Lesson Plan Survey Data and Graphing

Students will use a survey to collect and then represent data in a picture graph(link) and a bar graph(link). Class: 3rd grade Duration: 45 minutes each on two class days Materials notebook paperpencil If working with students who need some visual assistance, you may wish to use actual graph paper rather than notebook paper. Key Vocabulary: survey, bar graph, picture graph, horizontal, vertical Objectives: Students will use a survey to collect data. Students will choose their scale and create a picture graph and bar graph to represent their data. Standards Met: 3.MD.3. Draw a scaled picture graph and a scaled bar graph to represent a data set with several categories. Lesson Introduction: Open up a discussion with the class about favorites. What is your favorite ice cream flavor? Topping? Syrup? What is your favorite fruit? Your favorite vegetable? Your favorite school subject? Book? In most third grade classrooms, this is a sure-fire way to get kids excited and sharing their opinions. If doing a survey and graphing for the first time, it might be helpful to choose one of these favorites and do a quick survey of your students so that you have data to a model in the steps below. Step-by-Step Procedure Students design a survey. Give your survey participants no more than 5 choices to pick from. Make predictions about the survey results.Conduct the survey. There are many things that you can do to set your students up for success here. A free-for-all survey will result in poor results and a headache for the teacher! My suggestion would be to set expectations early in the lesson and also model the correct behavior for your students.Total the results of the survey. Prepare for the next part of the lesson by having students find the range of responses - the category with the least number of people who selected that item as their favorite, and the category with the most.Set up the graph. Have students draw their horizontal axis and then the vertical axis. Ask students to write their categories (fruit choices, pizza toppings, etc.) below the horizontal axis. Make sure these categories are well-spaced so that their graph will be easily read.Now is the time to talk to students about the numb ers that will go on the vertical axis. If they surveyed 20 people, they will either need to number from 1-20 or create hash marks for every two people, for every five people, etc. Model this thought process with a graph of your own so that students can make this decision.Have students complete their picture graph first. Brainstorm with students what pictures could represent their data. If they have surveyed others about ice cream flavors, they can draw one ice cream cone to represent one person (or two people, or five people, depending on what scale they have chosen in Step 4.). If surveying people about their favorite fruits, they could choose an apple to represent the number of people choosing apples, a banana for those who chose bananas, etc.When the picture graph is finished, students will have an easier time constructing their bar graph. They have already designed their scale and know how far up the vertical axis each category should go. All they need to do now is draw the bars for each category. Homework/Assessment: Over the course of the next week, have students ask friends, family, neighbors (remembering safety issues here) to respond to their initial survey. Adding this data in with the classroom data, have them create an additional bar and picture graph. Evaluation: After students have added their family and friends data to their initial survey data, use the results of the completed survey and their final graphs to evaluate their understanding of the lesson objectives. Some students may merely struggle with creating an appropriate scale for their vertical axis, and these students could be placed in a small group for some practice in this skill. Others may have trouble with representing their data in both types of graphs. If a considerable number of students fall into this category, plan to reteach this lesson in a few weeks. Students love surveying others, and this is an excellent way to review and practice their graphing skills.

The Distribution Of Annual Net Income Scaled By The Market...

The distribution of annual net income scaled by the market value at the beginning of the year (Burgstahler and Dichev, 1997). Notice the obvious shift of observations from just under expected levels of income to just over expected levels, showing evidence of earnings management. Dechow et al. (2000) focus on firms with positive earnings and firms with zero forecast error to evaluate whether firms manipulate accruals and special items to beat the zero earnings benchmark. However, the result fails to establish a significant difference between the level of discretionary accruals and working capital accruals in firms that achieve the target and those that fall short. The earning distribution method is based on the assumption that the target†¦show more content†¦Roychowdhury (2006) derived normal levels of cash flow from operations, discretionary expenses and production costs; then tested the effect of sales manipulation, discretionary expenditures and overproduction on the abnormal of the previous three variables. His research found that directors use the various RM activities to manipulate earnings, however it is unclear just how much can be attributed to the purpose of meeting expectations, and how much is to simply control expenses during times of difficulty. Grahama, Harvey and Rajgopalc (2004) interviewed over 400 executives, revealing that executives assign a high level of priority in meeting target earnings as it builds credibility with the market and multiplies the positive effect, confirming previous research. The executives also believed failing to meet the targets would result in a severe market reaction and that directors sacrifice economic value to avoid these effects, avoiding a potentially larger economic loss. This can also be said of achieving or beating expectations, where the potential economic gain from the multiplied positive market effect can easily outweigh the economic sacrifice. Equipped with these justifications, over 80% of those surveyed admitted they were willing to sacrifice economic value and use RM to meet expectations. Moreover, the executives acknowledged that RM is more widespread and favoured to the manipulation of accounting methods,Show MoreRelatedDoes Fair Value Accounting for Non-Financial Assets17711 Words   |  71 PagesDoes Fair Value Accounting for Non-Financial Assets Pass the Market Test? Hans B. Christensen and Valeri V. Nikolaevï€ ª The University of Chicago Booth School of Business 5807 South Woodlawn Avenue Chicago, IL 60637 Abstract: The choice between fair value and historical cost accounting is the subject of longstanding controversy among accounting academics and regulators. Nevertheless, the market based evidence on this subject is very limited. We study the choice of fair value versus historical Read MoreStarbucks Financial Statement Analysis13473 Words   |  54 Pageswhich the capital markets impound quarterly earnings information into share prices, showing that the post-earnings-announcement-drift results of Bernard and Thomas (1989) extend to recent data. E INTRODUCTION arnings (or more precisely, accounting net income) represents the “bottom-line” accounting measure of firm performance. A firmÂ’s earnings number is an accrual accounting measure of the firmÂ’s profit or loss from business activities and events during a quarter or annual period. A firmÂ’sRead Morecfa LEVEL ONE7514 Words   |  31 Pages27 19–32 Quantitative Methods 21 33–44 Economics 18 45–68 Financial Statement Analysis 36 69–78 Corporate Finance 15 79–90 Equity Investments 18 91–96 Derivative Investments 9 97–108 Fixed Income Investments 18 109–114 Alternative Investments 9 115–120 Portfolio Management 9 Total: 180 Questions 1 through 18 relate to Ethical and Professional Standards 1. Carlos Cruz, CFA, is one of two founders of an equityRead MoreEssay about Kmart Corporate Strategy3173 Words   |  13 Pagesniches began to emerge offering larger, more specialized stores, Kmart hit a major hurdle. The successful management strategies it had developed early on were now outdated and in major need of being renovated to coincide with changing market place and customer values. As Kmart attempted to revolutionize its image and infrastructure, stores such as Target and Wal-Mart took over as the leaders in the discount retailer arena. As Kmarts image began to sink along with its customer satisfaction, salesRead MoreThe Usefulness of Accounting Estimates for Predicting Cash Flows and Earnings19729 Words   |  79 PagesUniversity of Illinois at Urbana-Champaign, University of Texas at Dallas, Washington University in St. Louis, the joint Columbia–NYU Seminar, the 16th Financial Economics and Accounting Conference, the 2006 AAA FARS Midyear Meeting, and the 2008 AAA Annual Meeting. 1 ABSTRACT Estimates and projections are embedded in most financial statement items. These estimates potentially improve the relevance of financial information by providing managers the means to convey to investors forward-lookingRead MoreCorporate Finance - Concept Questions12247 Words   |  49 Pages ( How is value created? ( List three reasons why value creation is difficult. Value creation is difficult because it is not easy to observe cash flows directly. The reasons are: a. Cash flows are sometimes difficult to identify. b. The timing of cash flows is difficult to determine. c. Cash flows are uncertain and therefore risky. 1.2 ( What is a contingent claim? A contingent claim is a claim whose payoffs are dependent on the value of the firm atRead MoreBonias Company6114 Words   |  25 PagesTrade Fair in Bologna (Italy). He then registered Bonia as a brand name in 1977. 1978 was the year that Bonia entered into the Malaysian market and by 1980, Bonia became a market leader in Singapore and Malaysia due to their aggressive advertising and promotion exercises. The first boutique was opened in Singapore in 1981 and subsequently in Malaysia in 1988. By 1990, Bonia managed to penetrate the market in Indonesia, Hong Kong, Brunei and Taiwan and actively participated in International LeatherRead MoreBaidu Valuation at IPO9089 Words   |  37 Pageson the NASDAQ Stock Market (Ticker Symbol: BIDU) on August 5, 2005. (See Exhibits 1 and 2 for a listing of Baidu’s private funding sources and pre-IPO share allocations.) The initial public offering (IPO) turned out to be one of the highest-profile debuts since the Internet bubble burst in 2000. The stock price jumped 354 percent on the first day of trading and closed at $122.54, valuing the company at about $3.96 billion based on 32.3 million shares outstanding. While the market showed strong enthusiasmRe ad MoreKrispy Kreme Case Analysis Essay5571 Words   |  23 Pagesstrategies are still considered by Krispy Kreme to be â€Å"Brand Elements† as reported in current, annual financial reports. By keeping control of the recipe and the doughnut-making process, they also maintained product standards and reduced, while not completely eliminating, the competition through the uniqueness of their product. In fact, attempts to change the recipe, or even the look of the shops, in later years met with negative reactions from customers and the company quickly returned to the originalRead MoreKrispy Kreme Case Analysis5576 Words   |  23 Pagesstrategies are still considered by Krispy Kreme to be â€Å"Brand Elements† as reported in current, annual financial reports. By keeping control of the recipe and the doughnut-making process, they also maintained product standards and reduced, while not completely eliminating, the competition through the uniqueness of their product. In fa ct, attempts to change the recipe, or even the look of the shops, in later years met with negative reactions from customers and the company quickly returned to the original

Relations Between Blacks and Whites Free Essays

string(65) " of openness of a country influences its economy in myriad ways\." Japan’s economy can be traced back to World War II. After this period, many structural changes helped transform the Japanese economy. This was necessary because Japan had undergone through war that saw its economy near collapse. We will write a custom essay sample on Relations Between Blacks and Whites or any similar topic only for you Order Now These changes in policies were through interaction with America, international market, and social mobilization (Ohno, 2006). At the time of war, there was a rapid growth in Japan’s economy. This period saw a rise of manufacturing industries due to materials necessity for the war. Such industries included the automobile industry. Once the war was over, most of the technologies and companies were converted to peaceful economic development (Ohno, 2006). This also saw expansion of private companies. There was also a desire to catch up with the west; new technology and management. The changing US policies were an instrumental success of Japan’s economy. This is because Japan was given permission to export to the US and at the same time protecting its domestic market (Ohno, 2006). The venture into export economy also leaped enormously from international marker of low tariffs; low prices of oil and materials needed for industrial expansion (Ohno, 2006). Another significant trend to the expansion of the economy was the welfare society in Japan instead of the welfare state. This helped Japan to direct most of its resources that would have been spent on welfare to industrial expansion (Ohno, 2006). After the 1950s, Japan’s government engaged in massive financing of the economy. This was through collaboration between the state and private sector. This revamped the economy and the gross national product expanded more than 10 percent annual with limited downturns (Ohno, 2006). There was also development of export economy; investment in technology. The export economy has remained, until now, where over 70 percent of manufactured goods are exported (Ohno, 2006). The other factor that helped was the provision of loans for business by the private banks and removal of monopoly in various sectors of the economy. Additionally, there was an increasing role of trade unions, part time workers, and small companies. There was a mutual understanding between industries and workers. Most of the workers on the short-term basis worked hard to get long-term employment. This helped in post war Japan takeoff in terms of economics (Ohno, 2006). The transition from 1970 to 1980 saw Japan catch up with the other industrial economies of the world. However, this trend was not to remain due to unchanging policies. There was a lack of modern investment opportunities and poor management (Sakisaka Gaimusho, 2007). This led to business firms, real estate and financial institutions falling prey to speculation. This finally led to the ‘bubble’ economy (Ohno, 2006). The effects were to be felt in the 1990s. Japan continues to struggle to get out of these effects until now. This will only be possible through sweeping reforms. This paper seeks to focus on Japan’s economy. Japanese Geography, Language, and Population Japan is a country of East Asia. It is made up of thousands of islands. However, there are crucial islands. They include Honshu, Hokkaido, Kyushu, and Shiloku; these are the largest of those islands. Japan’s neighbors are Korea, Russia, and China. It has a size equal to Germany or California (Japan Guide, 2013). The language of most of the population is Japanese. However, there has been infiltration of foreign languages. The population is estimated to be 125 million (Japan Guide, 2013). In this estimate, two million are foreign residents. Most of the foreigners are the Korean. Japan is also vulnerable to earthquakes and volcanoes. This is because this country is mostly mountainous. Japan also has variations in climate, due to different islands that make up the country. Economy Japan’s economy ranks high in the world. In fact, Japan ranks second among the most developed nations. Japan GDP has been on the rise since 2004 (Trading Economics, 2012). However, there was a little stagnation in 2005 and 2006. Moreover, there was a reduction in GDP during 2007 to 2008. This was due to the challenges that faced the economy during this time. The annual growth rate of Japan has averaged 2. 1 percent for the last three decades (Trading Economics, 2012). The economy of Japan is majorly dominated by technological advancement. This has enabled Japan to enhance any materials received from other countries. This is because Japan is not endowed with minerals and other forms of raw materials. Most of Japan GDP is dominated by services (Trading Economics, 2012). These se rvices include wholesale and retail, as well as the real estate. The other driving force of the economy is the manufacturing sector. This accounts for nearly 22 percent of the GDP (Trading Economics, 2012). Moreover, constructions industry contributes heavily to the growth of the economy. This accounts for over 5 percent of the country GDP (Trading Economics, 2012). The rate of growth is expected to increase because of changing fiscal policies. Japan has been struggling with inflation for a long time. However, inflation is expected to slow down. For example, the central bank has introduced an inflation target of 2 percent (Einhorn, 2013). Various initiatives have been taken to curb inflation are already in place. The current one has been buying Yen to issue bonds. This will help by weakening the Yen and reviving inflation rate. However, Japan trade deficits have declined significantly. It stands at 362. 4 billion yen that is half of what was reported at the beginning of the year (Einhorn, 2013). However, in Japan there has been an increased in the number of unemployed individuals. For example, in March the unemployment rate was 4. 10 percent as compared to the onset of the year when it stood at 4. 3 (Trading Economics, 2012). For the last six decades, unemployment rate in Japan has averaged 2. 68 percent. However, it was at its highest level in July of 2009 at 5. 60 percent (Trading Economics, 2012). Japanese Openness, Currency, Current Exchange Rate, Primary Exports, Imports, Current Account Balance, Major Trading Partners, and Agreements The rate of openness of a country influences its economy in myriad ways. You read "Relations Between Blacks and Whites" in category "Papers" There is a role of importance in this trend to economic growth. The openness is reflected in terms of international knowledge streams and international movement of people, resources, and technology (Research Institute of Economy, Trade and Industry, 2011). Openness can also lead to failure of some key sector of the economy. This is due to unemployment and failure to compete by some companies on a global scale. Japan is poor as compared to other country of its caliber in terms of openness. This is evident in terms of comparison of countries export and imports of good and services compared to GDP (Research Institute of Economy, Trade and Industry, 2011). The country also shows less inward investment. However, in Japan there exists a higher exposure to international competition. For example, over 50 percent of Japanese automobile makers occur outside Japan (Research Institute of Economy, Trade and Industry, 2011). However, an exception occurs in the food, beverage, and tobacco sector. The sectors that deal with agriculture are cautioned by the government international competition. In Japan, there is also exposure to international trade. In fact, Japan intra-industry business comprises half of all trade (Research Institute of Economy, Trade and Industry, 2011). In addition, Japan appears as one of the country hard to make use of foreign labor. The Japanese currency is yen. The US dollar to Japanese yen exchange rate currently is at 99. 25. Japan has largely focused on export due to its processing nature. Japan receives raw materials from different countries and then adds value before exporting. The main export of Japan includes transportation equipments, motor vehicles, electrical machinery, and chemicals (Economy and Trade Fact Sheet, n. d. ). Most of Japan’s imports are raw materials. They include oil, foodstuff, and wood (Economy and Trade Fact Sheet, n. d. ). The import/export stability has helped Japan have a significant trade partners. These partners include United States, China, Germany, Indonesia, South Korea, and the United Arab Emirates (Economy Watch, 2010). The country has also been the main export market for over ten trading nations worldwide (Economy Watch, 2010). The financial crisis of 2008 affected the international trade of the country. The export volume declined to $516. 3 in 2009 as compared to over 700 billion the previous year (Economy Watch, 2010). In 2010, the total value of export was over 750 billion US dollars (Economy Watch, 2010). Japan is also a member of world commerce and trade agreements. Currently, Japan is a member of many international organizations. They include APEC, WTO, OECD, the G-8, and the G-20 (Economy Watch, 2010). Japan is also advancing towards Economic Partnership Agreement instead of Free Trade Agreements. Japanese Trade Policy and Trade Barriers in Various Periods Japan’s trade policies and barriers have changed depending on the status of the economy in different periods of its history. These policies have changed depending on the status of the economy. In 19th century, the country was committed to industrializing as well as carrying out military expansion. Consequently, the government promoted imports of the manufactured and capital goods that were not available in Japan (Sato, 1999). On the other hand, in order to promote export, the government introduced policies that would ensure there was an improvement in quality, production, and standardization of potential or existing exports (Rapp, 1978). Another policy was the introduction of export quality checks. This took place after the end of World War II. There was screening of firms export technology imports and quality control were controlled and enhanced in the country (Rapp, 1978). There was also institutionalization of export cartel; to reduce competition that could be detrimental to individual firms and economy (Rapp, 1978). This was prominent during the 1950s and 1960s. The government have supported research and development in computers to make Japanese producers competitive worldwide. There was lowering on tariffs on raw materials. This increased the effective protection to value added and promoted manufacturing (Rapp, 1978). When the value of yen decreased in the 1930, some companies like Ford were forced to close. There was also checking on the import of assembled motor vehicles. Further policies were implemented after the war. These policies included quotas on import taking account of key raw materials such as coal (Sato, 1999). There were also protective tariffs on manufacturers and raw materials were outsourced toll free. In order to secure foreign exchange, the government regulated the import and amount paid on the required technology (Rapp, 1978). The government also encouraged exports through exceptional tax and credit incentives. Successes and Challenges Faced By Japan in International Trade A country involvement in international trade has its advantages and challenges. The liberal international economic order was beneficial to Japan. This was due to reduction of barrier. Japan exploited this growth and contributed to revenue growth and rising living standards in the country (Noland, 2000). There was a revival of key infrastructure through these programs. However, the country continues to face challenges in international trade. One of the challenges is economic domination by the United States. Secondly, there is growing suspicion from other Asian countries on activities of Japan. The political system in the country is also a challenge to this trade. There is also a replacement of Japan trading activities by emerging economy in East Asia such as China (Cooper, 2013). Trade and Investment Liberalization Should Be Pursued By Japan In Order To Achieve Economic Growth Japan currently is experiencing economic stagnation. This can only be rescued by trade liberalization. The first thing the country should do is to open its domestic market to foreign companies. This will help in areas such as agricultural revival. The other action should be Internationalization of science and innovation. This will help in submission of external earning, enhance the local currency, and will lead to improved direct investment. There should also be openness to labor; highly skilled foreign workers. This will help in improving materials for export, improved trade, and earnings. Conclusion It is clear that Japan’s economics has gone through a period of transformation. Especially before the 21st century. Initially, Japan experienced increased economic growth. However, at the end of the 20th century, Japan experienced an economic downturn. Currently, Japan is on the road to recovery through sweeping reforms it has been undertaking. There has been various policies and tariffs. In addition, there has also been increased revenue through adding value to manufactured goods. This has also helped Japan to be one of the main export/import partners in the world. Japan has benefited from global trade. On the other hand, the international trade has affected Japan. How to cite Relations Between Blacks and Whites, Papers