is subject to interpretation and it may differ as per the managerial requirement, and could give rise to creativity (Rennekamp, Rupar and Seybert 2014). The annual report of the Campbell brothers consists of certain amount of relativity and subjectivity in a way in which the impairment test is conducted in the organization (Cotter 2012). The management team had the opportunity to exploit their discretion and they carried the test for impairment for several assets depending on their opportunities. This fact can be proved with the help of the factors, which the particular allocation of goodwill and other assets. Interesting, surprising, difficult or confusing part to understand impairment testing It could be said after analyzing the annual reports of ALS Global that the most confusing part in this process is the initiation and the induction of impairment. As stated previously the induction of impairment depends on the internal as well as external situations and events and with the same, on the frequency of the test is depending completely on the discretion of the management (Fit, Moya and Orgaz 2013). Due to this fact, in the discretion of the management, there might be the chances that the impairment that are generally undertaken, is either subjective or many depend on the choice of the management. Hence, as stated above there exists chances that the management might carry out the test depending on these opportunities that are available and utilized the impairment option when there is a slump in the value of the given asset. New insights concerning conducting of the impairment tests The impairment loss can be referred to as the difference between carrying amount of the given asset and recoverable amount of the asset. When the recoverable amount of the asset in cases where the value in use comes into picture, is higher than it may be in the case where the value of the asset is decreased to the disposable cost (Lee and Hooy 2013). The fair value of an asset is determined through the sales agreement or the value of the asset that has been taken from the market where the particular asset is usual, traded. In other cases, the value as per the rule of IAS 36, can be described as the present value of the cash flows that might take place in future from the asset. Fair value measurement According to the new IFRS 13, the fair value of an asset is determined through- The sales agreement. The value of the asset in the market where it is traded (Ifrs.org. 2018) The reason why the former accounting standards does not reflect the economic reality It is believed that about every one out of two companies that make the use of US GAAP or IFRS in its business have been affected by the various different changes and alterations, which have taken place in a given year. According to todays scenario, the companies who are registered under US GAAP or IFRS have near about 3.3 trillion dollars worth leased assets and other commitments. Out of these, near about two-third of the total data is not reported in the balance sheet. This is due to the fact that, they are often treated as operating leases (Jennings and Marques 2013). In order to compensate such loss the investors normally include those estimates that are just a prediction. These are incomparable and inaccurate computations. Therefore, it is often reflected that the accounting standards that were used before, did not reflect the economic reality. Reasons why under the previous accounting standards the lease liabilities of the reporting entities in the balance sheet were 66 times more than the reported debts under the balance sheet When the previous accounting standard was in use nearly 85 percent of the companies put their leases amount under the operating leases instead of balance sheet. While these operating leases were not recorded under the given balance sheet, they were able to create liabilities, which were true (loans, retirement and education 2018). Hence, when financial crises will occur, there were certain companies that were not able to adapt to the new systems and hence they went on a bankrupt. For this reason, the lease liabilities of the reporting entities in the balance sheet were 66 times greater than the reported debts that are under the balance sheet Reasons behind why the Chairperson of IASB is in the view that under the previous accounting standard no level playing field was there among some airline entities The main problem with the earlier accounting systems was related to comparability. For the airline industries, most of the leases are treated as the operating leases and therefore they are not recorded in the balance sheet. Hence, due to this reason, it is often said that the level of playing field does not exist among the given airline companies. When the new given standards will be introduced, it is supposed that such types of problems will not be there as all the given eases will be taken as assets and the given leases will account as the liabilities. Reasons why the Chairperson is in the view that the new standard will not be popular with everyone Any new change that takes place in the firm has an impact on the overall business of the company. Hence, the given companies need to be careful enough and be prepared to make the given accounting changes in their given income statement and also to the balance sheets. Apart from the visible impacts, it is also believed that there will be certain contractual arrangements as well as banking policies associated with the statements of the country (Md Khokan , Rahman and Mollik 2014). These are normally related with the aspects of human resource and may change the overall structure of the bonus payment and the other relevant ratios. Possibilities that the new visibility with regard to all the leases will result into better informed decision for investment as well as the company The blessing in disguise in terms of the new accounting standard is that the companies all over the world will provide more transparency in their accounting statements after this implementation. This transparency shall result in better information for the investors who plan to invest their savings in the different shares of the company (Ramanna and Watts 2012). With the earlier accounting standard that are in use, the companies used to keep their operating leases under their income statement and this has made it impossible for the investors to compare. Therefore, when the new standard will upgrade to the rule of IFRS 16, the investors will then be able to take better decisions for their respective company. References Alsglobal.com ,2018.ALS. [online] Alsglobal.com. Available at: https://www.alsglobal.com/-/media/als/resources/myals/.../2016-annual-report.pdf [Accessed 25 Jan. 2018]. AmirALSani, H., Iatridis, G.E. and Pope, P.F. ,2013. Accounting for asset impairment.London: Cass Business School. AmirALSani, H., Iatridis, G.E. and Pope, P.F. ,2013.Accounting for asset impairment: a test for IFRS compliance across Europe. Centre for Financial Analysis and Reporting Research (CeFARR). Andrews, R. ,2012. Fair Value, earnings management and asset impairment: The impact of a change in the regulatory environment.Procedia Economics and Finance,2, pp.16-25. Carlin, T.M. and Finch, N. ,2010. Resisting compliance with IFRS goodwill accounting and reporting disclosures evidence from Australia, Journal of Accounting and Organizational Change, Vol. 6 No. 2, pp. 260-280. [Google Scholar] [Link] [Infotrieve] Carlin, T.M. and Finch, N. ,2011. Goodwill impairment testing under IFRS: a false impossible shore?, Pacific Accounting Review, Vol. 23 No. 3, pp. 368-392. [Google Scholar] [Link] [Infotrieve] Carlin, T.M., Finch, N. and Laili, N.H. ,2009. Goodwill accounting in Malaysia and the transition to IFRS a compliance assessment of large first year adopters, Journal of Financial Reporting and Accounting, Vol. 7 No. 1, pp. 75-104. [Google Scholar] [Link] [Infotrieve] Cotter, D. ,2012.Advanced financial reporting: A complete guide to IFRS. Financial Times/Prentice Hall. Fit, M.., Moya, S. and Orgaz, N. ,2013. Considering the effects of operating lease capitalization on key financial ratios.Spanish Journal of Finance and Accounting/Revista Espaola de Financiacin y Contabilidad,42(159), pp.341-369. Ifrs.org. ,2018. IFRS. [online] Available at: https://www.ifrs.org/ [Accessed 25 Jan. 2018]. Jennings, R. and Marques, A. ,2013. Amortized cost for operating lease assets.Accounting Horizons,27(1), pp.51-74. Lee, C.H. and Hooy, C.W. ,2013. Determinants of systematic financial risk exposures of airlines in North America, Europe and Asia.Journal of Air Transport Management,24, pp.31-35. loans, H., retirement, S., and education, N. ,2018.Bank Accounts, Super, Insurance and Home Loans - AMP.Amp.com.au. Retrieved 25 January 2018, from https://www.amp.com.au/ Marshall, D. ,2016.Accounting: What the numbers mean. McGraw-Hill Higher Education. Md Khokan Bepari, Sheikh F. Rahman and Abu Taher Mollik. ,2014 .Firms' compliance with the disclosure requirements of IFRS for goodwill impairment testing: Effect of the global financial crisis and other firm characteristics, Journal of Accounting and Organizational Change, Vol. 10 Issue: 1, pp.116149, https://doi.org/10.1108/JAOC-02-2011-0008 Ramanna, K. and Watts, R.L. ,2012. Evidence on the use of unverifiable estimates in required goodwill impairment.Review of Accounting Studies,17(4), pp.749-780. Rennekamp, K., Rupar, K.K. and Seybert, N. ,2014. Impaired judgment: The effects of asset impairment reversibility and cognitive dissonance on future investment.The Accounting Review,90(2), pp.739-759.

Wednesday, December 4, 2019

Public School Licensing Essays - Wyoming, License, Accreditation

Public School Licensing Section 1. Purposes. The purposes of the rules are: (a) To establish a procedure for the licensing of post secondary education institutions (colleges, universities, correspondence schools offering degrees, etc.) with the exception of the University of Wyoming and the Community Colleges of Wyoming (21-2-102 and 21-2-103) or any post-secondary post secondary education institution possessing current accreditation by a recognized and accepted accrediting agency. (b) To establish minimum standards for post secondary education institutions until accreditation by a recognized and accepted accrediting agency may be achieved. (c) To protect persons enrolled in a course of study in post secondary education institution. Section 2. Authority. These rules are promulgated pursuant to W.S. 21-2-401 and 403 of the Private School Licensing Act, and have been adopted by the Wyoming State Board of Education in accordance with the Wyoming Administrative Procedure Act (W.S. 16-3-101 through 16-3-115). They are effective upon filing with the Secretary of State. Section 3. Applicability. These rules govern the operation of all post secondary education institutions not accredited by a recognized and accepted accrediting agency as defined by rules of the Wyoming Department of Education, which are located within the state, or have their principal place of business out of state but do business in the state. These rules do not apply to any parochial, church, or religious school as defined by W.S. 21-4-101(a)(iv), home-based educational programs as defined by W.S. 21-4- BC 101(a)(v), aircraft flight training schools approved and authorized by the Federal Aviation Agency of the United States of America, or a school teaching techniques of outdoor recreation, leadership, ecology, or conservation domiciled in the state of Wyoming. nor do they apply to post secondary Instit accredited by a recognized and accepted accrediting agency Section 4. Amendment of Rules. Any amendments to these rules shall become effective upon filing with the Secretary of State. Section 54. Definitions. (a) "Agent" means any person owning any interest in, employed by, or representing for remuneration or other consideration a post secondary education institution located within or without this state who enrolls or who, in places other than the principal school premises, offers or attempts to secure the enrollment of any person within this state for education in a post secondary education institution. (b) "Attorney General" means the Attorney General of the State of Wyoming. (c) "Degree" means any award, earned or honorary, conferred with the designation of associate, baccalaureate, master, professional, specialist or doctorate. (d) "Post Secondary Education Institution" means any post secondary institution offering a degree, earned or honorary, conferred with the designation of associate, baccalaureate, master, professional, specialist or doctorate. (e) "License" means a non-transferable document issued by the Wyoming Department of Education to a post secondary education institution located within this state or located outside the state, but whose agent solicits students from within the state in the name of such Institution, which permits the Institution to solicit, offer, and maintain a course(s) of instruction or study in compliance with the provision of the Private School Licensing Act and the rules of the Wyoming State Board of Education promulgated pursuant to the Act. (f) "Recognized and Accepted Accreditation Agency" includes those agencies recognized by the United States Department of Education through National Advisory Committee on Accreditation and Institutional Eligibility. If the post secondary education institution originates in a foreign country, accreditation recognized and accepted by that country's Department of Education or equivalent agency is required. (g) "StaDepartment" means Wyoming Department of Education. (h) "StateBoard" means Wyoming State Board of Education. (i) "Licensing year" is from July 1 through June 30 of the following calendar year. Section 65. Granting, Refusing or Revoking Licenses. Denial, suspensions, or revocations of a license may occur when it is found that a school has failed to comply with Wyoming Post Secondary Education Institution Licensing statutes and the Post Secondary Education Institution rules adopted by the Wyoming State Board of Education. Such action will be governed by the Wyoming Administrative Procedure Act (W.S. 16-3-101 through 16- BC 3-115). Licensure is not required once accreditation is achieved from a recognized and accepted accreditation agency and documentation of such is provided to the office of the Secretary of State and the Department. Section 6. Licensing Application Procedure. Application for a license shall be made to the Department. The applicant must submit the following: (a) Documentation that the institution: (i) is currently seeking appropriate accreditation and detailing steps taken during the year to achieve that goal, or (ii) is not seeking accreditation and explaining why it is not necessary to achieve its goals. (b) The application shall be accompanied by a certified check or