My Development as a Writer Essay -- Reflection of my Writing

My English Literature major has helped me to accomplish an exceptional degree of thankfulness, delight, and information on both American and British Literature. As a secondary school AP English understudy, I battled through incredible works like Hamlet and To the Lighthouse. My teacher’s every day addresses (there was nothing of the sort as class conversation) encouraged me just to decipher the fills in as pundits had before. I didn't appreciate the perusing or creative cycle. As a rookie at Loras, I was taken a crack at the Critical Writing: Poetry class. Just because since grade school, my composing capacity was commended and the sharing of my thoughts was supported by an eager and sustaining educator. In spite of the trouble of verse, I delighted in understanding it. As a result of my magnificent involvement with Critical Writing, my affection for perusing and composing was recharged and my trust in my capacities as an author had been reestablished. I chose to take a second risk on English by pronouncing Literature and Writing as my majors. In the course of the last three and half years, my affection to peruse and compose has been constantly fed and bolstered by the English office at Loras. Educators edified me to the genuine implications and estimations of incredible artistic pieces. Class conversations energized by thoughts and inquiries from both the educator and the understudies helped me to frame my own thoughts regarding writing and to consider writing on a more elevated level. My capacity to examine, integrate, scrutinize, examination, and make my own decisions prospered on the grounds that I at last had teachers that genuinely were enthusiastic about writing and helping their understudies. All the more significantly, the individual consideration and superb input I got on my papers and assignments fortified and sharpened my composing ... ...sm are basic to drug store. As a drug specialist, I will examine the impacts of medicine on patients, exploring and growing new medications, and considering the analysis of explicit medication treatments and preliminaries. While I may just observe my patients through the window at the drug store counter, I will have the option to identify with them on a more profound level in light of the fact that the investigation of writing has helped me better comprehend human instinct. What's more, writing has assumed a huge job in forming and insisting my ethics and qualities. Thus, I will carry an exclusive requirement of morals to a field in which they are basic. Today, drug specialists are the most confided in experts in the United States. I realize that the enthusiasm, the aptitudes, and the capacities that I have created because of my English Literature significant will furnish me with a solid establishment to fabricate my drug store profession.

Physical Exercise and GPA Essay

Physical training means a wide range of things to individuals. To some it is a branch of knowledge which centers around physical preparing. Routinely, this has implied elevating exercises which lead to anatomical and physiological turn of events (Sansone, 2000). The thought of â€Å"PT† and calls to improve the state of being of our nation’s youth so as to give a solid base to the military have additionally been reliable with this thought (Ennis, 2001). Others have had an increasingly extensive perspective on physical instruction and depicted the region as â€Å"education through the physical,† as opposed to of the physical (Pringle, 2000). Such a thought proposes, that inclusion in an assortment of sports and games furnishes members with chances to create physical ability, yet to learn significant social qualities while creating attractive individual attributes. A third significant push that has influenced the importance ascribed to the idea is related with its recreational capacity (Ruth, 2006). The premise of this topic is that individuals perform ideally when they have intermittent preoccupations from their ordinary â€Å"work† world, and that inclusion in physical action can give vital help and restoration. Firmly subsidiary with this thought is that physical amusement gives a â€Å"wholesome† and helpful utilization of one’s extra time (Lee2002). In spite of such self important topics, Duda (2001) has contended that inside the bigger setting of advanced education classes concentrating on the obtaining of gifted developments and play are seen as â€Å"†¦ nonintellectual, nonacademic, trivial, and nonartistic† (p. 433). Because of such recognitions he accepts that physical instruction is consigned to a fringe job in the foundation, and its professionals take care of its negligible status in their day by day lives. Moreover, Duda proposes that an enormous piece of physical instruction neglecting to pick up acknowledgment in advanced education is an outcome of the static models used to survey scholarly an incentive when all is said in done. As indicated by his investigation estimation of a curricular contribution is regularly founded on such things as the scholarly test of material, the degree to which topic is ordered as scholastic instead of motoric, the helpfulness of learning different aptitudes, and the social importance of a zone of study. His suggestion for changing physical education’s situation is to persuade those utilizing such models to survey worth in more extensive, and less dualistic ways. Consequently the kinds of difficulties introduced in physical aptitude obtaining circumstances may be comprehended as significant upgrades for creating human limits that supplement those limits procured from progressively regular scholarly interests. While reexamining standards that ought to be utilized for making a decision about scholarly worth might be commendable, how this may come about is hard to imagine. Another option and, yet, a lot more straightforward methodology for improving the feasibility of physical instruction classes in advanced education is to improve the nature of understudy results. Generally, it might be that the incorporation of physical training in advanced education isn't challenged on philosophical grounds, however on operational ones. As Duda (2001) passes on â€Å"†¦ execution classes are elective, not required. Ability educators are infrequently recruited as residency track staff. Credit toward graduation may not be given for such classes, and reviewing is frequently pass/fall flat. Passing imprints are for all intents and purposes guaranteed with a decent participation record† (p. 437). On the off chance that such a profile is exact, it is hard to see how understudy accomplishment can be critical or the whole endeavor saw as basic to the general educational plan. To be sure, such a profile means, that the physical instruction educational plan is delicate, and that whether understudies get certain data as well as ace explicit aptitudes is vague. Considering physical education’s past philosophical subjects and its present patterns of giving chances to understudies to: (a) reproduce, (b) construct and keep up wellbeing through exercise, (c) figure out how to contend and coordinate, and (d) create explicit game aptitudes and levels of wellness, educators regularly experience issues in recognizing and using important reviewing rules. This has been ascribed to both philosophical (Midgley, 2001) and administrative (Pringle, 2000) concerns. Surely, as saw by Church (2001) numerous physical teachers figure grades dependent on understudy practices which are disconnected to execution or information goals, for example, dress, support, and control. Strangely, Ennis (2001) found that in schools and colleges for all intents and purposes all reviewing in physical training is left to the carefulness of the teacher, including determination of measures and instruments to be utilized to evaluate understudy accomplishment. They likewise detailed a pattern toward less testing of different kinds. Thusly, it isn't astounding that with such a significant number of thoughts regarding what is to be practiced, thus little authority over how this ought to be done, it is troublesome, if not difficult to decide the estimation of physical movement courses in the general educational program. In reality, it is one thing to give sound philosophical contentions to why a specific control has a place in the educational plan, and very another to operationalize the way of thinking so its embodiment is realized. Late investigations propose the significance of target appraisal not just as a gadget to advance the authenticity of physical instruction in a scholarly setting, yet as an apparatus to advance learning. For instance, Pringle (2000) demonstrated that understudy accomplishment in table tennis classes mirrored the focal point of assessment. Understudies reviewed absolutely on physical aptitudes performed most skilfully toward the finish of a class performed most skilfully, while those evaluated on participation and interest had lower execution scores however the most noteworthy participation rates. Also, Lee (2002), showed how the correct utilization of assessment and reviewing instruments advances on task conduct and predominant expertise improvement in volleyball. Chen (2001), utilizing a riflery task, likewise showed that reviewing dependent on task capability was better than evaluating dependent on cooperation when ability advancement was analyzed. Hidi (2000) further contends that the proper utilization of reviewing can advance uplifting mentalities towards a course, build up a student’s feeling of certainty, and lead to generous accomplishment. The motivation behind why a fracture exists between utilizing reviewing as a vital piece of the learning procedure, and utilizing it just to satisfy regulatory prerequisites apparently is an unpredictable issue that includes philosophical, specialized, and handy issues (Duda, 2001). However, in when responsibility is normal, and when cost cutting is across the board, experimental proof for the trustworthiness of a program is basic. What and how we grade passes on a lot about what our identity is, our specialty, what we can achieve, how we are seen by others outside of our field, and whether physical instruction is considered as basic to the crucial training. Consequently, the reason for the current examination was to secure experimental illustrative information about evaluating of physical training in advanced education. Considering our field’s history of disparate philosophical perspectives, yearning, and frequently uncertain objectives, and its protective situation in advanced education (Duda, 2001), an assessment of what and how we evaluation would apparently reveal insight into where we are as a control. Moreover, such an examination may help distinguish significant issues that should be tended to and settled on the off chance that we are to pick up the level of acknowledgment the field has so frantically looked for throughout the years. Technique Instrument To secure data about school physical instruction programs a poll was created which, notwithstanding mentioning data about an institution’s profile (e. g. , open private, size, estimated level of understudies took on physical training, and so on , posed a progression of inquiries about its physical instruction movement program. These included: (a) regardless of whether understudies got scholarly credit which included in a student’s GPA, (b) the number and span of class gatherings, (c) how significant different factors, for example, aptitude advancement, exertion, and participation were in registering an evaluation, (d) whether the office had an approach on reviewing, (e) the estimated rate breakdown of evaluations granted (e. g. , As, Bs, Cs, and so on ), and (f) regardless of whether the issue of reviewing had been considered by the division in the previous five years. Preceding mailing the review, questions were pilot tried on a gathering of five senior university employees in a division of activity and game investigations. These people each had encouraged undergrad and graduate hypothesis courses just as an assortment of undergrad physical movement classes at various schools and colleges. They were very educated about various sorts of administration programs (e. g. , credit, required, no credit non-required) and how they commonly worked. Moreover, they were informed of the questionnaire’s aim, and were approached to give input on the clearness of inquiries just as the instrument’s in general configuration. In light of criticism from this gathering, questions were revamped, included and erased. Likewise, the grouping of inquiries was reexamined to give an increasingly lucid structure. The last form of the review contained eight inquiries, some of which had subparts. Too, pilot testing showed that a respondent could finish the survey in around ten minutes. Coding of Data As overviews were returned information were coded into an Excel Spreadsheet by two prepared collaborators, and afterward investigated utilizing Exel’s factual capacities. It is imperative to report that during the information decrease process it got obvious, as passed on by various respo

Economic conditions Essay

In this article I’m going to contend that social, political, or financial conditions can't adjust the nature and significance of workmanship, with explicit reference to show-stoppers from Baroque and Rococo ages. Assessing a show-stopper is constantly a muddled undertaking. Since the view of workmanship and magnificence is exceptionally emotional, it’s difficult to consider all inclusive standards to quantify masterful characteristics of a specific piece. In any case, there is a wide accord among the pundits that there are sure models they apply when making a decision about a work of art. It’s conceivable to concentrate on four primary models to pass judgment on a work of art. Above all else, the piece ought to be tastefully satisfying, I. e. relate to the all-normal thought of magnificence. It ought to be amicable and bringing out positive, raised emotions. While there is a pattern among some contemporary specialists to cause their pieces to stir irateness and nauseate with the end goal of conveying a specific message or just bewildering the general population, I emphatically esteem that workmanship and feel are intrinsically connected. For example, an ordinary case of rococo figure †St. Theresa in Ecstasy of the congregation of Santa Maria della Vittoria, Rome made by Bernini †is flawless in its structure, since it catches the magnificence and agreement together with movement and vitality. Same is valid about Rococo model: taking a gander at ‘Amour menacant’ made by Etienne Maurice Falconet, it’s incomprehensible not to respect the high level of modernity and flawlessness the sculpture of the little heavenly attendant exemplifies. The second standard I’m going to utilize is nature of workmanship, I. e. the dominance of artists’ abilities. Another model which is significant is the uniqueness of artists’ way. Incredible craftsmen stand apart for the eccentricity of their individual style. Some of them like to pioneer new structures and procedures, yet this is certainly not an essential for making your very own style. Numerous skilled specialists don’t split away from the custom yet essentially locate their own specialty inside the current examples of articulation. While a few craftsmen of the Baroque and Rococo age were viewed as defiant, e. g. Michelangelo Merisi da Caravaggio, they didn’t disregard fundamental principles of agreeable and tastefully satisfying creative articulation. Jean-Honore Fragonard’s way was likewise inventive in numerous cases, sine he presented a fragile interchange of light and shadow just as certain sensuality into standard French work of art, anyway he clung to the for the most part acknowledged thought of what magnificence and craftsmanship are. At last, the forward measure is the message the piece is attempting to send. Here it’s important to consider the significance and pertinence of the message just as how effective the piece is in conveying it. Ornate and Rococo painters essentially centered around the portrayal of fanciful and strict scenes just as the scenes from the day by day life of the upper circles of society. While the two topics that commanded the aesthetic talk may appear to be disengaged from the reality, they served a significant objective of teaching the general population about fanciful and strict accounts or encapsulated their occasions through the depiction of the special citizenry The most convincing verification of the theory that social, political, or financial conditions can't modify the nature and importance of workmanship is the way that these days we despite everything appreciate incredible masterpieces regardless of the age they have a place with.

Writing a Research Proposal For a Successful PhD

Writing a Research Proposal For a Successful PhDIt is natural to think that writing a research proposal is easy. But in actual fact, research proposals are complicated to write and must be detailed and understood. Even if you have a pretty good grasp of the subject or you can formulate the research on your own, you have to impress your scientific or academic audience. This is why it is important to write a research proposal well in advance.All of the scientists, researchers and professionals of a scientific field have to prepare a research proposal. Research proposals usually consist of a research plan and a detailed research plan. These are the most important parts of a research proposal because these comprise the object, the method, the direction, the scope of the work and the expected results.A research proposal can be written in a number of ways depending on the subject. A popular way of writing a research proposal is to prepare a mini-bible in a paragraph form which can be follo wed by an outline or else by a short letter. The mini-bible is an outline which lists the main parts of the proposal and is followed by the overview of the work and then by a chapter headings.In the case of writing a research proposal for a prospective doctoral thesis, one can choose a chapter headings from a variety of sources like the dissertation outline, the introduction to the dissertation, the first three research chapters, the first two research chapters, the research plan or the statistics of the research. The headings provide structure to the outline and it will also provide the overview of the work. The author of the research will just have to follow the headers.In most cases, a letter of introduction is usually given to the applicant in a research proposal, which is an invitation to the applicant to write the dissertation. In the letter of introduction, the author will usually list the main aims and the objectives of the work. In the letter of introduction, the author mus t also briefly describe the particular part of the proposal as well as the exact research topics and the topic areas. The first paragraph will provide the subject of the research.The second paragraph is the research topic. The paragraph also has to describe the method used by the research. The paragraph should be well written and grammatically correct in the present. The paragraph also has to have an agenda to the project, the possible order of completion and the results.The third paragraph describes the results of the research project. The paragraph must describe the results of the study, be objective, present the participants as well as the method employed and the difference between the existing methods and the proposed methods. The fourth paragraph describes the techniques used by the authors of the study and their efficiency.

Margery Kemps Interactions with The Virgin Mary Essay

Margery Kemps Interactions with The Virgin Mary According to her own testimony, Margery Kempes spirituality involved deeply passionate experiences of Christ and the Virgin Mary. Kempe had the gift of tears -- meaning that, for years, she was unable to attend mass without crying profusely, and, as often as not, sobbing loudly and theatrically. Her adventurous life included a pilgrimage to the Holy Land, where much weeping and wailing took place, and tanglings with several Bishops, including the Archbishop of Canterbury. In chapter 3 Margery has a rather jumbled account of a vision of heaven. Then Margery starts to begin to have the desire to stop having sex. Which I assure you doesnt go well with her husband. Finally in chapter†¦show more content†¦This was really weird, why did she think this ring was her wedding ring? Then Margery meets with a priest who becomes her protector all the time she is in Rome. God provides a miracle in which they can understand each others speech, though she speaks no German and he speaks no English. Margery, who has been wearing white (virgins clothing, suggesting a religious vow) is asked by this priest to leave off wearing it, and she obeys. He also sends her to be servant to a poor woman, as a form of penance, though Im not sure what for. Although she starts to wear white again in chapter 37 because God tells her to. Then later on Margery has a literal marriage to God, followed by visions of angels, divine smells and music, and a warmth in her breast which lasts, she tells us, 16 years. One result is that she weeps when she sees a handsome man on the street, because it makes her think of Christ. Later on she elaborates on the marriage with a strong suggestion of a sexual consummation. Here and in the next chapter 37, there are more conversations with God and he promises to be closer to her. She is also told to resume wearing white, which her confessor allows because he sees its Gods will and doesnt dare object. Then God has her give away all her money, so that she m ust live on charity. She doesnt like this at all, but God reassures her with people who give her charity and help. Then a Priest came from England who helps her get back home. Margery en

I Am A Special Education - 762 Words

I feel change needs to be discussed and implemented slowly because it does bring out â€Å"tension, anxiety, resistance, and conflict† in organizations I have worked for two organizations that have undergone change, one was sudden the other was gradual. I worked for a school district in the Kansas City area that had a good reputation for special education. I worked for this district for four years before I moved into a full-time position at the public library. My final year I was a special education in the district, I was told that I would be required to collect weekly math homework and quizzes for each student to keep as artifacts to see if they were progressing in their special education goals and that my students would not be able to use supports on tests such as calculators, which was a problem. Also, we are going to go ahead and change our grading scale this year 40% tests, 30% quizzes, and 30% homework and you cannot curve your test grades. Finally, your special edu cation students will be learning the same algebra material that their peers are on and be expected to keep up. There was no discussion about this with any of the special education staff. I understood about keeping homework, tests, and quizzes to prove the goals, but change everything so suddenly was a nightmare. I went to the head of special education and our special education supervisor several times telling her how detrimental this was to our special education student’s grades and their self-esteem. MyShow MoreRelatedI Am A Special Education Teacher1138 Words   |  5 PagesPresently I am a Special Education teacher working with children who have a wide range of disabilities. My class setting is integrated, which mean half of the class is general and the other half is special. My primary goal is to modify general education lesson plans to meet each student’s needs and abilities. 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Even at a young age, it was evident that I wanted to be a teacher: from forcing my younger brother to sit still and play â€Å"school† with me, to spending my free time volunteering in special needs classrooms during middle and high school. As I grew olderRead MorePersonal Mission Essay1072 Words   |  5 PagesRunning head: Personal Mission Personal Mission Ashlee McGrady Grand Canyon University SPE 330 Special Education Foundations and Framework July 28, 2011 Personal Mission Each person has their own idea or thoughts on things. You may think that it is silly to live in the country so far from the city while I may think it is silly to live in crowded city. The same goes for perspective educators; each individual has their own opinion of what it is going to be like toRead MoreA Research Project : Mainstreaming Special Educational Classroom841 Words   |  4 PagesI am proposing to create a research project to see if mainstream students will be as successful as their typically developing peers in a general education guided reading class. Assessment will be done weekly and is directly related to the common core state standard for second grade students. I am also proposing to see how attitudes of teachers develop over the school year toward mainstreamed students. I want to see what interventions they are currently using, what their knowledge base is on mainstreamingRead MoreEvaluating The Collaborative Classroom Support Plan980 Words   |  4 PagesThis article is one that is very educational and very helpful in the education field. Knowing that Paraeducators are increasing in school districts. This means that special education teachers and general education teachers need to know how to train and supervise Paraeducators in what needs to be done by them and how to do their job. Knowing that there are a lot of Paraeducators that don’t have prior experience with exceptional students and their responsibilities of a Paraeducator lets future teachersRead MoreReflection of the Practicum1362 Words   |  5 Pagesthat students will make strides in achievement. Research based means that there has been researched, but does not definitely imply success or achievement. Evidence and research based are used often to convey the same meaning, yet evidence based, as I gather, implies there has been research and there is evidence that substantiates the research. Research based means the practices are based in research, and research alone. Research based instruction at least meets the needs of the students and may in

Samsung Debt to Equity Ratio -Financial Position of Apple & Samsung

Questions: 1.Write a report analysing the Financial Performance and Financial Position of two similar Companies in the same Industry. 2.Discuss various valuation techniques according to the IASB Conceptual Framework for Financial Reporting and specific International reporting standards including fair value valuation technique. Answers: Financial Analysis and Performance Company overview: The current report is based on the analysis of the financial position of the electronic companies operating in the same industry namely Apple and Samsung. Apple is an American Multinational technology company having its headquarter in Cupertino, California that which designs, develops and sells consumer electronics devices. Apple is generally known for its smartphones and tablet computer that witnesses significant growth in revenue and momentum for the company. Samsung on the other hand, is a rival company to Apple based in South Korea having its headquarter in Suwon. It is worlds largest producer of mobile phones and smartphone with estimated revenue of 1.87 trillion in 2016. The present report would present the financial performance of the companies through ratios and an additional assessment would be performed on the statement of cash flow to provide an overview of the selected companies. Ratio Analysis: Liquidity Ratios: Liquidity ratio represents the ratio amid the total assets and the liabilities of a bank or other institutions (Deegan 2013). Under the liquidity ratios, current ratio is computed for Apple which stands 1.35 for the year ended 2016. Samsung on the other hand reported current ratio of 2.59 for the year ended 2016 which is relatively higher than Apple. A higher current ratio of Samsung can be attributed to the higher amount of cash and cash equivalent representing a situation where Samsung has the better liquidity position than Apple. The quick ratio reported by Apple stood 1.05 whereas Samsung reported a quick ratio of 2.06 for the year ended 2016. A higher quick ratio for Samsung can be attributed to the lower amount of current liabilities in respect of the cash and cash equivalent while Apple reported a relatively higher current liability that ultimate lead to a lower quick ratio reported by the company. A higher quick ratio for Samsung represents the companys is better able to meet its short term obligations in comparison to Apple. Under the profitability ratio Debt-to-Worth ratio has been computed for both Samsung and Apple for the financial year of 2016. The Debt-to-Worth ratio for Apple stood 1.51 for the financial year of 2016 while Samsung reported a relatively lower debt-to-worth ratio of 0.41 for the same period. As evident from the analysis a higher debt to worth ratio for Apple is primarily due to the higher amount of total liabilities reported by the company while Samsung reported a higher net worth in respect of its total liabilities. A higher debt to worth ratio for Apple represents that Apple might not be able to derive sufficient amount of cash to meet its debt obligations whereas a lower debt-to-worth ratio of Samsung indicates the company is not taking the advantage of the higher profit that financial leverage might bring upon (Williams 2014). Profitability Ratios: Profitability ratio are those class of ratios that represents the financial metrics that is used by the business to assess the ability of the company to generate earnings in comparison to the expenses (Weil, Schipper and Francis 2013). Under the profitability ratio the gross margin ratio is computed for both Samsung and Apple for the year 2016. The gross profit margin for Apple stood 39.08 for the year ended 2016 while Samsung reported a marginally higher gross profit margin of 40.42 for the year 2016. The industry wide downward pressure resulted Apple in reporting a lower gross margin ratio than its counterpart Samsung. While Samsung enjoyed a higher gross margin ratio is primarily due to the increase in the revenue reported by the company for the year 2016. The net margin ratio on the other hand for Apple stood 28.46 while Samsung reported a relatively lower net margin of 15.21. The return on equity for Apple reported in 2016 stood 35.62 while the return on equity for Samsung stood 12.19 for the year 2016. The higher return on equity for Apple is primarily attributed to the companys ability of generating profit from the shareholders equity. The return on Equity of Apple reported represents better use of investment funds than Samsung to generate growth since investors have usually expressed greater interest in the shares of Apple that resulted in higher return on equity. Efficiency Ratios: The efficiency is generally used to understand how better the company is making the use of the assets and liabilities internally (Edwards 2013). The sales to asset ratio, return on Assets and Return on Investment is computed for both Apple and Samsung. The sales to assets ratio for Apple stood 57.45% for the year ended 2016 while Samsung reported relatively higher sales to asset ratio of 77%. The return on asset on the other hand, for Apple stood 0.16 while Samsung reported a marginally lower return on asset of 0.11 for the financial year of 2016. The higher return on asset for Apple is primarily attributed to the return generated on all the assets of the firm irrespective of the financing structure (Henderson et al. 2015). The return on Investment for Apple stood 0.48 while Samsung reported a return on investment of 0.16 for the financial year of 2016. An assertion can be bought forward by stating that Apple generates higher return on investment that its cost for the company to raise the capital that is needed for the investment which results in the generation of excess returns than its counter parts. Capital Structure Ratio: Under the capital structure ratio, the debt ratio for apple stood 0.60 while Samsung reported a debt to 0.29. Samsung uses the debt ratio as the indicator of appropriate capital structure. The lower debt ratio for Samsung is primarily due to the higher total assets with lower proportion of total liabilities while Apple reported a higher debt ratio due to the fact that the company reported a relatively higher total liability than its assets (Pratt 2016). The debt to total asset ratio has been computed where Apple reported a higher debt to total asset of 0.24 while Samsung reported a relatively higher debt to total asset ratio of 0.47. Investment Ratios: Under the investment ratios debt to equity ratio has been computed for Apple, that stood 1.51 while Samsung reported a debt to equity ratio of 0.41. The EPS for Apple reported for the year 2016 stood 8.31 while Samsung reported a relatively higher Earnings per share of 13.16. The price to earnings ratio for Apple stood 20.54 while Samsung reported a relatively lower P/E ratio of 1.25 for the year 2016. A higher P/E of Apple is primarily due to the willingness of the investors to pay for the one dollar of earnings and greater demand by the investors for a company shares. Cash flow statement analysis: The statement of cash flow analysis provides information regarding the companys cash receipts and cash payments in an accounting period (Marshall 2016). Apple produced $65.824 million of cash from the operating activities and the company required to re-invest 12.734 million in the property plant and equipment during the period of 2016 as free cash flow stood 20,484 for the year 2016. Capital expenditure absorbed around 12% of the operating cash flow which represented that apple is a profitable venture with small reinvestment needs. Samsung generated cash from its operating of 47,385,644. The net cash used in the investing activity for Samsung stood 29,658,675 with major portion of the cash was used in the purchase of the property, plant and equipment. The cash and cash equivalent at the end of the reporting period stood 32,111,442 KRW for Samsung. Apple produces large sum of money from its operations however slowing down of sales in the main market could be a cause of concern for Apple. The bottom line that can be carried from the analysis is that Apple looks strong enough to produce cash massive cash flow distributions in the long run and this bodes well for those that have invested in the stock of apple in the coming years (Macve 2015). Historical cost versus Fair value: Introduction: International Accounting Standards Board implemented the project of fair value measurement to its agenda on September as the element of its combined effort with the Financial Accounting Standard Board to establish a common site of the high quality international accounting standards (Hoskin, Fizzell and Cherry 2014). As per the IFRS 13, the purpose of using the valuation techniques is to assess the value at which an orderly transaction to dispose the asset or to transfer the liability would arise amid the market participants on the date of measurement under the present market conditions. The standard denotes that there three types of valuation techniques namely the market approach, the cost approach and the income approach (Hoyle, Schaefer and Doupnik 2015). Such valuation techniques are in compliance with the going concern assumption and used in respect of the fair value measurement of the entities or the specialized assets and liabilities. Discussion: According to the IFRS 13 market approach as the technique of valuation represents the price and other necessary information that is generated by the transactions from the market comprising of the identical or the comparable assess of the business (Kaya 2014). Under the market approach of valuation techniques, the value is determined in respect of the comparable transactions. The valuation techniques under the market approach represents the use of multiple market generated from the set of comparable matrix pricing. A market multiple illustrates the value of the business or other assets in respect of the financial, operating and physical metric (Magnan, Wang and Shi 2016). The IASB lay down certain specific guidance for making the use of the valuation techniques inside the market approach. Valuation multiple can be computed either for the holders of equity or for the debt holders. IFRS 13 on other hand defines cost approach as another valuation technique which assist in reflecting the amount that would be needed presently to replace the service capacity of the asset (Zack 2013). In respect of the Cost Approach, the fair value represents the cost to acquire or construct a substitute asset of the comparability utility which is adjusted for obsolesce including the physical wear and economic obsolescence. The cost approach of valuation helps in estimating the fair value by making use of the fair value in terms of the economic principle which the purchaser would pay for an asset not greater than the cost to get the asset of equal utility. On implementing the cost approach an important considerations need to be undertaken such as availability of comprehensive cost data, functional and economic obsolescence from inflation and loss of profit during reproduction (Christensen and Nikolaev 2013). One of the example of valuation technique that is based on the cost approach is Depreciated Replacement Cost method. Under this method it represents that a potential purchaser would be prepared to pay for the subject asset if it were new on the date of valuation. In such a situation adjustment for depreciation should be made in respect of cost of alternative asset. IFRS 13 states the income approach in the form of valuation techniques which can convert the future amounts to the single amount. The fair value measurement is determined based on the value demonstrated by the present market expectations regarding those future amounts (Jack 2015). The valuation technique that is associated with the income approach is reliant on the projected future income and profit or cash flows. Under the income approach an income stream which is probably to remain constant is capitalized under the single multiplier. The IFRS 13 Fair Value Measurement necessitates that a commercial firm use the techniques of valuation which is consistent with the one or more of the above stated valuation techniques (Amel, Barth and Landsman 2014). It must be considered that not all the approach can be applied to all the types of assets and liabilities. However, on assessing the fair value of the asset or liability, IFRS 13 needs an organization to use the valuation techniques which is appropriate in the circumstances for which appropriate data is available. Conclusion: IFRS 13 Fair Value Measurement provides the framework for assessing the fair value of the companies that are reporting the financial statements based on the IFRS. Presently, the standard offers the reliable description of the fair value which lay down numerous types of valuation techniques to measure the fair value. This necessitates entities to disclose their inputs of valuation to increase the comparability in the measurement of fair value Reference List: Deegan, C., 2013.Financial accounting theory. McGraw-Hill Education Australia. Williams, J., 2014.Financial accounting. McGraw-Hill Higher Education. Weil, R.L., Schipper, K. and Francis, J., 2013.Financial accounting: an introduction to concepts, methods and uses. Cengage Learning. Edwards, J.R., 2013.A History of Financial Accounting (RLE Accounting)(Vol. 29). Routledge. Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015.Issues in financial accounting. Pearson Higher Education AU. 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