Report Essay Example | Topics and Well Written Essays - 250 words - 3

Report - Essay Example What they do is they start taking input for the course and start evaluating the content. Plus as the course progresses, they evaluate it along the way. The team also makes use of both learner analysis and content analysis. More emphasis is put on online learning and giving students some grids to work with, that way they don’t have to run to places to take notes in a lecture. The interface and rubric is not designed based solely on innovation, it is based on instruction design, best practices and research findings. The input they need to evaluate the course include (but are not limited to) atomization of the course and navigation of the course. Sometime ago, with the approval of The U.S. Dept. of Education, state authorization was not given to distance learning programs, the idea was to uphold integrity regulation, and not to promote diploma mills. But distance learning programs were suffering; online education had no authority to issue diploma, but things are getting better now as distance learning is no more a walk in the park, it requires hard work. The team works with the administration; they give them goals regarding distance learning. For instance here at the school, President Bradley and the Dean of Extended Learning work in coordination to setup goals for this program. The team needs to be on their toes, they have to know what’s going on in technology. For instance the polygraphic teacher will probably be available to distance leaners very soon, plus they need to know about the evolution of distance education – so a lot of research goes into their procedures. The team also offers faculty development and offers sessions of quality

There is no place for judgement in accounting it's simply mathematics Essay

There is no place for judgement in accounting it's simply mathematics and a precise subject. Explore the above statement - Essay Example The existing conceptual framework has proven to be extremely helpful to the IASB while trying to improve the financial reporting standards (IFRS, 2013a). The framework is a key parameter that defines the underlying concepts of transparent and relevant preparation of financial statements (AASB, 2010). It must be understood that the Conceptual framework in no way represents the IFRS and therefore the framework does not state accounting requirements for any particular disclosure issue or measurement (IFRS, 2013b). Nothing that is outlined in the conceptual framework supersedes any specific IFRS. However, in certain cases issues covered under the IFRS have conflicted with the conceptual framework. As such, in those cases the IFRS supersedes the conceptual framework as it is a globally accepted standard (BDO international, 2010). The conceptual framework plays a crucial role in the presentation and preparation of high quality financial reports in order to satisfy the needs of their users (Working Group on Fundamental Concepts, 2004). The primary objectives of the conceptual framework are to assist the IASB in order to help them to develop the future international accounting standards. ... Approach The statement, â€Å"There is no place for judgement in accounting it’s simply mathematics and a precise subject†, is highly debatable. In order to evaluate the statement, its needs to be interpreted from the perspective of principle vs. rule based accounting theory as well as the theory of conceptual framework. Thereafter, the statement has to be evaluated on the basis of the relevance of professional judgements in the field of accounting. What is professional judgement? According to Lakovic and Fuglister (2013), professional judgement refers to a process that is used by accounting officials in order to apply them to accounting standards while preparing financial reports. Accounting procedures involves rigorous application of judgements as they help accountants to analyse and select the right methods and models in financial reporting (Xiling, 2010). Principle vs. Rule based accounting A major controversy still prevails in the field of accounting as to which ac counting standard allows the optimal use of judgement and results in optimal fair representation and comparability. FASB has always been more inclined towards the adoption of rules based accounting whereas IASB has tended more toward a principles-based approach. Currently, FASB and IASB are in the process of amalgamating their accounting standards into a common one. In such context the debate regarding the accounting approach becomes even stronger than ever before and henceforth the relevance of judgement. However, the fact that rule based accounting have eroded judgements in some cases and failed in representing the economic substance faithfully, US professional leaders have admitted to the