Learning Styles Essay Example | Topics and Well Written Essays - 500 words

Learning Styles - Essay Example The score of 3b means that I am a fairly well-balanced individual on the two dimensions of the scale. According to this result, I can learn best as either a visual or a verbal learner. Visual learners are good at remembering best what they see as opposed to verbal learners who work best with words. Visual learners prefer the use of diagrams, timelines, pictures, films, flow charts and demonstrations in order to grasp what is being taught. On the other hand, verbal learners make the best of their learning when written and spoken explanations are made (LeFever, 1995). Being a fairly well-balanced type of learner, I have the qualities of both a visual and a verbal learner. I can, therefore, fit in well in any of the above two teaching environments.I believe these results are quite accurate since I have experienced a positive result while learning in the above two kinds of environments. I also believe that I have an upper hand compared to most students who fall on either side of the scal e since I can be able to adapt to any teaching environment I fall under. ConclusionAfter taking the test and scoring a 3b, I am more confident on the type of learner I am due to the double advantage I possess of being able to learn in both a verbal and a visual environment. College education being mostly in form of lectures, I will capitalize on my verbal learning strength by working in groups and trying to better my understanding by explaining teachings and concepts to other students.

Assessment of recent developments in financial reporting Essay - 1

Assessment of recent developments in financial reporting - Essay Example 84). This essay focuses on the most recent trends in UK financial reporting standards analysed on the example of the Annual Report of BAA plc for 2004/05. The essay argues that the movement towards convergence with international accounting standards is helpful enough to provide shareholders with more transparent information on companies' performance. Yet, changes that are made have their drawbacks, which are also discussed. Standartisation in accounting becomes of greater importance as business relations continue to stretch over national borders converging into an integrated global international environment. A number of companies operating worldwide increases; therefore it is more effective to prepare one universal report for shareholders of different countries rather than make adjustments along with national accounting regulation policies. It is a global trend with the UK finding itself in the middle of it. "The progress toward attaining a global financial reporting framework has accelerated, and many significant steps have been taken The restructuring program, begun in 2000, is the culmination of a series of movements toward the global convergence of accounting standards" (Casabona and Shoaf 2002, p. 16). .. "The drive for international accounting standards seems out of all proportion to the benefits. Most of the issues are so arcane as to be a million miles from those increasingly rare parts of economy where wealth is actually created" (Hilton 2004, p. 35). Nevertheless the industry (and surely, financial reporting is the one) grows larger and requires additional activities to be implemented by companies guaranteeing their reports will be easily understood throughout the world. For instance, BAA has stated in its annual report 2004/05 the following matters that were changed: - Recognition of the annual valuation surplus on investment properties in the income statement - Recognition in the income statement of fair value gains and losses on derivative financial instruments, subject to hedge accounting - Recognition of derivative financial instruments and related hedge accounting entries in the balance sheet - Separation in the balance sheet of the debt and equity elements of BAA's convertible bonds, and a consequential increased finance cost recorded in the income statement - Recognition of a charge for share-based payments in the income statement - Valuation of the majority of operational land assets on transition and use of this as the deemed cost for future periods, in accordance with the first-time adoption rules of IFRS - Recognition of additional deferred tax liabilities, particularly in relation to temporary differences arising on investment property and operational land revaluations - Recognition in the balance sheet of proposed dividends only when approved - Changes to the format of primary statements. To be more illustrative rather than descriptive the essay goes on