Thursday, January 30, 2020
Education of African American Male Students Essay Example for Free
Education of African American Male Students Essay The Brown vs. the Topeka Board of Education was a landmark decision of the United States Supreme court which outlawed racial segregation within public education facilities. Segregation of public education existed until the Supreme Court considered arguments by the schools requesting relief concerning the task of desegregation. In Brown II, the Supreme Court delegated the task of carrying out the desegregation to district courts with orders that desegregation occur with all deliberate speedâ⬠(The United States Supreme Court, 1954). This phrase ââ¬Å"with all deliberate speedâ⬠was easier said than done. Segregation practices continued in America well after 1954. During these early years groups like The National Association for the Advancement of Colored People (NAACP), Southern Christian Leadership Conference, and The Nation of Islam emerged as the new lead organizations for the Civil Rights Movement. Leaders like Megar Evers, Malcolm X and Martin Luther King Jr. emerged all were assassinated before reaching the age of forty. These assassinations sparked the emergence of younger and more radical groups. Groups like the Student Nonviolent Coordinating Committee and the Black Panther Party had goals for education. The Black Panther Party created a comprehensive plan for improving their community. The plan was called the Ten Point Plan (Ten Point Plan, 1966). The Ten Point Plan stated: We believe in an educational system that will give to our people knowledge of self. If a man does not have knowledge of himself and his position in society and the world, then he has little chance to relate to anything else. (Ten Point Plan, 1966, p.1). The 1960ââ¬â¢s were an era of great change in African American culture. This was also a time for new leadership in the African American community. Dr. Martin Luther King Jr. and Megar Evers had chosen to use a nonviolent approach. Malcolm X was more radical and was willing to use violence to get equal treatment. After all three leaders were assassinated; leaders such as Stokely Carmichael had a new concept ofà what America should become. In 1968 Stokely Carmichael created the term institutional racism, which he defined as the collective failure of an organization to provide an appropriate and professional service to people because of their color, culture or ethnic origin. One of the new topics in education reform focused on how to educate African American males. Students in urban areas have been exposed to deteriorating conditions, which include overcrowded classrooms, limited funding for education, and unstable learning environments. In recent years the education of African American males has encountered several problems. Although 72% of African-American students in America graduate from high school, over 45% of African-American males drop out of high school (Green Carl, 2000). Another problem is that one in four African American males are expelled from school each year. Additionally a disproportionate number of African-American males are in special education and remedial reading classes (Lee, Winfield Wilson, 1991). According to Livingston and Nahimana (2006), Success with African-American males requires understanding the social context in which they exist. This journey of cultural understanding begins by recognizing preconceived assumptions about urban African-American male children, African-American children, particularly urban youth, are very keen on picking up the adultââ¬â¢s perception of them. Thus, understanding the behavior and dynamics of urban African-American families will greatly aid in understanding and educating the African-American male child. (p.210) Statement of the problem In recent years, there has been a trend of academic underachievement among African American males. Economic opportunities, lack of education, lack of father figures and the lack of understanding from the American society has damaged the self-esteem and the educational opportunities of young African American males. This research discussed the role that education has contributed to the underachievement of African American males in education. The purpose of this study was to review and analyze the data regarding the education of African American male students. Specifically, the study lookedà at the factor impacting the education of African American male students. This results of this study aims to encourage and educate professionals by providing information and additional strategies in promoting the educational success of African American male students. The following research questions guided this study: 1. What factors have influenced the education of African American males? 2. How have historical perspectives regarding poverty in the African American community changed? 3. How have attempts to desegregate public schools in America operated? 4. What strategies can educators use to improve opportunities for African American male students? Limitations of Study This study was based on existing literature and research regarding factor impacting African American male students. The scope of data collection included journals, books, and articles dealing with African American male student. The literature consisted of a number of studies involving the African American family structure. Studies in the field of education often do not include a control group. Other sources describe recommendations or proposals that may correlate with successful implementation of various strategies, but do not have quantifiable data to support those models. The limitations that these factors bring include the amount of study and research that exists within the literature Research was confined to the past decade; with the exception of the historical aspects presented Definition of Terms Accountability: a policy of holding schools and teachers accountable for the academic progress students by linking such progress with funding for salaries, and maintenance Culture: refers to patterns of human activity and the symbolic structures that give such activity significance. Different definitions of culture reflect various theoretical bases for understanding, or criteria for evaluating, human activity. Institutional racism: the collective failure of an organization to provide an appropriate and professional service to people because of their color, culture or ethnicà origin. Poverty: the state or condition of having little or no money, goods, or means of support; condition of being poor; indigence. Public education: education mandated for or offered by the government to the children of the general public, whether national, regional, or local, provided by an institution of civil government, and paid for, in whole or in part, by taxes. The term is generally applied to basic education, K -12 education and primary and secondary education. Racism: a belief or doctrine that inherent differences among the various human races determine cultural or individual achievement, usually involving the idea that ones own race is superior and has the right to rule others. Racial segregation: is characterized by separation of different races in daily life when both races are doing equal tasks, such as eating in a restaurant, drinking from a water fountain, using a rest room, attending school, going to the movies, or in the rental or purchase of a home. Urbanization: means increased spatial scale and/or density of settlement and/or business and other activities in the area over time. The process could occur either as natural expansion of the existing population (usually not a major factor since urban reproduction tends to be lower than rural), the transformation of peripheral population from rural to urban, incoming migration, or a c ombination of these. Design of the Study This study was descriptive in nature. All data were based upon research of available literature on the challenges of poverty and its role in the education of African American male students. Guiding questions were answered based upon a review of existing literature and research which addressed the factor impacting African American male students Literature on educational learning strategies were identified, studied and discussed. The information is presented in four chapters: Chapter One will consist of the introduction of the research paper. Chapter Two is the review of literature, outlining as pertinent to the research question. Chapter Three presents the analysis of the findings, and theme regarding the historical perspectives and impacting factors associated with the education of African American males. Chapter Four consists of a discussion including summary, conclusions, and recommendations. CHAPTER TWO REVIEW OF THE LITERATURE Introduction Before educators analyze the negative statistics for African American males, the fact that there have been successes must be realized. According to Livingston and Nahimana (2006), Success with young African-American males requires understating the social context in which they exist. This journey of cultural understanding begins by recognizing preconceived assumptions about urban African-American male children. African-American children, particularly urban youth, are very keen on picking up the adultsââ¬â¢ perception of them, thus understanding the behavior and the dynamics of urban African-American families will greatly aid in the understanding and educating the African-American male child. Although the literature is quick to point out that many urban African-Americans are reared in single family home, one should not assume that there are not positive males in the childââ¬â¢s extended family. Uncles, grandfathers and even older male siblings can play an important role in aiding our work with students. ( p.210) There are several questions that could be asked about the education of African American males. According to Education Today (2007, p.22), ââ¬Å"there is a new question that will be asked. Will we lose the next two or three generations, or possibly every generation of African-American boys hereafter to negative media, gangs, drugs, poor education, unemployment, father absence, crime, violence and death? African American male students are faced with several challenges in education such as unemployment, housing, violence, incarceration, drugs, and education. According to Livingston and Nahimana (2006), ââ¬Å"Educating young African American males has become an increasing concern for educators and human service professionals over the past 20 years. Disproportionate rates of school failure, dropout, and incarceration all speak to the need to develop interventions, which can account for the structural and ecological factors that impact African-American families and African-American childrenâ⬠(209). Even the United States Senate has noticed the new disturbing trend among Africanà American males. According to United States Senator Charles Schumer (D-NY) ââ¬Å"in 1999, 65 percent of African-American male high school dropouts in their 20s were jobless. He added that by 2004, the share had increased to 72 percent, as compared to 29 percent of whites and 19 percent of Latinos.â⬠Schumer also noted ââ¬Å"the incarceration rate of young African-American males is at historic highs, more than half of African-American males do not finish high school, and an African-American man in his 20s without a high school diploma is more likely to be in jail than to be workingâ⬠(Wright, 2007, p.4). Family Structure/Foundation In America, the traditional family structure consists of a mother and a father. According to May, ââ¬Å"In the 1950s the normative American family consisted of a breadwinner father, homemaker mother, and several children, all living in homes in the suburbs on the outskirts of a larger city. It was a narrow view of a model family, yet it pervaded the media and was widely accepted as the ideal and most normalâ⬠( p.20). Today, the dynamic of the American family structure is much different. Bishop (1991, p 23 ) stated that ââ¬Å"In the 1990s there are still traditional families with parents and children, but the definition of a family has broadened considerably. Children are raised by many varieties of caring adults: single parents, grandparents, kin-networks, homosexual couples, and others. Even traditional appearing families are often blended families of children from different biological parents.â⬠African American families have similar dynamics. Billingsley (1968, p. 36) ââ¬Å"identified three categories of African American families: primary families (e.g., two-parent), extended families (e.g., other relatives, in-laws), and augmented families (e.g., nonrelated individuals).â⬠The structure of the African American family has not remained static over the years. According to Tucker and Mitchell-Kernan (1995) African American women are now twice as likely to maintain families solely then they were in 1940. Another trend involves women heading the household. According to Darity and Myers (1995, p. 1), ââ¬Å"The rise in female-headed families among African Americans has been swift. Twenty-eight percent of African American families were headed by women in 1970, and 46% were female headed. This data make it clear that patterns of African American family formation have undergone substantial change over the past 50à years in a number of important aspects. The absence of fathers from the homes has been associated with delinqu ency. According to Auletta, ââ¬Å"living in single-mother household has been suggested as a contributing factor in the development of adolescent problem behaviorsâ⬠(p.23). There are other concerns with the African American family that involve marriage. According to Tucker and Mitchell-Kernan (1995), ââ¬Å"the proportion of African American women and men who marry has declined by 20% over the past 50 years, compared to the general population that has remained steady. The combined impact of delayed marriage, more non-marriage, high divorce rates, and a high rate of births out of wedlock are observed as having a profound effect on family formation in the African American community. Four out of every 10 African American families have a woman maintaining the family without the support of another adult. These trends are directly related to the well being of African American families and communities. Unemployment In the African American community there are several challenges for young African American males. The lack of jobs has a lot to do with poverty and continues to plague the African American community. According to McAdoo (p. 15), High rates of unemployment have had a profound impact upon the African-American community. Discrimination, inequalities in hiring and recessions, plant closings, the removal of high paying, industrial and manufacturing jobs to rural America and Third World countries have removed a number of African-American males from the urban employment sector. Historically, the rate of unemployment among African-American men has been twice that of White America. On the east coast the unemployment rates are even more disproportionate. Currently in major urban cities like Philadelphia, Baltimore, and New York, 35-55% of African-American males between the ages of 18 and 35 are unemployed (National Urban League, 2005). According to Dubowitz (1999), ââ¬Å"Currently 24.4% of African-Americans live in poverty as compared to only 8.2% of Whites and 22.5% of Hispanics.â⬠(p.55)â⬠There have been other studies that reveal males are more likely to remove themselves from their family when they are unable to provide financial support (Livingston McAdoo, 1993). For African-American Families, and African-American male children in particular, high rates of male unemployment can create a context of fatherlessness, economicà instability, poverty, hopelessness characterized of manifested in children by low expectations, increased rates of high school drop out, and high rates of delinquency, which eventually assist in maintaining the context of persistent poverty (McAdoo, 1993). Unemployment can create multiple mental and psychological problems for African American male students Drugs in the African American Community There is an increased concerned about drugs in the African American community. In the African American community, children endure the most pain when fathers or brothers are missing because they are in jail. According to Newman (2005), ââ¬Å"One reason why many fathers cant be with their families is because of this countrys misguided war on drugs. Of the 2 million people behind bars in America, more than 450,000 are there for drug offenses. While drug abuse doesnt discriminate, our drug policies do.â⬠(pg12), Another statistic indicate that African Americans are more likely to go to jail for drug offences. According to Newman (2005,), ââ¬Å"Despite roughly equal drug use between African-Americans and Whites, African-Americans are 13 times more likely to go to jail for drugs than Whites. In New York, 93% of the people in jail under the Rockefeller drug laws are African-American and Latino. Offering people treatment and help instead of incarceration for their drug addictions woul d not only save this country much-needed resources, it would help keep thousands of fathers with their families.â⬠(pg12) There is another puzzling situation in the low-income African American community related to drugs. There are higher risk factors that create an environment more conducive to drug abuse and incarceration. According to Schensul (2005, p.39), ââ¬Å"The drug use of low-income African American emerging adults is more troublesome because those protective factors associated with the role changes that mark emerging adulthood in middle class white youths and many youths of color are not necessarily available to poor young people.â⬠These statistics reflect a correlation between income, drugs, and possible incarceration. Schensul (2005) noted that urban low-income youths experience many of the same developmental transitions as their middle-class counterparts. Some of the factors that promote drug use include increased residential instability, expanded and diversified social networks, exposure to high risk settings, and negativeà social influences that support and promote the use of drugs and alcohol. However, urban students are subject to inadequate primary and secondary school education, family stressors stemming from the vagaries of impoverishment and government social policies, limited local professional role models, and few job opportunities that guarantee salaries and benefits above the poverty level. Material goods can also play a key role in the lifestyle of young African American males. According to McCord, J. (1990,), Sometimes there are families struggle that are related to school life (fashionable clothing and social life) but may not be able to do so for emerging adults whose financial needs are increasing. Selling marijuana is an option for intermittent income supplementation, and many youths have friends or relatives who are in a position to supply them with small amounts from time to time. Once involved in drug selling networks, youths can move to selling additional drugs if they believe it is reasonable to accept the associated risks. This means that students are willing to take unnecessary risk.(pg 35). Crime and Violence in the African American Community In the African American community there is a mistrust of law enforcement. According to McCord, (1990), Unlike suburban White youths, however, African American and Latino youths are targets for street violence, arrest, and police harassment and abuse. Once imprisoned, or on parole as adults, their institutional record may preclude voting and render them ineligible for employment opportunities. Imprisonment may introduce them to gang members or prospective customers. (p. 44) Studies also revealed that certain minority youth are at greater risk for violent behaviors. According to Fitzpatrick and LaGory (2000,), ââ¬Å"Specifically, African-American adolescents are more likely than White, Hispanic, or Asian youth to instigate physical fighting and weapon-related violence and to suffer both fatal and nonfatal injuries from physical assaults. Not only are minority youth at greater risk for victimization by aggressive peers, they are more likely to perpetrate violence.â⬠(p. 21) African Americans are at higher risk to have more fatal injuries than Whites. This results in higher homicide rates. Many prominent African Americans have shown concern about young African American students. The most notable of the critics, Billà Cosby, has been vocal regarding the number of African-American men who are incarcerated and the growing number of poor African-American children who are being raised by irresponsible parents. Cosby publicly chastised many in the African-American community for not doing enough to deal with critical problems and issues, such as illiteracy, poverty, crime and violence, which remain challenges in the African American community. Cosby told a packed crowd gathered at a 50th anniversary celebration commemorating the Brown v. Board of Education decision ââ¬Å"the ladies and gentleman of the lower economic people are not holding up their end in this deal. These people are not parenting. They are buying things for kids ââ¬â $500 sneakers for what? And yet they wont spend $200 for Hooked on Phonics (Watson, 2004, p. 10), Even though Cosbyââ¬â¢s statements were harsh, they created a debate, which stirred conversation in the African American community. Incarceration According to Kunjufu (2001, p. 15 ), ââ¬Å"over the past twenty years there has been a decline in violent crime in the United States. But in the African American community there has been an opposite trend. There are several factors that cause these trends, including poverty, family structure, high unemployment rates, crime, drugs and education.â⬠Kunjufu also reported that African-American males in juvenile detention centers and prison have increased in recent years. Each year, thousands of young boys are placed in detention centers and adult facilities. Although African American males comprise only about 6% of the population of the, they represent over 50% of the penal population (Kunjufu, 2001). There are several other statistics that prove alarming to the African American community and the rest of the citizens in the United States. According, to Kunjufu ââ¬Å"Currently one in three Africans American males between the ages of 20-29 is either in jail or on probation. The overwhelming majority of these men have been arrested and detained due to drug convictions.â⬠(p. 26), Another statistic is that there are major inequities when it comes to sentencing of African American males. According to Livingston and Nahimana, ââ¬Å"inequities in sentencing have lead to longer jail and prison terms for these young men at the most malleable period in their development. The return into the drug trade and the life of crime becomes a viable choice for many of these young men, accounting for the high rates of recidivism forà young African American malesâ⬠(p.11). This is alarming because of high unemployment and limited education as well as the fact that prior conviction can lead to long term prison. The incarceration of African American males has had a dynamic effect on the community. According to Arias (2007), ââ¬Å"The overwhelmingly high rate of incarceration among African-American men in America is striking a blow not only to the health and well-being of those men but also to their families and communities.â⬠(p.20) This study reported that 12% of young African American males between the ages of 20-39 have been taken out of the household. This places a tremendous strain on African American women to take care of the household. Another staggering statistic is that only 62 percent of African American males graduate from high school. According to National Urban League Panel (2005, p.1), On average, only 62 percent of African-American males graduate from high school with their original class. African-American males make up only 6 percent of the United States population, but 40 percent of the prison population. Forty percent of those African-American inmates are between the ages of 17 and 26. (National Urban League Panel,). The age group between 17 and 26 is the age group that will likely attend college. If these current trends continue, there will be a tremendous increase in the number of African American males incarcerated. According to Pluviose (2006,)ââ¬Å"by 2020, if current trends hold, that figure will rise to more than 65 percent for African-American men between the ages of 20 and 29.â⬠(p. 22), These figures illustrate a tremendous need for employment and educational programs. The prison rate of African American males has had substantial economic impact on the African-American community. According to Holmes and Hughes (2003, p. 44), ââ¬Å"incarceration rates in the United States, prison and jail inmates at midyear in 2002, reported that 12.9% of African-American males between the ages of 25 and 29 were incarcerated.â⬠Segregated Schools What would Horace Mann think about the state of education today? Horace Mann was the father of the American school system. According to Hubbard (2005), Horace Mann believed that the common schools should be available to everyone. He wanted them to be available to people that were rich, poor, and of different backgrounds. As mentioned earlier Brown vs. the Board of Education was a landmark decision of the United States Supreme Court which outlawed racial segregation within public education facilities. In Brown II, the Supreme Court delegated the task of carrying out the desegregation to district courts with orders that desegregation occur with all deliberate speedâ⬠(The United States, 1954). The current challenge that urban education face is called the No Child Left Behind Act. According to The United States Department of Education (2007) ââ¬Å"No Child Left Behind Act of 2001 (Public Law 107-110), commonly known as NCLB, is a United States federal law that was passed in the House of Representatives on May 23, 2001. This law was signed on January 8, 2002, and reauthorized a number of federal programs aiming to improve the performance of United States primary and secondary schools by increasing the standards of accountability for states, school districts and schools, as well as providing parents more flexibility in choosing which schools their children would attend. Additionally, NCLB promotes an increased focus on reading and re-authorizes the Elementary and Secondary Education Act of 1965 (NCLB, 2007). One of the many challenges with No Child Left Behind is that the goals are commendable, but the expectations are unreasonable because of the deterioration of the urban schools school district. The next challenge in urban education the education of African American males. According to Misani (2007,) nationally between one-half and two-thirds of African male students drop out of school. In addition, the research disclosed a 65 percent dropout rate in Chicago, with only 35 percent of African-American male students graduating from high school. In New York, the dropout rate is 74 percent, with merely 26 percent of African-American male students graduating.â⬠p. 34) This is a tragic situation in urban schools when nearly seventy five percent of the African American male students are not graduating. According to Smith (2005, p. 27), ââ¬Å"the drop out rates for African American males in metropolitan areas is well over 50 percent. Another trend is that some African American males believe that it is easier to drop out than to complete high school Bowye (2007, p.3) stated, It isà most disturbing that dropping out of high school is more common than graduating from high school for children of color. Focusing on another disconcerting trend within the community for African-American young men, Dr. Hodge pointed out: Going to jail is becoming the common experience for children of color (Misani, 2007, p.35). If African American children continue to think this way, many are headed for prison and the crime rate will steadily increase in these areas. There is also a problem when it comes to the placement of African American males in education. There are disproportionate numbers of African American males placed in special education and suspended from school. According to Rodney and Crafter (1999, p.185), ââ¬Å"Nationally African American males score lower than any other groups on standardized test and are three times more likely than their Caucasian American counterparts to be misplaced in special education or classes for slow learners.â⬠When situations like this continue to occur students feel neglected and are more likely to drop out of school. Many African American students think that the American educational system is unfair. According to Misani (2007, p. 34), African-American boys are disproportionately and inappropriately assigned to special education classes, expelled and suspended from school, and underrepresented in college preparatory classes. Consequently the study concluded: Many of those who graduate are not prepared for college or further educational training. (Misani, 2007 p.34) African American males represent 8.6 % of the nationââ¬â¢s public students in 2000-2001, but in some districts, they make up as much as 41 percent of the special education population (Smith, 2005).
Wednesday, January 22, 2020
THE LION KING SUMMARY Essays -- essays research papers
The Lion King The film I decided to summarize is The Lion King by Walt Disney. It is an animated film as are all Disney movies. The movie opens with the themes song ââ¬Å"The Circle Of Lifeâ⬠playing as the camera show Mufasa, king of the lions holding his newborn son Simba. The whole community of animals is here at Pride Rock to witness young Simba because he is the future king. Everyone in the kingdom is happy about the birth of the new prince except for one lion. That lion is Scar. Scar is Mufasas brother and was next in line to be king before Simba took his place. Scar is angry and jealous of young Simba. à à à à à Young Simba is a very happy lion. He plays all the time with his best friend, a lioness named Nala. Simba is watched by the bird Zazu, and when Zazu tells Simba that one day he will be king, Simba is more then happy bursting into the song ââ¬Å"I Just Canââ¬â¢t Wait To Be Kingâ⬠. Scar meanwhile has other plans for Simba. One day Scar sends Simba to play in the elephant graveyard and Scar also sends his minions , they hyenas there. The hyenas try to kill Simba but Mufasa shows up and saves Simba. When Scar learns of this he becomes angered even more and sings ââ¬Å"Be Preparedâ⬠in reference to his plan to kill Simba. à à à à à Scar has the plan set. He lures Simba to the gorge and gets him to wait there, while the hyenas cause a stampede of the wilderbeast. Scar knows that Simba has no chance of surviving the stampede. Simba is on his way to doom when Mufasa comes to his aid again. ...
Tuesday, January 14, 2020
Own role and responsiblities Essay
My role and responsibilities as a QCF assessor/ trainer for the Apprenticeship in Health Level 2 and 3 is to increase, or make communication easier among all learners, and encourage learners to discuss the topic chosen, assess various learning styles within the group and identify various teaching methods. Make sure that all learners have equal rights and safe learning environment where they are able to build a trusting and honest relationship. It is my responsibilities to keep updating myself with knowledge and developments within my area of specialisation. I regularly attend training workshops, courses including the CET. I follow my organisationââ¬â¢s code of conduct and constantly refer to its manual and update myself with legislations and policies. There are five stages in the learning cycle: Identifying Needs and Planning: My role is to initially assess the learners and find out their preferred learning style, using Fleming (2005) aural, visual and kinaesthetic definition in conjunction with Honey and Mumford (1992) learning style. I have taken in account any special needs and learnersââ¬â¢ previous educational experience. I will plan the lessons in such a way that it reaches all the learners considering the needs of the organisation. Designing: My role is to take into consideration the length of the course and the number of sessions available and then plan and design the course in such a way that the syllabus is completed efficiently in the available time. I am responsible for designing different teaching methods to effectively deliver the course with the available resources and completing an assessment to make sure that message has reached all learners. Facilitating: I make sure that the course is adaptive and that the teaching methods and resources suited each lear nerââ¬â¢s needs. Make sure that there is equal teacher, learner involvement in each session, complete an assessment to test learnersââ¬â¢ understanding and also to encourage them to clarify anyà doubts regarding the session taught. Assessing: I assess the learners continuously throughout the teaching session, to make sure each learner gets involved and understands the lessons. Assessments can either a formal or an informal one which designed in a way that gives clear ideas of the learnersââ¬â¢ understanding of the subject. I am responsible for the assessment to be valid and reliable, using the result to help the learner with any help needed to progress and improve their skills. Evaluating: All learners completed an evaluation form to find out the areas of strengths and weakness and I will the device methods to make the next session fruitful. Gravells (2011:7) explains ââ¬Å"the teaching and learning cycle is so called as it starts at any stage and keep going.â⬠However all stages must be addressed for teaching and learning to be effective. Within the organisation I work with internal and external providers such as: Skills for Health, Ofsted, City and Guilds, Professional teachers etc. which enable me t o fulfil my role as an assessor/ trainer. Questionnaire are given to learners which is used over the duration of the learning programme they are used during learners review to encourage them to feel safe in discussing any concerns they may have with the Safeguarding Team with the University Hospital of South Manchester (UHSM) NHS Trust. According to Invest in Health (2012) safeguarding accredited centres should ensure that all learners / tutors / assessors are aware of trust policies / procedures and how to access these. As teachers we have a wide authority in the class for maximising teaching effectiveness and influencing a positive learning environment, but of course there are limits to how far we can go when performing our duties. There are boundaries and limitations. It may become apparent that a learner may be having problems in completing the course due to academic or personal problems, learners will then be referred to the appropriate person for example; if a learner whose writing is difficult to read or showing sign of having dyslexic would then be refer to the Dyslexia Assessment service for a screening with the learnerââ¬â¢s consent. Councillors are available for learners with personal problems and learning support staffs are available for learners who need support with their English and Mathematics. As a trainer/assessor, I will never attempt to express or enforce my own beliefs whether religious or political. I will comply with my organisationââ¬â¢s rules and policies. In cases such as problems with mentally impaired learners, I may seek expert adviceà or refer the learner to a specialist instead of dealing with a problem in person. References Fleming, N (2005) Teaching and learning style: VARK strategies. Honolulu: Honolulu community college. Gravells, A (2011) Prepare to teach in the lifelong sector. 4th ed. Exeter: learning matters ltd. Honey, P and Mumford, A (1992) The manual of learning style 3rd ed. Maiden Head: Peter Honey Associate. Invest in Health (2012) Funding guidance version 3.0
Monday, January 6, 2020
The Case Of The Unwilling Addict - 1479 Words
Desires and Moral Responsibility We have certain notions of what free-will is. But before we can discuss the notion of free-will, we need to establish the meaning of this term. Having free-will refers to oneââ¬â¢s choices or desires (Oââ¬â¢Connor, ââ¬Å"Free Willâ⬠). A person who is able to act according to the determinations of their will (i.e., choices or desires) is free (Russell, ââ¬Å"Hume on Free Willâ⬠). But is it always fair to blame people for performing morally wrong actions when they act on the basis of their own desires? In this paper I will defend that those who perform morally wrong actions on the basis of their own desires are exercising free-will, and are therefore responsible for their morally wrong actions. To further bolster this case, I will argue for the Principle of Alternative Possibilities by re-evaluating Frankfurtââ¬â¢s case of the Unwilling Addict. I will then refute the notion of determinism by referring to Wolfââ¬â¢s JoJo example by taking a compatibilist approach . In 1971, Harry Frankfurt wrote his second most influential paper on free-will. Freedom of the Will and the Concept of a Person asks; what is it to be a person? In Frankfurtââ¬â¢s view, one essential difference between persons and non-human animals is to be found in the structure of a personââ¬â¢s will (193). Presumably, animals appear to have the capacity for what Frankfurt refers to as ââ¬Å"first-order desires,â⬠which are simple desires to do or not to do one thing or another (194). Frankfurt however, notes that humansShow MoreRelatedOpiate Addiction1214 Words à |à 5 Pagesheroin. For example; ââ¬Å"In an early study, for example, Inciardi reported that a cohort of 239 male heroin addicts from Miami committed 80,644 criminal acts during the 12 months before being interviewed (Inciardi, 1979).â⬠. (Strain and Stitzer, 2006) In part, this is due to the problems associated with the severe withdrawal symptoms that begin about 18 hours after the last use, and the re sult that addicts will do almost anything to avoid them. These include sweating, vomiting, insomnia, cold sweats, painRead MoreHyper Sexuality And Sex Addiction1655 Words à |à 7 Pages Introduction Hyper sexual disorder/hyper sexuality , also commonly referred to as sexual addiction, is a condition diagnosed by psychiatrists and mental health researchers that plagues the addict with intensified and increased sexual impulses. These urges can lead to a significant increase in sexual activity.à Sex addiction is often thought to be synonymous with a high sex drive, but it is comparably as destructive and life altering as many other addictions. Research and studies show that thoseRead MoreAddiction : A Common Underlying Brain Process1532 Words à |à 7 Pagesthis theory are now tearing it down. From earlier views of addiction as failures of character and morals, the response of society by shaming and scolding having failed, came the advent of AA and the 12 step program. This was a Godsend for those unwilling or unable to quit on their own. Although statistics prove that most people do quit on their own or with other methods, the popularity of AA and its concept that it is a disease too strong to be conquered without the help of a higher power, continuesRead MoreShould Marijuana Be Legalized?898 Words à |à 4 PagesAmerica during the 1970s. However, the Dutch saw a considerable decrease in usage after they liberalized their drugs laws. By the late 1990s, the average age of a Dutch heroin addict was thirty-six. That meant that there were very few younger people trying the drug. In contrast, nineteen was the average age for an American heroin addict in the 1990s. Likewise, 14.7% of Americans have used cocaine and 1.5% have used heroin, while only 3.4% of the Dutch have use d cocaine and 0.6% have tried heroin. ObviouslyRead MoreDenial Essay1154 Words à |à 5 Pagesthat many who are unknowingly addicted to alcohol or other mind-altering agents. This denial barrier is the first of many hurdles to overcome when they are identified as having an addiction disorder. Although all denial isnââ¬â¢t bad most of the time, addicts are often the last to recognize their disease, pursuing their addictions into mental illness, the degeneration of health, and ultimately death. This paper will explain the concept of denial, its consequences, and the implications it has for nursingRead MoreYou Can Lead a Horse to Water, but You Cant Make It Drink1482 Words à |à 6 Pagespublic world, this adage is proven to be true in all aspects of life. In everyday experiences this adage is proven to be true. A drug addict might be placed in counseling to help him overcome an addiction. The counselor will suggest various techniques to overcome his addiction. She might suggest getting a recovery partner, who is someone he can contact 24/7 in case he feels like taking drugs and is finding it hard to resist the temptations of the addiction. Another tactic will be to occupy his mindRead MoreEffects Of Cocaine Dependence On Increased Crime Rates And Criminal Activity Essay1479 Words à |à 6 Pageshas provided a case for treatment compliance and effectiveness. However, drug treatments for cocaine dependence has been characterized by several ethical concerns including ensuring patients are freely consent to the vaccine in full awareness of any probable effects or risks. Secondly, the antibodies detected in the blood during treatment using cocaine vaccine may raise ethical concerns about privacy and discrimination. In essence, the loss of privacy by a recovering cocaine addict may in turn resultRead MoreThe Open Destiny of Life1133 Words à |à 5 Pageslife. The second is a story that the daughter creates for her father at his request. She proceeds to tell him a story about a mother who, in order to be closer to her drug-addicted son, decides to experiment with the same drug and becomes a drug-addict herself, only to be deserted by the son when he rises above his dependency. Building on her relationship with her own father, Paley artfully uses intertwined narratives and character relationships to present the themes of experience and opp ortunityRead MoreFreedom From A Good Thing Essay1734 Words à |à 7 Pagesimportant for one to have liberty. Cohenââ¬â¢s assertions are quite similar to Berlinââ¬â¢s concept of ââ¬Ëpositive libertyââ¬â¢. Positive liberty is different to negative liberty in a way that Berlin describes positive liberty as self-mastery. Thus, in Cohenââ¬â¢s cases that the woman fails to go to Glasgow due to the lack of money, according to Berlin, is a restraint to his positive liberty. The government on the other side, can protect the womanââ¬â¢s positive liberty by giving her the money to buy the train ticketRead MoreBad Decisions, Sad Lives1309 Words à |à 6 Pagesresult to substances such as pain killers, stimulants, and anti-depressants to help deal with their struggles as a teen. Throughout the past two decades increasing numbers of reported deaths and overdoses has started to trend, many of these reports cases of emotionally distressed teens trying to find some sense of fulfilment. Statistics of addiction induced deaths, and psychological illnesses such as anxiety and depression are a t an all-time high among adolescents in this generation. Dr. Nora D Volkow
Saturday, December 28, 2019
Cell Phones And Its Effects On Society - 2122 Words
Cell phones have become a necessary evil in today s society according to some people. While cell phones can have positive effects, easy access to friends and family also with the police force, paramedics, and firefighters. The negative effects of cellphones outweigh the positives. Cellphones are dangerous and their use in today s society should be limited. From when the first cell phone was invented to the new apple IPhone 6 since coming out people have been addicted to them. People have gotten into many car accidents because of the usage of cell phones; if we restricted the use of cell phones and enforced it we would have less of a death toll when it comes to the usage of cell phones while driving. Most people think there is nothing wrong with the cell phone, but they are incorrect. Ever since the mid-1980s, cell phones have been quickly moving their way into our everyday lives, especially with the introduction of camera phones in the early part of the new millennium. As cell phones evolve they have more and more of an impact on our everyday lives and I want to just how much they are impacting. As with new technology in any other form, cell phones have changed greatly over their relatively short life spans. These changes occur a lot, so does the populations like and sometimes dislike for these new smart phones. One of the major problems occurring with cell phones in modern times is that people use them at inappropriate times such as when they are driving. The problemShow MoreRelatedCell Phones And Its Effects On Society Essay1277 Words à |à 6 Pagesthe world resemble in the event that we didn t have any cell phones? Why is it that we get out of our comfort zone when we do not have access to our phones? Nowadays, cell phones have such a noteworthy effect on our day to day lives, and we owe it to the advancement of technology. In this research paper, we will take a closer look at this phenomenon by examining the evolution of cell phone devices, and itââ¬â¢s effects on society. Cell phones, as we know them havenââ¬â¢t been around for that long. The quickRead MoreCell Phone Effect on Society1526 Words à |à 7 PagesClass Date Title How often do we see some people in society now a days on their phones? Whether this be to someone checking their Facebook or just messaging their friends to let them know where they are. How often could you witness to how they could cause accidents such as not paying attention when crossing the road, crime such as the increase in phones being stolen, or car accidents in the split second in which one is looking down at their phone rather than paying attention to what is on the roadRead MoreCell Phones And Its Effect On Society1400 Words à |à 6 Pagespossible to carry a phone and still use it, since then there have been millions upon millions released through these forty three years of its existence, every year with a different model, system, camera, you name it, the possibilities are endless! The advantages cellular devices hold over us are massive, from calling a friend situated halfway across the world to ordering food for Memorial High Schoolââ¬â¢s 5th period lunch. Another m ajor factor of our 24/7 nonstop use of the cell phone is texting. TextRead MoreCell Phones And Its Effects On Society940 Words à |à 4 Pages Cell phones have been around for hundreds of years. Itââ¬â¢s no surprise that more and more people are beginning to partake in cellphone use. Cell phones provide society with an easier way of communicating and obtaining information, but at the same time there are some negative consequences. What most people donââ¬â¢t realize is that cellphones are actually quite harmful to modern society. Scientifically cellphones emit radiations that can potentially produce fatal results. Overall cellphones haveRead MoreCell Phones And Its Effect On Society1480 Words à |à 6 Pagesthis technology, the cell phone was created and over the years has advanced itself. The cell phone has become a necessity to many. All ages use this mobile device for either personal or business uses. Higgins states that the amount of cell phones active has increased from ââ¬Å"one billion in 2000 to 6 billion.â⬠Although cell phones paly an important role in the lives of many, the negative possibilitie s could cause destruction to our society. According to Russell Ware, a cell phone is ââ¬Å"any portable telephoneRead MoreCell Phones And Its Effects On Society3111 Words à |à 13 Pagesback to the office on the cell phoneâ⬠, said Seven Spielberg. Everywhere you are no matter what, you will see someone in contact with his or her cell phone. The effects of them cause negative and positive outcomes within our society. Cell phones have influenced society both positive and negative ways regarding teenagers life, social interactions, emergencies crimes, and health. Cell phones have negatively affected teenagerââ¬â¢s life in more than one way. First cell phones are a distraction to the wayRead MoreCell Phones And Its Effects On Society1698 Words à |à 7 PagesTechnology and technological advances in communication, such as smartphones, were initially introduced in society to connect individuals together. However, because of the growing obsession of smartphones and technology, it becomes evident that technology is causing an opposite effect. The addiction of smart phones and technology has pushed individuals even farther apart. Further, in cell phones, an individual has a different life unknown to the people around him or her. In other words, individualsRead MoreCell Phones And Its Effects On Society Essay1839 Words à |à 8 Pagesaffected by cell phones and mobile phonesââ¬â¢ temptations have reduced face-to-face communication among people, attracted people from their study and work, and even harmed their health and life, it is urgent no w to find detailed origins behind such phenomenon of cell phone addiction and then find solutions to this serious problem. Until now, on this topic many researchers have investigated peopleââ¬â¢s average using times of cell phones per day, peopleââ¬â¢s average amount of time of using cell phones per day,Read MoreCell Phones And Its Effects On Society1991 Words à |à 8 Pagesadvantage of it, but is this a good thing? Cell phones are taking over peopleââ¬â¢s lives and the pattern is going to continue if people keep using cell phones the way they are, and allowing their children to use them equally as much. One s relationships, values, and time management would all be better if cell phones were not as significant of a part of peopleââ¬â¢s lives as they have become. Howard Rheingold says it so beautifully and accurately. Cell phones and other technology is changing the world andRead MoreCell Phones And Its Effects On Society1503 Words à |à 7 Pagesadvanced vocabulary. In todayââ¬â¢s society text language, such as jk or lol, is common in everyday texting, but to past generations the use o f this language is foreign. That shows the major change that cell phones have had on society. People who were born before 1973 grew up without cell phones,and when they did finally get their first phone, they used it only for calling people. Young teens today will hang out with each other, but there is a secret tag along friend, their phones, that never seems to leave
Friday, December 20, 2019
The Impact Of International Business On Business - 1307 Words
The impact of International Business International business, defined as commercial transactions that take place between two or more countries. International business grew over the last half of the twentieth century, partly because of liberalization of both trade and investment, and partly because doing business internationally had become easier. International business is different than domestic business, because of environmental changes a company faces when crossing international borders. A company normally has a better understanding of its domestic environment than with the environment in other countries. When a company enters a new country they must invest more time and resources into understanding the new environment. (Punnett, n.d.)â⬠¦show more contentâ⬠¦Companies using this strategy set themselves apart from the competition. An example of a company using this strategy is Starbucks. Their differences can be seen in the design of their coffee shops, the music they play and the products they sell, such as coff ee-brewing equipment and CDs. Starbuck also makes sure to keep the technology current, Starbucks was one of the first companies to implement location-based promotions and mobile payments. Going to Starbucks for a cup of coffee you will pay a premium price, however, due to the fact that Starbucks offers high quality products, people feel like they are getting a good deal. One of the main goals of a business is to gain advantage on their competition. One way to gain advantage is to conduct a value chain analysis, which studies what an organization can do in order to generate a competitive advantage, while providing the greatest value to their consumers. The analysis involves identifying each part of the chain and seeing where improvements can be made from a production standpoint or a cost perspective, to guarantee that consumers get the most bang for their buck. It can benefit a business in the long run, when consumers are getting the most out of a product for the cheapest cost value to consumers. ââ¬Å"The value chain analysis looks at each of the activities in the value chain to determine what steps are necessary and which are not in an attempt to boost the companyââ¬â¢s bottom line.â⬠(Brooks,Show MoreRelatedThe Impact Of International Business On Business Environment Essay1633 Words à |à 7 PagesIf the firms, which enter the international market, are ineffective at risk management, this is a risk in itself for Governments, as it can lead to economic inconsistencies. International business differs from domestic business for a variety of reasons, including as culture, labour and environmental standards, foreign exchange and political, economic and legal systems. The main reason for why there is such a significant difference between the two types of business is due to the increased risk associatedRead MoreImpact Of Globalization On International Business828 Words à |à 4 Pagesprocess of international business. Many of the items we are using at th is very moment are imports, products produced in another country. Many businesses today rely on exports, products produced in their home country and shipped to other nations. Every country relies on imports and exports. Wether a firm is expanding to another nation or uses imported goods, international business is always involved and will affect the business model. Factors that will affect and alter the international marketplaceRead MoreThe Impact Of Terrorism On International Business1268 Words à |à 6 PagesOur paper explores the interesting phenomena of terrorism on international business. Grounded in the grave reality of terrorism and the international business literature, our research conceptualizes this compelling topic into a practical model worthy of future research. Unfortunately, the current data does not provide statistical evidence to support the unique firm level predictions from the conceptual model. However, our exploratory research leads us to believe that the lack of sensitivity in ourRead MoreImpact Of Management On International Business Essay804 Words à |à 4 PagesImpacts of Management in International Business A multinational business will face many ethics challenges, but with the right management and the right training, these challenges can be dealt with in an effective and ethical way. Itââ¬â¢s sometimes hard to understand the thoughts one may have when making a decision that is unethical. The best thing to do is to think through all options you have and options you think you may not have before taking action. Businesses starting in a new country willRead MoreImpact Of Globalization On International Business2183 Words à |à 9 Pagescompanies in disparate locations. .. THE IMPACT OF GLOBALIZATION ON INTERNATIONAL BUSINESS. International business refers to a wide range of business activities undertaken across national borders. Along with rapidly increasing globalization, international business has become a popular topic and has drawn the attention of business executives, government officials and academics. International business is different from domestic business. At the international level, the globalization of the world economyRead MoreImpact Of Globalization On International Business2183 Words à |à 9 Pagescompanies in disparate locations. .. THE IMPACT OF GLOBALIZATION ON INTERNATIONAL BUSINESS. International business refers to a wide range of business activities undertaken across national borders. Along with rapidly increasing globalization, international business has become a popular topic and has drawn the attention of business executives, government officials and academics. International business is different from domestic business. At the international level, the globalization of the world economyRead MoreGlobalization and Its Impact on International Business Essay1558 Words à |à 7 PagesGlobalizationââ¬â¢s impacts on international businessâ⬠¦..7 The road ahead for international businessâ⬠¦Ã¢â¬ ¦..â⬠¦Ã¢â¬ ¦9 Summaryâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦..11 Referenceâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦..â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦12 Introduction Every day we hear it on the news, read it in the papers, overhear people talking about itâ⬠¦ and in every single instance the word globalization seems to have a different meaning. So, what is globalization? What are its main drivers? Why and how does globalization impact international business? Whatââ¬â¢s the futureRead MoreThe General Impact of Management in International Business1075 Words à |à 5 PagesNowadays the international trade has a considerable extension; the exchange of goods, services, and natural resources is making in all over the world. Transportation and communication become quicker with the precious aid of the new technology. Often, several companies move from their native country to another one. The world is seen now as a global market where a diversity of societies is appealed to deal together. So, the management must from now on be considered in larger sense as several countriesRead MoreThe Impact Of Logistics Innovations On The International Business E ssay1509 Words à |à 7 Pagesare constantly developing for meeting the growing requirements of international business. The innovations in logistics are crucial, which can not only stimulate the emergence of international business around the world, but also further promote its efficiency and scale. This essay will focus on the innovations in modern logistics, taking 3PL as an example to discuss the impacts of logistics innovations on the international business. It will firstly make a brief introduction of 3PL, then followed byRead MoreImpact of International Business on the Global Economy4621 Words à |à 19 Pages119 THE IMPACT OF INTERNATIONAL BUSINESS ON THE GLOBAL ECONOMY Niki Geiersbach Abstract With the dawn of globalization, international business is becoming increasingly popular. Multinational organizations are among the most profitable in the world. A company needs to be aware of the language and culture of the country where it plans to embark with its investment. Politics and laws of the nation can either make international business easy or hard. With the success of international business, its future
Thursday, December 12, 2019
Financial Accounting Theory Standards Board
Question: Discuss about the Financial Accounting Theory Standards Board. Answer: Introduction: Intangible assets are very important part of the asset structure of any company. It can be defined as the identifiable non-monetary assets that cannot be seen, touched or physically measured. An intangible asset can be created or acquired. There is attributed value to any intangible asset (Deegan 2013). These assets provide useful support for a company to continue its business effectively. Goodwill, patents, licenses, RD, copyrights and much more are examples of intangible assets. Australian Accounting Standards Board (AASB) defined intangible asset reporting standard in the 138 part of the reporting standard. This assignment discusses the compliance of AASB 138 in the annual report of two Australian giant companies Woolworth and Telstra. Woolworth is a supermarket and Telstra is a telecommunication company. The intangible asset report analysis of Woolworth is in the first part and the analysis of Telstras intangible asset report is in the second. The analysis is done according to AASB. Review of Woolworths and Telstras Financial Report on Intangible Assets: Woolworths 2016 Annual Report Analysis: Woolworths 2016 annual report on intangible assets consists of goodwill, brand names, liquor and gaming licenses and others. They classified their intangible assets in four groups: goodwill, brand names, liquor and gaming licenses and others. Their intangible assets identification conforms to Australian Accounting Standards Boards (AASB) number 138 standard regarding disclosure of intangible assets in the financial report (Yao and Hu 2013). The assets mentioned in the report as intangible assets in the financial report are identifiable, have some value, lacking in physical substance, non-monetary, controllable and carry future financial benefits. These assets are not intangible assets in the scope of other standard, financial assets as per AASB 132 (Steenkamp and Steenkamp 2016), exploration or evaluation assets as per AASB or expenditure on development and extraction of oil, minerals and related sources. Every intangible asset has got a useful life. Fair value is allocated to them. These assets can be sold, separated, transferred, rented or exchanged individually or with another asset. Many of these assets arise from legal or contractual rights. The costs of these assets are calculated accurately. There are no internally generated intangible assets in the report in the intangible asset section. The Cost Model and Revaluation Model are used for valuation of the assets. The intangible assets with finite useful lives are properly amortized and those with indefinite useful lives are tested for impairment (Russell 2015) in compliance of AASB 136. The report discloses the following information about the companys intangible assets. Finite or infinite useful lives of the intangible assets. Used amortization method for an intangible asset with finite useful life. Gross carrying amount and accumulated amortization at start and end of the period. Carrying amount reconciliation at start and end of the period. Reasons for considering an intangible asset to have an indefinite useful life. Detailed financial report on the Cash Generating Unit groups. Woolworths intangible asset section is quite detailed and conveys much information about the company assets. Being a large company, their goodwill, different brand names, various licenses are of immense value. The report shows that the cost of their intangible assets is around $6000 million (www.woolworths.com 2016). Telstras 2016 Annual Report Analysis: Telstra is Australia largest telecommunication company. Their 2016 annual report contains the following intangible assets: goodwill, licenses, software assets, deferred expenditure and other intangibles. Telstras annual report is the perfect example of an AASB 138 compliant report. This report covered all the aspects of the companys intangible assets. The entire asset related and the valuation-related information is given to help the user of this information to understand (Rindova and Martins 2012). The report lists all intangible assets of the company excluding the intangible assets which will be applicable in another standard, financial assets as per AASB 132, evaluation and exploration assets as per AASB 6 and mineral, oil and related resources extraction and development expenditures. The intangible assets definitions include asset, active market, cost, fair value and useful life. The assets are easily identifiable, without physical existence and non-monetary in nature. The assets are going to give benefits in future and their cost can be reliably measured. The internally generated intangible assets are not included. The Cost Model and Revaluation Model are used for valuation of the assets. The intangible assets with finite useful lives are amortized and the ones with infinite useful lives are tested for impairment in accordance to AASB 136. The annual report discloses the following information about Telstras intangible assets: Gross carrying amount and accumulated amortization at start and end of the period. Reconciliation of carrying amount at start and end of the period. Methods of amortization used for intangible assets with finite lives. The statement of income that includes expenses for amortization. Reasons for considering an asset having an indefinite useful life. Related information about the intangible assets. Assessment of impairment. Details of Cash Generating Units and its goodwill allocation Calculation of Value in Use. Telstras annual report on intangible assets contains all the required components as specified in AASB 138 (www.aasb.gov.au 2016). It conforms to that perfectly. All the required information can be easily found in this report. Their total annual intangible asset in 2016 is around $10000 million (www.telstra.com 2016)! Comparison of Woolworth and Telstras Intangible Asset Report: The 2016 Annual Report of Woolworth and Telstra are both compliant with AASBs 138 standards. However, there are some differences in the presentation and disclosure. Woolworths report is brief; it covers only the essential aspects of disclosure of intangible assets. There are not many details about the various intangible assets in details. Many statistical and numerical data is also missing which might be a key piece of the report. So, at a glance, Woolworths report on intangible assets is adequate but not highly detailed. On the other hand, Telstras report is highly detailed in the intangible assets section. It gives all the numerical and statistical information of the various intangible assets. The user will get a good look at the money flow of various assets. There is also a detailed description of the intangible assets and their measurement methods to help the user in reading the information properly. The amortizations and impairments are shown in the proper manner for the reader to understand (Arrighetti and Lasagni 2015). So, in comparison with Woolworth, Telstras report is much more informative and detailed. Conclusion: An intangible asset is an important part of any companys asset structure. It improves balance sheet health of the companies. So the companies need to give a detailed report about their intangible assets in their report. The measurements also need to be shown to give a detailed numerical view. AASB 138 is the standard for intangible asset reporting in Australia. The Australian companies Woolworth and Telstra has successfully incorporated their intangible asset report in the annual report of 2016 in compliance with AASB 138. Telstra has adopted a more detail based approach to creating the report. Woolworths report is adequate. References: Arrighetti, A., Landini, F. and Lasagni, A., 2015. Intangible Asset Dynamics and Firm Behaviour.Industry and Innovation,22(5), pp.402-422. Deegan, C., 2013.Financial accounting theory. McGraw-Hill Education Australia. Rindova, V.P. and Martins, L.L., 2012. Show me the money: A multidimensional perspective on reputation as an intangible asset.The Oxford handbook of corporate reputation, pp.16-33. Russell, M., 2015. Management incentives to recognise intangible assets.Accounting Finance. Steenkamp, N. and Steenkamp, S., 2016. AASB138: Catalyst for managerial decisions reducing R D spending?.Journal of Financial Reporting and Accounting,14(1). www.aasb.gov.au [Accessed on 20th Sep. 2016] www.telstra.com.au [Accessed on 20th Sep. 2016] www.woolworths.com.au [Accessed on 20th Sep. 2016]
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