Gender Inequality Across All Professions - 1799 Words

In the past half century, America has seen a historic decline in gender inequality across many realms of society. Women have reached levels of success that they never have before, finding equality in education, employment and political representation. Yet despite these gains, inequality remains a persistent issue. It is particularly prominent in the workplace, where women face the glass ceiling effect and a significant gender wage gap across all professions. A closer look at the competing explanations – broadly defined as meritocratic versus structural – shows that although the first may play a role in unequal pay, the second, which encompasses systemic problems of discrimination and gender â€Å"pay penalties,† contribute quite significantly†¦show more content†¦So why does a country that values economic growth and gender equality have such a persistent wage gap? Two basic concepts exist for explaining this inequality. The primary one is the â€Å"widely shared and deeply institutionalized belief in meritocracy† (Cech, 2010, p. 371). This belief infers that individuals will gain advantages in a society through their work and their will power, and that those who don’t manage to get ahead are responsible for their own shortcomings and losses. The second explanation uses systemic or structural factors in society that work against individuals to explain inequality. Examples of this include a person’s race, their pre-existing economic status, or disabilities they suffer, all of which could subject the individuals possessing them to social discrimination and thus provide a barrier to advancement or economic gain. Cech (2010) argues that these perceptions are significant in that they inform the specific decisions that people make in movements toward equality. While most Americans believe in the meritocratic explanation for inequality, Cech (2010) argues that different work and social situations will influence what people believe about gender inequality, whether it be meritocratic or structural. For example, lower-class workers tend to hold more structural beliefs, as do primary breadwinners/single mothers. Married women and those with higher-level jobs in their field have a greater tendency

Becoming a Guidance Counselor Free Essays

string(130) " As a child that attended Montessori school I can say that many of my most memorable moments in my education were at that school\." Every classroom presents an exclusive community of learners that varies not only in abilities, but also in so many learning styles. In education it is my role as an educator to give children the tools with which to grow their own gardens of knowledge. To accomplish this goal, I will teach to the needs of each child so that all learners can feel capable and successful. We will write a custom essay sample on Becoming a Guidance Counselor or any similar topic only for you Order Now I will present curriculum that involves the interests of the children and makes learning relevant to life, but also be able to make sure that I am able to achieve the goals of the district in a manner that learning is enjoyable. I will integrate themes, integrated units, projects, group work, individual work, and hands-on learning in order to make children active learners. This allows children to have amazing teach-able moments. Finally, I will tie learning into the world community to help children become caring and active members of society. All of these beliefs will allow me to become a successful Guidance counselor. Becoming a guidance counselor allow me to have a more one on one relationship with students. In many cases you are able to teach children in small group setting teaching ideas that children are able to take for the rest of their lives. Having a guidance counselor that is able to advocate for the children is so important. Education has changed through the years in my option it has changed for the better. In the United States many children are able to attend Private, Charter, or Public schools. In the early 1840’s you were not able to attend any school unless you were able to pay for the education. It was in Horace Mann in Massachusetts and Henry Barnard in Connecticut where they saw a need for free education. They were able to show that there was a need for quality education in order to prevent crime in the community. It was then that at the end of the 19th century all American children were able to get free education. It was not until 1918 that all states passed a law requiring all students to go to at least elementary school. Private schools were then created by many Catholics because they disagreed with the beliefs of the public schools. With private, catholic, and charter it all raises an issue should all education be the same for everyone? If it was up to me I would have to say no. The logic is because I believe that teachers have the right to be able to decide the way that they would like to teach. As a teacher in a school I like to be able to share lessons with my colleagues but I want them to make the lesson their own. I think this is the same for schools; all schools should be able to have the same guidelines but be able to make it their own. In the 1990’s the public schools saw a signifying improvement among the graduation rates. In education I think it is so important that you are able to use each moment of the day as a teachable moment. This is not to say that everything in your day is going to be structured but you have to be able to use every moment as a teachable moment. An example of this is I had a child that every day would run through the cafeteria to get into the line to be first. After several warnings the child ran into a younger child carrying soup the soup then spilled all over the student and the other student that was running. It was then that I was able to use that time as a teach-able moment. I explained to the child that if they were to slow themselves down that this may not have happen. This is not to say that the child will never run again but they may slow down before going into the cafeteria. In the school that I teach in we would say that a â€Å"Windsor knight does what’s right even when nobody is looking†. This is part of character education to teach children that they have to follow the rules even if there is not a teacher around. â€Å"A teacher’s personal philosophy of education is a critical element in his or her approach to guiding children along the path of enlightenment. – Barbara Wilt† In Idealism believes in refined wisdom. It is based on the view that reality is a world within a person’s mind. As a result the teaching method is to teach on past heroes. This is something that I think was taught when I was growing up but seems to be pushed out. Realism it is based on the view that reality is what we observe. This shows children the order of society and all information is factual for the children to observe it. The one that I feel is the majority to the technique that I am is Realism. I think that I am capable to have articulated the reality of how things are and that most of the times the children are able to observe how it may be. I think that with technology today this is an easy way to provide this. A wonderful example that we did was that we were able to experience the winter Olympics as a whole school watching what was happening while it was happening. I think that this is also a great example of how in some ways Montessori also runs. Montessori was a philosopher that I wish so many teachers where more like. She was someone that was able to observe the children by giving them an activity in the environment and then allowing them to have the freedom to explore it. I think that many teachers do give them the activity except then are not giving them the freedom to explore. As a child that attended Montessori school I can say that many of my most memorable moments in my education were at that school. It is not only something that I can remember but have taken into my everyday life. It has brought wonderful insight on me as a teacher today. When you think of a teacher you think about the story book character that may be at chalk board. That is not the case. As a teacher you are not only a teacher, mom, staff member, friend, janitor, shoe tier, the list goes on forever. What you are is someone that has to wear many hats all in one day of work. In education you are not able to just have that 9-5 job. You are always thinking about making sure your lesson are finished, or did you get enough snack for all the kids in the class. You are always thinking about how the children may come in the next day: did they sleeping well for the test, are they eating well, and when was the last time they had a bath. This is all something that colleges do not tell you about. Just because your contract may say 8-3 that is not what you work. Your hours go above and beyond that. Many times during the holidays we as teachers have heard that a family does not have a holiday meal so we all get together and take it to them. This is something that as teachers we feel that it is important for every child to have a wonderful holiday. You have to be willing to change your hat whenever it needs to be changed. While working in the school I have learned more then I think any schooling could have ever taught me. I think that Curriculum for every school is important but the most important is how it is taught. Ideal curriculum was brought that there is an â€Å"ideal child† in every child. In this curriculum it wanted children to be able to build self- confidence allowing him/her to set goals and be able to achieve them. Allowing them to be part of an environment that teaches confidence, and endurance success. In this ideal curriculum learning is fun. The teacher is able to make the environment fun but it is up to the students to make the activity fun. I think that this is so important. Many times teachers get caught up with the curriculum and forget that learning is fun. I think that when teachers remember that they have to be there just as long as the students that making them enjoy what is going on in the classroom not only is a positive for the student but for the teacher as well. One way to do this is through Character Education. In the school that I teach in we do Character Education every day. In the morning we have a pledge that is said every day and a character word of the month is added to that pledge. At the end of the pledge we say â€Å"A Windsor knight knows what’s right even when know body is looking†. We are able to then follow this rule whenever someone may not be following it. On each Day 2 in the cycle a class then takes that character word of the month and comes up with a play or a skit for the school to see. This makes learning fun the children not only learn what the character word means but then it also gives them a learning experience. Many teachers may do role plays, or act out a book, make a movie, all done by the children with teacher assistance. In the teaching field you have to be able to change be able to teach on a variety of different stages. Instructional methods are used by teachers to create learning environments and to specify the nature of the activity in which the teacher and learner will be involved during the lesson. While particular methods are often connected with certain strategies, some methods may be found within a variety of strategies. It is the role of the teacher then to make sure you are using the right teaching method for the classroom. I am a believer that you method may change year to year depending on your class. As a teacher you are going to have to be aware of whether you method is working or not. In education the only way that you are able to see if what you have taught is sinking into these little brains is using assessments. As a teacher that is doing them daily before the end of school right now I would state I strongly dislike them. In the scheme of things they really are the only true way to determine how your students are doing. This is a tool that you are able to provide the teachers to not only track how they are teaching but how the students are doing. This is not to say that it should be used to evaluate any teacher but it should be looked at if a whole class assessment is low. These assessments are really used to be able to provide the right intervention for students. It is always an accomplishment in AIS reading when you have a student who comes in below grade level and with this intervention they then leave at the end of the year above grade level. This is not only an accomplishment for the child but the teachers as well. On the flip side I understand that education is now filled with tests and these children are always taking test and we are expected to know more now than ever. I don’t think this all bad. I think that if are able to use these as an assessment tool for the children. In doing this it allows the children to receive AIS services, Special education services, and enrichment, all from an assessment. In New York State we have state test which allow the students to receive AIS intervention programs if they score a low number on the test. It is a great way to see if these children need a little extra help. In schools today it is a teacher job to explain the rules and roles of everyone in the school. In many schools today we try enforce that just like teachers, aids, nurses, bus drivers, that they as kids also have a job and that there’s may be the most important one of all. Their job is to learn. School is supposed to be a learning environment and sometimes family’s think of it more as a daycare. With this in mind the thoughts then pass on to the children. It is our job as educators to let the children know the correct way to act as a student. It is important that children take school seriously. It saddens me to hear in elementary school that a child did not come to school because they did not feel like getting up in the morning and the parent had to work third shift and was not there to wake them. This is part of society but we have to make sure that the children in the society realize that a good education is the best gift that society is able to give them. As an educator in an elementary school I come across many cases that the child may have several strikes against them. One example of this is a mentor student that I have right now. There are 5 children in the family the parents work different shifts they have been kicked out of the house due to not paying their rent and now are living in a camper in the back of the grandmother house. Four of the children come to school and the baby stays home with whoever is home so they do not have to pay child care. The middle brother has a hard time in school. He is always feeling like nobody likes him and cares for him so he acts out in class. I have sat down with him and talked to him several times and he has told me that the only one that cares for him is his other grandmother and he is not allowed to see her unless he is good. We have many cases just like these in our school and every case is different. In the classroom many times the children act out for attention. They do not care whether it is negative or positive attention they just want that one on one interaction. Many times due to outside circumstances the children become below level grade level in the school work. In these cases intervention is something that would have to take place. After an evaluation you would be able to determine how much intervention the child may need. In this case this child receives AIS math and Reading because he many times is out of the classroom because he is in the time-out room due to an outburst in the classroom. He is also provided with a mentor that makes up a schedule with the child. I am actually his mentor and we meet twice a week. During this time we have a nice lunch in my classroom and then do something fun go outside, play a game, watch some of a movie, or sometimes have special desert. This is something that is one on one with the child in a non-negative situation. I also talk to him during this time about what is happening at home and things that he could do to improve his school work. Many times during the year he will come to me for help get a project done that he knows he may not receive the help at home. He also receives intervention from the social workers that come to the building they are able to do an assessment to tell whether he may need to be assessed further from an outside facility. All of these interventions are things that schools have to do to help these at risk students. I think that with the world as it is today children are dealing with things that they should not have to deal with at such an early age. We as educators have to be there to pick up many of the pieces. Times have changed and we are the ones that have to shape these children into whom they are and who they are going to be. In New York State the thought is that â€Å"The sooner problems are identified and intervention services begin, the sooner the children are on their way to academic success. † (NYSUT). It is so true once you are able to identify the problem then you are able to get the services that the child may need. In order to be able to identify you need to really understand that child, which sometimes takes time. In many jobs there may be a right way to do things and a wrong way but education is different. Teaching is something that not every person is cut out for. You really have to dig deep to see if you are cut out to be a teacher. I know that I am, I have worked in the school for 4 years and I could not have asked for a better job. It is a hard job and I work more the just what I am suppose to but that is because I want the best for the children in the school. I love to see their faces when they come in the morning smiling or if you have a sad face it is my job to figure what is wrong and try to make it right to have a better day. We are not just the teacher during the day we are the nurse, janitor, mother, father, therapist, shoe tier, and many more all these hats are done throughout the day. This is all while you are also teaching a lesson and making sure that 21 students are learning, safe, and attentive. There is no other job like this. There is also no other job as rewarding as being a teacher and watching you kindergarten class leave your room and then 12 years down the road watch the same children graduate and moving onto to college. I will leave you with a Chinese proverb â€Å"Teachers open the door. You enter by yourself. † This is what education is all about. Bibliography Gurian, M. (1996). The Wonders of Boys. New York New York: Penguin. Graesser, A. 2009). Journal of Educational Psychology. Journal of Educational Psychology . NYSUT. (2010, June 14). Retrieved 2010, from New York State NYSUT: http://nysut. org/ais/index. html Richard Ogusthorpe. (2009). On the Possible Forms a Relationship Might Take between the Moral Character of a Teacher and the Moral Development of a Student. Teachers College Record, 111(1), 1-26. Retrieved February 24, 2009, from Research Library database. Webb, L. D. , Metha, A. Jordan K. F. (2010). Foundations of American Education (6th ed. ). Saddle River, NJ:   Pearson Education Inc How to cite Becoming a Guidance Counselor, Papers

Change in the Method of Accounting Analysis of Case of Cocoa Ltd

Question: Discuss about theChange in the Method of Accountingfor Analysis of Case of Cocoa Ltd. Answer: Introduction The accounting profession plays a crucial role in economic and social development of a country. Therefore, it is customary that the professionals in the field of accounting are abided by the rules and regulations so that compliance with the aspect of ethics and governance in financial reporting is ensured. It has been seen that big companies like Enron, Worldcom, and Tyco failed in surviving after committing frauds in financial reporting (Accounting Degree, 2016). In this context, a discussion on ethics and governance in the field of accounting has been carried out through analysis of Cocoa Ltd case. Principle of Ethics and Governance in Accounting The code of conduct is issued by every country that requires compliance with the principles of integrity and honesty by the professionals in the field of accounting. Further, at the international level, the code of conduct is issued by Internal Federation of Accountants (IFAC) (IFAC, 2006). As per the principles laid down in the code of conduct issued by IFAC, the professional accountants should ensure compliance with the principles of integrity, competence, and prudence, and principle of confidentiality. While discharging their duties, the professional accountants should ensure that they work in the best interest of the stakeholders (IFAC, 2006). However, it is crucial to note that the adequate implementation and adherence to the principles of code of ethics depends upon adequacy of the system of corporate governance in the company (Calder, 2008). The system of corporate governance encompasses rules and procedures framed by the management of the company. These rules and procedures are directed to control the business affairs and manage them in the interest of the stakeholders. Thus, the primary objective of corporate governance is to carry out the business activities in the best interest of different groups of stakeholders such as shareholders, suppliers, lenders, and government (Calder, 2008). The code of ethics requires that the accountant should be free of any inducement and perform their duties ethically. The breach of principles of code of ethics is punishable with high monetary charges and imprisonment, thus, the accountant should avoid indulging in conflicting situations (IFAC, 2006). Analysis of the Case In the current case, the management of Cocoa Ltd seeks to manipulate the financial statements to achieve anterior motives. The company is earning high profits and it is expected that current growth rate will continue for couple of more years. However, it is also expected that after the upcoming two years, the financial performance of the company will turn down. Considering these facts, the management of the company asks the accountant to reduce profits of the current years so that bad financial performance in the future years does not appear as complete collapse to the stakeholders. For the purpose of manipulating the financial statements, the accountant has identified depreciation as the item for adjustment and manipulation. In the current case, the accountant proposes to change the method of depreciation from straight line method depreciation to sum of years digit method without a suitable cause. Finding and Discussion As per the provisions contained in AASB 116, Property, Plant, and Equipment, the depreciation method selected by the management should result in a charge of depreciation which accurately reflects the future economic benefits (AASB, 2016). This implies that whichever method is selected for computation of depreciation, it should provide a charge that complies with the matching concept of accounting. The AASB further provides that change in the method of depreciation is permissible in the later years. However, it should be endeavored that consistency is maintained unless circumstances justify a change in deprecation method (AASB, 2016). There various methods that can be adopted to charge depreciation among the top used are Straight Line Method, Declining Balance Method, and Sum of Years Digit method (Weil, Schipper, Francis, 2013). The choice of method depends upon the managements judgment as to the appropriateness of a particular method in the given circumstances. The straight line method provides same charge for all the years throughout the useful life of the asset. However, in case of declining balance method, the charge of depreciation gets reduced as the years pass. In the later years, the charge of depreciation is reduced significantly due to its been charged on the written down value of the previous year. On the same lines, the Sum of Years Digit Method also provides for lesser charge in the later years (Weil, Schipper, Francis, 2013). The depreciation is one of the crucial most items which have great bearing on the financial performance of the company. Therefore, the change in the method of depreciation could have really a huge impact on the reportable profits of a company. The AASB 116 prescribes that the management of the company should have periodical review of the method of accounting to ensure that it remains relevant (AASB, 2016). Further, it is prescribed that when the management comes across significant changes that provide a hint that the pattern of future economic benefits to be earned from the use of asset has changed, the management should change the method of accounting. In essence, it could be articulated that there must be proper justification for the change in the method of depreciation (AASB, 2016). In the current case of Cocoa Ltd, it has been observed that the management is following straight line method of depreciation and considering now switching to Sum of Years Digit Method. The change in the method of depreciation would increase the depreciation in the initial years resulting in lowering the profitability. Whereas, the depreciation charge in the later years would be decreased resulting in enhancement in the profitability. There is no proper justification for the change in the method of accounting apart from achieving the anterior motives (AASB, 2016). The management just wants to do window dressing on the financial statements so as to keep the investors with the company. Changing the method of accounting in the absence of proper reason would be violating the provisions of the accounting framework. The AASB 116 requires proper discloser in regard to the change in the method of accounting by way of a note to the financial statements. Non-compliance with these provisions of the accounting standard clearly shows that the accountant is departing from her duties (AASB, 2016). Further, it was observed that the accountant of Cocoa Ltd agreed to carry out changes in the method of accounting on the request of management because she was concerned about renewal of her contract with the company. Thus, the accountant went into conflict of interest situation. In this situation, the accountant should not have agreed to carry the managements wishes. Changing the method of accounting just to manipulate the presentation of the financial statements is violating of the provisions of AASB 116 (AASB, 2016). Further, it also shows that the governance mechanism in the company is also quite weak. There must be adequate reporting and authorization system in the company so that unethical conducts are identified and rectified at the early stages (Lessambo, 2016). Carrying out business affairs in an unethical manner would affect all the stakeholders adversely. The investors will lose faith in the company on revelations of the breach of code of ethics and corporate governance principles. Conclusion From the discussion carried out in this paper, it may be concluded that the compliance with the code of ethics and rules and procedures of corporate governance is crucial to achieve the objectives and long term goals. The change in the method of depreciation as requested by the management of Cocoa Ltd is completely unjustified and violating the principles of AASB 116. Therefore, the accountant should not agree to change the method of accounting without a proper justification. References AASB 116. 2016. Property, Plant, and Equipment. Retrieved December 19, 2016, from https://www.aasb.gov.au/admin/file/content105/c9/AASB116_07-04_COMPjun14_07-14.pdf Accounting Degree. 2016. The ten worst corporate accounting scandals of all times. Retrieved December 19, 2016, from https://www.accounting-degree.org/scandals/ Calder, A. 2008. Corporate Governance: A Practical Guide to the Legal Frameworks and International Codes of Practice. Kogan Page Publishers. IFAC. 2006. Code of Ethics for Professional Accountants. Retrieved December 19, 2016, from https://www.ifac.org/system/files/publications/files/ifac-code-of-ethics-for.pdf Lessambo, F. 2016. The International Corporate Governance System: Audit Roles and Board Oversight. Springer. Weil, R.L., Schipper, K., Francis, J. 2013. Financial Accounting: An Introduction to Concepts, Methods and Uses. Cengage Learning.