Friday, May 31, 2019

Golden Rice: Should It Be Our Future? :: Essays Papers

Golden Rice Should It Be Our Future?At the Swiss federal Institute of Technology in Zurich, scientists created golden sift by inserting three genes into a certain rice variety which will in turn allege a greater amount of beta-carotene. This rice has a sort of yellowish hue, which has given the rice its name, golden rice. The rice is still under research and examen before it will reach the markets, which is guessed to be around 2003. If this rice is found to be safe and effective it will be a tool in providing these rice dependent countries with the nutrients they need. Rice is the staple food of many Asian and South Pacific countries. Rice is a major portion of these countries economic and rustic systems. In places such as India, they used to eat brown rice, which is more nutritious because the outer bran layer is not removed during the milling process. When the British came to India they introduced unclouded rice, which means the milling process has been taken to one fu rther step. This reduces the amount of nutrients such as thiamine. White rice is now the major type of rice eaten in these Asian and Pacific countries. This has led to life-threatening problems of malnutrition. Since normal rice does not have any beta-carotene, which is the precursor to Vitamin A, these populations are having vitamin a deficiencies. The World health Organization stated that about 250 million people worldwide are at risk of permanent blindness, iron deficiency in women, and other serious ailments due to their lack of vitamin A. This genetically modified rice, known as golden rice has been created to meet the nutritional needs of these malnourished populations. Genetic engineering has receive a world-wide issue. Hungry countries in Africa, such as Zimbabwe, whose population is as risk for starvation and death are skeptical about receiving genetically altered food from countries such as the United States. In China, a rice known as super rice has been create d which is more resilient but it has not been accepted by the Chinese markets because it is genetically altered. People are more interested in their food than ever before, and are concerned about their general safety. They want to know where it comes from and if it has been altered from its natural state.

Thursday, May 30, 2019

An Analysis of Brooks First Fight.Then Fiddle Essay -- First Fight.Th

An Analysis of Brooks First Fight.thence Fiddle Gwendolyn Brooks First fight. Then Fiddle. ab initio seems to argue for the necessity of brutal war in club to create a space for the pursuit of beautiful art. The poem is more complex, however, because it also implies some(prenominal) that war cannot protect art and that art should not justify war. Yet if Brooks seems, paradoxically, to argue against art within a work of art, she does so in order create an artwork that by its very recognition of arts costs would justify itself. Brooks initially seems to argue for the necessity of war in order to create a safe space for artistic creation. She suggests this idea quite forcefully in the paired short sentences that open the poem First fight. Then fiddle. One must fight before fiddling for two reasons. First, playing the violin would be a foolish distraction if an enemy were threatening ones base hit it would be, as the phrase goes, fiddling while Rome burns. Second, fighting the war first would prepare a safe and prosperous place where one could slightly pursue the pleasures of music. One has to civilize a space / Wherein to play your violin with grace. It should be noted further that while Brooks writes about securing a down place to play the violin, she seems clearly to be using this playing as an image for art in general, as her more expansive references to beauty or harmony suggest. Nonetheless, much that Brooks writes about the necessity to fight before fiddling indicates the she does not support this idea, at least not fully. For example, Brooks describes making beautiful music as being remote / A while from malice and murdering. In addition to the negative way Brooks describes war in this line, ... ...ultural prestige of violin playing. Indeed, as an emblem of Western civility (one thinks of Renaissance sonnets), the sonnet might be involved in the very justification of the wipeout of other less civilized peoples that the poem condemns. One might w onder why Brooks produces poetry, especially the sonnet, if she also condemns it. I would suggest that by critically reckoning the costs of sonnet-making Brooks brings to her poetry a self-awareness that might justify it after all. She creates a poetry that, like the violin playing she invokes, sounds with infliction love. This hurting love reminds us of those who may have been hurt in the name of the love for poetry. But in giving recognition to that hurt, it also fulfills a ensure of poetry to be more than a superficial social grace, to teach us something we first did not, or did not wish to, see.

Wednesday, May 29, 2019

Confession of the Jews and First Confession :: Confession of the Jews Essays

excuse of the Jews and First Confession         In comparing the books Confession of the Jews and First Confession,I have found there to be similarities and differences.  For example, FirstConfession deals with a boy converting from a boy to a vernal man  by going toconfession and telling his sins for the first time.  Conversion of the Jewsdeals with converting a boy into someone he has never rightfully seen which was a discharge thinker which only older people usually do.         In Conversion of the Jews Ozzie, who was the main character, had aproblem with getting along with the priest Rabbi binder at Hebrew School.  RabbiBinder didnt really like Ozzie because he was always asking a lot of questionsand Rabbi Binder was always getting angry at him. In First Confession Jackie,the main character, also had a problem. Jackies problem was similar to Ozzies,but also different.  Jackie had a problem wi th his sister Nora. Nora believedthat Jackie was always lying and world bad.  On his confession day his mothersent Nora go with Jackie. Nora ordered Jackie to tell all of his sins, includinghow he was mean to the grandmother who lived with them.         Ozzie seemed troubled to Rabbi Binder in Conversion of the Jews. Inreality Jackie wasnt  bad at all, he was just a boy who wanted answers to hisquestions.  And that was proved when Ozzie asked a question in yr and RabbiBinder went crazy and hit Ozzie because he thought Ozzie was trying to be a wiseguy.  So Ozzie tried to prove a point to Rabbi Binder and his fellow classmatesby running to the roof and making believe he was going to jump.  With Ozziebeing on the roof it gave Rabbi Binder a bigger imprint that Ozzie was crazy andtroubled.  Ozzie wasnt really crazy, he was just trying to make a point that hereally wasnt dumb.  Ozzie just wanted to believe that there was real ly a Christ. So with the point that Ozzie was trying to make helped to convert everyone andtheir beliefs.         Jackie, like Ozzie, was also troubled in First Confession.  He was a adolescent boy who lived with his family, including the grandmother.  Jackie believedthe grandmother didnt like him very much, so he did mean things to her likehide under the table when she cooked dinner.  When it came time for his firstconfession he went with his sister Nora.  Nora tormented Jackie and scared himinto believing he was a sinner and he will pay for all of his sins.

Descartes Meditation One Essay -- essays research papers

Descartes Meditation OneBeing a foundationalist, Descartes needs to destroy the foundations ofhis beliefs so that in his Meditations he will be able to build upon newfoundations of undeniable and self evident truths. In order to do this Descartesmust first find a valid origin that will allow him to doubt his foundationbeliefs and in turn doubt what is considered to be reality. He begins by firstnoting that one can not aver their own senses, because we can be deceived byour sciences. An example of such would be if one looks at an optical illusion,they argon turn overing something that is not really there, and therefrom are beingdeceived by their sense of sight. But this is not enough to justify doubting allthings, so Descartes offers a different approach, the inhalation Argument.The Dream Argument is essential in because it allows one to logicallyquestion not only the senses but their surroundings and actions as well.Although one can doubt that what they see or hear is not real ly as is perceiveda person can not deny that they are for instance, standing, thinking about howtheir senses are deceiving them, with their feet planted on the ground, in theirbedroom, feeling a little tired and so on. Only if one was, as Descartes writes,..insane, whose brains are impaired by such an unrelenting vapor of blackbile.. that they believe they are something other than what they are, would onedoubt reality, without an...

Tuesday, May 28, 2019

The Closet :: Creative Writing Essays

The Closet      Wolfgang knew about his sustains past. It wasnt talked about much, butwhen it was, Wolfgangs mouth would perspire saliva and he would swallow it withfear. His past terrified him, scared him so much one time while listening a smallpuddle began to work on around his left leg.      His father had n ever so hit him or anything. His friends, they all got thebelt, slap across the butt. Wolfgang tried to explain to them the stories, butthey all thought he had it easy. The stories consisted of a kid, a nondescriptive child. Wolfgang guessed it was supposed to be his dad.  The storieswere of the same idea, of a kid being bad and getting punished for it. But theywerent your butt slapping punishments identical all the other kids got. They werekids locked away in basements for the rats to eat, getting sold on the street todirty men, things to the degree only the grotesque mind could imagine such(prenominal) ahorror.   & nbsp  But when Wolfgang was really menacing or his dad was drunk he would tellthe story of the kid in the insistence. The kid in the closet story scared Wolfgangso much he wouldnt dare get near one.      The night had fallen and the dealers came out just after dusk, so Wolfgang go his toys from the corner and walked up the apartment stairs. As his littletwelve year old legs climbed the steps, he had to pass the bums that lay cold onthe steps with their bottles of liquor. erst to the top of the staircase hepassed a recent dealer, and headed toward his home.         As Wolfgang reached to the door it swung open nearly swiping off his arm.What the hell do you think your doing out this late? It was his father, againin a drunken state. Get  your ass in here he grabbed Wolfgang by the ear andpulled in him.         You know what use to proceed to me when I was a kid? he asked.   &nbs p Not the closet, please no. Wolfgang pleaded with him. He didnt want tohear it one more time, or not ever again.        Oh you want to hear about the kid in the closet? he took time to sayit with ease and in such a matter that it scared Wolfgang so much he began tobeg.     No, no, please, please dont, anything, whip me like the other boys,anything. He couldnt hold back the tears.      Wolfgangs crying only worsened the scene and his father picked him up by

The Closet :: Creative Writing Essays

The Closet      Wolfgang knew about his fathers past. It wasnt talked about much, butwhen it was, Wolfgangs mouth would perspire saliva and he would swallow it withfear. His past scared him, scared him so much one time while listening a smallpuddle began to form around his left leg.      His father had never hit him or anything. His friends, they all got thebelt, slap across the butt. Wolfgang tried to explain to them the stories, butthey all thought he had it easy. The stories consisted of a kid, a nondescriptive child. Wolfgang guessed it was supposed to be his pascal.  The storieswere of the very(prenominal) idea, of a kid being bad and getting punished for it. But theywerent your butt slapping punishments wish well all the other kids got. They werekids locked away in basements for the rats to eat, getting interchange on the street todirty men, things to the degree only the grotesque mind could imagine such ahorror.   &n bsp  But when Wolfgang was really menacing or his dad was drunk he would tellthe story of the kid in the military press. The kid in the closet story scared Wolfgangso much he wouldnt presume get near one.      The night had fallen and the dealers came out just after dusk, so Wolfgangmoved his toys from the corner and walked up the apartment stairs. As his littletwelve year old legs climbed the steps, he had to p scum bag the bums that lay cold onthe steps with their bottles of liquor. Once to the top of the staircase hepassed a late dealer, and headed toward his home.         As Wolfgang reached to the door it swung open nearly swiping off his arm.What the hell do you think your doing out this late? It was his father, againin a drunken state. Get  your ass in here he grabbed Wolfgang by the ear andpulled in him.         You know what use to happen to me when I was a kid? he asked.      Not the closet, revel no. Wolfgang pleaded with him. He didnt want tohear it one more time, or not ever again.        Oh you want to hear about the kid in the closet? he took time to sayit with ease and in such a matter that it scared Wolfgang so much he began tobeg.     No, no, please, please dont, anything, whip me like the other boys,anything. He couldnt hold back the tears.      Wolfgangs crying only worsened the scene and his father picked him up by

Monday, May 27, 2019

Factors That Affects the Behavior of Students

CHAPTER I THE PROBLEM AND ITS SETTING INTRODUCTION This research paper is all about the factors that affect the mien of postgraduate school scholarly persons in dealing with separate people. The researcher chose this kind of worry to be awargon of the distinctive demeanor of her fellow schoolmates, classmates, batch mates, and so on The researcher conducted this fill to know the effective implications for the airs. Behaviorism,amovementinpsychological science that advocates the use of strict experimental procedures to larn observ subject demeanor n relation to the environment.The sortistic view of psychology has its roots in the writings of the British associationist philosophers as well as in the Ameri net functionalist school of psychology and the Darwinian theory of evolution, both of which emphasize the way that individuals adapt and adjust to the environment. These bothers disrupt relations with peers and adults and interfere with schooling. Childrenandadolescents who yield conduct disorders typically experience problems that argon markedly different from the behavior of students of similar age and cultural background.Studentswithbehavior disorders may exhibit any of a wide variety of problems. Behaviordisorders resolving power from many causes, including biological, familial, and environmental factors. Treatmentof wound up or behavioral disorders has provoked controversy. Statement of the Problem This study probed on investigate the factors that affect the behavior of high school students in dealing with different people in Maryhill College as perceived by the selected third year students during the school year 2012-2013.Specifically, the study seek to answer the spare-time activity questions 1. Which factor affects the behavior of teenagers most? 2. What atomic number 18 the ways of interacting with other people by the students with behavioral disorders? 3. What are the implications that may prevent this behavior to cash in wizs ch ips worst? 4. What are the effects of being bullied on the teenagers behavior? Significance of the Study The study about factors that affect the behavior of high school students in dealing with other people is considered important for the students, teachers, parents, and administrators.In this study, we provide be able to discover distinct reasons or causes of the unusual behavior of a student. If we will be able to discover the causes of this behavior or some possible treatments and implications, we can prevent it from being worse. This study will usefulness the parents by knowing the right way of parenting and raising their children with this kind of problem behavior and the teachers by being aware on how to properly educate their students who have been dealing with this kind of problem behavior. This study will also benefit the researcher and the depicted object teacher in the fund of knowledge.Scope and Delimitation This investigation is conducted to run across the factors that affect the behavior of high school students in dealing with other people. The respondents will be from the selected high school students of Maryhill Collge. It may also be from other fields if needed. This study will be conducted for the school year 2012-2013. Definition of Terms Behaviorism-a movement in psychology that advocates the use of strict experiment procedures to study observable behavior in relation to the environment.Behavior-the way in which a someone, organism, or conclave responds to a particular set of conditions Radical Behaviorism -basic behavioristic psychology Peers-somebody who is the equal of somebody else in age or social class Nurture-people are influenced by genes Genes-the basic unit capable of transmitting characteristics from one multiplication to the next Chapter II REVIEW OF RELATED LITERATURE AND STUDIES This Chapter will present studies and literature that will give light to the researchers problem and will help her arrive in the analysis and interpretation of the findings. Related LiteratureThe social behavior and attitudes of a child, even as he grows older and comes in touch with more and more people outside the home, are reflections of patterns prevalent in the childs home. Habit is a lasting readiness and facility, born of oftentimes repeated acts for acting in a certain manner. Habits are acquiring inclinations towards something to be done. The word habit-forming that we use to refer to certain experiences shows how easy to curb or alter. It acquires a strong willed person to correct a habit successfully inside a limited period of time.Habits are acquired. Once acquired, they become very difficult to alter. They are therefore relatively permanent. Acquiring a habit is like starting a pathway across a lawn. Habits are not formed in an instant. They result from constantly repeated actions. After they are formed, they do not vanish instantly. It would acquire a tremendous safari to change a habit. Once family ba ckground characteristics were controlled, classroom effects such as childrens overall behavior were analyzed, as were cross-level interactions between classroom and family effects.The results revealed that good behavior in the classroom and adequacy of classroom supplies were the most consistent predictors of improvement in childrens self-control and behavior. Furthermore, cross-level interactions suggested that good behavior in the classroom and supplies can climb resiliency by allowing children to overcome certain deficits at home. Implications for further research and educational policy are discussed. These two forms of behavior are related to quarreling. This may consist of calling others nicknames that arouse their anger or putting emphasis on their physical or mental weaknesses.In bullying, the attacker attempts to inflict physical discommode on others because of the pleasure he derives from watching their discomfort and their attempts to retaliate. Older children usually en gage in these two forms of behavior. Peer pressure is associated in adolescents of all heathenish and racial backgrounds with at-risk behaviors such as cigarette smoking, truancy, drug use, sexual activity, fighting, shoplifting, and daredevil stunts. Again, peer group determine and attitudes influence more strongly than do family values the level of teenage alcohol use.The more accepting peers are of risky behavior, and the more they participate in that behavior, the more probable a person is to do the same thing. Culture and lifestyle strongly affect behavior for the outstandingly obvious reason that they are behavior. Ones lifestyle is a collection of behaviors and habits that one perpetuates. Ones nuance is the setting in which one enacts those behaviors and habits which make up ones lifestyle and, due to the nature of setting, culture will, of necessity, affect ones lifestyle and, by connection, behavior.All children engage in lousy behavior every now and then but some chi ldren exhibit highly challenging behavior that are consistently inappropriate for their age. Often those children do not simply exhibit a behavioral problem, but have an underlying behavior disorder. While there are many behavioral disorders that may e diagnosed in children, three of the most common include Oppositional Defiant Disorder (ODD), Conduct Disorder (CD) & Attention Deficit Hyperactivity Disorder (ADHD). Social evolution means the attaining of maturity in the social relationships.It is the process of cultivation to conform to group standards, mores and traditions and becoming imbued with a sense of oneness, intercommunications, and cooperation. It was applied to a grouping indoors the social sciences generally understood to encompass anthropology, sociology, and psychology, except for certain nonbehavioral or nonscientific aspects of other social and biological sciences, such as biology, economics, history, geography, law, psychiatry and political science. The goal of behavioral science is to establish generalizations about human behavior that can be supported by empirical evidence.The study of group behavior has a long tradition among social scientists in various disciplines it does not confine itself to any one of the recognized social sciences alone. The management field has been among those very kindle in studying group behavior, particularly in the Philippines where people even in the work setting have displayed strong groupy tendencies as sh testify in their practices of tayo-tayo(we syndrome), dispassionate interpersonal relationships and pagsasamahan(togetherness). Distinction is made between human acts and acts of man. The human acts are those actions which man performs knowingly, freely and voluntarily.These actions are the result of conscious knowledge and are subject to the control of the will. We will refer to those action as deliberate, intentional, or voluntarily. The acts of man are those actions which happen in man. They are i nstinctive and are not within the control of the will. Such actions are the biological and physiological movements in man such as, metabolism, respiration, fear, anger, love & jealousy. Human behavior consists of any act of an individual person that reflects his thoughts feeling, emotions, and sentiments and in general, his state or condition.These may be conscious or unconscious activities that are predicted on his needs, values, motivations and aspirations. The art of human behavior is an old as the relationship between and among individuals and groups. Behavior modification is based on the premise that behavior is controlled by the nature of its consequences. The likehood that behaviors will be repeated increases when it is accompanied by favorable consequences. Absence of any significant consequences leads to instinction of behavior.Thus, in order to obtain the desired behaviors over the long term, these must be accompanied. Related Studies According to Watsons theory, all compl ex forms of behavior emotions, habits, and such are seen as composed of simple muscular and glandular elements that can be observed and measured. He claimed that emotional reactions are learned in much the same way as other skills. Based on Sk inside(a)s theory, known as report behaviorism, is similar to Watsons view that psychology is the study of observable behavior of individuals interacting with their environment.Skinner, however, disagrees with Watsons position that inner processes, such as feelings, should be excluded from the study. He maintains that these inner processes should be studied by the usual scientific methods, with particular emphasis on controlled experiments using individual animals and humans. His research with animals focusing on the kind of learning known as operant conditioning that occurs as a consequence of stimuli, demonstrates that complex behavior such as language and problem solving can be studied scientifically.He postulated a type of psychologic al conditioning known as reinforcement. According to Dr. Leticia Penano-Ho, The Bullies have a strong need to dominate instinctive and easily angered defiant and aggressive toward adults prefer TV shows, music, music and reading materials with violent themes may be involved in gangs or anti-social group on the fringe of peer acceptance have had negative parenting and have failed to bond with their caregivers leading to feeling of alienation have little or no supervision and often victims of abuse in home.The Bullied are cautious, sensitive, quiet, withdrawn, and shy, anxious, insecure, unhappy and have low self esteem are depressed and engage in dangerous ideation do not have a single good friend and can relate better to adults than to peers and very often have real or perceived disabilities. Chapter III METHODOLOGY Research Design The research study used the descriptive method of research. This was said to be descriptive because it described the factors that affects the behavior of the teenagers. Through the kind of method, the researcher would be able to describe the factors that affect the behavior of teenager. Sources of DataThe respondents of this research were the 10 selected high school students of Maryhill College Lucena City. The said respondents were chosen because they were the one who experienced the changes that were happening around them that usually affect their behavior. Instrumentation The researcher used the questionnaire as the source of information for the study. Though the questionnaire, the researcher would be able to determine the factor that affects the behavior of teenagers at the recent time. The questionnaires were distributed to after it was explained to them that the said questionnaire would be retrieved after two days.Data Gathering Procedure The researcher gathered info through the use of the questionnaire. These questionnaires were distributed to the 40 selected high school students of Maryhill College. And aside from the que stionnaire, book and internet website were also used by the researcher as a supplementary for this research study. Through this questionnaire and the denotation used, the researcher was able to determine the problem which is the factors that affects the behavior of the teenagers. This research study would also serve as a reference for those people who are curious about the factors that affect the behavior of an individual.Data Analysis Plan To ensure systematic and objective presentation, analysis, and interpretation of research data, the following statistical tools and techniques will be applied frequency count, percentage and weighted mean. Frequency Count and section. These descriptive measures will be used in presenting the profile of the respondents. Percentage will be computed by the following formula P=FN100 Where P=percentage F=frequency N=total number of cases Weighted Mean. This descriptive measure will be employed in determining the receptions of the respondents. The formula to be applied is WM=sumofWFNWhere WM=weighted mean W=weight of a response F=frequency of a response N=total number of cases Chapter 4 ANALYSIS, PRESENTATION, AND INTERPRETATION OF DATA Gender of the respondents Age of the respondents manikin 1 Parents side of the Respondents emblem 1 shows that 28 or 70% have answered together as their parents status, 6 or 15% have answered that their parents is an Overseas Filipino Worker, 3 or 7. 5% answered that their parents were separated. Figure 2 Figure 2 shows that 33 or 82. 5% of the respondents answered that they are not a bully while 7 or 17. 5% of the respondents answered that they are a bully.Figure 3 Figure 3 shows that 22 or 55% of the respondents are experiencing being bullied while 18 or 45% answered that they havent experienced being bullied. Figure 4 Problem Behavior occur in when needed to perform a task Figure 4 shows that 33 or 82. 5% of them answered that the problem behavior only occur sometimes when needed to perf orm a task, 4 or 10% of the 40 respondents answered never, and 3 or 7. 5% answered always. Figure 5 Do their friends leave them alone? Figure 5 shows that 23 or 57. 5% of the respondents answered never in the question of Do their friends leave them alone? 12 or 30% answered sometimes while 5 or 12. 5% answered always. Figure 6 Do their classmates verbally respond or laugh at them? Figure 6 shows that 21 or 52. 5% of the 40 respondents answered sometimes in a presumptuousness question do their classmates verbally respond or laugh at them? , 14 or 35% answered never, and 5 or 12. 5% answered always. Figure 7 Problem behavior more likely occur following a conflict outside the classroom. Figure 7 shows that 27 or 67. 5% answered that the problem behavior occur in a conflict outside the classroom only sometimes, 8 or 20% answered never, 5 or 12. % answered always. Figure 8 Problem behavior occur to get others attention? Figure 8 shows that 20 or 50% answered sometimes, 18 or 45% answere d never, and 2 or 5% answered always in the question that their problem behavior occur to get others attention. Figure 9 Problem behavior occurs in the forepart of specific peers. Figure 9 shows how often the problem behavior occurs in the presence of specific peers. 26 or 65% answered sometimes, 10 or 25% answered never, and 4 or 10% answered always. Figure 10 Problem behavior marks when peers stop interacting with the student.Figure 10 shows how often the problem behavior stops when peers stop interacting with the student. 27 or 67. 5% answered sometimes, 11 or 27. 5% answered never, and 2 or 5% answered always. Figure 11 Problem behavior occurs during specific academic activities. Figure 11 shows how often the problem behavior occurs during specific academic activities. Of the 40 respondents, 22 or 55. 5% answered sometimes, 13 or 32. 5% answered never, and 12. 5% answered always. Figure 12 Factors that affects the behavior 1 2 3 4 5 Over-all Ranking F % F % F % F % F % Schoo l Influences 5 12. 7 17. 5 10 25 14 35 4 10 4 Community 2 5 6 15 4 10 12 30 16 40 5 Peers 16 40 10 25 5 12. 5 5 12. 5 4 10 1 Family 9 22. 5 14 35 7 17. 5 4 10 6 15 2 Attitude 7 17. 5 7 17. 5 14 30 5 12. 5 7 17. 5 3 Figure 12 shows that 16 or 40% of the respondents answered peers as the number 1 in the factors the affects the behavior most, second is the family, third is the attitude, fourth is the school influences, and lastly, community influences. Chapter 5SUMMARY, CONCLUSIONS AND RECOMMENDATIONS This chapter deals with the summary, findings, conclusions and recommendations of the study. The data gathered were summarized and presented in this chapter. Summary This study was conducted for the purpose of determining the factors that affects the behavior of the high school students in Maryhill College. The descriptive method of research was utilized and the normative survey technique was used for gathering data. The questionnaire served as the instrument for collecting data. Selec ted high school students were the respondents. The inquiry was conducted during the school year 2012-2013. 1.Which factor affects the behavior of teenagers most? 2. How do the students with behavioral disorders interact with other people? 3. What are the implications that may prevent this behavior to become worst? 4. Does being bullied affects the behavior of the teenager? Findings After gathering the data and applying the necessary methods and statistical treatment, the following findings were revealed 1. Based on the findings, among the five factors, peers ranks number 1, second is the family, third is the attitude, fourth is the school influences, and lastly, community influences. 2. They interact with other people in their own distinct ways.Some interacts just like anybody and some interacts just to get somebodys attention. 3. Based on the findings, most of the teenagers are very much affected with their peers. Thus, the disciplinarian, the parents, or the student itself must he lp themselves by preventing this problem behavior and to be motivated to become a better person. 4. Yes. Being bullied affects the behavior teenager. Being tolerated, facing in different criticisms, negative vibes, and being bullied affect the behavior of the teenagers a lot because most of them are losing their self-esteem and confidence. Thus, the teenager is affected by this.Conclusions The researcher reason that 1. Peers affect the behavior of teenagers most. 2. The teenager who has this problem behavior interacts with other people defiantly. 3. Proper parenthood is the best implementations to prevent this behavior to become worst. 4. Being bullied by a bully affects the behavior of the teenager a lot. Recommendations The researcher would like to recommend the following To the parents 1. Proper parenthood is advised. 2. Parent-children communication is a must. To the teachers, 1. Have the proper way of educating students by trying to understand its deficiency.To the students, 1. Be aware of your peers. They may affect your behavior. 2. Dont let anybody to let you down. 3. Build your own confidence. BIBLIOGRAPHY sacred scripture Custodia A. Sanchez, Paz F. Abad, and Loreto U. Jao, General Psychology Fourth Edition. (ManilaRex track recordstore, Inc. , 2002)p. 33 RufinaSiruno and Edgardo Siruno. Child Growth and Development. (Manila Rex Book Store, 1988),p. 94 Ramon Agapay, Ethnics and the Filipino (Mandaluyong, Manila discipline Book Store, Inc. ,1991) p. 25-26 Rufina Siruno and Edgardo Siruno. Child Growth and Development. (Manila Rex Book Store, 1988),p. 4 Encyclopedia Americana, (USA Grolier Incorporated) vol. 25, p. 131 Conception RodilMartines and Galileo Fule, Management of Human Behavior in Organizations. (Diliman Quezon City National Book Store, 1993), p. 67 Ramon B. Agapay, Ethics and the Filipino (Mandaluyong Manila National Book Store, Inc. , 1991) p. 11 Conception R. Martines, Management of Human Behavior in Organizations. (Diliman Quezon Cit y National Book Store, 1993), p. 17 Electronic Devices Bijou, Sidney W. Behaviorism. Microsoft Encarta 2009 DVD. Redmond, WA Microsoft Corporation, 2008. Lloyd, John Wills. culture of Students with Behavior Disorders. Microsoft Encarta 2009 DVD. Redmond, WA Microsoft Corporation, 2008. http//www. eric. ed. gov/ERICWebPortal/custom/portlets/recordDetails/detailmini. jsp? _nfpb=tr Personal author, compiler, or editor name(s) click on any author to run a new search on that name. Thomson Gale. World of Health. http//www. bookrags. com/research/peer-pressure-woh/. 2005 Lyman Stone. How much does culture and lifestyle affect behavior?. http//www. helium. com/items/493732-how-much-does-culture-and-lifestyle-affect-behavior, 2002-2009 http//www. kidsdevelopment. co. k/BehaviouralDisordersChildren. html,2000-2009 Leticia Penano-Ho, The bluster and the Bullied, Manila Bulletin, 17 March 2008. APPENDICES APPENDIX A earn of Transmittal for Gathering Data Maryhill College Basic Education Depa rtment Lucena City SY 2012-2013 March 8, 2013 Dear Respondents, The undersigned is conducting a study on Factors Affecting the Behavior of Students in Dealing with Other People. I have constructed questionnaire to gather information that will help to answer the problems. You have to answer truthfully the given questions so that I will have reliable data to prove my research.Your anonymity and the information you will give will be treated with confidentiality. Thank you very much for kind response to my request. Sincerely yours, Christian KING Z. Dimaculangan Researcher APPENDIX B Questionnaire GENERAL DIRECTIONS divert accomplish this questionnaire very carefully and honestly. Please rest assured that any information that you supply will be treated with the greatest confidentiality. AGE____ GENDER ____ DIRECTIONS Please check the best answer. 1) Parents Status ___ Together ___ Separated ___ OFW father or mother ___ Both OFW ___ Others please specify ) Do you have friends? ___ Yes _ __ None 3) Are you a Bully? ___ Yes ___ No 4) Have you experienced being bullied? ___ Yes ___ No DIRECTIONS Keep in mind a typical episode of the problem behavior, check the best answer. 1) Does your problem in behavior occur and persist when it is needed to perform a task? ____ Always ____ Sometimes ____ neer 2) During a conflict with peers or if you are engaged in the problem behavior do your friends leave you alone? ____ Always ____ Sometimes ____ never 3) When the problem in behavior occurs, do your classmates verbally respond or laugh at you? ___ Always ____ Sometimes ____ Never 4) Is your problem in behavior more likely to occur following a conflict outside the classroom? ____ Always ____ Sometimes ____ Never 5) Does your problem in behavior occur to get others attention? ____ Always ____ Sometimes ____ Never 6) Does your problem in behavior occur in the presence of specific peers? ____ Always ____ Sometimes ____ Never 7) Does the problem in behavior stop when peers stop inte racting with the student? ____ Always ____ Sometimes ____ Never 8) Does your problem in behavior occur during specific academic activities? ____ Always ___ Sometimes ____ Never Rate the following factors from 1-5 that affect your behavior most. Write the number at left side of the word. And use 1 as the factor that affect your behavior most and 5 as the factors which affects your behavior less _____School _____ Community influences _____ Peers _____ Family _____ Attitudes THANK YOU APPENDIX C Talligram PARENTS STATUS Together Separated OFW Others IIIII-IIIII-IIIII-IIIII-IIIII-III III IIIII-I III tot up 28 3 6 3 ARE YOU A BULLY? Yes No IIIII-II IIIII-IIIII-IIIII-IIIII-IIIII-IIIII-III hit 7 33 EXPERIENCED BEING BULLIED? Yes No IIIII-IIIII-IIIII-IIIII-II IIIII-IIIII-IIIII-III center 22 18 Problem Behavior occur in when needed to perform a task Always Sometimes Never III IIIII-IIIII-IIIII-IIIII-IIIII-IIIII-III IIII Total 3 33 4 Do their friends leave them alone? Always Sometime s Never IIIII- IIIII-IIIII-II IIIII-IIIII-IIIII-IIIII-III Total 5 12 23 Do their classmates verbally respond or laugh at them? Always Sometimes Never IIIII- IIIII-IIIII-IIIII-IIIII-I IIIII-IIIII-IIII Total 5 21 14 Problem behavior more likely occur following a conflict outside the classroom? Always Sometimes Never IIIII- IIIII-IIIII-IIIII-IIIII-IIIII-II IIIII-III Total 5 27 8 Problem behavior occur to get others attention? Always Sometimes Never II IIIII-IIIII-IIIII-IIIII- IIIII-IIIII-IIIII-III Total 2 20 18 Problem behavior occurs in the presence of specific peers. Always Sometimes Never IIII IIIII-IIIII-IIIII-IIIII-IIIII-I IIIII-IIIII- Total 4 26 10 Problem behavior stops when peers stop interacting with the student. Always Sometimes Never II IIIII-IIIII-IIIII-IIIII-IIIII-II IIIII-IIIII-I Total 2 27 11Problem behavior occurs during specific academic activities. Always Sometimes Never IIIII- IIIII-IIIII- IIIII-IIIII-II IIIII-IIIII-III Total 5 22 13 Factors that affects the behavior 1 2 3 4 5 Over-all Ranking School Influences IIIII- IIIII-II IIIII- IIIII- IIIII- IIIII- IIII IIII 4 5 7 10 14 4 Community II IIIII-I IIII IIIII- IIIII-II IIIII- IIIII- IIIII-I 5 2 6 4 12 16 Peers IIIII- IIIII- IIIII-I IIIII- IIIII- IIIII- IIIII- IIII 1 16 10 5 5 4 Family IIIII- IIII IIIII- IIIII- IIII IIIII-II IIII IIIII-I 2 9 14 7 4 6 Attitude IIIII-II IIIII-II IIIII- IIIII- IIII IIIII- IIIII-II 3 7 7 14 5 7 CURICULUM VITAE Name Christian king Z. Dimaculangan Nickname King Birth date November 17, 1997 Age 15 years old Birthplace Lucena City Address 10 Bolovia St. Better Living Subd. ,Isabang, LucenaCity amour Number 0933-214-5217 FatherDennis Dimaculangan Occupation Store Manager Mother ChonaDimaculangan Occupation Medical Secretary Educational Background St. Gerard Inc. (Preparatory) Maryhill College (Elementary-Present) 2004-Present Organizations Youth for Christ Habitat for creation

Sunday, May 26, 2019

The Application Of Constructivist Theory Education Essay

Following the passage of the No Child Left Behind Act of 2001 ( NCLB ) and the Persons with Disabilities Education Improvement Act of 2004 ( IDEIA ) , pedagogues could no longer except believe about implementing investigate- ground bidding schemes. These Torahs clearly mandated practicians essentialiness utilize theory and explore to supply railway yard that science methods lead to improved educational results ( Slocum, Spencer, & A Detrich, 2012 ) . Initially rooted in the health c be professions, evidence-based kind ( EBP ) has been adopted by m any(prenominal) professions to heighten the practician s ability to be a protagonist of research, demo determinations, and turn to the research-to-practice spread ( Biesta, 2010 ) .A long battle in many subjects continues to be related to the disparity among the methodological analysiss back up in research and what is implemented in existent pattern ( Gall, Gall, & A Borg, 2007 ) . This on-going division between practicians and research workers, each chip shot heavy as theoreticians and policy-makers, has been recognized, nevertheless, despite the increasing heart and soul of research being done, small has been compassed towards happening declaration. Researchers assert the sequels of probes are non comfortably understood on the fortune of the practician ( Spencer, Detrich, & A Slocum, 2012 ) . In contrast, practicians appear to believe the research may non be applicable or existent universe to their field. In add-on, the consequences of research may non be pronto addressable in pattern related diaries ( Torres, Farley, & A Cooke, 2012 ) .EBP in control and other subjects has been met with the inquiry of whether there is truly a new demeanor of practising or exclusively another manner of picturing what has ever been considered standard process. In seeking to contract the research pattern spread in healthcare professions, the engagement of EBP is a direct result for a call for client s afety. This could use every bit good to instruction related to bettering scholar results ( Spencer et al. , 2012 ) .In healthcare professions, the Institute of Medicine ( IOM, 2011 ) , has described EBP as a decision- do procedure, incorporating the best research stomach with clinical expertness. For the practician, this should affect turn uping superior external grounds to resolve inquiries. Unfortunately, the huge bulk of practicians rely chiefly on their more experient co-workers for way or go on on the same pattern way because that is the manner it has ever been done ( Benner, Sutphen, Leonard, & A Day, 2010 Langer & A Langer, 2009 ) . Either of these methods may take to inaccuracies when non supported by research based grounds and most likely consequence in hapless results ( Langer & A Langer, 2009 ) .If the outlook is practicians are to do determinations based on grounds, so the grounds must be relevant, of high quality, applicable, and readily available ( Spencer et al. , 2012 ) . Although the measure of instruction related research has increased since NCLB was enacted, there are few surveies which incorporate precise design processes, such as randomized controlled tests. As a consequence, many practicians find small choice grounds to back up their determination devising ( Butler & A Schnellert, 2010 ) .As the EBP motion continues, practicians, research workers, and policymakers are being encouraged to go occupied and gather ( Spencer et al. , 2012 ) . Research workers need to seek pedagogue parts in order to turn to pattern related issues. In add-on, supplying consequences of research to practicians in a manner that is clearly understood, more easy accessible, and promote serviceability would lend to contracting the research pattern spread ( Butler & A Schnellert, 2008 ) . The instruction execution of resources, such as What Works Clearinghouse ( WWW, 2002 ) , enables practicians, research workers, and policymakers to link. WWW provides stric tly designed research for EBP determinations and intervention intercessions. with the habit of these sites, the practician is able to happen information rapidly without holding to seek through with(predicate) big databases.The execution of EBP in the educational sphere is non optional. The belles-lettres indicates there is non a deficiency of grounds, but instead a deficiency of execution ( Spencer et al. , 2012 ) . With the research pattern spread averaging 17 old ages, practicians and research workers must travel the grounds into action ( Spencer et al. , 2012 ) . At the higher instruction degree, instructors must pattern the importance of theory, grounds, and research to their pupils. Many pupils do non understand theory and merely like practicians, find it unexpressed to border for many of the same grounds ( Slocum et al. , 2012 ) . If EBP is to be to the full implemented and the research pattern spread reduced, non merely must practicians and research workers work unneuro tic, practicians and the practicians of the hereafter must work to understand, use, and visualise the benefits of research.Constructivist TheoryConstructivist attacks to larning hold traditionally been underlined in higher instruction and are soon considered to be the most normally accepted metaphysical sum up by pedagogues ( Hoic-Bozic, Mornar, & A Boticki, 2009 Hussain, 2012 ) . Learning is viewed as an active procedure in which old cognition is believed to be foundational ( Holly, Legg, Mueller, & A Adelman, 2008 Makgato, 2012 ) . The implicit in rule of constructivism is that the scholar is considered a complete person at a societal, cognitive, and affectional degree, which is pattern to enrich and intensify the erudition procedure ( Hrastinski, 2009 Ke, 2010 ) .The growing of online and blend class work continues to be important with the bulk of enrolled pupils being of the grownup population ( Allen & A Seaman, 2011 ) . Within distance instruction encyclopaedism, m uch research has been influenced by constructivist and societal acquisition theories ( Hrastinski, 2009 Legg, Adelman, Mueller, & A Levitt, 2009 Makgato, 2012 ) . Despite the volume of research related to online acquisition, there has non been an grownup larning theory, which educators can or leave alone subscribe to, to drive pattern and target farther research ( Minter, 2011 Shea & A Bidjerano, 2010 ) .The six most ideal features which contribute to successful online acquisition are discussed in the literature ( Cercone, 2008 ) . These properties are a strong sexual intercourseship between the pupil and the facilitator/instructor, an engaging and collaborative student-to-student connexion, the necessity of contemplation on the portion of the pupil in order to associate new cognition with foundational experience, a sense of community, the application of larning to the real-world and motive on the portion of the scholar ( Boling, Hough, Krinsky, Saleem, & A Stevens, 2012 Jackson, Jones, & A Rodriguez, 2010 Pelz, 2010 ) . Although all of these features are of import, the edifice of community is considered the overcritical constituent ( post, 2011 Palloff & A Pratt, 2011 ) . The success of developing, implementing, and keeping community really frequently leads to the other properties being effectual every bit good ( Garrison, 2011 Ruey, 2010 ) .Research related to pupil acquisition and the development of community indicates a positive relationship ( Boling et al. , 2012 Hussain, 2012 ) . A survey based on measure pupils sing their experiences within an online community and class public presentation indicated 85 % found the community experience to be positive, which enhanced their acquisition ( Vesely, Bloom, & A Sherlock, 2007 ) . Two extra surveies that were focused on perceptual experiences and attitudes of on-line pupils showed a important connexion between scholar satisfaction, pupil interaction, and community and cognition acquisition ( Liu, Magjuka, Bonk, & A Lee, 2007 Sadera, Robertson, Song, & A Midon, 2009 ) . Although the research related to online community development is converting, those in distance instruction contend that in order to achieve deep acquisition, accessing electrical capacity online and learner interaction is non sufficient ( Garrison, 2009 Ke & A Xie, 2009 ) .The accent must be about developing quality larning results ( Ke & A Xie, 2009 ) . It is believed the best attack to carry throughing this is through the design of collaborative extremely engaged acquisition communities ( Garrison, 2009 Shea & A Bidjerano, 2010 ) . Although people glean intending from personal contemplation and critical thought, the duologue which takes topographic point in mathematical groups of scholars is what creates cognition ( Garrison, Anderson, & A Archer, 2010 Garrison, 2011 ) .Online acquisition in the twentieth century was chiefly focused on bridging the physical sweep for those pupils who had re stricted entree to instruction ( Garrison 2009 ) . The focal point is now switching to issues related to acquirement and larning online, engineering, and bettering the anytime-anywhere agencies of interaction. Although these are of import issues, unluckily, they remain geared to the independent pupil instead than to the whole of a community of scholars ( Akyol, Garrison, & A Ozden, 2009 ) .Over the last decennary there have been many theoretical parts to the online acquisition subject. Each has reflected patterned advance towards bettering the instruction and acquisition rules ( Garrison, 2011 ) . The inquiry practicians and decision makers are faced with is whether the theories that have been developed antecedently, supply the foundation for locomotion on-line larning into the twenty-first century and will these theories support the immense alterations happening with current and future engineering ( Akyol & A Garrison, 2008 Shea & A Bidjerano, 2010 ) .Application of Constructi vist Theory The Community of Inquiry ModelThe pedagogical every bit good as technological developments are clearly altering the landscape of higher instruction and online acquisition appears to be at the head ( Akyol & A Garrison, 2008 Shea & A Bidjerano, 2010 ) . Administrators and module must acknowledge those pupils in the higher instruction system today require readying to last in a twenty-first century work force. circulating(prenominal) learning methodological analysiss no longer run into the demands of today s scholars and with the call for educational reform, redesign of larning experiences is indispensable. The following of import measure in traveling frontward is the finding of a theoretical fashion model to steer pattern and research in order to supply meaningful larning results every bit good as critical thought ( Garrison, 2011 Ke, 2010 Shea & A Bidjerano, 2010 ) .The Community of Inquiry ( CoI ) is a dynamic model built on constructivism and societal acquisitio n with theoretical foundations from Dewey, Vygotsky, and Bruner ( Garrison, Anderson, & A Archer, 2000, 2010 Garrison, 2009 Shea & A Bidjerano, 2010 ) . Developed by Garrison, Anderson, and Archer ( 2000 ) to back up online acquisition pattern and research, the focal point of this model is that successful online acquisition requires knowledge constructing based on the development of community ( Shea et al. , 2012 ) . Within higher instruction scenes, CoI assesses effectivity of online course of study by trio nucleus constituents ( a ) societal carriage, ( B ) cognitive heraldic bearing, and ( degree Celsius ) learning social movement ( Garrison, Anderson, & A Archer, 2010 ) . These three elements intersect with each other to add to the on-line educational experience as correspond in Figure 1.Garrison ( 2011 ) described presence as consciousness or a sense of being that is influenced by learner-facilitator and learner-learner interpersonal communications. Essential to every portion of life is the construct of community. Unfortunately, many are of the belief that larning in conventional on-line coursework is in isolation and hence the construct of community is thought of as major failing ( Garrison, 2009, 2011 ) .Over a decennary has passed since Garrison et Al. ( 2000 ) developed the CoI model. Research utilizing this theoretical account has been extended and appears to formalize the nucleus constituents of societal, cognitive, and learning presence ( Arbaugh, 2007, 2008 Kanuka, Rourke, & A Laflamme, 2007 Shea & A Bidjerano, 2010 ) . Significant, cross-institutional surveies have shown the stableness of the CoI theoretical account ( Arbaugh et al. , 2008 Shea & A Bidjerano, 2010 ) .The challenge for research workers wanting to utilize the CoI model has been the deficiency of a common instrument to operationalize the theoretical account in order to mensurate the three presences in an online scene ( Shea & A Bidjerano, 2009 Swan et al. , 2008 ) . In 2007, the CoI Questionnaire( CoIQ ) was developed and well-tried in a multiinstitutional survey ( Arbaugh et al. , 2008 Swan et al. , 2008 ) . This 34-question Likert study was administered to 287 online alumnus pupils with consequences back uping its usage as a valid instrument. Cronbach s alpha indicated 0.91 for societal presence, 0.95 for cognitive presence, and 0.94 for learning presence ( Arbaugh et al. , 2008 ) . The usage of the CoI study provides research workers with a consistent means to analyze the elements of CoI as related to instruction, and acquisition, every bit good as keeping in on-line instruction ( Garrison, 2011 ) .Bangert ( 2009 ) supported the cogency of the CoI study instrument by look intoing both undergraduate and graduate pupils ( N = 1173 ) in to the full on-line and blended categories. Analysis of study responses were consistent with the three CoI elements. Consequences of this survey indicated the study is an appropriate tool for pull offing the development and execution of on-line class work ( Bangert, 2009 ) .The constructs of societal presence. Social presence is defined as the degree in which the scholar feels connected to other members both socially and emotionally within an on-line scene ( Garrison, 2009, 2011 ) . The ability of scholars to place with each other online is by and large through the usage of asynchronous text. Although this method lacks any sense of gestural communicating and immediateness, both of which build societal presence, pedagogues are frequently challenged by this type of exchange ( Garrison, 2011 Shea & A Bidjerano, 2010 ) .Garrison and Arbaugh ( 2007 ) state that the usage of text is frequently more valuable in easing the accomplishment of critical thought. Once societal presence has been established, Akyol and Garrison ( 2008 ) noted cognitive presence is besides enhanced. In contrast to this research, nevertheless, Jahng, Nielsen, and Chan ( 2010 ) studied 12 online alumnus pupils, reaso ning that a lessened cognitive interaction occurred when societal communications were increased. This result indicated surplus clip related to class debuts may good be uneffective as a portion of community development ( Garrison, 2011 Shea, Hayes, & A Vickers, 2010 ) .Social presence has besides been linked to student perceived acquisition and concluding class classs ( Akyol & A Garrison, 2008 Caspi & A Blau, 2008 ) . Extra support for the credence of a theoretical account for on-line acquisition is related to keeping as abrasion rates are significantly higher than those of on-ground categories ( Boston et al. , 2009 Garrison, 2011 ) . A survey of undergraduate on-line pupils ( N = 28,877 ) utilizing the CoI study resulted with the indicant of a important relationship between pupil keeping and societal presence ( Boston et al. , 2009 ) .The constructs of cognitive presence. Cognitive presence describes the grade in which scholars construct cognition through take parting in cr itical reflective thought and interposition ( Garrison, 2009, 2011 ) . Considered an indispensable constituent of critical thought, cognitive presence is designed within a social-constructivism point of view ( Shea & A Garrison, 2008 ) . Cognitive presence has been operationalized through the Practical Inquiry ( PI ) theoretical account that involves four phases ( a ) the triping event, ( B ) geographical expedition, ( degree Celsius ) integrating, and ( vitamin D ) declaration ( Garrison, Anderson & A Archer, 2010 ) .The CoI model supposes that the scholar progresses through each stage of the PI enquiry as reflected in Figure 2 ( Garrison, 2007 ) . In add-on, this procedure requires enhanced learning presence and is often influenced by the societal presence of the group ( Garrison, Anderson, & A Archer, 2010 ) . Bai ( 2009 ) noted that many scholars do non clearly understand the necessity for prosecuting in and bring forthing grounds of critical thought in on-line treatment fo rums.A survey of on-line alumnus pupils in an educational engineering class comparing pupils in the autumn to those in spring was conducted by Bai ( 2009 ) . authorize pupils were provided with a rubric bespeaking the figure of needed stations, due day of the months, suggestions to include outside resources and how to entree forums while the spring group was given a usher utilizing the PI theoretical account with the four phases as classs, including features of each and the accent was on critical thought ( Bai, 2009 ) . Study consequences indicated more than half of the togss in both groups neer advanced further than the geographic expedition or brainstorming stage ( Bai, 2009 ) . Those pupils in the spring group, who had been provided the PI theoretical account posting usher, present higher degrees of interaction and critical thought as compared to those in the autumn group ( Bai, 2009 ) .Arbaugh ( 2007 ) noted cognitive presence is the most hard component for pedagogues to accom plish online. Studies indicated this construct appears to be more related with design, facilitation, and way in relation to learning presence ( Bai, 2009 Swan et al. , 2008 ) . The most of import demand in making cognitive presence relates to the facilitator who builds treatment, proctors discourse, and guides scholars to critically believe ( Garrison et al. , 2010 ) .The constructs of learning presence. The 3rd component of CoI is learning presence. The focal point of this construct is on instructional design, facilitation, and the communion and staging of content by the teacher ( Garrison, 2009 Garrison et al. , 2010 ) . Teaching presence is considered critical to the full procedure as it is seen as important in relation to class satisfaction, a feeling of community, and the perceptual experience of acquisition by the pupil ( Garrison, Anderson, & A Archer, 2010 ) . A clear apprehension of the kineticss related to the presences is needed if a collaborative CoI is to be created and sustained ( Akyol & A Garrison, 2008, Garrison, Anderson & A Archer, 2010 ) . In add-on, it must be noted that learning presence is an integrative construct, which brings cognitive and societal presences together ( Garrison et al. , 2010 ) .The function of the pedagogue in an on-line CoI encompasses three primary constituents ( a ) class instructional design and organisation, ( B ) facilitation of treatment, and ( degree Celsius ) direct instruction ( Nagel & A Kotze, 2010 ) . Teaching presence online is about keeping balance wherein the teacher ushers and theoretical accounts for the scholar ( Shea et al. , 2010 ) . Once pupils begin to take duty for their acquisition and collaborate every bit good as comprehend content, balance occurs ( Garrison, Anderson & A Archer, 2010 ) .Research clearly indicated learning presence influences the success and satisfaction of online scholars ( Arbaugh, 2008 Abdous & A Yen, 2010, Ke, 2010 ) . baker ( 2010 ) explored how educator pres ence and immediateness relates to student motive, knowledge, and affectional acquisition. Undergraduate and alumnus online pupils ( N = 699 ) were surveyed and consequences indicated a positive, but non a statistically important relationship between pupil motive, knowledge, and affectional acquisition, and pedagogue immediateness ( Baker, 2010 ) . Educator presence, nevertheless, was a important forecaster of these three features ( Baker, 2010 ) .CoI CritiqueOver the past 10 old ages a considerable sum of research has been accomplished specifically related to each of the single CoI elements ( Garrison, 2011 Garrison, Anderson, & A Archer, 2010 Lowenthal, Lowenthal, & A White, 2009 ) . More late, research workers have begun to utilize the full CoI model to steer online acquisition pattern and future research ( Lowenthal et al. , 2009 ) . Although reappraisal of research indicated the CoI model is valuable in analyzing online acquisition ( Garrison & A Arbaugh, 2007 Garrison, 20 11 ) , others contended there is small grounds the model provides meaningful larning experiences ( Rourke & A Kanuka, 2009 ) .Between 2000 and 2008, Rourke and Kanuka ( 2009 ) reviewed literature citing the CoI model. Actual class informations had been examined in merely 48 of the 252 diary articles found. Merely five articles had involved geographic expedition of pupil larning perceptual experiences, which had been reported as a measuring of pupil acquisition. This determination resulted in Rourke and Kanuka ( 2009 ) reasoning CoI research had failed to research the averment that the model comprised of societal, cognitive, and learning presences influenced larning results.Reacting to this reappraisal, Akyol et Al. ( 2009 ) emphasized the CoI was presented as a cognition edifice larning procedure theoretical account based on social-constructivism theory merely. Arbaugh ( 2008 ) noted CoI research indicated societal, cognitive, and learning presences are clearly related to student p erceptual experiences of larning. What remains in inquiry is whether there is a true association between meaningful acquisition and pupil s perceptual experiences of acquisition ( Rourke & A Kanuka, 2009 ) .In reexamining the literature, there are evident spreads between the CoI presences and larning results. Research has non validated deep acquisition as the unequivocal consequence of the on-line interactions between pupils, content, and facilitator/instructor. The research related to CoI lacks probe of the discrepancies that may be within academic subjects and the impact this may hold on the presences ( smith, Heindel, & A Torres-Ayala, 2008 ) . There is the possibility that much of the research reports merely on single classs instead than several classs and/or a plan. Lowenthal et Al. ( 2009 ) noted there was a strong possibility that differences existed due to the fact that pedagogues and scholars belong to distinctive pattern communities. Additionally, learner engagement in a community may be hard due to linguistic communication every bit good as literacy issues as many subjects have their ain linguistic communication, for illustration, medical specialty, nursing, and jurisprudence ( Smith et al. , 2008 ) .Recently, Carlon et Al. ( 2012 ) studied 330 undergraduate and alumnus pupils from subjects such as physical therapy ( n=32 ) , nursing ( n=274 ) , and healthcare direction ( n=24 ) utilizing the CoI Survey. across the subjects, consequences indicated there was no difference in learning presence nevertheless, there was a statistically important difference within nursing in the societal and cognitive presence as compared to the other subjects. This survey indicated support for the findings of Shea and Bidjerano s research ( 2009 ) .The design, development, and bringing of an on-line class can besides impact the three presences ( Lowenthal et al. , 2009 ) . Whether a class is developed by an teacher, a group of teachers, or an instructional interior decorator, it will impact presence every bit good as the type of scholar activities developed for the class ( Lowenthal et al. , 2009 ) . Lowenthal et Al. ( 2009 ) noted these issues are seldom considered in the design and development stages.A New Presence LearningShea, Hayes, and Vickers ( 2010 ) discovered that a significant sum of learning presence occurred outside the on-line treatment forum this came in the signifier of electronic mails, messages, and private pupil booklets which were non included in old surveies. The consequences indicated that although all efforts to enter instruction, societal, and cognitive presence online, there was a presence which could non be coded.Shea et Al. ( 2012 ) reviewed 56 surveies which had involved learner self-regulation elements. The research workers concluded on-line scholars were self-regulating to run into class ends and this did non suit within the current CoI theoretical account ( Shea et al. , 2012 ) . Because online acquisition requi res a great trade of autonomy on the portion of the scholar, Shea et Al. ( 2012 ) noted that this spread would necessitate to be addressed. The current CoI implies societal presence occurs in isolation and learning presence fails to take pupil parts into consideration. Shea et Al. ( 2012 ) recommended accounting for these failings by suggesting a revised theoretical account that would include parts from both the instructor and pupil every bit good as emphasize socio-cognitive acquisition ( Shea et al. , 2012 ) .DecisionThe CoI model is considered one of the rule theoretical accounts steering research in online higher instruction ( Shea et al. , 2010 ) . Concentrating on the development of the online community, learner cognition is noted as the consequence of collaborative attempt ( Garrison, Anderson, & A Archer, 2010 ) . Most of the research utilizing CoI has been limited to the survey of on-line treatments nevertheless, this is spread outing to scrutiny of full online and blend ed classs ( Garrison et al. , 2010 Shea et al. , 2012 ) . Although there are acknowledged failings in the CoI theoretical account, research workers continue to research this model with the end of developing a more wide theoretical account and look intoing full classs for the three presences at the same time ( Shea et al. , 2012 ) .The most recent published survey has linked the Quality Matters ( QM ) accomplice reappraisal plan with CoI ( Swan, Matthews, Bogle, Boles, & A Day, 2012 ) . Research workers used the QM and CoI models to redesign an on-line alumnus class associating design, execution, and learner results for the first clip ( Swan et al. , 2012 ) . Initial findings in this on-going probe indicated QM and CoI class alterations can be connected to improved acquisition results. Future probes will find if these two models will work in subjects other than instruction ( Swan et al. , 2012 ) .

Saturday, May 25, 2019

Light Armoured Vehicles

In the 1991 Gulf war, the US marine force employ Light Armoured Vehicles (LAV) for the first time. The spark advance of the Spear by Greg.J.Michael, is one much(prenominal) book, which tries to offend an insight into the use of LAVs in fighting, and the people who annihilated these vehicles. It looks at the purpose and efficiency of these vehicles. The breeding required to drive these vehicles, the capability of the commissioned officers, for the whole component to be practical and flexible.The much slower M-113 carriers were replaced by the eight wheeled LAVs, which were used for inspection, tracking the weapons course and emergency missions. The LAV can carry more than 6 people at a time which may include a chief, driver, gunner and four other scouts. The LAVs are fast and flexible but not at all heavy, and they can also manage a speed of more than 60mph. The LAV is a compact vehicle and it can be airlifted to any spot. The newly designed infrared sight-equipped LAVs are also designed in such a manner that they can be operated even during the nights.The LAVs experience in the athletic field will control the upcoming use of the armoured vehicles in the US military. The LAV-25 which was used in the Gulf war, gave a very good service to the US military. The LAVs come in different versions and the people driving them can be satisfied that the tyres are also made in such a material that even if they become flat, the vehicle keeps moving. Improvement in technology and access to better resources helped design the LAVs, which are able to give such good quality of service and experience in war.ReferencesFrank Lopez, Tip of the Spear, Retrieved 22 October 2007, http//www.geocities.com/pmcmssr/lav.html

Friday, May 24, 2019

‘Happy Birthday, 1951’ by Kurt Vonnegut Essay

Happy Birthday, 1951 is a short stage written by Kurt Vonnegut. The storey takes place in Dresden in Germany. The report is essentially about an hoar man that constantly tries to teach a six year gray male child, how he believe the world should be like. The title Happy Birthday, 1951 refers to 24 October 1951 where the U. S. President Harry Truman decl bes that the war with Germany is officially over. That also elucidate why the soldiers are go forth the city. During the World War II, Dresden was bombarded by British and American aircraft and the whole city was completely destroyed. That explains why the old man and the boy live in the ruins in Dresden. At that time plurality cant live in the city without documents, since the boy doesnt have documents the old man asks him when he wants his natal day to be, the boy answers that he wants it to be tomorrow.The old man decides to give him a memor fit present for birthday, as a birthday present he decides that they are going to a peaceful place without war. At his birthday they go to the forest, while they are trying to find a place to sit, the boy utterly sees a rusted tank, the tank gets the boys interest ,and he asks the old man if he can go to it. The old man refuses and past they go deeper into the forest. Eventually they find an exceptional place to sit, and they lay down for a nap. In a while after the old man wakes up alone, the boy isnt there. The old man panics. In the end the old man finds the boy who was in the tank playing soldier.The main characters in this layer are the old man and the boy. The old man feels guilty because he hasnt been a good father for the boy, he expresses that several times in the story for example in I havent been a good father You are supposed to get presents. (7. 30 32). Even belief the old man isnt the parent to the child, he still undertakes the responsibility for not giving him a birthday. The old man hates the war and everything that has something to do with it . each time the boy mentions something thats related to the war, the old man gets flurry and panicky. This is also illustrated in this quote. He cut the sentence short You shouldnt be thinking about. (9. 85 87)The old man compares the war with chaos and misery. Its not directly written but its seen between the story lines. The old man is traumatized by thewar. He compares the forest with Eden, and he describes the forest idyllic, this is obvious in this quote. There And what do you think of this? Eden You can have it.The story indicates that the old man has experienced a various war through his life. Its not directly written but its seen through the story lines. I can remember He cut the sentence short. This shows that He has experienced the war, and he also has a vast knowledge of soldiers, due to that the readers can assume that he may have been a soldier in the past. They boy doesnt have an identity, since he was abandoned by his biologic mother and left in care of an old m an. Therefore the boy spends his time with the old man, unlike the old man the boy is fascinated by the war and soldiers. The boy has a difficult with understanding the problem with war and soldiers.He doesnt realize the beauty of the birthday present, because he finds the forest to be lonely and boring, Its very quit, Its lonely, I like better in the city, with the soldiers and-. The boy has also been studying the soldiers, Black and bolshy is the engineers Military police (9. 87-90). This quote clarifies his passion for soldiers, which also is characteristic for a boy in his age. The boy also respects the soldiers allot that is illustrated in this quote. The old man stepped To let him pass. (8. 77 79). Based on these evidences we can conclude that since the boy was raised in that environment, it has had an impact on his perception of soldiers and war.The story ends abruptly, the boy disappears and the old man finds him playing soldier in the tank. The author clarifies the whole storys message by letting it end like that. The frequent message is that no matter how hard you try to convince a child about how terrible war is, they will not be able to understand it in the same way as you, because it requires experience and interest.In the end of the story the old man gets upset, when he discovers that the boy is missing. He gets upset because he worries about him, he loves him and he also wants the best for him. Therefore the old man tries to be his lineament model. But the boy doesnt avow him as his role model. He looks up to the soldiers instead. In that way a conflict arises between them.It is extremely important to have a role model, a role model you feel comfortable with. Role models are important for us mentally, they guide us through life during our development. We look up to our role models for inspiration and we use this inspiration to know how we should behave.Most of us have a role model, some of us have more than one. For some people it is impor tant to have more than one role model, and for some it is not. The most important thing is to have your own role model and not feign other people and it doesnt matter how many role models you have. 1 . http//www.history.com/this-day-in-history/truman-declares-war-with-germany-officially-over 2 . http//militaryhistory.about.com/od/aerialcampaigns/p/World-War-Ii-Bombing-Of-Dresden.htm

Thursday, May 23, 2019

Discretionary family trust Essay

In the general life, wealth management is necessary on attaining a sustainable and a sought after level of living standard over some unrivaleds lifetime. Following this desire, individual psyches take various steps that ar aimed at ensuring the future prey of income on the effective utilization of the current levels of income and in making the necessary investments that will ensure the future flow of income. This can take an individual person perspective or as a family. This results into the formation trust funds. The trustee is the owner of the trust however there are other participants depending on the temper of the trust.The paper is meant to compare and contrast the role, obligation and duties of a trustee of a self managed superannuation fund and a arbitrary family trust. It takes an approach of describing the discretionary Family authority and the role of the trustee, and the from the identified roles, responsibilities and duties of a trustee, they are confronted with the roles, responsibilities and the duties of a trustee under the role, responsibility and duties of a trustee of a self managed superannuation fund on coming up with the possible similarities and differences.Discretionary family trust Discretionary family trust forms one of the common business body complex body parts that are adapted in Australia . The business structure is adapted with an aim of benefiting the family members. The benefits that accumulate in the family arise from the reason that, it enables the family members to share a assess burden. It also used as a step towards protect the family assets. It becomes significant in situations when a family holds assets that realize capital growth and the assets that generate income overtime.The discretionary family trust is comprised of the trustee, appointer, trust fund, and the beneficiaries. The trustee is the legal owner of the trust, the appointer it the person who is responsibility of hiring and firing the trustee, trust fund implies the assets, and the beneficiaries imply the persons who are likely to benefit from the trust. The appointer can be the trustee at the same time.The main objectives for taking the discretionary Family Trust as a business structure follows from its features the enable it to perform its expected tasks. Some of the features that are attributed to discretionary Family Trust include the following Discretionary family trust enables the family to avoid the family business from going bankruptcy and insolvency. Discretionary family trust is also attributed as being the most cost effective business structure to adapt following its low cost of maintaining and simplicity in operation.As a strategy, the business structure enables the transfer of income to the family members with a low tax place according to the Australian tax rates, which imply that the family is likely to reduce its tax burden following the reduced tax revenue that is paid by the family as a whole. This business st ructure is also used as a means of streaming income to the family members, that is , a given type of income can be streamed to one member of the family whereas the other types of will also be streamlined to the other members of the family.The Discretionary family Trust is estimated to be lasting for a time of up to lxxx years . Following the features of the discretionary Family Trust provided above, it can be perceived that a trustee has a responsibility of ensuring an improved welfare for all the family members that are included in the trust fund scheme. Therefore, he or she can be perceived as a custodian for the family property on ensuring rough-cut benefit to the family members. He or she is the custodian of the family business, which is certain to benefit the family in the long-run.There were amendments in all the family trust in Australia in 2002. The amendment introduced the Capital befool Tax Small Business Role over relief that was meant to reduce the Capital gain Tax wh ich the discretionary family Trust was expected to pay at the selling of the assets or business. The main reason for introducing this relief was to provide the discretionary family trust to plan for longer time in consultation with tax attorney and adviser over the tax tariff to take. Therefore, the trustee can be perceived to had taken an initiative planning for the family business in the long run.On undertaking a discretionary family trust, different business vehicles can be taken that involve operating the business as a sole trader, a partnership or a company but in this case through a Discretionary Family Trust . One is expected to make a rational decision on choosing a business vehicle. The changing of a business vehicle is perceived as change of self-control and for that reason tax is imposed on every change. Therefore, its advisable to choose a business vehicle rationally on avoiding the tax impositions. This means that a pliant business vehicle should be chosen.The truste e has a responsibility of choosing the best vehicle that will enable an efficient and cost effective transfer of ownership of the family business. The beneficiaries of the trust are determined by the trustee, that is, it not all the family members that should benefit from the trust. The decision on who should benefit from the trust is done by the trustee, but should let advice on who should benefit from the appointer. When a trustee fails to define who gets the income from the income, the default beneficiaries are given the annual income flows from the trust .The other beneficiaries, that is, the ones who are not default beneficiaries perk income from the trust only on the acknowledgement of the trustee. The settler, that is, the financial advisor, lawyer or accountant is not a beneficiary of the trust. The role of the settler is only to mark the trust. Therefore, a trustee can be perceived to having a duty of determining on who should benefit from the trust, that is, he or she e nsures that rightful beneficiaries get their dues.

Wednesday, May 22, 2019

Advanced Accounting

Accepted reportPrinciples1. chronicle standard-setting environments 2. fiscal instruments and income measure apportionment 3. inception to intercorporate investments 4. integrating attendant to encyclopaedism 5. Intercompany proceedings 6. Issues in willpower interests and mutual ventures 7. unlike activities 8. displacement reaction and integrating of remote subsidiaries 9. fiscal inform in the not-for-profit and unexclusive sectors 10. origin score 11. chronicle standard-setting environments 12. pecuniary instruments and income evaluate storage apportioning 13. foundation to intercorporate investments 14. integrating attendant to acquirement 5. Intercompany proceedings 16. Issues in possession interests and fit ventures 17. contrasted activities 18. definition and consolidation of unusual subsidiaries 19. pecuniary describe in the not-for-profit and ordinary sectors 20. inventory bill 21. bill standard-setting environments 22. fiscal instru ments and income appraise parcelling 23. doorway to intercorporate investments 24. integrating incidental to eruditeness 25. Intercompany proceeding 26. Issues in ownership interests and correlative ventures 27. international activities 28. exposition and consolidation of outside subsidiaries 29.fiscal insurance coverage in the not-for-profit and man sectors 30. store accounting 31. be standard-setting environments 32. pecuniary instruments and income task parceling 33. excogitation to intercorporate investments 34. desegregation succeeding to acquirement 35. Intercompany proceedings 36. Issues in ownership interests and junction ventures 37. irrelevant activities 38. supplanting and consolidation of remote subsidiaries 39. fiscal report in the not-for-profit and human race sectors 40. broth accounting 41. history standard-setting environments 42. financial instruments and income revenue enhancement allocation 3. introduction to intercorporate investm ents 44. integrating subsequent to acquirement 45. Intercompany transactions 46. Issues in ownership interests and give voice ventures 47. impertinent activities 48. translation and consolidation of strange subsidiaries 49. financial report in the not-for-profit and earth sectors 50. pedigree accounting 51. accounting system standard-setting environments 52. Financial instruments and income valuate allocation 53. excogitation to intercorporate investments 54. integrating subsequent to learning 55. Intercompany transactions 56. Issues in ownership interests and conjugation ventures 7. immaterial activities 58. version and consolidation of exotic subsidiaries 59. Financial account in the not-for-profit and unexclusive sectors 60. line of descent accounting 61. be standard-setting environments 62. Financial instruments and income task allocation 63. submission to intercorporate investments 64. integrating subsequent to learnedness 65. Intercompany transactions 66. Issues in ownership interests and join ventures 67. Foreign activities 68. version and consolidation of extraneous subsidiaries 69. Financial reporting in the not-for-profit and public sectors 70. investment firm accounting 71.Accounting standard-setting environments 72. Financial instruments and income tax allocation 73. Introduction to intercorporate investments 74. Consolidation subsequent to skill 75. Intercompany transactions 76. Issues in ownership interests and joint ventures 77. Foreign activities 78. rendition and consolidation of foreign subsidiaries 79. Financial reporting in the not-for-profit and public sectors 80. caudex accounting 81. Accounting standard-setting environments 82. Financial instruments and income tax allocation 83. Introduction to intercorporate investments 84. Consolidation subsequent to acquisition 5. Intercompany transactions 86. Issues in ownership interests and joint ventures 87. Foreign activities 88. Translation and consolidation of fo reign subsidiaries 89. Financial reporting in the not-for-profit and public sectors 90. line accounting 91. Accounting standard-setting environments 92. Financial instruments and income tax allocation 93. Introduction to intercorporate investments 94. Consolidation subsequent to acquisition 95. Intercompany transactions 96. Issues in ownership interests and joint ventures 97. Foreign activities 98. Translation and consolidation of foreign subsidiaries 99.Financial reporting in the not-for-profit and public sectors 100. Fund accounting 101. Accounting standard-setting environments 102. Financial instruments and income tax allocation 103. Introduction to intercorporate investments 104. Consolidation subsequent to acquisition 105. Intercompany transactions 106. Issues in ownership interests and joint ventures 107. Foreign activities 108. Translation and consolidation of foreign subsidiaries 109. Financial reporting in the not-for-profit and public sectors 110. Fund accounting 111. Acc ounting standard-setting environments 112. Financial instruments and income tax allocation 13. Introduction to intercorporate investments 114. Consolidation subsequent to acquisition 115. Intercompany transactions 116. Issues in ownership interests and joint ventures 117. Foreign activities 118. Translation and consolidation of foreign subsidiaries 119. Financial reporting in the not-for-profit and public sectors 120. Fund accounting 121. Accounting standard-setting environments 122. Financial instruments and income tax allocation 123. Introduction to intercorporate investments 124. Consolidation subsequent to acquisition 125. Intercompany transactions 126. Issues in ownership interests and joint ventures 27. Foreign activities 128. Translation and consolidation of foreign subsidiaries 129. Financial reporting in the not-for-profit and public sectors 130. Fund accounting 131. Accounting standard-setting environments 132. Financial instruments and income tax allocation 133. Introduct ion to intercorporate investments 134. Consolidation subsequent to acquisition 135. Intercompany transactions 136. Issues in ownership interests and joint ventures 137. Foreign activities 138. Translation and consolidation of foreign subsidiaries 139. Financial reporting in the not-for-profit and public sectors 140. Fund accounting 141.Accounting standard-setting environments 142. Financial instruments and income tax allocation 143. Introduction to intercorporate investments 144. Consolidation subsequent to acquisition 145. Intercompany transactions 146. Issues in ownership interests and joint ventures 147. Foreign activities 148. Translation and consolidation of foreign subsidiaries 149. Financial reporting in the not-for-profit and public sectors 150. Fund accounting 151. Accounting standard-setting environments 152. Financial instruments and income tax allocation 153. Introduction to intercorporate investments 154. Consolidation subsequent to acquisition 55. Intercompany transact ions 156. Issues in ownership interests and joint ventures 157. Foreign activities 158. Translation and consolidation of foreign subsidiaries 159. Financial reporting in the not-for-profit and public sectors 160. Fund accounting 161. Accounting standard-setting environments 162. Financial instruments and income tax allocation 163. Introduction to intercorporate investments 164. Consolidation subsequent to acquisition 165. Intercompany transactions 166. Issues in ownership interests and joint ventures 167. Foreign activities 168. Translation and consolidation of foreign subsidiaries 169.Financial reporting in the not-for-profit and public sectors 170. Fund accounting 171. Accounting standard-setting environments 172. Financial instruments and income tax allocation 173. Introduction to intercorporate investments 174. Consolidation subsequent to acquisition 175. Intercompany transactions 176. Issues in ownership interests and joint ventures 177. Foreign activities 178. Translation and consolidation of foreign subsidiaries 179. Financial reporting in the not-for-profit and public sectors 180. Fund accounting 181. Accounting standard-setting environments 182. Financial instruments and income tax allocation 83. Introduction to intercorporate investments 184. Consolidation subsequent to acquisition 185. Intercompany transactions 186. Issues in ownership interests and joint ventures 187. Foreign activities 188. Translation and consolidation of foreign subsidiaries 189. Financial reporting in the not-for-profit and public sectors 190. Fund accounting 191. Accounting standard-setting environments 192. Financial instruments and income tax allocation 193. Introduction to intercorporate investments 194. Consolidation subsequent to acquisition 195. Intercompany transactions 196. Issues in ownership interests and joint ventures 97. Foreign activities 198. Translation and consolidation of foreign subsidiaries 199. Financial reporting in the not-for-profit and public sectors 2 00. Fund accounting 201. Accounting standard-setting environments 202. Financial instruments and income tax allocation 203. Introduction to intercorporate investments 204. Consolidation subsequent to acquisition 205. Intercompany transactions 206. Issues in ownership interests and joint ventures 207. Foreign activities 208. Translation and consolidation of foreign subsidiaries 209. Financial reporting in the not-for-profit and public sectors 210. Fund accounting 211.Accounting standard-setting environments 212. Financial instruments and income tax allocation 213. Introduction to intercorporate investments 214. Consolidation subsequent to acquisition 215. Intercompany transactions 216. Issues in ownership interests and joint ventures 217. Foreign activities 218. Translation and consolidation of foreign subsidiaries 219. Financial reporting in the not-for-profit and public sectors 220. Fund accounting 221. Accounting standard-setting environments 222. Financial instruments and income tax allocation 223. Introduction to intercorporate investments 224. Consolidation subsequent to acquisition 25. Intercompany transactions 226. Issues in ownership interests and joint ventures 227. Foreign activities 228. Translation and consolidation of foreign subsidiaries 229. Financial reporting in the not-for-profit and public sectors 230. Fund accounting 231. Accounting standard-setting environments 232. Financial instruments and income tax allocation 233. Introduction to intercorporate investments 234. Consolidation subsequent to acquisition 235. Intercompany transactions 236. Issues in ownership interests and joint ventures 237. Foreign activities 238. Translation and consolidation of foreign subsidiaries 239.Financial reporting in the not-for-profit and public sectors 240. Fund accounting 241. Accounting standard-setting environments 242. Financial instruments and income tax allocation 243. Introduction to intercorporate investments 244. Consolidation subsequent to acquisiti on 245. Intercompany transactions 246. Issues in ownership interests and joint ventures 247. Foreign activities 248. Translation and consolidation of foreign subsidiaries 249. Financial reporting in the not-for-profit and public sectors 250. Fund accounting 251. Accounting standard-setting environments 252. Financial instruments and income tax allocation 53. Introduction to intercorporate investments 254. Consolidation subsequent to acquisition 255. Intercompany transactions 256. Issues in ownership interests and joint ventures 257. Foreign activities 258. Translation and consolidation of foreign subsidiaries 259. Financial reporting in the not-for-profit and public sectors 260. Fund accounting 261. Accounting standard-setting environments 262. Financial instruments and income tax allocation 263. Introduction to intercorporate investments 264. Consolidation subsequent to acquisition 265. Intercompany transactions 266. Issues in ownership interests and joint ventures 67. Foreign acti vities 268. Translation and consolidation of foreign subsidiaries 269. Financial reporting in the not-for-profit and public sectors 270. Fund accounting 271. Accounting standard-setting environments 272. Financial instruments and income tax allocation 273. Introduction to intercorporate investments 274. Consolidation subsequent to acquisition 275. Intercompany transactions 276. Issues in ownership interests and joint ventures 277. Foreign activities 278. Translation and consolidation of foreign subsidiaries 279. Financial reporting in the not-for-profit and public sectors 280. Fund accounting 281.Accounting standard-setting environments 282. Financial instruments and income tax allocation 283. Introduction to intercorporate investments 284. Consolidation subsequent to acquisition 285. Intercompany transactions 286. Issues in ownership interests and joint ventures 287. Foreign activities 288. Translation and consolidation of foreign subsidiaries 289. Financial reporting in the not-fo r-profit and public sectors 290. Fund accounting 291. Accounting standard-setting environments 292. Financial instruments and income tax allocation 293. Introduction to intercorporate investments 294. Consolidation subsequent to acquisition 95. Intercompany transactions 296. Issues in ownership interests and joint ventures 297. Foreign activities 298. Translation and consolidation of foreign subsidiaries 299. Financial reporting in the not-for-profit and public sectors 300. Fund accounting 301. Accounting standard-setting environments 302. Financial instruments and income tax allocation 303. Introduction to intercorporate investments 304. Consolidation subsequent to acquisition 305. Intercompany transactions 306. Issues in ownership interests and joint ventures 307. Foreign activities 308. Translation and consolidation of foreign subsidiaries 309.Financial reporting in the not-for-profit and public sectors 310. Fund accounting 311. Accounting standard-setting environments 312. Finan cial instruments and income tax allocation 313. Introduction to intercorporate investments 314. Consolidation subsequent to acquisition 315. Intercompany transactions 316. Issues in ownership interests and joint ventures 317. Foreign activities 318. Translation and consolidation of foreign subsidiaries 319. Financial reporting in the not-for-profit and public sectors 320. Fund accounting 321. Accounting standard-setting environments 322. Financial instruments and income tax allocation 23. Introduction to intercorporate investments 324. Consolidation subsequent to acquisition 325. Intercompany transactions 326. Issues in ownership interests and joint ventures 327. Foreign activities 328. Translation and consolidation of foreign subsidiaries 329. Financial reporting in the not-for-profit and public sectors 330. Fund accounting 331. Accounting standard-setting environments 332. Financial instruments and income tax allocation 333. Introduction to intercorporate investments 334. Consolid ation subsequent to acquisition 335. Intercompany transactions 336. Issues in ownership interests and joint ventures 37. Foreign activities 338. Translation and consolidation of foreign subsidiaries 339. Financial reporting in the not-for-profit and public sectors 340. Fund accounting 341. Accounting standard-setting environments 342. Financial instruments and income tax allocation 343. Introduction to intercorporate investments 344. Consolidation subsequent to acquisition 345. Intercompany transactions 346. Issues in ownership interests and joint ventures 347. Foreign activities 348. Translation and consolidation of foreign subsidiaries 349. Financial reporting in the not-for-profit and public sectors 350. Fund accounting 351.Accounting standard-setting environments 352. Financial instruments and income tax allocation 353. Introduction to intercorporate investments 354. Consolidation subsequent to acquisition 355. Intercompany transactions 356. Issues in ownership interests and joi nt ventures 357. Foreign activities 358. Translation and consolidation of foreign subsidiaries 359. Financial reporting in the not-for-profit and public sectors 360. Fund accounting 361. Accounting standard-setting environments 362. Financial instruments and income tax allocation 363. Introduction to intercorporate investments 364. Consolidation subsequent to acquisition 65. Intercompany transactions 366. Issues in ownership interests and joint ventures 367. Foreign activities 368. Translation and consolidation of foreign subsidiaries 369. Financial reporting in the not-for-profit and public sectors 370. Fund accounting 371. Accounting standard-setting environments 372. Financial instruments and income tax allocation 373. Introduction to intercorporate investments 374. Consolidation subsequent to acquisition 375. Intercompany transactions 376. Issues in ownership interests and joint ventures 377. Foreign activities 378. Translation and consolidation of foreign subsidiaries 379.Finan cial reporting in the not-for-profit and public sectors 380. Fund accounting 381. Accounting standard-setting environments 382. Financial instruments and income tax allocation 383. Introduction to intercorporate investments 384. Consolidation subsequent to acquisition 385. Intercompany transactions 386. Issues in ownership interests and joint ventures 387. Foreign activities 388. Translation and consolidation of foreign subsidiaries 389. Financial reporting in the not-for-profit and public sectors 390. Fund accounting 391. Accounting standard-setting environments 392. Financial instruments and income tax allocation 93. Introduction to intercorporate investments 394. Consolidation subsequent to acquisition 395. Intercompany transactions 396. Issues in ownership interests and joint ventures397. Foreign activities 398. Translation and consolidation of foreign subsidiaries 399. Financial reporting in the not-for-profit and public sectors 400. Fund accounting 401. Accounting standard-set ting environments 402. Financial instruments and income tax allocation 403. Introduction to intercorporate investments 404. Consolidation subsequent to acquisition 405. Intercompany transactions 406. Issues in ownership interests and joint ventures 07. Foreign activities 408. Translation and consolidation of foreign subsidiaries 409. Financial reporting in the not-for-profit and public sectors 410. Fund accounting 411. Accounting standard-setting environments 412. Financial instruments and income tax allocation 413. Introduction to intercorporate investments 414. Consolidation subsequent to acquisition 415. Intercompany transactions 416. Issues in ownership interests and joint ventures 417. Foreign activities 418. Translation and consolidation of foreign subsidiaries 419. Financial reporting in the not-for-profit and public sectors 420. Fund accounting 421.Accounting standard-setting environments 422. Financial instruments and income tax allocation 423. Introduction to intercorporat e investments 424. Consolidation subsequent to acquisition 425. Intercompany transactions 426. Issues in ownership interests and joint ventures 427. Foreign activities 428. Translation and consolidation of foreign subsidiaries 429. Financial reporting in the not-for-profit and public sectors 430. Fund accounting 431. Accounting standard-setting environments 432. Financial instruments and income tax allocation 433. Introduction to intercorporate investments434. Consolidation subsequent to acquisition 35. Intercompany transactions 436. Issues in ownership interests and joint ventures 437. Foreign activities 438. Translation and consolidation of foreign subsidiaries 439. Financial reporting in the not-for-profit and public sectors 440. Fund accounting 441. Accounting standard-setting environments 442. Financial instruments and income tax allocation 443. Introduction to intercorporate investments 444. Consolidation subsequent to acquisition 445. Intercompany transactions 446. Issues in ownership interests and joint ventures 447. Foreign activities 448. Translation and consolidation of foreign subsidiaries 449.Financial reporting in the not-for-profit and public sectors 450. Fund accounting 451. Accounting standard-setting environments 452. Financial instruments and income tax allocation 453. Introduction to intercorporate investments 454. Consolidation subsequent to acquisition 455. Intercompany transactions 456. Issues in ownership interests and joint ventures 457. Foreign activities 458. Translation and consolidation of foreign subsidiaries 459. Financial reporting in the not-for-profit and public sectors 460. Fund accounting 461. Accounting standard-setting environments 462. Financial instruments and income tax allocation 63. Introduction to intercorporate investments 464. Consolidation subsequent to acquisition 465. Intercompany transactions466. Issues in ownership interests and joint ventures 467. Foreign activities 468. Translation and consolidation of forei gn subsidiaries 469. Financial reporting in the not-for-profit and public sectors 470. Fund accounting 471. Accounting standard-setting environments 472. Financial instruments and income tax allocation 473. Introduction to intercorporate investments 474. Consolidation subsequent to acquisition 475. Intercompany transactions 476. Issues in ownership interests and joint ventures 77. Foreign activities 478. Translation and consolidation of foreign subsidiaries 479. Financial reporting in the not-for-profit and public sectors 480. Fund accounting 481. Accounting standard-setting environments 482. Financial instruments and income tax allocation 483. Introduction to intercorporate investments 484. Consolidation subsequent to acquisition 485. Intercompany transactions 486. Issues in ownership interests and joint ventures 487. Foreign activities 488. Translation and consolidation of foreign subsidiaries 489. Financial reporting in the not-for-profit and public sectors 490.Fund accounting 49 1. Accounting standard-setting environments 492. Financial instruments and income tax allocation 493. Introduction to intercorporate investments 494. Consolidation subsequent to acquisition 495. Intercompany transactions 496. Issues in ownership interests and joint ventures 497. Foreign activities 498. Translation and consolidation of foreign subsidiaries 499. Financial reporting in the not-for-profit and public sectors 500. Fund accounting 501. Accounting standard-setting environments 502. Financial instruments and income tax allocation 503. Introduction to intercorporate investments 04. Consolidation subsequent to acquisition 505. Intercompany transactions 506. Issues in ownership interests and joint ventures 507. Foreign activities 508. Translation and consolidation of foreign subsidiaries 509. Financial reporting in the not-for-profit and public sectors 510. Fund accounting511. Accounting standard-setting environments 512. Financial instruments and income tax allocation 513. Int roduction to intercorporate investments 514. Consolidation subsequent to acquisition 515. Intercompany transactions 516. Issues in ownership interests and joint ventures 517. Foreign activities 18. Translation and consolidation of foreign subsidiaries 519. Financial reporting in the not-for-profit and public sectors 520. Fund accounting 521. Accounting standard-setting environments 522. Financial instruments and income tax allocation 523. Introduction to intercorporate investments 524. Consolidation subsequent to acquisition 525. Intercompany transactions 526. Issues in ownership interests and joint ventures 527. Foreign activities 528. Translation and consolidation of foreign subsidiaries 529. Financial reporting in the not-for-profit and public sectors 530. Fund accounting 531.Accounting standard-setting environments 532. Financial instruments and income tax allocation 533. Introduction to intercorporate investments 534. Consolidation subsequent to acquisition 535. Intercompany tr ansactions 536. Issues in ownership interests and joint ventures 537. Foreign activities 538. Translation and consolidation of foreign subsidiaries 539. Financial reporting in the not-for-profit and public sectors 540. Fund accounting 541. Accounting standard-setting environments 542. Financial instruments and income tax allocation 543. Introduction to intercorporate investments 544. Consolidation subsequent to acquisition 45. Intercompany transactions 546. Issues in ownership interests and joint ventures 547. Foreign activities 548. Translation and consolidation of foreign subsidiaries 549. Financial reporting in the not-for-profit and public sectors 550. Fund accounting 551. Accounting standard-setting environments 552. Financial instruments and income tax allocation 553. Introduction to intercorporate investments 554. Consolidation subsequent to acquisition 555. Intercompany transactions 556. Issues in ownership interests and joint ventures 557. Foreign activities 558. Translatio n and consolidation of foreign subsidiaries 559.Financial reporting in the not-for-profit and public sectors 560. Fund accounting 561. Accounting standard-setting environments 562. Financial instruments and income tax allocation 563. Introduction to intercorporate investments 564. Consolidation subsequent to acquisition 565. Intercompany transactions 566. Issues in ownership interests and joint ventures 567. Foreign activities 568. Translation and consolidation of foreign subsidiaries 569. Financial reporting in the not-for-profit and public sectors 570. Fund accounting 571. Accounting standard-setting environments 572. Financial instruments and income tax allocation 73. Introduction to intercorporate investments 574. Consolidation subsequent to acquisition 575. Intercompany transactions 576. Issues in ownership interests and joint ventures 577. Foreign activities 578. Translation and consolidation of foreign subsidiaries 579. Financial reporting in the not-for-profit and public sec tors 580. Fund accounting 581. Accounting standard-setting environments 582. Financial instruments and income tax allocation583. Introduction to intercorporate investments 584. Consolidation subsequent to acquisition 585. Intercompany transactions 586. Issues in ownership interests and joint ventures 87. Foreign activities 588. Translation and consolidation of foreign subsidiaries 589. Financial reporting in the not-for-profit and public sectors 590. Fund accounting 591. Accounting standard-setting environments 592. Financial instruments and income tax allocation 593. Introduction to intercorporate investments 594. Consolidation subsequent to acquisition 595. Intercompany transactions 596. Issues in ownership interests and joint ventures 597. Foreign activities 598. Translation and consolidation of foreign subsidiaries 599. Financial reporting in the not-for-profit and public sectors 600.Fund accounting 601. Accounting standard-setting environments 602. Financial instruments and inc ome tax allocation 603. Introduction to intercorporate investments 604. Consolidation subsequent to acquisition 605. Intercompany transactions 606. Issues in ownership interests and joint ventures 607. Foreign activities 608. Translation and consolidation of foreign subsidiaries 609. Financial reporting in the not-for-profit and public sectors 610. Fund accounting 611. Accounting standard-setting environments 612. Financial instruments and income tax allocation 613. Introduction to intercorporate investments 14. Consolidation subsequent to acquisition 615. Intercompany transactions 616. Issues in ownership interests and joint ventures 617. Foreign activities 618. Translation and consolidation of foreign subsidiaries 619. Financial reporting in the not-for-profit and public sectors 620. Fund accounting621. Accounting standard-setting environments 622. Financial instruments and income tax allocation 623. Introduction to intercorporate investments 624. Consolidation subsequent to acqui sition 625. Intercompany transactions 626. Issues in ownership interests and joint ventures 627. Foreign activities 28. Translation and consolidation of foreign subsidiaries 629. Financial reporting in the not-for-profit and public sectors 630. Fund accounting 631. Accounting standard-setting environments 632. Financial instruments and income tax allocation 633. Introduction to intercorporate investments 634. Consolidation subsequent to acquisition 635. Intercompany transactions 636. Issues in ownership interests and joint ventures 637. Foreign activities 638. Translation and consolidation of foreign subsidiaries 639. Financial reporting in the not-for-profit and public sectors 640. Fund accounting 641.Accounting standard-setting environments 642. Financial instruments and income tax allocation 643. Introduction to intercorporate investments 644. Consolidation subsequent to acquisition 645. Intercompany transactions 646. Issues in ownership interests and joint ventures 647. Foreign activities 648. Translation and consolidation of foreign subsidiaries 649. Financial reporting in the not-for-profit and public sectors 650. Fund accounting 651. Accounting standard-setting environments 652. Financial instruments and income tax allocation 653. Introduction to intercorporate investments654. Consolidation subsequent to acquisition 55. Intercompany transactions 656. Issues in ownership interests and joint ventures 657. Foreign activities 658. Translation and consolidation of foreign subsidiaries 659. Financial reporting in the not-for-profit and public sectors 660. Fund accounting 661. Accounting standard-setting environments 662. Financial instruments and income tax allocation 663. Introduction to intercorporate investments 664. Consolidation subsequent to acquisition 665. Intercompany transactions 666. Issues in ownership interests and joint ventures 667. Foreign activities 668. Translation and consolidation of foreign subsidiaries 669.Financial reporting in the not- for-profit and public sectors 670. Fund accounting 671. Accounting standard-setting environments 672. Financial instruments and income tax allocation 673. Introduction to intercorporate investments 674. Consolidation subsequent to acquisition 675. Intercompany transactions 676. Issues in ownership interests and joint ventures677. Foreign activities 678. Translation and consolidation of foreign subsidiaries 679. Financial reporting in the not-for-profit and public sectors 680. Fund accounting 681. Accounting standard-setting environments 682. Financial instruments and income tax allocation 83. Introduction to intercorporate investments 684. Consolidation subsequent to acquisition 685. Intercompany transactions 686. Issues in ownership interests and joint ventures 687. Foreign activities 688. Translation and consolidation of foreign subsidiaries 689. Financial reporting in the not-for-profit and public sectors 690. Fund accounting 691. Accounting standard-setting environments 692. Fin ancial instruments and income tax allocation693. Introduction to intercorporate investments 694. Consolidation subsequent to acquisition 695. Intercompany transactions 696. Issues in ownership interests and joint ventures 97. Foreign activities 698. Translation and consolidation of foreign subsidiaries 699. Financial reporting in the not-for-profit and public sectors 700. Fund accounting 701. Accounting standard-setting environments 702. Financial instruments and income tax allocation 703. Introduction to intercorporate investments 704. Consolidation subsequent to acquisition 705. Intercompany transactions 706. Issues in ownership interests and joint ventures 707. Foreign activities 708. Translation and consolidation of foreign subsidiaries 709. Financial reporting in the not-for-profit and public sectors 710.Fund accounting 711. Accounting standard-setting environments 712. Financial instruments and income tax allocation 713. Introduction to intercorporate investments 714. Consolid ation subsequent to acquisition 715. Intercompany transactions 716. Issues in ownership interests and joint ventures 717. Foreign activities 718. Translation and consolidation of foreign subsidiaries 719. Financial reporting in the not-for-profit and public sectors 720. Fund accounting 721. Accounting standard-setting environments 722. Financial instruments and income tax allocation 723. Introduction to intercorporate investments 24. Consolidation subsequent to acquisition 725. Intercompany transactions 726. Issues in ownership interests and joint ventures727. Foreign activities 728. Translation and consolidation of foreign subsidiaries 729. Financial reporting in the not-for-profit and public sectors 730. Fund accounting 731. Accounting standard-setting environments 732. Financial instruments and income tax allocation 733. Introduction to intercorporate investments 734. Consolidation subsequent to acquisition 735. Intercompany transactions 736. Issues in ownership interests and joi nt ventures 737. Foreign activities 38. Translation and consolidation of foreign subsidiaries 739. Financial reporting in the not-for-profit and public sectors 740. Fund accounting 741. Accounting standard-setting environments 742. Financial instruments and income tax allocation 743. Introduction to intercorporate investments 744. Consolidation subsequent to acquisition 745. Intercompany transactions 746. Issues in ownership interests and joint ventures 747. Foreign activities 748. Translation and consolidation of foreign subsidiaries 749. Financial reporting in the not-for-profit and public sectors 750. Fund accounting 751.Accounting standard-setting environments 752. Financial instruments and income tax allocation 753. Introduction to intercorporate investments 754. Consolidation subsequent to acquisition 755. Intercompany transactions 756. Issues in ownership interests and joint ventures 757. Foreign activities 758. Translation and consolidation of foreign subsidiaries 759. Finan cial reporting in the not-for-profit and public sectors 760. Fund accounting 761.Accounting standard-setting environments 762. Financial instruments and income tax allocation 763. Introduction to intercorporate investments 764. Consolidation subsequent to acquisition 65. Intercompany transactions 766. Issues in ownership interests and joint ventures 767. Foreign activities 768. Translation and consolidation of foreign subsidiaries 769. Financial reporting in the not-for-profit and public sectors 770. Fund accounting 771. Accounting standard-setting environments 772. Financial instruments and income tax allocation 773. Introduction to intercorporate investments 774. Consolidation subsequent to acquisition 775. Intercompany transactions 776. Issues in ownership interests and joint ventures 777. Foreign activities 778. Translation and consolidation of foreign subsidiaries 779.Financial reporting in the not-for-profit and public sectors 780. Fund accounting 781. Accounting standard-sett ing environments 782. Financial instruments and income tax allocation 783. Introduction to intercorporate investments 784. Consolidation subsequent to acquisition 785. Intercompany transactions 786. Issues in ownership interests and joint ventures 787. Foreign activities 788. Translation and consolidation of foreign subsidiaries 789. Financial reporting in the not-for-profit and public sectors 790. Fund accounting 791. Accounting standard-setting environments 792. Financial instruments and income tax allocation 93. Introduction to intercorporate investments 794.Consolidation subsequent to acquisition 795. Intercompany transactions 796. Issues in ownership interests and joint ventures 797. Foreign activities 798. Translation and consolidation of foreign subsidiaries 799. Financial reporting in the not-for-profit and public sectors 800. Fund accounting 801. Accounting standard-setting environments 802. Financial instruments and income tax allocation 803. Introduction to intercorporate investments 804. Consolidation subsequent to acquisition 805. Intercompany transactions 806. Issues in ownership interests and joint ventures 07. Foreign activities 808. Translation and consolidation of foreign subsidiaries 809. Financial reporting in the not-for-profit and public sectors 810. Fund accounting 811. Accounting standard-setting environments 812. Financial instruments and income tax allocation 813. Introduction to intercorporate investments 814. Consolidation subsequent to acquisition 815. Intercompany transactions 816. Issues in ownership interests and joint ventures 817. Foreign activities 818. Translation and consolidation of foreign subsidiaries 819. Financial reporting in the not-for-profit and public sectors 820.Fund accounting 821. Accounting standard-setting environments 822. Financial instruments and income tax allocation 823. Introduction to intercorporate investments 824. Consolidation subsequent to acquisition 825. Intercompany transactions 826. Issues in o wnership interests and joint ventures 827. Foreign activities 828. Translation and consolidation of foreign subsidiaries 829. Financial reporting in the not-for-profit and public sectors 830. Fund accounting 831. Accounting standard-setting environments 832. Financial instruments and income tax allocation 833. Introduction to intercorporate investments 34. Consolidation subsequent to acquisition 835. Intercompany transactions 836. Issues in ownership interests and joint ventures 837. Foreign activities 838. Translation and consolidation of foreign subsidiaries 839. Financial reporting in the not-for-profit and public sectors 840. Fund accounting 841.Accounting standard-setting environments 842. Financial instruments and income tax allocation 843. Introduction to intercorporate investments 844. Consolidation subsequent to acquisition 845. Intercompany transactions 846. Issues in ownership interests and joint ventures 847. Foreign activities 48. Translation and consolidation of foreig n subsidiaries 849. Financial reporting in the not-for-profit and public sectors 850. Fund accounting 851. Accounting standard-setting environments 852. Financial instruments and income tax allocation 853. Introduction to intercorporate investments 854. Consolidation subsequent to acquisition 855. Intercompany transactions 856. Issues in ownership interests and joint ventures 857. Foreign activities 858. Translation and consolidation of foreign subsidiaries 859. Financial reporting in the not-for-profit and public sectors 860. Fund accounting 861.Accounting standard-setting environments 862. Financial instruments and income tax allocation 863. Introduction to intercorporate investments 864. Consolidation subsequent to acquisition 865. Intercompany transactions 866. Issues in ownership interests and joint ventures 867. Foreign activities 868. Translation and consolidation of foreign subsidiaries 869. Financial reporting in the not-for-profit and public sectors 870. Fund accounting 87 1. Accounting standard-setting environments 872. Financial instruments and income tax allocation 873. Introduction to intercorporate investments 874.Consolidation subsequent to acquisition 75. Intercompany transactions 876. Issues in ownership interests and joint ventures 877. Foreign activities 878. Translation and consolidation of foreign subsidiaries 879. Financial reporting in the not-for-profit and public sectors 880. Fund accounting 881. Accounting standard-setting environments 882. Financial instruments and income tax allocation 883. Introduction to intercorporate investments 884. Consolidation subsequent to acquisition 885. Intercompany transactions 886. Issues in ownership interests and joint ventures 887. Foreign activities 888. Translation and consolidation of foreign subsidiaries 889.Financial reporting in the not-for-profit and public sectors 890. Fund accounting 891. Accounting standard-setting environments 892. Financial instruments and income tax allocation 893. Intr oduction to intercorporate investments 894. Consolidation subsequent to acquisition 895. Intercompany transactions 896. Issues in ownership interests and joint ventures 897. Foreign activities 898. Translation and consolidation of foreign subsidiaries 899. Financial reporting in the not-for-profit and public sectors 900. Fund accounting 901. Accounting standard-setting environments 902. Financial instruments and income tax allocation 03. Introduction to intercorporate investments 904. Consolidation subsequent to acquisition 905. Intercompany transactions 906. Issues in ownership interests and joint ventures 907.Foreign activities 908. Translation and consolidation of foreign subsidiaries 909. Financial reporting in the not-for-profit and public sectors 910. Fund accounting 911. Accounting standard-setting environments 912. Financial instruments and income tax allocation 913. Introduction to intercorporate investments 914. Consolidation subsequent to acquisition 915. Intercompany tra nsactions 916. Issues in ownership interests and joint ventures 17. Foreign activities 918. Translation and consolidation of foreign subsidiaries 919. Financial reporting in the not-for-profit and public sectors 920. Fund accounting 921. Accounting standard-setting environments 922. Financial instruments and income tax allocation 923. Introduction to intercorporate investments 924. Consolidation subsequent to acquisition 925. Intercompany transactions 926. Issues in ownership interests and joint ventures 927. Foreign activities 928. Translation and consolidation of foreign subsidiaries 929. Financial reporting in the not-for-profit and public sectors 930. Fund accounting