What is Math Anxiety and What Can Be Done About It Essay

Anxiety is commonly defined as a fear that causes immense amounts of stress. When thinking of anxiety one does not consider it associated with math. However, the idea of math anxiety exists. Unlike the commonly recognized anxiety, math anxiety is not psychological, it is emotional. Anyone that has math anxiety experiences stress or discomfort with math. Some may feel inadequate in their math abilities and therefore avoid math altogether. Others may try but still second guess their math work. Most people that have math anxiety tend to evade math situations. Effandi Zakaria et al. explain math anxiety through a case study titled Mathematics Anxiety and Achievement Among Secondary School Students. This case study was conducted in Malaysia†¦show more content†¦This implies that high anxiety causes low math scores (1831). Conclusively, teachers need to accept that math anxiety may reside in their students and therefore be proactive in their approach of teaching mathematics. As a math tutor and future teacher I am sure I will encounter many students with math anxiety. These students may give up easily, get frustrated or angry, avoid eye contact, or show a lack of confidence. In helping these students cope with math anxiety I will encourage them that they can do math and that we can work it out together. I will reassure them that although math may be difficult we can learn and grow from it. If students are having a hard time on a specific topic I will slow down the solving process and go step-by-step making sure the students understand each step and therefore understanding the whole process. Also I will give the students multiple problems dealing with the same math concept to make sure the students are understanding the topic and not just going along with the motions. Personally, I think math anxiety can be overcome or diminished to an extent just like any other fear. As long as people with math anxiety ask questions, practice, and keep a positive attitude I think that the fear can definitely be lessened. Although I am a Secondary Math Education major I have experienced math anxiety before. One of the most recent times I experienced math anxiety was when I took the Pre-service AcademicShow MoreRelatedGeneralized Anxiety Disorder ( Adhd ) Essay1216 Words   |  5 PagesAnxiety, or commonly referred to as generalized anxiety disorder (GAD) is when a person has â€Å"excessive worry about a variety of topics† (Carrol 2014). When a person has generalized anxiety disorder, they process a fear in their mind on different types of issues that are occurring in their everyday life. This disorder can affect a person for a â€Å"period of at least six months† (Carroll 2014). 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Relationship Between The Child And The Parent - 1219 Words

Literature Review McDonald, Bowker, Rubin, Laursen, and Duchene (2010) stated that according to attachment theory (Bowlby, 1969), the relationship between the child and the parent originates from a behavioral system that is noticeable by the infant’s need for safety, security, and support from their caregiver. Parents function as both a secure place for their child to discover their surrounding world and safe place in which they can return to the comfort and safety when they experience fear or discomfort (Ainsworth et al., 1978). If parents are thoughtful and respond to their child’s needs, the child is more prone to develop feelings of security, social ability to explore their environment, need and want love and support, and develop social relationships that are positive (McDonald et al., 2010). 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Range Rover Sport vs. Jeep Cherokee Srt8 Free Essays

I absolutely love Jeep and Land Rovers. I like the SUV type vehicles that are built for luxury. I believe that a Range Rover Sport is better than a Jeep Cherokee SRT8. We will write a custom essay sample on Range Rover Sport vs. Jeep Cherokee Srt8 or any similar topic only for you Order Now Both SUV’s are practical. They seat five for extraordinary fast car-pooling. They also have lots of cargo space for groceries, or anything else. The Cherokee SRT8 has a 6. 1-liter hemi. Jeep design motif was to stuff a huge engine into an unsuspecting vehicle. The engine makes 420 horsepower and 420 pounds-foot torques. The Cherokee is powerful enough to get from zero to sixty miles per hour in 4. seconds. The Jeep takes 136 ft. to stop from zero to sixty. The Range Rover Sport is a super 4. 2 liter Range Rover with a supercharge. The Sport can go from zero to sixty in 6. 82 seconds, just two seconds shy of the Cherokee. The supercharge in the engine makes 320 horsepower and 410 pound-foot torque. In the break test, the Range Rover stops from zero to sixty in just 117 ft. smoothly. The sport beats the Jeep in of roading. Range Rover Sport offers five different modes for of roading. The Range Rover Sport is a bit more expensive than the Jeep Cherokee SRT8. In my opinion, the Jeep is really good with its power and torque. The Ranger Rover Sport has a better ride than the SRT8. The ride is smoother and even better at off roading with five different off roading modes. I was fortunate enough to actually drive both SUV’s. I prefer the Range Rover Sport than the Cherokee SRT8. The Sport offers a ride like no other car or SUV I have driven. The ride is so smooth; it is like riding on air. How to cite Range Rover Sport vs. Jeep Cherokee Srt8, Papers

Accounting Financial Analysis of Cochlear Limited

Question: Discuss about theAccounting Financial Analysis of Cochlear Limited. Answer: Introduction Cochlear Limited is a biotechnology company serving globally and designing, producing, and delivering the Cochlear implant and the Baha bone conduction implant. Cochlear was founded in 1981 and took help from Australian Government. Cochlear produces three different products for different situations in medical (Skrivan and Drevinek 2016). First is a Nucleus system combining an dynamic stimulant accessory is implanted by surgery behind a persons ear. Hybrid is an electric hearing system with a combination of Cochlear embedded and an audio hearing device (Cochlear.com 2016). After critically analyzing the annual report of Cochlear Limited, the disclosure requirements are examined relating to Property, Plant and Equipment as per AASB 116 and the fair view of financial record and the qualitative features of helpful financial data according to the Conceptual Framework for Financial Reporting covering OB1-OB21 and QC1-QC39 are analyzed. Conceptual Structure for Financial Reporting Investors, creditors lenders are the users of the financial reporting. The information is relevant for the transaction of the debt or equity products to assess the management's resource handling capabilities. According to International Financial Reporting Standards (IFRS) Framework, market regulators may find it useful, but it cannot provide detail information to make any economic decision. However, objectives of financial regulation and general purpose financial planning may not be consistent. Therefore, the general purpose financial planning report is not for the regulators, as they are not considered as primary users. Future cash flow inflow and outflow ability of an entity influenced by the general economic events may be understood from the information about an entitys financial performance in a quarter (Macve 2015). To understand the total change in an entity's claims and economic resources, it is important to analyze the impact of the change on financial performance to shareho lders. [OB1-OB21] Users find qualitative characteristics of useful financial reporting very helpful while making decisions about an entity. Qualitative characteristics also apply to financial records. Financial data can be very helpful if it is verified, compared, and fairly represented. Authentic financial data can make a difference in the decision taken by the users. The confirmatory value and predictive value are internally related in the financial information. Understandability, comparability, timeliness, and verifiability are essential characteristics of financial reporting. Enhancement of qualitative characteristics is necessary. Cost exists in every part of financial information. The assessment of benefits and costs are done by the International Accounting Standards Board (IASB). The International Accounting Standards Board has the authority to judge whether the reporting requirements are justified by the different entities or not (Aasb.gov.au 2016). [QC1-QC39] Requirements for PPE as per AASB The objective of the Accounting Standard AASB 116 is to recommend treatment of accounting for Property, Plant and Equipment so as financial statement user ascertains information about the investment and changes made by the company in Property, Plant and Equipment. Key problems in Property, Plant and Equipment accounting are the realization of assets, determining their carrying amounts, depreciation charges and loss by deterioration to be recognized (AASB 2015). The cost of owned Property, Plant and Equipment of Cochlear Limited is calculated as the price of the asset minus depreciation minus loss by damage (Hu, Percy and Yao 2015). The self-constructed asset value includes material cost and direct labor and any other cost which is related to asset maintenance for usage purpose. Cost related to replacement of a portion of Property, Plant and Equipment are funded in the transfer measure if its credible that monetary gain of the future will move to Cochlear Limited. All values are recog nizable in the income statement. Payments being made under performing sublets are charged on straight line method a term of lease. Minimum rent amount includes fixed rate increase. Reduction is applied because the fixed assets used for business have a cost and the property is useful only for few years. It is calculated as the value of property, plant and machinery minus the predicted surplus amount on the straight-line method over their estimated use. The estimated life of leasehold improvement is one to fifteen years and plant and equipment between three to fourteen years. Depreciation is mentioned in the income statement from the date of acquiring the asset and held ready for use. Depreciation is checked at every balance sheet date and adjustments are made. Table 1: Total Property, Plant and Equipment at Net Book Value On 30th June 2014, plant and equipment were damaged because the product value was reexamined. Out of the $14 million damage expense, $6.3 million was destroyed reversal that is utilized with the Cochlear implant. Cochlear added on the equipping amount to hedge unpredictable result. For the year ended 30th June 2015, no damage turnaround was recorded (Mayorga and Sidhu 2012). Fundamentals and Characteristics of PPE as per AASB 116 The value of Property, Plant and Equipment are identified as a credit if the future economic gain will move to the company and value of the item is measured accurately. From the annual report of Cochlear Limited it is found that the cost related to replacement of a portion of Property, Plant and Equipment are funded in the transfer measure if its credible that monetary gain of the future will move towards Cochlear Limited. All values are recognizable in the income statement (Yao, Percy and Hu 2015). A company evaluates the value of Property, Plant and Equipment when it is obtained. It is the value to obtain Property, Plant and Equipment and the expense charged to change or service a portion of it. From the annual report of Cochlear Limited, it is found that the value of owned assets includes material cost and direct labor cost and other charges which turned the asset into a useful condition mode for the purpose of using it (Valuation 2013). Objectives of Financial Reporting Relating to PPE The purpose of the accounting standard AASB 116 is to suggest treatment for Property, Plant and Equipment so that the financial statement end user can ascertain data regarding the contribution and changes made by the company in Property, Plant and Equipment. Key problems in Property, Plant and Equipment accounting are the realization of assets, determining their carrying amounts, depreciation charges and loss by deterioration to be recognized. On 30th June 2014, plant and equipment were damaged because the product value was reexamined. Out of the $14 million damage expense, $6.3 million was destroyed reversal that is utilized with the Cochlear implant. Cochlear increased the provision amount to hedge unpredictable result. For the year ended 30th June 2015, no damage reversal was recorded. The reduction amount is applied on the Property, Plant and Equipment on the straight-line method. The estimated life of leasehold improvement is between one to fifteen years and plant and equipment three to fourteen years (Laing and Perrin 2014). Conclusion By the objectives of the accounting standard AASB 116, Cochlear Limited is following the accounting standard objectives. For the financial year ended 30th June 2015, 88% of sales revenue was from Cochlear Nucleus products and 12% from Baha products. The launch of Nucleus sound processor in Financial Year 2014 led to an increase in the upgrade sales in Financial Year 2015 as customers are upgrading to new technology. Reference AASB, C.A.S., 2015. Investment Property. Aasb.gov.au. (2016). Australian Accounting Standards Board (AASB) - Home. [online] Available at: https://www.aasb.gov.au/ [Accessed 24 Sep. 2016]. Cochlear.com. (2016). Cochlear Hearing Implants | Official Website | Cochlear International. [online] Available at: https://www.cochlear.com/ [Accessed 24 Sep. 2016]. Hu, F., Percy, M. and Yao, D., 2015. Asset revaluations and earnings management: Evidence from Australian companies. Corporate Ownership and Control, 13(1), pp.930-939. Laing, G.K. and Perrin, R.W., 2014. Deconstructing an accounting paradigm shift: AASB 116 non-current asset measurement models. International Journal of Critical Accounting, 6(5-6), pp.509-519. Macve, R., 2015. A Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, Or Threat?. Routledge. Mayorga, D.M. and Sidhu, B.K., 2012. Corporate disclosures of the major sources of estimation uncertainties. Australian Accounting Review, 22(1), pp.25-39. Skrivan, J. and Drevinek, P., 2016. A case report of a cochlear implant infectionA reason to explant the device?. Cochlear Implants International, pp.1-4. Valuation, G., 2013. Advisory. East Midtown Rezoning District Improvement Bonus (DIB) Contribution Rate Market Study. Yao, D.F.T., Percy, M. and Hu, F., 2015. Fair value accounting for non-current assets and audit fees: evidence from Australian companies. Journal of Contemporary Accounting Economics, 11(1), pp.31-45.