Singing Spoon Dry Ice Project

Singing Spoon Dry Ice Project The singing spoon or screaming spoon is the name of a dry ice project in which you cause a spoon to make a singing or screaming sound. Heres how to perform the singing spoon project and an explanation for how it works. You may also watch my video of the singing or screaming spoon. Singing Spoon Materials metal spoondry ice Make the Spoon Sing Dip a spoon in hot water.Remove the spoon from the water and press the warm spoon against the cold dry ice. The spoon will cause the dry ice to sublimate into carbon dioxide vapor. Youll hear the spoon emit a sharp vibrating sound sort of like it is singing or screaming. How the Singing Spoon Works When you press the warm spoon against the dry ice, the sublimation speeds up. The carbon dioxide gas that is released presses against the spoon at the same time you are applying pressure to push the spoon into the dry ice. The oscillations in pressure occur very rapidly, producing sound waves. Although youll usually see this demonstration done using a spoon, it works with any metal object. Metal works best because of its high thermal conductivity, but feel free to experiment with other materials.

Kudlers Data Table Analysis

Kudlers Data Table Analysis Free Online Research Papers Kudler Fine Foods is a fast growing company established in 1998 and their Initial store selected Microsoft Access as the database to track inventory, sales, orders, employees, and customers. Kudler’s products are perishable and inventory must be properly tracked. This paper will evaluate database tables from accounting perspective, and provide recommendations for improvement. Pivot Table and Entity Relationship diagram will help Kudler’s to build better decision-making process. Evaluation of the design elements of the data tables from an accounting perspective. Data Table analysis is essential to the success of Kudler, the information provided in these tables is available for the end user to determine how much inventory is available and when it require to order more inventory. The design of data tables organizes the financial data into department, financial codes, items and then sums of total amount of transaction. Data table maximize the visual and informational presentation for the financial data. The user can easily identify information that item belongs to certain department, and how many items were received at the given cost for a certain period. It allows finding total amount and quantity on hand for an item and calculating average price for an item. Entity relationship diagram illustrates the hierarchy of how information reviewed by end users. The data represented in entity relation diagrams (E-R) includes the business entities and the relationship among them. E-R diagrams use four symbols: rectangles to represent entities, diamonds to describe relationship, ovals describe the entity, characteristics, and connecting lines depicts relationships. Recommendation for improvements to the Data Tables The Pivot Table is two-dimensional statistical summaries of database information and can be improved by arranging the codes chronologically and sort the data by compiling the list of product inventory levels. This will facilitate monitoring items for a department that has different items to sell. Data sorting will allow visualizing faster and finding the data they need to make effective decisions (Birnbaum, 2003). Kudler can improve decision making through Pivot Table Kudler’s information is overloaded with vast amount of detailed data being generated as standard operations. Data tables visualize the information and make important decision making process effective and efficient. Pivot table keep records of the inventory movement though out the entire company and provide a single centralized set of data to view. Kudler’s must be able to identify balance in inventory in each store and which items needs to re-order and which item need to stock in or out of warehouse. With the help of Pivot table Kudler’s can quickly summarize the data from a worksheet and can discover the total, average count of the inventory items. Conclusion Currently Kudler’s advised some improvement required to their inventory data table and Kudler’s should update the database with data tables that allow them easily to access and calculate optimal inventory levels for each store. The upgrade will provide quality of data and eliminate redundant information. Entity Relationship Diagram Pivot Table References: Apollo Group Inc. (2004). Kudler Fine foods – Sales and Marketing. Retrieved from https://ecampus.phoenix.edu/secure/aapd/cist/vop/business/Kudler/Finance/KudlerFAInvRpts001.htm https://ecampus.phoenix.edu/secure/aapd/cist/vop/business/Kudler/IT/KudlerITDatabases001.htm Bagranoff, N. Simkin, M Strand, N.(2008). Core concepts of Accounting Information systems. John Wiley sons. Research Papers on Kudler's Data Table AnalysisRiordan Manufacturing Production PlanResearch Process Part OneIncorporating Risk and Uncertainty Factor in CapitalThe Project Managment Office SystemThe Relationship Between Delinquency and Drug UseOpen Architechture a white paperAnalysis of Ebay Expanding into AsiaMoral and Ethical Issues in Hiring New EmployeesDefinition of Export QuotasBionic Assembly System: A New Concept of Self

Managing Business Responsibly Essay Example | Topics and Well Written Essays - 2000 words

Managing Business Responsibly - Essay Example Then, the response of people to complex/ unexpected events can be considered as more credible, based on the fact that there has been no time available for the individuals involved to be prepared in regard to their response to the particular events (Atkinson and Young, 2008). For example, Garfinkel asked the students participated in his experiment to change their normal behaviour at home and ‘to act as if they live in a rented house and not in the house of their parents’ (Garcia 2013, p.19). The responses of the parents varied: other considered this behaviour as ‘a consequence of an illness or others regarded as rudeness’ (Garcia 2013, p.19). In other words, in any case this behaviour was perceived as being out of social norms (Garcia 2013). It should be noted that parents were not informed on the development of this experiment (Baert and da Silva 2010). However, this is the core characteristic of breaching experiments: those participating in the experiment d evelop a behaviour which is not aligned with social norms (OpenStax College 2012). In this context, the breaching experiments can be considered as valuable for identifying the actual response of people to unexpected events/ behaviour. Personally, a few years ago, I had developed a breaching experiment trying to check the response of my parents to my professional choices. For about a month I avoided going out and I was keeping on reading/ watching business – related videos through the Internet, a behaviour that was fully contradictory with my habit to meet my friends almost every afternoon and to watch sports in TV. My parents reacted rather positively; they’ve told me that they are not going to be opposed to my decision to choose the specific professional field and that I could continue my normal social life, as before. In other words, for my parents, my behaviour was perceived as an effort to show my willingness for a specific career. In

Brent Crude Oil Essay Example | Topics and Well Written Essays - 500 words

Brent Crude Oil - Essay Example There exist specific factors that cause this sharp decline in the oil price (Menton, 2015). The strength of the American dollar is a key driver for the steady decline of the oil prices. The current global market has been under tremendous competition with the United States dollar being a key determinant of majority of the things. With the strong US dollar, the average price and value of majority of the commodities fall. This has greatly affected crude oil, whose price has been constantly declining. With global prices of commodities quoted in reference to the dollar, the prices trend lower in the economic times where the dollar is strong (Menton, 2015). The U.S currency surge experienced in the second quarter of 2014 saw a culminated decline in major leading product and commodity indices. negative impact Of OPEC Oil output in the US due to oil prices registering low price sales by the end of the year would be another contributing factor. The marginal oil barrel output derived from unconventional sources like shale would be highly affected by the existing low global prices of crude oil. Drilling of oil wells has been on a steady decline based on the high costs incurred and the constant low prices registered in the global market making the industry unprofitable (Menton, 2015). There is a global oversupply of crude oil. The supply has exceeded the demand of the product with its 2015 oil production speculated at 9.35 M barrels per day. It also goes into history that the existing oil reserves and repositories increased to the highest numbers ever registered since 80 years ago. The commercial inventories of crude oil in the United States rose by a margin of 4.5M barrels compared to the registered levels of the previous week (Menton, 2015). The figures make it the highest level of crude oil inventories registered in the year 2015. The existing nuclear deal with Iran is viewed as a major element that soils the oil prices further down in the United

How Wilfred Owen and John Scott present ideas about slaughter and sacrifice Essay Example for Free

How Wilfred Owen and John Scott present ideas about slaughter and sacrifice Essay Write a comparison of the ways Wilfred Owen and John Scott present ideas about slaughter and sacrifice, how far do you agree with the view that Scotts poem is more effective than Owens in communicating its message? The Send Off and The Drum both explore the truths about war outlining the horrors and effects of war through language and poetic techniques. Owen attacks the understanding between those at home who promote war as a romantic, glorious and heroic exercise and dying for ones country as an act of nobility and with this who fight and die in war and who know the true horror of the battlefield. Scott explores the desperations caused by battle. He also makes clear that he does not consider war as a fight of honour; more as a gruesome game to see who can be more stubborn to admit what they are doing is wrong. Both poets show similar thoughts about war and how it is betrayed to a glorious act of heroicness. In the opening stanzas of the drum the poets mention the sounds and tones which follow the soldiers. In The drums case it is the drums discordant sound. This instrument is used for the historical march of the soldiers. Which in this case is confusing to the men. As they are parading round, and round. This gives a sense of never ending war. Each day the men follow the same routine until it is there turn to face the enemy in battle. Owen immediately challenges the positive connotation of the send off in the first line. Our first image is of close darkening lanes. This has two meanings; the first meaning is the lanes fatefully enclose the soldiers in their closeness, they cannot turn back, the second meaning is that darkening is emphasized as a metaphor of the soldiers dark destiny to which their farewell is sending them and that is to be killed in war. John Scott talks about the pathetic reasons which people go to war. He explains how the young are almost excited by the surrender of the opposition. To sell their liberty for charms. This line suggests that people would rather sell there independence for money. Regarding how it would affect their country. The alliteration used in the phrase grimly gay in the send off alerts the readers the forced gaiety of the men and ambiguity of their supposed adventure isnt everything that is thought to be at first. Grimly Gay also contradicts the concepts of grimness and gaiety, which captures a focus for the mixture of excitement and fear in the men and the country for which they sacrifice their lives for. Scott mentions the line ambitions voice commands. This word ambition almost represents the lives of many of the soldiers fighting in the war. Either there ambition to return to there country or to fight for there country. It can also be in replacement for the general who commands his soldiers to war. A sense of death is built up in the next line. To March, and fight, and fall, in foreign lands. This shows the reality of war, you can fight and put your life on the line, but you may also lie dead in the hands of the enemy and fall in there territory. The send off portrays the sense of something sinister and shameful about the operation, in the uncertainty of the mens future and in the prospect of the injured and weary return of too few of them. Owen talks about how complete strangers to him went to war. They were not ours this explains how he talks about random people being in the war. The imagery for the gifts of flowers for good fortune is mixed with that of flowers for a funeral wreath. It is as though the gift of flowers is the soldiers first war wound, a prelude to a course of events that must end in death. Scott shows exactly what the true meaning to war is and how it affects the life of others. He speaks of the burning towns mangled limbs windows tears. These quotations explain the sense of horror and slaughter which took place in the Napoleonic wars. The way Scott expresses his views on the war are the tragic ways in which widows had to cope without there husband. Those who lost there homes and had to migrate to another area. Owen shows this kind of horror as well but not in the magnitude of Scott. As mens dead. The apostrophe in the word men shows the extensive number of soldiers who were killed. Wilfred Owen ends his poem almost like the ending of a war and how they leave the allies country. Shall they return to beating of great bells, in wild train loads? A few, a few, too few for drums and yells. The word shall suggest that you do not really know if soldiers will return in a good way. He almost contradicts himself when he talks about loads of men returning then he says a few. This shows that not even he is sure about the outcome of returning soldiers. Part of the soldiers betrayal is how they are dehumanized and treated so indifferently by the authorities that process them. Terms such as siding-shed and train-loads creates the concept of produce rather than people being transported. The structure of the poem is broken up into stanzas with lines long and short. The shorter lines are a lot more sinister in tone which talks about ominous events that are going to happen in war. The lengthier lines are more informative. This irregularity of long and short lines and stanzas gives the poem motion which shows the beat of marching men and a moving train. The structure of the drum is completely different it is set out in two stanzas which echo the beat of the drum which is parading around and around. That is why the use of repetition is applied for this line in both stanzas. I agree in a sense that Scotts poem is more effective on its approach to get its message through to the reader. The reason for this being is that it can relate with the reader more because he is writing a personal response. Noticeable by the use of I this means that he can communicate in a more individual way. He also gives more ideas on what soldiers and families would have had to see through the war stages. Not only does he give a personal statement but takes into consideration of how it may have affected the lives of others. He also shows the gruesomeness which occurs in battle. However Owen also has written a very informative poem. As he has the experience of being a solider he has more of an idea how the war worked. Unlike John Scott he did not oppose to violence. Maybe that is why Scott could have been biased towards the idea of war. Only pin pointing the parts to war which were bad, and not those which commemorate the honour and remembrance which you receive after fighting in the war. But Owen also feels the same way about the war and he has been there. I suppose these poems would not be similar because they are both from different stages of time. One which was written in the Napoleonic war and the other in world war one. That is why there is a difference in writing styles and issues which are discussed. The reason for John Scotts poem being more violent maybe because they did not use weapons like guns and explosives so battles with swords maybe have been more brutal. Taking this into consideration I think both poems have different ways in which to get there message across so they are equally as effective.

Teaching and Technology Essay -- Teaching Education Essays

Teaching and Technology Technology is ever changing the ways in which we learn. There are many different technologies, but the biggest, and most recent is the very influential computer. Both in and out of the classroom computers impact the education of people around the world. In the beginning of the computer age, there were simple computers (very simple compared to now). The first computers were so big that one of them was the size of an entire room. As technology advanced, the computer became smaller and more popular. The smaller computers became part of everyday life. That is how the personal computer (PC) evolved, and spread thoughout the world. Schools did not have any real need for computers, when the personal computer first came out. Any typing that needed to be done was done on a typewriter. Even if schools did get computers, they did not have any teachers with the knowledge to use them efficiently, let alone teach with on a computer. As computers became ever more popular, and their technology became more important in society, schools began using them in the classrooms. Having on a computer or two in the corner of on a classroom did not necessarily guarantee their successful use. Students may have used them to play games and type, but that was not an effective use of computers. Now, schools are becoming more technologically hip. Computer classes have been brought into schools. Students are usually required to take, at least, basic computer skills training classes. However, as of now, it is not required that high school students take any courses about the Internet and how it works with and for the student. The Internet was started by the United States Department of Defense in 1969 with four hosts: the Unive... ...ieval, in the 1999-2000 school year, 17 percent of the school technology funds went towards teacher training. Although the numbers are rising, teachers need more than just a quick course in technology. They need skills and knowledge, not just a little knowledge. "The Internet is not a panacea for every problem in education. We need to be realistic. But we also must realize that the Internet is a tool that can help us empower every student and elevate each individual to new levels of intellectual capacity and skill. That is the great opportunity of this new technology." 1. http://interact.hpcnet.org/webcommission/ProfessionalDevelopment.htm 2. http://www.geocities.com/Athens/5461/paper_1.html (Guillermo E. Pedroni) 3. http://www.ceofrm.org/history.cfm 4. http://interact.hpcnet.org/webcommission/Section_1.htm 5. http://www.rtec.org/nr_tec.html

Filipino Accounting Education Essay

This Statement is issued by the Accounting Education Change Commission (AECC). The AECC was appointed in 1989 by the American Accounting Association and supported by the Sponsors’ Education Task Force, representing the largest public accounting firms in the United States. Its objective is to be a catalyst for improving the academic preparation of accountants so that entrants to the accounting profession possess the skills, knowledge, and attitudes required for success in accounting career paths. The Commission encourages reproduction and distribution of its statements. The Commission’s first Position Statement, on the objectives of education for accountants, emphasized the importance of teaching. The Statement cited the need for training in instructional methods, recognizing and rewarding contributions to teaching and curriculum design, and measurement and evaluation systems that encourage continuous improvement of instructional methods and materials.1 Without progress in these prerequisites to effective teaching, the objectives of that Statement cannot be realized. Moreover, progress is needed in mechanisms for sharing ideas and techniques and in the culture and organizational climate that establishes and maintains the scholarly status of teaching within the professoriate. All interested parties (e.g., university boards of trustees, regents, legislatures, governors, parents of students, and other sponsors of education) should help establish a priority on teaching and otherwise improve its effectiveness, but faculty and administrative leaders bear the greatest responsibility. CHARACTERISTICS OF EFFECTIVE TEACHING The characteristics of effective teaching must be identified if their presence is to be measured and improvements envisioned. Understanding the characteristic of effective teaching is essential for faculty (so they know what is expected) and administrators (so they can assess performance). Five characteristics of effective teaching are listed below. Curriculum Design and Course Development. To effectively design curricula and develop courses the teacher must: set appropriate objectives; develop a useful framework for the conduct of courses and programs; conceptualize, organize, and properly sequence the subject matter; integrate courses with other related courses, disciplines, and current research; and be innovative and adaptive to change. Use of Well Conceived Course Materials. Effective course materials enhance presentation skills, fulfill course objectives, are consistent with current developments and new technology in the field, create a base upon which continued learning can be built, challenge students to think, and give them the tools to solve problems. Presentation Skills. Effective presentation skills stimulate students’ interests and their active participation in the learning process, respond to classroom developments as they occur, convey mastery of the subject matter, achieve clarity of exposition, instill professionalism, and engage students with different learning styles. Well Chosen Pedagogical Methods and Assessment Devices. Effective pedagogical methods (e.g., experiments, cases, small group activities) vary with circumstances (e.g., size of class, nature of the subject, ability or skill being developed). Assessment devices (e.g., examinations, projects, papers, presentations) should be geared both to course objectives and to the progress of the course and should have a pedagogical component (e.g., fixing in the student’s mind what is most important, learning by thinking through a problem, identifying weaknesses to be corrected, reinforcing acquired skills). Guidance and Advising. An effective teacher guides and advises students as appropriate to the level of study and research (e.g., a freshman’s exploration of potential careers, a senior’s job placement, or a doctoral student’s work on a dissertation). THE ADMINISTRATIVE TASK Administrators should ensure that the reward structure stimulates effective teaching. They should also give attention to the other administrative issues that can affect the quality of teaching. These include: The school’s or department’s infrastructure for learning. This infrastructure includes, for example, classrooms, EDP and projection equipment, library facilities, and study space. Deployment of discretionary resources (e.g., availability of secretarial assistance, printing and duplicating, travel funds for teaching conferences). Appropriate class sizes and teaching loads, given the educational mission and resources of the school. Administrators should consider how each of the factors above is influencing the quality of teaching at their institutions and whether improvements can be made. Finally, administrators should be satisfied with the quality of the procedures in place in their institutions to evaluate teaching and continuously improve it. REWARDING EFFECTIVE TEACHING Faculty and administrators have a joint responsibility to develop incentive systems that produce the best educational outcomes for students. No one reward system or set of reward criteria can serve all institutions, but all should create adequate incentive for effective teaching. The incentive systems should reward effective teaching in deed as well as in word. Effective teaching should be a primary consideration in the tenure, promotion, and merit evaluation process. Effectiveness and innovation are not free, and it would be a mistake to assume that in the long term simply faculty pride and altruism are sufficient to accomplish continual change and improvement in the instructional function. STRATEGIES FOR EVALUATING AND IMPROVING TEACHING There is a close relationship between evaluating and improving teaching. Information about performance provides feedback on where improvements might be made. Assessments of performance need not have a purely administrative function of determining salaries and promotions; they can be devoted to improving teaching. The techniques below illustrate the range of what is available. Regardless of the technique chosen, assessments of teaching should be systematic and consistent. Self-assessment. Every teacher should regularly assess his or her work in order to improve. Self-assessment requires an evaluation of what was effective, what was not, why some things were relatively more effective, and what changes are desirable. Self-assessments can include documentation of purposes and techniques provided to colleagues as part of formal evaluations and are a natural basis for informal discussions of teaching techniques. Observations by Colleagues. Faculty should be primarily responsible for evaluating the teaching performance of colleagues. The evaluation process should be systematic and should strive for objectivity. A structured approach lends consistency to observations, which can make subsequent observations less stressful. All observations by colleagues should have as a major purpose to make recommendations for improvement, even if the occasion for the observation is administrative. Experience should be considered in assigning faculty observers. Student Evaluations. Student evaluations provide direct evidence of student attitudes toward the classroom experience. Students can report reactions to course workload; to the course materials; to the teacher’s classroom enthusiasm, demeanor and control; and to their personal interaction with the teacher. They can also estimate their own academic growth in the course. Alumni Input. Graduates can report on the thoroughness of their preparation, the usefulness of specific educational experiences in their lives and careers, and recollections of effective courses and teachers. Aggregate data on alumni outcomes (e.g., employment data) can be combined with information on curriculum design and teaching effectiveness to evaluate how both an accounting program and teaching approaches might be improved. Instructional Consultants. Consultants can analyze teaching techniques and styles and provide recommendations for improvement. Sometimes it is useful to work with a consultant and a faculty colleague, with the colleague focusing on course content and the consultant on teaching techniques. Teaching Portfolios. A teaching portfolio is a factual description or collection of a professor’s teaching achievements (i.e., an extended teaching resume). The teaching portfolio is to a professor’s teaching what lists of publications, grants, and academic honors are to research. A portfolio might include documentation of one’s teaching experience and philosophy, syllabi, evidence of student learning, student and faculty evaluations, videotapes, and documentation of work on curriculum design and course development. A teaching portfolio may be critical to providing the teaching vita with the portability and external review enjoyed for so long by the publishing vita. CONCLUSION Every party with a stake in improving accounting education has a stake in improving accounting professors’ teaching, but faculty and administrators can do the most to bring it about. They can work to ensure that teaching is appropriately rewarded and supported, that campus conditions are conducive to effective teaching, that effective teaching strategies are shared with others, that sound mechanisms for feedback on teaching effectiveness are in place and functioning, and that methods of evaluating teaching are refined and viewed as credible by those who play key roles in the evaluation and reward process. SELECTED BIBLIOGRAPHY Angelo, Thomas A. and K. Patricia Cross. Classroom Assessment Techniques: A Handbook for College Teachers (2nd Edition) San Francisco, CA: Jossey-Bass Publishers, 1993 Boyer, Ernest L. Scholarship Reconsidered: Priorities of the Professoriate. Princeton, N.J.: The Carnegie Foundation for the Advancement of Teaching, 1990. Blackburn, Robert T. and Judith A. Pitney. Performance Appraisal for Faculty: Implications for Higher Education. Ann Arbor, MI: national Center for Research to Improve Postsecondary Education, The University of Michigan, 1988. Braskamp, Larry A. and John C. Ory. Assessing Faculty Work. San Francisco, CA: Jossey-Bass Publishers (in preparation), 1993. Cashin, William E. â€Å"Defining and Evaluating College Teaching,† IDEA Paper No. 21. Kansas State University, Center for Faculty Evaluation and Development, September 1989. Centra, John, Robert C. Froh, Peter J. Gray, Leo M. Lambert and Robert M. Diamond, eds. A Guide to Evaluating Teaching for Promotion and Tenure. Syracuse University, Center for Instructional Development, 1987. Diamond, Robert M. Designing and Improving Courses and Curricula in Higher Education. San Francisco: Jossey-Bass Publishers, 1989. Edgerton, Russell, Patricia Hutchings and Kathleen Quinlan. The Teaching Portfolio: Capturing the Scholarship in Teaching. Washington, D.C.: American Association for Higher Education, 1991. Gabbin, Alexander L., Scott N. Cairns and Ralph L. Benke, Jr., eds. Faculty Performance Appraisal. Harrisonburg, VA: Center for Research in Accounting Education, 1990. Lambert, Leo M. and Stacey Lane Tice, eds. Preparing Graduate Students to Teach: A Guide to Programs that Improve Undergraduate Education and Develop Tomorrow’s Faculty. Washington, D.C.: American Association of Higher Education, 1993. McKeachie, Wilbert J. Teaching Tips: A Guide Book for the Beginning College Teacher. (8th Edition) Lexington, MA: Heath and Company, 1986. Mckeachie, Wilbert J., Paul R. Pintrich, Yi-Guang Lin and David Smith. Teaching and Learning in the College Classroom: A Review of the Research Literature. Ann Arbor, MI: National Center for Research to Improve Postsecondary Education, The University of Michigan, 1986. Menges, Robert J, and B. Claude Matkis, eds. Key Resources on Teaching, Learning, Curriculum, and faculty Development. San Francisco, CA. Jossey-Bass Publishers, 1988. Seldin, Peter. The Teaching Portfolio: A Practical Guide to Improved Performance and Promotion Tenure Decisions. Boston, MA: Anker Publishing, 1991. Seldin, Peter and others. How Administrators Can Improve Teaching: Moving from Talk to Action in Higher Education. San Francisco, CA: Jossey-Bass Publishers, 1990. Stark, Joan S. and others. Planning Introductory College Courses: Influence on Faculty. Ann Arbor, MI: National Center for Research to Improve Postsecondary Education, The University of Michigan, 1990. St. Pierre, E. Kent, Michael P. Riordan and Diane A. Riordan, eds. Research in Instructional Effectiveness. Harrisonburg, VA: Center for Research in Accounting Education, 1990. The Teaching Professor. A newsletter published by Magna Publications, Inc., Madison, WI: Maryellen G. Weimer, Editor, Pennsylvania State University. The AECC acknowledge the contributions to the Statement of the following task force members who are not Commission members: Ronald J. Patten and Arthur R. Wyatt. Other Statement issued by the Accounting Education Change Commission: Issues Statement No. 1: AECC Urges Priority for Teaching in Higher Education (August 1990). Position Statement No. One: Objectives of Education for Accountants (September 1990). Issues Statement No. 2: AECC Urges Decoupling of Academic Studies and Professional Accounting Examination Preparation (July 1991).