The Relationship Between Student Achievement And Bullying,...

The topic I am focusing on for the five research articles is the relationship between student achievement and bullying, cyberbullying and/or child abuse. The article below explores how past bullying experiences impacted first-year college students: Holt, M. K., Green, J. G., Reid, G., DiMeo, A., Espelage, D. L., Felix, E. D., Furlong, M. J., Poteat, V. P., Sharkey, J. D., (2014). Associations between past bullying experiences and psychosocial and academic functioning among college students. Journal of American College Health 62:8, 552-560, DOI: 10.1080/07448481.2014.947990 Because we are reading and analyzing five articles in total, I thought it would be interesting if each article involved participants of a different age. Knowing that research often builds on previous studies, I decided to choose one of the most recent articles related to each age. Child safety is a topic directly related to my current position and I thought that reading a recent article might have the following advantages: †¢ A recent study might summarize past findings and add to the existing knowledge †¢ The references for each article could provide a listing of previous research, which might prove helpful if I wished to learn more in the future. The search terms I used were â€Å"bullying† and â€Å"academic achievement†. I found the above article by doing using the University of North Florida library’s OneSearch feature. The article is pulled from the SPORTDiscus database. 2. The authors state thatShow MoreRelatedDoes Bullying Affect A Child s Academic Achievement / Performance? Essay1746 Words   |  7 PagesFORGET TO CITE PROPERLY Title: How and why does bullying in primary school affect a child’s academic achievement/performance? Change from primary school to primary and middle school Abstract: Introduction: (is this the correct way of doing it) The research question for this paper is â€Å"How and why does bullying in primary school affect a child’s academic achievement/performance†Ã¢â‚¬ ¦Ã¢â‚¬ ¦um†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦................... Bullying is said to occur when a child is the target of any behaviour that is (1) harmfulRead MoreCharacteristics Of Effective Professional Development Schools790 Words   |  4 Pagesrandomly selected school counselors who had completed a special Certified Facilitators training. Once trained, these counselors serve as their school’s facilitator for the MBF Child Safety MattersTM curriculum; a developmentally appropriate curriculum focused on the prevention of bullying, cyberbullying, and all types of child abuse. The purpose of the mixed-method research would be to study curriculum implementation among selected Certified Facilitators. 3. An abstract is a brief summary of a researchRead MoreCyber Bully And What Do Cyber Bullies Look For A Target?1457 Words   |  6 Pagesdo cyber bullies look for in a target? Aschah Williams David Johnston Emily Crawford Jaime Skipper Kiera Smith BHCLR â€Æ' What factors are associated with an increased tendency to cyber bully and what do cyber bullies look for in a target? Cyber Bullying is a relatively new method of harassing and intimidating peers. It’s difficult to target because as few as 1/10 parents realize that their children are participating in the behavior. Children lack sufficient supervision online, on phones, and onRead MoreThe Social Problem Of Peer Pressure1659 Words   |  7 Pagesin Los Angeles, California who are peer pressured into bullying by their peers and conforming to peer pressure that leads to Cyber-bullying and Cyber-crimes. Bullies are misinterpreted as perpetrators; however, they were at some point victims too and created due to lack of social intervention and significantly affected by the victimization by their peers. Cyberbullying: Through the eyes of children and young people, it acknowledges how bullying has entered a â€Å"digital era† and the need for professionalsRead MoreThe Relationship Between Peer Victimization And Academic Achievement1354 Words   |  6 PagesI have been reading about the relationship between peer victimization (bullying, cyberbullying, and/or other types of abuse) and academic achievement. By design, I chose studies that were each focused on a participant groups of a different age. Gaining a deeper understanding of these potential connections would be valuable to anyone involved in creating positive environments where children and teens can learn and thrive. Specific stakeholders who might benefit include parents, family membersRead MoreThe Effects Of Bullying On Everyone s Bullying1220 Words   |  5 Pages2016 The Effects of Bullying on Everyone Bullying and in its many various ways effects everyone in a lot of ways. A lot of the people are being humiliated and hurt. Victims of bullying commit suicide because people that are being bullied think bullying will not stop. Bullying is a big problem in many countries, it is a problem that everyone can experience at anytime and anywhere. Bullying can be the number one problem everyone experiences in daily basis. Bullies think that bullying is fun. Bullies areRead MoreA.Cyberbullying: Bullying That Occurs Over The Internet1735 Words   |  7 Pagesa. Cyberbullying: Bullying that occurs over the internet or via cell phones b. Despite the attention it receives in the popular media, in part because of a few very high-profile cases, online harassment is far less common than most people think, and, more importantly, less common that in-person harassment. c. Adolescents who engage in traditional bullying also frequently engage in cyberbullying, and adolescents who are frequent victims of traditional bullying are also victims of electronic harassmentRead MoreThe Effects Of Bullying On Different Adults People2469 Words   |  10 PagesBullying can be linked to many negative effects on different aged people. Children that are bullied often experience harmful physical, school, and mental health concerns. These children are more likely to associate with depression and anxiety, amplified feelings of sadness and solitude, changes in sleep and eating patterns, loss of attentiveness in activities they used to like, health illnesses, decreased educational achievement like, GPA, standardized test scores, and school involvement. They areRead MoreSchool Counseling Collaborative Model5757 Words   |  24 Pageseffective in working with student† (Erford, 2015, p.35). Through this model the school counselor partners with parents, educators, a nd community resources and organizations to promote the career, academic, and personal/social development of all students. The role of the professional school counselor is evolving to a new vision, in which the school counselor focuses on the whole school not just individual student concerns, a focus on student academics and student achievement. School counselors areRead MoreBullying Essay4144 Words   |  17 PagesBullying is behaviour that hurts someone else – such as hitting, name-calling, pushing, threatening or undermining someone or spreading rumours. The Anti-Bullying Alliance definition of bullying is: â€Å"the repetitive, intentional hurting of one person or group by another person or group, where the relationship involves an imbalance of power†. Bullying is frequently defined as deliberately hurtful or aggressive behaviour, usually repeated over a period of time and difficult for victims to defend themselves

The s Best Known Works Are Politics And The English...

Rucki 12 Rucki Can Language Control Society? Two of George Orwell?s best known works are ?Politics and the English Language? and 1984. In ?Politics and the English Language,? he points out many of the issues with the modern writings of his time, which are still problems today. Nineteen Eighty-Four focuses on the push of totalitarian rule by the government. Orwell?s ideas have been seen before, but he is considered to have presented them in one of the best ways that is still influential today. The decay of society as portrayed in George Orwell s 1984 is due to the inaccuracy of language and the connection of language and thought, which is suggested by Orwell s essay ?Politics and the English Language.? Orwell enjoyed writing to people†¦show more content†¦was to bring to the surface how representatives take advantage of the language through manipulation.6 He wrote 1984 as a result of his disenchantment of ?the left,? the primary stop on the process including fascination with communism, expanding disbelief, and unavoidable deterioration.7 He chose fiction, such as 1984, because it was the only genre that he could make much money off of, and it allowed him to spread his views easily.8 In ?Politics and the English Language,? Orwell points out many of the issues with the English language of his time. Among the issues presented are the use of pompous diction, irrelevant metaphors, and ambiguous expressions. Other sources criticize the language because of the use of sexist language, redundancy, and corruption. When unnecessary words are used to decorate simple remarks, the statements can become too wordy and cause confusion. Sometimes adjectives are used to enhance ideas, but using them without careful attention can lead to contradictions in the meaning of a phrase. Foreign words may be used in an attempt to gain sophistication, but if the reader does not know the meaning, they can lead to more confusion. Unnecessary abbreviations can also have the same effect. Often, metaphors that are irrelevant to the culture today are used. Sometimes the meanings of these metaphors can be figured out, but other times outdated words are used, and the meanings are unclear, causing t he metaphors to be incorrectly used. The

Pearl Free Essays

Word Mastery Apprehensive- having awareness or knowledge of something Benign- showing kindness and gentleness Collusion- secret agreement or cooperation especially for an illegal or deceitful purpose Countenance- calm expression Divert- to turn from one course or use to another Glimmer- to appear indistinctly with a faintly luminous quality Goad- something that urges or stimulates into action Immune- marked by protection Lament- to express sorrow, mourning, or regret for often demonstratively Monotonous-uttered or sounded in one unvarying tone: dull Getting it Straight-Answer all of these questions. Complete sentences Chapter 4 1. In the description of the pearl buyers, what do we find out about the market in Kino’s village? The market is fixed. We will write a custom essay sample on Pearl or any similar topic only for you Order Now The buyers get together and set prices to cheat the village men. 2. What happened when Kino went to sell his pearl? The pearl buyer told him it was a curiosity, not a valuable pearl. He offered Kino 1,000 pesos. When Kino disagreed, three other buyers were brought in; each one said it was of little value. It is made obvious to the reader that the buyers had arranged their prices earlier. Kino says he will go to the capitol instead of dealing with these buyers. . Juan Tomas says to Kino, â€Å"You have defied not the pearl buyers, but the whole structure, the whole way of life. I am afraid for you. † What does he mean? No one of the village men had ever gone against the buyers. No one had â€Å"taken on city hall,† so-to-speak. It was not Kino’s place to try to do better. He was just a lowly village man; that was his station in life. Now, he was trying to improve his station and would have to have a major conflict in order to do so. Juan Tomas thinks this goes ag ainst the laws of nature and that bad things happen when you go against the laws of nature. As I heard it put once, â€Å"Little fish don’t eat big fish. † 4. Again at the end of the chapter, Juana wants to throw away the pearl because it is evil. What evil thing happened? Kino is attacked again. This time he is hurt worse than the first time. Chapter 5 1. Where did Juana go early in the morning? Juana tried to sneak out with the pearl to throw it away. 2. What did Kino do when he figured out where she went? He went after her, took the pearl away, and (in the process) beat and kicked Juana. 3. What happened to Kino up the beach through the brush line on the path? He was attacked again. This time he was badly injured, and he killed a man. He thought he lost the pearl, but (ironically) Juana found it again in the path. 4. What happened to their hut while they were away? Someone had gone in searching for the pearl. It was a total wreck, and then someone set fire to it. 5. Why did they leave the village? They left the village because Kino had killed a man. They did not think that, given Kino’s recent upsetting of authority, anyone would believe the man was killed in self-defense. Chapter 6 1. What â€Å"songs† does Kino hear on the first part of their journey? He hears the music of the pearl and the quiet melody of the family. 2. What made the music of the pearl become â€Å"sinister in his ears, interwoven with the music of evil? † Kino looked at Coyotito’s face. We assume that means he thought of the evil of the scorpion and his distrust of the doctor. 3. What happens to Coyotito? Coyotito cries. The tracker shoots towards the sound, towards the cave where Juana and Coyotito are hiding, and the shot hits and kills Coyotito. 4. What happens to the trackers? Kino kills the trackers. 5. What happens to Kino and Juana? They return to the village with their dead baby. 6. What do they do with the pearl? They throw it away. 7. What does the return of Kino and Juana and their throwing away the pearl mean symbolically? It means that Kino has given up his dream, his hope for a better future for himself and his family. He has lost in his conflicts with man and nature. It appears as though Juan Tomas was right. Delving in- Answer all question in bold and choose any two to answer 1. Why does the music of the pearl change? The â€Å"Music of the pearl† changes when Kino thoughts and senses change about the pearl. 2. Why does Kino come to feel that he will lose his soul if he gives up the pearl? Kino comes to feel that he will lose his soul if he gives up the pearl. Kino thinks the pearl is his soul. Kino has become so obsessed with the pearl that nothing else matters. His soul and faith is to making his dream come true, of moving in to a upper class and his son having an education. His soul –has the pearl to make his dream come true. It is all that holds him to life and hold his great future of his desire. 3. Why does Tomas help Kino? Tomas help Kino because he cares for Kino and his family. Tomas want to protect them from danger. Also Tomas want help put less stress for family with the entire stressful problem that has come. Furthermore Tomas pity them for all going on. Lastly, it the culture to help your family member: who needs help. 4. Why does Juana feel the event s the following the pearl’s discovery may all have been an illusion? The pearl’s discovery may all have been an illusion. Juana understands the terrible cost of Kino’s having found the Pearl of the World. For, it is an uncertain world in which they now live. The dream of a better life for his son using has become now only a dream that is dark, with evil hidden around them. But the pearl was thought to be all good didn’t come to the thought being bad. How to cite Pearl, Essay examples

Advanced Financial Accounting for Lessee - MyAssignmenthelp.com

Question: Discuss about theAdvanced Financial Accounting for Lessee. Answer: Introduction Lease implies a contract between two parties in which one party agrees with the other to transfer the asset for use on payment of monthly lease rentals. The party which gives the asset on lease is called Lessor while the party which receives the asset for use is called Lessee (Nikolai, Bazley, Jones, 2009). The lease involves special financing arrangement therefore accounting for the Lessor as well as the Lessee becomes a hectic issue. The international accounting standard board had issued IAS 17 to provide for the accounting and financial reporting matters connected with lease accounting. This standard was in force till the time new standard IFRS 16 was issued by the international accounting standard board. The efforts for simulating the financial reporting process have been observed to be taken at the global level. All the countries are undergoing financial reporting convergence process wherein the local accounting standards of the countries are been endeavored to be converged wit h the international accounting standards (ACCA, 2016). As part of the financial reporting transformation process, the international accounting standard board has issued new standard in place of old IAS 17 which provides for accounting treatment of leases. The new IFRS would be effective from the accounting periods beginning on or after January 01, 2019. The companies would be required to carry out lease accounting in accordance with the provisions of IFRS 16 (Ernst Young LLP, 2017). Thus, it is important to gain the knowledge of changes that have been carried through promulgation of the new standard on lease accounting. In this context, a report has been prepared here to provide discussion on the changes in the requirement of IFRS 16 viz a viz IAS 17. Further, the report also discusses the effects of such changes on the financial statements and upon the listed companies. Changes to Accounting Requirements The international accounting standard board has replaced the IAS 17 with the IFRS 16 and the changes will be effective from the accounting period beginning on or after January 2019 (IFRS, 2016). The aim of replacing the old standard has been to curve out the lacunas and provide for better financial reporting framework in terms of lease accounting. The primary difference between the IAS 17 and IFRS 16 is in regards to accounting for operating leases. Under the old IAS 17, the operating leases were not shown on the balance sheet in the books of Lessee and Lessor (IAS 17, 2012). The Lessee were to charge the operating lease as expense in the profit and loss statement and similarly the Lessor were to take the lease receipts as income to the profit and loss statement. However, under the new IFRS 16, the operating leases are also to be classified on the lines of financial lease and thus, the assets and liabilities emanating from the operating lease would be taken onto the balance sheets of Lessee and Lessor. Further, the primary focus of IAS 17 in classifying the lease was on the aspect of transfer of risk and reward while the IFRS 16 focuses on transfer of right to use the asset. Thus, according to IFRS 16, leases are to be capitalized in the books even if the risks and rewards are not being transferred but the right to use the asset has been transferred (PKF International Ltd, 2017). Effects on Financial Statements The IFRS 16 has brought in new provisions, which are different from the provisions contained in the old IAS 17 in regards to accounting for leases (PWC, 2016). The changes in the provisions of lease accounting promulgated through introduction of the new IFRS have significant impact on the financial statements of both the Lessee as well as the Lessor. All the primary components of the financial statements such as income statement, balance sheet, and the cash flows statement would be affected by the changes in the lease accounting. As per the provisions of new standard, the Lessee now would be required to book the finance charge on lease rentals under the finance cost rather than operating expenses as was earlier done under IAS 17. Further, the Lessee would recognize asset in the balance sheet for right to use and liability towards payment of lease rentals at the present value of the minimum lease rentals (Deliotte, 2016). Figure 1: Effect on financial statements of Lessee (EY, 2016) The elimination of finance charge from operating expenses would increase the operating profits of the Lessee. Further, since the finance charges would now be recognized under the finance cost therefore the amount of finance cost would increase (Collings, 2016). The assets total of the balance sheet of the Lessee would increase by the amount of asset recognized for right to use and the liabilities would increase by the amount of liability recognized towards the lease payments. Further, the Lessee will now be required to charge depreciation on the right to use asset recognized in the balance sheet. The charge of depreciation would reduce the operating profits of the Lessee (Collings, 2016). Further, the cash flow from the operating activities and the cash flow from financing activities would also be affected in regards to cash flow statement. The lease payments whether for operating lease or financial lease would now be capitalized. Thus, cash payment of operating lease rentals would now not be part of cash from operations (Lechner, 2016). This will have positive impact on the cash from operations as the elimination of the operating lease payments from operating activities would increase the cash flow from operations. Thus, the cash from operations will increase but the cash from financing activities will decrease. The payment for lease now would be regarded as the financing activity and thus the cash from financing activities would be reduced. Apart from this, many lease contracts has non-lease elements, the Lessee would be required to identify those non-lease elements and treat them separately (Lechner, 2016). Thus, the IFRS 16 has altered the accounting for lease completely for the Lessee; however, the accounting for Lessor is still substantially the same. The Lessor is still required to classify the lease as operating or financing lease and treat them separately. The Lessor would recognize the finance lease the amount of net investment as was earlier done under the provisions of IAS 17 (EY, 2016). The IFRS 16 has also provided certain additional disclosure requirements for Lessee and Lessor. These additional disclosure requirements are expected to change the presentation of the financial statements. The IFRS 16 entails that the companies applying IFRS 16 in lease accounting are required to make all the objective disclosures which are necessary for the investors to understand the financial statements (EY, 2016). The changes in lease accounting carried out through introduction of IFRS 16 will affect the companies which usage the assets on lease basis because the IFRS has changed accounting for lease in the books of Lessee (EY, 2016). The company which gives asset on lease (Lessor) would not be affected by much because the provisions of IFRS 16 in regards to accounting for Lessor are substantially the same as that of IAS 17. However, despite that the Lessor would also be required to comply with the disclosure requirements of IFRS 16. Thus, though the figures may not be required to be adjusted by the Lessor in the financial statements but the presentation will still be required to be changed in term of additional disclosure requirements (Sacarin, 2017). Effects on Selected Listed Company Further, the IFRS 16 is substantially different in regards to accounting for operating lease in the books of Lessee. Thus, whether the IFRS 16 would affect the financial statements of a company would depend upon the fact that whether that company is a Lessee and has that company taken asset on operating lease basis (Bilgin et al., 2017). However, there are some industries which are expected to be affected more severely than the others. For example, the industries such as retail and consumer product, telecommunication, banking and other financial services, metals and mining, and oil and gas are expected to be affected more severely than the others. The provisions of IFRS 16 would be mandatory from the commencement of the financial year 2019; however, the early adoption of the standard is recommended (EY, 2016). In order to assess the impact of new lease accounting standard on the financial statements of a listed entity, UOL Group Limited has been selected. The UOL Group Limited is a leading company engaged in property development in Singapore. The company maintains a portfolio of properties which comprises development properties, investment properties, and hotels. In regards to accounting and preparation of the financial statements, it has been observed that the company prepares its financial statements under Singaporean GAAP (ISCA, 2016). The company applies Singapore financial reporting standard 116 in accounting for lease which contains provisions similar to old IAS 17 (ISCA, 2016). However, if the company adopts IFRS in preparation of financial statements, it will have to comply with the new requirements of IFRS 16 in regards to lease accounting. The primary activities of the company involve giving property on lease to the other entities for use. The company gives property on lease under the operating lease arrangement. The income from the operating lease is accounted for as revenue on straight line basis in the income statement. In regards to operating lease income, the application of IFRS 16 would not have any effect because it also contains similar provisions (UOL, 2016). Standing as Lessor, the company may continue to classify the leased assets as operating and financial lease depending upon the transfer of risk and rewards. Further, the company also has taken assets on lease from other parties. In this regards, the companys accounting policy states that where the company stands as Lessee, the lease is classified as operating or financing lease on the basis of transfer of risks and rewards (UOL, 2016). The lease accounting policy of the company states that in the cases where substantial risks and rewards attached to the asset under lease have been transferred to the company, the lease is classified as financial lease (UOL, 2016). Further, the cases in which substantial risks and rewards attached to the asset under lease are not transferred to the company; the lease is classified as operating lease. It has been observed that in the year 2016 the company had financial lease liability of $3.91 million. Further, it was observe that the company had shown $34.81 million under the non-cancellable operating lease commitments. The liability of $34.81 million under the operating lease commitment has not been recognized in the balance sheet rather it has been just shown under notes to accounts (UOL, 2016). Figure 2: Operating Lease Commitments In case the company adopts IFRS16, it will have to change the accounting policy with respect to assets taken on lease. The IFRS 16 requires classification of assets taken on lease only as finance lease. This implies that the operating lease earlier recognized will have to be changed. Further, the liability of $34.81 million as shown in the notes to accounts will have to be recognized in the balance sheet. The lease payments under operating lease earlier classified as operating expenses will now be required to be classified as financial lease liability. Thus, the charges of operating lease will be required to be eliminated from the income statement and only the finance charge would be debited to the income statement as part of finance cost. Conclusion This paper takes discussion on the requirements of new financial reporting standard viz IFRS 16, which provides accounting for lease transactions. The IFRS 16 has superseded the IAS 17. From the overall discussion, it could be articulated that the IFRS 16 differs from IAS 17 majorly in regards to accounting treatment of operating lease in the books of Lessee. Under the old IAS 17, the Lessee has option to classify the lease as operating lease if significant risks and rewards related to the asset are not transferred. However, this option is not available in the new IFRS 16. As per IFRS 16, the Lessee is required to classify all leases as financing lease. Reference ACCA. 2016. Convergence between IFRS and US GAAP. Retrieved May 26 2017, from, https://www.accaglobal.com/in/en/student/exam-support-resources/professional-exams-study-resources/p2/technical-articles/convergence-between-ifrs-and-us-gaap.html Bilgin, M.H., Danis, H., Demir, E., Can, U. 2017. Regional Studies on Economic Growth, Financial Economics and Management: Proceedings of the 19th Eurasia Business and Economics Society Conference. Springer. Collings, S. 2016. UK GAAP Financial Statement Disclosures Manual. John Wiley Sons. Deliotte. 2016. IFRS 16. Retrieved May 26 2017, from https://www2.deloitte.com/content/dam/Deloitte/sg/Documents/audit/sea-audit-IFRS-16-guide.pdf Ernst Young LLP. 2017. International GAAP 2017: Generally Accepted Accounting Practice under International Financial Reporting Standards. John Wiley Sons. 2016. IFRS 16 Leases Roadmap. Retrieved May 26 2017, from, https://www.ey.com/Publication/vwLUAssets/ey-leases-a-summary-of-ifrs-16-and-its-effects-may-2016/$FILE/ey-leases-a-summary-of-ifrs-16-and-its-effects-may-2016.pdf IAS 17. 2012. Leases. Retrieved May 26 2017, from https://www.ifrs.org/Documents/IAS17.pdf IFRS. 2016. IRFS 16: Effects Analysis. Retrieved May 26 2017, from https://www.ifrs.org/Current-Projects/IASB-Projects/Leases/Documents/IFRS_16_effects_analysis.pdf ISCA. 2016. Financial Reporting Publication. Retrieved May 26 2017, from https://isca.org.sg/tkc/fr/resources/articles-publications/financial-reporting-publications/financial-reporting-publications/2016/august/frs-116-leases/ Lechner, G. 2016. Der geplante IFRS 16 Leases. Die zuknftige Bilanzierung von Leasingverhltnissen nach IFRS. GRIN Verlag. Nikolai, L.A., Bazley, J.D., Jones, J.P. 2009. Intermediate Accounting (Book Only). Cengage Learning. PKF International Ltd. 2017. Wiley IFRS 2017: Interpretation and Application of IFRS Standards. John Wiley Sons. PWC. 2016. A study on the impact of lease capitalization IFRS 16: The new leases standard. Retrieved May 31 2017, from https://www.pwc.com/gx/en/audit-services/publications/assets/a-study-on-the-impact-of-lease-capitalisation.pdf Sacarin, M. 2017. IFRS 16 Leases- Consequences on the financial statements and financial indicators. Audit financiar, XV, Nr, 1(145), pp. 114-122. UOL. 2016. Annual report of UOL. Retrieved May 26 2017, from https://www.uol.com.sg/investors_and_media/annual_reports