Advanced Management Accounting Essay Example | Topics and Well Written Essays - 2000 words - 1

Advanced Management Accounting - Essay Example Therefore, a company should consider the various forms of costing techniques for the purposes of controlling costs and making some important managerial decisions. The generally-used forms of costing techniques include absorption costing, marginal costing, activity based costing, throughput accounting, target costing and environmental accounting. Absorption costing is a technique of product costing that usually includes an appropriate share of a company’s total overheads in the total cost of a product, which are usually taken to entail an amount of overheads that reflects the effort and time that has been used in producing the product (Garrison, Noreen & Brewer, 2003). In arriving at the costs of the product using absorption costing an organization has to go through a three step-process involving allocation, apportionment and overhead absorption. The first step is allocation that entails a process where cost unit or cost center are identified and then those costs that are associated with each cost center are charged accordingly. Overheads clearly identifiable with costs centers are allocated to these cost centers but costs which cannot which cannot be identifiable to cost centers are allocated to general overhead cost centers. For example the cost of a warehouse security guard will be charged to the warehouse cost center but the heating and lighting costs would be charged to general overhead cost center. Under overhead apportionment an organization will start by sharing out of overheads within the general overhead cost centers between other cost centers using a fair basis of apportionment. After this stage of overhead apportionment, those costs that have been allocated to service cost centers are then apportioned to production cost centers including those that are directly allocated and the apportioned costs. Finally, absorption costing ends with absorbing those overheads that have been allocated and apportioned to production centers into the product cost

Problems of New Age Essay Example for Free

Problems of New Age Essay 1) Depressed high school student committing suicide due to stress A final year MBBS student in All India Institute of Medical Sciences (AIIMS), Bal Mukund Bharti, allegedly committed suicide in his hostel room on 3 Mar 2010 evening. He was apparently depressed over failing in a paper on community medicine. Asian American women ages 15 to 24 lead in the highest suicide rate amongst all ethnic groups, according to the Department of Health and Human Services. The Growing Rate of Depression, Suicide Among Asian American Students) 2) Youth Activist from USA Advocates for Youth champions efforts to help young people make informed and responsible decisions about their reproductive and sexual health 3) Sex Slave Approximately 35,000 individuals live as sex slaves in Thailand today. Sold or lured to big cities, these girls (and sometimes boys) are forced under the threat of violence and with no freedom to leave the brothel to provide sex for any and all paying customers. Sex tourism in Thailand is a growing industry, perpetuating the demand for sex slaves. 4) Child Marriage Forced marriage is a cultural practice in Afghanistan * Marriages are used to settle debts or to strengthen family status through social alliances * Poor families consider a daughter as an economic burden who must be married quickly to reduce the financial strain. Education is critical to achieving equality for girls * Yet, girls continue to have limited access to school due to restricted movement, cultural barriers, shortages of female teachers and poor facilities, especially in rural areas. * In July 2009, UNICEF established Girls Resource Forums in 20 schools cross the West of Afghanistan, where 2,000 girls and 100 female teachers come together to play, learn, and discuss issues important to their lives. The aim is to strengthen the girls self confidence and inter-personal skills, by making them talk about themselves, listen to each other and help their peers to make decisions or cope with a situation. 5) Addiction to internet gaming * Lee Seung Seop, Korea. * On August 3, 2005, he achieved global notoriety when he visited a nearby Internet cafe and proceeded to play World of Warcraft and StarCraft for almost fifty onsecutive hours. Ultimately exhaustion and dehydration induced heart failure and he went into cardiac arrest. He died shortly thereafter at a local hospital. * the parents of a three-month old daughter were so obsessed with an online role- playing game that they neglected their little one until she starved to death. * The parents, both Jobless, played the game † called Prius online † for 12 hours a day at a PC bang only returning once a day to feed powdered milk to their daughter 6) Family Problems

History Of Gender Inequality In Movies Film Studies Essay

History Of Gender Inequality In Movies Film Studies Essay The classic Hitchcockian woman remains a staple image of glamorous femininity within Western culture a depiction of femininity which has survived various waves of feminism, Betty Friedans condemnation of The Feminine Mystique (1963) and Naomi Wolfs revelation of The Beauty Myth (1991). Despite these attempts to eradicate such depictions of constructed womanhood, the Hitchcock blonde seems to remain forever in vogue, consistently seeing a resurgence within visual media, both in the cinema and within fashion editorials and advertising. The fact remains that this version of Woman remains steadfast within the culture conscious, upheld as the pinnacle of class, elegance and demure femininity. The dominating and controlling powers of the existing patriarchal culture system has created, promoted and perpetuated the idea of this previously discussed idyllic femininity. Despite the suggested modern progressions in gender equality, inevitably, it must be understood that this version of passive femininity is glamorised simply as it promotes a more manageable version of woman for masculinity. It seems ludicrous; however, that passive femininity is so thoroughly promoted within modern visual culture, openly focusing upon aesthetics which characterise the Hitchcock Blonde, while seemingly choosing to forgo the consideration of what these iconic representations actually communicate. There is a consistent re-emergence of this sort of glamorisation within fashion and advertising (Fig. 1 4), serving only as a constant re-communication of its desirability, seemingly ignoring the fact that this also glamorises the kind of ideology expressed in these films as well as the style. In essen ce, these images of woman, promoted in contemporary times, seems extremely regressive, as all they can inevitably communicate is an era of woman that is constantly depicted as dominated by man while plagued by the feminine mystique, ultimately demoralised and trapped within their domesticity. A time when, as Friedan discusses, women were defined only in sexual relation to men mans wife, sex object, mother, housewife and never as persons defining themselves by their own actions in society. In the twenty first century, however, there exists a general consensus that this kind of gender inequality is a thing of the past, truly a problem for a long forgotten era. Yet, the reality remains that while progress has certainly been made towards a more positive outlook for femininity under patriarchy, progress has been severely overestimated by the media, allowing the facade of equality and demonstrative exhibitions of gender equality in the work place to permit this belief in substantial developments. For example, while women may now have a more substantial position within the workforce, the fact remains that behind the headline figures of near equality of participation, there remain major differences in the employment conditions and pay of women and men, ultimately highlighting the remnants of this deep seated belief in a gender hierarchy, of passivity and dominance. While there may exist this facade of equality, seemingly functioning in order to placate society, the ideology which creates this unequal environment remains in action. This lack of evident progression within media representation seems to highlight what many third wave feminists or post feminism movements have expressed that this lack of significant results is the cause for a decrease in the optimism and idealism which seemed to characterise the feminist movements of the 1970s. Far from seeing this as perhaps position for the current state of feminism, it could be argued to, instead, be a positive progression. Judith Stacey, interviewing the second-wave feminists and their daughters, found that this new generation of feminism did not want to continue the trend of anger and political protests. An opinion which seems to be the current assessment, as the observations of Alice Rossi, through her studies of the feminist movement over the past hundred years, reveals the desire to see a ch ange in how feminist values are acted out. This seems to suggest that movement towards a more post feminist approach to equality, combined with a more postmodern approach to media representations seems to be the way in which progression can be made. A dramatic reorganisation of a representational system would certainly be both too radical and inconceivable, but adhering to more postmodern ideas surrounding complicity would perhaps provide more progressive results. Linda Hutcheon, literary theorist and postmodernist, believes that the combination of both complicity with dominant representational strategies and critique is what characteristically defines a work as postmodern. Essentially suggesting that the process of working within the cinema system, utilising the existing codes and conventions which have been responsible for publicising and perpetuating this image of passive femininity, yet producing work which suggests the possibility for a re-evaluation of the ruling ideology. The use of a more postmodern approach to progression is certainly more appealing, reinforced by the ways in which Hutcheon discusses how: contemporary artists engage with the systems of the media and the market with strategies of subversive complicity, by which she means the ability to operate within dominate codes of representation while at the same time questioning them. Considering this in the context of a more progressive cinema system, postmodernism would function by utilising the position as an insider, operating many usual codes and conventions, yet ultimately working to de-toxify existing cultural conventions, the givens that go without saying' within narrative, mainstream cinema. Presenting the possibility of providing the feminist cause with a way in which to resist or alter oppressive ideologies from within the system which has been responsible for creating them.  While not all postmodern work may utilise this process of subversion through complicity, there is certainly an argument for its use in the cause of progressing equality within cinema narratives for women. Perhaps the best example of such subversion within cinema lays with the work of director David Lynch. Fittingly, his Hitchcockian influence is obvious with his obvious addressal of of film noir aesthetics as well as with his implimation of HITCHOCKIAN THEMES SUCH AS VOEYIRSM, PSYCHOLOGY HIS INTENTIONS ARE OBVIOUSLT ALWAYS TO SUBVERT THE DOMINANT ORDER OF CINEMA   While he may not specifically have such aims, the work of Lynch can be argued to showcase a possible development towards a more agreeable cinematic depictions or messages which differ from the dominant order. While Lynch may adhere to many typical conventions of cinema (often passive women, voyeurism, dominance, violence etc) women are not alone in their degradation within Lynchs narratives. Postmodernism? while not all postmodern work may utilise this theory or complicity in order to create change, there is certainly an argument for the success of such an approach. Such an approach seems useful for the cause of feminism, allowing cinema, to not be utterly deconstructed and reconstructed, but instead, merely subverted. Perhaps one of the most notable examples of this kind of subversion is the work of David Lynch. His work complies to the general rules of cinema, presenting Typical cinematic depictions? Women and men? Narrative? But at the same time, causing spectators to witness a narrative which subverts what mainstream cinema has caused them to expect. Considering this idea of postmodernism within cinema, the discussion of director David Lynch is extremely useful. Primarily considered a surrealist and significantly influenced by Hitchcockian film noir motifs and visual styles, Lynchs narratives adhere to many cinematic conventions, yet subverts the usual message which audiences have come to expect through constant exposure to mainstream cinema. There, for instance, exists a notable lack of the blot which characterises Hitchcocks work, as Lynch instead practices what Zizek refers to a as extraneation: the decomposition of reality in such a way as to expose the fantasy and real elements that constitute it. Essentially, lynch utlisies cinemas abibilty for creating fantasies and entertainment, yet seems to utilise it in a way which creates an unnerving effect. This extraneation presenting fiction, while causing us to consider the reality that formed it. However, it is precisely in this way, Zizek argues, that Lynch achieves what he calls the ridiculous sublime. On the one hand we have the flimsy, absurd symbolic; and next to it we find the real, abominable Thing. In a way quite different from Hitchcock, yet with a certain kinship with him, Lynch has exposed the mechanism of sublimation without altogether dispensing with it. Against the ideology of psychologically convincing characters, Zizek favors Lynchs extraneation of the characters, the effects of which are strangely de-realized or de-psychologised persons. There is a method to Lynchs madness, so to speak. The psychological unity of the characters disintegrates into a spiritual transubstantiation of common cliches, as Zizek calls it here, and into outbursts of the brutal Real, with reality and its fantasmatic supplement acting side by side, as though existing on the same surface. Ultimately, Zizeks reading of Lynch, and by extension Lynchs fim itself, is profoundly political. Their common method is the opposite of obscurantism or pastiche of arcane topics. Both in their own way provide proof that our à ®Ã¢â€š ¬Ã†â€™fantasies support our sense of reality, and that this is in turn a defence against the Real. Together with their sublime thought, both Lynch and Zizek are profoundly entertaining through their ridiculous art.Pg.6 Firstly, Zizeks observation that extraneation in Lynchs work has a magic redemptive quality is ecvhoed in Jungs theory of consciousness and unconscious: Only in an interplay of consciousness and the unconscious can the unconscious prove its value, and perhaps even show a way to overcome the melancholy of the void. If the unconscious, once in action, is left to itself, there is a risk that its contents will become overpowering or will manifest their negative, destructive side (Jaffe. Pg.297) This interplay can be directly observed in the style of all three films, especially where the distinction between dreamlike but real images and dreams as fantasy images are blurred. Pg22 We Live Inside a Dream: The Function and Origins of Dreams in David Lynchs Blue Velvet, Twin Peaks: Fire Walk with Me and Lost Highway

Trust Preferred Securities :: Stocks Economics TPS Essays

Trust Preferred Securities Trust Preferred Securities are cumulative preferred stock issued by a business trust that is wholly owned by a bank holding company (BHC) to increase the company’s capital. When originally created in 1993, this security could be classified as debt or equity, as needed, by the issuing company. However, in 2003, the Financial Accounting Standards Board issued Statement No. 150 to standardize classification of Trust Preferred Securities (TPS). A Trust Subsidiary would issue mandatorily redeemable, non-voting preferred stock to 3rd party investors. The Trust subsidiary would then â€Å"loan† the proceeds from the sale of the stock to the Parent BHC with the debt having the same terms as the TPS. Finally, when the Parent BHC made â€Å"interest payments† on the debt to the Trust Subsidiary, the latter used the â€Å"interest income† to make the dividend payments on the securities. For tax purposes, the Parent BHC would classify the proceeds from the issuance of the stock as debt. Remember that the proceeds of the stock issuance had been passed on to the Parent BHC as a â€Å"loan.† This allowed the Parent BHC to take an â€Å"interest† expense tax deduction on the â€Å"interest† paid to the trust. The trust, however, would not get taxed on the â€Å"interest† income it received from the parent company because the trust had been established as a pass-through entity. That means the â€Å"interest† income passed through the trust untaxed and, instead, would get taxed at the security holders’ level. At the same time, for financial reporting purposes, the Parent BHC would classify the same proceeds from the sale of the TPS as capital. The problem with treating the securities as capital in financial reports was that, because the securities were mandatorily redeemable, the company had an unconditional obligation to, at some point, pay out the principal and quarterly dividends at a specified rate. Thus, classifying what met all the characteristics of debt as capital made the company’s financial statements extremely misleading.

Confucianism, Legalism, and Daoism Essay

Confucianism, Legalism, and Daoism are the three main philosophies of the Chinese people. They have been the most influential and widely taught philosophies of the Chinese for many centuries. This essay will reveal the history of each philosophy’s origin, and will reveal the main characteristics of each respected area. Confucianism began as the thoughts and ideas of a man named Confucius who lived at around 500 B.C. It is interesting to note this was around the same time Buddha was supposedly alive. Confucian was not a prophet, and had little to say about gods, death, or the afterlife. He developed instead three concepts of living that formed the basis of his philosophy. First, every person should accept an assigned role in society and perform the duties of that role. Second, the government should be virtuous. Finally, only well-educated and extremely virtuous officials should be appointed to run the government. According to legend, Confucius worked as a minister in his native province of Shandong. It is said that in a less than a year, almost all crime was gone. However, after this it is said nearby emperors became jealous and forced him to retire. For the rest of his years he educated people on the ways of his teaching and stirred thought into the minds of many. Daoism was thought to be founded by a man named Laozi that lived around 500 B.C. Daoism can be defined by its root word Dao meaning â€Å"Way of Nature†. Laozi viewed Dao as the indescribable force that governed the universe and nature. Laozi believed that people should not strive for riches or power, but rather should try to bring themselves into harmony with Dao by being peacefully quieted, thoughtful, and humble. Unlike Confucius, Laozi shunned politics and advised people not to get involved in public affairs. Daoism mainly influenced artists and peasants because artists were encouraged by Dao and began expressing themselves in a better manner. Peasants began to believe in the philosophy because it dealt with nature and its natural forces. Confucianism and Daoism simply filled in what the other lacked in certain areas. Legalism, another form of philosophy, also concerned itself with politics. The teachings, however, differed greatly then that of Confucianism. Legalists believed in power, not virtue, and in harsh forms pf punishment. Legalists viewed people as selfish and untrustworthy. It was believed that threatening people was the only way to achieve peace and prosperity in society. The emperor Shi Huangdi of the Qin Dynasty followed the Legalist method. The Qin Dynasty became powerful but was short-lived mainly because of its cruel punishment and laws. It was believed that the yin and yang was not balanced enough during this time. Overall, I think all three of these philosophies are well developed and each has their good and bad. For this reason, many people understandably combined more than one of the three philosophies in an attempt to even out their lifestyle. All three are worthy philosophies and each deserves a certain amount of respect. I believe that because of the great principles each is built on, and the flexibility within each sector, the three philosophies will live in for a very long time and will be passed on from generation to generation forever.

Primary education Essay

Education in its general sense is a form of learning in which the knowledge, skills, and habits of a group of people are transferred from one generation to the next through teaching, training, or research. Education frequently takes place under the guidance of others, but may also be autodidactic. Any experience that has a formative effect on the way one thinks, feels, or acts may be considered educational. A right to education has been recognized by some governments. At the global level, Article 13 of the United Nations’ 1966 International Covenant on Economic, Social and Cultural Rights. Etymology Etymologically, the word â€Å"education† is derived from the Latin educatio from educo which is related to the homonym educo from e- and †duco . Type of education Education can take place in formal or informal educational settings. Formal education Systems of schooling involve institutionalized teaching and learning in relation to a curriculum, which itself is established according to a predetermined purpose of the schools in the system. Schools systems are sometimes also based on religions, giving them different curricula. Curriculum. In formal education, a curriculum is the set of courses and their content offered at a school or university. As an idea, curriculum stems from the Latin word for race course, referring to the course of deeds and experiences through which children grow to become mature adults. A curriculum is prescriptive, and is based on a more general syllabus which merely specifies what topics must be understood and to what level to achieve a particular grade or standard. An academic discipline is a branch of knowledge which is formally taught, either at the university–or via some other such method. Each discipline usually has several sub-disciplines or branches, and distinguishing lines are often both arbitrary and ambiguous. Examples of broad areas of academic disciplines include the natural sciences, mathematics, computer science, social sciences, humanities and applied sciences. Educational institutions may incorporate fine arts as part of K-12 grade curricula or within majors at colleges and universities as electives. The various types of fine arts are music, dance, and theater. Preschools The term preschool refers to a school for children who are not old enough to attend kindergarten. It is a nursery school. Preschool education is important because it can give a child the edge in a competitive world and education climate. While children who do not receive the fundamentals during their preschool years will be taught the alphabet, counting, shapes and colors and designs when they begin their formal education they will be behind the children who already possess that knowledge. The true purpose behind kindergarten is â€Å"to provide a child-centered, preschool curriculum for three to seven year old children that aimed at unfolding the child’s physical, intellectual, and moral nature with balanced emphasis on each of them. † This period of education is very important in the formative years of the child. Teachers with special skills and training are needed at this time to nurture the children to develop their potentials. Primary schools Primary education consists of the first 5–7 years of formal, structured education. In general, primary education consists of six or eight years of schooling starting at the age of five or six, although this varies between, and sometimes within, countries. Globally, around 89% of primary-age children are enrolled in primary education, and this proportion is rising. Under the Education For All programs driven by UNESCO, most countries have committed to achieving universal enrollment in primary education by 2015, and in many countries, it is compulsory for children to receive primary education. The division between primary and secondary education is somewhat arbitrary, but it generally occurs at about eleven or twelve years of age. Some education systems have separate middle schools, with the transition to the final stage of secondary education taking place at around the age of fourteen. Schools that provide primary education, are mostly referred to as primary schools. Primary schools in these countries are often subdivided into infant schools and junior school. In India, compulsory education spans over twelve years, out of which children receive elementary education for 8 years. Elementary schooling consists of five years of primary schooling and 3 years of upper primary schooling. Various states in the republic of India provide 12 years of compulsory school education based on national curriculum framework designed by the National Council of Educational Research and Training. Secondary schools In most contemporary educational systems of the world, secondary education comprises the formal education that occurs during adolescence. It is characterized by transition from the typically compulsory, comprehensive primary education for minors, to the optional, selective tertiary, â€Å"post-secondary†, or â€Å"higher† education for adults. Depending on the system, schools for this period, or a part of it, may be called secondary or high schools, gymnasiums, lyceums, middle schools, colleges, or vocational schools. The exact meaning of any of these terms varies from one system to another. The exact boundary between primary and secondary education also varies from country to country and even within them, but is generally around the seventh to the tenth year of schooling. Secondary education occurs mainly during the teenage years. In the United States, Canada and Australia primary and secondary education together are sometimes referred to as K-12 education, and in New Zealand Year 1–13 is used. The purpose of secondary education can be to give common knowledge, to prepare for higher education or to train directly in a profession. The emergence of secondary education in the United States did not happen until 1910, caused by the rise in big businesses and technological advances in factories, that required skilled workers. In order to meet this new job demand, high schools were created, with a curriculum focused on practical job skills that would better prepare students for white collar or skilled blue collar work. This proved to be beneficial for both employers and employees, for the improvement in human capital caused employees to become more efficient, which lowered costs for the employer, and skilled employees received a higher wage than employees with just primary educational attainment. In Europe, grammar schools or academies date from as early as the 16th century, in the form of public schools, fee-paying schools, or charitable educational foundations, which themselves have an even longer history. Alternative Alternative education, also known as non-traditional education or educational alternative, is a broad term that may be used to refer to all forms of education outside of traditional education . This may include not only forms of education designed for students with special needs, but also forms of education designed for a general audience and employing alternative educational philosophies and methods. Alternatives of the latter type are often the result of education reform and are rooted in various philosophies that are commonly fundamentally different from those of traditional compulsory education. While some have strong political, scholarly, or philosophical orientations, others are more informal associations of teachers and students dissatisfied with certain aspects of traditional education. These alternatives, which include charter schools, alternative schools, independent schools, homeschooling and autodidacticism vary, but often emphasize the value of small class size, close relationships between students and teachers, and a sense of community. Alternative education may also allow for independent learning and engaging class activities. Special. In the past, those who were disabled were often not eligible for public education. Children with disabilities were often educated by physicians or special tutors. These early physicians set the foundation for special education today. They focused on individualized instruction and functional skills. Special education was only provided to people with severe disabilities in its early years, but more recently it has been opened to anyone who has experienced difficulty learning. Vocational Vocational education is a form of education focused on direct and practical training for a specific trade or craft. Vocational education may come in the form of an apprenticeship or internship as well as institutions teaching courses such as carpentry, agriculture, engineering, medicine, architecture and the arts. Informal education Autodidacticism Autodidacticism is self-directed learning that is related to but different from informal learning. In a sense, autodidacticism is â€Å"learning on your own† or â€Å"by yourself†, and an autodidact is a self-teacher. Autodidacticism is a contemplative, absorbing process. Some autodidacts spend a great deal of time reviewing the resources of libraries and educational websites. One may become an autodidact at nearly any point in one’s life. While some may have been informed in a conventional manner in a particular field, they may choose to inform themselves in other, often unrelated areas. Notable autodidacts include Abraham Lincoln, Srinivasa Ramanujan, Michael Faraday, Charles Darwin, Thomas Alva Edison, Tadao Ando, George Bernard Shaw, Frank Zappa,and Leonardo da Vinci . Indigenous Indigenous education refers to the inclusion of indigenous knowledge, models, methods and content within formal and non-formal educational systems. Often in a post-colonial context, the growing recognition and use of indigenous education methods can be a response to the erosion and loss of indigenous knowledge and language through the processes of colonialism. Furthermore, it can enable indigenous communities to â€Å"reclaim and revalue their languages and cultures, and in so doing, improve the educational success of indigenous students. † Education through recreation The concept of education through recreation was first applied to childhood development in the 19th century. In the early 20th century, the concept was broadened to include young adults but the emphasis was on physical activities. L. P. Jacks, also an early proponent of lifelong learning, described education through recreation: â€Å"A master in the art of living draws no sharp distinction between his work and his play, his labour and his leisure, his mind and his body, his education and his recreation. He hardly knows which is which. He simply pursues his vision of excellence through whatever he is doing and leaves others to determine whether he is working or playing. To himself he always seems to be doing both. Enough for him that he does it well. † Education through recreation is the opportunity to learn in a seamless fashion through all of life’s activities. The concept has been revived by the University of Western Ontario to teach anatomy to medical students. Open education is fast growing to become the dominant form of education, for many reasons such as its efficiency and results compared to traditional methods. Cost of education has been an issue throughout history, and a major political issue in most countries today. Open education is generally significantly cheaper than traditional campus based learning and in many cases even free. Many large university institutions are now starting to offer free or almost free full courses such as Harvard, MIT and Berkeley teaming up to form edX Other universities offering open education are Stanford, Princeton, Duke, Johns Hopkins, Edinburgh, U. Penn, U. Michigan, U. Virginia, U. Washington, Caltech. It has been called the biggest change in the way we learn since the printing press. Many people despite favorable studies on effectiveness may still desire to choose traditional campus education for social and cultural reasons. The conventional merit system degree is currently not as common in open education as it is in campus universities. Although some open universities do already offer conventional degrees such as the Open University in the United Kingdom. Currently many of the major open education sources offer their own form of certificate. Due to the popularity of open education these new kind of academic certificates are gaining more respect and equal â€Å"academic value† to traditional degrees. Many open universities are working to have the ability to offer students standardized testing and traditional degrees and credentials. There has been a culture forming around distance learning for people who are looking to enjoy the shared social aspects that many people value in traditional on campus education that is not often directly offered from open education. Examples of this are people in open education forming study groups, meetups and movements such as UnCollege. Liberal arts colleges A liberal arts institution can be defined as a â€Å"college or university curriculum aimed at imparting broad general knowledge and developing general intellectual capacities, in contrast to a professional, vocational, or technical curriculum. † Although what is known today as the liberal arts college began in Europe, the term is more commonly associated with Universities in the United States. Community colleges A nonresidential junior college offering courses to people living in a particular area. Learning modalities There has been much interest in learning modalities and styles over the last two decades. The most commonly employed learning modalities are: Visual: learning based on observation and seeing what is being learned. Auditory: learning based on listening to instructions/information. Kinesthetic: learning based on movement, e. g. hands-on work and engaging in activities. Other commonly-employed modalities include musical, interpersonal, verbal, logical, and intrapersonal. Dunn and Dunn focused on identifying relevant stimuli that may influence learning and manipulating the school environment, at about the same time as Joseph Renzulli recommended varying teaching strategies. Howard Gardner identified a wide range of modalities in his Multiple Intelligences theories. The Myers-Briggs Type Indicator and Keirsey Temperament Sorter, based on the works of Jung, focus on understanding how people’s personality affects the way they interact personally, and how this affects the way individuals respond to each other within the learning environment. The work of David Kolb and Anthony Gregorc’s Type Delineator follows a similar but more simplified approach. Some theories propose that all individuals benefit from a variety of learning modalities, while others suggest that individuals may have preferred learning styles, learning more easily through visual or kinesthetic experiences. A consequence of the latter theory is that effective teaching should present a variety of teaching methods which cover all three learning modalities so that different students have equal opportunities to learn in a way that is effective for them. Guy Claxton has questioned the extent that learning styles such as VAK are helpful, particularly as they can have a tendency to label children and therefore restrict learning. Recent research has argued â€Å"there is no adequate evidence base to justify incorporating learning styles assessments into general educational practice. † Instruction Instruction is the facilitation of another’s learning. Instructors in primary and secondary institutions are often called teachers, and they direct the education of students and might draw on many subjects like reading, writing, mathematics, science and history. Instructors in post-secondary institutions might be called teachers, instructors, or professors, depending on the type of institution; and they primarily teach only their specific discipline.