Thursday, January 30, 2020

Experience and other evidence Essay Example for Free

Experience and other evidence Essay Job stress and low pay is a complaint and common reason that people cite for quitting a particular job or changing professions altogether. Low pay simply is a matter of not being able to meet the cost of living for one’s self and family with take home pay. Job stress speaks to the actual work conditions and requirements, and the actual stressors change with each profession. When job stress and low pay occur together, people are likely to leave an entire profession, never to return. In our country teachers are face numerous stressing factors not only unruly students in the classroom, but also inadequate teaching resources, lack of administrative support, and low morale among their fellow teachers. As a result teachers are leaving their classrooms and abandoning the teaching profession, due to the combination of on the job stress factors coupled with low and inadequate pay. In April 2007 Cal State University Teacher Quality Institute conducted a study that reveals the reasons that many teachers are leaving the teaching profession. Some of the top reasons cited by the 1,900 teachers surveyed include poor working conditions, lac of authority to make classroom decisions, and low pay. Some also cited lack of text books and supplies, and the obsession with tests and test preparation. The study, which focused on teachers in California, found that 20% leave within the first four years and the up to 10% leave after just one year teaching in high schools in higher poverty areas. (Dang 2007) In general half of teachers who left their jobs cited simple frustration. The frustrating factors they cited included low support from the school district, an unsupportive principal, and low teacher morale. Low or inadequate pay is high on the list because teachers, particularly new ones, have a hard time meeting the cost of living on a teacher’s salary. The study finds that some teachers would not even accept more pay to return and endure the multitude of stressing factors or poor working conditions they find themselves in.

Tuesday, January 21, 2020

Aaron Copland :: essays research papers

Aaron Copland Aaron Copland was the embodiment of what a composer can hope to become. Copland was very much in touch not only with himself and his feelings, but with the audience he intended to reach. Very few composers have a concrete idea of what "types" of people they wish their music to reach. Copland was one of these few. The "Common Man" was the central part of much of his volumes of music strived to reach. Copland felt that, ". .everyone should have a chance to see things through this music. Limiting who can understand it only limits your usefulness" Throughout his 75+ years as a composer and conductor, he touched the lives and hearts of as many people as he could. Copland was born in Brooklyn, New York in 1900 to fairly affluent parents. Because of his family's financial status, he started formally training as a teen, and moved to Paris where he became the first American student of Nadia Boulanger. It was here that Copland developed much of his neo-classical style. Although he enjoyed the precise structure that Boulanger had taught him, Copland's heart was truly in creating music that people other than musicians could appreciate. It was upon his return to America in 1924 that he decided that he would write ". . .truly American music." He traveled throughout America, getting a taste of what the "common man" was listening to. During these travels he strayed into Mexico, and wrote the highly successful El Salon Mexico. A quote from the fall of 1932 sums up his intentions in writing this piece: "Any composer who goes outside his native land wants to return bearing musical souvenirs." This is exactly what he did. The piece is a lively adaptation of Frances Toor's Cancionero Mexicano, with a very loose tempo, and heavy use of the horn section. It was after the success of El Salon Mexico that Copland proceeded to produce what is now considered the epitome of "American" music. He combined his neo-classical schooling with jazz-like syncopation and a new, more "open" use of old chordal progressions. He created Billy The Kid in 1938, producing the first "Western" musical. The score achieved a remarkable balance between outright humor and pathos, and oftentimes bordered on tragic. It was this base understanding of humanity that made Copland's music what it is. Many texts also refer to a certain built in sympathy that Copland may have had for the main character, citing his homosexuality as a cause for his deep understanding of what it is to be looked down upon by society.

Monday, January 13, 2020

Accy

Discussion Question Set #1 – iPhone at Apple (25 points) Lenny Allegretti 1. Which accounting method best reflects the economic reality? Put another way, which accounting numbers – the GAAP or non-GAAP numbers best reflects economic reality? [10 points] Economic reality can be defined as the overall outlook of the economy at a certain point in time. This outlook includes factors such as interest rates, politics, and speculation. In its Q4 financial results Apple reported both GAAP and non-GAAP revenue and net profit for the iPhone.Their GAAP results showed 7. 9 billion in revenue and 1. 1 billion in net profit. The non-GAAP showed revenue of 11. 7 billion and net profit of 2. 4 billion. The GAAP results reflect the usage of subscription accounting for the iPhone. Subscription accounting recognizes product cost and revenue on a straight line basis over 24 months (the average user time period of a single mobile device). This causes the sale of an iPhone to be placed in de ferred revenue to be evenly distributed for the next two years. It also accounts for the costs of goods sold.The non-GAAP results followed the time of sale method. This accounts for the product revenue and cost in the period that revenue or product cost is incurred. Considering the facts I believe that the non-GAAP numbers best reflect economic reality. These are the true numbers of how the iPhone truly performed in that quarter. Apple is a company that spends a tremendous amount of money on R & D each year and they will continue to do that until they cease to exist. Therefore, purchasing an iPhone should not be recorded as a subscription, but it should be recorded time of sale.The fact is that Apple will continue to upgrade its platforms and its devices. The idea of straight line basis accounting for the iPhone does not follow an economic reality. The reality is people want to know how sales and revenue for the iPhone faired in that quarter. The fact that past quarters sales ha ve an effect on that does not economically show the reality of the influence the iPhone has on Apple. 2. Should Apple lobby for their non-GAAP numbers to be sanctioned by FASB? [7. 5 points] I believe that Apple should not lobby for their non-GAAP numbers to be sanctioned by FASB.Apple decided to use the subscription method due to consumer backlash at an upgrade fee for the iPhone. Today Apple holds a large portion of the smart phone industry. If a small upgrade fee for the iPhone was enacted I personally believe it would not affect sales. For example, people pay on average $75-$100 for their cell phone bill a month; a small $5 one or two time fee would not stray people from purchasing an iPhone. Therefore, there would be no need to lobby for the non-GAAP numbers because the new numbers with fees charged for upgrades would be accepted under GAAP.However, with the industry standard set at free upgrades for the consumer, it may be beneficial for Apple along with other smartphone compa nies to lobby for this. Realistically the smartphone market is a booming market. Time will tell if these companies will decide to lobby to the FASB. Even though I believe it is not necessary for Apple to do with their current stake in the market; I do believe that it may occur with the industry standard set. 3. Does it matter if the revenue recognition rule for smartphones changes? 7. 5 points] We have established that there are two methods to recognize smartphone revenue: time of sale and subscription methods. The company providing the phone has the option on which one to pick. If they choose to offer free upgrades by GAAP they are forced to pick the subscription method. If they choose to charge a fee for upgrades they are allowed to choose the time of sale method. Since consumers are drawn into the â€Å"free† upgrades I believe that revenue recognition for smartphones will remain to be subscription.Even though the time of sale method can be positive for companies with conc erns to their financials, the industry has almost set the standard of offering consumers free upgrades. Overall, I do believe it will matter if the revenue recognition is changed. It will allow financial analysts to gather a greater understanding of the financial position a smartphone company is in. This helps gauge future growth and company position on the public market.

Sunday, January 5, 2020

The World Of Modern Architecture Essay - 1397 Words

†¢ Z Marcel The â€Å"TIME† magazine in 1956 defined Breuer as one of those great designers and architects that have â€Å"moulded the 20th century†. As a designer, with his tubular steel furniture, he has written the history of design: his â€Å"Wassily† chair, in fact, has became an icon of modern living. As an architect he has been one of the most innovative and interesting ones of his time, but, unfortunately, this role has not been so often recognized in him by the historians. M. Breuer belongs to a generation to which time and fame have not been so generous with. W. Gropius, Mies van der Rohe and Le Corbusier, in fact, when Breuer was in his twenties, had already began to give their contribute to the birth of a new era in architecture: the Modern Movement. Only in the latest years the critics have started to give to his figure the role that truly belongs to him: the role of one of the major protagonists of modern architecture. M. Breuer was not only one of the most prolific architects of his time but also one of the most innovative and interesting ones. He possessed an excellent sense related to proportions, forms and materials.To be able to comprehend his art, we need to take time, to spend time in front of his regular, sculptural forms.That’s probably what truly and deeply attracts of Breuer’s architecture: the extra-ordinary vigour. M. Breuer’art doesn’t know frailty or weakness. It’s exactly like its creator. It precisely shows the temperament of his author: a strong.Show MoreRelatedGothic Architecture And Its Impact On The Modern World1424 Words   |  6 PagesTechnology, culture, architecture, and all other aspects of Earth are on an ever-evolving cycle, reaching closer and closer to perfection at each tick of the clock. Witnessing these developments is like candy to our eyes, as we dwell in the research and creation of new models. 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