Discipline and Improve Students Behaviour in Classroom...

The problem of how best to discipline and improve students’ behaviour in classroom is of permanent interest. This review is oriented to searching different methodologies concerning students’ behaviour in classrooms, teachers’ discipline strategies and behavioural management. Different points of view and different examples for appropriate behaviour have been discussed referring to the topic. The sources reviewed present different solutions. This paper examines also the classroom environment and its relation to successful behaviour implementation. The first paragraphs give different definitions conversant with behaviour and discipline according to the authors’ view. The continuation of the literature review is presented by different†¦show more content†¦They claim that confidence is one of the most important characteristic that influence teachers’ effectiveness in classroom management. Giallo and Little (2003, 22) based on the previous statem ent of Evans Tribble accept that less confident teachers seem more vulnerable to stressful classrooms. They maintain the theory that the classroom stress is a reason for giving up a teacher’s career. In school the stress can be overcome through involving of drastic measures concerning managing a good discipline. One of the most popular strategy for solving behaviour problems is punishment. By reason of the popularity of the subject in the field of education, many experts have written articles and books as well as given lectures on discipline and punishment. Anne Catey based on Dreikur’s words considers that there is no need of using punishment in class. Based on Catey’s words kids need to have a chance they can share their ideas in the class (1). This is the best way to â€Å"smooth, productive functioning in schools† (Charles, C.M, 1999). Anne Catey from Cumberland High School gets an interview from several teachers in Illinois district about their discipline practices. She accepts the suggestion given by Lawrence as mentioning that, â€Å"very effective technique is a brief conference, either in the hallway or after class, with the misbehaving student† (Punishment, 1). Anne Catey has her own techniques for classroom management. She disagreesShow MoreRelatedBeha viour Management Essay1653 Words   |  7 PagesThis essay will compare and contrast two theories of behaviour management by Carl Rogers and BF Skinner and argue ways in which one of these theories could be implemented for a particular context and practice. Roger’s theory is based on a humanistic approach, while Skinner’s theory takes a behaviourist approach; each theory has both benefits and shortcomings. Their views form opposite ends of the learning spectrum. These theories will be examined as their respective works address the underlying issueRead MoreAdhd, A Common Neurobehavioral Condition1474 Words   |  6 Pagescommonly abbreviated to ADHD is a common neurobehavioral condition that affects 5 to 8 percent of school aged children. Students with ADHD can be hyperactive or easily distracted most of the time, even when they are trying to concentrate. People who are diagnosed with having ADHD have a hard time organising things, listening to instructions, rememberi ng details, and controlling their behaviour (Donatelle, 2009). Children who are diagnosed with ADHD have been shown to have slight differences in brain functionRead MoreReflection On Learning How To Create Safe And Supportive1059 Words   |  5 PagesSupportive Classroom Natasa Milunovic American College of Education â€Æ' Several different topics were covered in Creating Safe and Supportive Classroom course. There were few topics that stood out for me such as: Positive Behavior Support System (PBSS), classroom management and discipline, and the importance of teaching social-emotional skills. The most important elements of each topic will be discussed in this paper. Classroom discipline and behaviour management in an individual classroom can be greatlyRead MoreMy Professional Practice Setting1451 Words   |  6 Pagesprofessional practice setting, during the previous OFSTED inspection dated 2013 was deemed â€Å"GOOD† for the behaviour and safety of pupils (appendix 1). During Physical Education lessons I interact with single gender groups across the whole school. Through my interactions with pupils I would consider that pupils come from a good social and moral background, with a high percentage of these students being Muslim. Being Muslin and worshiping at Mosque they are required to be respectful and behave in anRead MoreAdvantages Of Evaluation Of Learning Process959 Words   |  4 Pagesnew ways to improve on it. PERSONAL CONTEXT Evaluation is a part of everything we do which means its an integral part of any program. In every program, data is collected in an on-going basis and the data collected is used continuously to improve the program. In an educational program it is used to assess the level of knowledge and understanding of the student in her class during the period of study. SOCIAL CONTEXT Evaluation deals on the natural activities and processes students do both in theRead MoreSkills And Professional Education Requirements1025 Words   |  5 Pagesof my teaching areas, and be expert enough to be able to explain and teach them. As a former student, I recognise that I should training the techniques of teaching in order to advance my skills, however, if I get diverse and a lot of experience, it does not really matter because there are continuously new techniques developments, new ideas and new technologies out there for me to use and pick up to improve my future teaching. To guarantee I can find alternate pedagogies, I have to stay to involveRead MoreManaging Behaviours in the Learning Environment1570 Words   |  7 PagesUnit 9 – Managing behaviours in the learning environment 1. Identify a range of behaviours that you have encountered when delivering learning in different learning situations. Provide an analysis of the impact of those behaviours on others and yourself, with particular reference to the impact of learning. Making reference to relevant reading, review factors which may influence the behaviours that you have identified. I could argue that some Trainees don’t realise or know they are behaving inappropriatelyRead MoreConducive Classroom1580 Words   |  7 PagesBackground of the Study Student achievement has always been considered the ultimate objective in the classroom, and rightly so.   It would make sense then to seek guidance from teachers who have had great success with their students.  Students are unable to learn in a haphazard environment, thus students will not be able to achieve their full potential.  Students simply cannot learn to the best of their ability in a chaotic environment.  Classroom management is an integral part of student achievement even beingRead MoreFeeling Proud to Wear School Uniforms Essay1015 Words   |  5 PagesStudents Should Wear Mandated School Uniforms A uniform is a standard set of clothes that is worn by a group of people. These people may be members of an organization or a group of people having the same ideas. There are thousands of kinds of uniform in the world. Police officers, firefighters, doctors, lawyers, security guards, and even McDonald’s workers wear uniforms when they are on duty. School uniforms are a controversial discussion among schools today. Many schools have already adopted aRead MoreEssay tipe questions1735 Words   |  7 Pages1.1) The factors making education provision in post-modern societies an extremely and complex specialised task. In post-modern societies multi-culture has an impact, because there are various languages that are spoken. That isn’t the only factors it is various religions and different ethnic groups, with their own culture heritage contribution. Learners are unique in various phases of their development with changing needs. They are also different according to aptitudes and interest. Besides all that

A Passage to India Analysis Free Essays

The reflection of fear and hope problem in is a book published in 1924 by E. M Forster which portrays the colonized India under the rule of Britain and further explores the problem whether it’s possible that friendship can be established regardless of the separation of religions and social status. The question deals with the emotion of fear and hope and also the roles they play in the novel. We will write a custom essay sample on A Passage to India Analysis or any similar topic only for you Order Now Both of the two emotions here not merely refer to the feelings but also, they reflect the different personal characters and the problems concerned with the social status and cultural background. In this book, fear and hope are conveyed in ways of the expression of the setting and opening passage, detailed description and symbolism. This essay is going to talk about the application and representation of fear and hope, also their roles of deepening the theme of the book.. In , the opening passage of each chapter lays the foundation for the emotion. Fear and hope are played up via the description of colors and outer environment. Chapter one is very beginning and in consideration of the fact that the readers have no knowledge about text itself, the narrator applies the methods of setting off to let the basic emotion stand out. In the sentences: â€Å"There are no bathing steps on the river front, as the Ganges happens not to be holy here†, â€Å"In the bazaars there is no painting and scarcely any carving. †, the narrator depicted a whole image and background which is dull, hopeless and without much indication of living. At the very beginning the narrator mentions about â€Å"the Marabar Caves† about which â€Å"nothing† can be said exactly doesn’t exist. This kind of ironic way opens up the discussion and to some extent indicates the hopelessness. The very first setting of the whole background brings reader to fearful situation but raises the reader the expectancy for the plots to go on and find â€Å"hope†. The following paragraphs connect the feelings with specific parts of the components of settings. The setting of the city seems to be exposed fully and â€Å"nothing hideous†. And the expression of natural views seems to give people a gleam of hope but in another way, it foreshadows that there’s going to be storm on the peaceful and calm land. Going with the plots of the book, the opening passage of part two has the strongest emotionality and seems to be the climax in the setting. At first, the scene is switched to the past. And then a group of words to describe the environment are applied to stress the darkness. â€Å"abruptly, insanely, wildest† . The cave part of the paragraph creates the extreme and jumpy joy in nature which forms the contrast with the depression and hopeless deep down at the bottom of human beings. Darkness is often together with fear and scary. The description of cave which goes that â€Å"Even when they open towards the sun, very little light penetrates down the entrance tunnel into the circular chamber. † This is an innuendo of the mental situation of people that time, no matter Indian or British. Their hearts are like the chamber and their emotions are confined there. Little fresh air can come inside and this leads to the consequence of distorted human integrity which contains the deepest fear about the truth, the good and the beautiful. Obviously, the purest part of human nature faded and this is final situation of hopelessness. The narrator delineates the original image of the cave and its impression which correlates the later part of creating the intensive atmosphere when the narrative centre comes onto the stage. Part 3 is the denouement of the book.. It shows us the picture after howling wind and torrential rain. The song and the chord from Hinduism explain the peace created and the new hope brought out. In spite of the indirect indication, the detailed description is also exemplified on the main characters: Dr. Aziz, Mrs Moore, Miss Adela and a group of British Villains. Some typical examples are : the dialogue between Dr Aziz and Mr Callendar and Mrs Lesley about the tonga, Mrs Moore and Dr. aziz first dialogue, Ronny and his mother talk about Indians, the collector and Fielding’s argument and people’s comments after Miss Adela announces that all is her delusion. Throughout all these details, the narrator tries to use the external factor to express the characters of fear and hope. For example, Dr. Aziz’s talk is elusive and emotional, even though, he is really a straightforward person, these show the dodgery of him. Compared to the status of Mr Fielding and all those British ladies, Dr Aziz’s behavior and talk often run out of order and from the details given when he was about to leave for Marabar Cave, we can find clearly the silly and embarrassing comic effect deliberately created by him. He has shown a natural inferior status in front the British. Sometimes the stronger the evidence is given, thee more the fear is in the text. From the talk between Dr. Aziz and Mrs Callendar, Dr. Aziz’s tone is very assertive. Yet , we can easily find the leak in the later part of his talk that he is exactly very unsatisfied. Also, at the later part, there is a conversation between Mr fielding and the collector. The collecter in the real life is the person who can get hold of power. He uses a lot of words to emphasize his points, for instance: â€Å"excessively, the repetition of no and also the pause during his sentences. † The narrator doesn’t show all the fear and hope directly throughout the text, but he depicted thee details which are able to deflect the mentality of fear and hope. Even though, the characters are sometimes very mighty but we can feel the impotence and fear from the hypocritical exterior. From the situation at the court when everyone knows that Dr Aziz is not guilty, what we see is that everyone holds their words and goes with what the stupid collector says as if they are representing justice, regardless of what Mr fielding also says as a British. It seems to be in a very clear and obvious situation that The British they are stubborn and they hold stigma towards the India, but at the same time this shows a fear towards a totally unfamiliar nation, an unknown religion and a group of unknown people. At the very beginning of the story, there are dialogues between Ronny and his mother, Miss Quested and Mrs Moore. , the misgivings of Dr Aziz by Ronny that Dr Aziz is like the rest of the Indian men are expressed vividly by Ronny’s steadfast and impatient tone by which we can discover the fear of British. They try to convince themselves even when it comes to a ridiculous and unknown situation. The fear of Indian is so obvious by the description of funny and intemperate words and actions. In addition to these two ways, the narrator also uses the symbolism. The three chapters are arranged in the order of weather: â€Å"cool, cold and warm† This develops in the same way as the emotion goes in the text. In Chapter 2, symbolism is used in a implicit way. The echoes in Part 2 represent the feeling of fear. The sound which is described as â€Å"Boum† combined with darkness shows the fear and perplexity of both the British and the Indian. There are different types of fear and hope existing in the text. In the first two chapters, the fear about discrimination and culture difference is mentioned. For example, during the talk about polygamist, we can clearly find the fear inside Dr Aziz about discrimination and the fear about marriage from Adela. Also, the hope of starting a new relationship with Indians is shown from the images of Mrs Moore and Adela. In the last chapter, there shows the hope about the understanding of religion. And the song from Godbole reminds us of peace about religious belief, but by contrast, there is always a gap between Hinduism and Islam. The description of Dr Aziz and other characters become smooth and calm. In front the virtue, Dr Aziz is no longer the clown and in Part three, we can see clearly that Dr Aziz’s talk becomes unoppressively compared to the beginning and climax. The feeling of hope and fear is not expressed directly in the text but it’s still a very important clue throughout the whole book. The narrator firstly brings up the hope and then describes the fear which emphasizes the factor that it’s impossible that the relationship can be established beyond the gap. At the end of the book, it seems to give us a wonderful end but we can still find that there’s a gap between the two people: Dr. Aziz and Fielding who also represent two different cultures. The fuzzier the readers feel about the two feelings, the stronger the effects that are created. This convinces the readers and deepens the theme of the relationship. The narrator uses a very skillful method to express the fear and hope in the text and every character’s personality is depicted fully by the flow of emotion in the book. Also, the emotion exposed helps to develop the story and make the theme clear. The development of the emotion of main character organizes the causal chain of the whole story. Nonetheless, the ways to express and stress the fear and hope don’t change that much which somehow give readers a feeling of getting bored. Even though all the parts are closely related to the plots and theme and sometimes it can be seen that they help the narrator to attract readers attention, we can still find that the methods are not fresh and it becomes very hard to attract or to say continue the readers’ curiosity about the story. The narrator didn’t switch at the right time which causes the readers misunderstanding. By Yuefan A1 SL How to cite A Passage to India Analysis, Papers

A Case Study of Apple Company-Free-Samples-Myassignmenthelp.com

Question: Elucidate the challenges of accounting for multinational corporations. Answer: Introduction: With the expansion of business at international level, it becomes necessary for multinational organizations to adopt the accounting and tax system which not only facilitates multination business but also help in resolving the disputes. Generally, MNCs deal with the issues of ambiguous, inconsistent and ever-changing tax rules. MNCs required effective tax and accounting system because of the following reasons: Economic situations changed as per the country and the region, and there are number of organizations which are trying to recover from downturn from last few years and some organizations are entering into downturn. However, some organizations do not experienced weakness at all; in fact these organizations perform best in comparison of other companies. This happen because of the efficient and effective accounting systems adopted by the organization. Efficient system of accounting is also required by those companies which conduct their business operations in global markets, and because of their operations they increase the competition in the market. System is required to ensure that MNCs are meeting with the foreign tax regulations, and also at the national and local level. Dealing with the issues of budget deficits, it is necessary ensures effective and highlighted sense of tax system in the organization. Accounting system which is not effective and efficient can result in downturn of the organization (Francois, Palepu, and Barley, 2010). This paper discusses the accounting issues faced by multinational corporations, with the help of case study of Apple Inc. Structure of this includes, project objective, project scope, discussion. Lastly, paper is concluded with brief conclusion. Project objective: The main aim of this project is to understand the issues related to accounting faced by multinational organizations while conducting their business operations at global level. This project also states the accounting policies used by the companies for solving these issues. For understanding the concept of accounting issues in MNCs, we choose Apple Inc. Project scope: This project states the different accounting standards adopted by apple Inc. and issues faced by company while launching its products and handling the competition in the external market. This paper also states the accounting regulations and methods adopted by the organization to manage its internal environment. Literature Review: The main and most important function of accounting is to make records of all the transactions which are conducted by the organization, and process through which transaction is identified and qualified is known as bookkeeping. Bookkeeping is narrower in scope in comparison of accounting, and it includes only recording part. Apple Inc. and its wholly- owned subsidiaries engaged in designing and manufacturing of personal computers, communication devices such as mobile, and portable digital music and video players. Apple is also engaged in selling number of different softwares, services, peripherals, and networking solutions. Product of the company is sold out at global level through the online stores, retail stores, its direct sales force, and third party wholesalers, resellers, and value-added resellers. 2017 already imposes various challenges and issues for accountants, but it seems many things are still left such as issues related to regulations and scrutiny. This report also highlights the key accounting issues that might be affecting the practitioners and organizations, and some of these issues are stated below: Uncertain tax positions reporting- this term is commonly referred to as UTP, and accounting related to this term is clarified by FIN48 by recognizing the place of UTP in an enterprises financial statements. It stated that, MNCs must identify, measure, evaluate and disclose all the material uncertain tax positions for all the jurisdiction of tax that are federal, state, and foreign. It is very difficult for MNCs to identify, evaluate, measure, and report the uncertain tax positions because it includes analysis of new, existing, and changed tax positions. It is recommended to the MNCs that they must take into account all the tax jurisdictions and also ensure that all the positions which are filing as well as all non-filing positions must be evaluated on the basis of applicable tax laws. Information related to UTP must be reported and updated on quarterly basis with the filing of the 10Q and 10K. Additionally, financial tax reporting requirements states that taxpayers are also required to disclose UTPs with their annual tax return filing. For solving this issue, it is recommended to the companies which are engaged in international operations such as sales offices, distribution centers and foreign manufacturing facilities must access different FIN 48 UTP positions such as the existence of permanent establishments and requirements related to tax filing, audits of local tax authority and local tax statutes of limitations, Subpart F income and the use of foreign tax credits (Cliff Gunderson, 2011). In 2008, Apple Inc. adopts different new and innovative accounting principles for fulfilling the requirement of accounting for uncertain tax positions. In lieu of these two principles, tax positions in the company are evaluated in a two-step process. Firstly, company determines the whether it is possible that tax position sustained upon the examination. In other words, if tax position meets the recognized threshold then it determines the amount of benefit in financial statements. Tax position is considered as large amount of benefit which is greater than 50% of realized amount after the ultimate settlement. After adopting these new principles, cumulative effect of the company that is change in accounting principle ultimately result in increase of retained earnings of $11million. Historically, company classified interest and penalties and unrecognized tax benefits as current liabilities. Starting the process by adopting these new principles, company classified the non-current liabilities in the Consolidated Balance Sheets as gross interest and penalties and unrecognized tax benefits. It includes those gross interests and unrecognized tax benefits which are not expected by organization to receive within the period of one year. Total amount in terms of unrecognized tax benefits on the date of adoption is $475 million, and in case $209 million is recognized then it directly affects the effective tax rate of the company. In consolidated balance sheets, total gross unrecognized tax benefits of the company are considered as non-current liabilities of the company. In 2009, total amount of gross unrecognized tax benefits of the company was almost $971 million from which if $307 million would recognized then it directly affects the effective tax rate of the company (United States, Securities and Exchange Commission, 2010). In 2009, United States Court of Appeals for the Ninth Circuit provides its decision in case law Xilinx, Inc. v. Commissioner. In this case, Court held that it was necessary that company includes the stock-based compensation in some particular transfer pricing arrangements entered between a U.S. company and its offshore subsidiary. Organization influenced with the decision of this case, and ensures that its liability in terms of unrecognized tax benefits was increased almost by $86 million, and equity of the shareholder decreased almost by $78 million by the year ended 2009. After considering the above facts it can be said that policy of the company includes the interest and penalties in context of unrecognized tax benefits within the provisions of income taxes, and it did not change because organization adopted new accounting principles in lieu of uncertain tax positions in 2008. After the date of adoption of these new principles company had accrued $203 million as gross interest and penalties in relation to unrecognized tax benefits. During the period of 2009 and 2009 September, the amount of accrued gross interest and penalties was $291 million and $219 million, respectively. This amount was classified as non-current liabilities in the Consolidated Balance Sheets. During the period of 2009 and 2008, company recognized the interest expense in connection with tax matters of $64 million and $16 million, respectively. Apple Inc. is subject to taxation and also files income tax return in the U.S. federal jurisdiction and also in many state and foreign juri sdictions (Newsroom, 2010). Other issue faced by company is revenue recognition. Revenue is the most important aspect of financial statements and remains on the top of the financial statements. Revenue is not always compared between companies, and reported amount depends on the time when company recognizes the revenue as earned and not when revenue is received. Current challenges related to revue recognition for MNCs are stated below: Company can adopt new rules on a voluntary basis, and investors in market are looking for early adopters while also remaining vigilant of the shortfalls in the current rules. How company transits to the new rules will importantly impact the trend analysis and any quant-based models or systems. Revenue recognition rules traditionally have two areas of problem that are multi-year projects and multi-component transactions. Both the issues are defined below (Wilfox, 2010): Projects that stretch for multiple years- this can be understood through example, long term projects and investments have fixed or variable costs, multiple deadlines, receipts of uneven cash, and expenses payments. They can also provide a mixture of both goods and services, and these factors make it difficult to estimate the time when revenue should be recorded and in what amounts. Products and services with multiple deliverables- this can be understood through example, in case of technological companies multiple deliverables can be seen which provide the combination of hardware, software, consulting, servicing, support, upgrades and warranties,, and in some cases all factors in one. These products and services can be interdependent, and because of this it becomes difficult for companies to calculate the revenue they earn every quarter. However, stated descriptions only scratch the surface but one of the accounting guideline always stated that revenues must match the expenses. For this purpose, cost must be known and measurable. This usually results that cash payments recorded at different time from the time when revenue is earned (Rosen, 2015). In case of Apple Inc., revenue recognition is considered as most critical accounting policies. Like, majority of the business industry, Apple also used the technique of point-of-sale revenue recognition for sales of hardware, and this also includes the Macintosh and the iPod. This policy states that 100% selling price was considered as revenue by the company at that time when product was shipped to a customer. There are number of customers who directly purchase the products from apple store such as online store or from 170 physical Apple Stores. Other customers purchased the Apple products from resellers such as Amazon.com and Best Buy. Apple further consider, net sales includes revenue from the sale related to hardware, software, digital content and applications, peripherals, and service and support contracts. Company recognizes the revenue at the time when persuasive evidence of an arrangement exists, delivery has occurred, the sales price in this context is fixed or determinable, and collection is probable. Product is considered deliverable to the consumer at the time when product is shipped and title and risk of loss has been transferred on consumer.in case of produce sale of maximum companies, this criterion is met at the time when product is shipped. In case of online sales to individual, some sales to education customers in the U.S. and for other type of sales, company consider the recognition of revenue till the time when product is received by the consumer,, because in these cases company retains some degree of risk of loss related to these sales during transit. Company mainly recognize the revenue from the sales of hardware products such as Mac computers, iPhones, iPods and peripherals, and those software which is bundled with the hardware that is necessary for the functionality of the hardware and digital content in context of third party sold on the iTunes Store as per the general revenue recognition accounting guidance. Recognition of revenue by company as per the industry specific software accounting guidance for the sales transactions of following types: Stand-alone sales in context of software products. Sales of software upgrades Sale of software in accompany of hardware which are not necessary for the functionality of the hardware. In case of multi-element arrangements which actually includes the tangible products containing software essentials to the tangible products functionality and also some undelivered software elements which are related to the tangible products essential for software and the company allocates revenue to all deliverables which are actually based on relative selling prices. In some situations, new principles establish a particular hierarchy for the purpose of determining the selling price which is used to allocating the revenue to deliverables as follows: Vendor-specific objective evidence of fair value (VSOE). third-party evidence of selling price (TPE) and Best estimate of the selling price (ESP). Apple is singing a new song by adopting the new rules in context of revenue recognition, and this completely changes the way through which it reports its revenues (market watch, 2017). Apple changed its target date for the purpose of adopting its new revenue recognition standard into its second-quarter earnings filing with the Securities and Exchange Commission. Company stated in its annual report in last October that it starts reporting under the new revenue recognition standards starting with its first quarter of its 2018 fiscal year and later decided to switch back a year. Company further plans to adopt new revenue standards in its first quarter of 2019 by utilizing the full retrospective adoption method. Apple stated in May that changing just the year from its previous disclosure. In other words, company needs to restate its fiscal 2018 results for comparison, and could restate 2017 results as well, and have the numbers re-audited. Apple further stated that new revenue are not ex pected to have a material impact on the amount and timing of revenue recognized in its consolidated financial statements. Both the issues UTP and revenue recognition are most important issues of accounting and for solving thee issues and avoiding legal consequences company must ensure the efficient and effective accounting system. Conclusion: After considering the above facts, it can be said that Apple Inc. also faces various challenges while recording its transactions and while conducting accounting. Above stated issues in context of are uncertain tax positions and revenue recognitions. Both the issues are considered as important issues and required effective accounting system to resolve. In case of UTP, it is necessary that organizations identify, measure, evaluate and disclose all the material uncertain tax positions for all the jurisdiction of tax that are federal, state, and foreign. It is very difficult for MNCs to identify, evaluate, measure, and report the uncertain tax positions because it includes analysis of new, existing, and changed tax positions. On the other hand in case of revue recognition, Apple Inc. considered this as most critical accounting policies. Like, majority of the business industry, Apple also used the technique of point-of-sale revenue recognition for sales of hardware, and this also includes the Macintosh and the iPod. References: Cliffs Gunderson, (2011). Top 5 TAX Challenges And strategies for multinational Companies. Available at: https://www.forteintax.com/wp-content/uploads/international-taxation-trends-challenges.pdf. Accessed on 9th December 2017. Wilfox, J. (2010). Accounting change lifts Apple fiscal Q1 2010 results to over $15.6 billion. Available at: https://betanews.com/2010/01/25/accounting-change-lifts-apple-fiscal-q1-2010-results-to-over-15-6-billion/. Accessed on 9th December 2017. Francois, B. Palepu, K. and Barley, L. (2010). Accounting for the iPhone at Apple Inc.Harvard Business School Case 111-003. Market watch, (2017). Apple changes tune on new revenue-recognition rules. Available at: https://www.marketwatch.com/story/apple-changes-tune-on-new-revenue-recognition-rules-2017-07-31. Accessed on 9th December 2017. Rosen, M. (2015). Problems with Revenue Recognition. Available at: https://www.advisor.ca/investments/market-insights/problems-with-revenue-recognition-177385. Accessed on 9th December 2017. Newsroom, (2010). Apple Reports First Quarter Results. Available at: https://www.apple.com/newsroom/2010/01/25Apple-Reports-First-Quarter-Results/. Accessed on 9th December 2017. United States, Securities and Exchange Commission, (2010). Documents Incorporated By Reference. Available at: https://investor.apple.com/secfiling.cfm?filingid=1193125-10-238044. Accessed on 9th December 2017. Xilinx, Inc. v. Comm'r, 567 F.3d 482 (9th Cir. 2009).