Beruflich Dokumente
Kultur Dokumente
PART A
Article #1
In “A culturally responsive counter-narrative of effective teaching,” Dr. Conra Gist explores the
complexity of an effective teacher’s sociocultural consciousness. Observation tools are used
commonly by educators and mentors to give feedback on four areas of teaching: classroom
environment, professional responsibilities, instruction, and planning / preparation. The
frameworks differ when educators evaluate effective vs culturally responsive teaching. In the
article she describes a situation where a teacher’s racial consciousness framed her view of the
education institution and her students. The example illustrated the effects of a teacher’s
sociocultural consciousness and how it shapes the lens in which they see the world. Dr. Gist
argues that to learn from effective teachers, educators and scholars must do two things. First,
they need to develop more tools to understand culturally responsible teaching. Secondly, they
must be knowledgeable of the sociocultural context of the classroom to make educated
observations.
Article #2
Article #3
PART B
Article #1
Valuation and clean surplus accounting for operating and financial activities
Gerald A. Feltham and James A. Ohlson
Contemporary Accounting Research Journal
Volume 11, Issue 2, Spring 1995 (pages 689-731)
https://0-search-proquest-com.library.uark.edu/docview/194208781?accountid=8361
In “Valuation and clean surplus accounting for operating and financial activities,” Dr. Feltham
and Dr. Ohlson look at the relationship between a firm’s market value and accounting data.
The paper properly defines book value and market value. They argue that operating and
financial activities create many accounting measurement issues which influences a firm’s
market value. They explain this by creating a model in which the value of a firm’s equity equals
it net present value of expected dividends. The goal of examining the effects of both of these
activities is to ensure that wealth creation align with wealth distribution. The authors
concluded that operating activities reflect the outcome of all activities except those of
borrowing and lending. Only by maintaining distinct measurements and properly recorded
transactions, can firms properly value activities.
Article #2
Article #3
Optimality of Project Financing: Theory and Empirical Implications in Finance and Accounting
Teresa A. John and Kose John
Review of Quantitative Finance and Accounting, 1 (1991): 51-74
http://0-
eds.a.ebscohost.com.library.uark.edu/ehost/pdfviewer/pdfviewer?vid=1&sid=8d6df472-185b-
447a-b8f4-953a1a826912%40sessionmgr4007