REWRITE this Article in your OWN WORDS, and narrow it down into exactly 1100 word plz. Be careful about plagiarism.

**Plz don't miss with the article Structure; ( it must be kept in 3 sections: introduction, main body and a conclusion)

  Challenge of Online Learning

INTRODUCTION :

Online learning is the newest and most popular form of distance education today.

Within the past decade it has had a major impact on postsecondary education and the trend is only increasing.

Now online learning become a big market which valued at INR 39 billion in 2018 and it will be Expected to reached at INR 360.3 billion in 2024.

Online learning is a way to deliver learning remotely to those who choose not to attend from a physical location.

At formal institutions like colleges and universities, online learning is delivered via a Learning Management System (LMS) that allows instructors to create and add content, assignments, and activities that students can access with an Internet connection on a computer or mobile device.

This is not the only form of online learning, but it is the most utilized method to receive a formal education, and allow instructors and students to create a learning community for their classes.

Now lets talk about Challenges in online learning / Digital learning :

Teaching and learning in an e-learning environment happens differently than in the traditional classroom and can present new challenges to instructors and learners participating in this online learning environment.

Technology-assisted learning tools is quickly changing the face of education, transitioning the classroom only learning environment to an online only or blended online learning experience.

BODY SECTION :

The possible challenges instructors and learners face in an e-learning environment must be considered in order to ensure learner success. Therefore, there are two roles in e-learning that must be considered when discussing ways to improve these challenges.

The first is the instructor’s role and the second, the student’s role. Both roles include a transition away from traditional teacher-student relationships, roles, and responsibilities, to virtual space roles.

However, it is the instructor’s primary roles within the learning environment, which will help overcome challenges, support, and sustain student success.

Here are some of the most common challenges students are currently facing with online classes along with specific tips on how to address them:

• Technical issues.
• Distractions and time management.
• Staying motivated.
• Understanding course expectations.
• Lack of in-person interaction.
• Adapting to unfamiliar technology.
• Uncertainty about the future.

Technical Issues

Unfortunately, technical issues are bound to happen in an online-only environment. it happens sometimes that  while attending classes live through videoconferencing, computer suddenly shut down and needed to restart the device. There are also moments when Wi-Fi is spotty.

The solution: The most important step is to stay in touch with professors and inform them about what's happening, experts say. They will hopefully understand and be flexible about the situation, perhaps even recording class sessions as a backup.

"There will be technology issues, and I think it's important that every student understands they're not alone in that, to allow themselves the patience to work through the problem.

Distractions and Time Management

While studying from home or wherever students may be, there can be more distractions than usual, especially with family and possibly younger siblings around, Also we Distract towards social media, Entertainment media, online Games etc.

As a result of these distractions – and possibly having additional responsibilities – time management becomes more challenging.

The solution: "Try to think about building a schedule – figuring out when you're going to do what you're going to do and then sharing that with the other people in your house. Students should still prioritize their physical and mental health, even if life is busier than usual.

Students should also try to identify a quiet time and place in their house to complete their coursework, if possible – even if that time is late at night. If their other responsibilities become too overwhelming, students should consider talking with their academic adviser about course load options for the class / semester /syllabus.

For instance, some schools are allowing students to switch at least some classes to a pass-fail grading system for the spring, which could help ease some anxieties.

Staying Motivated

students may not be attending class at a set time on a physical campus, finding the motivation to get started on coursework can be difficult.

"When student  don't see home as a space of work, it's kind of a struggle to get in that mindset. "But student have different places in house, where room will be little oasis, but downstairs kitchen table is where student will sit down and get their  work done."

The solution: In addition to creating a daily schedule and finding a productive workspace, it can also help to simply focus on the ultimate goal.

"At the end of the day, look back on the day and check mark off all of those items that completed. Knowing that will help to motivate you as well.

staying in touch with classmates, in addition to reaching out to faculty or academic staff as needed, can also help motivate students.

Understanding Course Expectations

The sudden switch to online learning has left some students confused about some course requirements for the rest of the semester / Syllabus. They may wonder, for instance, if a final group presentation is still happening given that students can no longer meet on campus, or if they need to complete labs for science classes.

Students may also wonder whether their classes will have live lectures through videoconferencing at a set time on a certain day, or whether students are expected to learn the material on their own time.

The solution: students should be proactive in asking their professors questions about course expectations for the spring and whether there are any changes to requirements given the transition. Whether classes will be held live varies depending on the school, professor and discipline.

"Knowing the expectations as an online learner will help with time management because, again, you can plan out and schedule what's really needed week after week.

Lack of In-Person Interaction

The lack of in-person interaction with both instructors and classmates can be particularly challenging.

Being alone appears to be correlated with rates of self-talk and using the TV for company. Results confirmed our contention that when alone, individuals seek out replacements for social interaction that mimic genuine social interaction. so, Lack of in person interaction lead to many failure like incomplete syllabus,not interested in study,etc.

The solution: students should take advantage of the tools at their disposal. While not ideal for all learners, the best alternative to actual face-to-face interaction may be videoconferencing programs like Zoom, Skype or FaceTime. Talking on the phone with classmates or a professor is also an option.

student attended virtual office hours to speak with professors directly. "student have their video on, the professor has their video on, and student can kind of talk to them and get a little bit of additional help.

Adapting to Unfamiliar Technology

Transition to online classes, students are now adapting to some digital tools.

"I think all of us have had to learn to use technology in the last couple months that some of us have never heard of, some of us may have used just a little bit .who typically teaches classes on campus.

The solution: Use the resources available through the school. While this can include reaching out to technical support, students should determine whether they can save themselves time by looking up answers to their technology questions online or watching a video tutorial.

Uncertainty About the Future

The sudden switch to online classes for the semester and in some cases – It caused anxiety and raised questions among students about their academic futures. Some are considering taking the fall semester off if their school continues to stick with online classes, for instance, while others are concerned about upholding a full course load while juggling family responsibilities at home.

The solution: I recommends students speak with an adviser or student support services as needed to determine whether adjustments course schedule or a future semester if needed. For example, a student may want to take fewer course credits in a future semester if his or her school continues offering only online classes and the student finds this format challenging.

Regardless of the challenges that come with the transition to online classes, students should remember that assistance is available.

"It can be a difficult transition. "But it doesn't have to be because there are many people who are willing and able to help with it."

CONCLUSION :

The timing has never been better for using technology to enable and improve learning at all levels, in all places, and for people of all backgrounds.

From the modernization of E-rate to the proliferation and adoption of openly licensed educational resources, the key pieces necessary to realize best the transformations made possible by technology in education are in place.

Educators, policymakers, administrators, and teacher preparation and professional development programs now should embed these tools and resources into their practices.

Working in collaboration with families, researchers, cultural institutions, and all other stakeholders, these groups can eliminate inefficiencies, reach beyond the walls of traditional classrooms, and form strong partnerships to support everywhere, all-the-time learning.

Although the presence of technology does not ensure equity and accessibility in learning, it has the power to lower barriers to both in ways previously impossible.

No matter their perceived abilities or geographic locations, all learners can access resources, experiences, planning tools, and information that can set them on a path to acquiring expertise unimaginable a generation ago.

All of this can work to augment the knowledge, skills, and competencies of educators. Tools and data systems can be integrated seamlessly to provide information on student learning progress beyond the static and dated scores of traditional assessments.

Learning dashboards and collaboration and communication tools can help connect teachers and families with instantaneous ease.

This all is made more likely with the guidance of strong vision and leadership at all levels from teacher-leaders to school, district, and state administrators.

For these roles, too, technology allows greater communication, resource sharing, and improved practice so that the vision is owned by all and dedicated to helping every individual in the system improve learning for students.

It is a time of great possibility and progress for the use of technology to support learning and build carrier in teaching and earn lots of Assets.

Appen Ltd. incurred fixed manufacturing costs of $25,000 during 2020. Other information for 2020 includes:

            The budgeted denominator level is 2,500 units.

            Units produced total 2,600 units.

            Units sold total 1,600 units.

            Variable cost per unit is $5

            Beginning inventory is zero.

The fixed manufacturing cost rate is based on the budgeted denominator level. There is no spending variance for fixed manufacturing cost.

Under absorption costing, calculate the production-volume variance. Clearly label whether the variance is ‘favourable’ or ‘unfavourable’ (Round any intermediary calculations to the nearest cent and your final answer to the nearest dollar.) Show all workings.

Windsor Construction Company began work on a $404,000 construction contract in 2020. During 2020, Windsor incurred costs of $273,000, billed its customer for $232,000, and collected $182,000. At December 31, 2020, the estimated additional costs to complete the project total $163,660.

Prepare Windsor’s journal entry to record profit or loss, if any, using (a) the percentage-of-completion method and (b) the completed-contract method. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 5,275.)

Additional information from the accounting records:

1. Investment revenue includes Arduous Company’s $6 million share of the net income of Demur Company, an equity method investee.
2. Treasury bills were sold during 2021 at a gain of $2 million. Arduous Company classifies its investments in Treasury bills as cash equivalents.
3. Equipment originally costing $70 million that was one-half depreciated was rendered unusable by a flood. Most major components of the equipment were unharmed and were sold for $17 million.
4. Temporary differences between pretax accounting income and taxable income caused the deferred tax liability to increase by $3 million.
5. The preferred stock of Tory Corporation was purchased for $25 million as a long-term investment.
6. Land costing $46 million was acquired by issuing $23 million cash and a 15%, four-year, $23 million note payable to the seller.
7. The right to use a building was acquired with a 15-year lease agreement; present value of lease payments, $82 million. Annual lease payments of $7 million are paid at the beginning of each year starting January 1, 2021.
8. $60 million of bonds were retired at maturity.
9. In February, Arduous issued a 5% stock dividend (4 million shares). The market price of the $5 par value common stock was $7.50 per share at that time.
10. In April, 1 million shares of common stock were repurchased as treasury stock at a cost of $9 million.

Required:
Prepare the statement of cash flows for Arduous Company using the indirect method. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)

The following are transactions for the account period of 5/1/2020 through 5/31/2020 for the Sandy’s East Coast Kites and Novelties, a sole proprietorship owned by Windy Uberflier. Create a trial balance, Income Statement, Statement of Owners Equity, and Balance Sheet at the end of day on 5/31/20. Don’t forget to adjust accounts.

1. 5/1/20 - Deposited $53,000 into a business bank account for the company.
2. 5/1/20 - Signed a lease for retail and manufacturing space and paid cash for the first six months rent of $4,200. (Hint- When to you count rent as revenue?)
3. 5/1/20 - Bought office supplies to be used immediately from Dewey’s Office and Hunting Supply on account for $600.
4. 5/1/20 - Bought a one-year liability insurance policy from Louie’s Ducky Insurance Company and Nail Salon for $12,000 cash.
5. 5/1/20 - Bought novelty inventory with a wholesale value of $5,000, paying $2,500 in cash and promising to pay the balance on 6/1/20.
6. 5/2/20 - Bought a Chevy truck from Donald’s Truck and Egg Supply with an extended bed and saddle tanks for $23,000 cash.
7. 5/3/20 - Bought a truck shell from Huey’s Truck Accessories and Novelties for $2,500 on account.
8. 5/4/20 - Invested personal computer equipment to the company having a fair market value of $3,400.
9. 5/10/20 - Signs a contracted to perform a Kite Demo in Philadelphia on 6/1/20 and is paid $2,500 cash.
10. 5/11/20 - Paid Huey’s Truck Accessories and Novelties $1,500 cash.
11. 5/11/20 - Purchased an ad in the local newspaper The Righteous Dempublicrat for $200 on account.
12. 5/20/20 - Performed a Kite Demo to the Boy’s and Girl’s Club of Greater Hoboken with a promise to receive $2,500 cash from Scrooge McDuck by 9/1/20.
13. 5/20/20 - Paid $1,000 cash to Huey’s Truck Accessories and Novelties.
14. 5/20/20 - Purchased 45 gallons of gas for truck for $160 cash.
15. 5/22/20 - Paid $200 cash to the local newspaper for ad purchased on 5/11.
16. 5/23/20 - Hired a new employee who will start on 5/26 and will be paid $15 per hour (working 8 hours a day M-F), and instantly paid her a bonus of $1,000 cash. Paydays are the first day of the month.
17. 5/24/20 - Bought a trailer from Huey’s Truck Accessories and Novelties for $2,120 paying $620 cash down and putting the remaining balance on account.
18. 5/25/20 - Received a check from Scrooge McDuck for $850 for partial payment for Kite demo on 5/20.
19. 5/28/20 - Customer purchases an ACME Super Duper Flier and various novelty accessories for $4,220 cash. The wholesale value of the merchandise was $2,110.
20. 5/28/20 - Withdraws $2,500 in cash from the business to quarantine with style.

Simmons Corp

Balance Sheet

As of December 31, 2019 and June 30, 2020

During 2020 to date (June 30, 2020), Simmons had the following transactions:

1. Provided services to customers on account for $1,000.
2. Paid cash for salaries of employees for $400 (includes amounts owed as of December 31, 2019).
3. Paid cash for utility bills of $100
4. Collected $30 cash from customers on account.
5. Paid $40 cash to suppliers on account.

Additional information:

1. The Note Payable bears interest at 6% per year, but no interest is due until the due date of the note, which is 2024.
2. The equipment, purchased in 2019, is being depreciated using the straight-line method with an estimated service life of 5 years and no estimated residual value.

1. Provide any adjusting entries needed to account for interest on the note payable and depreciation on the equipment through June 30, 2020.
2. Prepare an income statement for Simmons Corp for the period January 1 – June 30, 2020.
3. Enter the balances of balance sheet accounts as of June 30, 2020 in the balance sheet above. Don’t forget the closing entry needed to make the balance sheet balance!
4. In Simmons Corp.’s cash flow statement for the period January 1 – June 30, 2020, what would be the reported amounts of each of the following? (You do NOT have to prepare a cash flow statement)
5. Cash flows from operating activities:
6. Cash flows from investing activities
7. Cash flows from financing activities:
8. Based on the financial statements (income statement and balance sheet) that you prepared, and based on the cash flow information you determined in part (4), comment on the performance of the company, both from a profit and a cash flow perspective. Also comment on the company’s financial position (its ability to pay bills, e.g.).

Tamarisk Construction Company began work on a $406,500 construction contract in 2020. During 2020, Tamarisk incurred costs of $292,500, billed its customer for $213,500, and collected $177,000. At December 31, 2020, the estimated additional costs to complete the project total $161,340.

Prepare Tamarisk’s journal entry to record profit or loss, if any, using (a) the percentage-of-completion method and (b) the completed-contract method. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 5,275.)

Cullumber Construction Company began work on a $400,000 construction contract in 2020. During 2020, Cullumber incurred costs of $250,000, billed its customer for $200,000, and collected $170,000. At December 31, 2020, the estimated additional costs to complete the project total $178,890.

Prepare Cullumber’s journal entry to record profit or loss, if any, using (a) the percentage-of-completion method and (b) the completed-contract method. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 5,275.)

Windsor Construction Company began work on a $404,000 construction contract in 2020. During 2020, Windsor incurred costs of $273,000, billed its customer for $232,000, and collected $182,000. At December 31, 2020, the estimated additional costs to complete the project total $163,660.

Prepare Windsor’s journal entry to record profit or loss, if any, using (a) the percentage-of-completion method and (b) the completed-contract method. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 5,275.)

Pronghorn Company reported 2020 net income of $152,900. During 2020, accounts receivable increased by $13,760 and accounts payable increased by $9,604. Depreciation expense was $44,000.

Prepare the cash flows from operating activities section of the statement of cash flows. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)