Sales

$4,000,000

– Costs and expenses @ 90%

3,600,000

Earnings before interest & taxes

$   400,000

– Interest (.10*$1,000,000)

     100,000

Earnings before taxes

$   300,000

Taxes @ 40%

     120,000

Net income

$   180,000

                       Assets

Liabilities and Stockholders’ Equity

Current assets

$              0

Current liabilities

$             0

Fixed assets

2,000,000

Long-term debt @ 10%

1,000,000

Total assets

$2,000,000

Total liabilities

$1,000,000

Common stock equity

1,000,000

Total liabilities and stockholders’

    equity

$2,000,000

Taxable income over

Not over

Tax Rate

$                0

$       50,000

15%

         50,000

         75,000

25%

         75,000

       100,000

34%

       100,000

       335,000

39%

       335,000

  10,000,000

34%

  10,000,000

  15,000,000

35%

  15,000,000

  18,333,333

38%

  18,333,333

...............

35%

Original Source Material

Student Version

Educational researchers, policymakers, and practitioners agree that educational research is often divorced from the problems and issues of everyday practice--a split that creates a need for new research approaches that speak directly to problems of practice (National Research Council [NRC], 2002) and that lead to the development of "usable knowledge" (Lagemann, 2002). Design-based research (Brown, 1992; Collins, 1992) is an emerging paradigm for the study of learning in context through the systematic design and study of instructional strategies and tools. We argue that design-based research can help create and extend knowledge about developing, enacting, and sustaining innovative learning environments.

References:
DBRC (Design-Based Research Collective). (2003). Design-based research: An emerging paradigm for educational inquiry. Educational Researcher, 32(1), 5-8.

A decade later, researchers interested in studying learning in naturalistic settings (inspired by Brown's approach) began a concerted effort to define the standards and argue the legitimacy of this type of research through design. For example, the Design-Based Research Collective defined design-based research (DBR) as "an emerging paradigm for the study of learning in context, through the systematic design and study of instructional strategies and tools" (DBRC, 2003, p. 5).

References:
DBRC (Design-Based Research Collective). (2003). Design-based research: An emerging paradigm for educational inquiry. Educational Researcher, 32(1), 5-8.

Original Source Material

Student Version

Complex learning is the integration of knowledge, skills and attitudes; coordinating qualitatively different constituent skills; and often transferring what was learned in school or training to daily life and work. There are many examples of theoretical design models that have been developed to promote complex learning: cognitive apprenticeship, collaborative problem solving, constructivism and constructivist learning environments, learning by doing, multiple approaches to understanding , star legacy , as well as the subject of this contribution, the Four-Component Instructional Design model.

References:
van Merriënboer, J. J. G. & Kirschner, P. A. K. (2007). Ten steps to complex learning: A systematic approach to four-component instructional design. Lawrence Erlbaum Associates, Inc., Mahwah, NJ.

Van Merriënboer and Kirschner (2007) indicated that complex learning involves the learning of how to complete authentic tasks which require the use and integration of knowledge and skills from multiple domains. Complex learning tasks have no single correct method of completion but instead a range of methods that result in the completion of the task at varying degrees of appeal, efficiency, and effectiveness. They further state that complex learning involves "the integration of knowledge, skills and attitudes; coordinating qualitatively different constituent skills, and often transferring what was learned ... to daily life and work" (p. 4).

References:
van Merriënboer, J. J. G. & Kirschner, P. A. K. (2007). Ten steps to complex learning: A systematic approach to four-component instructional design. Lawrence Erlbaum Associates, Inc., Mahwah, NJ.

Original Source Material

Student Version

But what are reasonable outcomes of the influence of global processes on education?While the question of how global processes influence all aspects of education (and who controls these forces) is multidimensional and not completely testable, there appear to be some theories of globalization as it relates to education that can be empirically examined.

References:
Rutkowski, L., & Rutkowski, D. (2009). Trends in TIMSS responses over time: Evidence of global forces in education? Educational Research and Evaluation, 15(2), 137-152.

Rutkowski and Rutkowski (2009) ask "what are reasonable outcomes of the influence of global processes on education?" (p. 138). This question is not entirely testable and has multiple dimensions but theories of globalization's impact on education exist and provide means of empirical analysis.

References:
Rutkowski, L., & Rutkowski, D. (2009). Trends in TIMSS responses over time: Evidence of global forces in education? Educational Research and Evaluation, 15(2), 137-152.

Original Source Material

Student Version

But what are reasonable outcomes of the influence of global processes on education?While the question of how global processes influence all aspects of education (and who controls these forces) is multidimensional and not completely testable, there appear to be some theories of globalization as it relates to education that can be empirically examined.

References:
Rutkowski, L., & Rutkowski, D. (2009). Trends in TIMSS responses over time: Evidence of global forces in education? Educational Research and Evaluation, 15(2), 137-152.

The authors are not alone in asking “what are reasonable outcomes of the influence of global processes on education?” (p. 138). In fact, this same question provides the basis for the discussion that follows.

Original Source Material

Student Version

Learning from demonstrations is enhanced when learners actively engage in interaction with one another rather than passively observing the demonstration. When learners are required to find a new portrayal of the information that has been presented, they are required to process the information at a deeper level in order to identify and demonstrate this new portrayal. When they are required to demonstrate their new portrayals to one another, this provides additional portrayals of the information being taught, thus increasing the richness of the instruction.

References:

Merrill, M. D. (2009). First principles of instruction. In C. M. Reigeluth & A. A. Carr-Chellman (Eds.), Instructional-Design theories and models: Building a common knowledge base. (pp. 41-56). New York: Routledge.

In order to make instruction more effective, learners should be required to find additional portrayals of the information which have been presented by the instructor. Learners are expected to then demonstrate their portrayals to one another. Learning from demonstrations is enhanced when learners actively engage in interaction with one another rather than passively observing the demonstration.

References:

Merrill, M. D. (2009). First principles of instruction. In C. M. Reigeluth & A. A. Carr-Chellman (Eds.), Instructional-Design theories and models: Building a common knowledge base. (pp. 41-56). New York: Routledge.

Original Source Material

Student Version

When instructors are creating discussion board activities for online courses, at least two questions must be answered. First, what is the objective of the discussions? Different objectives might be to create a "social presence" among students so that they do not feel isolated, to ask questions regarding assignments or topics, or to determine if students understand a topic by having them analyze and evaluate contextual situations. Based on the response to this question, different rules might be implemented to focus on the quality of the interaction more so than the quantity. The second question is, how important is online discussions in comparison to the other activities that students will perform? This question alludes to the amount of participation that instructors expect from students in online discussions along with the other required activities for the course. If a small percentage of student effort is designated for class participation, our results show that it can affect the quality and quantity of interactions.

References:
Moore, J. L., & Marra, R. M. (2005) A comparative analysis of online discussion participation protocols. Journal of Research on Technology in Education, 38(2), 191-212.

According to Moore and Marra's (2005) case study, which observed two online courses, students in the first course implemented a constructive argumentation approach while students in second course had less structure for their postings. As they stated, when instructors create online discussion board activities, they must answer at least two questions. These questions are: "What is the objective of the discussions?" And "How important are online discussions in comparison to the other activities that students will perform?" According to their findings, the discussion activities that were designed based on the answers to these questions can influence the quality and quantity of interactions (Moore & Marra, 2005).

References:
Moore, J. L., & Marra, R. M. (2005) A comparative analysis of online discussion participation protocols. Journal of Research on Technology in Education, 38(2), 191-212.

Original Source Material

Student Version

APT was compared with numerous extant methodologies, including the linear models approach and event history analysis. The fundamental difference between APT and these other approaches is that no particular mathematical model is assumed in APT. In APT a model is viewed simply as a temporal pattern, whereas in most other approaches parameters of a mathematical model are estimated from data in which variables are measured separately. Moreover, in APT probabilities of temporal patterns are estimated by relative frequency and duration.

References:
Frick, T. (1990). Analysis of Patterns in Time (APT): A Method of Recording and Quantifying Temporal Relations in Education. American Educational Research Journal, 27(1), 180-204.

The major difference between Analysis of Patterns in Time and linear statistical models is that APT does not assume any specific mathematical model. Linear models attempt to find statistical relations between variables that have been measured separately. In APT, temporal patterns indicate relationships. Those patterns are counted in order to estimate their likelihoods.

References:
Frick, T. (1990). Analysis of Patterns in Time (APT): A Method of Recording and Quantifying Temporal Relations in Education. American Educational Research Journal, 27(1), 180-204.

Original Source Material

Student Version

Major changes within organizations are usually initiated by those who are in power. Such decision-makers sponsor the change and then appoint someone else - perhaps the director of training - to be responsible for implementing and managing change. Whether the appointed change agent is in training development or not, there is often the implicit assumption that training will "solve the problem." And, indeed, training may solve part of the problem....  The result is that potentially effective innovations suffer misuse, or even no use, in the hands of uncommitted users.

References:
Dormant, D. (1986). The ABCDs of managing change. In Introduction to Performance Technology(p. 238-256). Washington, D.C.: National Society of Performance and Instruction.

When top-down major changes are initiated in organizations, people tend to assume that training is needed to help members of the organization change their behavior. While training might help, if people in the organization lack commitment to accept the changes, they still might not do what management wants them to do.

References:
Dormant, D. (1986). The ABCDs of managing change. In Introduction to Performance Technology(p. 238-256). Washington, D.C.: National Society of Performance and Instruction.

Original Source Material

Student Version

Major changes within organizations are usually initiated by those who are in power. Such decision-makers sponsor the change and then appoint someone else - perhaps the director of training - to be responsible for implementing and managing change. Whether the appointed change agent is in training development or not, there is often the implicit assumption that training will "solve the problem." And, indeed, training may solve part of the problem.... The result is that potentially effective innovations suffer misuse, or even no use, in the hands of uncommitted users.

References:
Dormant, D. (1986). The ABCDs of managing change. In Introduction to Performance Technology(p. 238-256). Washington, D.C.: National Society of Performance and Instruction.

When major changes are initiated in organizations, there is often the implicit assumption that training will 'solve the problem.' And, indeed, training may solve part of the problem (Dormant, 1986, p. 238).

References:
Dormant, D. (1986). The ABCDs of managing change. In Introduction to Performance Technology(p. 238-256). Washington, D.C.: National Society of Performance and Instruction.

Original Source Material

Student Version

Teacher's professional use of technology involves preparation for various classroom activities; such as, preparing instructional materials, material, communicating or collaborating with peers, students and their parents, locating digital resources, and creating lesson plans. When technology is used for instructional delivery, the teacher or students can use it. Teachers can present instruction by means of a projector or students may use computer-assisted learning applications such as drill and practice, tutorials, and simulations. technology as a tool, involves student use of basic software applications to extend their abilities to solve problems, create products, or communicate and share their perspectives with each other.

References:
Inan, F. A., & Lowther, D. L. (2010). Factors affecting technology integration in K-12 classrooms: a path model. Educational Technology Research and Development, 58(2), 137-154.

Technology offers a variety of rich opportunities available to teachers and students. According to Inan and Lowther (2010), there are three main purposes to use technology in schools: (a) technology for teachers to prepare instructional activities, plans, materials, and resources; (b) technology for instructional delivery for teachers and students; (c) technology as a learning tool for both teachers and students. Although technology provides a number of advantages for teaching and learning, teachers who try to integrate technology in their classrooms have encountered many obstacles that hinder potential benefits of use of technology.

On July 1, 2020, Bonita sold a parcel of land to Splinter Company for $200,000 under an installment sale contract. Splinter made a $60,000 cash down payment on July 1, 2020, and signed a 4-year 11% note for the $140,000 balance. The equal annual payments of principal and interest on the note will be $45,125 payable on July 1, 2021, through July 1, 2024. The land could have been sold at an established cash price of $200,000. The cost of the land to Bonita was $150,000. Circumstances are such that the collection of the installments on the note is reasonably assured.

Prepare a schedule showing the current portion of the long-term receivables and accrued interest receivable that would appear in Bonita’s balance sheet at December 31, 2020.