The Self Criticism And Reflection Education Essay

The Self Criticism And Reflection Education Essay During the college years, I had multiple hurdles that I have encountered. One of the biggest hurdles was time management and procrastination. Throughout my education, I have always been a procrastinator, even in finishing up this essay. When I go into my assignments, I will always go with good intentions and plan on getting them done early so that I will not have to worry about doing them later. However, life seems to get in the way. I always find something else that needs to be done immediately, while my assignments are not due for a few days. I also find it very difficult to motivate myself if the assignment is not due right away. I have myself convinced that I will do better under pressure. So I always end up putting myself in that situation. Although throughout my education so far this technique has worked, I certainly believe that it will not work through university. In order to change my ways of thinking about assignments and deadlines, I need to set some concrete rules for me to follow. First off, I need to set realistic goals. I often set goals that are very unlikely to get my work done. Therefore, to improve this, I will try to break my assignment into parts and give myself more than enough time to accomplish each task. By doing this, my time will be fully utilized instead of wasted. In co-curricular activities, I realized that I had done little in games and clubs within the university, despite having a number of athletic teams, training personnel as well as other facilities. I was not able to attend any of the activities and even spent most of my time playing games on my personal computer rather than being involved in real athletics. Therefore, I have made strict schedules to allow me attend my favourite games which are football and rugby. I believe sports can season me to be mentally and physically fit. Moreover, physical fitness is important for all, and is also the main core for engineers to go the distance. In life, we are bound to encounter challenges. Thus, by doing sports, I hope they can help me to steel myself in coping with the challenges in life. Furthermore, as most sports involve precision, which is fundamentally linked to engineering, it also helps me to develop the natural traits as an engineer. Through the hurdles, I also realized some of my strength. One of them is that I always get all of my work done. I always make the time and find the will to get them done. This takes a lot of self-discipline, because I could always been distracted with other matters. If I get all of my work done, then surely it will help me in final year examinations. I am also learning all that I am given in order to expand my knowledge and do well on assignments, laboratories and coursework. This will ultimately help me to be more knowledgeable throughout my life. Professional Engineering principles and personal opinions Being a professional engineer, it means that I have to work to enhance the welfare, health and safety whilst paying due regard to the environment and the sustainability of resources. Personally, there are three fundamental principles that I think we, engineers, should hold as guidance in achieving the high ideals of professional life. Firstly, without any doubt, a professional engineer should normalise themselves with integrity and honesty. Professional engineers should adopt the highest standards of professional conduct, openness, fairness and honesty. Therefore, from now, I should start training myself to be alert on the ways in which my works and actions might affect others, and duly respect the rights and reputation of others too. I also need to avoid deceptive acts and take steps to prevent corrupt practices or professional misconduct. Bribery and improper influence should not be in practice too. Other than that, I would weight leadership as one of the most important principle for professional engineers as we should aspire to high standards of leadership in the exploitation and management of technology. Being a professional engineer, it shows that I hold a privileged and trusted position in a society. Therefore, I am expected to demonstrate that as professional engineer, I am seeking to serve wider society and also be sensitive to public concern. Thus, I have to be aware of the issues that engineering and technology raise for society, and also listen to the aspirations and concerns of others. Moreover, I have to actively promote public awareness and understanding of the impact and benefits of engineering achievements. Lastly, I believe professional engineers should be accurate and rigour. We hold a duty which is to ensure that we acquire and use widely and faithfully the knowledge that is relevant to the engineering skills needed in their work in service of others. Therefore, I should always act with care and competence. I have to get my knowledge and skills up to date and also assist the development of engineering knowledge and skills in others. In addition, I should present and review engineering evidence, theory and interpretation honestly, accurately and without bias. As a Professional engineer, I also need to identify and evaluate risks before take any actions. University experiences. University life has taught me to be more self discipline. Back in college, I was assigned with daily homework and teachers will check them on regular basis to ensure that the works given were properly done. However, when I step into university life, I am trusted to complete my assignments without being reminded. I also have to relate what I have learned in class to my readings. Most importantly, I have to keep myself notified the due date of my assignments. Other than that, it teaches me to be more independent thinker. In college, teachers will still check my homework and guide me through different thinking process, whilst in university; I have to develop my own independent thinking. An obvious example is when having a discussion with course mates on certain topics, there will be conflicting views on a single subject. However, in compensation, university provides us with more resources to clarify some disputes. Conclusion Upon finishing this essay, I have learned that time management is the most critical tool towards achieving personal goals not only in education, but also in other aspects of life. I have realized that my overall academic grades, as well as in extracurricular activities, improves with proper time management and the ability to work with strict time schedules. I have also learned a lot of useful insight from this whole module. Some of them have helped me to understand myself better. The questionnaires given during SESM1015 lecture have really helped me to understand about the different learning styles and thus made me realize which style that best fits me. Knowing this information also will help me utilize my strengths and ultimately learn better. To become the cream of the cream, one must always continue to learn and progress. Therefore, I set some expectations on myself for this year. One of the expectations that I have for myself is to continue to complete all of my work because that is the only way that one can truly learn. I am also going to work on feeling more confident about myself and my abilities. I have thoughts and ideas and I want to feel like I need to share them. That is going to be difficult for me since I am an international student, I have always been a quite one, but I will work on it. I am also expecting to be presented with ideas that I have never thought of, so I can learn from them. I want to learn a lot and look back on this year from now and be glad that I took it. Overall, I want to be taught things that I need to know in order to be the best professional engineer that I can be.

“The Tell Tale Heart” and “The Black Cat”

Kaleb Clem Mrs. Winslow English II Honors 31 October 2012 â€Å"The Tell-Tale Hearts† – â€Å"The Black Cat† Comparison â€Å"The Tell-Tale Hearts† and â€Å"The Black Cat† are two stories that share more similarities than differences. The plots both start out the same with a main character whose actions throughout the story makes apparent to the reader his insanity and have to deal with the internal and external dilemmas that are caused by the evil deeds, which both happen to be involved with murder, due to the unstable state of the man’s conscience.The two stories have settings that are both strikingly similar. Both stories have a gothic, mysteriously dark setting. And both stories are set within the narrator and the main character’s home; however, â€Å"The Black Cat† had more than one setting. In â€Å"The Black Cat† the main character’s house is burned down and so he is forced to get a new one. More details ar e given about this house than his earlier house or the home in â€Å"The Tell Tale Heart. † We are told that the house is old, unlike the first one, and not what he and the wife are used to.The story also tells about the cellar, being such an important setting the narrator tells us that the psychological confinement is increased and taping that gets into our deepest fears concerning home and life. The characters from â€Å"The Tell-Tale Heart† and â€Å"The Black Cat† we see that for the most part, the stories are unbelievably alike. Both stories feature a man who is undoubtedly considered insane by the end of the story and who is the main character and policemen investigate under suspicion of murder. The Tell-Tale Heart† also has a neighbor who plays a small role in the story and The Black Cat contains the man’s wife, Pluto, and the second cat. The plot is almost exactly the same in both stories. Both stories feature a man who claims to be sane in the beginning although he proves to be otherwise later. The insanity in both characters differs. In â€Å"The Tell-Tale Heart,† the man just seems to have a mental condition of sorts. In The Black Cat,† however, the main character is a raging alcoholic, which seems to be the main cause for his abnormal and malevolent behavior, like when he cut out Pluto’s eye. Pluto never did anything wrong, but the man was intoxicated. â€Å"The Tell-Tale Heart† and â€Å"The Black Cat† were very similar. They had almost the same plot. The settings in the stories were much in common, and both plots featured gothic elements with large houses and lack of character variety.

Accounting – Concepts and Conventions

NATURE OF FINANCIAL STATEMENT The data exhibited by financial statements are affected by a)Recorded facts b)Accounting Concepts, Conventions & Principles c)Personal Judgment 1)Recorded Facts: The term recorded facts means the data used for preparing financial statements are taken from accounting record which are facts. i. e. Cash in Hand: Actual cash is recorded Amount due from debtor: Actual to be recorded Amount due to creditor: Actual to be recorded Thus the financial statement do not disclose such facts which may be reality, which are not recorded. For ex. : L/Bldg. urchased are shown at cost price in the Accounting Books But market value which in reality may be different is not stated because it is not recorded in Books of A/c. 2)Accounting concepts & conventions & principle: The Dictionary meaning is â€Å"Fundamental truth implying uniformity of Applicability everywhere. † However when applied in Financial Statement Analysis, it gives different meaning in different conc epts & so it is rarely used as a fundamental accounting truth. Accounting Principles are those rules of Action which are adopted by the Accountant universally in recording transaction.Different professional bodies like Australian Society of Account (i. e. Institute of Chartered Accountant in Australia) The Institute of Chartered Accountant in England & Wales. The American Institute of certified public accountant have made recommendation on accounting principles in the recent year. Accounting principles have been developed over the years from experience, usage & necessity. They are judged on the General Acceptability rather than Universal Acceptability to the user of financial statement hence they are called as General Accepted Accounting Principles (G. A. A. P. )According principles can be broadly classified into two categories: A. Accounting concepts B. Accounting Conventions Accounting Principles Accounting conceptsAccounting Conventions a)Entity Concepta)Disclosure b)Going Concer n Conceptb)Materiality c)Accounting period conceptc)Consistency d)Money Measurement Conceptd)Conservatism e)Cost Concept f)Cost Attach Concept g)Dual Aspect Concept h)Accrual concept i)Periodic Matching of cost and Revenue Concept j)Realisation Concept k)Verifiable Objective Evidence Concept ACCOUNTING CONCEPTS: They are the necessary assumptions or conditions upon which accounting is based.Accounting concepts are postulates, assumptions or conditions upon which accounting is based. They are developed to convey the same meaning to all people. Some of the important concept are given as follows: 1. Entity Concept: For accounting purposes- the ‘business’ is treated as a separate entity from the proprietor (s). It may sound to be absurd that one sell goods to himself, but all transactions are recorded in the books of the business as per this point of view. This concept helps in keeping private affairs of the proprietor away from the business affairs. Thus if a proprietor in vests Rs. ,00,000/- in the business, it is deemed that the proprietor has given Rs. 1,00,000/- to the ‘business’ and it is shown as a ‘liability’ in the books of business. (because business has to ultimately repay it to the proprietor). Similarly, if the proprietor withdraws Rs. 10,000/- from the business, it is charged to him. This concept is applicable to all forms of business organizations. Although in the eyes of Law a Sole trader and his business or the partner and their business are one and the same, for accounting purposes they are regarded as separate entities. It is the ‘business’ with which we are concerned. . Going Concern Concept (Continuity of Activity): It is assumed that the business concern will continue for a fairly long time, unless and until it has entered into a state of liquidation. 3. Accounting Period Concept: Although the ‘going concern’ concept stresses the continuing nature of the business enterprise, it i s customary to divide its life into chapters known as ‘Accounting Periods. ’ An accounting period is the interval of time at the end of which the income statement and financial position statement (balance sheet) are prepared to know the result and resources of the business.Although shorter periods are frequently adopted for purposes of comparative studies, the normal accounting period is twelve months. This is because though the life of the business is considered to be indefinite, the measurement of income and studying the financial position of the business after a very long period would not help in taking timely corrective steps or to enable periodic distributions of income to proprietor (s) with reasonable safety. Therefore, it is necessary for the concern to ‘stop’ at regular intervals and ‘see back’ how it is faring. 4.Money Measurement Concept : In accounting everything is recorded in terms of money. Events or transaction which cannot be e xpressed in terms of money are not recorded in the books of accounts, even if they are very important or useful for the business. Purchase and sale of goods, payment of expenses and receipt of income are monetary transactions which find place in accounting etc. Death of an executive, resignation of a manager are the events which cannot be expressed in money and so are not to be recorded in Book’s of A/c. 5. Cost Concept (Objectivity Concept): As per cost concept: )an asset is ordinarily recorded at the price paid to acquire it i. e. at its cost, and b)this cost is the basis for all subsequent accounting for the asset. For example, if a plot of land is purchased for Rs. 1,00,000/- it is recorded in the books of at Rs. 1,00,000/- and even if its market value at the time of preparation of final accounts is Rs. 2,00,000/- or Rs. 60,000/- it will not be considered. Thus the balance sheet on a particular date does not ordinarily indicate what the asset could be sold for. The cost c oncept does not mean that the asset will always be shown at cost.It only means that cost becomes the basis for all subsequent accounting for the asset. Thus the assets recorded by the process of depreciation. Cost concept brings objectivity in the preparation and presentation of financial statements. It implies that the figures shown in the accounting records should be based on objective evidence and not on the subjective views of a person. 6. Cost-attach Concept: This concept is also known as ‘cost-merge’ concept. In order to produce an article it is necessary to purchase raw-material, process it and convert into finished article.This calls for the services of other factors of production and therefore, there are several other costs like labour cost, power and other overhead expenses. These cost have a capacity to ‘merge’ or ‘attach’ when they are brought together. Thus the proportionate raw-material costs, labour costs, and other overheads are added together to obtain product cost so as to increase the utility of cost data. 7. Dual Aspect Concept: This is the basic concept of accounting. As per this concept, every business transaction has a dual effect. 8.Accrual Concept: The accrual concept implies recording of revenues and expenses of a particular accounting period, whether they are received / paid in cash or not. Under cash system of accounting, the revenues and expenses are recorded only if they are actually received / paid in cash irrespective of the accounting period to which they belong. But under accrual method, the revenues and expenses relating to that particular accounting period only are considered. 9. Periodic Matching of Cost and Revenue Concept : This concept is based on the accounting period concept.Making profit is the most important objective that keeps the proprietor engaged in business activities. That is why most of the accountant’s time is spent in evolving techniques for measuring the profit /profitability of the concern. To ascertain the profit made during a period, it is necessary to match ‘revenues’ of the period with the ‘expenses’ of that period. Income (profit) earned by the business during a period can be measured only when the revenue earned during the period is compared with the expenditure incurred to earn that revenue. The question when the payment was made / received is irrelevant.Therefore, as per this concept adjustments are made for all outstanding expenses, prepaid expenses, accrued incomes, unearned incomes etc. 10. Realisation Concept : According to this concept profit should be accounted for only when it is actually realized. Revenue is recognized only when sale is effected or the services are rendered. Sale is considered to be made when the property in goods passes to the buyer and he is legally liable to pay. However, in order to recognize revenue, receipt of cash is not essential. Even credit sale results in realization as it creates a efinite asset called ‘Account Receivable’. However, there are certain exceptions to the concept: like in case of contract accounts, hire purchase etc. Similarly incomes like commission, interest, rent etc. are shown in Profit and Loss Account on accrual basis though they may not be realised in cash on the date of preparing accounts. 11. Verifiable Objective Evidence Concept : According to this concept all accounting transactions should be evidenced and supported by objective documents. These documents include invoices, contracts, correspondence, vouchers, bill, pass books, cheque books etc. uch supporting documents provide the basis for making accounting entries and for verification by the auditors later on. This concept also has its limitations. for example, it is difficult to verify internal allocation of costs to accounting periods. 2. ACCOUNTING CONVENTIONS: Conventions are the customs or traditions or usage which guide of accounting statements. They a re adapted to make financial statements clear and meaningful. 1. Convention of Disclosure: This means that the accounts must be honestly prepared and they must disclose all material information.The accounting reports should disclose full and fair information to the proprietors, creditors, investors and others. This conventions is specially significant in case of big business like Joint Stock Company where there is divorce between the owners and the managers. However, it does not mean that all information or information of any kind is to be included in accounting statements. The term ‘disclosure’ only implies that there must be a sufficient disclosure of informations which is of material interest to proprietors, present and potential creditors and investors. 2.Conventions of Materiality: The accountant should attach importance to material details and ignore insignificant details. If this is not done accounts will be overburdened with minute details. As per the American A ccounting Association, â€Å"an item should be regarded as material, if there is a reason to believe that knowledge of it would influence the decision of informed investor. † Therefore, keeping the convention of materiality in view, unimportant items are either left out or merged with other items. Some items are shown as foot notes like, contingent liabilities, market value of investment etc.However, an item may be material for one purpose but immaterial for another, material for one concern but immaterial for another, or material for one year but immaterial for next year. 3. Convention of Consistency: The comparison of one accounting period with the other is possible only when the convention of consistency is followed. It means accounting from one accounting period to another. For example, a company may adopt straight line method, written down value method, or any other method of providing depreciation on fixed assets. But it is expected that the company follows a particular method of depreciation consistently.Similarly, if stock is valued at ‘cost or market price whichever is less,’ this principle should be followed every year. Any change from one method to another would lead to inconsistency. However, consistency does not mean non-flexibility. It should permit introduction of improved techniques of accounting. 4. Convention of Conservatism: It refers to the policy of ‘playing safe. ’ As per this convention all prospective losses are taken into consideration but not all prospective profits. In other words ‘anticipate no profit but provide for all possible losses’.However, this convention is being criticized on the ground that it goes not only against the convention of full disclosure but also against the concept of matching costs and revenues. It encourages creation of secret reserves by making excess provision for depreciation, bad and doubtful debts etc. The Income statement shows a lower net income and the Bal ance sheet overstates the liabilities and understates the assets. The convention of conservatism should be applied cautiously so that the results reported are not distorted. Some degree of conservatism is inevitable where objective data is not available.Following are the examples of application of conservatism: a)Making provision for doubtful debts and discount on debtors. b)Not providing for discount on creditors. c)Valuing stock in trade at cost or market price whichever is less. d)Creating provision against fluctuations in the price of investments. e)Showing Joint Life Policy at surrender value and not at the paid up amount. f)Amortization of intangible asset like goodwill which has indefinite life. ESSENTIAL QUALITIES OF FINANCIAL STATMENTS As stated earlier, the basic objective of financial statement is to provide information useful to the users of these statements.Different users like shareholders, investors, financial institutions, workers etc. are interested in financial sta tements with varying objectives. Generally, it is not possible for a firm to prepare these statements in such a form that may suit every interested user. However, such statements should possess at least the following essential qualities. 1. Relevance : Only these information should be disclosed in financial statements which are relevant to the objectives of the firm. The information is said to be relevant only when it influences decision of the users, while evaluating any event or correcting past evaluation.The conclusions drawn on the basis of irrelevant information would be misleading of no use. Therefore, the information irrelevant to the statements be avoided, otherwise it would be difficult to make a distinction between relevant and irrelevant information. 2. Understandability : The main objective of financial statements is to provide necessary information about the firm’s resources and performance. To fulfill this objectives, the information contained in these statement s should be clear, simple and lucid so that a person who is not well versed with the accounting terminology shall be able to understand without much difficulty.Hence, as far as possible, the form of financial statements should not be complex, and the terms used in these statements should be simple, in common language and non-technical. 3. Reliability and Accuracy : The information incorporated in financial statements should be reliable. Information has the quality of reliability when it is free from material error and bias and can be depended upon by users. Reliability charges with the nature of information contained in the subject matter. Therefore, such information should be provided whose reliability can be verified. Reliability of financial statements also depends on the accuracy of accounts.Hence, to arrive at right conclusions, accuracy of the accounts is an essential quality. To be reliable*, information must (i) carry faithful representation of transactions, (ii) should be p resented in accordance with the substance and economic reality, and (iii) must be neutral, prudent and complete. 4. Comparability : Comparison is the essence of financial statement analysis. Comparable information will reveal relatively strong and weak point. Financial statement should be prepared in such a way that current year’s progress can be compared with that of previous year and inter-firm comparison is possible.To facilitate comparison, it would be more useful to provide with the financial statement of 5 to 10 years summary of important terms such as production in quantity, net sales, net profits, dividend paid, working capital etc. 5. Completeness : The information contained in the financial statements should be complete in al respects. It must be ensured that there is no possibility of any information being incomplete or doubtful. Therefore, full disclosure should be made of all significant information in a manner that is understandable and does not mislead creditor s, investors and others users. . Timeliness : Financial statements are prepared for a definite period of time. At the end of this period, they should be ready and submit to the parties concerned. If the statements are not prepared in time, they can not be properly used and the firm cannot formulate plans for future developments. In addition to the aforesaid qualities, financial statements be prepared easily, attention of the reader is automatically drawn and directed to most significant items and required data for the calculation of different ratios are also essential qualities.As American Accounting Association, has described, â€Å"every corporate statement should be based on accounting principles which are sufficiently uniform, objective and understood to justify opinions to the condition and progress of the business enterprise behind it. † LIMITATIONS OF FINANCIAL STATEMENTS The summary of accounts maintained by a business firm is presented in the form of financial statem ents. The amounts expressed in these statements are based on vouchers and accounting records.Hence, decisions based on these information are more true and logical. However, the conclusions drawn on the basis of these information cannot be treated as final and accurate, because there are certain limitations to the financial statements. One must, therefore, keep in view these limitations while studying the profit and loss account and balance sheet of the firm. Important and impact bearing limitations of financial statements are identified as below : 1. Lack of Precision 2. Lack of Exactness 3. Incomplete Information 4. Interim Reports . Hiding of Real Position or Window Dressing 6. Lack of Comparability 7. Historical Costs Analysis – To Analyse – to cut into pieces But only analyse – No – It means also Interpretation. Thus Financial Statement Analysis means â€Å"Analysis, comparisons and interpretation of Financial data to achieve the desired result† TOOLS OF FINANCIAL STATEMENT ANALYSIS 1. Comparative Statements 2. Common Size Statements The Essential Requirement is 3. Trend AnalysisVertical Financial Statement. 4. Ratio Analysis 5. Fund Flow Statement 6. Cash Flow Statement

Essay on Sarafina - 604 Words

Sarafina Sarafina! is the story of the struggle for freedom of non-European school children in Soweto, South Africa. The story takes place during the time of the Apartheid just before Nelson Mandela was released in 1990 and the Apartheid ended. The Apartheid was a policy of strict racial segregation and political and economic discrimination against non-whites in the Republic of South Africa (WWWebster Dictionary). Segregation and discrimination against non-whites was imposed in housing, employment, education, and public services. It was enforced with a cruelly oppressive regime that used intimidation, torture, and murder to maintain order. Sarafina! was thus an open window to what went on during the Apartheid tied into the†¦show more content†¦It was heard in their heated discussions in the classroom and around school about ways that they can gain their freedom. The childrens unity was also seen when they decided to take on the South African government themselves by fighting ba ck with the same tactics that the South African used#8212;violence. Collectivity is also seen at the end of the movie when the children performed the song and dance of Nelson Mandelas return and him leading South Africa once again. Sarafina! also changed the traditional role of women. In the film, the young girl, Sarafina, was the main character. She was outspoken, rebellious, and determined to stop the oppressive South African government at any cost. Sarafina was the one who always came up with all the ideas and did all the planning. She was the one who took matters into her own hands even when no one stood behind her. She was goal-oriented and the strong link of all the children of South Africa. There was the scene in which Sarafina anxiously requests to play Nelson Mandela in the play. When one of her male classmates states that she is a girl and that girls cannot play Nelson Mandela, Sarafina quickly proves him wrong. Then, low and behold, at the end of the movie, Saraf ina played the part of Nelson Mandela. In Sarafina!, Mrs. Masambuca (played by Whoopi Goldberg), is a roleShow MoreRelatedTypes Of Friends : Pretty Little Liars Essay977 Words   |  4 Pagesfree-spirited Aria Montgomery. Because of the similarities between our groups of friends, I was able to classify groups of friends into 4 categories, even though they may vary from group to group. My group of girlfriends consisted of Jasmine Melo, Sarafina Joseph, Joan Jean, and me. My friend Jasmine Melo is who I relate to Aria Montgomery. Aria is a very free-spirited person with much creativity that reflects in her style and personality. She has an eclectic style that reminds me so much of my friendRead MoreThe Lion King Character Analysis2250 Words   |  9 Pagesis the mother of the next heir to the Pridelands. 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