Rossetts Model Essay -- Instructional Design Rossett Essays

Rossett's Model Overview Organizations are constantly faced with finding solutions to their problems. Often times they demand training to act as a quick fix to their problems; thus, trainers need to make needs assessment an essential part of their instructional design process. Otherwise, according to Zemke (1998), trainers "could very well end up doing a marvelous job of solving the wrong problems". Therefore, the trainer's challenge is to find the problem and to understand it sufficiently so that it can be solved (Rossett, 1987). "Analysis or needs assessment is the basis for wise recommendation about instruction and supporting organizational strategies" (Rossett 1992). The terms used may vary. Some may refer it to front-end analysis; others may site a need to gather information, while some are planning, studying or scoping (Rossett 1990). No matter what it is called, Rossett (1987) believes trainers must make professional and convincing cases for analysis prior to particular solutions. This paper will focus on Rossett's Model and look at how each component of the model helps identify an organization's needs in order to provide possible solutions. Purpose of Needs Assessment According to Rossett (1995), needs assessment is the "initial pursuit of information about a situation" (pg. 183) in order to provide trainers insight into "what is needed to improve performance" (pg. 184). Conducted at the beginning of any training or development process, needs assessments are intended to identify gaps between what should be happening and what is actually happening (Rossett, 1987). In her needs assessment model, Rossett states five purposes of the needs assessment process (Rossett, 1987). This process is i... ...rocess. It is at this stage that all of the future actions of any project are planned. The bottom line is that a thorough needs assessment will save time and money in the development process by targeting the cause(s) of the problem in order to prescribe the correct interventions. References: Rossett, A. (1995). Needs assessment. In G.J. Anglin (Ed.), Instructional technology: Past, present, future (2nd ed.). (pp. 183-196). Englewood, CO: Libraries Unlimited, Inc. Rossett, A. (1992). Performance technology for instructional technologist: Comparisons and possibilities. Performance and Instruction, 31(10), 6-10. Rossett, A. (1987). Training Needs Assessment, Englewood Cliffs, NJ: Educational Technology Publications. Zemke, R. (1998). How to do a needs assessment when you think you don't have time. Training, 35(3), 38-44

Shadow Kiss Chapter 12

TWELVE IF YOU'D ASKED ME six months ago, I would have said there was no way I'd be happy to run into Mia Rinaldi at the Royal Court. She was a year younger than me and had held a grudge against Lissa since freshman year – a grudge so big that Mia had gone to great extremes to make life miserable for us. She'd done a good job. Jesse and Ralf's rumors about me had been a result of her efforts. But then Mia had gone with us to Spokane and been captured by the Strigoi. And, just like for Christian and Eddie, that had changed everything. She'd seen the same horrors the rest of us had. In fact, she was the only one of my friends who had witnessed Mason's death and me killing Strigoi. She had even saved my life then by using her water magic to temporarily drown one of the Strigoi. In the great Moroi argument about whether or not they should learn to fight with the guardians, she was firmly on the fighting side. I hadn't seen Mia in almost a month, ever since Mason's funeral. In studying her, I felt like it'd been a year. I had always thought Mia looked like a doll. She was short compared to most Moroi and had young, round-cheeked features. The fact that she'd always curled her hair in perfect ringlets had sort of reinforced that image. But today, she hadn't gone to nearly that much trouble. Her golden blond hair was pulled into a ponytail, its only curl coming from a slight, natural waviness. She wore no makeup, and her face showed signs of having been outdoors a lot. Her skin looked chapped from the wind, and she had a very, very faint tan – almost unheard of for Moroi, with their aversion to sunlight. For the first time ever, she actually looked her age. She laughed at my shock. â€Å"Come on, it hasn't been that long. You look like you don't even recognize me.† â€Å"I almost don't.† We hugged, and again, it was hard to believe that she'd once plotted ways to ruin my life. Or that I'd broken her nose. â€Å"What are you doing here?† She beckoned us out the door. â€Å"We were just about to leave. I'll explain everything.† We went to a neighboring building. It wasn't like a mall or anything, but it did have a few businesses that the Moroi who worked and visited here needed – a handful of restaurants, some small stores, and offices that offered all sorts of services. There was also a coffee shop, and that was where Mia led us. A coffee shop seems like an ordinary thing, but I rarely got to go to them. Sitting in a public place (or semi-public) with friends, not worrying about school†¦ it was great. It reminded me of when Lissa and I had been on our own, when our entire lives hadn't been contained within a school and its rules. â€Å"My dad works here now,† she told us. â€Å"And so now I live here.† Moroi children rarely lived with their parents. They were sent off to places like St. Vladimir's, where they could grow up safely. â€Å"What about school?† I asked. â€Å"There aren't many kids here, but there are some. Most of them are rich and have personal tutors. My dad pulled some strings and set it up so that I can go to them for different subjects. So I'm still studying the same things, just in a different way. It's actually pretty cool. Less teacher time – but more homework.† â€Å"You've been doing more than that,† said Eddie. â€Å"Unless your classes are outside.† He'd noticed the same things I had, and in looking at her hands as they held her latte, I could now see calluses. She wiggled her fingers. â€Å"I made friends with some of the guardians here. They've been showing me a few things.† â€Å"That's risky,† said Christian, though he sounded like he approved. â€Å"Since there's still a debate about Moroi fighting.† â€Å"You mean about Moroi fighting with magic,† she corrected. â€Å"That's what's controversial. No one's really talking about Moroi fighting hand-to-hand.† â€Å"Well, they are,† I said. â€Å"It's just been overshadowed by the magic controversy.† â€Å"It's not illegal,† she said primly. â€Å"And until it is, I'm going to keep doing it. You think with all the events and meetings that go on around here that anyone even notices what someone like me does?† Mia's family, in addition to being non-royal, was also pretty lower class – not that there was anything wrong with that, but she had to feel the effects of that around here. Still, I found her whole situation cheering. Mia seemed happier and more open than she had during the entire time I'd known her. She seemed †¦ free. Christian spoke my thoughts before I could. â€Å"You've changed,† he said. â€Å"We've all changed,† she corrected. â€Å"Especially you, Rose. I can't quite explain it.† â€Å"I don't think there's any way the five of us couldn't have changed,† Christian pointed out. A moment later he corrected himself. â€Å"Four of us.† We all fell silent, thoughts of Mason weighing us down. Being with Christian, Eddie, and Mia stirred up that grief I always tried to hide, and I could see from their faces that they continually fought the same battle. Conversation eventually turned toward all of us catching up on what had happened here and at the Academy. Yet I kept thinking about how Mia had said that I had changed more than the others. All I could think about was how out of control I'd felt lately, how half the time my actions and feelings didn't seem like my own. Sitting there, it almost seemed like Mia was controlled by all of her positive traits now – and I was controlled by my negative ones. Conversations with Adrian replayed through my head, reminding me about how I supposedly had such a dark, dark aura. Maybe thinking about him summoned him, but he and Lissa eventually joined us. Their bar was probably in the same building, I realized. I'd been blocking her out and not paying much attention. Adrian hadn't completely gotten her drunk, thankfully, but she'd agreed to two drinks. I could feel a slight buzz through the bond and had to carefully shield it out. She was as surprised as we'd been to see Mia but gave her a warm welcome and wanted to catch up. I'd heard most of this already, so I just listened and drank my chai. No coffee for me. Most guardians drank it the way Moroi drank blood, but I wouldn't touch the stuff. â€Å"How'd your thing with the queen go?† Christian asked Lissa at one point. â€Å"Not so bad,† she said. â€Å"I mean, not great either. But she didn't yell at me or humiliate me, so that's a start.† â€Å"Stop being modest,† said Adrian, putting his arm around her. â€Å"Princess Dragomir totally stood her ground. You should have seen it.† Lissa laughed. â€Å"I don't suppose she mentioned why she decided to let us come to the trial?† Christian asked stiffly. He didn't look very happy about the bonding that was taking place here – or about Adrian's arm. Lissa's laughter faded, but she was still smiling. â€Å"Adrian did it.† â€Å"What?† Christian and I asked together. Adrian, looking very pleased with himself, stayed quiet for a change and let Lissa do the talking. â€Å"He convinced her that we needed to be here. He apparently harassed her until she gave in.† â€Å"It's called ‘persuasion,' not ‘harassment,'† Adrian said. Lissa laughed again. My own words about the queen came back to haunt me. Who's she? Just another Ivashkov. There are a ton of them. There were indeed. I eyed Adrian. â€Å"How closely are you guys related?† The answer popped into my head from Lissa's. â€Å"She's your aunt.† â€Å"Great-aunt. And I'm her favorite great nephew. Well, I'm her only great nephew, but that's not important. I'd still be her favorite,† he said. â€Å"Unbelievable,† said Christian. â€Å"I'll second that,† I said. â€Å"None of you appreciate me. Why is it so hard to believe that I could make a real contribution in these dark times?† Adrian stood up. He was trying to sound outraged, but the smirk on his face indicated that he still found all of this pretty funny. â€Å"My cigarettes and I are going outside. At least they show me respect.† As soon as he left, Christian asked Lissa, â€Å"Were you getting drunk with him?† â€Å"I'm not drunk. I only had two drinks,† she said. â€Å"Since when did you get all conservative?† â€Å"Since Adrian became a bad influence.† â€Å"Come on! He helped us get here. No one else was able to do it. He didn't have to, but he did. And you and Rose are sitting there, still acting like he's the most evil person on the planet.† That wasn't exactly true. I was mostly sitting there like I had been hit in the head, still too dumbstruck to react. â€Å"Yeah, and I'm sure he did it out of the kindness of his heart,† muttered Christian. â€Å"Why else would he do it?† â€Å"Oh, gee, I wonder.† Lissa's eyes widened. â€Å"You think he did it for me? You think there's something going on with us?† â€Å"You guys drink together, practice magic together, and go to elitist events together. What would you think?† Mia and Eddie looked like they wanted to be somewhere else. I was starting to share the feeling. Anger burned through Lissa, hitting me like a wave of heat. She was utterly outraged. Her fury didn't even have that much to do with Adrian, really. She was more upset at the thought of Christian not trusting her. And as for him, I needed no psychic powers to understand how he was feeling. He wasn't jealous simply because she was hanging out with Adrian. Christian was still jealous that Adrian had the kind of influence to pull this off for her. It was just like what Jesse and Ralf had described, about how the right connections could open the right doors – connections that Christian didn't have. I kneed Christian's leg, hoping he'd get the hint that he really should stop talking before things got worse. Lissa's anger was intensifying, muddled with embarrassment as she began to doubt herself and wonder if she had been getting too close to Adrian. The whole thing was ridiculous. â€Å"Christian, for the love of God. If Adrian did this for anyone, it was because of me and his crazy obsession. He bragged awhile ago that he could do it, and I didn't believe it.† I turned to Lissa. I needed to get her calm and diffuse those dark feelings that could cause so much trouble for her when they ran out of control. â€Å"Liss, you might not be wasted exactly, but you need to chill out for an hour before having this conversation. You're going to say something as stupid as Christian, and I'll be the one who has to deal with the mess – like always.† I'd gotten worked up and expected someone to tell me how bitchy I sounded. Instead, Lissa relaxed and offered Christian a smile. â€Å"Yeah, we should definitely talk about this later. A lot's kind of happened today.† He hesitated, then nodded. â€Å"Yeah. Sorry I jumped all over you.† He returned her smile, fight patched up. â€Å"So,† Lissa asked Mia, â€Å"who have you met here?† I stared at them in amazement, but no one seemed to notice. I'd fixed their fight, and there'd been no acknowledgment. No Thank you, Rose, for pointing out how idiotic we're being. It was bad enough I had to endure their romance day after day, with no consideration for how I felt. Now I was salvaging their relationship, and they didn't even realize it. â€Å"I'll be right back,† I said, interrupting Mia's description of some of the other teenagers here. I was afraid if I sat there, I was going to say something I'd regret or maybe break a chair. Where had this rage come from? I went outside, hoping a gulp of cold air would calm me down. Instead, I got a face full of clove smoke. â€Å"Don't start in about the smoking,† warned Adrian. He was leaning against the building's brick wall. â€Å"You didn't have to come outside. You knew I was here.† â€Å"That's actually why I'm here. Well, that, and I felt like I was going to go crazy if I stayed inside another minute.† He tilted his head to look at my face. His eyebrows shot up. â€Å"You aren't kidding, are you? What happened? You were fine a few minutes ago.† I paced across the ground in front of him. â€Å"I don't know. I was fine. Then Christian and Lissa started having this stupid argument over you. It was weird. They were the ones who were mad – and then I ended up madder than both of them.† â€Å"Wait. They were arguing over me?† â€Å"Yes. I just said that. Weren't you paying attention?† â€Å"Hey, don't snap at me. I haven't done anything to you.† I crossed my arms over my chest. â€Å"Christian's jealous because you hang around Lissa so much.† â€Å"We're studying spirit,† said Adrian. â€Å"He's welcome to join in.† â€Å"Yeah, well, no one ever said love was reasonable. Seeing you come back together kind of set him off. And then he got upset because you pulled rank with the queen for Lissa.† â€Å"I didn't do it for her. I did it for all of you – but, well, you especially.† I came to a halt in front of him. â€Å"I didn't believe you. That you could do it.† He grinned. â€Å"Guess you should have listened to my family history in that dream after all.† â€Å"I guess. I just thought†¦Ã¢â‚¬  I couldn't finish. I'd thought Dimitri would be the one who came through for me, the one who – despite what he said – could make almost anything happen. But he hadn't. â€Å"Thought what?† Adrian prompted. â€Å"Nothing.† With much effort, I managed to utter the next words. â€Å"Thank you for helping us.† â€Å"Oh my God,† he said. â€Å"A kind word from Rose Hathaway. I can die a happy man.† â€Å"What are you saying? That I'm normally an ungrateful bitch?† He just looked at me. â€Å"Hey! Not cool.† â€Å"Maybe you could redeem yourself with a hug.† I glared. â€Å"A small one?† he begged. With a sigh, I walked over and put one arm around Adrian, leaning my head lightly against his arm. â€Å"Thanks, Adrian.† We stood like that for a heartbeat. I felt none of the crazy electricity or connection I did with Dimitri, but I had to admit that Lissa had been right about something. Adrian was annoying and arrogant at times, but he really wasn't the bastard I often made him out to be. The doors opened, and Lissa and the others stepped outside. They understandably looked surprised, but I didn't care just then. Besides, they probably all thought I was pregnant with Adrian's love child, so what did it matter? I backed away. â€Å"Heading out?† I asked. â€Å"Yeah, Mia's got more important things to do than hang out with us,† joked Christian. â€Å"Hey, I just told my dad I'd meet him. I'll see you guys before I leave.† She started to walk away, then abruptly turned around. â€Å"God, I'm so out of it.† She reached into her coat pocket and handed me a folded piece of paper. â€Å"This is half the reason I found you guys. One of the court clerks wanted me to give this to you.† â€Å"Thanks,† I said, puzzled. She headed off to see her dad while the rest of us strolled back to our accommodations. I slowed my pace as I opened the note, wondering who in the world here would want to contact me. Rose, I was so happy to hear about your arrival. I'm sure it'll make tomorrow's proceedings that much more entertaining. I've been curious for quite some time about how Vasilisa is doing, and your romantic escapades are always an amusing diversion. I can't wait to share them in the courtroom tomorrow. Best, V.D. â€Å"Who's it from?† asked Eddie, coming up beside me. I hastily folded it up and shoved it into my pocket. â€Å"No one,† I replied. No one indeed. V. D. Victor Dashkov.

What Is an AP Test Perfect Score Do You Need One

What Is an AP Test Perfect Score Do You Need One SAT / ACT Prep Online Guides and Tips If you read your local newspaper, you may have seen an article about someone from your area getting a â€Å"perfect score† on an AP exam. But what is an AP test perfect score, and how is it different from a 5? Keep reading to find out what an AP exam perfect score is, what it means, how many students get one, and if it’s a goal you should be aiming for. What Is a Perfect AP Score and What Does It Signify? If you receive a perfect score on an AP exam, that means that you received every point possible on the exam.So you answered every multiple-choice question correctly and scored the maximum amount of points on every free response question. Pretty impressive! How does this relate to the score you get from 1-5? Well, if you get a perfect score you will definitely get a 5 on the exam. But your 5 won’t be worth more than anyone else’s 5. Additionally, you don’t need to get anything close to a perfect score to get a 5 on the exam. In other words, the fact that you got a perfect score doesn’t really increase the value of your standard score on the 5-point scale. In fact, your perfect score is not even reported on your score report- just the 5. When a student achievesa perfect score, the College Board usually informs the school directly in the fall. The school then informs the student. This often seems to lead to a level of minor local celebrity, with perfect scorers frequently being interviewed by local newspapers and having articles written up about them on school websites. As mentioned above, the perfect score doesn’t appear on your score report, but it’s certainly something worth reporting to colleges if it does happen because it is impressive and unusual. A perfect score would make you the slightly different yellow locker in this row of orange lockers. How Many Students Geta Perfect Score on an AP Exam? Just how unusual is it to get a perfect score on an AP exam? It depends on the exam, but no matter the test, it’s a rare feat. The College Board released a document of 2013 AP test perfect score stats, but it doesn’t appear they’ve created a similar document for 2014 or 2015. However, a series of tweets by the College Board’s head of AP, Trevor Packer, reveals all the info about how many students got perfect scores in 2015. I’ve assembled the info into a chart that shows how many perfect scores there were by number and by percentage of test-takers in 2015, as well asthe percentage of test takers who received a 5 in each exam. 2015 Perfect Scores as Compared to Fives Exam # Perfect Scores # Test-Takers % Perfect Scores % 5s Calculus AB 3 302,532 .00099% 24.6% Calculus BC 1 118,707 .00084% 48.4% AP Chemistry 3 152,745 .00196% 10.1% Computer Science A 66 48,994 .1347% 21.3% French Language 1 22,084 .0045% 18.4% US Gov and Politics 3 282,571 .00106% 11.9% Latin 1 6,571 .0152% 13.2% Macroeconomics 18 126,267 .01426% 16.1% Microeconomics 49 78,408 .0625% 15.9% Physics C: EM 1 22,789 .0044% 33.5% Physics C: Mechanics 6 52,678 .0114% 32.4% Psychology 4 276,971 .0014% 18.7% Spanish Language 7 144,561 .0048% 24.6% Statistics 2 195,526 .001% 14.3% As you can see, while at least ten percent of test takers scored a 5 on each exam,the perfect scoresare teeny, teeny, teeny percentages. Microeconomics and Computer Science A had the highest percentage of perfect scorers by a fairly large margin, but even those have minusculecounts of .0625% and .1347%, respectively. There were a small number of perfect scores for the AP Art portfolios, but since those aren’t graded via an exam, I left them off the chart. Otherwise, if a test isn’t in this chart, there were no perfect scores. AP Exams with no perfects in 2015 were: Art History, Biology, Chinese, English Language, English Literature, Environmental Science, European History, German, Comparative Government and Politics, Human Geography, Italian, Japanese, Physics 1, Physics 2, Spanish Literature, US History, World History. In sum: perfect scores on AP exams are a super-rare occurrence. Super-rare like emerald jewels. Is Getting a Perfect Score a Realistic Goal? Given how few students get them, it’s not a very attainable or realistic goal to actively try for a perfect score on an AP exam, even for a test where perfect scores are marginally more common like Microeconomics or Computer Science A. Even if you have total mastery of a subject, just one tiny mistake on test day will prevent you from getting a perfect score. Additionally,you will never know how close you were if you don’t get a perfect score- raw point totals aren’t reported to students.You could get 179/180 points and never know anything except that you got a 5. That makes a perfect score a frustrating goal in addition to a difficult one! The marginal benefit is also not that high- a small level of brief local celebrity and an impressive factoid for your college applications. If you really want to stand out to colleges, there arebetter ways to develop your applicationthat are more within your control and where your work will pay off more directly. In terms of test scores, it makes much more sense to work on getting top marks on your standardized college entrance exams like the SAT, the ACT, and SAT Subject Tests.Any solid preparation work you put in there will pay off in your reported scores, unlike on an AP exam, where you either get a perfect or you never find out your raw score. The truth is, based on local news profiles, most AP test perfect scorers are surprised to have gotten a perfect score and weren’t specifically aiming for one. So, while it’s not impossible to get a perfect score on an AP exam, particularly in a subject you are very gifted in, it’s not really worth your time to specifically aim for a perfect. Aim for a 5, do your best, and it could happen, but don’t stress overit. Reach for the stars! And by stars, I mean a 5. Key Takeaways While it won’t give you any more college credit or show up on your score report, a perfect score on an AP exam- full credit for all exam portions- is an impressive accomplishment. Only a small number of students get perfect scores each year. However, I don’t recommend making a perfect score your goal, simply because the benefits as opposed to getting a 5 are only marginal. You’d be much better served working for perfect marks on the SAT, ACT, and SAT Subject tests. What's Next? Studying for your AP exams? Learn when you need to start preparing for your AP tests to get that coveted 5. If you're taking a variety of tests, figure out whether AP exams or Subject Tests are more important for you. Wondering what the revised SAT format means for you?Or maybe you're taking the ACT and looking for all of our ACT study guide resources! Want to improve your SAT score by 160 points or your ACT score by 4 points?We've written a guide for each test about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:

Microplastics and Their Environmental Effects

Microplastics and Their Environmental Effects Microplastics are small fragments of plastic material, generally defined as smaller than what can be seen by the naked eye.  Our increased reliance on plastics for countless applications has negative consequences to the environment. For example, the plastic manufacturing process is associated with air pollution, and volatile organic compounds released over the life of the plastic have deleterious health effects for humans. Plastic waste takes up significant space in landfills. However, microplastics in the aquatic environment  has been a newly emerging concern in the public consciousness. As the name implies, microplastics are very small, generally too small to see although some scientists include pieces up to 5mm in diameter (about a fifth of an inch). They are of various types, including polyethylene (e.g., plastic bags, bottles), polystyrene (e.g., food containers), nylon, or PVC. These plastic items become degraded by heat, UV light, oxidation, mechanical action, and biodegradation by living organisms like bacteria. These processes yield increasingly small particles that eventually can be classified as microplastics. Microplastics On the Beach   It appears that the beach environment, with its abundant sunlight and very high temperatures at ground level, is where the degradation processes operate fastest. On the hot sand surface, plastic trash fades, becomes brittle, then cracks and breaks down. High tides and wind pick up the tiny plastic particles and eventually add them to the growing great garbage patches found in the oceans. Since beach pollution is a major contributor of microplastic pollution, beach cleanup efforts turn out to be much more than esthetic exercises.   Environmental Effects of Microplastics Many persistent organic pollutants (for example, pesticides, PCBs, DDT, and dioxins) float around the oceans at low concentrations, but their hydrophobic nature concentrates them on the surface of plastic particles. Marine animals mistakenly feed on the microplastics, and at the same time ingest the toxic pollutants. The chemicals accumulate in the animal tissues and then increase in concentration as the pollutants are transferred up the food chain.As the plastics degrade and become brittle, they leach out monomers like BPA which can then be absorbed by marine life, with relatively little known consequences.Besides the associated chemical loads, ingested plastic materials can be damaging for marine organisms, as they can lead to digestive blockage or internal damage from abrasion. There is still much research needed to properly evaluate this issue.Being so numerous, microplastics provide abundant surfaces for small organisms to attach. This dramatic increase in colonization opportuni ties can have population-level consequences. In addition, these plastics are essentially rafts for organisms to travel further than they usually would, making them vectors for spreading invasive marine species. Microbeads A more recent source of trash in the oceans is the tiny polyethylene spheres, or microbeads, increasingly found in many consumer products. These microplastics do not come from the breakdown of larger pieces of plastic but instead are engineered additives to cosmetics and personal care products. They are most often used in skin care products and toothpaste and wash down drains, pass through water treatment plants, and end up in freshwater and marine environments. There is increased pressure for countries and states to regulate microbead use, and many large personal care product companies have pledged to find other alternatives. Sources Andrady, A. 2011. Microplastics in the Marine Environment. Marine Pollution Bulletin.Wright et al. 2013. The Physical Impacts of Microplastics on Marine Organisms: A Review. Environmental Pollution.

Accounting Concepts Essay Example | Topics and Well Written Essays - 1500 words

Accounting Concepts - Essay Example Under the money measurement concept, these items can be recorded as a land worth $100,000, a building (containing 10 rooms and conference hall) worth $500,000, 250 chairs at $50 each, and so on The money measurement concept assumes that money is a stable unit of measurement and therefore the value of money does not change with time. Going concern concept The going concern concept implies that accounting transactions are recorded keeping the view that the business will exist for a long period of time. More precisely, a business enterprise is considered to be a going concern but not a liquidated one. As per the going concern concept, asset valuation is done at historical cost or replacement cost. The going concern concept is a fundamental principle to the preparation of financial statements (Rajasekaran 2011, p.18). In case of short term business projects like building construction, the business comes to an end once the construction of the particular building is completed. In contrast, some business entities that operate in the automobile or consumable goods industry exist for a long period and they will continue their business activities in the foreseeable future. According to this concept, business enterprises treat prepaid expenses as assets in their balance sheets even though they are not saleable practically. Dual aspect concept Dual aspect concept is one of the fundamental accounting concepts and assumes that every transaction has a two-fold aspect – giving certain benefits and receiving certain benefits. The underlying principle of the double entry system is that every debit has an equal and corresponding amount of credit (Johnston & Johnston 2006, p.54). From the accounting equation (Assets = Liabilities+Capital), it is... The object evidence concept says that all accounting activities must be objective evidence based. In other words, there should be adequate verifiable documents to support the reliability of every transaction recorded in the books of accounts. This is the very essential for auditors to verify the reliability of accounts prepared. It is to be noted that the verifiable evidences must be objective but not subjective. For instance, a business entity has to keep receipts for the building rent paid. From the above discussion, it is clear that all the ten accounting concepts explained are greatly beneficial for accountants to prepare universally comparable, understandable, reliable, and relevant set of accounts. These accounting concepts give a standard structure to books of accounts prepared globally. â€Å"The accrual concept is an accounting system which recognises revenues and expenses as they are earned or incurred, respectively, without regard to the date of receipt or payment†. In simpler words, revenue is recorded in the books of accounts on its realisation but not its actual receipt. In the same way, expenses have to be recognised when they are incurred but not when the payment is made actually. To illustrate, a business unit paid $5,000 in rent for the building and machinery a year whereas it had owed only $4,500 in rent. That means the company prepaid $500 in rent. At the end of the accounting period, the prepaid rent is recorded on the asset side of the balance sheet.

Chronic Kidney Disease Term Paper Example | Topics and Well Written Essays - 2500 words

Chronic Kidney Disease - Term Paper Example For these reasons, chronic kidney disease is considered a disease because it affects the health of an individual. Chronic kidney disease is a chief health concern problem because the prevalence of the disease grows at a yearly rate of 8%, and expends 2% of the worldwide health spending (Là ³pez-Novoa, Martà ­nez-Salgado, Rodrà ­guez-Peà ±a, & Là ³pez-Hernà ¡ndez, 2010). In the United States, about 13% of the populace suffers from this condition. As the prevalence of chronic renal disease rises, health care providers are tasked with the management of the multifaceted medical complications that patients with CKD face. This paper takes a detailed look at the pathophysiology, causes, symptoms and management of chronic kidney disease. The central role of the kidney is to sift nitrogenous wastes from ingested food and metabolic activities, as well as surplus fluids from the blood. The kidneys, therefore, play an important role in fluid and electrolyte balance. The nephron is the elementary working component of the kidney. A normal kidney has about one million nephrons. Each nephron possesses a clump of glomerular capillaries called the glomerulus where the filtration of blood takes place. The nephron also has a lengthy tubule where the filtered fluid is transformed into urine as it is transported into the pelvis (Guyton & Hall, 2006). The renal arteries branch into interlobar arteries and two other arteries and finally into afferent arterioles that supply the glomerulus in the nephron through the glomerular arterioles, which join together to form the efferent arterioles that exit the glomerulus. Urine, which carries the waste products filtered by the kidney is produced in three main phases namely ultrafiltration, reabsorption and secretion. The kidneys also excrete strange chemicals, drug substances and metabolites produced from hormones. Such substances include urea from the metabolism of amino acids and creatinine

Improvement of My Language and Grammar Skills Essay

Improvement of My Language and Grammar Skills - Essay Example This involves learning how to insert commas and quotation marks in the right places. Use of sentence conjunctions was also another problem. I could either omit the conjunctions or use wrong ones in my sentences. Tenses were also part of the problem. Differentiating between past, present, and future tenses were hard, and in most cases, I substituted present tense for past tense. Most of my sentences would lack meaning due to wrong tenses. There was a huge confusion when inserting phrases and vocabulary in sentences. I could use wrong vocabularies, wrong phrases, and wrong prepositions in most sentences. This gave the reader a vague meaning of my essays. Most of my first essays were used simple sentences, which were wrongly constructed. I lacked a variety of words that I could use in the essays and had to repeat most of the words. However, this has changed since I joined this course. Through interaction with other students and the English lessons in this course, I have expanded my knowledge of English language. I have learned different vocabularies and various sentence constructions that have improved my writing. The essay structure has also improved. This involves analyzing events sequentially to give the reader more understanding of the essay. In the essay ‘I Want to Make a Difference,’ word choice was a big problem (McGeehan, 2012). This involves words such as bad vices yet there are no good vices. In this case, using the word vices only would give the reader the intended meaning. Some of the sentences were poorly done. I used unnecessary words, which made the sentences long and diluted their meaning. Some of the words reduce the captivity of the reader by the essay. By stating that I failed to give a bribe for a job contradicts the essay title since I wanted to participate in corruption instead of being different.