Technology-based activities have changed the classroom. Technology-based learning activities are in almost every classroom. Students are learners that are more active and the teacher becomes a facilitator rather than a formal authority. Teachers are no longer the only source of information in the classroom. It is no doubt that the change of technology leads to a change in learning. More students are becoming autodidactic or Self-directed Learners (SDL). Technology-based activities have not only
Premium Educational psychology Education E-learning
COLLEGE OF ARTS‚ SCIENCES AND EDUCATION DEPARTMENT OF POLITICAL AND SOCIAL SCIENCE PARLIAMENTARY PROCEDURE (POG 222) CONCEPT PAPER FOR CLASS ACTIVITY OBJECTIVE Provide an avenue for Political Science students of Columban College to articulate their views vis-à-vis social and political issues on local‚ national and international milieu utilizing the rules of Parliamentary Procedure within the parameters of democratic process. MECHANICS There shall be six (6) issues to be given a resolution
Premium Parliamentary procedure Debate Political science
INTRODUCTION Life cycle costing is one of the various techniques in strategic management. It is a procurement as well as production costing technique that considers all life cycle costs. Besides‚ it is also a tool to determine the most cost-effective option among different competing alternatives to do a project‚ when each is equally appropriate to be implemented on technical grounds.This report will discuss life cycle costing in the view of production costing technique. In manufacturing‚ the
Premium Costs Cost Marketing
Absorption and Variable Costing‚ Inventory Management Absorption and Variable costing are very important tools for cost accounting. Both of these costing methods allow you to see the cost of your inventory‚ in a different way. For example the absorption method allows you to assign all costs to the product‚ while variable costing allows only variable costs to be assigned to the product. Inventory management is extremely important as well because it ties into efficiency and lowering your costs
Premium Inventory Costs Balance sheet
VARIABLE COSTING Learning Objectives 1. Explain the accounting treatment of fixed manufacturing overhead under absorption and variable costing. 2. Prepare an income statement under absorption costing. 3. Prepare an income statement under variable costing. 4. Reconcile reported income under absorption and variable costing. 5. Explain the implications of absorption and variable costing for cost-volume-profit analysis. 6. Evaluate absorption and variable costing. 7
Premium Variable cost Inventory
Process costing is used for homogenous products (continuous flow processes such as producing cans of soda). Job-order costing is used in situations where the organization offers many different products or services‚ such as in furniture manufacturing‚ hospitals‚ and legal firms. Process costing is used where units of product are homogeneous‚ such as in flour milling or cement production. The purpose of a job order cost accounting system is to assign and accumulate costs for each job‚ i.e
Premium Costs FIFO and LIFO accounting Cost
Mother Tongue Based Multilingual Education has been encouraged by United Nations Educational‚ Scientific‚ and Cultural Organization (UNESCO) to early childhood and primary education since 1953. Mother Tongue Based Bilingual or Multilingual Education is a program used since 1953 by different countries around the world like Indonesia‚ Cambodia‚ Nepal‚ Philippines and a lot more. This way of teaching is using the child’s first language‚ their mother tongue which is called the L1 in teaching in school
Premium Lingua franca Lingua franca Second language
Brain-Based Learning: The Neurological Findings About the Human Brain that Every Teacher Should Know to be Effective Abstract The purpose of this paper is to present the main neurological findings about the human brain that provide the basis for brain-based learning‚ and that represent a narrow field of cognitive science as a whole. The findings that are described were made primarily by neuroscientists who studied the structure and functions of the nervous system with the purpose of correcting
Premium Psychology Brain Cognition
profits reported under variable and absorption costing differ? How can we reconcile the profits reported under the two approaches? Profits reported under variable and absorption costing will differ when inventory increases or decreases during the year. The difference involves the timing with which fixed manufacturing overhead becomes an expense. Under variable costing‚ fixed overhead is expensed immediately as it is incurred. Under absorption costing‚ fixed overhead is inventoried until the manufactured
Premium Variable cost Costs Economics
Backflush Costing Backflush costing is a traditional and standard costing systems track costs as products pass from raw materials‚ to work in progress‚ to finished goods‚ and finally to sales. Such systems are called ’sequential tracking systems’ because the accounting system entries occur in the same order as purchases and production. Sequential tracking is common where management desires to track direct material and labor time to individual operations and products. Backflush costing is a method
Premium Inventory Cost accounting