Financial Reporting Between The International Financial...

Many studies demonstrate the differences in financial reporting between the International Financial Reporting Standards (IFRS) and U.S. Standards. Nagle, Wasieleski, and Rau (2012) in their research focused on the code of ethics and moral duties of the company top management. The researchers studied the financial scandals and the recent financial crisis to demonstrate the gap between the market processes and accounting standards. The IFRS and U.S. GAAP differ in a contrary nature of accounting standards. GAAP is considered as rule-based standards, while IFRS viewed as a principle-based. Therefore, the professional judgment on financial improprieties is highly important (p. 479). Moreover, the code of ethics and systematic ethics trainings can diminish the inconsistencies from accounting policies (pp. 484-485). Nagle et al. (2012) examined the study of Nelson (2002), Cuccia (1995), Luthar and Karri (2005), Klimek and Wenell (2011) to analyze the quality of financial information due to more aggressive financial reporting. IFRS’ critics state that the liberal interpretation of standards increases the manipulation of financial reporting. Nagle et al. associated the negative consequences of earnings management with the open-minded principle-based standards. The aggressive reporting cannot mitigate the unethical behavior of financial executives. The unfair financial reporting is not supported by IFRS or GAAP regulations, but with the goal to improve the financial performance ofShow MoreRelatedInternational Financial Reporting Standards Ifrs2112 Words   |  9 PagesInternational Financial Reporting Standards (IFRS) According to AICPA, â€Å"International Financial Reporting Standards (IFRS) are a set of accounting standards developed by the International Accounting Standards Board (IASB) that is becoming the global standard for the preparation of public company financial statements (www.ifrs.com).† Many countries and regions are presently using IFRS as the primary accounting standard in the preparation of external financial reporting (Fosbre et al., 2009). InRead MoreDo The Requirements Of Ifrs 8 Operating Segments Enhance Quality Of Information Available For Financial Statement Users?1744 Words   |  7 PagesDo the requirements of IFRS 8 Operating Segments enhance the quality of information available to financial statement users? Introduction The IFRS 8 is an international accounting standard, which requires entity, adopt management method when report operating segments’ financial performance to made the segmental information closer to the internal report of the entity. The IASB has substituted IFRS 8 for IAS 14 and combined the segment report request with the SFAS 131Read MoreMarket Reaction to the Adoption of Ifrs in Europe16957 Words   |  68 Pages2010.85.1.31 Market Reaction to the Adoption of IFRS in Europe Christopher S. Armstrong University of Pennsylvania Mary E. Barth Alan D. Jagolinzer Stanford University Edward J. Riedl Harvard University ABSTRACT: This study examines European stock market reactions to 16 events associated with the adoption of International Financial Reporting Standards (IFRS) in Europe. European IFRS adoption represented a major milestone toward ï ¬ nancial reporting convergence yet spurred controversy reaching theRead MoreDifferences Between Gaap And Gaap1700 Words   |  7 Pages Differences between U.S. GAAP Revenue Recognition and IFRS Revenue Recognition Revenue recognition is the accounting principle that deals with the time and method to place income on the books once the earnings process is complete. The United States Generally Accepted Accounting Principles (U.S. GAAP) is a rule based system that accountants must adhere to when performing accounting tasks. The U.S. GAAP revenue recognition rules allows for exceptions to certain transactions and requires companiesRead MoreChanges in Accounting Principles: The International Accounting Standards Board1045 Words   |  4 PagesThe purpose of this paper is to discuss the changes in accounting for leases according to the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB). FASB published a release on May 16, 2013 proposing an improvement to the value and comparability of financial statements. The goal of the IASB and FASB was to provide a greater transparency about leverage, the assets an organization uses in its operations, and the risks to which it is exposed from enteringRead MoreIfrs Reporting1865 Words   |  8 Pageson of the differences in financial reporting between a Swiss company and the reporting in another country? Facts: Rob Carpenter senior manager at a prestigious accounting firm, recently transferred to the international division of acquisition and mergers. Mr. Carpenter was recently asked to make a recommendation regarding Nestle. Mr. Carpenter unfamiliar with the accounting in Switzerland has realized substantial differences between Swiss and U.S. accounting standards. Surprisingly, there areRead MoreAmortization And Impairment Of Goodwill3145 Words   |  13 PagesAmortization Versus Impairment of Goodwill: Impact on Accounting Quality, Financial Statements’ Economic Value, Investors, and Auditors Accounting Standards Codification (ASC) replaced all U.S. financial accounting standards in July 2009. Consequently, ASC 350, Intangibles – Goodwill and Other, replaced SFAS 142, Goodwill and Other Intangible Assets in September 2011. Under ASC 350, goodwill must be periodically tested for impairment. Goodwill impairment is determined through a two-step processRead MoreEssay on Cross Border Valuation Issue9648 Words   |  39 PagesIt is important that the investor gain a strong understanding of a companies’ culture, its management and its employees. Additionally, there are nuances involved in managing assets, capabilities, and operational plans as well as in information reporting and sharing. These are issues that are prevalent in evaluating any business, but particularly for any organization engaged in extensive operations or investments across national borders or located in foreign environments. To help us gain a betterRead MoreGeneral Electric Financial Repor ting Analysis3933 Words   |  16 PagesTarget Company Selection Process The target company we decided on for our financial analysis is General Electric. At first we were looking at Starbucks, as it is a rapidly growing multinational corporation, but after some research we discovered that the earnings per share growth of Starbucks is 40.2%. Therefore Starbucks did not meet the requirement set at 50% EPS growth to be considered a truly â€Å"rapidly growing company†. We then continued our research and were able to find that General ElectricRead MoreIfrs Compared to Us Gaap209956 Words   |  840 PagesDocument 1 of 75 Source: International/Financial Reporting/KPMG Guidance/IFRS GAAP Comparisons/IFRS compared to U.S. GAAP The information contained herein is for internal and external use. IFRS compared to U.S. GAAP On the road to convergence About this publication Contents 1. Background 2. General issues 3. Statement of financial position 4. Specific items of profit or loss and comprehensive income 5. Special topics Appendix 1 - Abbreviations used for pronouncements Appendix 2 - IASB / FASB

Case Study Anemia - 913 Words

Case Study 1: Anemia Situation: The client is a 77 – year – old widow who relies on her late husband’s savings for all her expenses. Over the past few years, she has eaten less and less meat because of her financial situation and the trouble of preparing a meal â€Å"just for me†. She also has medicines to buy for the treatment of hypertension and arthritis. Over the past 2 to 3 months, she has felt increasingly tired, despite sleeping well at night. When she goes to the clinic, the doctor orders blood work. The lab results are as follows: WBC 7.6 thou/cmm, Hct 27.3%, Hgb 8.3 mg/dl, platelets 151 thou/cmm. RBC indices are mean corpuscular volume 65 cmm, mean corpuscular hemoglobin 31.6 pg, MCH concentration 35.1%, red cell distribution width†¦show more content†¦* RBC mean corpuscular volume is low, When the MCV is decreased, your RBCs are smaller than normal (microcytic) as is seen in iron deficiency anemia or thalassemias. * Red cell distribution width 15.6% is high calculation of the variation in the size of your RBCs. In some anemias, such as pernicious anemia, the amount of variation (anisocytosis) in RBC size (along with variation in shape – poikilocytosis) causes an increase in the RDW. * Iron 30 mcg/dl is low which may indicate anemia and chronic illness. * Ferritin 8 mg/dl is low which indicate people who have iron deficiency. 3. What type of anemia does the client have? * Iron deficiency anemia 4. What are some causative factors for the type of anemia the client has? * Bleeding: if the bleeding is excessive or occurs over a period of the time (chronic), the body may not take in enough iron or have enough stored to produce enough hemoglobin and/or red blood cells to replace what is lost. In women, iron deficiency may be due to heavyShow MoreRelatedCase Study: Anemia927 Words   |  4 PagesCase Study 1: Anemia Situation: The client is a 77 – year – old widow who relies on her late husband’s savings for all her expenses. Over the past few years, she has eaten less and less meat because of her financial situation and the trouble of preparing a meal â€Å"just for me†. She also has medicines to buy for the treatment of hypertension and arthritis. Over the past 2 to 3 months, she has felt increasingly tired, despite sleeping well at night. When she goes to the clinic, the doctor orders bloodRead MoreAnemia Case Study Answers1331 Words   |  6 Pages10.2 g/dL. Complete blood cell count is done; results show a mean corpuscular volume (MCV) of 78, hemoglobin of 10.1, rest of indices are normal. What is the most likely cause of your patient’s anemia? A. Chronic inflammation due to severe osteoarthritis B. Underlying malignancy C. Iron deficiency anemia D. Vitamin B12 deficiency E. Chronic kidney disease Explanation: Elderly or geriatric patients tend to absorb less iron and other vitamins and minerals as part of the aging process. In additionRead MoreAnemia: Medical Case Study of Ms A627 Words   |  2 PagesCase Study # 1 It is common for women to experience heavy menstrual bleeding at some point in their life. These periods can be painful making it difficult for one to function in their daily work. A good percentage of women who experience this situation also known as menorrhagia goes on to develop anemia. Ms. A. a 26-year-old white woman had been experiencing increased shortness of breath, low energy levels and these symptoms got worse during her menstruation periods. She had also been experiencingRead MoreResearch Proposal on Anemia1413 Words   |  6 PagesAND FOLIC ACID IN PREVENTING MATERNAL ANEMIA AMONG VEGETARIANS-A CASE CONTROL STUDY INTRODUCTION: Anemia complicating pregnancy poses a considerable danger to pregnant women and the fetal outcomes. Maternal anemia is defined as presence of less than 9gm% of hemoglobin in blood (Van Hove et. al, 2000). There is a significant risk of premature delivery and miscarriage in anemic women. The fetus is also at risk for low birth weight and severe anemia is associated with increased maternalRead MoreAplastic Anemia - Essay836 Words   |  4 PagesAplastic anemia  is a condition where bone marrow does not produce sufficient new  cells  to replenish  blood cells.[1]  The condition, per its name, involves both  aplasia  and  anemia. Typically, anemia refers to low red blood cell counts, but aplastic anemia patients have lower counts of all three blood cell types:  red blood cells,  white blood cells, and  platelets, termed  pancytopenia. ------------------------------------------------- [edit]Signs and symptoms * Anemia  with  malaise,  pallor  and associatedRead MoreEssay on Case Study726 Words   |  3 PagesRunning head: CASE STUDY #1 Case Study #1 Ms. A presents to the ED with complaints of lightheadedness, dysmenorrhea and menorrhagia for the past 10-12 years, with an elevated heart and respiratory rate, temperature of 98 ° F, and decreased blood pressure. She states that she takes 1000mg of aspirin every three to four hours for six days during menstruation, and also during the summer months to relieve stiff joints to play golf. Her laboratory values reveal theRead MoreEssay On Renal Failure801 Words   |  4 Pageswith anemia of chronic renal failure but the blood transfusion still final treatment of anemia in chronic renal failure. We observed of alloimmunization prevalence was 15.4 % detected in 6 out of 39 CRF patients, this finding is higher than the frequency of previous studies have done in Sudan country that they reported of prevalence 13.1 %4, Similarly study by Domen and Ramirez showed the rate 6.1 %10 and frequency of 9.9 % reported by Shukla2 in CRF patients undergoing dialysis while study by PatelRead MoreSymptoms And Treatment Of Anemia1551 Words   |  7 PagesMegaloblastic anemia due to dihydrofolate reductase (DHFR) deficiency 1. Abstract Studies have shown that folate deficiency megaloblastic anemia is associated with dihydrofolate reductase (DHFR) deficiency due to mutations in the DHFR gene. In order for tetrahydrofolate (THR) to be able to participate in the de novo synthesis of DNA building blocks, it needs to be regenerated from dihydrofolate (DHR). Regeneration of THR requires DHR to be reduced by the enzyme DHFR. Hence, a deficiency in DHFRRead MoreIron Deficiency And Its Effects1648 Words   |  7 Pagessystem, which is involved in selective memory, spatial, and working memory (Lozoff B, 2011). This refers back to the experiment done by Carpenter KLH et al. on basal ganglia. They studied the basal ganglia of children of children from a longitudinal study and found that the iron in the basal ganglia affected the children’s spatial intelligence, if they were deficient in iron. Iron deficiency can affect multiple cognitive functions, such as memory, attention, and motor control. Due to iron’s role inRead MoreLab Report On Biochemical Assessment880 Words   |  4 PagesAssignment: Biochemical Assessment Paper Copy Due in Lab Week of September 12 Submit Electronic Copy on Safe Assign in Blackboard REFERENCES TO USE: Nelms Textbook - Appendix E and assigned readings Read the Case Study posted on Blackboard. Questions #1 to #9 pertain to the Case Study. 1. Define the following terms: - pancytopenia: deficiency of red cells, white cells, and platelets in the blood - parathesias: a prickly or tingling sensation known as â€Å"pins and needles† as a result of pressure

Definition And Features Of The Learning Theories - 1332 Words

Learning is a multifaceted perception unique to each individual. In looking to address the intricacies of learning, there have been a multitude of learning theories established over the centuries. To this day new theories are developed and traditional theories continue to be developed and expanded upon. (Swinburne Online, 2016) This paper will draw on information to explore the definitions and features of the learning theories constructivism and behaviourism. Whilst exploring the solid benefits for learning and the learner and then moving onto the challenges and restrictions of both theories will be considered. Examining the distinctive aspects of the theories, this paper will conclude whether one theory or the blend of both theories is best when addressing the intricacies of an individual’s education. This paper will critically examine the two major learning theories; constructivism and behaviourism. These are theories that have been contributed to by many theorists across several hundred years. Pavlov, Watson, Watson and Rayner, Thorndike, Skinner and Bandura have shaped behaviourism. Piaget, Dewey, Vygotsky and Bruner have adjusted constructivism theory. â€Å"Behaviorism is predominantly concerned with evident and measurable aspects of human behavior. In defining behaviour, behaviourist-learning theories emphasise changes in behavior that result from stimulus-response links made by the learner. Behaviour is directed by stimuli. An individual selects one response insteadShow MoreRelatedA Study of Learning Strategies in L2 Acquisition1660 Words   |  7 PagesA Study of Learning Strategies in L2 Acquisition 〠Abstract】With the concept of autonomy being part of the mainstream of research and practice within the field of language education, the study of learning strategies in L2 acquisition has drawn much attention. This paper discusses the issues covering the fundamental aspect: identification and classification of learning strategy. The problems are reviewed concerning the definition and classification of learning strategies and then the paper tentativelyRead MoreThe Theory Of Criminal Behavior1333 Words   |  6 Pagesorder to present an accurate definition. However, the definition provided by Bartol is as follows, â€Å"Behavior in violation of the criminal code that is intentional and without justification or excuse† (Bartol, 2014). A vital variable that is represented in criminal behavior is crime. The fundamental purpose of theory is to explain things that can be observed. When discussing crime, it is essential to provide theories to grasp a conceptual understan ding. There are many theories that have been conductedRead MoreLife And Career Of The Nursing Profession1531 Words   |  7 Pagesin Rochester, New York. Henderson was one of the most important in the field of nursing Theorists; she dedicated her life and career to the definition of nursing practice. Henderson considered nursing as an occupation that affects human life in many ways so that the functions and ideas of this profession should be described. Several of her ideas and definitions of the nursing profession come from many of her colleagues and students at the University of Columbia Nursing. Henderson stressed the increasedRead MorePsy 360 Language Essay1417 Words   |  6 Pagesexploring the definition of language and lexicon, evaluating language’s key features, the four levels of language structure and processing, and the role of language in Cognitive Psychology, an understanding of what language is becomes clear. Let us begin by defining language and a term named lexicon. LANGUAGE AND LEXICON DEFINITION One big question, when the subject of language comes up, is exactly what language is. What constitutes something as a language? By explaining one definition of a languageRead MoreGeneralization Of Speech-Sound Disorders1467 Words   |  6 Pagesgeneralization and employee various facilitation strategies that are specific to each individual client. Theoretical Framework and Definitions Due to variants of human behavior and specificity of treatment, the procedural definition of generalization is modified to accurately describe the situation at hand (McReynolds, 1989). There are two groups with differing opinions on learning language: the first is linguistic explanations, which believe that children have innate patterns of language and that environmentalRead MoreUse Of Pedagogies When Teaching Secondary Schools1256 Words   |  6 Pagesnumber of factors that should be considered before a pedagogical method or methods is selected, the subject to be taught being one of the main factors. The subject area is computing and the pedagogies that will be examined are â€Å"Constructivism†, â€Å"Learning through making† and â€Å"Traditional†. Another factor that can influence the chosen pedagogy is the way that the students in the class learn and process information. All students learn in different ways and the pedagogy should reflect this. Broad GeneralRead MoreEffects of Written Corrective Feedback (CF) Essay1240 Words   |  5 PagesLiterature Review In this section, I will review current literature about written CF. I will start with several definitions of written CF and CF’s possible facilitative role in language learning. Then, I will end this section with a review of previous studies done on the domain of CF. Definition of Written Corrective Feedback (CF) Written corrective feedback has been defined in some ways. In his controversial paper, Truscott (1996) defined it as â€Å"correction of grammatical errors for the purposeRead MoreEssay on Ausubel’s Expository Teaching Model1394 Words   |  6 Pagesidea is that of the advance organizer, a statement of introduction that aids students in organizing the information about to be presented. Also to a teacher’s benefit are the ideas needed to form a concept, such as exemplars, defining features, irrelevant features, non-examples, and prototypes. Introducing the advance organizer, presenting ideas in terms of specific examples, and linking the content back to the advance organizer is Ausubel’s model for expository teaching (Woolfolk, 2004, p. 283)Read MoreExpository Teaching1408 Words   |  6 Pagesidea is that of the advance organizer, a statement of introduction that aids students in organizing the information about to be presented. Also to a teachers benefit ar e the ideas needed to form a concept, such as exemplars, defining features, irrelevant features, non-examples, and prototypes. Introducing the advance organizer, presenting ideas in terms of specific examples, and linking the content back to the advance organizer is Ausubels model for expository teaching (Woolfolk, 2004, p. 283)Read MoreCan Virtue be Taught in Platos Dialogue797 Words   |  3 Pageshe does not have an answer to such question because he does not even have knowledge of what virtue is. This claim prompts Meno to provide Socrates with a definition of virtue. He explains that there are different virtues for different people dependent on their gender, age, and social class (Plato 872). Socrates, however, rejects this definition because it fails to provide a single form common to all kinds of virtue. Meno gives another attempt by defining virtue as the ability to rule over people

Bureaucracy and Democracy Free Essays

Bureaucracy and Democracy Assuming that the court’s interpretation of the law was accurate, do you believe that the state’s power to regulate in these matters should outweigh the federal government’s right to do so? What, if anything, should be done? No I do not think the state’s power to regulate in these matters should outweigh the federal government. Independent Agencies help execute policy or provide special services. Independent Agencies also exist outside of the departments of the executive branch and have three separate branches: Executive – President of the United States, esponsible for administering and enforcing the laws of government Legislative – Congress responsible for the creation of law Judicial – Supreme Court responsible for administering Justice, resolving disputes, and interpreting the law. We will write a custom essay sample on Bureaucracy and Democracy or any similar topic only for you Order Now This system establishes a strong central government, while insuring a balance of power. Agencies can be characterized as being either executive agencies or independent agencies. How do they differ and, from your standpoint, which is preferable in terms of maintaining agency focus and controlling the actions of the agency? Independent agencies are those that exist outside of the departments of the executive branch, executive agencies are not How to cite Bureaucracy and Democracy, Papers

Glycemic Control and Excess Mortality

Question: Discuss about the Glycemic Control and Excess Mortality. Answer: Introduction: The type 1 diabetes is linked to chronic kidney disease (Inzucchi et al. 2015). Though the mechanism is unknown, the high blood glucose levels damages the glomeruli. There is decreased glomerular filtration rate or albuminuria resulting in chronic kidney disease due to prevailing high blood glucose levels in the body of the patient. In the given case study, Mrs Mallacoota is suffering from type 1 diabetes linked to chronic kidney disease. The diabetes or high blood glucose levels in the body have injured the small blood vessels in the body. Due to this, the kidney is not able to clean the blood efficiently and as a result, more water and salt is retained in the body that resulted in ankle swelling and tiredness in the patient. It has also caused puffy eyes in the patient due to excess fluid and sodium retention. It gets accumulated during sleeping due to gravity and appears puffy after getting up from sleep. Relationship between type 1 diabetes and chronic kidney disease According to Burrow and Ride (2016) there is burden of kidney disease among the Aboriginal population than the non-indigenous population. They are susceptible to diabetes and high blood pressure linked to chronic kidney disease. People above the age of 60, having a high blood pressure or type 1 diabetes are prone to chronic kidney disease due to high blood glucose levels (). The type 1 diabetes harms the kidney functioning. The tiny blood vessels in the filtering units of kidney become narrow and highly clogged due to high blood sugar levels in the body. Therefore, the kidneys get damaged due to decrease in the efficiency of the glomerular filtration rate and there is deposition of salt and water leading to puffiness in eyes and ankles in the patient. Evidence has proved that lifestyle programs that are short term help to keep the high blood sugar levels and high blood pressure in control (Atkinson et al. 2014). The low sodium, potassium and phosphorus in diet, physical exercise, diabetes meal plan, limiting of protein, physical exercise and proper sleep would help Mrs. Mallacoota to keep blood glucose levels under control (Smith et al. 2014). Moreover, she is stressed thinking about her future and that she requires new pair of kidneys. The progressive relaxation therapy would help to manage stress in her and prevent the heart co-morbidities in her (Lind et al. 2014). References Atkinson, M.A., Eisenbarth, G.S. and Michels, A.W., 2014. Type 1 diabetes.The Lancet,383(9911), pp.69-82. Burrow, S. and Ride, K., 2016. Review of diabetes among Aboriginal and Torres Strait Islander people. Mt Lawley (AUST): Edith Cowan University Australian Indigenous Health InfoNet. Inzucchi, S.E., Bergenstal, R.M., Buse, J.B., Diamant, M., Ferrannini, E., Nauck, M., Peters, A.L., Tsapas, A., Wender, R. and Matthews, D.R., 2015. Management of hyperglycemia in type 2 diabetes, 2015: a patient-centered approach: update to a position statement of the American Diabetes Association and the European Association for the Study of Diabetes.Diabetes care,38(1), pp.140-149. Lind, M., Svensson, A.M., Kosiborod, M., Gudbjrnsdottir, S., Pivodic, A., Wedel, H., Dahlqvist, S., Clements, M. and Rosengren, A., 2014. Glycemic control and excess mortality in type 1 diabetes.New England Journal of Medicine,371(21), pp.1972-1982. Smith, L.B., Kugler, B.B., Lewin, A.B., Duke, D.C., Storch, E.A. and Geffken, G.R., 2014. Executive functioning, parenting stress, and family factors as predictors of diabetes management in pediatric patients with type 1 diabetes using intensive regimens.Children's Health Care,43(3), pp.234-252.

Reproductive System free essay sample

Discuss the purpose of the lesson. 2. Brainstorm with the class about body parts. 3. Use Reproductive System Visuals 1-6 to continue reviewing the male and female reproductive systems including the location and function of each part. . Lead the activity labeling parts of the reproductive system. 5. Assign homework. This lesson was most recently edited on March 23, 2011. Public Health – Seattle King County  ©1988; revised 2011 www. kingcounty. gov/health/flash Lesson 2 – Page 1 Family Life and Sexual Health, High School FLASH Materials Needed Student Materials †¢ Reproductive System Worksheets (1 copy per student) †¢ Individual Homework: Anatomy (1 copy per student) †¢ Family Homework: Talking about the Reproductive System (1 copy per student) Classroom Materials †¢ Reproductive System Visuals 1-6 (contained in this lesson also available online as a PowerPoint slide: www. ingcounty. gov/health/FLASH) †¢ Labeled body parts for classroom activi ty, one set per class †¢ Seven pairs of scissors Teacher Preparation Well in advance †¦ †¢ Review lecture notes due to the large number of terms and definitions. We will write a custom essay sample on Reproductive System or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The day before the lesson †¦ †¢ Make copies of Materials Needed (see above) †¢ Prepare visuals for use on a SMART Board or projector. Note: When the lesson says â€Å"board,† use whatever is available in your classroom. Standards National Health Education Standard: †¢ Standard 3: Students will demonstrate the ability to access valid information, products and services to enhance health. Performance Indicator 3. 12. 4: Determine when professional health services may be required. Washington State Health Education Standard: †¢ Essential Academic Learning Requirement (EALR) 2: The student acquires the knowledge and skills necessary to maintain a healthy life: Recognizes dimensions of health, recognizes stages of growth and development, reduces health risks, and lives safely. Component 2. 2: Understands stages of growth and development. Grade Level Expectations (GLE) 2. 2. 1: Analyzes the physiological and psychological changes throughout the lifetime. Public Health – Seattle King County  ©1988; revised 2011 www. kingcounty. gov/health/flash Lesson 2 – Page 2 Family Life and Sexual Health, High School FLASH Activities NOTE: Instructions to you are in regular font. A suggested script is in italics. Feel free to modify the script to your style and your students’ needs. 1. Discuss the purpose of the lesson. Identify the lesson as, primarily, a review of information that many students learned in earlier grades. Explain that being well-grounded in knowledge about the reproductive system will help them make sense of discussions later in the unit about pregnancy, birth control, and sexually transmitted diseases. Also, if they have health problems in the future, knowing body parts helps them explain to a health provider what they think the problem may be. 2. Brainstorm with the class about body parts. Write on the board in three columns: Male / Female / Both. Ask students to name reproductive system body parts, both internal and external, in the three columns. Fill in from the Teacher Master List (below) the parts that students don’t mention. As you list the parts on the board, briefly define each body part, where it is in the body and what it does. 3. Use Reproductive System Visuals 1-6 to continue reviewing the male and female reproductive systems, including the location and function of each part. Use a document camera (or SMART Board, overhead projector, etc) to project the images on the board. Explain that the parts labeled as male, female, or both are for most people, but when people are intersex (i. e. , they have a disorder of sex development), there may be some differences †¦ differences that were present at birth. NOTE: Briefly review â€Å"what it does† (each part’s function, below) if students are unfamiliar with the physiology, as you point to the visuals. Please do not feel that you must convey every bit of information in the Teacher Background chart, below. Find more suggested language regarding the hymen and circumcision in Lesson 16, p 5. Teacher Background Male Part penis (made up of shaft, glans, and sometimes foreskin) foreskin †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Public Health – Seattle King County What it Is / What it Does allows passage of urine and of semen provides sensation (has many nerve endings) the average penis measures 3-4† when its not erect (flaccid) and 5-7† when erect 1 protects the glans of the penis provides sensation males who’ve been circumcised don’t have one muscular sac which is shorter when cold, longer when warm holds testes controls temperature provides sensation ww. kingcounty. gov/health/flash scrotum  ©1988; revised 2011 Lesson 2 – Page 3 Family Life and Sexual Health, High School FLASH †¢ †¢ produce sperm and sex hormones (androgens, testosterone) each is made of 500-1,200 feet 2 of tightly coiled tubes allows maturation of sperm cell from a man (commonly called â€Å"sperm†) they car ry strings of genes (called â€Å"chromosomes†) or DNA instructions in case the sperm cell meets with an egg cell and fertilizes it. uspend the testis supply blood to the testis provide sensation carry sperm from the testis provides storage for sperm allow passage of sperm as big around as sewing thread they lead into the abdomen, where (behind the bladder) they widen into storage sacs contribute fructose (sugar) to semen for nourishing the sperm helps sperm live longer and travel better about a teaspoon full per ejaculation produces most of the fluid that makes up semen pair of glands produce fluid called pre-ejaculate or â€Å"pre-cum† that cleanses the urethra of acid (from urine) to protect the sperm estes (also called testicles) singular = testis epididymis (plural = epididymes) spermatazoan (plural = spermatozoa) †¢ †¢ †¢ †¢ †¢ †¢ †¢ spermatic cords vas deferens (plural = vasa deferentia †¦ also called sperm ducts) †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ seminal vesicles semen prostate gland Cowper’s glands (also called bulbourethral glands) Female Part uterus (made up of muscular walls, a lining called the endometrium, and a cervix. The uterus is also called â€Å"womb†) cervix What it Is / What it Does †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ ouses and protects embryo/fetus/baby allows nutrient waste exchange with placenta nourishes an embryo, before a placenta grows the bottom section of the uterus produces fluids to help sperm travel produces a mucous plug to keep germs out during pregnancy allows passage of sperm produces fluids to cleanse and lubricate itself and to help sperm travel allows passage of shed endometrium during menstruation allows passage of baby provides sensation (has many nerve endings especially in the outer third) a collapsed tube, like a deflated balloon www. ingcounty. gov/health/flash vagina Public Health – Seattle King County  ©1988; revised 2011 Lesson 2 – Page 4 Family Life and Sexual Health, High School FLASH †¢ †¢ †¢ †¢ †¢ †¢ 3† long when not aroused, 5-6† when aroused, 3 but very stretchy is the middle of female’s three openings membrane partly covering vaginal opening ome girls are born without a hymen may be stretched during sexual intercourse or by using a tampon or with fingers carry strings of genes called chromosomes which mix with chromosomes of sperm to direct fetal development if fertilized and implanted in the uterus they dissolve in the Fallopian tube after about 24 hours if not fertilized.

A Sample GED Essay

A Sample GED EssayThe success of your business depends on having a solid academic record. Whether you are looking for an undergrad or graduate program, an online, offline, or co-op program, a solid and reputable university is the key to success.But what is GED? This stands for General Education Development. If you are in the United States, you can earn up to four years in high school, with or without any formal education, to prepare you for the job of your dreams.It is important to understand GED before you apply for this program. This is because it has a two year program. Students go through a rigorous two-year program, which usually includes four years of formal schooling. During the first two years, students must complete the three core courses from a high school diploma to include English, Mathematics, Science, and Social Studies.The second year of GED lasts one year and covers Calculus, Algebra II, Pre-calculus, Geometry, and Introduction to Engineering and Technology. After thi s, students go back to school to continue to learn more about GED. There is a foundation that must be understood before a student can start on the rest of the program.The core courses and the subjects taught are very different from each other. In fact, some schools will specialize in math, science, and GED, while others focus on all four subjects. You will have a degree if you complete the core curriculum and the areas of math, science, technology, and English, but if you do not complete the core curriculum, you may not earn your degree.When you look for colleges and universities to apply to, you will want to know that your choices will cover a variety of subjects, including GED. If you apply to a public college, you may get into a GED based university. If you are interested in a co-op program, you may get into a GED based co-op program.Regardless of what type of school you get into, you must earn your bachelor's degree to keep your job and stay employed. You cannot continue to take out loans to pay for college.