School Health Plan

School health programs are becoming more and more popular as health concerns grow. Students need to be aware at younger ages of the concerns that face our society, and the ways that they can combat these concerns through good health knowledge. Several school districts have implemented comprehensive health curriculums and programs, and many states have standards regarding health education. The following articles detail different health programs and concerns. In Michigan, there exists state content standards in the area of health education. The Michigan curriculum calls for health education to occur at least 50 hours per year from pre-kindergarten through twelfth grade, with a curriculum that is developmentally appropriate at every level and builds on skills and knowledge each year. Further, it calls for school staff to collaborate on healthy behaviors with the school health teacher, so that health can be a priority within the school. The article suggests that classroom teachers, gym teachers, cafeteria workers, classroom teachers, and other professionals work together to help students with healthy behaviors and knowledge (Michigan Board). There is a general concern that although students’ unhealthy behaviors are fewer than they previously were, there are still too many students who are engaging in these unhealthy behaviors. The target behaviors the program is looking at are healthy eating, physical activity, social/communication, sexual behavior, alcohol and drugs. The program aims to teach students specific knowledge about how certain behaviors can be harmful, and how they can make healthier choices. It also aims to teach them general health principles and how to apply these in social, school, and family relationships (Michigan Board). This curriculum is to be taught by qualified health instructors. A qualified teacher will have a certification in health education or family and consumer science, in addition to a teaching license, and/or will have undergone another type of training program. The teacher will not act alone, but will collaborate with other teachers in the building in order to incorporate healthy choices into all aspects of the school day. The article is careful to say that this collaboration must not take the place of health classes, but must be in addition to them (Michigan Board). The article’s research shows that students who are involved in effective health classes show fewer risk behaviors and more pro-social behaviors. They are also more on-task in the school environment and less likely to be distracted by health problems (Michigan Board). Two professors of health education wrote an example lesson plan for integrating health into the math curriculum. Students can study the number of fruit and vegetable servings needed in a day, and can practice adding and subtracting the number of servings needed depending on how many have been eaten so far. They can also look at what constitutes a serving, and some basic nutritional information about different fruits and vegetables. This lesson neatly involves both math and nutrition, and ends with students being able to taste fruits and vegetables that they have brought in from home. Lessons like this can be created to integrate health into any subject area (James and Adams). Different student groups have different needs, and educators have different concerns for them. For example, students with special needs may have certain dental concerns that typical students don’t have. Students with disabilities may experience drooling, teeth grinding, problems swallowing, or have to take a lot of sugary medication. There are several other oral issues that may affect them as well, depending on the disability. What’s more, these students may not have the comprehension, or physical skills to engage in typical oral hygiene, and their caretakers may not see it as a priority. For that reason, health teachers need to emphasize the role that oral hygiene plays for these students, and encourage either them or their caregivers to help them maintain good oral health, as appropriate. Health teachers can also help these students to obtain proper dental care and, if necessary, orthodontic care (Perlman and Miller). The authors outline a program that can be implemented for each student to encourage good oral hygiene. Students should be given reinforcers when they complete the target behaviors, i. e. brushing, flossing, etc. This plan can be implemented in a variety of ways to encourage good oral health (Perlman and Miller). Other states have different issues with health care. Texas, for example, has been having problems paying for teachers’ health plans. They have recently begun offering teachers an additional $1000 that can be used for additional health care coverage, or whatever else they want. This is only one measure that is necessary to help the people make good health decisions. Having enough money to pay for health costs will enable people to have more options (Keller). Texas is not the only state that is having problems, however. Many school districts are having issues in negotiations over health care, including districts in Ohio, Wisconsin, Rhode Island, and New Jersey. Money is tight in all of these districts, and teachers in some cases are going on strike to protect their rights to health care and appropriate salaries. Funding is a serious issue in the area of health care right now (Ponessa). Another major concern in the area of health is that teenagers don’t have enough access to health care, especially preventative services. A recent article details the problems. Students whose families do not have health insurance cannot afford to see regular doctors. Even though who do see regular doctors are at a possible disadvantage, because the doctors are not trained to handle actual preventative care, such as weight loss counseling, cholesterol reduction counseling, sexual health screenings (including for STDs and more routine Pap smears for women), quitting smoking, and HIV awareness. Doctors address these issues in less than 5% of cases in which students go to the doctor for preventative care purposes (Santelli et al). Additionally, teenagers do have access to certain specialized clinics, like public health clinics, Planned Parenthood, etc. Even teens without insurance can go see doctors at these places, but again, preventative care is rare. Also, many of these clinics are set up for adults, and may not be friendly to the teens who enter them. Instead, more health care options need to be available to teenagers so that they can take advantage of preventative care and make healthy decisions with their doctors. Teens see doctors as a reliable source of information, and they trust doctors, so it is obvious that doctors need to be involved in this situation (Santelli et al). Ideally, the authors think, schools should provide health services, because: â€Å"School health programs provide health services, health education, a healthy school environment, social and psychological services, physical education programs, school nutrition program, health promotion for teachers and staff, and integrated efforts with parents and the community† (Santelli et al). That is, schools can provide a totally comprehensive program, which reaches out to all aspects of a student’s life. School-based programs can increase access to health services for students who need them most, including poor and minority students. There is not yet any consensus on how and why schools should provide these services, but the opportunities and benefits are obvious. In addition to reaching certain populations of students, schools also feature a captive environment for students. This means that the delivery of services is easier, since students are already there, and spend several hours in school everyday. For students who may live several miles from the nearest public clinic, school-based services are much more convenient, and much more likely to draw students in (Santelli et al). The study then looks at which health programs are effective, and why. Schools and managed care operations will not want to provide services if they are not cost effective, so the study of benefits is important. One finding is that traditional hearing and vision screening is not particularly beneficial, as these conditions are not considered a threat to the school population. However, newer research shows that when schools attempt to vaccinate students, they are able to get up to 75% to participate. Along these lines, should a contagious disease (like measles) break out among students, schools can quickly identify the source, and vaccinate and/or treat students to stop the spread. Additionally, there is some evidence that STD screenings and pregnancy-prevention education has reduced the spread of STDs and the number of teen pregnancies. The authors recommend that local public health concerns be taken into account when schools are choosing what services to provide (Santelli et al). Schools and managed care organizations continue to be concerned with cost. Because no true studies on cost effectiveness are available, researchers have had to look at how well programs have done in changing behaviors. Also, health expenditures for major issues, like hospitalizations related to chronic conditions or STDs, pregnancy, etc. ay mean that organizations cannot stretch funding to provide appropriate preventative care, even after acknowledging that doing so may reduce these costs. So, further research on cost effectiveness and ways to treat adolescents is needed (Santelli et al). Examples of communities where health programs have been put in place successfully are possibly a mong the most encouraging stories available. A community in Michigan had low attendance rates and test scores, and high dropout, teen crime, teen pregnancy, and suspension rates. Their goal was to turn the school community around. To do so, they consulted community members, and ultimately settled on a plan that reflected Maslow’s hierarchy of needs. They offered better school lunches, more physical education, more health education, counseling services, health screenings and partnerships with local doctors, free daycare for teen parents, and preschool programs for three and four year olds. Over a five year period, the school saw a significant rise in attendance and graduation, and a significant drop in crime rates, dropout rates, and more. Test scores rose as well, because students were feeling better and were better cared for within the school. This community shows that by focusing on the students’ real needs instead of test scores, they were able to improve the quality of their programs and their positive effect on students’ lives (Cooper). The final article looks at how to create a health plan within a school, specifically relating to individual student needs. Many students have chronic health concerns, such as epilepsy or diabetes. In treating student health concerns, schools must be aware of any existing medical conditions their students have, and be prepared to treat them as needed. This includes administering any necessary medication, as well as knowing any specialized emergency procedures (EP). II. School Health Plan In developing a health plan for my own school building, I am looking to all of this research to see what is appropriate. First of all, it is obvious that the school needs a health program, because these show a significant benefit to students at all levels and in all areas of their lives – social, academic, health-wise, etc. When proposing this plan to school employees, the board of education, and the community, I will refer to these studies to show the need for such a plan. First, all students within the school need to have health education on a continuing basis. That is, health education should ideally be offered for about ninety minutes per week (three thirty-minute sessions) throughout the school year. In secondary schools, where schedules are more limited, health education should be offered everyday for one semester per year. Health classes will begin in kindergarten and carry through twelfth grade. Topics are to include current nutritional guidelines, selecting and preparing healthy meals, the role of physical education in health, anti-smoking, anti-drugs, frank information about teen sex and its consequences (to include HIV, all other STDs, pregnancy, and also social/emotional concerns), alcohol consumption, pro-social behavior, eating disorders, and any other community concerns. No students should be excused from these classes unless parents insist on religious grounds. Additionally, all students should attend physical education everyday from kindergarten through twelfth grade. Younger students need only twenty minutes; older students (middle school and high school) should have thirty minutes. Physical education must cover not only the basic sports, but also alternative fitness activities, like weight lifting, swimming (if there is access to a pool), walking, cardio equipment, etc. Physical education should take into account each student’s needs whenever possible (i. e. if a student is already physically fit, more opportunities can be given; if a student is overweight, starting slow should be allowed). Physical education teachers should coordinate with coaches of intramural teams, and encourage all students to participate. Some of these teams should be non-competing. The school should also offer health and counseling services. All students should be screened for any diseases that are spreading within the community (STDs, meningitis, pertussis, etc. as necessary) and immunized if appropriate. Students should also be offered the opportunity to see the school nurse (one should be in every building; ideally, one per every 400 students) if they are ill or have other health concerns. Preventative care should be emphasized and available, especially for athletes. Counseling should be available for any students with concerns about eating disorders, suicide, depression, relationship difficulties, abuse, unwanted pregnancy, or any other reason. Students should be encouraged to seek help if they need it, and if other students report that someone needs help, counselors should follow up with that student within the week. Anonymous reporting should be available for students who are concerned about others. Special programs for students who are seeking to quit smoking, alcohol or drugs, or who are pregnant should be provided. If possible, free daycare should be provided to keep teen parents in schools. Finally, any and all students who have health concerns or preexisting conditions should be able to get whatever help they need, whether it’s a permanent bathroom or nurse pass, or scheduled times during the day to take medication. All school personnel involved with the child (classroom teacher, nurse, special teachers, etc. ) should be aware of the student’s health concerns, including emergency procedures and allergies. With this plan in place, students should have their needs met in all different ways, and this will increase their focus in the classroom setting.

Should We Buy Organic - 2300 Words

While grocery shopping many people are looking for products that taste and look the best, have the most nutritional value, and are cost efficient, but now there is one more factor to consider. Should you buy organic? For instance you are in the produce section and looking at the apples. The apples all have a vibrant red color and they have the same shape, but one section has a little sticker that says â€Å"organic†. Does this sticker make the apple taste better or have more nutrients? Will organic be worth the higher price? These factors and more have been studied and researched by experts, and the results are in. Organic is neither safer, nor healthier than conventional food. In order for farmers to put the label â€Å"organic on their product†¦show more content†¦Once the guidelines are met a farm is organic certified. If a food product has a â€Å"USDA organic† label, it contains 95 percent organic ingredients, and has had a government- approved authorize r inspect the farm where the product was produced to make sure the farms followed USDA requirements (Organic Labeling np). Before 2002, states followed varying rules for certification and labeling organic products(Organic Labeling np). Now all organic foods are grown and processed according to strict national standards set by the USDA (Organic Labeling np). If food has the USDA Organic label than that means it was produced and processed following the USDA guidelines. The seal is voluntary but many producers choose to place it on their products. The organic label is not taken lightly and any product that has the label â€Å"organic† must be USDA certified. In order to put a label that says â€Å"100% organic† the product must contain all organic ingredients. Products that are 95 percent organic can only have the label â€Å"organic†. Items with 70 percent organic ingredients can only deem the label â€Å"made with organic ingredients† and may not use the official USDA seal. Products with less than 70 percent organic ingredients may claim to be an organic product. These items however can put on the ingredient list which ingredients are organic.

Films About Baseball A League of Their Own and The Jackie...

A League of Their Own (1992) The first movie I watched was A League of Their Own (1992). It is set primarily in 1943 and features a number of well-known actors such as Tom Hanks as manager Jimmy Dugan, Rosie O’Donnell as 3rd base Doris Murphy, and even Madonna as center fielder Mae Mordabito. The film starts with a scene from the present of an older Dottie Hinson, played by Lynn Cartwright, reluctantly getting ready to attend the induction of the All-American Girls Professional Baseball League (AAGPBL) to the Baseball Hall of Fame in Cooperstown. Once there she sees a number of her former friends. A flashback to 1943 is where the majority of the movie is set. During World War II a group of baseball team owners, led by Chicago Cubs†¦show more content†¦Jimmy Dugan is offered a new position back in the men’s league but he turns it down to stay with the fledgling AAGPBL. Dottie’s husband returns home from the war from a minor leg injury and she chooses to leave the league and start a family while her sister Kit decides to stay with the league. The movie shows a time when people only considered men to be able to play baseball professionally and that there was no place for women in the sport at that level. It attempts to shed some light on the kind of hardships women had to get through during that era in order to be seen as an equal in sports and in that it is a successful movie. It helps that the movie is based in spirit around real history from the time. I can fully recommend A League of Their Own as an entertaining and informative movie. 42: The Jackie Robinson Story (2013) Jackie Robinson is an American icon. His name comes up perhaps second only to the great Babe Ruth when speaking of baseball so it’s only fitting that a movie was made about him eventually. 42: The Jackie Robinson Story (2013) is about Robinson breaking through the blatant racism of the time and becoming the first African-American to play in the Major League Baseball. Taking place just after the end of World War II in 1945 the movie frames a time when African-Americans fought and died alongside white Americans only to come home and find that segregationShow MoreRelatedHigh811 Words   |  4 Pageslegend is not easy. That ever experienced by Jackie Robinson, the first black baseball player in the American professional league, Major League Baseball in 1947. The modern era film 42 which takes its title from Jackie jersey number when he played for the Brooklyn Dodgers club is directed by Brian Helgeland. This movie tells the story of discrimination suffered by Jackie Robinson (Chadwick Boseman) as the first black player in the American professional league. Since Germany and Japan were defeated inRead MoreJackie Robinson And The Baseball848 Words   |  4 PagesJackie Robinson did not only help initiate the integration of the game of baseball, but he also helped initiate integration throughout America. The film Soul of the Game does not go into all of the details regarding his career on the Brooklyn Dodgers, but rather it depicts his life and choices leading up to his career in the Major Leagues. This film portrays important themes such as segregation, perseverance, and doubt, and it applies to history in the beginning of the story of Jackie Robinson andRead More42-Sociological Analysis848 Words   |  4 PagesSport Movie Review 42, The True Story of an American Legend I recently saw the film, 42, and I found many connections with our Sociology of Sport class. First and foremost, the movie was about the baseball legend, Jackie Robinson. Jack broke the baseball color barrier and was the first African American player allowed in Major League Baseball. He played for the Brooklyn Dodgers beginning in 1947. Jack was a strong, talented player, but he also had a mind of his own. He played with an attitude thatRead MoreEvaluation of the Movie 421939 Words   |  8 Pagesof Jackie Robinson’s history, but I was still moved by this revealing depiction of his life during the years 1945-1947. This true story, which was released April 12, 2013, followed what I had learned about Jackie and stayed accurate while still being extremely entertaining. Jackie Robinson’s number on his jersey was 42, he wore that number his entire Major League career with the Brooklyn Dodgers. The movie â€Å"42† is a biopic of the legendary baseball player Jackie R obinson, when in 1947 Jackie becameRead MoreImportance Of Heroism : The Hero s Journey1188 Words   |  5 Pagessuch as Moses, Jesus, Mohammed and Ghandi went through these compelling stages in their lives. However, the clearest example of a hero is Jackie Robinson. Robinson, a retired baseball player, is best remembered for being the first african-american to play in the major leagues. His shattering of the color barrier is the sole reason black players are in the league today.  There are two different types of heroes. The first type is a physical hero, one who performs an act that saves a life, or does anythingRead MoreJackie Robinson5168 Words   |  21 PagesJackie Robinson, Why Him? The story of Jackie Robinson has become one of Americas most iconic and inspiring stories. Since 1947, American history has portrayed Jackie Robinson as a hero, and he has been idolized as a role model to the African American baseball community. It is an unarguable fact that he was the first to tear down the color barriers within professional baseball. The topic of Robinson’s role in integration has long been a point of discussion amongst baseball historians. ResearchersRead MoreJackie Robinson Was The First African American Baseball Player On A Team s Roster Essay1759 Words   |  8 Pagessuppress their own voices, choosing to bask in the glory they receive due to their performance during a game. It’s easy to fall into the mindset that all athletes fall under this category of ignorance or better yet indifference. Although a majority of them represent this group, there a handful that dedicates their time and voice to bring about change in society. Jackie Robinson w as the first African American baseball player on a team’s roster. Not only did he change the sport of baseball forever, butRead MoreBaseball As A First Negro Player866 Words   |  4 PagesAfter World War II, Baseball was most beloved game in America. Africans had served their country gallantly with others. However, they return home fighting to free the world from tyranny only to find racism, Jim crawlism and segregation still waiting at home. The film is about the challenges Robinson face to come to play Baseball as a first negro player through social segregation. Segregation was the law and custom of the land. No other group was more scrupulous in its observance of customs thanRead MoreAnalysis Of The Movie The Jackie Robinson And A League Of Their Own 1762 Words   |  8 Pagestheir own prejudices. In the movies The Jackie Robinson Story and A League of Their Own, racism and misogyny run rampant. These two groups both faced extreme discrimination in their journeys to fulfill their dreams of playing baseball. Whether it is Jackie Robinson being tormented for the color of his skin or the women being tortured for their sex, these two groups both found strength in themselves to fight off the negativity. Types of Discrimination Jackie Robinson and the women’s baseball teamRead MoreAmerican Society During The 1940 S2482 Words   |  10 PagesAmerican life, baseball, like most professional sports, was equally discriminatory against African Americans. The major league teams only signed white players and denied black men the opportunity to play professionally. Black players were restricted to their own Negro Leagues. Until one day in 1946, when Branch Rickey, an innovative Major League Baseball (MLB) executive, chose a black man named Jackie Robinson to become the first African American man to play professional baseball. Jackie broke the

Loyalty in Homers Odyssey Essay - 601 Words

Loyal Relationships in Homers Odyssey Loyalty is heroic. Loyalty is defined as faithfulness or devotion to a person, cause, obligations, or duties. In Homers Odyssey one can see loyalty in many forms. Odysseus is loyal to the gods whom he realized held his life in their hands. Penelope was loyal to Odysseus, while trying not to offend the rude suitors. Telemachus was loyal to a father whom he only knew from the stories he had been told. Time and time again we see loyalty in the strongest sense, complete fidelity in time of uncertainty. In a world where today, we can hardly hope for fidelity and allegiance in the one we choose to give our love to, it might be difficult to understand the plight of Penelope and Telemachus. Even†¦show more content†¦Still he searches out for clues and any information of the possible demise of his father. He is willing to go far and wide just for the knowledge of his fathers whereabouts. He is a faithful son and aids his father in all possible ways as Odysseus returns and reclaims what is legitimately his. Telemachus is there to fight side by side with his father whom he has only loved in his heart and mind. Some would call that blind faith. Just as the God whom we serve today calls us to love and serve him without seeing him with our eyes, Because you have seen me, you have believed; blessed are those who have not seen and yet have believed (John 20:29). Although Odysseus is Telemachus earthly father, one can see the parallels. He is as devoted to Odysseus as Penelope is; yet he has no actual memory of his father what so ever. Odysseus also knows that he can depend on his now grown son. He does not hesitate to stand with his adult child to defend his home and his honor. Loyalty has no limits. Not only is there devotion amidst the family unit of Odysseus, it is also evident in the relationship between the gods and Odysseus. Although he has gone trough many trials and tribulations in the last twenty years, Odysseus is still faithful to pray and seek counsel and blessings. After Zeus relents and demands the gods to allow our hero to return home, Odysseus is given the information and guidance and favor to complete hisShow MoreRelatedAn Analysis of Loyalty in Homer’s Odyssey1555 Words   |  7 PagesAn Analysis of Loyalty in Homer’s Odyssey In short, The Odyssey is a story of the war hero Odysseus’ pain and suffering caused by the extensive separation from his family and home during the chronicle of events after the fall of Troy. In the unraveling of these adventures, the reader is immersed in a world of heroic feats, strange creatures and lustful gods. 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One, the evil stepmother, schemes against her stepdaughter in order to assuage her envy and increase her power. She, of course, is thwarted by the end of the story. The other, Snow White, is a pure, innocent damsel entirely devoid of will. Nevertheless, by the end her prince saves her and she lives happily ever after. While Snow White is a European fairy tale, itsRead MoreTheme Of Violence In The Odyssey1025 Words   |  5 Pages The Odyssey by Homer is a literary classic that presents many themes about the natures of both man and god. Although the characters of the book display characteristics relatable to those of the people today, one of the most prevalent differences between the two eras and their people is the intense violence that takes place throughout the entirety of the epic. This violence serves several functions in the work as a whole. The violence that is enacted upon the characters of The Odyssey serve as aRead MoreJulius Caesar and The Odyssey Comparative Essay700 Words   |  3 PagesJulius Caesar and The Odyssey Comparative Essay Throughout William Shakespeare’s play Julius Caesar and Homer’s epic poem The Odyssey, loyalty is strongly presented as a major motif. In both texts, loyalty is highly valued as one of the most important traits to a person’s character. Not only do the loyal characters receive better fates, but those who are not loyal are punished for the actions, usually through revenge. In Julius Caesar, the characters that remained loyal to Caesar are the few whoRead MoreSimilarities And Differences Between The Odyssey And The Penelopiad780 Words   |  4 PagesIn both Homer’s epic The Odyssey and Margaret Atwood’s novel The Penelopiad, Penelope is given similar characteristic of loyal and faithful to Odysseus l, but there is one major difference between both text which involves her knowledge. In the Atwood, the characteristic of wise and knowledgeable were shown as she took control of the kingdom while odysseus was a ways however, innocent and naive were show n through the way her son and the suitor treat her in Homer’s epic. In The Odyssey, Homer portraysRead MoreThe Odyssey, by Homer Essay1150 Words   |  5 PagesHomer’s Odyssey was written around 700 BC. During this time there was major social and economic change, which brought the development of new cities, as well as new laws to govern them. Political rights and citizenship in Greek society truly defined the roles of women in this time period. All of the laws governing the population of Greece were not only written by men, but also enforced by men. Homer’s Odyssey is the product of a society in which men played the dominant role. Women were held atRead MoreComparative Analysis of the Aeneid, Odyssey, and Iliad Essay962 Words   |  4 PagesComparative Analysis of the Aeneid, Odyssey, and Iliad The Iliad and the Odyssey are two of the best Greek epics written by Homer. Despite their popularity, almost nothing is known about the author beyond the existence of his masterpieces. Surprisingly enough no concrete evidence of his existence is available; not even to confirm the same person created the two works. The authorship of the Iliad and the Odyssey were debated even in the times of the ancient Greeks. Many scholars have arguedRead MoreLoyalty as Defined in the Odyssey Essay946 Words   |  4 PagesLoyalty, as defined in the Odyssey seems to be the constant devotion to someone, the hopefully longing of their return and victory. Homer seems to value loyalty over many of the other human traits, as Eumaeus gets not only Homer’s famous â€Å"you† but his own book as well. The swineherd is not the only character that Homer uses to show loyalty, Penelope and Telemachus show unyielding faithfulness to Odysseus throughout the epic poem; as do many other characters eve n gods. Homer demonstrates the valueRead MoreFeminism and the Power Struggle of Women in Ancient Greece Essay1350 Words   |  6 Pagesinfluenced and shaped the Greek society to a very large extent. Women have been shown in many different lights in the Greek works of Odyssey and Iliad which we have covered in our class. The works that I will be citing in this essay, namely Homer’s poems Odyssey and Iliad talk about many prominent women such as Helen of Troy, Penelope and also many other Goddesses. Homer’s poems talk about the various traits of Greek women and portray their characteristics by describing their traits and the events they

Accounting theory and Contemporary Issues

Question: Describe about the accounting theory and contemporary issues. Answer: 1.AIS the full form of which is Accounting Information System may be referred as the refined structure of the firm, which helps in storing, retrieving, gathering, processing and managing financial data. The CFO uses this data or the chief financial officer or it can be managers, accountants, tax agencies, consultants, business analysts, auditors and regulatory authorities (Penman 2013). The entire system is one of the key aspects that help in retaining the necessary financial data confidential. Highest level of accuracy is maintained through the system of AIS by the accounts. The next important part includes preparing the methodological aspects that would gather the crucial financial data and help in accessing the information correctly (Flood 2014). The necessity of the AIS is to keep the data safe, secure and intact. The components of the accounting system consists of the six essential factors like methodology, people, internal controls, data, infrastructure of the IT and software. As per the area of AIS it might be said that professionals are the accountants of the firm people are considered to be the system users. This is one of the major elements to keep the running of the firm smooth and productive. The accounting system is used by the financial department of an organization to gather the necessary data and to retain the same for the growth of the organization. The auditors, consultants, managers, CFOs for maintaining well organized departments in organizations, rightfully use this system (Blankespoor et al. 2013). Common information could access by the firm at any point of time through the database or the software. This helps in reducing time consumption and to keep the data and handy. Both internal and external processes could do the collection of the data and retrieving the same. The internal processes include the staffs or the employees of the organization. On the contrary, the external processes include customers who order online (Guthrie, Ricceri and Dumay 2012). The data is collected from these sources to analyze, mange and assess the situation of the firm. The software of the AIS usually codifies that figures that is obtained from the procedures or instructions. The efficiency of the firm is related to the tracking of the data or the information. The data that is collected in the accounting system procedure is the financial information of the firm. However, with the improvement of technology the software and the database are one of the most positive elements that would help in the growth and assessment of the organisation. The different types of data usually includes sales orders, report regarding sales analysis, vendor invoices, inventory data, purchase requisites and billing statements of customers (Henderson et al. 2013). The integration of the hardware and software of AIS is helps in retaining all the necessary financial information correctly and accurately. However, the hardware must be compatible with the software. One of the pivotal jobs of the internal structure of the organization is to secure the confidential data safely. This is correctly done by the organization that the internal structure is transparent in the scenario. This could be understood with the help of a case in 2002 where a company called WorldCom had a fraudulent issue of about $4 billion. The auditors could save the form from bankruptcy by removing the CFOs from the data collected or received from the AIS. Hence, it might be said that AIS is one of the help in the organization for maintain clear and transparent data for the security of the internal structure (Blankespoor et al. 2013). Few factors are ensured by the AIS. One of the basic features is the qualitative features that are integration of the primary and secondary data. The next important features include consistency and comparability. These aspects help in the maintenance of the validity and the reliability of the organization. One of the key aspects of the organization is to reflect the validity in the data. This is ensured correctly by the AIS in case of large firms where manual track of the financial data is impossible to retain. Validity includes the faithfulness in the system and the neutrality in the system. Value feedback and timeline are the other crucial factors that are related to the reliability and validity of the system. Prediction is one the other key aspect that helps in analyzing the prediction or the future hold of the company in the financial data. This also includes the timeline that is one of the essential attributes of making the right decision (Blankespoor et al. 2013). . Feedback value is one of the main components in analyzing the decision or the process of the organization. Reliability is one another key component that is part of crucial processes like the inventory management. In the inventory management, the importance lies in the stock where fraud cases could be easily handled with the perspective of reliability. Faithfulness in the system is retained through the balance sheet that maintains the inventory of the company. The aspect of neutrality is the help that is required in the accounting standards. The standards of accounting are largely influenced by the investors and the economic consequences. The interest groups are largely affected in case of false neutrality (Bell and Griffin 2012). However, in case of the system and the database the neutrality is maintained effectively as there are no partial manual adjustments. The difficulty in maintaining the clarity in the economic scenario and neutrality is usually resolved by FASB. The mangers of the organisation receive their rewards based on the profit report that is produced by them. In such cases, the accounting standard could be fairly analyzed through the GAAP model. The best service and the differences in the neutrality could be analyzed through the data system. The improvement of the financial data could be clearly understood through the comparison of different years. This is easy as the accounting system software is one of the easiest means to receive the scenario of financial data. Hence, it might be said in this regard, that AIS is effective and impartial system without any issues in safety or security. The transparency in the system helps the company to grow without any fraud cases or chances or being bankrupt ed (Moser and Martin 2012). 2. As per the authors Watts and Zimmerman, the concept of Positive Accounting theory or famously known as PAT is considered to be effective to implement a suitable accounting practice in case of any modern business organization. Most of the modern business organizations implement several objectives that are required to attain a set of financial goals and services. This form of accounting theory assists the management of the firm attains their desired form of objectives in case of making and recording financial transactions. Many accounting theories do not allow this; however, positive accounting theory does so (Flood 2014). The major drawbacks for most of the accounting standards that the firms are implementing are that they have failed to provide a suitable guideline in case of some basic financial transactions. The accountants fail to record these types of transactions due to the amount of complexity attached to them. On the contrary, it can be inferred that positive accounting theory helps all the business firms to implement any type of transaction recording method that is suitable for the respective business organization. This type of method assists the accountants to minimize the discrepancies and loopholes associated with each financial transaction. There is a positive outcome associated with this theory and due to this reason, it is important for the modern business firms to implement and utilize this theory within their system. The main reason behind choosing positive accounting theory is that it assists the accountants and financial analysts to know about actual implications of several transact ions. In addition to this, the financial impact can also be measured with the help of effective utilization of positive accounting theory. Guthrie, Ricceri and Dumay (2012) opine that there are two major perspective that are related to the core of positive accounting theory. These are opportunistic perspective and efficiency perspective (Krahel and Titera 2015). The perspective of opportunistic refers that the financial analysts of the organization utilize this accounting theory in order to re-build their self-interest. It can be inferred that these self-interest can also be direct positive correlation with the interest of the respective organization. Apart from this, several other factors are associated with this perspective. One of the factors is debt-equity hypothesis. This further infers that the accountants and top-management of the firm tends to reflect higher amount of profits. Such kind of strategy will help the firm to pay off their debt, as it will have a negative impact on their capital structure. Due to this reason, PAT is preferred when it comes to modern business accountants. Another point of view is political cost. In this case, a business organization is assumed to highlight lower amount of profits than the actual one. Such kind of strategies helps the firms to get unsighted from the various political leaders who are present in the market in which the respective organization is operating (Greenstein and Hunton 2015). Another factor or assumption is associated with opportunistic perspective that is bonus plan hypothesis. In this type of hypothesis, the respective manager of accountants of the firm intends to manipulate several figures. This has a negative impact over the firms performance at the end of the financial year (Penman 2013). On the contrary, it can be inferred that in case of efficiency perspective, PAT assists the managers and accountants to select the best possible accounting method in order to recognize a fair picture of the operations of the business (Moser and Martin 2012). From this, it can be inferred that there are several positive things that are associated with the implementation of PAT. However, on the contrary many modern authors have opined that there are several loopholes in this respective accounting theory. Firstly, PAT evaluates the respective result on the application of any accounting method. Therefore, the exact solution or analysis is not available to the managers or accountants of the business firms. Another assumption that the theory has made is that it assumes that significance of employees interest and managers interest goes side by side. However, in reality, it differs in most of the cases. This theory may also create a wide negative impact on the financial statements of any firm is when the interest of both the parties contradict each other (Bell and Griffin 2012). Several accounting procedures are present that can assist the firm to select the best alternative method that the respective organization can use. These forms of methods are as follows:- Tax laws method Cost assessment method Selected leadership procedure Determination of industry constituents (Henderson et al. 2013) In case of tax law method, the business organization evaluates a respective accounting method based on the current laws and regulations. In addition to this, it can be inferred that the organization takes into account various tax concessions based on the theory they have opted with (Krahel and Titera 2015). In case of cost assessment method, the financial position of the firm plays a pivotal role. It can be inferred that the managers of the firm can take a call on what form of cost assessment method they can select. This can be in the form historical cost method or fair value method. Selected leadership procedure infers that the management of the firm will select an accounting procedure based on the existing leadership. On the other hand, in case of determination of industry constituents the firm selects ban accounting method based on the nature of the industry in which it operates Greenstein and Hunton 2015). Therefore, it can be concluded that there are several accounting method that a respective business firm can select. PAT helps to guide the accounts and the higher-level managers of the business firms to select the best alternative accounting method that will help them to meet their needs and objectives. References Baxter, W., Davidson, S. and Davidson, S. (2014).Studies in Accounting. Hoboken: Routledge, Taylor and Francis Group. Bell, T.B. and Griffin, J.B., 2012. Commentary on auditing high-uncertainty fair value estimates.Auditing: A Journal of Practice Theory,31(1), pp.147-155. Blankespoor, E., Linsmeier, T.J., Petroni, K.R. and Shakespeare, C., 2013. Fair value accounting for financial instruments: Does it improve the association between bank leverage and credit risk?.The Accounting Review,88(4), pp.1143-1177. Bragg, S. (2013).Accounting best practices. Hoboken, N.J.: John Wiley Sons. Brigham, E. and Ehrhardt, M. (2011).Financial management. Mason, OH: South-Western Cengage Learning. Deegan, C. and Unerman, J. (2011).Financial accounting theory. Maidenhead, Berkshire: McGraw Hill Education. Flood, B., 2014. The case for change in accounting education.The Routledge Companion to Accounting Education, p.81 Greenstein, M.M. and Hunton, J.E., 2015. Retraction: Extending the Accounting Brand to Privacy Services.Journal of Information Systems,29(2), pp.237-237 Guthrie, J., Ricceri, F. and Dumay, J., 2012. Reflections and projections: a decade of intellectual capital accounting research.The British Accounting Review,44(2), pp.68-82 Henderson, S., Peirson, G., Herbohn, K., Artiach, T. and Howieson, B., 2013.Issues in financial accounting. Pearson Higher Education AU. Krahel, J.P. and Titera, W.R., 2015. Consequences of Big Data and Formalization on Accounting and Auditing Standards.Accounting Horizons,29(2), pp.409-422 Moser, D.V. and Martin, P.R., 2012. A broader perspective on corporate social responsibility research in accounting.The Accounting Review,87(3), pp.797-806 Penman, S., 2013. Accounting standard setting: Thoughts on developing a conceptual framework.China Journal of Accounting Studies,1(3-4), pp.157-167.

Open Systems Interconnection (Osi) Model free essay sample

The two most recognized network reference models are: The Open Systems Interconnection (OSI) model †¢ The Department of Defense (DoD) model Without the framework that network models provide, all network hardware and software would have been proprietary. Organizations would have been locked into a single vendor’s equipment, and global networks like the Internet would have been impractical, if not impossible. Network models are organized into layers, with each layer representing a specific networking function. These functions are controlled by protocols, which are rules that govern end-to-end communication between devices. Protocols on one layer will interact with protocols on the layer above and below it, forming a protocol suite or stack. The TCP/IP suite is the most prevalent protocol suite, and is the foundation of the Internet. A network model is not a physical entity – there is no OSI device. Manufacturers do not always strictly adhere to a reference model’s blueprint, and thus not every protocol fits perfectly within a single layer. We will write a custom essay sample on Open Systems Interconnection (Osi) Model or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Some protocols can function across multiple layers. *** All original material copyright  © 2012 by Aaron Balchunas ([emailprotected] com), unless otherwise noted. All other material copyright  © of their respective owners. This material may be copied and used freely, but may not be altered or sold without the expressed written consent of the owner of the above copyright. Updated material may be found at http://www. routeralley. com. OSI Reference Model v1. 21 – Aaron Balchunas 2 OSI Reference Model The Open Systems Interconnection (OSI) model was developed by the International Organization for Standardization (ISO), and formalized in 1984. It provided the first framework governing how information should be sent across a network.

Using a Mind Map for Reading Comprehension

Using a Mind Map for Reading Comprehension The use of Mind Maps in class is useful when working on all sorts of skills. For example,  students can use a Mind Map to quickly jot down the gist of an article they have read. Another great exercise is using Mind Maps to learn  vocabulary. Mind Maps provide a visual learning mechanism that will help students recognize relationships they may miss in a more linear type of activity. The act of mapping something out encourages the individual to create an internal retelling of the story. This type of approach will help students with essay writing skills, as well as better overall reading comprehension due to the 30,000 foot overview they will get.   For this example lesson, weve provided a number of variations on the use of Mind Maps for exercises. The lesson itself could easily be extended into homework activities and over multiple classes depending on how much of the artistic element you encourage students to provide.  For this lesson, we created a simple map as an example for an upper-level reading course using the novel Dont You Dare Read This, Mrs. Dunphrey by  Margaret Peterson Haddix.   Mind Map Lesson Plan Aim:  Reading review and comprehension of extensive reading materials Activity:  Creating a Mind Map asking students to create an overview of a story Level:  Intermediate to advanced Outline: Introduce the concept of a Mind Map by showing students Mind Maps posted online. Just go to Google and search on Mind Map youll find plenty of examples.Ask students what type of things would lend themselves to Mind Mapping. Hopefully, students will come up with all sorts of creative uses. If not, we suggest pointing to simple examples such as vocabulary about the home or job responsibilities.  As a class, create a Mind Map of the story you are currently working on.Start with the main character. Ask students to identify the main areas of that characters life. In this case the class chose  family, friends, work  and  school.Ask students about the particulars of each category. Who are the people? What events happen? Where does the story take place?  Once youve provided the basic outline, ask students to either draw the map on a piece of paper, or use Mind Mapping software (we recommend Free Mind, an open source program).Ask students to fill in the Mind Map noting the relations hips, main events, difficulties, etc., for each of the categories.   How deep you ask students to go into the story depends on what is being reviewed. For analysis, its probably best to keep things relatively simple. However, if you use this to review a chapter, individual character might run much deeper.At this point in the exercise, you can ask students to review the reading in a variety of ways. Here are some suggestions:Use the map to discuss the relationships between the characters, places, etc., to partners. Each student can choose one arm of the map to discuss at length.Use the map as a written activity by asking students to write an accompanying explanatory text to the map.Ask students to really dig into the details by mapping out  one or two arms of the map.Be artistic and provide sketches for their mind map.Speculate on the backgrounds of the relationships represented using modal verbs of probability.Focus in on grammar functions such as tenses by posing questions about the relationships in a variety of tenses.  Have students compare and contrast the maps they create.