Friday, December 27, 2019
A Foundation For Studying Emotional Psychology - 972 Words
The main purpose behind the study conducted by Crivelli, Jarillo, Russell, Fernà ¡ndez-Dols (2016) is to challenge the authenticity of the universality thesis. Their intention is to question whether facial expressions used to signal different emotions are universally comprehended. Therefore, do all human beings signal certain emotions with the same, universal, facial expression? The studies conducted regarding the universality thesis were used as a foundation for studying emotional psychology. Making it extremely relevant to question such influential research, which appears to lack consistent and convincing results. There are three main issues regarding the universality thesis. The first of which is that, methodological challenges occur from studying culturally isolated societies. The most difficult issue to overcome being the language barrier. Similar to how the Himba tribe has one word (burou) for both blue and green (Goldstein, Davidoff, Roberson, 2009), similar language barriers may exist in regards to emotions and facial expressions. For example, in a study conducted by Ekman, the Fore of Papua New Guinea have no word to describe disgust (As cited in Crivelli, Jarillo, Russell, Fernà ¡ndez-Dols, 2016). In addition to this, in Western society, we are familiar with question-and-answer formats. However, it may be intimidating in these culturally isolated societies, which could invoke cultural norms. Secondly, the range of results appears to be problematic. Although aShow MoreRelatedThe Applications of Psychology1367 Words à |à 6 Pagesï » ¿Application of Psychology Introduction There is a complex interplay between psychology, its application, history, social influences and individual behavior of the applicator and the beneficiary of the application. There is a huge variety of application of psychology in different fields some of which are behavior, memory and social psychology. Applications of Psychology Behavior Behavioral medicine began as a continuation of Medical Psychology model, and highlights the role of learned behaviorRead MorePsychology : Positive And Negative Psychology1645 Words à |à 7 PagesPositive psychology, is a new field of psychology that draw heavily on humanist influences. This area of psychology places its focus on understanding how to enhance our lives by studying what produces our happiness through the use of scientific methods to understand how this affects us leading healthy, happy and successful lives. Through the belief that society would like to lead meaningful and rewarding lives the goal of positive psychology is to, in addition the other fields of psychology, accompanyRead MoreAn Analysis of Personality Theory1332 Words à |à 5 Pagesadvanced for these purposes. To gain some deeper insights into these issues, this paper presents a review of the relevant peer-reviewed and scholarly literature to provide a definition of personality and an examination of the oretical approaches to studying personality. Finally, an analysis of those factors that may influence an individuals personality development is followed by a summary of the research and important findings concerning personality theory in the conclusion. Review and Analysis DefinitionRead MoreHistory And Background Of Fritz Redl And William Wattenberg1654 Words à |à 7 Pagesideas and principles helped open the eyes of many educators to ways of managing classroom behavior while strengthening individuals emotional and psychological development. Together, they created a model for managing classroom behaviors by focusing on the concept of group dynamics. Fritz Redl was born in Klaus, Austria in 1902. Redl studied education and psychology before earning his doctoral degree from the University of Vienna. He began his teaching career as a high school teacher in GermanyRead MoreDifferential Psychology : Cognitive Ability1723 Words à |à 7 PagesDIFFERENTIAL PSYCHOLOGY 2 Differential Psychology Differential psychology is the study of individual differences. To effectively study differential psychology, one must survey several domains of individual differences. These domains include differences in behavior, personality, cognition, orientation and affect. Differential psychology focuses on these domains, by studying differences in our actions, emotions, intelligences, needs and activities. (Revelle, Wilt, Condon, 2011). ThisRead MoreThe Role Of A School Psychologist1659 Words à |à 7 Pagesthe job of a school psychologist is of upmost importance. In the past, the role of the school psychologist has been solely to work with mentally challenged children. However, with the constantly changing demands that schools are facing, school psychology has broadened the field by transitioning from working with students individually to putting more focus into evidence-based work with families, classrooms, home-school partnerships, consultation and etc. (cite). The role of a scho ol psychologistRead MoreEssay on The Life-Span Developmental Approach to Counseling999 Words à |à 4 Pages The life-span development approach addresses the basic nature versus nurture debate by allowing for both. Just as our physicals selves are determined by both genetics and lifestyle, so are our emotional selves. As a Licensed Professional Counselor, I plan to consider life-span development to specialize in counseling a specific type of person with hopes of becoming well-versed, and therefore more helpful, in the types of experiences that group faces. ââ¬Å"Personality can be better understood if it isRead MoreEssay on The Life-Span Developmental Approach to Counseling1056 Words à |à 5 PagesThe life-span development approach addresses the basic nature versus nurture debate by allowing for both. Just as our physicals selves are determined by both genetics and lifestyle, so are our emotional selves. As a Licensed Professional Counselor, I plan to consider life-span development to specialize in counseling a specific type of person with hopes of becoming well-versed, and therefore more helpful, in the types of experiences that group faces. Personality can be better understood if it isRead MoreCorrelation Between Parental Affection And Positive Adult Relationships Essay1694 Words à |à 7 Pagesa personââ¬â¢s upbringing is the core foundation and influence on future relationships. According to Currie (as cited in Tayler, 2015) it has been shown that a childââ¬â¢s early encounters shape the brain foundation for future behaviors. Parent to child relationship is the core foundation in a childââ¬â¢s development. (Butcher, R. L., Gersch, 2014) Attachment theorist John Bolby showed that having emotional relationship with a childââ¬â¢s main caregiver is the key foundation to that childââ¬â¢s personality and behaviorRead MoreCognitive Affective1347 Words à |à 6 PagesThe Study of Cognitiveà amp; Affective Bases of Psychology Cognitive and affective psychology is the empirical branch of psychology, which aims to answer all questions regarding human activities, related to knowledge and emotions, such as, how we think, learn, and remember. It is grounded on the theory that thoughts and emotions affect our behavior; furthermore, behavior can be changed through a modification of our thoughts or emotions. Cognitive psychologists examine how our minds obtain
Wednesday, December 18, 2019
Persuasive Speech Corporal Punishment - 1625 Words
Topic: Should Corporal Punishment be used by parents on young children? General Purpose: To persuade Specific Purpose: I want to persuade my audience that corporal punishment should not be a way of punishment and to use other effective punishments. Thesis Statement: Corporal punishment tends to perpetuate a cycle of child abuse. Introduction I.Attention Grabber: ââ¬Å"Corporal punishment is the use of physical force with the intention of causing a child to experience pain, but not injury, for the purpose of correction or control of the childââ¬â¢s behavior.â⬠(Cope, Kristin, C. ââ¬Å"The Age of Discipline: The Relevance of Age to the Reasonableness of Corporal Punishmentâ⬠Law Contemporary Problems.â⬠II.â⬠¦show more contentâ⬠¦A. Society has come to census that anything not severely hurting child is acceptable 1. Many adults not able to recognize power compared to young child a. what parent believes to be light spank has potential to leave bruises on child b. loses effectiveness if too light of force- gradually increases force. 2. generally used when parent is angry- no stable mental state of action B. high risk for ââ¬âbehavior disorder, anxiety, depression, hopelessness 1. ââ¬Å"Results on research indicated that participantsââ¬â¢ evaluations of their parentsââ¬â¢ corporal punishment as threatening was more important than the actual frequency of corporal punishment in determining adolescent mental health, and were significantly associated with the mental health measures after controlling for other elements of parentingâ⬠( Mulvaney, Matthew). 1. ââ¬Å"corporal punishment has negative effect on childââ¬â¢s intelligence levelâ⬠( Science Daily, University of Toronto, 2013). 2. children aged two to four who were spanked had IQ scores on average five points lower than children who were not spanked in the same age group. C. Corporal punishment directly associated with suicide attempts, alcoholism, drug Abuse. (Clymo, Philippa.) D. (Warrant by Cause) As you can see, in most cases parents believe they arenââ¬â¢t Harming their children, they are teaching them a lesson but they can potentially be harming them by causing them to develop mentalShow MoreRelatedPersuassive Speech on Spanking Children Essay1320 Words à |à 6 PagesAmber Brandys 31 July 2012 Sylvester S121 Persuasive Speech Disciplining Children: Spanking? Introduction: You hear more and more every day about a mother or a father accidentally killing their child for a small misbehavior. This is becoming more and more of a problem. Parenting children is a very difficult task, one of the most challenging things anyone will ever encounter. The reason I want to talk to you today about the proper ways of disciplining children is because a lotRead MoreCause-and-Effect Relationship between TV Violence and Actual Crimes1755 Words à |à 7 Pagesadvocates on both sides of the issue in each ideological camp. While some liberals bridle at any attempts to curtail speech, others are concerned about the impact that violent television viewing has upon impressionable viewers like children and are concerned about televisions possible role in creating a more violent society. Conservatives sometimes support a certain degree of regulation of speech to uphold family values, although libertarians dispute the governments right to regulate television viewingRead MoreFather: Causality and Persuasive Speech8283 Words à |à 34 PagesF Derived credibility refers to the credibility of the speaker produced by everything she or he says and does during the speech itself. 9. T F Terminal credibility is the credibility of the speaker at the start of the speech. 10. T F Terminal credibility is the credibility of the speaker at the end of the speech. 11. T F Speakers who explain their expertise on the speech topic are likely to reduce their credibility with the audience. 12. T F A speaker can have high credibility for one audienceRead MorePeer Pressure2910 Words à |à 12 Pagesbe a welcome break from citing Mark Anthony s oft quoted, Friends, Romans, Countrymen... speech. A good debate topic does not necessarily need to be a political topic. It can be funny, informative, contemplative, social, economical - the categories are endless. Debate topics for students need to be chosen keeping in mind the maturity level and understanding that they may be expected to have about the speech topic at hand. Always make a shortlist of topics that will seem interesting to the targetRead MoreDeveloping Effective Research Proposals49428 Words à |à 198 Pagesboth because it illustrates the point being made in this section, and because it arises frequently. By ââ¬Ëshouldââ¬â¢ questions, I mean such questions as: Should teachers assess students? Should teachers know the IQ of students? Should teachers use corporal punishment? Should nurses wear white uniforms? Should nurses allow patients to participate in care planning? (Brink and Wood, 1994: 8) Should managers use democratic or authoritarian leadership styles? Should organizations have a flat structure or a hi erarchicalRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words à |à 656 PagesChinese development for WOMEN IN THE TWENTIETH- CENTURY WORLD â⬠¢ 103 expressing their continued concerns about the absence of that equality after the revolution. During the Cultural Revolution of the 1960s, many were singled out for punishment as counterrevolutionaries, even as Maoââ¬â¢s wife, Jiang Qing, rose to power in part by forcing the theme of womenââ¬â¢s activism and parity with men under communism. An actress by profession, Jiang Qingââ¬â¢s opera, Hongdeng ji, showed the heroism of a young
Tuesday, December 10, 2019
Conceptual Framework and Fair Value Accounting
Questions: 1. Explain why principles-based standards require a conceptual framework? 2. Why is it important that the IASB and FASB share a common conceptual framework? 3. It is suggested that several parties can benefit from a conceptual framework. Do you consider that a conceptual framework is more important for some parties than others? Explain your reasoning? 4. What is meant by a 'cross-cutting' issue? Suggest some possible examples of crosscutting issues? 5. What you think is the fundamental problem with financial statements based upon the historic cost measurement principle used under US GAAP? 6. What do you think of the principle' ... accounts must reflect economic reality' as a core principle of measurement in accounting? 7. How would you measure economic reality? 8. What is reliability in accounting? 9. The article states that the US standard setter FASB requires companies to record a provision in relation to environmental costs of retiring an asset ('to reserve environmental liabilities') if its fair value could be reasonably estimated. How do you think companies would go about estimating such a provision? 10. What aspects of the requirements were used by US companies to defer recognition of a liability? 11. In what ways does the recognition of the liability in relation to future restoration activity affect (a) net profit in the current year and future years; and (b) cash flow in the current and future years? 12. The article refers to changes in disclosure requirements relating to environmental liabilities in many countries around the world? Answers: Introduction: This case study is depicting about the framework of IASB and FASB. This case is describing about the development of a conceptual framework that could be obtained from their old projects and existed projects. This framework is to influence and develop all the accounting principles and standard for upcoming years. However, both the boards had many assessments from many previous years which were for taking a step towards commitment with the IFRS. It has been highlighted in the case study that how IFSB and FASB must come together to make a common conceptual framework. Some similarities as well as some differentiation have been found in both the boards. The importance, relevancy, objectives for users of financial statements has been analyzed through this case study. 1. Conceptual Framework: Conceptual framework is basically a technique for doing a work perfectly with the help of many principles and regulations. In case of accounting, it is a theoretical framework of that is made with the help of many aspects such as many assumptions, regulations, rules, principles, guidelines etc. all of these aspects come together to develop and implement a broad concept for accounting (Assessment, 2013). It is a fundamental set which helps an accountant the most while preparing the financial documents. Conceptual Framework requirement: According to the case study, conceptual framework revisiting had been started since 2002. The revision and development of conceptual framework of IASB and FASB both depends upon many characteristics, objectives, criteria etc of the previous framework of both the boards. At the time of revising the frameworks, the main goal of IASB and FASB was to introduce a new common framework which could be used by both the boards easily. This case study has highlighted that the main aim behind this is developing the new accounting standards which would be based upon principles (Hines, 2005). So, it could be said that the main objective of both the companies is introducing the new and common principles for accounting. It has also analyzed through the case study that the common conceptual framework is essential while preparing the final financial documents. It would also help both the boards in understanding the principles of each other and chose the best one among them. It would also be important to understand the uncovered issues and sort it out (Whittington, 2008). These uncovered issues could be related to presentation or disclosure. 2. Common conceptual framework importance: It has been found that United States is taking steps towards adopting the IFRS. At the same time, both the boards are planning to come together for developing common accounting standards. It has also been found that different countries are following different principles for accounting. Some of the principles base upon business, tax oriented or rules. Hence it could be said that all the accounting standards are different from each other (Schroeder, Clark and Cathey, 2001). With the time the framework, principles, guidelines of the accounting become necessity. The main purpose of IASB framework is assisting the standards as well as guides the accountant while preparing financial documents. Further, the case study also described it is useful for auditors, stakeholders, banks, creditors etc. Whereas the framework of FASB is according to interpretation of person and business and this is the main reason behind the dissimilarity of both the boards (McGregor and Street, 2007). The main aim for combining the framework is resolving the disputes, set common principles, helpful for users, ease in comparison etc. 3. Conceptual Framework importance for different parties: It is described as a fundamental objective body. It helps preparer of the financial document in preparing the best presentable statements. Further, the conceptual framework also helps the parties in identifying and analyzing the true condition of a company. It has also been observed that there are many parties who could take benefits from common conceptual framework. Some of the parties are managers, company, accountant, banks, creditors, lenders, suppliers, customers, users etc. The direct beneficiary parties of common framework would be both the boards. As this framework would provide many criteria through which the user of both the boards would be able to present and understand the financial statements. It has been analyzed that analyzer and user of financial statements are more beneficial than the preparer of that statements as while preparation they could adopt any principle but it creates problem while analyzing that documents. 4. Cross Cutting Issues: Cross cutting issues arises at the time of clashing 2 or more principles together. These kinds of issues are more common now days as every individual faces such issues on daily basis. It could also be defined as an especial result while doing operations in a particular field due to the nature (Bierman et al, 2001). These kinds of issues have been provided a special concern in accounting. Few examples of accounting cross cutting issues are these kinds of issues in a business which includes principle, presenting and regulating problem while preparing, presenting and understanding the documents. It has been analyzed that because of different accounting standards and principles, it becomes tough for a person to understand the financial documents. 5. Fundamental Problems of Historical cost technique: The case study depicts that US GAAP has been attached badly for being distorted. Many financial analysts also done a study on it and found that statements prepared under the US GAAP are not at all relevant. The main reason behind this irrelevancy was the technique i.e. historical cost technique as this technique doesnt depict the true value. So it has been suggested to US to replace the technique by fair value accounting. Fair value accounting provides a clear image of organization to the users (Whittington, 2008). The historical technique only describes the previous cost of the asset and could not be used in future prospectus. Further, this technique doesnt consider any changes happening in the market. The financial statements dont reveal the true value under this technique. Thus, there is lot of fundamental issues in this technique (Brinkerhoff, 2005). 6. Economic reality as accountings core principle: Economic and accounting reality might be differ and conflict sometimes. This situation could create issues for the finance manager of organization at the time of deal with lenders, creditors, analyst and investors. It has been found that the companies who uses fair value accounting technique mostly misleads the market and stakeholders through determine a fake value (Brinkerhoff, 2005). Many policy leaders and researchers explained that both the techniques have some pros and cons but if a comparative study has been done on both the techniques than it has been found that fair value accounting technique is far better as the main concern of investors and analyst while study the financial report of a company is to know the real worth of company (Ross, Westerfield and Jordan, 2008). 7. Economic reality Measurement: Basically, economic reality is a method which help a business in identify the transactions nature under a business through determining the real value of business and other circumstances. It also helps a company in determining the real worth of an investment (Lee, 2006). Mostly, the measurement of economic reality is done on the basis of fair value. However, every company chose the different measurement system for determining the value on the basis of reliability (Laux and Leuz, 2009). Many attributes affect the measurement techniques such as traded assets, monetary assets, worth of business, future cash flow, continue operating value etc. Further it has also been analyzed that some calculations are not an issue like depreciation (Dye and Sunder, 2001). Thus it could be said that measurement technique differs from business to business because of the nature of transactions and the geographical area. 8. Reliability Concept in Accounting: Reliability is basically defined as the qualitative information. It is said that the information must be bias free and error free. Further, the information must clear about the actual intend. The reliability of accounts also depends upon the loyalty a preparer has shown while preparing and presenting those statements (Allen and Carletti, 2008). So normally it could be said that the basic pillar of reliability is verifiability and faithfulness. Accounting reliability depends upon all the evidences and their verifiability such as appraisal reports, invoices, purchase receipt, bank statement etc. Documents which have been generated from third part must also be cross verified while checking the reliability of financial statements (Arewa, 2006). It has also been found that sometimes it become difficult for the parties to understand the reliability of the statements because of many factors like reserves, provisions etc. therefore there are some principles also stated with the help of that these issues could also be overcome (Low, Lacasse and Nadim, 2007). So it could be said that reliable accounts must be prepared by every company to make all the users understand about the situation of the company. 9. Environmental Provision Liabilities for companies: This case study explains that every company has some liability towards the environment as most of the pollution happens because of the factories and the manufacturing waste. Therefore it is suggested to the organizations to make some policies and strategies for the benefit of the society and environment (Moser and Ekstrom, 2010). For make a record of such activities and present them, some provisions must be taken care of by all the organizations to record all the attributes of environmental liability. It has been analyzed that the expenses on the sustainability is a kind of waste for the company, but if the same thing has been talked in a broader manner than it is necessary for a company to be in the market and attract more investments towards the projects of the company. All the provisions made by the company regarding the future profit and losses while evaluating the financial situation of the company (Lee, 2006). Thus it could be said that it is mandatory for the company to make provisions for environmental sustainability. 10. Liability Recognition Requirement: It has been clearly mentioned in the case study that all the companies in the country (US) are required to follow the FASB principles and guidelines that has some different provisions in case of environmental recognition liability in an organization. According to the provision of FASB, all the assets who are the cause of more polluted environment must be maintaining environmental liability provision (Evangelinos, Nikolaou and Filho, 2015). Further, it has also been highlighted that the environmental liabilities can only be reserved in a proper manner of fair value concept has been used. The development of such kind of provisions directed in the way of improvement of environmental liability process. However, it has also been analyzed that this kind of provisions are compulsory for every organization to maintain and develop according to the standards to develop the business in the country (Hk, Moldan and Dahl, 2012). It could also be said that if an organization want to survive in the market and want to garb more investment from the market, it becomes compulsory for the company to develop the sustainability program for environment as well as society. 11. Liability Recognition Effect: The sustainability environmental measurement technique implementations leads a company and towards a huge cost investment as company has to spend more money which is not at all useful for the company, if only profitability aim is considered. More, it could also be said that there are many factors which enhance the cost of a company but it could also help a company in gaining the confidence of all the related parties like stakeholders, customers, suppliers, society etc (Moser and Ekstrom, 2010). The net profit of the company could decrease because of such expenses but the goodwill value of the company would surely enhance due to this act. So the planning, execution, implementation etc of corporate social responsibility and is quite important for the company to overall increment of the business. If the cash flow of a business is taking concern than it has forecasted that company has to spent a huge amount on such activities that result in a less profit percentile. But with the time, the company reaches on a position where it could be able to make more profits in fewer percentiles too (Glasson, Therivel and Chadwick, 2013). So it could be said that every organization needed to maintain the CSR and sustainability environment provisions to help the society by taking care of the environment. 12. Environmental Liability Disclosure: Basically, environment liability refers to a duty, every manufacturer have due to the great number of waste while making a product or manufacturing something else. It could also said that this cost can also occur in a business if organization did some stuffs like polluting the environment by many ways or destroying any natural things (Glasson, Therivel and Chadwick, 2013). Now days people are becoming more concern towards the society and environment and thus it is pushing the management of a company to take a step for saving the environment and improve the environment. It is mandatory for every manager to take a concern while planning the budget. A sustainability amount must be maintained by all the accountants to measure the enhancement of environmental performance (Daly and Farley, 2011). Now days every company is following this rules to maintain and recognize goodwill and market value of the business. Environmental sustainability and CSR policies become the main aim of the organiz ation. A good recognition scheme of a business helps a business for enhance the value and goodwill of the business. Conclusion: In can be concluded through study many articles, magazines, case study etc that both the boards are different in nature and the principles of both the boards differ from each other. So it becomes tough for parties to choose a one between them. Thus, it could be said that both the boards must come together to build a common framework. It can be concluded through this study that an important role has always been played by environment and society for running a business. If a business does not concern about the above mentioned factors than there are chances to face the problem in the market for a business. It also enhances the goodwill of the company in the market. References: Allen, F. and Carletti, E., 2008. Mark-to-market accounting and liquidity pricing.Journal of accounting and economics,45(2), pp.358-378. Arewa, O.B., 2006. Measuring and representing the knowledge economy: accounting for economic reality under the intangibles paradigm.Buff. L. Rev.,54, p.1. Assessment, W.S.B.P., 2013. Conceptual Framework. Bierman, A.S., Coleman, A.L., Danis, M., Drach, G.W., Gerson, L.W., Hanson, L.C., Karpman, R.R., Lee, A.G., Parnes, S.M., Pories, W.J. and Rooke, G.A., CROSS-CUTTING ISSUES. Brinkerhoff, D.W., 2005. Rebuilding governance in failed states and post?conflict societies: core concepts and cross?cutting themes.Public administration and development,25(1), pp.3-14. Daly, H. E., and Farley, J., 2011. Ecological economics: principles and applications. Island press. Dye, R.A. and Sunder, S., 2001. Why not allow FASB and IASB standards to compete in the US?.Accounting horizons,15(3), pp.257-271. Evangelinos, K., Nikolaou, I., and Leal Filho, W., 2015. The Effects of Climate Change Policy on the Business Community: A Corporate Environmental Accounting Perspective. Corporate Social Responsibility and Environmental Management, 22(5), 257-270. Glasson, J., Therivel, R., and Chadwick, A., 2013. Introduction to environmental impact assessment. Routledge. Hk, T., Moldan, B., and Dahl, A. L. (Eds.)., 2012. Sustainability indicators: a scientific assessment (Vol. 67). Island Press. Hines, R.D., 2005. Financial accounting knowledge, conceptual framework projects and the social construction of the accounting profession.Accounting, Auditing Accountability Journal,2(2). Journal of Environmental Accounting and Management.Journal of Environmental Accounting and Management, 3(1), 77-85. Laux, C. and Leuz, C., 2009. The crisis of fair-value accounting: Making sense of the recent debate.Accounting, organizations and society,34(6), pp.826-834. Lee, T.A., 2006. The FASB and accounting for economic reality.Accounting and the Public Interest,6(1), pp.1-21. Lee, T.A., 2006. The FASB and accounting for economic reality.Accounting and the Public Interest,6(1), pp.1-21. Low, B.K., Lacasse, S. and Nadim, F., 2007. Slope reliability analysis accounting for spatial variation.Georisk,1(4), pp.177-189. McGregor, W. and Street, D.L., 2007. IASB and FASB face challenges in pursuit of joint conceptual framework.Journal of International Financial Management Accounting,18(1), pp.39-51. Moser, S. C., and Ekstrom, J. A., 2010. A framework to diagnose barriers to climate change adaptation. Proceedings of the National Academy of Sciences, 107(51), 22026-22031. Moser, S.C. and Ekstrom, J.A., 2010. A framework to diagnose barriers to climate change adaptation.Proceedings of the National Academy of Sciences,107(51), pp.22026-22031. Ross, S.A., Westerfield, R. and Jordan, B.D., 2008.Fundamentals of corporate finance. Tata McGraw-Hill Education. Schroeder, R.G., Clark, M.W. and Cathey, J.M., 2001. Accounting theory and analysis.Chapel Hill: University of North Carolina. Whittington, G., 2008 (B). Fair value and the IASB/FASB conceptual framework project: an alternative view.Abacus,44(2), pp.139-168. Whittington, G., 2008. Fair value and the IASB/FASB conceptual framework project: an alternative view.Abacus,44(2), pp.139-168.
Tuesday, December 3, 2019
Testing in Language Teaching
Table of Contents Purpose and Objectives Factor Content Factor Teacher Factor Learner Factor Setting and Aids Factor Conclusion Reference List Language testing stands for the identification of the level of a learnerââ¬â¢s preparation to use their language skills and knowledge in real life situations and environments. Testing is an essential part of teaching a language and should not be viewed as a separate activity.Advertising We will write a custom essay sample on Testing in Language Teaching specifically for you for only $16.05 $11/page Learn More Since the result is crucial in teaching, an educator is to be able to measure the performance of the learners, their improvements, strengths and weaknesses and this is where testing is necessary. Testing and teaching can be seen as two sides of one coin (Widyantoro, 2013). The relationship between teaching and testing can be described as mutual support because neither of the two processes can exist wit hout the other. Test results determine whether teaching actually happened and how well the learners have processed and mastered the new knowledge and skills. Testing is a very important aspect of any foreign language teaching program that has an impact on other program components. This paper aims to demonstrate this impact and how it should be considered by test makers in designing and developing their tests. Purpose and Objectives Factor Teaching is an activity that can be viewed as a process with only one direction ââ¬â positive. This means that negative teaching does not exist simply because negative teaching is absence of teaching and knowledge acquisition by the learner. In other words, teaching as an activity implies the presence of positive results. Testing is a part of teaching that helps to determine whether or not the results are present and whether or not they match the teacherââ¬â¢s expectations. This way, testing can be viewed as a marker that serves as the basis for a variety of important decisions of a teacher (Widyantoro, 2013). Test results are not only designed to help the teacher evaluate the progress of their learners, but also to evaluate their own performance. For example, based on testing results a teacher makes decisions about the materials they employ, methods and techniques they implement, the way they interact with the learners. A large variety of tests is available to the modern teachers, tests of different types can be held during the learning process in order to address different needs of a teacher and their students. A teacher selects particular types of tests based on the aspects they need to evaluate for the further decision-making. For example, diagnostic tests are held when a teacher needs to determine progress made by their students over a certain period of time. Tests of this type are normally performed in the end of a unit to test how well the students mastered the material.Advertising Looking for essay on educ ation? Let's see if we can help you! Get your first paper with 15% OFF Learn More Another example is the use of placement tests which represent a category of diagnostic tests. These tests are conducted when a teacher needs to make a decision concerning the placement of the students in terms of the materials studied within a particular curriculum. The purpose of these tests is to save effort and time to both learners and educators and avoid going through the same material twice. The choice of the types of tests conducted by an educator is determined by the learning objectives of their program and can be characterised by the outcomes an educator expects to achieve. Learning outcomes are divided into three categories or domains ââ¬â cognitive (includes intellectual skills), affective (incorporates motivation, values, attitudes, desire to participate), and psychomotor (focuses on smoothly and accurately performed motor activities) (Vinson, n. d.). Tests covering cognitive d omain are to be oriented at the evaluation of intellectual skills such as memorising, self-check, synthesis and analysis, summarising and discussion. Such tests may be held in forms of essays, summaries, presentation of personal opinions, tabulating. Affective domain is rarely covered directly as it is rather abstract. It is tested based on the attitudes the learners show during the class, their level of involvement. Psychomotor domain in language learning can be referred to phonetics, pronunciation, writing skills testing. Content Factor In teaching, language is viewed as a unity composed of several skills and components. The educators differentiate between such language skills as reading, writing, speaking, and listening. The language components are its structure, vocabulary, and sound. Language skills are built of language components. For example, reading and writing skills consist of such components are structure and vocabulary, while speaking consists of sound plus the other tw o components, and listening contains just vocabulary and structure. Testing and test design rely on these skills and components. Teaching a language educators often need to check their learnersââ¬â¢ progress on particular skills and test them separately from others.Advertising We will write a custom essay sample on Testing in Language Teaching specifically for you for only $16.05 $11/page Learn More At the same time, there are tests designed to evaluate the learnerââ¬â¢s language skills using integrative approach. When a teacher targets particular skills, they carefully select the assignments for the class in order to develop the skills. This way, the content of a lesson alters based on the objective of a teacher. For example, when reading assignments prevail during a lesson, this means that a teacher targets reading skills of the learners particularly. As a result, this will influence the content of the future testing because it will be likely to address reading separately from other language components. In other words, test tasks are selected based on the skills an educator needs to evaluate. Tests oriented at the evaluation of certain language skills separately normally contain only the tasks of one type. Such tests are referred to as discrete-item tests, their main objective is to provide an educator with information concerning the difficulties their learners may experience within a particular language skill. When a teacher intends to test several language skills in a complex, they apply integrative or global tests. These tests address language as a whole without separating it into elements and skills. Such tests check the learnersââ¬â¢ ability to use a variety of different skills in a combination. For example, to test reading and writing language skills a teacher may conduct close tests where learners are to fill in missing parts of sentences based on the context. Another way to test reading and writing skills using integrative approach is written translation. An integrative test for listening and speaking skills may include an oral interview or audition followed by an oral summary or discussion. Generally, integrative tests provide an educator with a broader understanding of the progress of their learners, while discrete-item tests offer a more precise view on the difficulties the students face. Teacher Factor During the teaching process, an educator is the one to compile tests for their learners. An educator is responsible for the objectives of their lessons and for the ways they choose to test the progress of the students and their own professional performance. Preparing a test an educator faces an important task of balancing out several crucial qualities of a test, which are practicality, validity, reliability, authenticity and wash back. Only when a test matches this requirement it can be considered well-designed. A teacherââ¬â¢s competence and professionalism are the determinants of th eir success at test design. Preparing a test, a teacher is to identify its main objective because it will determine the balance between its qualities.Advertising Looking for essay on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More For example, when a language test is conducted with a purpose of professional selection, reliability and validity are the qualities the test designer is to prioritise; at the same time, for the classroom assessment practicality and wash back need to be emphasised (Milanovic, 2002). In a classroom assessment practicality comes in combination with transferability of a test. This means that a test is to carefully reflect the materials studied previously and also be transferable to real life communication skills and needs of the students. A teacher needs to be competent to organise a versatile teaching process and then address its objectives in a test. Besides, a teacher is to know their learners and identify their needs which will determine the need for a test. This also requires pedagogical qualification. Among all test qualities reliability and validity have been the most common focuses of scholarly discussions. Validity has been recognised as the most vital quality which defines to what extent the results of particular tests can be used as bases for conclusions; it can be divided into construct, content and predictive validity (Liao, 2004). The first type focuses on the performance of the examinee. The second type involves coverage and relevance of test content. The third type of validity involves a testââ¬â¢s ability to predict how an examinee would do in a non-testing environment. Test reliability stands for a testââ¬â¢s ability to provide consistent data that is replicable after retest. Reliability is evaluated based on such markers as consistency of the test results and simulation of tasks in a test (Liao, 2004). To design valid and reliable tests a teacher is to have a sufficient professional experience providing statistical base for reference concerning the correlation between testing and non-testing performance of the learners and the sustainability of test results and impacts. Wash back is another quality a teacher is to be properly qualified to use. Wash back refers to the influence a test has on learning and teaching processes and aligned curriculum. In other words, educators tend to adjust their teaching and curriculum to the contents and requirements of tests. Only reliable and valid tests can integrate into the curriculum and influence it. Authenticity is another vital feature of a test; it refers to a testââ¬â¢s ability to replicate the real life situation it targets. It is important because the main goal of language testing is to identify the level of a learnerââ¬â¢s preparation to use a language in real life environment. Learner Factor Testing is only successful when it addresses the studentsââ¬â¢ academic needs. Among these needs there are a need for motivation, a need for practice and transferability, a need for personal development and a need for optimal feedback. Designing a test a teacher is to address all of these needs in order to facilitate active learning. Timing of a test is a crucial aspect for a ddressing all of the learnersââ¬â¢ needs. The success of a test depends on the right timing. For example, motivation is to be regular and systematic in order to maintain the learnersââ¬â¢ interest towards the language. Practice is very important for language learners. The time for practice needs to be selected is repetitive manner because frequent practice provides tighter connection between the learners and the additional language they study. Tests fulfill these needs keeping the learners challenged and motivating for improvement. Therefore, test of different types are to be placed within a program in a way that provides ongoing feedback, practice, monitoring and motivation. Feedback is a crucial aspect of teaching and testing. For the students, feedback is a part of motivation; this is why it needs to be provided in time to maintain the studentââ¬â¢s desire to improve. Moreover, feedback is the learnersââ¬â¢ basis for self-assessment. Through the teacherââ¬â¢s feedb ack direct or indirect, the students learn about their strengths and weaknesses, identify the areas which need to be improved or require particular focus. Feedback provided to the students is important for the teacher as well, because it follows the analysis of the learnersââ¬â¢ strengths and weaknesses which helps the educator to determine the future needs of the students. This is why the timing of feedback has to be particularly accurate. Timely feedback facilitates timely improvement and helps both learners and teachers to keep track of their progress. One of the best ways to provide ongoing and accurate feedback is formative assessment. The main objectives of formative assessment are to provide the learners with valid information about their progress and weaknesses, identifying the areas that require better focus, and to help the educators find out which aspect of teaching make the learners experience struggle to address them right away (What is the difference between formati ve and summative assessment?, n. d.). Summative assessments are conducted frequently within a curriculum and their point value is rather low compared to that of summative assessments. Examples of summative assessments include performing summaries or schemes of the new materials in class, identification of main ideas of a text or a lecture. To compare, the examples of summative assessments are final papers, and course exams. Formative assessment can be viewed as an ongoing flow of testing and feedback for the constant monitoring of the learnersââ¬â¢ progress and teachersââ¬â¢ performance. Setting and Aids Factor In the contemporary world technologies have penetrated every aspect of peopleââ¬â¢s life. Education is one of spheres where technologies have been used for many years already. Teaching and testing languages has benefited from the employment of technologies and their addition to the day-to-day life of the individuals. For example, English, as the main language of the internet has become much more available for the users of computers. Besides, the development of technologies and their application in education facilitated that appearance of different types of educational software which allows faster and more efficient learning and testing. The technologies have made a large contribution into the test design and implementation. Today, multiple tests can be conducted online or vie different computer programs, and the calculation of results is computerised and helps to save a lot of teachersââ¬â¢ time and effort. Besides, computerised adaptive testing (also known as CAT) is a recent innovation in the sphere of education software that helps to make testing more differentiated and flexible to be suitable for the learners with different academic performance. CAT operates by means of adjusting the number and difficulty of test items for each particular student and stops when a targeted criterion is met (Advantages of Computerised Adaptive Testing, n. d.). The main advantages of CAT are its precision, flexibility, positive experience for the examinees (due to the adjustment of task difficulty), and an ability of retesting without repeating the tasks. CAT is also highly accessible because it only requires software and basic computer knowledge for an examinee to be able to get tested. In general, computer assisted language testing (or CALT) has changed the nature of language testing making it more individual, and also making logistics and administration of the assessment easier and more effortless. Conclusion To conclude, testing has a very complex and multidimensional nature and a variety of objectives in every case. In order to design a valid and transferable test an educator is to have a range of professional competencies and have the knowledge of pedagogy. Besides, the planning and design of a test depend on its purpose and the content of knowledge that is being evaluated. Moreover, testing is equally important for students and teachers. The latter need testing to identify the challenges of the program for the learners and adjust it where necessary. The purpose of testing is to provide motivation though timely and accurate feedback and keep the learners challenged and interested in improvement. Testing is designed to motivate learning experiences, but not cause anxieties and low self-esteem for the learners. This is why, designing a test a teacher is approach this process professionally and carefully. Reference List Advantages of Computerised Adaptive Testing. Fastestweb. Web. Liao, Y. (2004). Issues of Validity and Reliability in Second Language Performance Assessment. Columbia University Working Papers in TESOL Applied Linguistics, 4(2), 1-4. Web. Milanovic, M. (2002). Language examining and test development. Strasbourg, France: Language Policy Division. Web. Vinson, C.à Learning Domains and Delivery of Instruction. Web. What is the difference between formative and summative assessment? Carnegie Mell on. Web. Widyantoro, A. (2013). Transferability: A Missing Link Between Language Testing and Language Teaching. In 3rd International Conference in Foreign Language Teaching and Learning held 15-16 March 2013 at The Ambassador Hotel (pp. 795-801). Bangkok, Thailand: LITU. Web. This essay on Testing in Language Teaching was written and submitted by user GhostRider 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. 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