Site Loader

However, Hoxby, Murarka, & Kang (2009) found that some policies of charter schools reforms had associations with better effects on achievement including a longer school year, more time devoted to English each day, a small rewards and small penalty discipline policy, teacher pay based somewhat on performance, and a mission statement that emphasizes academic performance. More than twenty years from 1980 to 2011, the Sweden studies reported the effects of the decentralization of authority and decision making over school budgets from central policy makers to the local municipalities and local principals, teachers and students in 35 schools. The Sweden students form these schools obtained in PISA maths and science scores fell by 48% and 42% respectively in that country (Blossing & Ekholm, 2008; Wilby, 2011). In the same direction, the meta-analysis led by Caldwell (2007, p. 30) in Australia and four international studies concluded that school-based management will deliver no impact on learning unless purposeful links are made at the student and classroom level. Some studies suggest the mixed method (qualitative and quantitative) and ethical consideration in evaluation process. Blossing & Ekholm, (2008) shown the qualitative indirect impact of this reform in Swedish companies about the significant education providers by operators of free schools. The 23 state funded free schools are positioning itself to enter the UK market and take advantage of the opportunities of the emergence of free schools.

Post Author: admin

However, under IFRS, Bessrawl Corporation had the option to report inventory on its December 31, 2011 balance sheet at lower of cost of $250,000 and net realizable value of $190,000. Since the net realizable value is lower than the cost, the company would have reported $190,000 on its balance sheet for December 31, 2011 and a loss of $60,000 on its income statement for the same period. Thus, under IFRS, Bessrawl Corporation income would be $10,000 larger than reporting under U. S. GAAP, stockholder equity will also be $10,000 larger under IFRS than under U. S. GAAP. 2). Building: – Under U. S. GAAP, Bessrawl Corporation reported depreciation expense of $100,000 each on 2010 and 2011 financial statements. Depreciation expense = ($2,750,000 – $250,000)/25 yrs = $100,000/yr. Under IFRS revaluation model, the depreciation expense on the building was $100,000 in 2010 and the carrying value was $2,650,000 beginning 2011. The building was then revalued to $3,250,000, at the beginning of 2011 resulting in revaluation surplus of $600,000. The depreciation expense for 2011 would be ($3,250,000 – $250,000)/24 yrs = $125,000.

Post Author: admin


I'm Erica!

Would you like to get a custom essay? How about receiving a customized one?

Check it out