10 US Education System Problems

Look at any major poll on American priorities, and education is near the top. A recent poll from the respected Rasmussen Reports indicated it was the fifth highest priority, and a major concern of nearly 60 percent of American voters. It is good that the American public is concerned about education, because the teaching of our children faces many issues. Here are 10 core issues facing the American education system. Politics Many of the crises and issues discussed below need a solution. However, our political system, from city councils to the state legislatures to the federal government, solutions are paralyzed by intractable, partisan gridlock. Politicians from both parties seem more interested in being right and placing blame on the other party. Democrats are fixated on more funding for schools, and while that would help, the education system needs reform, not just money. Republicans are intent on demonizing teacher unions, and ignore the reality that education reform encompasses a wide array of challenges, not just teacher benefits. Common Core State Standards The federal government introduced Common Core State Standards in 2010, and encouraged states to adopt it by providing federal grants to those states that agreed to enroll. The standards focus on improving basic English language and math skills. To date 46 states have enrolled, but progress has been mixed. Nevertheless, the standards are an attempt to address the sad reality that American students fare poorly when compared to European and Asian students. Most criticism of the standards cite a â€Å"one-size-fits all† approach. This is valid criticism. Hopefully, the federal government can continue work on the standards, perhaps making them a bit more flexible. However, there is much resistance to the standards by Republicans, many of whom claim standards to be the federalization of K-12 education. Perhaps there’s some truth to that, but the real question is, where have the states been these last 30 years while the system deteriorated? Technology New technology, from notebooks for every student to online learning, plays a role in education, and can be very helpful in testing and improving skills. However, it also exacerbates the issue of funding disparities. Schools rich in money can afford tablets and wireless access for all students, while poor schools struggle to keep the schools safe, maintained, and heated during winter. The result is growing inequalities in education opportunities, which poses a challenge nationwide improvement. School Safety With numerous recent tragedies where students died, a dedicated focus on school safety is understandable. However, too much security and control can make our schools seem like mini-prisons. In fact, former Attorney General Eric Holder expressed just that concern. Teaching vs. Learning Much focus on improving education involves holding teachers accountable for student achievements. Yet, more focus is necessary on improving how students learn, not how teacher educate. Grading Over-reliance on grades to assess progress and grade inflation are issues that take up too much of educators’ time. Many educators believe that grades poorly assess progress, yet precious time is squandered on emphasizing them rather than addressing other issues on this list. Classroom Size When budgets tighten, classroom sizes expand. While studies show that about 15 students per class is the maximum to ensure a good learning environment for teacher and student, many classrooms are bursting at the seam with more than 30 or 40 students. Family Environment While education reform often focuses on test standards, teacher accountability, and classroom size, a far larger factor looms over education reform. That factor is the family environment. What happens at home impacts a student’s ability to learn. While family environment is a broader social issue, how it affects students needs to be considered when discussing reform. Cheating There’s no question that student cheating is a problem. The only real question is what is worse: rampant cheating that goes undetected, or the apparently prevailing view among students that cheating’s not really a big deal. Distractions The time that school administrators, counselors, and teachers spend with students and students’ issues is precious. And yet, the government and society impose a smothering blanket of political correctness, school lunch nutrition standards, invasive security requirements, and a whole host of other issues that belong in the lawmaking and policymaking areas of government, not in the nations’ schools.

Asbestos A Disease That Existed 100 Years Ago - 852 Words

Mesothelioma is a disease that existed 100 years ago. It was not identified until the 1930s. Mesothelioma is a belligerent cancer that affects cells in the pleura. The pleura is a membrane that enfolds your lungs and prevents them from sticking to other tissues during breathing. This disease can also affect the peritoneum, the abdominal lining, and frequently spreads into the abdominal area. The cause of Mesothelioma is when a person is exposed to asbestos, which started to be common in the 1980s. Asbestos is fiber-like minerals that has fire and heat resistant. Asbestos was prevalent. People referred asbestos as a magic mineral. It was typically used in everything such as soundproofing, fire protection, and insulation. But, years later on, the material was incorporated into other products. In the late 1950s, there was a pathologists in South Africa that began to notice different, strange lesions and lung tumors in people who have worked in asbestos mining. It was impossible to detect people with mesothelioma without an autopsies or modern diagnostic tools. The tangible risk did not appear until the 1960s. It was noticed more when the people with cancer were compared to the people who worked with asbestos in other field. This demonstrated a sharp correlation between asbestos exposure and lung disease. On July 12, 1989 the Environmental Protection Agency (EPA) issued its final rule banning most asbestos-containing products. Later, it was overturned in court two years.Show MoreRelatedImpact of Science on Society38421 Words   |  154 PagesScience by the Year 2000 Jules Bergman Our Future in the Cosmos-Computers 33 . . . . . . . . . 59 Isaac Asimov Our Future in the Cosmos-Space . . . . . . . . . . . 79 Isaac Asimov V The Legacy of Science James Burke James Burke For more than a decade, James Burke has been one of the British Broadcasting Corporation’s outstanding television writers, hosts, and producers. 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Prudence and Conceptual Framework for Accounting- myassignmenthelp

Question: Discuss about thePrudence and Conceptual Framework for Accounting. Answer: Internal audience Directors Brief Financial accounting has a certain concept that organizes the financial statement preparation. The most used concept for this purpose is prudence. It recommends that assets or income must not be overstated. However, liabilities or expenditure must not be understated also. The purpose of prudence is to show the least positive business position (Penman, 2013). With those who are not familiar with this concept, will not prefer to do this. Still, sometimes a good position can give a positive response to business. This concept is significant in assisting reliable representation while making sure that financial statement does not misinform and give a fake opinion to users. In essence, this concept is a basic principle of accounting, with IAS I delineating its role. Argument in favour of the re-inclusion of prudence in the new CF Impartiality is promoted while practising prudence. Prudence is said to be the cautiousness when judgements are made under the circumstances of uncertainty. The exercise of prudence refers to assets or revenues which are not overstated and liabilities or expenditures which are not understated. Mutually, this exercise does not entitle assets and income understatement and liabilities and expenses overstatement, it is because these type of misstatement can result to income (overstatement) or expense (understatement) in near future. Financial statement preparers do, nevertheless, have to compete with such uncertainty that unavoidably encloses many conditions and events like the doubtful receivable collection, the expected useful life of assets and several claims of warranty that can take place. These uncertainties can be taken into account by revealing the nature and level and prudence exercise in the financial statement preparation (Malley, 2014). Prudence is inclusive of the exercise of caution and practise of judgements required in making estimation under the events of uncertainty. In such a way that, assets or revenue must not be overstated and liabilities and expenditures must not be understated (Lin, 2015). Conversely, prudence exercise does not entitle for this, for instance, hidden reserve creation or unnecessary provisions, the purpose of asset understatement, or the purpose of liability overstatement, because of no neutrality in financial statement and thus will not be reliable for the concept. On the other hand, most users pass comments regarding this issue, expressing a view that a reference to prudence must be applicable in accounting provisions of Conceptual Framework. They provided some reasons which are enumerated as below: Standards, existing and planned, both make use of accounting treatments that some view as encouraged by approach for prudence. This, it is significant to justify prudence in the accounting provisions of Conceptual Framework so that it can be applied in a continuous manner. Prudence is required to the management of counteract. Investors also show concern regarding the hazardous risk than advantageous potential. Prudence assists to deal with this concern (van Mourik and Katsuo, 2014). Research done by academics has suggested certain forms of conservatism, it is concept same like prudence, it has a role in financial reporting. Conversely, different viewpoints were placed regarding what form will be not useful, at what time and why. Prudence exercise assists to line up the managers and shareholders interest can make a reduction in hazards (ACCA. Prudence and IFRS. 2014). Financial crises had justified the requirement of prudence while making estimations. Argument in against of the re-inclusion of prudence in the new CF This section is based on analysis of arguments which are against in making use of prudence in the conceptual framework. In such cases, the argument is articulated thoroughly in italics, and further, the response is provided. Basically, prudence is not considered to be a useful method because it is formless. Particularly, this concept cannot help in questioning how much to apply in a situation. Most of the concepts are open to this similar analysis. But some do not, for instance, have an extent for the relevance measurement (Burton and Jermakowicz, 2015). In addition to, it must be kept in mind that prudence takes place at the time of uncertainty, and by considering this aspect it would theoretically incompatible to release prudence because it is too vague. Instead, it is essentially an indistinct concept, with this ambiguity being the primary purpose for its presence in the first place as it is not a reason for the elimination of this concept from the Framework. Prudence is not applicable in all standards of accounting rather it is applicable in some cases. Therefore, it should not be applied in conceptual framework instead it should be applied as per the requirement at the standard measure. If prudence is said to be a concept, in developing of any specified standard, then it will be included in the framework (Gebhardt, Mora and Wagenhofer, 2014). Not every component of the framework is reliable to be considered in all aspects of the standard, but what all content of the Framework should have in common is being part of the conceptual foundation for accounting practice. Furthermore, constant application of the concept in specified accounting standards needs a clear standard by which relevancy can be measured and evaluated, and further this conceptual standard is Framework. In case net assets are understated in the existing period of accounting, then the financial position might be overstated in near future, which will not be considered as prudent. If profits are removed when they are vague further they will be unavoidably reported in future when they will be certain (Craig, Smieliauskas and Amernic, 2017). In the test of prudence, gains are realized just once and they can be demonstrated, further, this can be considered as prudent. Point to be noted is that, at no point are net assets over-stated (van Mourik and Katsuo, 2014). The main question arises is in if or if not an investors will prefer to assess of financial performance that is trustworthy against to one that they cannot. If the conceptual framework entitles bias and an exit from neutrality, further this approach will make an individual eligible for abusing and window-dressing of financial statements (Chaudhry and et.al, 2015). There are two defences in opposition to this argument. It is depended on the IASB on how to make use of Framework while setting standards and its provided in standard applicability that the policy decisions are decided by preparers themselves. Next is that traditional prudence can in any case by stated as consistent with neutral and fair, and the reasons for this were mentioned above. Prudence would lead to unrealised profit prohibition. The meaning of conventional prudence does not rely on realisation but on uncertainty. Further an unrealised gain not required to be uncertain. Prudence would enable an enterprise to estimate an asset to an extent that must be less than the unbiased estimate. This argument misses the point with regards to uncertainty. In case the amount is uncertain, then it will be misled in respect of biases (Craig, Smieliauskas and Amernic, 2017). IASB Audience ED Submission XYZ company Sydney 3500 Date: Mr Price Executive Director of Corporate Advisory Corporate Advisory Group Re: draft submission letter to the IASB Respected board The term prudence in accounting is utilised in different ways having a different sense. In particular, there are two primary divergent perceptions of prudence which are prominent in the debate on the conceptual framework. In accordance with the IASB; prudence is consistent with neutrality and essential for interpretation for careful judgement in accounting. Second perception in accordance with the traditional understanding of prudence in accounting practice which states that prudence is the solicitation of a complex threshold of verifiability for the acknowledgement of gains in comparison to losses. The International Accounting Standards Board recently issued an Exposure Draft of a new and revised framework regarding Financial Reporting. For this, IASB tends to re-establish prudence that will make financial statements more useful (Zhang and Andrew, 2014). On the face of it,this sounds like a clear-cut decision, after all, prudence is recognized as an asset on daily basis of life. Although, prudence application to accounting provisions is complex than it is to a conduct of an individual. This vagueness has created confusion in order to remove any reference to prudence in 2010, during the last revision of the Conceptual Framework, choosing to depend on other ways of defining good quality in terms of financial reporting (Gebhardt, Mora and Wagenhofer, 2014). In divergence with this indistinctness in 1989 and 2010, the reinstatement of prudence in the 2015 ED was noticeably in the form of IASB Prudence. Without categorical acknowledgement of the manifestation of uncertainty. However; the cited approach is profoundly flawed. It is because; this concept familiarises a concept into the Framework which is not a viable theory at all because it leads to significant confusion. The problem in the concept of prudence is in its substance of definition which does not make contributions to the objective of neutrality. Further; conceptual framework already provides a definition of neutrality thus nothing will be attained from the institution of an additional concept which does not have any distinctive meaning (Craig, Smieliauskas and Amernic, 2017). This argument does not imply that neutrality and prudence are exactly similar; undeniably, neutrality is a wider concept in comparison prudent approach of IASB. Due to this factor; the existence of two approaches and definitions having similar conceptual outcome summonses unescapably unproductive endeavours to comprehend why and how each concept differs from the other. In addition to this concept of prudence have a different meaning to different people, thus reintroduction of the concept of prudence will make an increase in misunderstanding as an accommodating response by the IASB to hassles that the Conceptual Framework should entrench prudence as conventionally assumed. On the basis of this aspect my viewpoints are as below: The conduct of prudent in IASB must be dropped because it has no useful intention and has risks in itself. The existing treatment of prudence must be replaced by; prudence is the application of maximum limit of verifiability for asset realisation that of liabilities. The above-mentioned meaning must be enhanced with a clear picture of the main core of the conceptual framework. The above-specified text in the core of framework must be enhanced with a clear picture in terms of conceptual justification for prudence, inclusive of the fundamental role of; measurement uncertainty and time, irregularity of information and financial incentives among investors and management. I dont think, it is sensible to re-establish the basis of its use can come into different from what it was before. Just not the term prudence is acceptable, but also to use this in a different manner is illogical (Bauer, O'Brien and Saeed, 2014). While talking about other factors of financial information, these both prudence and neutrality are completely different features and are used at a threshold, equally while benefiting the information. However, one cannot be used to back the other. From my point of view,the most suitable way to make use of prudence can be defining the framework for the purpose of financial information (Investor perspectives. A tale of prudence, 2015).Take it in another way; I dont think it's conventional understanding must be changed. Instead of that, the accounting aspects of conservatism and irregularity must be maintained, but it some degree of scope. Thank you for providing me with the opportunity to express a viewpoint on the concept of prudence. If you have further queries in future please contact on +61(3) 1111 1111 or on EYX@bigphore.com EYX Executive chair References Books and journals Andr, P., 2014. Towards a New Conceptual Framework: Here We Go Again!. Bauer, A.M., O'Brien, P.C. and Saeed, U., 2014. Reliability makes accounting relevant: a comment on the IASB Conceptual Framework project.Accounting in Europe,11(2), pp.211-217. Burton, G.F. and Jermakowicz, E.K., 2015.International Financial Reporting Standards: A Framework-Based Perspective. Routledge. Chaudhry, A., Coetsee, D., Bakker, E., Varughese, S., McIlwaine, S., Fuller, C., Rands, E., de Vos, N., Longmore, S. and Balasubramanian, T.V., 2015. Conceptual Framework.2015 Interpretation and Application of International Financial Reporting Standards, pp.29-37. Craig, R., Smieliauskas, W. and Amernic, J., 2017. Estimation Uncertainty and the IASB's Proposed Conceptual Framework.Australian Accounting Review,27(1), pp.112-114. Gebhardt, G., Mora, A. and Wagenhofer, A., 2014. Revisiting the fundamental concepts of IFRS.Abacus,50(1), pp.107-116. Gebhardt, G., Mora, A. and Wagenhofer, A., 2014. Revisiting the fundamental concepts of IFRS.Abacus,50(1), pp.107-116. Lin, H., 2015. Discussion about conceptual framework.International Business Research,8(6), p.191. Penman, S., 2013. Accounting standard setting: Thoughts on developing a conceptual framework.China Journal of Accounting Studies,1(3-4), pp.157-167. van Mourik, C. and Katsuo, Y., 2014. The IASB and ASBJ conceptual frameworks: Same objective, different financial performance concepts.Accounting Horizons,29(1), pp.199-216. Zhang, Y. and Andrew, J., 2014. Financialisation and the conceptual framework.Critical perspectives on accounting,25(1), pp.17-26. Online ACCA. Prudence and IFRS. 2014. [PDF]. Available through https://www.accaglobal.com/content/dam/acca/global/PDF-technical/financial-reporting/tech-tp-prudence.pdf. [Accessed on 30th September 2017]. Investor perspectives. A tale of prudence. 2015. [PDF]. Available through https://www.ifrs.org/-/media/feature/resources-for/investors/investor-perspectives/investor-perspective-jun-2015.pdf. [Accessed on 30th September 2017]. Malley A., 2014. [Online]. Available through https://www.theaccountant-online.com/news/is-prudence-still-a-virtue-4276220/. [Accessed on 30th September 2017].

Why did Europe undergo such a bloody and destructive period from 1914

The period 1914 to 1945 was the bloodiest and most destructive in European history. The period was characterized by wars, confrontations, and rivalry among nations.Advertising We will write a custom essay sample on Why did Europe undergo such a bloody and destructive period from 1914-1945? specifically for you for only $16.05 $11/page Learn More This rivalry led to World War I and World War II. Many people lost their lives during this period as nations rose against each other, property worth millions destroyed, and Europe’s hegemony lost (Heyman 32). The once mighty Europe was divided into two influential spheres. There emerged â€Å"Soviet† and Western spheres of influence, each pursuing different ideologies. The period 1914 to 1945 is the bloodiest in the history of Europe since it is the period in which World War I and World War II occurred. World War II alone claimed approximated 22 million military and 40 million civilians, the highest number of casualties ever (Kirk 46). There are many reasons that drove Europe to war and brutal killings. Some of the reasons were misunderstandings among leaders that had lasted for decades, while others were a result of spontaneous reaction to aggression from other nations. Though it is not possible to point a single reason for the aggression witnessed in Europe around 1914 to 1945, the following factors must have contributed greatly to the war. Formation of alliances by the countries played a great role in triggering the bloody war. Tension among European countries had long existed. However, the rise of nationalism and imperialism furthered the tension among states forcing them to seek alliance with states considered friendly for fear of attack. Other countries soon â€Å"joined the race and formed alliances† to further their interests too (Martel 78). Germany first joined Austria-Hungary and were later joined Italy to form the Triple Alliance. Russia soon joined France t o work together and protect each other if attacked. The Triple Entente Alliance was finally formed in 1904 when Britain joined France and Russia. With support from alliance members, the countries were definitely craving for war. It was not long when the war begun pitting the Triple Alliance against the Triple Entente Alliance. Frankly, if the alliances never existed, the war could have been avoided. The tension that existed that eventually led to the European wars was also a result of imperialism. Imperialism pushed countries to colonize other countries and to form political empires that acted as overseas states for raw materials and market for finished products. From the 15th century, European countries had begun colonizing other countries for industrial inputs and markets. However, the main contest came in 1870 when Britain, France, Italy and Germany almost clashed in the scramble for North American territory (Heyman 38). The same problem reoccurred in Africa as the scramble for p artition continued. Many countries were discontent with their possessions while other like British had conquered too much for it to control.Advertising Looking for essay on history? Let's see if we can help you! Get your first paper with 15% OFF Learn More This led to a bad feeling among the nations, which also contributed to the war. Rise of nationalism in the states was another reason for the war. People who spoke the same language, had a common historical origin, and cultural beliefs, viewed each other as family. This â€Å"family† feeling bonded them together and made them support their nation faithfully. Lee states that, â€Å"Leaders, in their bid to unite their people to join war, used nationalism to generate and consolidate their support† (113). Nationalism was particularly popular in Germany, Italy, and Japan. It is worth noting that nationalism in Japan had been widespread as people diligently served their leaders without complaint. However, the German leader Bismarck, in his attempt to unite the Germans used their passion and love for war to his advantage. The rise of dictators to power in many countries in Europe was also another possible cause of the war. The period of 1914-1945 saw the rise of dictators such as Stalin of Russia, Benito Mussolini of Italy, and Adolf Hitler of Germany. These leaders ruled with iron feast and wanted to assert their authority in the entire European region. This made them recruit many soldiers to help in conquering new lands and extending their territories. Eventually, this greed and desire for fame and control brought them to conflict with other European nations. In 1937, Japan invaded and subdued the republic of China, which angered many European nations. In 1939, German’s aggressive behavior eventually brought all European nations against each other when she attacked Poland and Soviet Russia. Officially, the declaration of World War II followed the two aggressive attacks that lead to great destruction of property. Arms race among the nations was also a direct cause of the war that led to the brutal killings in Europe. By 1914, Britain was the largest empire by both size and wealth (Martel 78). The German king of the time, Kaiser William II, was not impressed with Britain’s superiority. He invested heavily in building of warships to rival Britain. This made Britain to build even more ships and to increase her navy to remain superior arms wise. The result was a competition that only increased tension and readiness for war. With such developed weapons, the countries were ready to go to war at the slightest instigation. The attempt to stop the rise of communism by Central and Western European powers also sparked the war. In November 1917, radical Bolsheviks rose to power in Russia. Further, they moved to topple other regimes like Hungary and Bavaria, which they occupied briefly. Seeing the activities of this violent communist group rising and rising, the central and western European countries had to move in to stop them for they feared that the revolutions would move to their countries. The decision was a grave mistake as other militia groups and nations joined the race. The immediate cause of European countries conflict was the assassination of Franz Ferdinand by G. Principe. What followed the assassination was retaliation and war that lasted for years. The assassination easily sparked war since the countries had been in tension for some time. The tension among nations was a time bomb waiting to explode.Advertising We will write a custom essay sample on Why did Europe undergo such a bloody and destructive period from 1914-1945? specifically for you for only $16.05 $11/page Learn More The arms race provided weapons while the colonies provided capital, seriously fueling the war and increasing the number of casualties. The result was a brutal, ruthless and bloody killing of innocent people. In conclusion, it is evident that the civil war that engulfed Europe in the period 1914 to 1945 was surely divesting. The war was especially notable for the political rift it created between nations. Thousands of people, both soldiers and civilians, lost their lives. Despite the effort made after 1945 to unite the European nations, the damage done could not be repaired. For centuries, it will still be bitter memories for the descendants of those who perished in the war. Some of the effects of that war still exist especially in Japan where the United States of America dropped bombs at Hiroshima and Nagasaki. Works Cited Heyman, Neil M. World War I. London: Greenwood Publishing Group, 1997. Print. Kirk, D. Europe’s Population in the Interwar Years. New York: Taylor Francis, 1969. Print. Lee, Stephen J. European dictatorships, 1918-1945. 2nd. London: Routledge, 2000. Print. Martel, Gordon. A Companion to Europe 1900-1945. 10th. Califonia: John Wiley and Sons, 2010. Print. This essay on Why did Europe undergo such a bloody and destructive period from 1914-1945? was written and submitted by user Vincent T. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.