Explain Sociocultural Theory And Give An Example - 1122 Words

Describe in detail sociocultural theory and give an example. Be specific and be sure to support your answer with sources you cite in the body of your answer and include in a reference list at the bottom of your post using APA format. Sociocultural theory is a perspective that focuses on how a persons current and past social environment and culture can alter ones thoughts and actions. The type of social interactions someone experiences can influence attitude, character, knowledge, feelings, and other attributes (Bucher). Social forces even alter the way we view and explain our personal successes. However, even though our life experiences can alter what we do, they do not alter who we are. Every choice we make is something that we ultimately can control (Bucher). In the book the author includes a personal example of sociocultural theory. He talks about his son, Jimmy, who has Autism, a lifelong disability that causes it to be extremely difficult to deal with change and relate to others resulting in frequent behaviors that others may find strange and unacceptable. These behaviors limit the persons ability to live independently therefore the author helps care for Jimmy. For a long time he wanted to isolate himself but he looked for help from his wife, family, friends, teachers, social agencies, therapists, and teachers. Now that he has chosen not to stay isolated he says he has developed stronger diversity skills and has gained a new respect for those who encounter ignoranceShow MoreRelatedThe Strengths and Weaknesses of the Sociocultural Perspective986 Words   |  4 Pagesconcrete than some of the other sciences. Over the years, social scientists have developed theories or perspectives based off of their observations, research, and the pers pectives of other scientists. Although there is some overlap, each of the major perspectives of psychology is unique. As a result, they each have strengths and weaknesses and explain psychology in a different way. One theory, the sociocultural perspective, is exactly what its name suggests. It’s the idea that the society and groupsRead MoreA Dance Teacher : A Theory And Sociocultural Theory Essay1685 Words   |  7 PagesTeacher’s Role in Developing Students When choosing a job to apply to Piagetian theory and sociocultural theory, I chose the position of a dance teacher. Children of all ages join dance companies, and the experiences and interactions from this activity can have a great effect on their development. After dancing for so many years I have first hand experience on how it can influence a developing child. These two theories are important when understanding the ways in which a child develops, and this paperRead MoreTour1000653 Words   |  3 Pageslectures, weekly readings and tutorial questions. 1. What is tourism? Why are there so many definitions of tourism? 2. Discuss the evolution of tourism studies. What is the historical sequence of tourism platforms of research? 3. Explain the relevance of a systems approach to tourism studies. 4. Identify and describe the five core elements of the basic whole tourism system. 5. What is the definition of a tourist? What are the criteria used to define a tourist? 6. Read MorePsychological Perspectives On Mental Health Disorders1728 Words   |  7 PagesAlthough psychological perspectives may help us get an understanding of behaviours or show us ways that psychological perspective has helped create solutions that may ease symptoms, it wont fully explain them. The description given by the World Health Organisation is the most frequently used when trying to give an accurate description on health however it still contains some faults and receives criticism from some. Some question whether according to this description if it possible to be truly ‘healthy’Read MoreBritney Spears : A Sociocultural Perspective704 Words   |  3 PagesThe sociocultural perspective focuses on the impact of social and cultural context on an individual. The theory stresses the interaction between developing people and the culture in which they live. This theory suggests that human development is largely involved with social process (â€Å"Contemporary Psychology: Sociocultural Perspective,† n.d.). That can produce variation or proliferation without any seemingly significant changes in complexity. Through time, producing a form of structure can be qualitativelyRead MoreSocial and environmental variables affect cognitive development. Cognitive development focuses on1300 Words   |  6 Pagesmaturity process and, unlike Vygotsky, he underestimated the role of language and social interaction and his theory wasn’t useful in the teaching field. However, both theorists believed that a person goes through a sequential process during their development. They were also both aware that one gains knowledge through experience and not through passive learning. Vygotsky’s sociocultural theory was his main focus and it helped him make sense of a person’s cognitive development through the way they interacedRead MoreThree Main Components Of Caring Into Building The Framework Of The Transpersonal Caring Theory927 Words   |  4 Pagesof caring into building the framework of the Transpersonal Caring Theory. Watson’s main component of her theory relies upon the 10 carative factors that provide not only structure and a format for the theory, but also a focus for nursing phenomena (Watson, 2013.) The first three components of the factor describe the philosophical foundation for the science of caring (Watson, 2013). The other seven are building blocks of the theory. As shown below one can exam how the caritive factors turned intoRead MoreSociocultural Theory in Early Childhood Development Essay849 Words   |  4 PagesSociocultural is defined as relating to, or involving a combination of social (relating to human society) and cultural (taste in art and manners that are favored by a social group) factors.† (Socialcultural , 2010) You might ask why we are defining these words. It gives a better understanding of Vygotsky beliefs â€Å"that children seek out adults for interaction, beginning at birth, and that development occurs through these interactions.† (Morrison, 2009 sec 14.6) I agree that his theory is the bestRead MoreCriminal Justice, Social, And Cultural Theories988 Words   |  4 Pagesbiological, social, and cultural theories (Hendrix, 41). Specifically, the sociocultural theories (Hendrix 43) will be reviewed as different crimes are discussed. Yet, these sociocultural theories differ from each other, and this can become frustrating when both seem to be valid explanations of crime. In regards to these theories, it is necessary to gauge the comparative validity rather than seeing only one answer. Of the different types of criminal theory, Social Control Theory is the most plausible inRead MoreThe Cognitive Development Of Children1269 Words   |  6 Pagescognitive development of children. To begin with cognitive development is when a child develops how to process, solve problems, and start making decisions. Once they have learned this they take everything they have learned into their adolescence. An example, of what can shape the cognitive development of a child can be an educational game. Educational games can be very useful in shaping a child’s development because they are having fun while learning at the same time and what kid doesn’t like to play

Accent Neutralization or Reduction Overview

As the global marketplace expands, a new branch of English learning related to ESL has become very intriguing. This field is often called Accent Neutralization or Accent Reduction. The main purpose of accent neutralization/reduction is to help proficient English speakers speak with a more North American or British accent. The main cause of this trend towards accent neutralization/reduction is the demand created by outsourcing. Outsourcing is generally defined as the transfer of components or large segments of an organizations internal infrastructure, staff, processes, or applications to an external resource. The trend is towards outsourcing to countries where this work can be done at lower cost to the company. One of the most popular countries for outsourcing is India due to its wealth of highly educated English speakers. Accent neutralization and accent reduction comes into play when these workers speak to North Americans who have difficulties understanding their accents. Of course, the English being spoken is excellent; the problem that arises is that many customers have difficulties understanding accents other than their own, hence accent neutralization or reduction becoming important for customer satisfaction. Some find this trend distasteful. However, reading the fascinating book entitled The World is Flat by Thomas L Friedman, I came across the following passage that describes the general attitude towards accent modification: ... before you disparage it, you have to taste just how hungry these kids are to escape the lower end of the middle class and move up. If a little accent modification is the price they have to pay to jump a rung of the ladder, then so be it—they say. As more and more tasks are outsourced, the more important standard North American English becomes to the young employees excitedly taking advantage of the new opportunities modern telecommunications and broadband access provide. Common Techniques and Goals of Accent Neutralization Here are some of the common focus areas for accent neutralization or accent reduction classes: Changing speech patternsVoice productionIntonation and rhythmTaking on a new North American personality The stated goals of many of these programs include: Changing regional accents to increase personal and professional opportunitiesEngaging in extensive conversations, presentations, and telephone callsBecoming more confident and effective, both socially and professionallyImproving the professional image of your companyAchieving a greater understanding from listeners To begin exploring accent reduction, AccentSchool provides free software to help students understand the fundamentals of why they have an accent and what they can do to achieve their specific accent modification goals.

The financial statements in assessing a company’s performance and prospects. Free Essays

Introduction Revenue is a key element to the users of the financial statements, in assessing a company’s performance and prospects. However, revenue-recognition standards in U.S GAAP differ from those in IFRS, and both sets of requirements are considered to be in need of improvement. We will write a custom essay sample on The financial statements in assessing a company’s performance and prospects. or any similar topic only for you Order Now In June 2002 the FASB and the IASB started a joint project to clarify those principles and to create common revenue-recognition standards that companies can apply across various industries and transactions. It aims to remove inconsistencies and weaknesses in existing revenue-recognition standards and practices and to provide a more robust framework for addressing revenue recognition issues. In this report we are going to analyze the main problems that are involved in the revenue-recognition, the views that have been taken into concern by the two boards and assess the appropriateness of the project and their thinking. Main Problems involved in revenue recognition: Problems arise in both US.GAAP and IFRS. As far as it concerns the US.GAAP, many standards exists that define an earnings process inconsistently. At this case the concept of an earning process might not be precisely defined and people often disagree on how it applies to particular situations. Take into consideration a cable television provider. Does its earnings process involve only the provision of a cable signal to the customer over the subscription period or is the service of connecting the customer to the cable network an additional earnings process? According to the Statement No. 52 of FASB,Financial Reporting by Cable Television Companies, ‘an entity accounts for connection services as a separate earnings process and recognizes revenue for them when rendered (but only in an amount equal to direct costs).’ The fact that entities apply the earning process differently to economically similar transactions makes the usefulness of the approach questionable. There are also some gaps in guidance and conflicts with asset and liability definitions. There is not for example a general standard on recognizing revenue for services. More guidance is needed because the earnings approach sometimes leads to misinterpretation of an entity’s contractual rights and responsibilities in financial statements. Such approach accounts for revenue with little consideration of how assets and liabilities arise and change over the life of a contract. As with the US.GAAP, revenue-recognition standards in IFRS could lead to misinterpretation of the financial statements since the recognized amounts might not represent the economic reality. This due to the fact that revenue-recognition of a sale, depends mostly on when the risks and rewards of ownership of the goods are transferred to a customer. This could lead a firm to recognize a good as inventory even after the customer has obtained control over it. This is inconsistent with the IASB definition of an asset which depends on the control of the good and not on the risk and the rewards of owning the good. IFRS also lack guidance in transactions that involve the delivery of more than one good or service,that is a multiple element arrangement. IAS 18 does not state clearly how or when a firm entity should segment a single transaction into components. Guidance is also needed on the measurement of the elements of such arrangements. As no particular measurement target exists, entities apply various approaches to comparable transactions, that lessens the comparability of revenues across entities. This comparability is also being reduced by the non-existence of a clear distinction between goods and services. There is also inconsistency between IAS 11 and IAS 18. Between those two there is not a clear and straightforward principle to apply in changing and complex transactions. The IAS 11 principle states that an economic entity should recognize revenue as the activities required to complete a contract that takes place. The IAS 18 on the contrary, states that revenue should be recognised only when an entity transfers control and the risks and the rewards of ownership of the goods to the customer. The views taken by the two boards Both IASB and FASB are pursuing an approach that focuses on changes in assets and liabilities rather than concept of realization and earned. The approach was chosen because the realization earned approach involves recognising late debits and overdue credits that do not meet the definitions of assets and liabilities. Through this approach revenue-recognition would result from changes in assets and liabilities rather than from satisfaction of the realization and earned criteria. The basic principle of the new proposed model is that an entity should recognise revenue when it transfers goods or services to a customer in the amount of consideration that the entity expects to receive from the customer. There have been suggested five key-proposals for this model. The first is concerned with identifying the contracts with the customer. A company could combine two or more contracts together if the prices of those contracts are interdependent. Equally, a company could account a single contract as two or more contracts if some goods or services are priced independently of other goods or services. The second is how to identify the separate performance obligations. A contract is all about promises to provide goods or services to a customer. Such promises are called â€Å"performance obligations†. An entity would account for a performance obligation separately only if the promised good or service is distinct. A good or service is distinct if it is sold separately or if it could be sold separately because it has a distinct function and profit margin. The third one is how to determine the transaction price. The transaction price is the amount of deliberation an entity expects to obtain from the customer in exchange for transferring goods or services. This price would reflect the company’s probability weighted estimate of variable consideration in addition to the effects of the customer’s credit risk and the time value of money. The fourth one is how to allocate this price. A company would allocate the transaction price to all separate performance obligations in proportion to the standalone selling price of the good or service underlying each performance obligation. The last one is how to recognize revenue when a performance obligation is satisfied. An entity should recognize revenue when it satisfies a performance obligation by transferring the promised good or service to the customer, which is when the customer obtains control of the promised good or service. The amount of revenue recognized is the amount allocated to that performance obligation in the transaction price allocation step. Reasoned Critique Many entities criticized the proposed model, but we will take into account the views of ’’Big 4’’. PriceWaterhouseCoopers agree with the board’s objective to define certain principles for revenue recognition that would provide clearer and more consistent guidance. There are however some concepts of the proposed model that according to their opinion, are ambiguous. According to them, ’’the boards should consider a more practical approach in areas such as: (1)identification and separation of distinct performance obligations; (2)measurement and presentation of the impact of credit risk on revenue;(3)the impact of the time value of money on revenue recognition; and (4)accounting for warranties.’’ The changes in those areas should benefit the adopting entities at a greater level in comparison with the incremental processes, systems and other costs that may occur. KPMG believes that it’s a critical that the new standard provide a framework capable of addressing the broad range of current and emerging revenue recognition issues. Despite the substantial changes in all areas, there are still some that lack revision or need further development. According to KPMG those areas are ‘’the concept and indicators of transfer of control, identification of distinct performance obligations, determination of the transaction price for transactions with variable consideration, consideration of collectability in the determination of the transaction price, recognition of onerous performance obligations, and identification of constructive performance obligations.’’ The boards should test the proposed model effectiveness to assess where it’s capable of being applied to various types of transactions. Ernst Young strongly believe that the five-step model will help entities to apply those principles. They are concerned however, about the application of the proposed model and the consequences of it. The organization notes: ‘’A new standard on revenue will impact all entities and the consequences of some aspects of the model are only the beginning to become apparent. It needs to be given further consideration to the potential effects of the proposed model, including the subsequent accounting for transactions and that constituents need more time to consider the proposals and comment further on them.’’ Finally Deloitte follows a more negative attitude towards the whole project. The organization disagrees with certain aspects of the Exposure Drafts proposals and they are more skeptical with the proposed model. The organization notes: ‘’ Our main concern with the ED is that the material in relation to ‘control’ is neither well developed nor clearly explained-we believe that the ED’s proposals on how the transaction price should be allocated between performance obligations and on how to account for contract modifications that are judged interdependent, should be modified.’’ The proposed model seems to be rather controversial. The clarity and the effectiveness of certain concepts seem to be questioned. A reasonable reaction, in my opinion, since many entities and accounting firms would be hesitant in the beginning. The same applies and for both IASB and FASB. A concept project of such scale as the revenue recognition joint-project, will have major difficulties in its conceptual framework. As long as, it stays in theory and is not tested under real circumstances, it will always have those who opposed to it. It needs to be field tested to ensure that is capable of being applied normally. There are many aspects that need to be revised and change. The Boards should take into account the results of the application of the proposed model and seek ways in which the adaption and transition would be smoother and better. Conclusion There are some serious implications in the revenue recognition process. For that reason, the two Boards proposed some views to help in eliminating those problems. Those views have been criticized by the world as for their strengths and weaknesses and the effectiveness of the proposed model has been questioned. Nonetheless, FASB-IASB joint revenue recognition project is a significant effort, which is crucial for the future accounting standards. As Sir David Tweedie, chairman of the IASB,said: ‘The proposal by the two boards is the result of our intensified joint efforts. It is an important step towards a single global principle-based standard that would make it absolutely clear when revenue is recognized and why,’’. How to cite The financial statements in assessing a company’s performance and prospects., Essay examples

Tourist Attraction in Sydney-Free-Samples-Myassignmenthelp.com

Question: Discuss about the Tourist Attraction in Sydney. Answer: Introduction Sydney tower also famously known as Sydney Eye Tower, AMP Tower, Westfield Centrepoint Tower or just Centrepoint is the tallest structure in Australia and second tallest tower in Southern hemisphere. Sydney tower is also a member of World Federation of Great Towers. The height of the tower is 309 m (1014 ft) above Sydney central business district (CBD) is located in Market Street. Built in the year 1981 it took 11 years to complete this humongous project with an estimated cost of approx 26 million Australian dollars. Design and constructed by Donald Crone and Associates the Sydney tower was opened to general public in the year 1981. Golden turret on the tower top has a maximum capacity of 960 people. It is connected to three high velocity double Decker lift which regulates in high, low and moderate speed depending on the wind velocity (Amelung Nicholls 2014). SWOT Analysis SWOT analysis will determine the strength, weakness, opportunity and threat of the Sydney Tower will help to understand what Sydney Tower have to offer to its visitors and also an internal assessment of the Sydney Tower Strength The greatest strength of Sydney tower lies in its heritage as a tourist place with a 45 minutes guided tour of the Skywalk with an experienced guide that have to offer a breathtakingly beautiful scenic beauty of the entire city and suburbs. In the skywalk, one can view skyline of Sydney such as Sydney Opera House, Hyde Park, Sydney Cricket Ground, Sydney Harbor Bridge etcetera. Along with this Sydney tower, have Dinning and bar counters, restaurants, and Studio. 360 bar and Dinning offers view of the skyline of Sydney. Sydney Tower Buffet provides the luxury of buffet to the tourist. The Sydney tower also has the highest event space in the entire southern hemisphere and can hold guest up to 200 people as well as 156 sit-downs (Chen et al., 2013). Weakness The greatest weakness of the Sydney tower is the Mother Nature and natural calamities weather plays a major role as it can disrupt or close the place for uncertain period. Though the skyline authorities and tour organizer claims to provide the best experience and weather promise but who can guarantee weather. Australia home of the most envied climate still experiences Heavy Rain, Strong winds, Thunderstorms and White outs that hampers the sightseeing (Chung, 2013). Opportunity The larger number of crowed come to visit has increase with the inclusion of new and innovative approach given by the authority such as group tickets, events tickets, annual passes, combine sightseeing tickets and so on and so forth it would have the number of footfall in the site. The price of the ticket can be a drawback but the management is trying to provide the best price for all age group (Ma Hassink 2013). Threats Australian dollar have seen weakening against US dollar in the recent market scenario, which have decreased the Australian economic growth. Other threat would be different other tourist spot which have much to offer than just scenic beauty. The Sydney Tower is just a onetime visit site as it will be monotonous the next time apart from attending any functions or events (Baum, 2016). Market Segmentation and Target Audience The benefit of the market segmentation is needed to understand the want and need of the consumer, it will also help to determine market expense allocation efficiently, which would help to determine further development of the site and develop marketing strategies more precisely (Dredge Jamal, 2013). Way of Market Segmentation Nationality Demographics Lifestyle Equipment ownership Criteria of Market Segmentation Geographic Segmentation Psychographic Segmentation Demographic Segmentation Socio Culture Segmentation Product Related Segmentation The target market of the Sydney Tower is majorly in the age group of 8-15 and 35-55 this group of people has mid level lifestyle to high level lifestyle and comes from all around the world. The group of people would be adventure lover and thrill for heights References Amelung, B., Nicholls, S. (2014). Implications of climate change for tourism in Australia.Tourism Management,41, 228-244. Baum, T. (Ed.). (2016).Human resource issues in international tourism. Elsevier. Chen, B., Yang, Q., Wang, K., Wang, L. (2013). Full-scale measurements of wind effects and modal parameter identification of Yingxian wooden tower.Wind and Structures,17(6), 609-627. Chung, L. L., Wu, L. Y., Lien, K. H., Chen, H. H., Huang, H. H. (2013). Optimal design of friction pendulum tuned mass damper with varying friction coefficient.Structural control and health monitoring,20(4), 544-559. Dredge, D., Jamal, T. (2013). Mobilities on the Gold Coast, Australia: Implications for destination governance and sustainable tourism.Journal of Sustainable Tourism,21(4), 557-579. Ma, M., Hassink, R. (2013). An evolutionary perspective on tourism area development.Annals of Tourism Research,41, 89-109.