Brain based learning Essay Example | Topics and Well Written Essays - 750 words

Brain based learning - Essay Example As such, various researches have been conducted over the years in relation to this method of teaching. One of them dealt with finding the correlation between the use of the brain-based learning and the learning process and the the effect on the students confidence (Politano & Paquin, 2000). As earlier mentioned, the topic of brain-based learning has seen various researches and one of the areas has touched on the students’ learning process. As such, the research on the teaching method has focussed on how the brain functions in enabling the students to learn new concepts and skills over a given period and exposure. For example, the concept of neuroplasticity, an area researched under the brain-based learning, shows that there exist neural connections in a brain that are capable of remapping and reorganizing themselves the moment a person is exposed to new things to learn or new experiences. It has also been found that the learning process of a person is dependent on the brain’s capacity to handle various activities at a go. Additionally, research on the brain-based learning explains that the same type of information is likely to be stored in various parts of the brain. As such, the brain-based learning depends on the emotional state of the learner during th e learning process, which can be facilitated by factors such as diet, stress and exercise among other conditions. For this, it is evident that the use of brain-based learning technique highly enhances the learning process of the students (Politano & Paquin, 2000, p. 123). In regard to the confidence, brain-based learning has been found to be efficient in reducing anxiety in learners who are struggling with activities such as reading, pronunciation or any other learning-related activities. As such, tutors can use this technique to seek the right opportunities that can be used to emphasize the ability of the learner towards the achievement of the brain that they would want. Brain-based learning may also

Comparing IFRS to GAAP Coursework Example | Topics and Well Written Essays - 1000 words

Comparing IFRS to GAAP - Coursework Example This document will focus on specific differences and similarities between IFRS and GAAP as applicable in businesses across the globe. Although GAAP and IFRS are similar in their application and usually results to uniform results, there are slight variations arise where GAAP and IFRS offer options due to the nature of the business, company’s interpretation of principles, industry practices and details of transactions. The FASB and IASB have adopted criteria for fair measurement of financial instruments in order to reflect the fair value of business assets and liabilities. Fair value is used to refer to the current market value of the financial instruments. The boards have adopted two steps to ensure fair value measurements whereby businesses are supposed to record particular financial instruments to reflect their current market value. The approaches include â€Å"disclosure of the fair value information in the notes† and â€Å"fair value option† that allows companies to record particular financial instruments at fair value in the financial report. However, IFRS differ from US GAAP in some ways because IFRS examines specific loans and debtors to ensure the same is not impaired, and. In addition, GAAP and IFRS employ different criteria for recording a factoring transaction whereby, IFRS applies the combination of methods dealing with reward, risk and loss control whereas GAAP applies t he loss of control as the chief method. Also, GAAP takes into consideration the incomplete derecognition of receivables while IFRS does not allow incomplete derecognition of receivables (Kimmel, 2013). Depreciation refers to distribution or spread of costs of assets over its useful life according to IFRS (Shamrock, 2012). Depreciation reflects the value of assets over a given period and depicts the potential of that asset to generate income for the business. It portrays the diminishing utility of the asset in business. Depreciation of components is essential when making a major financial decision such as during mergers and acquisitions, when preparing the financial report at the end of the trading period and when disposing of or acquiring additional depreciable assets to reflect the current value of the assets (Shamrock, 2012).