Traditional Vs. Online Learning - 1510 Words

Among schools with 12th-grade students during the 2010–11 school year, the average percentage of 12th-grade students who graduated with a high school diploma was 89 percent for traditional public schools, 91 percent for public charter schools, and 92 percent for private schools (Institute of Educational Sciences). Traditional on campus classes are those in which a student earns a diploma or a degree in a classroom environment taught by a professor. Students are provided with high amounts of social interaction with students and faculty to prepare them for careers outside of the classroom. From the time children are enrolled in kindergarten up to graduation, the familiarity of a classroom atmosphere sets up structural support to help them through their studies as well as provide students a sense of societal discipline. Traditional on campus classes are more beneficial to a student’s education than online courses. Traditional classes provide unmatched face-to-face interaction with professors and classmates. In her article, â€Å"Traditional vs online learning: which is right for you†, Janelle Pagnucco, a communications engineer at ECO Canada explains, â€Å"A classroom environment allows for instant expression of opinions and thoughts through face-to-face interaction with classmates and the instructor. These conversations help reassure students whether or not they are headed in the right direction and help keep the learning process moving† (Pagnucco). Pagnucco is claiming students andShow MoreRelatedOnline Vs. Traditional Learning915 Words   |  4 PagesOnline Versus Traditional Learning Today s generation relies so much on technology that it has now been incorporated into the schools curriculum. What we once knew and have learned by using school books, is now being taught strictly electronic communication. Although the online environment learning can be utilized to enhance classroom lessons, doesn t mean it should come a main source of teaching. Schools around the nation has remove the use of textbooks and worksheet from the classroom it isRead MoreOnline Learning Vs. Traditional Classroom Learning1850 Words   |  8 Pages Online Learning vs. Traditional Classroom Learning Crystal I. Grimes Grimes9892@mail.philau.edu IT-201 Professor Jim Greeneâ€Æ' Abstract: Technology has had and imperative influence in almost every aspect of life. It has also made an impact on how we learn today. Some question how effective learning could be via the internet, while most stick with the familiarity of traditional classroom learning. Either option you choose still substantiates that technology has changed the way we learn and willRead MoreOnline Learning vs. Traditional Classroom Learning618 Words   |  3 Pagesthrough online learning, rather than in a traditional classroom. As, a student is making that choice it is critical that they choose the best learning environment that allows them to meets their individual needs. When students are selecting the best learning environment there are various consideration that should be made before a decision is made. Education ourselves about the benefits and disadvantages allows us to narrow our selection between online learning and traditional classroom learning. RegardlessRead MoreOnline Learning Vs. Traditional Classroom843 Words   |  4 Pagescan also broaden your horizons in the job market, getting the best education is important whether it is online learning or in a traditional classroom. The key is finding the one that will be most efficient for your learning. I would say online learning is more hard because I think there is a lot of unnecessary 1busy work assigned in my personal opinion than a classroom setting. Online learning has advantages as well such as being in the convenience of one’s own home and having the flexibility toRead MoreOnline Learning Vs. Traditional Classroom1586 Words   |  7 Pagesstudent has decided to pursue. The traditional learning experience is sold as we tour campuses. This is the way higher education has been completed since its inception. Society has evolved and so has the ways to obtain higher learning. Students now have the option to complete their learning online, as well as, the traditional route. Online learning has been looked at as a lower level of learning, compared to the traditional classroom setting. I believe that online learning has now evolved to the levelRead MoreOnline vs Traditional Learning Essay1723 Words   |  7 PagesOnline degrees are becoming an ever more trendy method to re ceive a college education and many students are switching to online education due to the quality of material, ease, and the level of flexibility in distance education programs. Recently, the internet has developed into a reliable capital of information for college seekers. Everything from applying for financial assistance to taking a course can be done online. Now, a student can even obtain online degrees from one of many schools offeringRead MoreOnline Learning Vs. Traditional Classroom891 Words   |  4 Pagesalso those who have chosen to get their degree in an online setting. Online learning gives people the opportunity to get their education in a way that is more flexible and can fit in with their daily lives. Though both are reputable forms of higher educations, there are distinct differences between learning in a tradition classroom and learning in an online setting. The most obvious difference in online learning versus traditional classroom learning is the setting. Traditionally, students would gatherRead MoreOnline Learning Vs. Traditional Classroom959 Words   |  4 PagesOnline learning is much different from the traditional classroom settings. Aside from the obvious location differences, there are pros and cons to online learning that are very different from a classroom. A student must be willing to embrace these differences to successfully move forward and excel in the online environment. One of the things in online learning that is important is establishing your classroom. With a traditional class, the classroom and times are designated to the student. Read MoreOnline Classes vs. Traditional Classroom Learning 623 Words   |  2 PagesOnline Classes vs. Traditional Classroom Learning When deciding to take college courses there are many choices you have to make. One of the more important choices is where you plan to take your classes. Online classes are becoming increasingly popular because they can be easier to fit into a busy schedule, but some people still argue that nothing beats a traditional classroom setting. Having the option of online classes makes continuing an education more appealing to people that have to balanceRead MoreTraditional Classroom Learning Vs. Online Education2355 Words   |  10 PagesVs. Online Education Pauline Nguyen English 240 Professor Jawad Ali Traditional Classroom Learning Vs. Online Education Education is becoming one of the most essential things in a person’s life. Nowadays, many individuals are looking to go the extra mile and further their education. This is because numerous employers require a degree and a significant amount of experience in order to become eligible for certain occupations. The next question to consider is how to go about this. Younger

Mentoring Free Essays

What Is the Research Topic you are responsible for? The Importance of mentoring to develop fresh graduates In work place. What are the Findings from your Research on this topic? In today’s rapidly advancing society, there are many fresh graduates from top colleges and universities with good grades who are still unable to meet their work targets or cope with the pace of work. Before when they enter or just started their first career, they have to face a lot of unknown circumstances and requirements. We will write a custom essay sample on Mentoring or any similar topic only for you Order Now Therefore, a mentoring program is so much needed to them. Mentoring is the act to build up a relationship between two people; â€Å"mentor† and â€Å"mantle†. Mentor will be providing guidance and shared their knowledge and experiences to develop a realistic expectation of the work. The following is some advantages which important:- 1 . Help to analysis- Mentor can help mantle assess career strengths and weaknesses and also determine future goals. 2. Help to familiarize ? about the Important individuals within the field, including sources for new ideas regarding content. 3. Help New Entry smoothly into the new company – become more knowledgeable, understanding and entering into the prevailing culture. 4. Help to provide a safety net – social support In a potentially stressful situation. 5. Help to enhances performance level – giving advice or guides to accelerates learning to support their development. 6. Help to promote development effectively – help to guide the direction and provide feedback, providing technical and professional knowledge and skill to promote development effectively. And also giving proper guidance can avoid the mistakes which will affect performance. In addition to the above, mentoring programs in organizations can be helpful in Improving performance and also achieve higher productivity so may lead to higher lob satisfaction. Thus, mentoring during Induction period can offer support in :- 1 . Help to understand about the working practices and discuss or guiding about the issues which relating to the role. 2. Conducive to the rapid absorption of cultural and social norms organizations also learn about which they need to know to succeed In lob role. 3. Help or navigate their way when came to a new specific job or particular area of responsibility. . Sharing business information and work skills, accelerate the recesses for the identifying, developing and retaining talent to increase the Job satisfaction. Are there other opinions on this topic? The negative experiences, however, are most often to seen in organization which without a formal mentoring process, example Like not tied to business goal, without tracking system for mentorin g relationship and without structure support. Some of those negative is occurs between mentor and mantle, such like mentor which 1 OFF due to a lack of knowledge and interest on the role which as a mentor. What is your conclusion on actions to achieve improvements? Even with the possibility of negative situation than can occur, the strong advantages of mentoring program is a powerful tool to help fresh graduates in their career by increasing productivity, gain a broader perspective, knowledge and insight into the work practices and also develop a realistic expectation of the work. Reference List Kale, L. (2011). Making a Mentoring Relationship Work: What is Required for Organizational Success. Applied Business and Economics, 12, 49-50. Susan, M. (2011). Use Mentoring to Develop Employees [website]. How to cite Mentoring, Papers

Sociology and Social Distribution free essay sample

1 Different theories of crime, deviance, social order and social control †¢Different definitions of crime, deviance, social order and social control †¢The distinction between sociological theories of crime and other theories (eg biological, psychological); crime and deviance as socially constructed †¢Functionalist theories of crime: Durkheim, anomie, collective conscience; Merton’s strain theory; manifest and latent functions; functionalist subcultural theories †¢Marxist and neo-Marxist theories of crime: classical Marxism, laws reflecting class interests; Neo-Marxism, hegemony, the CCCS studies, critical and new criminology †¢Interactionist theories of crime: labelling theory, the self-fulfilling prophecy †¢Feminist theories of crime: patriarchy, male control of women’s lives †¢Control theory and other contemporary approaches to crime: social bonds, communitarianism, situational prevention; postmodern theories; Foucault on individuali sation and surveillance †¢Realist theories: New Left Realism and Right Realism †¢The relevance of the various theories to understanding different types of crime, and their implications for social policy. 2 The social distribution of crime and deviance by age, ethnicity, gender, locality and social class, including recent patterns and trends in crime †¢Study of statistics and other evidence on the social distribution of crime by age, ethnicity, gender, locality and social class, including recent patterns and trends †¢Issues related to and explanations of the social distribution of crime and deviance by age: juvenile delinquency and youth crime †¢Issues related to and explanations of the social distribution of crime and deviance and ethnicity: explanations from different theories, racism in the criminal justice system †¢Issues related to and explanations of the social distribution of crime and deviance and gender: explanations of the rates of male and female crime, the gendering of crime, chivalry thesis, the gender deal †¢Issues related to and explanations of the social distribution of crime and deviance and locality: rural and urban crime †¢Issues relate d to and explanations of the social distribution of crime and deviance and social class: explanations from different theories; white collar crime; occupational crime. We will write a custom essay sample on Sociology and Social Distribution or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 3 Globalisation and crime in contemporary society; the mass media and crime; green crime; human rights and state crimes †¢Globalisation and crime: examples and explanations of globalised crimes such as web-based crimes, global trades in drugs, weapons and people; global corporate crime †¢Mass media and crime: media’s role in social construction of crime including moral panics and amplification; crime and news values and agenda setting; representations of crime (both fact and fiction) †¢Green crime: definitions, criminalisation of environmental offences; extent, enforcement of green crimes: environmental laws, corporate and state environmental crimes, crimes against non-human species †¢Human rights and state crimes: international rules and norms and examples of violations of them; human rights violations; state crimes. 4 Crime control, prevention and punishment, victims, and the role of the criminal justice system and other agencies †¢Crime control, prevention and punishment: contemporary policies, linked to the theories studied under point 1; surveillance, zero tolerance, anti-social behaviour orders, expansion of imprisonment †¢Victims of crime: statistics and other evidence on victims of crime; ethnicity, age and gender; different theoretical accounts, eg positivist and radical victimology †¢Role of the criminal justice system and other agencies. 5 The sociological study of suicide and its theoretical and methodological implications †¢Durkheim’s classic study of suicide, including typologies †¢Interpretivist responses to Durkheim, eg Atkinson, Douglas †¢Realist approaches, eg Taylor’s ‘people under trains’ †¢The theoretical and methodological implications of the different approaches of the study of suicide.

Inferno. Book 2. Last Days Review Essay Example

Inferno. Book 2. Last Days Review Paper Essay on Inferno. Book 2. Last Days Strange things are happening on the streets of New York. The population behaves sometimes quite inexplicable. From the windows of apartments are thrown furniture and luxury goods, more and more people become detached and wild, black water flowing out of the fire hydrants, nooks and crannies of the city littered with garbage mountains. Everywhere swarming pack of rats and stray cats whimsical, capping the fear of everyone who passes by. Metro was the most horrible place in the city, which is trying to get round. There, in the deep and dark underground tunnels lurking something terrible. An ancient evil tries to break out and destroy all life. Only the power of the new army to fight him. But the creation of this army requires an enormous amount of human victims. Civilization is threatened, coming epidemic, mysterious and inevitable. In this rapidly evolving chaos of a group of young people decided to create a musical group. Passion for the music takes over and forces the children to take risks, no matter what the obstacles. They combine their talents and create a wonderful, magical rocking music. Their tunes live, attractive, charming. In them is hidden a mysterious force that can cause unfathomable consequences, which a group of young artists did not even think. Whether their music end of the world to prevent? Or cause it Continued Novels Westerfeld The Last Days can be considered as an independent work only with a slight hint of the first part. New characters, new story, new perspective on what is happening. If the Army of the Night was permeated with rationality and scientific approach that reflects the characteristic of the parasite, particularly strain and its causes, the Last Days Vesterfeld feeds the feelings of the reader, rather than logic. The whole plot is tied to the relationship between music and the band We will write a custom essay sample on Inferno. Book 2. Last Days Review specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Inferno. Book 2. Last Days Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Inferno. Book 2. Last Days Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Vesterfeld create interesting and colorful characters:. Bogatatenkaya, brilliant keyboard player The girl, a couple of cronies guitarists, is not completely healthy, but talented girl drummer playing on buckets of paint, and the lead singer, whose singing causes a loading dose of emotions. It is worth mentioning that some of the group members are not quite human, or rather people with improper for human abilities. The novel The Last Days has an interesting structure and narrative style. All the chapters of this book are the names of musical groups, a brief description of which the author cites in the end. Each new chapter is told from the face of one of the five main characters members of the newly founded group. This fully gives an idea of ​​their characters. Such a method of storytelling helps to consider in detail the attitudes, emotions, feelings of each storyteller. In summary, we can say that Vesterfeld wrote entertaining apocalyptic teenage fiction with vivid characters and inviting music.

The Role of Globalization in Education and Knowledge

The Role of Globalization in Education and Knowledge Overview and Introduction Papastephanous article Globalisation, globalism and cosmopolitanism as an educational ideal published in 2005 is the centre for discussion in this paper. The article is focused on the problem of the failure to distinguish between the notions globalization, globalism and cosmopolitanism that leads to the failure to consider the place of the current education in the modern world and its role in the international affairs.Advertising We will write a custom report sample on The Role of Globalization in Education and Knowledge specifically for you for only $16.05 $11/page Learn More The article starts with the discussion of the John Dewey’s words about the place of globalization and the absence of the international interchange on the level of education and knowledge. The main idea of the article is to consider the connection between globalism and globalization with the further reference to the in factual, emotional and intellectual significance of globalization with the purpose to show that cosmopolitan pedagogical ideal must be taken. Discussion of Diversity as Discussed in the Article Globalization is considered as â€Å"an ideological device that states and governments employ as an excuse for imposing certain policies that would otherwise fail to gain public acceptance or support† (Papastephanou, 2005, p. 534). Additionally, it is important to state that some scholars consider globalization as the denial of the reality which should not be taken for granted. Globalization should not be considered as the desire to do anything, it should be viewed at the events which are happening. The notion of globalism should be discussed as something different from globalization. Globalization may be viewed as the object of globalism which is defined as the ‘discourse in which the very idea of globalization is articulated, disseminated, justified, debated, in short, constituted as an object of reflection and analysis’ (Isin Wood, 1999, p. 94). Globalism denotes the increase and spread of education by means of globalization as the foreign experience has become really important for those who have the desire to study. However, Papastephanou (2005) says much about educational frames and ethical dimensions which are considered within globalization. Taking a closer look at globalization and its impact on â€Å"unity and plurality, social and international justice, and emancipatory enrichment of humanity and protection of natural life† (Papastephanou, 2005, p. 535), the author of the article refers to the following categories which are going to be analyzed in detail, â€Å"nation-state and territoriality†, â€Å"diversity and homogeneity†, â€Å"identity and rootlessness† and â€Å"equality and life options† (Papastephanou, 2005). Analysis of the Philosophical Perspectives Advocated or Otherwise Discussed in the Article The nation-state and territoria lity, according to the discussed article, impacts human understanding of the educational processes via a number of issues. First of all, the author of the article refers to the tribal instinct of the citizens which raises the competition.Advertising Looking for report on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More Thus, the learning and educational processes are based on the national and territory assumptions only when it deals about career competitiveness (Papastephanou, 2005). The notions of diversity and homogeneity are closely connected wit multiculturalism. Searle, Rorty, and Taylor (in Nicholson, 1998) have managed to prove that multiculturalism impacts educational process positively. These scholars state that multiculturalism should be considered as the new way of thinking on the basis of the old methods of teaching. They are sure that â€Å"A multicultural curriculum works very well in fulfilling the traditio nal goals of education in philosophy. It can assist the teacher as Socratic †midwife† and †gadfly† in delivering students of their narrow and uncritical opinions and awakening them to a world of intellectual diversity† (Nicholson, 1998, p. 6). Identity and rootlessness may also be considered as the essential impact in the learning diversity as the increate of the national and international relationship encourages the educational process. Nevertheless, the ideas of equality and life options can be considered as the positive impact on the educational processes and the philosophy of education as seeing the national and international conditions in comparison, people want to learn more. Thus, the opportunities are appreciated. Summary of Implications for a Specific Educational Setting Thus, â€Å"nation-state and territoriality†, â€Å"diversity and homogeneity†, â€Å"identity and rootlessness† and â€Å"equality and life options† (Papastephanou, 2005) as the central ideas of globalization, the object of globalism, and multiculturalism should be considered as the basis for educational purposes. Teachers are to reconsider the goals they set applying to the modern view of the philosophy of education. Applying to the modern view a person should be considered individually within the global aspects. The changes which occur in the world and the tendency to the globalization impact educational processes positively, teachers are just to meet those changes. Conclusions and Recommendations Therefore, it may be concluded that globalizations, globalism and multiculturalism has impacted the situation positively. The educational process based on the principles of globalization and multiculturalism allow teachers reconsider the principles of teaching and make those meet the necessity of the modern society. To make sure that the new philosophy of education is met and teachers are able to restructure their plans, they are t o consider different perspectives on education used buy the international professionals. The ability to apply different means and methods of education in the multicultural society is important as the processes of globalization dictate their own rules.Advertising We will write a custom report sample on The Role of Globalization in Education and Knowledge specifically for you for only $16.05 $11/page Learn More Reference List Isin, E. F. Wood, P. K. (1999). Citizenship Identity. London: Sage. Nicholson, C. J. (1998). Three views of philosophy and multiculturalism: Searle, Rorty, and Taylor. Encyclopaedia of Philosophy of Education. Web. Papastephanou, M. (2005). Globalisation, Globalism and Cosmopolitanism as an Educational Ideal. Educational Philosophy Theory, 37(4), 533-551.

Linguistic and Metaphorical Synesthesia

Linguistic and Metaphorical Synesthesia Definition In semantics,  cognitive linguistics, and literary studies, synesthesia is  a metaphorical process by which one sense modality is described or characterized in terms of another, such as a bright sound or a quiet color. Adjective: synesthetic or synaesthetic. Also known as linguistic synesthesia and metaphorical synesthesia. This literary and linguistic sense of the term is derived from the neurological  phenomenon of synesthesia, which has been described as any abnormal extra sensation, often occurring across sense modality boundaries (Oxford Handbook of Synesthesia, 2013). As Kevin Dann says in Bright Colors Falsely Seen (1998), Synaesthetic perception, which is forever inventing the world anew, militates against conventionalism. EtymologyFrom the Greek, perceive together Examples and Observations An expression such as warm color is a classic example of a synesthetic expression. It involves the mapping from the tactile sense referred to by the adjective warm onto the visual referred to by the noun color. On the other hand, warm breeze is not a synesthetic expression, because both warm and breeze refer to the tactile sense, and there is no sensory mismatch in this expression as one sees in warm color.(Yoshikata Shibuya et al., Understanding Synesthetic Expressions: Vision and Olfaction With the PhysiologicalPsychological Model. Speaking of Colors and Odors, ed. by Martina Plà ¼macher and Peter Holz. John Benjamins, 2007)I am hearing the shape of the rainTake the shape of the tent  . . ..(James Dickey, opening lines of The Mountain Tent)Nabokovs Colored Alphabet[T]he color sensation seems to be produced by the very act of my orally forming a given letter while I imagine its outline. The long a of the English alphabet . . . has for me the tint of weathered wood, but a French a   evokes polished ebony. This black group [of letters] also includes hard g (vulcanized rubber) and r  (a sooty rag being ripped). Oatmeal n, noodle-limp l, and the ivory-backed hand mirror of an o,  take care of the whites. . . . Passing on to the blue group there is  steely x, thundercloud z, and huckleberry h. Since a subtle interaction exists between sound and shape, I see q as browner than k, while s is not the light blue of c, but a curious mixture of azure and mother pearl. . . .My wife has this gift of seeing letters in color, too, but her colors are completely different.(Vladimir Nabokov, Speak Memory: An Autobiography Revisited, 1966) I see a sound. KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK. It looks like KKKKKKKKKKKKKKKKKKKKKKKKKKKKK. It looks like gravity ripping. It looks like the jets on a spaceship.I catch the sound and it takes me into the cold.(Emily Raboteau, The Professors Daughter. Henry Holt, 2005)James Joyces Use of SynesthesiaStephen stared at nothing in particular. He could hear, of course, all kinds of words  changing colour like those crabs  about Ringsend in the morning burrowing quickly into all colours of different sorts of the same sand where they had a home somewhere beneath or seemed to.(James Joyce,  Ulysses, 1922)Dylan Thomass Use of  SynesthesiaI hear the bouncing hillsGrow larked and greener at berry brownFall and the dew larks singTaller this thunderclap spring, and howMore spanned with angles rideThe mansouled fiery islands! Oh,Holier then their eyes,And my shining men no more aloneAs I sail out to die.(Dylan Thomas, final verse of Poem on His Birthday)Clear Sounding and Loud ColorsMeaning may be transferred from one sensory faculty to another (synesthesia), as when we apply clear, with principal reference to sight, to hearing, as in clear-sounding. Loud is transferred from hearing to sight when we speak of loud colors. Sweet, with primary reference to taste, may be extended to hearing (sweet music), smell (The rose smells sweet), and to all senses at once (a sweet person). Sharp may be transferred from feeling to taste, and so may smooth. Warm may shift its usual reference from feeling to sight, as in warm colors, and along with cold may refer in a general way to all senses, as in a warm (cold) welcome.(John Algeo and Thomas Pyles, The Origins and Development of the English Language, 5th ed. Thompson, 2005) Synesthetic Metaphors- Many of the metaphors we use every day are synesthetic, describing one sensory experience with vocabulary that belongs to another. Silence is sweet, facial expressions are sour. Sexually attractive people are hot; sexually unattractive people leave us cold. A salesmans patter is smooth; a day at the office is rough. Sneezes are bright; coughs are dark. Along with pattern recognition, synesthesia may be one of the neurological building blocks of metaphor.(James Geary, I Is an Other: The Secret Life of Metaphor and How It Shapes the Way We See. HarperCollins, 2011)- Synesthetic metaphors are very common. For instance, colors are subdivided into warm and cold colors or provided with acoustic and tactile qualities, such as in the following expressions: loud red, soft blue, heavy dark green, etc.(Martina Plà ¼macher, Color Perception, Color Description, and Metaphor.  Speaking of Colors and Odors. John Benjamins, 2007)

Research project Essay Example | Topics and Well Written Essays - 750 words - 1

Research project - Essay Example The projected net income before bonuses for the year is $17.2 million. The preliminary net income before bonuses for the first quarter is $3.7 million. According to (FASB 11) inaccurate recognition of bonuses result into inaccuracies within financial statements and hence it is important to make appropriate recording of bonuses as well as well as taxes associated with the same. Treatment of accounting transactions often requires careful consideration of the implications of the same both technically and at ethical levels. Reliable sources often emphasize the importance of accruing bonuses whenever it is expected that the company’s financial/operational performance will at least be equivalent to the set performance levels to warrant issuance of bonuses (Kimball 12). The accrual decision requires considerable judgment of the performance of the entire period which encompasses many future months during which one thing or another may impede achievement of the bonus plan objectives. A number of alternatives have been proposed for accrual of bonuses. These include: Non-accrual of expense until a reasonable probability of achieving the bonus is present Accrual of a smaller expense early in a given performance period to reflect high performance failure risk and accrue a larger expense in future when success probability is extremely high It is not advisable that one accrues significant bonus expense in an instance where probability of awarding the bonus is extremely low (Stickney 80). Such accruals provide a false expense which might be reversed later when the performance period comes to an end. A sample bonus accrual expense for the case presented could be as follows,    Debit Credit Bonus expense 185,000      Ã‚  Ã‚  Ã‚   Accrued bonus liability    185,000 Where payment for the accrued bonus is made later, the journal entry eliminates accrued bonus liability whilst recognizing any arising payroll tax liabilities which are associated with the accrued bonus. A entry for this could be as follows,    Debit Credit Accrued bonus liability 185,000   Ã‚  Ã‚  Ã‚   Cash    xxx Taxes    xxx As a matter of fact, when a percentage bonus is issued at the end of every quarter, it is important to recognize a portion of the bonus at the end of each month’s closing financial statements. For instance, the 5% bonus at each quarter’s end, an accrual of 5% of total salary expense is recorded at the end of every month’s cycle closure (FASB 54). A debit is posted to employee bonuses account for total accrual amount and credit is made to bonus accrual account. In the case discussed in the report, the bonus payment is pegged to the projected net income before bonuses of $17.2 million. However, going by the earnings for the current quarter, there is no high likelihood of attaining the projected income before payment of bonuses and hence its non-accrual is recommended until such time that the probability of attaining the projected i ncome before bonus is achieved. In general, the best way to treat the bonus expense is to handle it as an accrued expense or rather an expense incurred but not yet paid. This is consideration of the fact that whilst the bonus is anticipated, changes in the financial results of the company can prevent the company from incurring this expense at the end of the financial period. Incurrence of this expense is pegged on a condition which must be achieved for it to be affected.