Wednesday, January 29, 2020
Philosophy of Teaching Essay Example for Free
Philosophy of Teaching Essay Philosophy of teaching is a self-reflective statement of your beliefs about teaching and learning. It discuss how you put your beliefs in practice by including concrete examples of what you do or anticipate doing in class. My teaching philosophy is ââ¬Ëparticipatory learningââ¬â¢. It a type of learning process whereby learners are put in the centre of every learning situation, in other words pupils take active part of the lesson presentation. . I hold this belief in the sense that, when children are involve actively in the lesson delivery with the relevant teaching methods and techniques and also appropriate learning materials, itââ¬â¢s inspires them to explore and take up their own responsibility. This belief once again, gives children the opportunities to discuss, talk and ask questions. It also allow the teacher to listen to the children and see how their understanding is developing, it makes learning permanent in any learning situation. Validity of my philosophy To validate my philosophy, James Hartley (1998) said that activity is very important in learning. Learning is better when the learner is active rather than passive; therefore learning by doing is to be applauded. My teaching style can best be described as one that incorporates different methods and techniques that encourages learners to be active participant in the delivering of lesson. By engaging students in variety of activities that address each childââ¬â¢s learning style, I believe that they will achieve academic success and build the self confidence. Learning occurs when a student is fully encouraged in the process, make a personal connection with the information taught and apply the knowledge to variety of experiences. When this happened the child is inspired to become engaged over and over again, make connections and apply his or her knowledge. Application of my philosophy I understand the importance of using participatory learning to appropriately address the different learning styles and needs of students in order to become effective in the near future. Consequently, it is extremely important to determine each childââ¬â¢s dominated learning style and continually monitor each studentââ¬â¢s academic progress through a variety of assessment in order to plan instructions that draw upon each childââ¬â¢s strength to improve academic development. With my teaching philosophy in mind, I try my best to prepare my lesson before time, rehearse on my own base on the teaching and learning materials prepared and available. Introduction of which is an important part of lesson delivery is done first based on the relevant previous knowledge of student then proceed to tell them objectives of the lesson and the future benefit of the topic. In doing so the learner become informed of what would be discussed as the lesson proceed, they think critically and consciously about each objectives. For example I taught the topic shapes and space with the sub topic solid shapes. I used variety of relia like Milo tin, milk tins paper boxes, match boxes, etc. During the presentation stage l allowed pupils to have a look at the TLMs. Teacher then assisted pupils to explore the materials and came out with their own findings. Pupils discussed their findings to identify the shapes as solid shapes while teacher served as a facilitator. Teacher also assisted pupils to identify the parts of the various solid shapes talked about. Likewise in all the topics I treated during the program I used methods and techniques that allowed pupils to fully participate in the lessons. Such techniques include activity method, demonstration, discussion, games, etc. As a teacher I only served as a facilitator and guide to all the activities that went on during teaching and learning process. Effectiveness This philosophy ââ¬Å"participatory learningâ⬠with the needed teaching and learning materials is very effective as it enhance pupils taking part fully in the lesson that is they communicate, ask questions, write down points and share ideas with friends. Conclusion I will therefore conclude that when a teacher impact knowledge by involving pupils in every activity or lesson, with appropriate, adequate and suitable learning materials using a variety of teaching techniques such as demonstration, dramatization and role play, the teacher will achieve his or her set goals and get the needed feedback from pupils. This also makes learning more practical and permanent.
Tuesday, January 21, 2020
The Natural :: Essays Papers
The Natural Iris vs. Memo, the everlasting battle of Good and Evil, Good Angel vs. Bad Angel. In The Natural the Angels take the form of women that interact with Roy. Iris the ââ¬Å"Good Angelâ⬠has nothing but a positive influence on Roy and cares about him deeply. The exact opposite of Iris is the ââ¬Å"Bad Angelâ⬠Memo who cares just about what she can get her hands on except poverty. To her nothing or nobody matters. The reason Memoââ¬â¢s able to sneak in with Roy so easy is that she uses her body, her looks. She makes Roy a ââ¬Å"toyâ⬠to her. She wants money so badly, thatââ¬â¢s why sheââ¬â¢s always with people like Gus or the Judge, because they are the rich people who like to spend a lot of money. Memo has always been mean to Roy: She hadnââ¬â¢t treated him right. For a while things had looked so goodâ⬠¦ but no sooner has he gone into a slump when she began again to avoid him. Had she been nice to him instead, heââ¬â¢d have got out of trouble sooner (165). Iris is really ââ¬Å"laid backâ⬠when it comes to Roy. Iris isnââ¬â¢t as attractive as Memo, but she looks past the dollars and sees what she likes. Each ââ¬Å"Angelâ⬠has a different effect on Roy both being on and off the field. Roy goes out with Memo ignoring Popââ¬â¢s warning ââ¬Å"â⬠¦She is unlucky and always has been and I think that there is some kind of whammy in her that carries her luck to other peopleâ⬠(136). Roy goes into a bad slump. Everything he does fails until one game in Detroit. The lady in the stands hesitantly roseâ⬠¦ She was an attractive woman, around 30, maybe more, and built solid but not too bigâ⬠¦ A reporter approached her and asked her name but she wouldnââ¬â¢t give it to him, nor would she, blushing, say why she was standing now (159). The woman standing is Iris and she is standing because she believes in Roy, and wants him to regain his confidence by showing her support.
Monday, January 13, 2020
Goodwill Impairment Testing Essay
Galaxy Sports Inc. (Galaxy), a U.S.-based manufacturer of sports equipment, is a calendar year-end SEC registrant with one operating segment and the following three reporting units: Fitness Equipment. Golf Equipment. Hockey Equipment. Galaxy is in a competitive industry with several publicly traded companies in which growth and profitability are tied to the market and consumer demand Three reporting units are appropriate because discrete financial information is available for each component, each component is a business, and each component is managed separately. The Fitness Equipment component is Galaxyââ¬â¢s largest reporting unit. Over the years, various acquisitions have resulted in recorded goodwill of $200 million assigned entirely to this reporting unit. The Golf Equipment component is a large golf equipment manufacturer that was acquired in 2004. Upon acquisition of the business, Galaxy recorded $130 million of goodwill that was assigned entirely to this reporting unit. The Hockey Equipment component is a small hockey equipment manufacturer acquired in 2003 to gain entry into the very profitable hockey equipment market. Galaxy recorded $30 million of goodwill related to this acquisition, which was assigned entirely to this reporting unit. Galaxy has elected an annual goodwill impairment testing date of December 31 for all three reporting units. In December 2010, Galaxy management engaged Big Time LLC (Big Time), a reputable external valuation firm, to perform three annual ASC 350, Intangibles ââ¬â Goodwill and Other, impairment analyses (one for each reporting unit) on the $360 million of goodwill recorded by Galaxy as of December 31, 2010. Previously, management had performed the annual goodwill impairment analysis internally. However, given the increasing complexities involved in the calculation and resource constraints at Galaxy, the company decided to use a third party. Through early discussions with Galaxyââ¬â¢s management and Big Time, it was expected that the entity was going to pass step 1 of the goodwill analysis for all three reporting units with a significant cushion (i.e., the estimated fair value of each reporting unit significantly exceeded the book value) for each reporting unit. This was also consistent with the goodwill analysis that was performed internally by Galaxy in the previous year. Copyright 2009 Deloitte Development LLC All Rights Reserved. Case 11-9: Goodwill Impairment T esting Galaxy management indicated that the significant cushion was likely because 2010 Q4 sales were very strong, and strong sales were also expected for 2011and beyond. Big Time completed its analysis in late January 2011 and, as expected, Galaxy passed step 1 of the annual goodwill impairment test for each reporting unit. Galaxyââ¬â¢s common share price was $56.75 as of December 31, 2010. Note: As of December 31, 2010, Galaxyââ¬â¢s share price was $56.75 and 46 million shares were outstanding, indicating a market capitalization of $2.6 billion. The implied control premium of 18 percent is viewed by management as reasonable. First Quarter of 2011 Management released Q1 earnings, which were slightly below expectations. In a Q1 press release, Galaxy attributed the lower earnings to the slowing economy and reduced consumer spending on recreational activities. Galaxyââ¬â¢s common share price fell to $49.25 after the release of Q1 earnings. Second Quarter of 2011 Management released Q2 earnings on July 15, 2011. As in Q1, Q2 earnings were also below expectations because the slowing economy resulted in continuing reductions in consumer spending. In Galaxyââ¬â¢s press release, management discussed the impact of the slowing economy on its business. Further, the company experienced additional pressure on its sales during the quarter as a result of an increase in sports equipment manufactured in China that was being sold at large discount retailers. The equipment has a lower price point, which is appealing to consumers during difficult economic times. Historically, Galaxy has not experienced significant competition from imports because the quality of the imports is inferior to the quality of the sports equipment manufactured by Galaxy. Galaxyââ¬â¢s common share price fell to $45.25. Third Quarter of 2011 During the financial close process, management considered performing anà interim goodwill impairment test but, after reviewing ASC 350, determined it was not necessary. Copyright 2009 Deloitte Development LLC All Rights Reserved. Case 11-9: Goodwill Impairment T esting Page 3 Management released earnings on October 15, 2011, and indicated that although Q3 earnings were significantly below expectations because of a continued slowing economy and reduced consumer spending, revenue would rebound in Q4 as retailers stocked up for the holiday shopping season. Historically, Q4 has been the strongest quarter for Galaxy with Q4 sales representing more than 50 percent of the companyââ¬â¢s annual sales. Galaxyââ¬â¢s common share price fell to $31.50 after the earnings release. On September 15, 2011, the FASB issued ASU 2011-08, Testing Goodwill for Impairment, which amends the guidance in ASC 350-202 on testing goodwill for impairment. Under the revised guidance, entities testing goodwill for impairment have the option of performing a qualitative assessment before calculating the fair value of the reporting unit (i.e., step 1 of the goodwill impairment test). The carryforward option permitted in ASC 350-20-35-29 was removed. The amendments are effective for an nual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011. Early adoption is permitted; however, Galaxy elected NOT to early adopt this guidance when performing their annual goodwill impairment test as of December 31, 2011. Year-End 2011 As Galaxy prepared for its annual goodwill impairment test, management determined that (1) assets and liabilities of the Fitness Equipment and Hockey Equipment reporting units had not significantly changed, (2) the most recent fair value determinations (the 2010 analysis prepared by Big Time) for both reporting units resulted in an amount that exceeded the carrying amounts by substantial margins, and (3) on the basis of its analyses, thereà have been no significant events or circumstances that would cause the fair value to fall below book value for both reporting units. As a result, management decided to carry forward the prior-year step 1 analyses for the Fitness Equipment and Hockey Equipment reporting units. Management believed that ASC 350 supported its determination to carry forward these analyses. For the Golf Equipment reporting unit, management used the analysis created by Big Time last year and updated it as of December 31, 2011, by using the same growth rate and discount rate as in the prior year. On the basis of this updated analysis, management concluded that the Golf Equipment reporting unit passed step 1. A summary of Galaxyââ¬â¢s 2011 annual goodwill impairment test follows: * We have elected to carry forward the fair value as of December 31, 2010. Note: On December 31, 2011, Galaxyââ¬â¢s share price was $27.50 and 50 million shares were outstanding, indicating a market capitalization of $1.375 billion. We firmly believe that the reporting unit fair values represent managementââ¬â¢s view of the companyââ¬â¢s business and expectations. The market has undervalued the companyââ¬â¢s stock. Accordingly, the implied control premium of 120 percent is viewed by management as reasonable given the overall market climate. Galaxy released year-end earnings on January 25, 2012. On the basis of the annual earnings release and the lack of an expected Q4 rebound, Galaxyââ¬â¢s common share price fell even further, from $27.50 on December 31, 2011, to $21.25 after the earnings release. Galaxy filed its December 31, 2011, Form 10-K on February 10, 2012. Required: Should management have performed an interim goodwill impairment test as of September 30, 2011? Assume no interim test is required. Was management justified in carrying forward the prior-year goodwill impairment test for the Fitness Equipment and Hockey Equipment reporting units?
Saturday, January 4, 2020
How Childhood Obesity Rates Have Tripled Over The Last...
Obesity is one of the biggest problems in America today, luckily we have people like First Lady Michelle Obama who are on the front lines of the fight against this issue. As our next generation of children grow up obesity will be a battle for them everyday and will continue to be a battle unless we begin to make an effort to solve this problem. Childhood obesity rates have tripled over the last three decades, this statistic alone should be alarming enough to create a sense of urgency in anyoneââ¬â¢s mind. I notice younger children everyday who are overweight and out of shape and ask myself every time what their parents must be thinking to be okay with that. The truth of the matter is that many people are simply not educated enough on how to live a healthy lifestyle and what steps to take to eat healthier and begin exercising on a regular basis. Michelle Obama has begun the Letââ¬â¢s Move initiative to help educate children and their parents on how to combat obesity and begin changing the newer generations to help build a better future world. This initiative has five parts to it: creating a healthy start for children, empowering parents and caregivers, providing healthy food in schools, improving access to healthy, affordable foods, and increasing physical activity. ââ¬Å"Combining comprehensive strategies with common senseâ⬠(), is how Michelle Obama wants to begin to contest childhood obesity. Through these initiatives and common sense Michelle Obama feels that we can educate not onlyShow MoreRelatedThe Effects Of Fast Food On Children991 Words à |à 4 PagesThe impact obesity has on a child can become life changing. ââ¬Å"According to the CDC if current trends continue, 1 of 3 U.S. adults will have diabetes by 2050â⬠(Evans, W, 2006). Behind the mask of obesity is a child that falls into the trap of fast food advertisement. 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Living healthy lifestyles is a great goal for a country to look towards achieving, and encouraging these lifestyles can benefit the country as well as the people. There are a lot of benefits for living healthy lifestyles, while there are also many negatives to living an unhealthy lifestyle. Taxing fatty foods would help to encourage buying healt hy foods, and it could reduce obesity rates in AmericaRead MoreThe Current State Of Obesity1526 Words à |à 7 Pagesstate of obesity in the United States is a greater than that of other countries who live healthier lifestyles. Living healthy lifestyles is a great goal for a country to look towards achieving, and encouraging these lifestyles can benefit the country as well as the people. There are a lot of benefits for living healthy lifestyles, while there are also many negatives to living an unhealthy lifestyle. Taxing fatty foods would help to encourage buying healthy foods, and it could reduce obesity rates in AmericaRead MoreChildhood Obesity And High Poverty Neighborhoods Essay2187 Words à |à 9 PagesChildhood Obesity in High-Poverty Neighborhoods Over the last thirty years, there has been an increase in the widespread presence of childhood obesity, as reported by the American Obesity Association (AOA) in Eliadisââ¬â¢ (2006) commentary article. According to the Centers for Disease Control and Prevention (CDC), childhood obesity ââ¬Å"is now considered the number one nutritional public health concern of children and adolescents in the United Statesâ⬠(Sealy, Y., Farmer, G., 2011). Individuals livingRead MoreThe Prevalence Of Childhood Obesity Essay1860 Words à |à 8 PagesThe prevalence of childhood obesity in the United States has greatly increased in the past two to three decades 1, while incidence of obesity has doubled worldwide since 1980 2. 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