Toefl Writing Topics

Toefl Writing TopicsToefl writing topics range from self-help, self improvement and self development to leadership, psychology, sociology, business, nutrition, and many more. What we learn in Toefl writing topics should help us improve ourselves and help us to better serve our communities.It's time to step up our game, or at least I hope it is. In any case, the idea is to focus on writing good articles, of course, but also to build a reputation that will allow others to find out what we've got to offer. The ability to generate traffic is key, because as it relates to this article, traffic is what brings in the money.One thing I'd like to discuss is the term 'turning point' which is somewhat of a controversial one. Some say it's code for turning away. It doesn't mean what they think it means, though.Basically, it means setting your mindset on purpose and doing something positive each and every day to improve that mindset. By no means is it a magic bullet; it's more of a natural way of thinking than what I would consider 'magical.'Turning points come from our perspective, not ours. We understand that life comes and goes and when it does, we look to the next big thing and see our best life. You may be thinking, 'I'm trying to write something good and turning point every day.'Turning points may come in the form of breakthrough ideas, helping others or working on skills. Whatever your turning point may be, remember that it is always changing. Your mindset has to remain the same and change with it.Something I like to do is to imagine my turning point at the beginning of each day and repeat that phrase over until it enters my mindset. It can be repeated many times throughout the day, but the significance should not be forgotten. It's a way to motivate yourself.

Economic Perspective Of Climate Change - 1543 Words

Luzhen Wu Professor Belfied Eco 228W 5/8/16 Economic perspective of Climate change Climate is an average weather condition during a region in a given period, it will not change by one day or one night, but instead caused through over time. From the perspective of meteorology, The climate change refers to a specific location, time of regional or global climate change or conversion, based on the all of the conditions associated with the average weather characteristics, such as temperature, wind and precipitation etc. According to the IPCC’s Synthesis Report, â€Å"Anthropogenic greenhouse gas emissions have increased since the pre-industrial era, driven largely by economic and population growth, and are now higher than ever. This has led to atmospheric concentrations of carbon dioxide, methane and nitrous oxide that are unprecedented in at least the last 800,000 years. Their effects, together with those of other anthropogenic drivers, have been detected throughout the climate system and ar e extremely likely to have been the dominant cause of the observed warming since the mid-20th century† (Page4) Human are the main reason to cause the climate change. While during the climate changing in naturally, human activities have altered the chemical composition of the atmosphere, causing the today’s climate change. And this change is not only hindering the progress and development of society but also affect human society and the survival ofShow MoreRelatedParis Protocol960 Words   |  4 PagesThe Decision to Leave the Paris Agreement Will Hurt the US and the World D’Angelo, Elias. Global Climate Change: International Perspectives and Responses. Nova Science Publishers, Inc. 2009. Elias D’Angelo’s book Global Climate Change: International Perspectives and Responses examines the global response to climate change. It provides a history of climate change, discusses perspectives of various nations and policies that have been implemented in order to reduce greenhouse gases, and the resultsRead MoreThe Economics Of Climate Change1400 Words   |  6 PagesThe Economics of Climate Change The world economy is a very complex system; in the system harmful externalities disrupt capital flows and determine economic productivity. Most notable of these externalities is inadvertent global warming. Spending towards research and regulation of climate change at both the national and international level are very important in determining current and future business trends. Economists and scientists worldwide continuously debate the pros and cons of emissions reductionRead MoreCritique Nigel Dowers Perspective Of Ethical Development And Globalization1722 Words   |  7 PagesClimate change is related to globalization and development similarly to how economics is related to globalization and development, but with one additional step. Dower (p1. 2005) explains the relationship as follows: â€Å"globalization is an economic process involving increased international investments and trade in goods and services. Development is a process of economic growth. Globalization is the engine of economic growth. So globalization is the engine of development.† For this paper, I will useRead MoreDifferences Between Classical Economics And Neoclassical Economics973 Words   |  4 PagesThere are many differences between mainstream economics/neoclassical economics and political economics. Currently, mainstream and neoclassical economics are the dominant approach in economics. They use math to prove theories and to forecast events. If someone progresses as an economics major, they will enroll in statistic classes and econometrics, which is more quantitative. Since mainstream and neoclassical economics are more measurable, there is a higher chance for error. In order to ensure theRead MorePopulation Dynamics and Its Effects on Climate Change Policy1306 Words   |  5 Pagesand its effects of climate change policy Population growth and its effects on climate change have been hotly debated in recent years by scientists and politicians alike. The Fourth Assessment Report of the IPCC has sparked great interest and concern over climate change and how it affects countries differently. The concept of environmental justice has focused on climate change’s unbalanced effects on developing countries, whose populations are more vulnerable to climate change. With rapidly growingRead MoreClimate Changes And Climate Change Essay1656 Words   |  7 Pages Climate change is defined by the Intergovernmental panel on climate change ( IPCC) as a variation in the mean state of climate persisting for an extended period of time typically decades or longer while the United Nations Framework Convention on Climate Change (UNFCC) defines climate change as a change in the climate which is attributed directly or indirectly to human activities that alters the composition of the global atmosphere and which is in addition to natural climate variability observedRead MoreThe Climate Of Rebellion During Modern Ottoman Empire1194 Words   |  5 PagesThe Climate of Rebellion in the Early Modern Ottoman Empire by Sam White is a study of the Ottoman environmental history during the early modern time. Even though environmental history field has been existed for a while, there is very little research on the Ottoman Empire’s environmental history. Despite the limited resources, White finds a different way to approach the issue and writes the first study about the environmental history of the early modern Ottoman Empire. In the beginning, White onlyRead MoreThe Economics Of Climate Change1384 Words   |  6 PagesTristan Ridley English 102 Professor Pontillo 28 January 2016 The Economics of Climate Change The world economy is a very complex system; in the system harmful externalities disrupt capital flows and determine economic productivity. Most notable of these externalities is inadvertent global warming. Spending towards research and regulation of climate change at both the national and international level are very important in determining current and future business trends. Economists and scientists worldwideRead MoreThe Climate Disaster Is Inevitable Or Not?896 Words   |  4 PagesThe climate disaster is the social construction that world population have been embedded this idea through one generation to another generation in society. Actually, it seems like the long-lasting issue for not only regional level but also global level. Several studies might have demonstrated the causes and significant impacts of climate crisis. It is still popular argument in society, whether the climate disaster is currently inevitable or not. If it already occurred, what are the main factors?Read M oreGlobal Warming And The Kyoto Protocol1470 Words   |  6 PagesProtocol. The second part will look at climate change and the protocol from the respective lenses of realism and liberalism. I will argue that while none of the theories precisely covers the entirety of the issue, each provides helpful analysis falls short of clarifying the entire climate change picture. Can states cooperate effectively through the structure of the Kyoto protocol to solve an international problem of global warming?† I. Global Climate Change and the Kyoto Protocol The study of

The Heart Of A Dog By Mikhail Bulgakov - 1171 Words

The Heart of a Dog by Mikhail Bulgakov was written in 1925 at the peak of the New Economy Policy period, when communism appeared to be weakening in the Soviet Union. The novel has been interpreted as humorous tale and as an allegory of the communist revolution. The reader could view it as an absurd comical novel; or it could be read as a political parable of the failings of the soviet union and the Russian Revolution. Throughout the novel it can be seen through the historical hint in the novel, the characters, and the metaphors that the novel uses to indicate the failing of the creation of the  ¨new Soviet man. ¨ The Soviet Union prohibited the book from publication due to its undertones as a biting satire of the Soviet Union and was not released in the country until 1987 many years after the author s death. Bulgakov viewed the attempt to create the  ¨new Soviet man ¨ as a failure. This novel started a stray dog, Sharik, who was taken in by Dr. Preobrazhensky. Shairk was the n operated upon and transformed into a human and became the symbolic embodiment of the  ¨new Soviet man. ¨ Preobrazhensky made fun of the Soviet newspapers, and even advised his colleague Bormental against reading it by saying â€Å"If you are conscious about our diet – never speak about Bolshevism during lunch, never read soviet newspapers before lunch.†(p.36) Preobrazhensky, later continued the commentary by saying â€Å"Those who don’t read any newspapers feel excellent, but those whom I forced to read PravdaShow MoreRelatedHeart of a Dog - Mikhail Bulgakov3407 Words   |  14 Pagesï » ¿The Heart of a Dog Mikhail Bulgakov Andrew Wright ‘The Heart of a Dog’, written by Mikhail Bulgakov in 1925, is a satirical parable illustrating the provincial failures of the Russian regime, post-revolution. According to S. Fusso, Bulgakov’s allegory is not, unlike Orwell’s, â€Å"simple or naà ¯ve†,1 but one that offers an exploration of various different themes, from the ethical implications of eugenics â€Å"that so fascinated the scientific community during the 1920s†,2 to the farcical revolutionRead MoreThe Heart Of A Dog By Mikhail Bulgakov818 Words   |  4 PagesThe Heart of a Dog by Mikhail Bulgakov can be read in many different layers. The reader could view it as an absurd comical novel; or it could be read as a political parable of the failings of the soviet union and the Russian Revolution. Throughout the novel it can be seen through the hints of the soviet over power, the characters, and metaphors that the novel was about the creation of the new Soviet man and a criticism of e ugenics that the Soviet union s system promoted. This novel was writtenRead MoreThe Death Of A Dog Essay1585 Words   |  7 Pagesand artists. Each captures and critiques the phenomenon in front of them. Some see beauty in the flames, while others condemn them. Mikhail Bulgakov, a well know science fiction author, wrote a novel about a scientist who gives a stray hound the pituitary gland and reproductive organs of a deceased man. The Heart of a Dog brilliantly paralleled the perception of a dog-turned-man to that of an unquestioning communist follower. The Russian Revolution is one of the most well-known and internationallyRead MoreRussia And The Soviet Union1745 Words   |  7 Pagesform of economic inequality and population division. This is a common theme that remained throughout Russian history until the Bolshevik Revolution, a revolution that paved the way for the establishment of the communist Soviet Union. In Heart of a Dog by Mikhail Bulgakov, the theme of whether or not Russia truly transformed into a new state, and how much of the change is actually of substance and not superficial, was questioned. While Russia was considered a unique communist state after the BolshevikRead MoreThe Soviet Union And Czechoslovakia Essay1679 Words   |  7 Pagescoin were the bourgeois specialist who were middle class citizens that were allowed operated outside of the Communist ideas of redistribution of wealth and property. A great example of this was in the surrealistic novel by author Mikhail Bulgakov titled The Heart of a Dog. In the book Dr. Preobrazhensky, an example of a bourgeois specialist, is confronted by the â€Å"new house management committee†, who are representative of the Communist Proletariat, on the issue of his lavish household accommodations

Bullying And Its Effect On Children - 1528 Words

Introduction Bullying can happen anywhere and to anyone whether it is online or in person. It can happen at school, in your neighborhood, or while your on-line. â€Å"Bullying is when someone is being hurt by words or by actions on purpose.† â€Å"Cyberbullying is using technology - internet, email, cell phones, social media, pictures - to hurt or harm someone.† It can have a major effect on the bully and the victim both. But, bullying is not just name calling, it is also teasing, spreading rumors, leaving someone out on purpose, or talking about someone or hurting someone. Bullying is a big deal and has ruined many lives of children who are just my age. Teaching kids about bullying is very important so they will know what to do if they are being†¦show more content†¦Many bullies either got picked on themselves or have a bad home life so they need to make other people s lives bad also. There are also some bullies that just pick on kids to get attention or they think that it s cute. If a bully does not have a lot of stuff that other people have, they feel the need to pick on other kids so that they can stand out and fit in. Bullies do not realize is how much picking on someone can affect them. Similarities/Differences Cyberbullying and bullying have many similarities but do not have very much differences. The similarities of cyberbullying and face-to-face bullying are as simple as them both being some form of bullying. There are different levels of bullying however. Such as the first level being you simply calling someone a name. The next level would be them going from calling them a name once, to them calling them a name everyday. If it continues to get worse and worse than it may even get to the point where they start physically bullying them. Some get as bad as the bully beating them up. But all bullying is bad and not okay. You can hurt people really badly, no matter how much you do it and no matter if it s behind a screen or not. That s why the answer to my research question - Is cyberbullying as bad as face-to-face? - is yes. â€Å"Both are bullying that can cause harmful effects.† But, the bully seems as if they are more bold behind aShow MoreRelatedThe Effects of Bullying on Childre n1344 Words   |  5 Pages Bullying in schools is believed to be a normal part of school life, however, when people begin to have this mentality, they forget that bullying is physically and psychologically harmful to both the bully and the victim, therefore, bullying must be eradicated from schools by raising awareness and increasing supervision. The act of bullying or the fear of being bullied underlies almost everything kids do these days. No longer can students leave the gossip and self-doubt at school and go home forRead MoreBullying And Its Effects On Children1413 Words   |  6 PagesIntroduction Bullying is considered to be aggressive behavior that is repeated or has the potential to be repeated, over a period of time. The actions of bullying can include spreading rumors, making threats, verbally or physically attacking someone, or purposely isolating someone from a group. As children attempt to make sense of traumatic events, new behavioral problems can stem from re-experienced occurrences. Some children affected may disassociate themselves from the situations and absorb themselvesRead MoreBullying And Its Effects On Children1476 Words   |  6 Pagesseveral decades, bullying has spread significantly. It has been present all over the world for as long as people can remember. And when technology was released, it created new ways for people to communicate, which made bullying become even worse than before. Adults, teenagers, and children that are all the same are being bullied. Bullying can take form in many different ways, as well as it can affect the victim, and people ar e also able to stop the behavior. THE TYPES OF BULLYING A bullying victim canRead MoreBullying And Its Effects On Children1181 Words   |  5 PagesBullying is unwanted behavior that causes a child to feel isolated and alone. In order for an act to be considered bullying the act has to be, or be able to be repeated multiple times. Bullying can be done verbally by teasing, name-calling, taunting or inappropriate sexual comments directed at someone to purposefully upset them. Bullying can be done socially by isolating students on purpose, telling other students not to play with them, spreading rumors about students or attempting to embarrassRead MoreBullying And Its Effect On Children1366 Words   |  6 Pagescausing this behavior. Primary school is an especially tough time for our young ones. If educators are really looking to put an end to bullying, they have to attack it from the root of the problem (Linder-Altman). What a child is wearing will not get them bullied, it depends on the bully. Making uniforms mandatory in efforts to d ecrease bullying, only teaches our children that the only way to be accepted is by conforming which is not what we should be pushing for. It’s important to attack the problemRead MoreBullying And Its Effect On Children1533 Words   |  7 PagesBullying can happen anywhere and to anyone whether it is online or in person. It can happen at school, in your neighborhood, or while your on-line. â€Å"Bullying is when someone is being hurt by words or by actions on purpose.† â€Å"Cyberbullying is using technology - internet, email, cell phones, social media, pictures - to hurt or harm someone.† It can have a major effect on the bully and the victim both. But, bullying is not just name calling, it is also teasing, spreading rumors, leaving someone outRead MoreBullying And Its Effects On Children864 Words   |  4 PagesKerianna Rimmer Have you ever been bullied? Have you ever bullied someone? Bullying has become a huge issue. It is occurring all across the world. There are a few different types of bullying, which I will be discussing. First, bullying is unwanted, aggressive behavior among children. The behavior is repeated, or has the potential of being repeated. Both kids who bully and are bullied may have serious, lasting problems. Bullying is a form of behavior in which someone repeatedly and intentionally causesRead MoreBullying And Its Effects On Children1990 Words   |  8 Pagesmore than 160,000 children miss school out of fear of being bullied, according to National Education Association estimates. Bullying takes many forms, ranging from the seemingly innocuous name-calling to the more harmful cyberbullying to severe physical violence. It happens everywhere, at all times to the most vulnerable of kids, especially those who are obese, gay or have a disability. And besides the physical, emotional and psychological tolls it imposes on victims, bullying produces adverse socioeconomicRead MoreBullying And Its Effect On Children1144 Words   |  5 PagesBullying is found in elementary, middle, and high school all around the world. School bullying occurs at similar rates such as cultures, countries and educational settings. It can take many direct and indirect forms, like physical violence, name calling, taunting, teasing, horrible rumors, and social exclusion. Since the late 90’s, several school shootings committed by the victims of the school bullying have brought media attention to the issue. First, bullying depends upon imbalance of power,Read MoreBullying And Its Effect On Children1072 Words   |  5 PagesThere are many non-violent ways in which a Christian should respond to any type of bullying. These can include physical bullying, social bullying, cyberbullying and many more. Bullying is the act of intentionally harming others through harassment, assault or manipulation. Source A is an example of how a student had been bullied in grade school. When they got to a bigger school called Junior High, they had less chance to interact. One day that student had come to the cafeteria where the other student

Bp Oil Spill Essay - 1507 Words

BP oil spill is ranked as the largest environmental disaster in the world history. As the oil from BP spill washes ashore, people on Gulf Coast are suffering huge damages they have never met before. The U.S. government estimates that up to 60,000 barrels of oil a day are spewing out from the damaged BP drilling rig to Gulf of Mexico. It has ruined the shoreline, killed animal and sea life, threaten the ecosystem and harmed the tourism and fishing in Louisiana. After the spilling happened, US government and BP has been struggling for plugging the hole deep under the water which is known as Top-kill, but failed. Right after the leak happened, the Obama administration has claimed that BP alone has to take the whole responsibility of the oil†¦show more content†¦Ã¢â‚¬Å"The production manager should control the manufacturing processes so as to eliminate any defective items, identify any weakness that become apparent during production.†(Manuel 2006). BP failed to follow sa fety regulations as a matter of fact. Right after the spill happened, BP’s diplomat has claimed that there was no one to blame, even the people who worked in the pipe line, their jobs were normally done. If you look for mistakes, you will find some. It was just a freak accident that was not expected from the situation. However, as the investigation went further, more and more evidence has been shown that it was not an accident but negligence. They didn’t do proper testing, for example, BP halted tests on the well lining five days before the explosion and kept oilfield testing firm Schlumberger on standby, according to NOLA. It had no plans to conduct a cement bond log test, which uses Sonics to identify weaknesses in the cement, known as a gold standard test. Also, Oil rig worker Mike Mason told Huffington Post he observed cheating on blowout preventer tests at least 100 times, including on wells owned by BP. In many cases, Mason says, BP employees were present while s ubcontractors faked the tests. Obviously, the systems failed and failed badly. BP violated the duty of exercising adequate quality controls over high-tech materials which caused the leaking happened. In addition, BP continually disregards safety and morality for profits. They areShow MoreRelatedBp Oil Spill1198 Words   |  5 PagesBP Oil Spill Chait, J, (2010). Dear Leader. New Republic, 241(10), 2-2. Retrieve June 21, 2010, from Academic Search Premier. This article discusses the present oil spill in the Gulf of Mexico. The president’s has not changed the Minerals Management Service. In reality, the federal government has no agency tasked with capping undersea oil leaks. All the necessary equipment, along with the expertise for operating it, resides with the private sector. BP will likely bear the full cost of the spill;Read MoreThe Bp Oil Spill Crisis1879 Words   |  8 Pagesuse British Petroleum’s (BP) Oil Spill in the Gulf Coast during 2010. The BP Oil Spill was a crisis and the BP company responded to the event with socially responsible leadership style. We ultimately chose it because it was interesting. When it came to research, we all tried to find different articles on our own to get some general knowledge on the spill. On the first day, we tried to compare our findings to make sure everyone had a basic understanding of the BP Oil Spill. Then, we all did our researchRead MoreThe Spill Of The Bp Oil Spill1464 Words   |  6 PagesThe BP oil spill was one of the worst oil spills to ever happen in the US. There are many factors that caused this horrible spill to happen; to be exact there were eight failures of the oilrig that caused this disaster. The first failure was the cement at the bottom of the borehole was not sealed properly. This caused the oil and gas to start leaking into the pipe leading to the surface of the rig. The second failure was that the valve leading to the surface was sealed improperly with cement. InRead MoreBp Oil Spill1094 Words   |  5 Pagescompetitive) segments do you think BP considered or didn’t consider prior to their drilling of the Gulf Coa st? What should the wedding business owners now consider in their external environment? BP decided to drill in the Gulf Coast mostly because of the oil availability and competition. Opportunity was definitely considered by BP. The North Sea was saturated with other oil companies and BP saw an opportunity in the Gulf of Mexico (Pour, 2011). The segment that BP did not do well is the environmentalRead MoreBp Oil Spill Disaster2255 Words   |  10 PagesBP Oil Spill Public Relations Response Introduction BP Oil Spill which is also known as Gulf of Mexico and Deepwater Horizon oil spill is the largest marine oil spill throughout the history which was caused by an explosion on offshore oil platform namely Deepwater Horizon on 20th April, 2010 located at the Mississippi River delta. British Petroleum (BP) was the principal developer of Macondo Prospects oil field where the accident held. The accident occurred when they were closing the oil wellRead MoreBp Oil Spill1883 Words   |  8 PagesGeography 29 February 2012 BP Oil Spill Oil rigs provide the world with the fuel that is needed to keep it running. However, it is common knowledge that they may potentially cause harm to not only living creatures but also the environment they rely on to survive. This was proven in the spring of 2010 when an oil rig off the Gulf of Mexico exploded and resulted in an oil spill. This catastrophic event opened millions of eyes to the errors that can be found in the way oil rigs are set up. It alsoRead MoreBP Gulf of Mexico Oil Spill 905 Words   |  4 PagesCASE STUDY- MINI CASE: BP GULF OF MEXICO OIL SPILL CASE SUMMARY 1. In a narrative format, summarize the key facts and issues of the case. In the case of the BP Gulf of Mexico oil spill, we examine the effects of an organization not being prepared for this particular crisis. The world scrutinized the actions, inactions, and the human decisions made by BP that led to a major catastrophic crisis. The organization was not prepared for a crisis of this magnitude. Our text stated that this type of negligenceRead MoreArgumentative Essay : Bp Oil Spill1558 Words   |  7 PagesArgumentative Essay: The BP Oil Spill Phillip Staton PHI 445 Personal Organizational Ethics Prof. Gloria Zuniga y Postigo February 29, 2016 Argumentative Essay: The BP Oil Spill Introduction In 2010, BP’s Deepwater Horizon rig exploded, causing millions of barrels of crude oil to be leaked out into the Gulf of Mexico. The extensive oil spill created a lot of pollution and far-reaching effects on the tourism industry. The resultant damage to marine wildlife such as fish will continue to be feltRead MoreBp Oil Spill Case Study1237 Words   |  5 PagesBP Oil Spill Case Study Brooke Campbell Lander University ere several factors that contributed to the accident: †¢ Valve Failure: The pipe was sealed in two different ways. The pipe was filled with cement and it also had two different valves to stop the flow of gas and oil. All of the valves did not operate correctly, causing the oil and gas to go up through the pipe and head towards the surface. †¢ Leak was spotted too late: The crew at the surface should have been able to see or detect thatRead MoreBp Oil Spill On The Gulf Of Mexico1249 Words   |  5 PagesBrittneigh Campbell POS 303 BP Oil Spill Survey Research Question How did the BP oil spill in the Gulf of Mexico in 2010 affect our economy and environment, and what does the future hold, with regard to the environment, oil drilling, and sustainability? Introduction For the best range of participants and the east of analyzation, I chose to conduct an electronic survey. I posted the survey (publically) on Facebook. This allowed people from all over the country, from almost all sections of social-economic

Accounting Theory and Current Issues Pertaining Scenario

Question: Describe about the Accounting Theory and Current Issues for Pertaining Scenario. Answer: Introduction The current study elucidates on accounting theories and current issues pertaining to recent scenario. Case study is presented for the company named as Bio-Sustainable Feeds Limited (Weil, Schipper and Francis 2013). This particular company is an Australian Bio-research Business Corporations and get listed in ASX (Australian Stock Exchange). Bio-Sustainable Feeds Limited believes in conducting research and development activities in order to utilize bacteria for fish production. Bio-Sustainable Feeds Limited undertakes business operations and spends money for research and development. It involves bringing sustainability of aqua culture for more than 2 decades. The current segment illustrates on concept for understanding nature of entire community. This explains characteristics by implementing appropriate research actions for the company named as Bio-Sustainable Feeds Limited (Warren, Reeve and Duchac 2013). Bio-Sustainable Feeds Limited is an Australian based bio-research firm that majorly focus on identifying issues at preliminary phases. In this particular phase, research and development is necessary for Bio-Sustainable Feeds Limited (Reimers 2014). Concepts should be unique in nature so that it can concentrate of implementation of given accounting theories. Further, it is important to understand the fact that concepts like fair market value relate with patents references. It gives rise to certain assumptions as well as financial estimations that needs proper attention as far as possible (Porter, Simon. and Hatherly 2014). It requires defining the accounting procedures for recording transactions in relation with associated research and development activities for the company, Bio-Sustainable Feeds Limited. It requires complete understanding on the validation of financial statement in relation with patents as portrayed by bioresearch firm named as Bio-Sustainable Feeds Limited (Needles, Powers and Crosson 2013). Nature and value to community ofresearch activities undertaken by BSF Limited There are certain accounting principles and process of accounting required for conducting research and development in successful way. This particular concept is issued by Institute of Chartered Accountants and Australian Society of Accountants. This particular attributes aims in bringing innovative change within the nature and degree of validation in the entire business community (Munteanu and Berechet 2014). It is necessary to take into consideration activities like undertaking research actions for sustainable aqua culture feeds. It can be assumed that conducting research and development helps Business Corporation attainment of future goals and objectives. AASB 13 states nature and features on given research and development activities on conglomerate for the bio-research firms like Bio-Sustainable Feeds Limited. AASB 1011 explains calculation for the process cost accruals in alignment with estimation of research and development (Jiang and Penman 2013). Assessing performance is impor tant for the bio-research firms named as Bio-Sustainable Feeds Limited. AASB 138 reveals the fact regarding obligations for explaining facts on research and development activities for future analysis purpose (Horngren, et al. 2013). These accounting standard aims at regulating for the total amount of expenses in alignment with research activities on specified time. Expenditures are mainly incurred after considering the given accounting standard for analysis in the near future. AAS 13 explains the assumptions made for market research in establishing existence for enabling maximum capacity. It is important to consider the fact that at the initiation stages, there is diverse market condition attributes relating with industrial production. Rules and procedures need to be followed for bringing process development activities that aligns with accurate development attributes. It helps at the time of conducting research for the bio-research firm named as Bio-Sustainable Feeds Limited. It illustrates major features depending upon cost acquisition in case of future deferral activities. In according to the Accounting Standard (AASB 13), it explains major characteristics for researching purpose in the most appropriate way. It need to be classified into two types of research namely basic research and applied research. Research and Development team of Bio-Sustainable Feeds Limited should take into consideration both the types of research depending upon the nature and requirements (Eilifsen et al. 2013). Basic Research reveals the aspects on original examination for referring keeping the augmentation process possessing required knowledge. Applied Research reveals the fact regarding investigation attributes in viewing at the resolution process for diverse practical concerns with proper justification (Edwards et al. 2012). Bio-Sustainable Feeds Limited should make used of both the types of research namely applied research and basic research. It initiates working for future research on bringing alignment of operations with required aspects of knowledge. It is necessary to give close attention to the various issues faced by Bio-Sustainable Feeds Limited in the initial stages of research and development activities. Discussion about different issues with the early research done by the BSF Ltd This question discusses on the various diverse faced by Bio-Sustainable Feeds Limited at the time of conducting the research and development activities. This particular bio-research firm engages its operations in conducting research and development activities for sustainable aqua culture feeds. Innovative ideas are required at each step in way of upgrading and discovering in case for sustainable aqua culture feeds (Craig, Smieliauskas and Amernic 2014). Research activities initiates creation of assumptions in generation of plant based feed as it fails at earliest period. It needs replication on attributes for research actions concerning plant based feed for solving problems as far as possible. It needs urgent transformation for revealing actions at definite rate of 10kg. It is for low valued fish with I kg of weight. In that, 1/3rd fish becomes dead afterwards. As opined by the environmentalists, they feel that diverse activities give rise to rendering high quality human goods. It ra nges from human good to luxury fish (Cooper 2016). This is considered as the process used for viewing at the low valued fish. This attributes is used for commercial production for bio sustainable aqua culture feeds in an effective way. Risk lies within underfeeding activities starting from malnutrition given to poor people. According to the Accounting Standard (IAS 38), it reveals the fact regarding research activities for generation of assets for Bio-Sustainable Feeds Limited. It needs proper explanation on aspects like investigation process for keeping check on failed research activities closely. It is important to consider the fact that unique knowledge helps in predicting gross benefits. It requires exceeding attributes from actions comprehension in case of acquisition costs. It should not exceed cost of acquisition based upon the given pertinent knowledge (Cohen et al. 2013). Various issues need to be recognized with the usage of Audit Risk model. This model helps in recognizing the diverse risks and further solutions faced by Bio-Sustainable Feeds Limited. Audit risk models involve major three attributes for making the calculations. These three key attributes are Inherent Risk as well as Detection Risk and Control Risk for getting correct figure of audit risk faced by Bio-Sustainable Feeds Limited . Audit risk is determined or equal to Detection risk on multiplying with detection and control risk. In this particular case study on Bio-Sustainable Feeds Limited, audit risk arrives at 0.36. This is done after multiplying with inherent risk (0.9), control risk (0.05) and detection (0.8). Evaluating risk is based on the results from audit risk model. This is treated as benchmark below 10% in case of audit process (Chychyla, Leone. and Minutti-Meza 2015). Business organization aims at contributing with attributes as pertained in audit risk for specific limits. This case initiates checking on the level of audit and potential risks faced by Bio-Sustainable Feeds Limited with acceptance levels (Edwards et al. 2012). Discussion of the nature and differences between research and development From the case study of Bio-Sustainable Feeds Limited, there are several actions undertaken by the company for implementation of research and development activities within specified time. There are even conditions applicable on using of accounting theories in case of solving any kind of problem feeds (Craig, Smieliauskas and Amernic 2014). Accounting principles majorly initiates and mentioned in the AAS 13 Accounting Standard. It explains the purpose for checking on actions and several associated research in case of bringing developmental activities. Some of the accounting principles brings proper course of action like implementing research actions in alignment with formulating process (Christensen, Baker and Cottrell 2014). It aims at designing attributes such as diverse feasible products as well as alternative services in the upcoming financial years. AAS 13 explains the innovative activities underlying association for bringing development of actions consisting of several process su bstitutes. Addition to that, there are some of the developmental procedures that enhances ways for designing and formulating innovation among Bio-Sustainable Feeds Limited. It involves pre-production samples as well as various models for future analysis purpose. This attributes initiates with formulation of using mechanism and tools in case of applying with new technological innovations. It is important to consider the fact that there are developmental activities based upon feasibility analysis in aligning for commercial production. RD activities are used as per the given accounting standard mentioned in the fourth paragraph of AAS 13 (Edwards et al. 2012). On critical analysis, it has been noticed that research process helps for assessing facts for bringing developmental activities for Bio-Sustainable Feeds Limited. It initiates actions that have to be assumed on behalf of definite acquisition of business attributes. Bio-Sustainable Feeds Limited has some required expectations widely dependable upon scientific calculations and gaining technical expertise at the same time. It requires arranging for developing the translational process in the given course of actions feeds (Craig, Smieliauskas and Amernic 2014). It widely depends on diverse findings using products and services for future analysis purpose. Process of accounting research and development This particularly explains the process of accounting research as well as developmental activities for the bio-research company named as Bio-Sustainable Feeds Limited. AAS 13 explains the fact regarding rules and low in aligning with accounting activities. There are various accounting transactions for viewing at the cost of acquisition in applied research and development attributes feeds (Craig, Smieliauskas and Amernic 2014). There have been even certain stipulations mentioned widely cohesive with accounting standard for acquisition of cost on behalf of Bio-Sustainable Feeds Limited. Cost acquisitions depend widely for given period because of free cash flow generations for viewing at the uncertain actions. It is necessary to initiate specific cost and deferred cost for making comparisons with future costs for bringing uniformity of information. Nature and characteristics need to be explained depending widely upon the research and development actions in the upcoming financial year. Ad dition to that, process of accounting research and development consists of several potential advantages in case of viewing at the process for postponement of future course of actions. Computation of the present value (PV) for the purpose of valuation of the patent Present Value (PV) of the specific patent From the cash flow during the first yearwe can calculate the present value of the patent:- (PV of 100+PV annuity of 800) of 8%= $778,463,000 From the cash flow during the second year, we can enumerate the present value of the patent:- PV of 100 for 10 years 8% =$671,008,000 It is important to consider the fact that accounting standards explains the fair value calculations for treating research and developmental costs. It initiates the estimate values for treating assets and liabilities on purchase decisions made by Business Corporation. In the consolidated financial declarations, it is clearly mentioned regarding the operational aspects of Bio-Sustainable Feeds Limited. It is assumed that higher fair values reveal more initiation take by the Business Corporation in carrying out any kind of research and developmental activities. Under AASB 13, it is clearly mentioned regarding the fair values at given specific prices. It relates with sale acquisition based upon liabilities transferring activities in alignment with market participants in the upcoming financial year (Weil, Schipper and Francis 2013). Journal entries for the RD transactions from 2013 to 2016 The Journal entries for the research and development expenditures are as follows Year 2013 Dr. RD exp 260,000,000 Cr. Cash or A/P 260,000,000 Dr. Cash or A/P $500,000,000 Cr. RD exp. $100,000,000 Cr. Unearned grant revenue $400,000,000 Year 2014 Dr. RD exp. 100,000,000 Cr. Cash or A/p $ 100,000,000 Dr. Unearned grant revenue 100,000,000 Cr. Research grant revenue 100,000,000 Year 2015 RD expenses $ 100,000,000 Cr. Cash or A/p $100,000,000 Dr. Unearned grant revenue 100,000,000 Cr. Research grant revenue 100,000,000 Year 2016 RD expenses $ 60,000,000 Cr. Cash or A/p $60,000,000 Dr. Unearned grant revenue 60,000,000 Cr. Research grant revenue 60,000,000 The above journal entries are passed in order to understand the transactions and money spend by Bio-Sustainable Feeds Limited on research and developmental activities (Jiang and Penman 2013). Under AASB 120, it is clearly mentioned regarding the compiling factors with government grants. It aims at enhancing knowledge in relation with understanding of profit or loss for given process of research actions. These types of government grants are given proper preference for viewing at the compensation attributes in the near future. It is therefore important gaining knowledge on several key actions as mentioned in AASB 101. It ensures viewing at the compensation elements as presented in the financial statement of Bio-Sustainable Feeds Limited. Journal entries are passed starting from the year 2013 to 2016. Research and development costs are debited and cash is debited amounting to $26000000 (Christensen, Baker and Cottrell 2014). It therefore reveals the fact that BSF Limited spends money fo r conducting research and development activities. For every year, journal entries have been passed for maintaining clarity of actions in aligning with government grants. Most of the accounting firms require calculating for the unearned revenues before taking any kind of financial auditing decisions. It is the accounting process that explains the matter for rules and regulations on the government grants that has been credited at the same. Spending money on Research and Development activities helps in gaining facts on current market condition and takes corrective actions in the upcoming financial year (Weil, Schipper and Francis 2013). This particular question requires gaining clear understanding on the prospectus based upon the research conducted for the bioresearch firm named as Bio-Sustainable Firms Limited. Business entity should be able to handle the future economic attributes in respect with intangible assets. It involves internal control in case of intangible assets in generating analysis with economic attributes (Christensen, Baker and Cottrell 2014). Addition to that, it enhances diverse knowledge on given intangible assets on legal authorities enforceable by law. It is necessary in having technical and marketing expertise regarding the products offered by the company for bringing change in the operations in the most appropriate way. Researchers need to maintain confidential of information and should act ethically in carrying out the business operations in desired way (Jiang and Penman 2013). As far as intangible assets are concerned, it requires acquisition of intangible assets for the company in respect with research and development costs. In case of legal authorities, it needs special treatment for intangible assets like patents for BSF Limited. It takes into consideration business entity for skills identification as well as competing with staff members for future economic benefits generation in an overall manner. It is therefore important to consider the fact regarding the procedures and rules for any of the alternative ways for keeping check over the control activities especially for intangible assets (Weil, Schipper and Francis 2013). Cooper (2016) states that research needs to be beneficial as it help in keeping accurate tracks on matter relating to customer expectations With the advancement of technology, this particular company under study employs bacteria feed technology used for the manufacturing process in case of bringing business sustainability in the upcoming future. Bacteria feed technology provides help at the time of manufacturing process for fish feeds extracted from wood chips involving sugarcane residual. Bio-Sustainable Feeds Limited believes in meeting the needs as well as expectations of the customers. It requires making innovative ways for generation of revenue in the near future. It requires acquisition of exclusive rights and patent rights. These are some of the techniques used and adopted by the bioresearch firms in bringing changes as far as possible. It requires acquisition of exclusive rights as well as patent rights control so that there is no misuse of information by the competitors (Zef f 2016). This will help BSF Limited sustain in the global marketplace. This particular company needs further improvement in solving the issues relating to operational aspects in the upcoming financial year (Jiang and Penman 2013). Reference List Christensen, T.E., Baker, R.E. and Cottrell, D.M., 2014. Advanced Financial Accounting. The McGraw-Hill Companies, Inc. Chychyla, R., Leone, A.J. and Minutti-Meza, M., 2015. Financial Reporting Complexity and Accounting Expertise. Cohen, J.R., Krishnamoorthy, G., Peytcheva, M. and Wright, A.M., 2013. How does the strength of the financial regulatory regime influence auditors' judgments to constrain aggressive reporting in a principles-based versus rules-based accounting environment?. Accounting Horizons, 27(3), pp.579-601. Cooper, S., 2016. Faculty Review of Accounting Principles: A Business Perspective. Craig, R., Smieliauskas, W. and Amernic, J., 2014. Assessing Conformity with Generally Accepted Accounting Principles Using Expert Accounting Witness Evidence and the Conceptual Framework. Australian Accounting Review, 24(3), pp.200-206. Edwards, J.D., Hermanson, R.H., Ivancevich, S.D. and Pearlman, S., 2013. Accounting Principles: A Business Perspective. Global Text. Eilifsen, A., Messier, W.F., Glover, S.M. and Prawitt, D.F., 2013. Auditing and assurance services. McGraw-Hill. Horngren, C.T., Sundem, G.L., Schatzberg, J.O. and Burgstahler, D., 2013. Introduction to management accounting. Pearson Higher Ed. Jiang, G. and Penman, S., 2013. A fundamentalist perspective on accounting and implications for accounting research. China Journal of Accounting Research, 6(4), pp.233-245. Munteanu, V. and Berechet, M., 2014. Paradigms of the Concepts and Principles Substantiating the Elaboration and Presentation of the Financial Reporting Situations. International Journal of Academic Research in Accounting, Finance and Management Sciences, 4(4), pp.72-78. Needles, B.E., Powers, M. and Crosson, S.V., 2013. Principles of accounting. Cengage Learning. Porter, B., Simon, J. and Hatherly, D., 2014. Principles of external auditing. John Wiley Sons. Reimers, J.L., 2014. Financial Accounting: Business Process Approach. Pearson Higher Ed. Warren, C.S., Reeve, J.M. and Duchac, J., 2013. Financial managerial accounting. Cengage Learning. Weil, R.L., Schipper, K. and Francis, J., 2013. Financial accounting: an introduction to concepts, methods and uses. Cengage Learning. Zeff, S.A., 2016. Forging accounting principles in five countries: A history and an analysis of trends. Routledge.

alternative education Essay Example For Students

alternative education Essay CHARTER SCHOOLSCharter School Since President Clinton signed into law, H. R. 2616, the Charter School Expansion Act of 1998 charter schools have been providing an alternative for parents of public school students (Lin, Q., 2001, p.2). To date, charter schools enroll over 500,000 students (Fusarelli, 2002, p. 1). Charter schools have been favorable because it is believed that they can provide for a way to enhance student achievement by serving students who have been under-served by the public schools (Fusarelli, 2002). There is a belief that by creating a competitive educational system, public schools will undergo significant reforms in response to the threat (Franklin, 2002). Because parents of charter school students have made the choice for their children to attend a charter school, it is believed that parents will become more involved in their childs education (Hammer, 2003). Charter schools in many states are exempt from many state mandates (Fusarelli, 2002, p. 2). As a result of these exemptions, charter schools also have more flexibility for the administrators when hiring teachers and running a school. They are able to provide higher salaries for teachers working in hard to fill teaching positions (Finn, Kanstoroom, 2002). On the flip side of the issue, charter schools have been destined to fail due to the lack of funding and their limited resources resulting from poor planning. Charter schools are often believed to be operated by self appointed leaders accused of lacking adequate skills to establish quality charter schools (Self, 2002). Because of their newness to the educational arena, little is known about their long-term effectiveness (Lubienski, 2003). Charter schools are independent public schools of choice. Finn (1996) writes that researchers find that the best charter schools have near total independence to decide what and how to teach, whom to hire and how to use their resources, hours of operation, and how best to meet students needs. One would assume that many charter schools are enjoying the flexibility and success of operating a school of choice. However, charters are also held accountable in a way that regular public schools are not. When a charter school experiences severe troubles, it usually faces severe consequences. To date, more than 200 failed or failing charter schools have been closed on fiscal, educational, and organizational grounds. In terms of curriculum and assessment practices in charter schools, deMarrais ; LeCompte (1999) state that charter schools may focus on a particular approach, theme, or curriculum such as schools for outdoor experiences, music and the arts, and science and mathematics. However, char ters, like their public school counterparts, are highly accountable for improving students performance levels. Many charter schools are subjected to the statewide assessment programs to the same extent as other public schools. According to the Texas Education Agency Division of Charter Schools web page (2003), open enrollment charter schools are subject to some, but not all, of the curriculum requirements that apply to independent school districts. For example, their educational programs must include the curriculum required by Texas Education Code section 28.002; implement reading diagnosis and accelerated reading instruction programs as required by Texas Education Code section 28.002; and adhere to the graduation standards of Texas Education Code section 28.025. Many states differ in following such guidelines. Henry (1997), reports that nearly half of parents, who said their children performed poorly in their previous schools, now say the students are doing excellent or above avera ge work in their charter schools. In Massachusetts, the test scores of charter schools on the Spring 2002 state test showed, according to the Boston Herald, a greater number of improved scores with more and more of the charters scores higher than their home districts. Investigators tracking such scores acknowledge that these findings may be due to the fact that charters are attracting students who were already low achieving, a suspicion supported by other studies that find charter students to be relatively disadvantaged (Manno, 2003). An important question remains- Are charter schools meeting their main purpose of improving student learning and achievement? According to a report by the National Education Association of New York (2003), it is impossible to tell. In some Charter Schools, the pace of improvement on the fourth-grade English Language Arts and Math tests has been rapid and impressive, in others; student progress is coming in fits and starts. A few Charters appear to be v ery weak, calling into question the educational approach of the charter school. Charter schools that, at this point, appear to be on the right track deserve credit for their achievement. Nothing is more important than holding students to high academic standards and improving achievement. Real, measurable gains in student performance are to be applauded, whether they occur in experimental charter schools or in more traditional public schools. .u71a080bf89a15cdc5fa20dd3c9e7e507 , .u71a080bf89a15cdc5fa20dd3c9e7e507 .postImageUrl , .u71a080bf89a15cdc5fa20dd3c9e7e507 .centered-text-area { min-height: 80px; position: relative; } .u71a080bf89a15cdc5fa20dd3c9e7e507 , .u71a080bf89a15cdc5fa20dd3c9e7e507:hover , .u71a080bf89a15cdc5fa20dd3c9e7e507:visited , .u71a080bf89a15cdc5fa20dd3c9e7e507:active { border:0!important; } .u71a080bf89a15cdc5fa20dd3c9e7e507 .clearfix:after { content: ""; display: table; clear: both; } .u71a080bf89a15cdc5fa20dd3c9e7e507 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u71a080bf89a15cdc5fa20dd3c9e7e507:active , .u71a080bf89a15cdc5fa20dd3c9e7e507:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u71a080bf89a15cdc5fa20dd3c9e7e507 .centered-text-area { width: 100%; position: relative ; } .u71a080bf89a15cdc5fa20dd3c9e7e507 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u71a080bf89a15cdc5fa20dd3c9e7e507 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u71a080bf89a15cdc5fa20dd3c9e7e507 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u71a080bf89a15cdc5fa20dd3c9e7e507:hover .ctaButton { background-color: #34495E!important; } .u71a080bf89a15cdc5fa20dd3c9e7e507 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u71a080bf89a15cdc5fa20dd3c9e7e507 .u71a080bf89a15cdc5fa20dd3c9e7e507-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u71a080bf89a15cdc5fa20dd3c9e7e507:after { content: ""; display: block; clear: both; } READ: Women In Math Essay ThesisIn many states funding is based on enrollment. Loss of students to charter school account for loss of state subsidies. To avoid this problem many other states have included a hold harmless program that protects districts from budgetary losses owning to enrollment from competition (Rofes, 1998: Schmeider et al., 2000) as stated in Hess, Maranto, and Milliman (Winter, 2001). Some districts are losing over 50 percent of their state funding per pupil who transfer from public schools. In Arizona, district schools have lost state funding equivalent to 57% per pupil for every student who has transferred from the district to charter schools. This is a maj or concern, especially considering the other major cuts the government has imposed on the schools. Maranto (Wint 2001) states that because of this public schools are in competition with charter schools. In conclusion, many frustrated teachers, parents, and other stakeholders believe that government is not in a position to provide solutions to improve education because the traditional government structures and mandates are, they believe, a large part of the problem (Chubb Moe, 1990). A real solution, they offer, is to reinvent the system by which we provide and run public education; a reinvented system of choice, flexibility, and accountability that includes the creation of charter schools. Communities are invited to create new public schools with high levels of autonomy to be innovative in ways that may or may not embrace traditional educational structures. These schools are invited to take new and uncharted paths, but also are held responsible for ensuring that these paths lead to educational success for students.