The turning point of war; Stalingrad battle

The defining moment of war; Stalingrad fight Presentation The accompanying article will show how the Stalingrad fight, requested by Hitler, was simply however the defining moment of war in World War II. This is on the grounds that it was the finish of an observation the world had, that Germany was the most remarkable country and could win each war. This will be into examination with different occasions when Hitler had assaulted different pieces of the world.Advertising We will compose a custom research project test on The defining moment of war; Stalingrad fight explicitly for you for just $16.05 $11/page Learn More The Stalingrad Battle By mid 1942, Germany had cost Russians colossal misfortunes regarding assets and work power given that the previous had figured out how to slaughter more than 3,000,000 Russian warriors and putting very nearly a comparable number in imprisonment. Were it not for winter that pushed them back a piece, Germans had caught around 90% of Russian land and assets. By the start of summer, Hitler was aga in prepared to assault Russia exploiting their powerless status because of the enormous misfortunes he had cost them before on. The Stalingrad fight started in September 1942 throughout the winter, drove by the â€Å"German officer of the 6th armed force, General Paulus and helped by Fourth Panzer Army†; in fact, General Paulus was requested by Hitler to take Stalingrad whose underlying objective was to catch the oil fields at Caucasus and their last objective was Baku[1], which provided seventy-one percent of all the oil the Soviets utilized during Word war II. Hitler’s other explanation behind catching Stalingrad was because of its relationship with Russia just as its association with the south conduit. Hence by holding onto Stalingrad, he would have incapacitated Russia by a lot. All his enthusiasm on Stalingrad was quickened by the way that he was keen on harming the name of his adversary Stalin who was the Soviet despot and the city was named after his name. For q uite a while, the world was persuaded that Germany had the best and most grounded armed force, which means they could win any war. The complexity of this started during Red Verdun war in 1918, two years before World War I ended[2]. In 1916, the cream of Germany armed force drew in French in a fight that bombed appallingly and from that point forward, issues started since most its adherents pulled back, divisions in the military started which at last fallen, in this manner it had no future. Their adversaries â€Å"Anglo-American-French bloc,† didn't understand that they were moving toward triumph and they â€Å"continued accepting that the German armed force was as yet the most powerful†[3]. The Stalingrad fight is diverse in nature from Red Verdun fight since it was the Germans last articulation of a frantic battle. The Soviet armed force won this fight and it was not just the defining moment in the World War II however in the historical backdrop of humankind.Advertisi ng Looking for research paper on history? How about we check whether we can support you! Get your first paper with 15% OFF Learn More Sixty five percent of all setbacks in the war were Russian. It was Russia blood, apparatus, assets and will which cut Hitler down. This is clear from the way that, when Stalin delegated the two best military authorities, they promised to either free Stalingrad or kick the bucket with so much assurance. A huge number of individuals on the planet followed the procedures of Stalingrad cautiously and each progression the Soviet armed force made brought to them nervousness and mixed delight all through the world[4]. After this destruction, the German armed force was in full retreat since it had lost a great deal therefore it was so powerless with the end goal that it would require some investment to recoup of which Russia was all the while progressing.. During his fights, before for example in Poland, Norway, Holland, Belgium, and France, where he unquesti onably won, Hitler never set out to partition his consideration however consistently guided all his fixation to one significant target. Opposite, during the Stalingrad fight, Hitler had isolated consideration in light of the fact that when he requested assault of the city, a few gatherings of his military were still en route to Caucasus and he was all the while setting others up for a succeeding assault of Siberia. It was in this manner rash to progress having left a significant city unconquered[5]. Were Hitler not partitioned; his 6th armed force would not have been entwined at Stalingrad. The city of Stalingrad was named after the Soviet tyrant Joseph Stalin who was an incredible foe to Hitler. Germany nearly ousted Russia yet they neglected to practice their position. Hitler had excused his president and had played the job himself with no discussion along these lines this disarray made it difficult for the military to crush Soviet, which was sorted out and decided. The two armed forces were well outfitted with troopers, mounted guns weapons, tanks, and planes in this manner, however Germany was believed to be more grounded, they would catch territories during the day, yet Russia would recover them around evening time. Russian administrator at the time was Marshal Zhukov. For them to be vanquished, Germans were caught in Stalingrad city by a main part of Zhukov armed force who had encircled the city. Paulus could have had the option to escape the snare in the clench hand phases of Russians planning yet Hitler requested them to battle up to the last projectile. At the point when the energy of the fight was completely with the Soviets, Hitler would not let Paulus retreat since he never needed to tolerate the blame.Advertising We will compose a custom research project test on The defining moment of war; Stalingrad fight explicitly for you for just $16.05 $11/page Learn More Their catch was quickened by the way that when they were encircled in the city, it was d ifficult for them to be provided with food, ammo, and warmth since the winter temperatures were understanding negative. Left with no decision, they gave up to the Soviet armed force and were taken as detainees. Germany started to withdraw since their thrashing in Stalingrad. This is on the grounds that they lost work when 91 000 Germans were taken detainees and they lost their military and gear meaning they couldn't have the option to battle the Soviet Union any more. This was the ruin of the world’s most remarkable armed force, which had purposed to overcome the entire world hence their defeat was a finished freedom to mankind and a defining moment in the World-war II. The clash of Stalingrad was the bloodiest fight in history and an unexpected and far reaching calamity of Germany. It was one of the most barbaric and unfeeling during the World War 2 since individuals battled actually from road to road and house to house[6]. It was a titanic fight where Stalin’s very n ame was an objective, whereby, each road, house, and floor must be carefully taken. It was the finish of the last significant addition of domain by the Axis on either front, from that point on forward all the significant assaults and offensives were a consolidated exertion. Germany was a super force before 1914 however by 1945, it was a second world country. This is on the grounds that the attack of the Soviet Union depleted the greater part of their assets. The Germans were totally caught off guard for war and on the off chance that it were not for the significant distances and awful winters, the Soviet Union would have most likely lost. The translucent quantities of work power and expanding creation at long last reversed the situation. After Germanys inability to take Stalingrad, their Eastern front armed force was for all intents and purposes devastated and they had to escape the Soviet Union[7]. This turned the War in putting the Russians in all out attack mode, which straightfo rwardly supported in the annihilation and overcoming of Germany by the Allied Forces all through 1944 and 1945. Germany was, basically, encircled with the Americans and British in the West, and the Russians in the East. Before Stalingrad Hitler was still on course to win the war in the European theater yet a short time later, he was on the back foot considering the quantity of troops that were locked in and that died[8].Advertising Searching for research paper on history? How about we check whether we can support you! Get your first paper with 15% OFF Find out More Plainly, the fight was a significant key misstep by Hitler since it squandered indispensable German assets. Hitler ought to have packed all powers in Southern Russia and utilized them to catch the fundamental oil fields of the Caucasus’s since oil was the backbone of all the automated tanks, planes, and trucks that the Soviet association utilized during World war II. In Stalingrad, the Germans were impeded and lost all their past focal points, for example, versatility, capability and airplane spread. In spite of taking 90% of the city, the Russians hung tight, and since they well familiar with the winter season, they had the option to circle the city, rendering Germans powerless. A huge number of men had been caught and encircled and the primary German field marshal had been taken prisoner in history †a significant purposeful publicity overthrow for Stalin and an affront for Hitler. Had Soviets lost Stalingrad, they would have lost the war, and the crude material they req uired would have fallen under the control of Germans. This is on the grounds that their objective, Stalingrad and Baku were the significant providers of oil and different necessities Soviet were utilizing during the World War II. The Downfall of Hitler The destruction of Germany originated from poor authority. This is on the grounds that when the Germans were assaulting Russia for the subsequent time, Hitler chose to taken up the job of his Generals and he counseled them no more. Prior on, the German military had purposed to keep sidestepping the effectively feeble Russian armed force and to pulverize the staying ones just as catching the Russia capital city. Besides, they were to catch the rich oil fields Caucasus just as Stalingrad, the primary modern and transportation focus that was the fundamental conduit of inward Russia. Their point was not to possess Stalingrad yet to put it under substantial reconnaissance to guarantee that no organizations were working. The greatest mix-up that Hitler did was his choice to stay in Stalingrad in the wake of being beguiled by the way that

Zohal Faqeeri Krista Ferguson free essay sample

It just took around four passages in to be snared on this story; it just took four sections to begin relating it to my life and normal encounters. She Had Some Horses: The Education of a Poet was an amazing story. It was an incredible case of needing to stick out and attempting to make sense of why that was not a typical thing in Sherman Alexies’ culture. I trust Sherman Alexie composed this story to give every one of us how writing transformed him and his was of reasoning. He generally had, from the earliest starting point, interests. He was consistently inquisitive concerning why there were no Indian essayists in the books he read. The entirety of his inquiries drove him to finding numerous answers. His perspective made him totally different from the others. He saw things that numerous others didn't. I figure he may have been somewhat humiliated of being an Indian. We will compose a custom exposition test on Zohal Faqeeri Krista Ferguson or then again any comparative point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Be that as it may, through composition and verse, he started to learn things about himself. He discovered that he was in truth a great essayist and artist. It appeared as though one of his fundamental objectives after he began composing more likely than not been to change people’s minds about what their picture of a â€Å"Indian† is. â€Å"It was consistently about Plains, Indians, or the Navahos (42). † In this piece of the story he said that the books they were appointed to peruse at school about Indians were composed by non-Indians and had a sort Faqeeri 2 of ‘stereotypical’ perspective on Indians. He didn’t very like the possibility of everybody having a specific picture of his kin. That was an incredible piece of the story since I originate from a spot not quite the same as generally everybody I meet. Individuals consistently express segregating comments to me climate it’s kidding or not, it’s upsetting. He got a major increase in certainty from Joy Harjo, an Indian essayist and writer. He discovered her composing rousing and it caused him to accept that he as well, can be an author and a writer. This story was a bit of composing that I could truly relate as well. At the point when he said he was in school and had no clue what to become, felt like those my own words and feeling. This is a man who developed constantly himself as an author and an individual.

Parents-Inspire Adventure! - UGA Undergraduate Admissions

Parents-Inspire Adventure! - UGA Undergraduate Admissions Parents-Inspire Adventure! My son is a junior at Georgia Tech (yes, a UGA admissions person has a child at GT), where he is studying Aerospace Engineering with a Certificate in Astrophysics. My wife and I have trouble even comprehending his courses now, such as Jet and Rocket Propulsion, much less being able to help him with any coursework. On the plus side, we do get to say Well yes, my son is a rocket scientist. We still like to give him our wonderful parental words of advice though, with one of the key ones being Go to all of your classes. It was challenging, therefore, when he told us in August that he would be missing the first day of class for the Fall 2017 term so he could travel with a group of friends to see solar eclipse in the path of totality in South Carolina. As parents, our first thought was to tell him no way. Its bad enough to miss class, much less miss the first day of class. But being good parents (at lease as good as we can be), we told him that it was his decision to make, and we would be okay with his choice. He let his professors know his plans, sent out texts and group invites planning out the trip, and then caravanned up to Clemson, SC with nine friends to experience the total eclipse. Being parents, we tracked his progress up to SC on our iPhone, hoping that they would not get caught up in traffic and that the trip would go well. It was wonderful when he texted us after the eclipse saying It was the most amazing thing ever!. This is high praise coming from a person where the majority of his responses to his parents are Okay and Yup. We spent too much time worrying about him missing class and too little time thinking about the amazing adventure he would experience. As a future Aerospace Engineer, his passion is space, and how much more thrilling an event can you get than a total eclipse surrounded by friends. We focused too much on the correct thing to do and too little on the overall impact of the actual experience. Sometimes parents of prospective college students focus so much on the process, they forget to look at the adventure. Yes, the college process is about admission, finding the right fit, and focusing on a degree/job. But it is also about the smaller, more meaningful events that occur within that span of four years. I personally dont believe that college will always be the proverbial best years of your life, as students will encounter joys and challenges during there college time. But what I do believe is that some of the most amazing adventures in your life will occur during your college time. The biggest thing for students is to learn to look for these potential events, and for parents to foster this mindset. So parents, help your kids with the day to day things, but dont forget to inspire them to seek out those amazing adventures that come along. Go Dawgs!

Mobile Learning mGBL - Free Essay Example

Sample details Pages: 14 Words: 4203 Downloads: 7 Date added: 2017/06/26 Category Telecommunication Essay Type Research paper Did you like this example? Mobile Game-Based Learning (mGBL) Development Methodology 1.0Introduction There is increasing interest in the use of ICT and educational technology to promote learning formally or informally. Such technologies are educational software in CD, web-based or online learning, e-learning, Computer-Based Training (CBT), and most recently mobile learning (m-learning). M-learning can be described as a learning technique that happens across locations or that takes advantage of learning opportunities offered by mobile technologies such as mobile phones, smart phones, PDAs and handheld devices. Don’t waste time! Our writers will create an original "Mobile Learning mGBL" essay for you Create order Many research findings show the potential and effective use of mobile technologies for learning purpose (Naismith et al., 2006; Pachler, 2007) with using variety of learning systems as listed in Table 1. Table 1: Example of Mobile Learning Systems Application Types Project Names Authors SMS text message BBC Bitesize Programme Mobile Learning Language System Learning System (Blackboard) BBC Bitesize (2003) Thornton and Houser (2004) Vassell et al. (2006) Mobile Game mGBL project Mathematic Video Game- Skills Area Virus MIT Game-To-Teach Mitchell et al. (2006) Lee et al. (2004) Collella (2000) Klopfer and Squire (2002) Mobile Application Classroom Response System -Educue Ambient Wood Butterfly Watching System Interactive Audio-Visual tour Dufresne at al. (1996) Rogers at al (2002) Chen at al. (2004) Proctor and Burton (2003) Although there are many application types in mobile learning, this research is focusing on the mobile game as a scope of study. Mobile game-based learning (mGBL) is a game specifically for learning which is also played on a mobile phone, smart phone, PDA or handheld devices. The purpose of mGBL is by using game play to enhance motivation in order to learn, engage education, or to enhance effectiveness of learning content transfer or other specific learning outcome. In a general term, mGBL can be categorized as a serious game (Sawyer and Smith, 2008). The research on serious game increases dramatically world wide (Corti, 2006) and this is due the fact that the growing usage and popularity of exploiting game to support learning (Sawyer, 2008). Figure 1 shows that the GBL is the most popular terms searched via Google amongst other game-based concept. Figure 1: Popularity on Game-Based Concept (based on Sawyer, 2008) To fully utilize the potential of mGBL, we must look beyon d the practice uses of the mGBL. The most important part is the design and methodology to develop mGBL. Developing a good game is very important because to make sure the player is motivated enough to keep playing the game until the game goal has been achieved (Kramer, 2000; Rollings and Morris, 2004) and similarly to mGBL by adding learning module as stated by Prensky (2001), Becker (2006), and Gee (2003). In order to take advantage of those aspects of â€Å"good† games for learning, the design and development of mGBL must be studied. 2.0Research Motivations The ownership of mobile phone exponentially increasing all around the world. For example in Malaysia the subscriptions of mobile phone are growing rapidly with a high penetration rate (MCMC, 2007). This is due to the fact that mobile technology is naturally portable, flexible to anywhere, possible to connect us to variety of information sources and enable communication everywhere (Smith et. al, 1999; Naismith et al. , 2006). With such huge potential, there is possibility of using mobile for learning because it combines the wireless connectivity and educational contents (text, multimedia, application) delivered according to learners location, requirements and skills (Salz, 2006). One of the educational content is mGBL because it can be exploited to be an interesting mobile content. Most of students like playing games. Looking at this prospective market for game, mGBL is worth to be one of the mobile learning content. In addition, there are a lot of advantages of using games for learning. Cisic et al. (2007) discuss the advantages of games which can promote learning by motivation, play environment, and role playing. Therefore mGBL suppose to be developed in an appropriate way which can further achieve the learning objective for mobile learning. Other aspect of motivating for this research is the proposed Malaysian government initiative. Norshuhada and Syamsul Bahrin (2008) have discussed about the Malaysian government initiative which has introduced the Malaysian MyICMS 886 to promote local content development: â€Å"MyICMS 886 dictates a number of strategies for the growth of local content and these are promoting awareness, building competencies in higher education and forming strategic alliances. The goals are to encourage local creativity, address new content demands and also export content. In achieving these goals, the Malaysian government together with a number of key industry players have provided many funding incentives specifically for local content production.† The Malaysian government initiative is mainly purpose to encourage local company to create and develop local-based content with their creativity for marketing both locally and internationally. 3.0Research Problem Embedding learning content to mobile games can be complicated because mobile games differ from the application software, particularly designing educational game. In orde r to develop mGBL, it is crucial for developer to refer at the comprehensive design and development methodology. The development of mGBL can be a combination of two models; game development method and instructional design (ID) model. Most of ID models contain valuable insights and guidelines for development of instruction. Each addresses various problems effectively and it would be foolish to ignore them in an attempt to create any learning based technology (Becker, 2006). In addition, Moser (2000) stated that ID model can and should be incorporated into new setting (in different media) for designing object learning and the ability of the method to provide the necessary element of learning. Various game design models and development methods have been proposed and are made available in different genre of games, with each having their own requirements. Similarly to ID models offer different components which cater to which context one applies (Gustfason and Branch, 1997; Moser, 2 000). Although game development has a history of implementation in ID (Garris et al. (2002), literature still lack available of comprehensive methods specifically for developing mGBL applications. Most of the methods are guidelines or general approaches for developing mobile game (Dholkawala, 2007; IGDA, 2005). Other concerning aspect to develop mGBL is the restrictions on design in mobile environment such as screen design, interaction, and software/hardware dependent (Lee, 2005). The guideline on how to align with these restrictions should also be included in the development method, so that the developer will put into consideration when they apply it into the real development. 4.0Research Objectives In attempting to cater this problem, the following research objectives are devised. The main research objective is to propose a methodology for developing mobile game-based learning (mGBL). In accomplishing the main objective, the following sub-objectives are also formed: To investigate the key issues of: developing mobile game for learning embedding ID model in developing mGBL. To explore and identify the main components of methodology for developing mGBL. To develop the methodology for development of mGBL. To test the proposed methodology by developing a prototype. To evaluate the proposed methodology in term of development efficiency 5.0Research Questions In achieving the objectives, four main questions bring up: What are the key issues of developing mobile game-based learning? What are the components of design model for developing mobile casual game for learning (mGBL)? What are the flows and cycles of the mGBL development methodology? How to evaluate the efficiency of the proposed methodology? 6.0Research Methodology A prominent design science research methodology (Vaishnavi and Kuechler, 2007) will be adopted for accomplishing the research objective because the expected main output for this research is a methodology. The methodology is divided into five phases; Awareness of Problem, Suggestions Development, Evaluation, and Conclusion. Figure 2 illustrates the activities will be conducted in this study. Activities Phases 1.1 Literature study, web browsing information reuse Research Methodology 1 Awareness of Problem 2 Suggestion 3 Development 4 Evaluation 5 Conclusion 1.3 Initial study on the usage of mobile game among students 1.4 Survey study on mGame Development Methodology among mGame developers Outcomes 2.1 Study on the flow and cycle of the mGBL development Research problems Key issues of mGBL development Components of mGBL methodology 1.2 Comparative study on current mGBL methodologies/ models 3.1 Develop t he proposed mGBL methodology 4.1 Test the proposed methodology by developing a prototype 5.1 Report writing and research publication 4.2 Evaluate the proposed methodology in term of development efficiency Proposed mGBL methodology mGBL Prototype Evaluation Result Publications 2.2 Combine the mGBL development components Obj 1 Obj 2 Obj 3 Obj 4 Obj 5 Figure 2: Research methodology adopted from Vaishnavi Kuechler (2007) 7.0Comparative Study on the GBL Design and Development Models This study is conducted in order to compare and explore the available design and development methods proposed by several researchers. The collected models can be analyzed into two: (1) General Game-based Learning Models and (2) Mobile Game Design Models and Methodologies. The general GBL models as following: Amory and Seagram (2003) Game Object Model (GOM), Game Achievement Model (GAM); and Persona Outlining Model (POM). Amory (2007) Game Object Model II Garris et al. (2002) Input-Process-Outcome Game Model Kiili (2005) Kiilis Model Norma (2005) Engaging Multimedia Design Model Watson (2007) Games for Activating Thematic Engagement (GATE) Tan et al. (2007) Adaptive Digital Game-based Learning Framework Noor Azli et al. (2008) Framework for Designing GBL for Children Nor Azan Wong (2008) -GBL Model for history courseware design The mobile game development models and methodologies as listed below: Mitchell et al. (2006) mGBL model Paras Bizzocchi (2005) -Integrated Model for Educational Game Design Dholkawala (2005) Best Practice for Mobile Game Development McGuire (2006) Scrum Methodology Dynamic Ventures (2007) -Game Development Methodology Edwards Coulton (2006) Design-Protect-Build-Test-Market-Sell Novak (2004, 2007) Game Development Process Janousek (2007) Game Life Cycle The separation between the above two analyzed categories is based on the differences on the design model and development methodologies. As stated by Vaishnavi and Kuechler (2007), design model is a set of propositions which express the relationship between components or concept. On the other hand, development methodology is a set of steps or guidelines used to perform a task. Table 2 and 3 illustrate a summary of the comparative study on the design or development models and methodologies for game-based learning (GBL), mobile game (mGame), and mobile game-based learning (mGBL). The analysis is based on descriptions, advantages, and disadvantages of the models. Table 2: A summary of GBL models No. Name Author/ Proposed by Description Disadvantages 1. GOM (Game Object Model) Amory Seagram (2003) GOM is a design model and also an evaluation model GOM relates game elements to the promotion of educational objectives 2. GAM (Game Achievement Model) Amory Seagram (2003) GAM is a design and evaluation model GAM is part of GOM The GAM works on the principle of linking educational and in-game objectives in order to create a continuous experience and maintain interest in the game. This forms the outline of the game and the basic story. 3. POM (Persona Outlining Model) Amory Seagram (2003) POM is a design and evaluation model POM uses expected player interaction to build a persona concept to better define the best design POM works under the concept of four fundamental questions. Who will be exploiting the system? What will they be doing? How will they do it? With what technology will the system be developed? 4. GOM Version II Amory (2007) GOM II is an extended model of GOM The most significant addition caused by this model the addition of the Social Space This is only a design model which is not providing the development methodology. GOM has a tendency to focus too much on mechanical aspects GOM covers so many things it will become necessary to create a complicated evaluation system to match it. Although it claims to be a model that integrates education theory and game design, it does so at an abstract level by placing a requirement for learning objectives as part of the model. There are no actual examples and there is no data. This model doesnt really do much to address how to implement learning objectives, which to my mind is at the core of all instructional design. These model generally applicable for educational software. 5. Input-Process-Outcome Game Model Garris et al. (2002) This is a design model. The model adopts the input-process-output framework, and provides a game cycle that is triggered by specific game features. The objective of this model is to incorporate instructional and certain features of games at first level which then trigger a cycle that includes user judgments or reactions such as enjoyment or interest, user behaviors such as greater persistence or time on task, and further system feedback. Finally, this engagement in game play leads to the achievement of training objectives and specific learning outcomes. This is only a design model which is not providing the development methodology. The model focuses on the game play and game cycle. 6. Kiilis Model Kiili (2005) This is a design model. The model works to related already existent game theory with already existent educational theory in order to create a functional model based off of already well accepted concepts. Foremost important in the Killi Model is the concept of Flow Theory found in game design. Kiliis model can best be viewed as one large problem linked by a series of smaller problems. This is only a design model which is not providing the development methodology. Kiliis model focuses only on behavioral aspects 7. Engaging Multimedia Design Model Norma (2005) This is a design model. This model focuses on the engagement level of a learner. The concept of this model can be adapted into designing an educational game. This is only a design model which is not providing the development methodology. This model is a general model for multimedia design specifically for children. 8. GATE (Games for Activating Thematic Engagement) theory Watson (2007) This is a design model. GATE theory is a theory of educational game design driven around the principles of engaging the learner in a topic in order to encourage further exploration. The underlying premise behind GATE is to make the player autonomous and self-motivated. The model heavily based upon the works of Bruner This is only a design model which is not providing the development methodology. The GATE model is too abstract. The GATE model is still too new for there to be a body of evidence that either supports or refutes its value. 9. Adaptive Digital Game-based Learning Framework Tan et al. (2007) The model focuses on both of the design and learners aspects. In learners aspect, it consists of psychological needs, cognitive development, and learning behavior. In design elements, it consists of multimodal, task, and feedback. This is only a design model which is not providing the development methodology. This model is still new and needs several studies to support on it effectiveness. 10. Framework for Designing GBL for Children Noor Azli et al. (2008) A design model which is modified from Kiilis Model Emphasize cognitive presence by stressing the importance of reflective observation and knowledge construction The model specifically to Pre-school domain. This is only a design model which is not providing the development methodology. This model is still new and needs several studies to support on it effectiveness. 11. GBL Model for history courseware design Nor Azan Wong (2008) A design model The model focuses on components of history courseware design for Secondary school- upper level. The model consists of 2 components; pedagogy and digital games components. This is only a design model which is not providing the development methodology. This model is also still new and needs several studies to support on it effectiveness. Table 3: A summary of mGame and mGBL design models and methodologies 1. mGBL Model Mitchell et al. (2006) The mGBL models will be iteratively developed within a social-constructivist framework, using experiential learning and situated learning theories that see learning as a social activity constructed in interactions with others. This approach suits learning models delivered via mobile phones. Importantly, they will also support creative decision-making, encouraging players to consider decisions from different perspectives with a focus on mission, defining significant results and doing rigorous assessment. The mGBL model has been applied to these domain: e-health, e-commerce, career guidance, and m-government Although this model is the most relevant to mGBL, but it focuses on the design part. This is only a design model which is not providing the development methodology. 2. Integrated Model for Educational Game Design Paras Bizzocchi (2005) This model reconciles flow, learning, and motivation within an immersive game experience. The model shows that games foster play, which produces a state of flow, which then increases motivation, and lastly supports the learning process. This is only a design model which is not providing the development methodology. 3. Best Practice for Mobile Game Development Dholkawala (2005) This methodology suggests steps in developing mobile game in general from developing game concept until the trimming process. These guidelines are general use for developing mobile game which not includes the ID model. 4. Scrum Methodology McGuire (2006) The methodology is based on Agile Methodology. The iterative process is a main concern for this methodology. It focuses on the tasks given to each individual of the development team. This methodology also for general use for developing mobile game which not includes the ID model. 5. Game Development Methodology Dynamic Ventures, Inc. (2007) The methodology provides guideline to develop general mobile game It focuses on the feedback and input from the client, stakeholders and developers. The methodology is an iterative process. This methodology also for general use for developing mobile game which not includes the ID model. 6. Design-Protect-Build-Test-Market-Sell Edwards Coulton (2006) This methodology extends the Design-Build-Test philosophy. The added processes are protecting IP, marketing and selling games. The methodology is also an iterative process. This methodology also for general use for developing mobile game which not includes the ID model. 7. Game Development Process Novak (2004, 2007) The development process similar to multimedia development phases. The main focus of the methodology is the design documents such as game proposal, game design document, technical design document and test plan. This methodology also for general use for developing mobile game which not includes the ID model. 8. Game Life Cycle Janousek, (2007) The methodology is based on the game life cycle. It is specifically for developing game using Flash technology. This methodology also for general use for developing mobile game which not includes the ID model. 7.0Tasks have been conducted This section indicates the tasks have been conducted during the period. 7.1Literature Study, Web Browsing and Information Reuse The process began with identifying the key issues of developing mGBL. A few articles were found based on design models and development methodology for GBL. A comparative study on various design models was conducted by reviewing the advantages and disadvantages of each. Parts of the results are shown in Table 2 and 3. 7.2Initial Study on the Usage of Mobile Game among Students The initial study on the usage of mobile game has been conducted since July 2008. The main objective of the initial study is to among students at secondary schools. The target respondents were -Data have been collected, in the process of analyzing. -among secondary school students (13-17 years of age) -Collected randomly in Kedah, Perak and Seremban, with 678 respondents. 7.3Survey Study on the current practice of Mobile Game Deve lopment Methodology among Mobile Game Developers -Still in waiting for data which will end at 30th September 2008. -Conducted for 170 companies around the world. The list is randomly selected from the web and game developer forum or web blog References Amory (2007) Game object model version II: a theoretical framework for educational game development. Journal of Educational Technology Research and Development. Vol 55 no. 1. Sringer Boston. Amory, A. and R. Seagram. (2003). Educational game models: conceptualization and evaluation. South African Journal of Higher Education 17(2), 206 217 BBC Bitesize. (2003). GCSE Bitesize programme for schools. https://www.bbc.co.uk/schools/gcsebitesize/games/ Becker, K. (2006). Pedagogy in Commercial Video Games. In D. Gibson, C. Aldrich M. Prensky (Eds.), Games and Simulations in Online Learning: Research and Development Frameworks: Idea Group Inc. Chen, Y.S., Kao, T.C., Yu, G.J., Sheu, J.P. (2004). A mobile butterfly-wa tching learning system. for supporting independent learning. In Proceedings of the The 2nd International Workshop on Wireless and Mobile Technologies in Education. Taiwan. IEEE Computer Society. Cisic, D. Tijan, E. Kurek, A. (2007). Mobile Game Based Learning Taxonomy and Student Experience. In Proceedings of the 29th International Conference Information Technology Interfaces, ITI 2007. Collella, V. (2000). Participatory simulations: building collaborative understanding through immersive dynamic modeling. Journal of the Learning Scinces. 9(4): 471-500. Corti, K. (2006). Games-based Learning; a serious business application. PIXELearning Limited. Dholkawala, M. (2007). Cryptic Capers: Best Practices for Mobile Game Development, Retrieved, June 18, 2007 from https://www.adobe.com/devnet/devices/articles/cryptic_capers.html Dufresne, R.J., Gerace, W.J., Leornard, W.J., Mestre, J.P. and Wenk, L. (1996). Classtalk: a classroom communication system for active learning. Jour nal of Computing in Higher Education, 7: 3-47. Dynamic Ventures, Inc. (2007). Proven Agile Software Development Process. Dynamic Ventures, Inc. Software Development Services. Available at https://www.dyve.com/dv/methodology.htm Edwards, R. and Coulton, P. (Oct. 2006). Providing the skills required for innovative mobile game development using industry/academic partnerships. Innovation in Teaching and Learning in Information and Computer Sciences (ITALICS). Volume 5 Issue 3. Garris, R., Ahlers, R., Driskell, J.E. (2002). Games, motivation, and learning: A research and practice model. Simulation Gaming, 33(4), 441-467. Gee, J. P. (2003). What video games have to teach us about learning and literacy. New York: Palgrave Macmillan. Gustafson Gustafson, K.L. and Branch, R. M. (1997). A Survey of Instructional Development Models. Syracuse Univ., Syracuse, NY: Clearinghouse on Information and Technology. IGDA (2005). Mobile Game White Paper, Int. Game Developers Assoc, Ga me Developers Conference. Retrieved, June 18, 2007 from https://www.igda.org/online/IGDA_Mobile_Whitepaper_2005.pdf Janousek, S. (2007).The Art and Zen of Mobile Game Creation with Flash. Available at https://www.slideshare.net/scottjanousek/fitc-2007-the-art-and-zen-of-mobile-game-creation-with-flash/ Kiili, K. (2005). Digital game-based learning: Towards an experiential gaming model. Internet and Higher Education, 8, 13-24. Klopfer, E. Squire, K. (2002). Games-to-Teach: An MIT Workshop at the International Conference of the Learning Sciences, Seattle, WA Kramer, W. (2000). What makes a game good? The Games Journal. https://www.thegamesjournal.com/articles/WhatMakesaGame.shtml Lee, J., Luchini, K., Michael, B., Norris, C., Soloway, E. (2004). More than just fun and games: assessing the value of educational video games in the classroom. In Proceedings of the CHI 04 Conference on Human Factors in Computing Systems, Vienna, Austria. Lee, I. (2005). Mobile Learning: Its Challenges and Opportunities for Culturally Heterogeneous Society. Conference Initiatives 2005. McGuire, R. (2006). Paper Burns: Game Design With Agile Methodologies. Available at https://www.gamasutra.com/features/20060628/mcguire_01.shtml MCMC: Malaysian Communications and Multimedia Commission (2007). Fact and Figures, https://www.mcmc.gov.my Mitchell, A., Inchingolo P., Vatta F., Gricar J., Cisic D., Petrovic O., Kittl C., Peyha H. J. (2006). mobile Game-Based Learning to promote decision-making skills- a pan-European project, in Proceedings of EURO mGOV 2006. Moser, R. B. (2000). A methdololgy for the design of educational computer adventure game. Unpublished PhD Thesis. Naismith, L., Lonsdale, P., Vavoula,G., and Sharples, M. (2006). Report 11: Literature Review in Mobile Technologies and Learning. Futurelab Series. Noor Azli, M.M., Nor Azan, M.Z. and Shamsul Bahri, C.W. (2008). Digital game-based learning for children. In Proceedings of the IEEE Interna tional Symposium on Information Technology 2008 (ITSim08). Kuala Lumpur, Malaysia. Nor Azan M.Z. and Wong S.Y. (2008). Game-based learning model for history courseware: a preliminary analysis. In Proceedings of the IEEE International Symposium on Information Technology 2008 (ITSim08). Kuala Lumpur, Malaysia. N. Said. (2005). An engaging multimedia design model. In Proceedings of the 2004 Conference in. Interaction Design and Children. College Park, Maryland. Norshuhada, S. Syamsul Bahrin, Z. (2008). Mobile Games Based Learning (mGBL) with Local Content and Appealing Characters, Int. Journal of Mobile Learning and Organization, Inderscience, USA.(in print) Novak, J. (2004). Game Development Essentials: An Introduction. Thomson Delmar Learning. Pachler, N. (2007). (Ed), Mobile learning: towards a research agenda. WLE Centre Occasional Papers in Work-based Learning 1.London: Institute of Education Paras, B., Bizzochi, J. (2005). Game, Motivation, and Effective Learn ing: An Integrated Model for Educational Game Design. Paper presented at the Digital Games Research Association Conference (DiGRA 2005), Vancouver, BC Prensky, M. (2001). Digital game-based learning. New York: McGraw-Hill. Proctor, N., and Burton, J. (2003). Tate modern multimedia tour pilots 2002-2003, In J. Attewell, G. Da Bormida, M. Sharples and C. Savill-Smith (Eds.). M Learn 2003: Learning with mobile devices. London: Learning and Skills Development Agency. 54-55. Rogers, Y., Price, S., Harris, E., Phelps, T., Underwood, M., Wilde, D. and Smith, H. (2002) Learning through digitally-augmented physical experiences: reflections on the Ambient Wood project. Equator Technical Report. Rollings, A. and Morris, D. (2004). Game Architecture and Design: A New Edition. New Riders, Berkeley, CA. Salz, P.A. (2006). Learning to go mobile. Available at https://www.econtentmag.com/ Articles/ArticleReader.aspx?ArticleID=15299AuthorID=157 Sawyer, B. and Smith, P. (2008). Serio us game taxonomy. Serious game initiative. Available at https://www.dmill.com/presentations/serious-games-taxonomy-2008.pdf Smith, J., Mohan, R. and Li, C. (1999). Scalable multimedia delivery for pervasive computing†, ACM Multimedia, available at: www.ee.columbia.edu/jrsmith/html/pubs/acmmm99.pdf Tan, P.H., Ling, S.W., Ting, C.Y. (2007). Adaptive Digital Game-Based Learning Framework. In Proceedings of the Second International Conference on Digital Interactive Media in Entertainment and Arts (DIMEA 2007), Perth, Western Australia. Thornton, P. and Houser, C. (2004). Using mobile phone in education. In Proceedings of the 2nd International Workshop on Wireless and Mobile Technologies in Education. Taiwan. Vaishnavi, V. and Kuechler, W. (2007). Design Science Research Methods and Patterns: innovating Information and Communication Technology. New York: Auerbach Publications. Vassell, C., Amin, N. and Patel, D. (August 2006). Mobile Learning: Using SMS to Enhance Ed ucation Provision. In Proceedings of the 7th Annual Conference of the Higher Education Academy for Information and Computer Sciences, Dublin Ireland. Watson, W. R. (2007). Formative research on an instructional design theory for educational video games. Unpublished Doctoral Dissertation, Indiana University

Optical systems Free Essay Example, 1500 words

The band has an optical heart rate proctor, along with the gyro meter, 3-axis accelerometer, as well as the sensors for skin temperature, ambient light, galvanic skin response, and the capacitive touch (IDTechEx, 2014), as shown in the figure 2 in the Appendix. In addition, the ABI Research also suggests that the most promising area where the wearable technology is used most widely is the health and fitness in today’s market, and by 2017, this area alone can be ranged over 170 million of devices (Kurwa, et al. , 2014). In this regard, there are some other examples, such as Adidas miCoach for athletes, adiSTAR Fusion used in shoes and sports, Zephyr’s Consumer HxM and BioHarness used for emergency responses, electromyography-sensor-based shirt by university students used to trail the data for exercises, and also the Utope’s fashionable Sporty Supaheroe used for fitness (a jacket with LED showing accelerator, phone calls, and 3D gyroscope) (Ranck, 2012). In the area of medical and E-health, it is suggested that the current market for medical devices in wearable technology is valued at $2 billion in 2011, which is predicted to be tripled by 2016 (TaylorWessing, 2012). We will write a custom essay sample on Optical systems or any topic specifically for you Only $17.96 $11.86/pageorder now For example, the CGM (continuous glucose monitor) is the wearable medical device that is used by diabetes patients, where it provides alerts in advance about the increasing or lowering glucose levels in the patients, which help them to adopt a healthy lifestyle according to their disease (the device architecture is shown in appendix ad figure 3) (Facchinetti, et al. , 2013). In addition, the healthcare providers are using internet and wearable devices together to trail the patients’ symptoms and connect them to cure, such as medical patches, Tricorder, MEMS sensors, and Pulse Oximetry (Villasenor, 2014). Apart from the medical, fitness, sports and lifestyle areas of wearable technology market, the optical devices in the area of computing and communication are becoming the mainstream product of the wearable technology market. For example, a recently launched device named, Google Glass, by the Google Inc. has computing and communication features with the style/glamour. Ranck, (2012) has stated thatâ€Å"†¦Google Glass has a camera that can collect and store images and video, and it also has a gyroscope, accelerometer, compass and microphones as well as Wi-Fi and Bluetooth†¦Ã¢â‚¬  (p. 10) (as shown in the figure 4 in appendix). It is the most recent innovative device that is also stylish and is priced only at $1500 and is launched for the consumer market.

Senior Science Half Yearly Revision Free Essays

Senior Science Half-Yearly Revision 1. Surface tension – A property of the surface of a liquid. It is what causes the surface portion of liquid to be attracted to another surface, such as that of another portion of liquid. We will write a custom essay sample on Senior Science Half Yearly Revision or any similar topic only for you Order Now Surface tension is caused by cohesion (the attraction of molecules to like molecules). Since the molecules on the surface of the liquid are not surrounded by like molecules on all sides, they are more attracted to their neighbours on the surface. Mercury has a high surface tension. The meniscus of water is concave whilst the meniscus of mercury is convex. When a water strider is on the surface of the fluid, the surface under tension will behave like an elastic membrane. There will be a small depression on the surface of the water. The vertical components of the forces by the molecules on the object will balance out the weight of the object. 2. Biomaterials are special materials that are biocompatible. They are able to function in contact with the living tissue with minimal rejection from the body. A biomedical device are implants that are engineered from biomaterial and designed to perform specific functions of the body. Titanium alloy – low-density, non-toxic, biocompatible, strong, and non-corrosive. Plastics (polymers) – biocompatible, not-toxic, non-corrosive, smooth, flexible, and low-density. 3. Muscles – Muscles look like bundles of pale pink tissue which pull the bone. Tendons – Tendons are shiny white tissues at the ends of the muscles that attach muscles to bones. Ligaments – Ligaments connect bones to other bones at joints. They look like a shiny white covering of the joint surfaces. Cartilage – Between the bones is another shiny white material that is slippery. This is cartilage, which helps the bones move without grinding against one another, or without causing trauma. 4. Why is it important for detergents to be biodegradable – Non-biodegradable detergents could build up in waterways and cause significant and long-term damage. Biodegradable can be broken down by the action of living things like bacteria and other microbes. 5. Transdermal Patches – Slow and steady drug release directly into the bloodstream is the main benefit of skin patches. The drug is encased in a polymer which slowly releases the drug. E. g. Nicotine patches. Subdermal Implants – Devices implanted under the skin are also being developed to deliver drugs at a controlled rate. E. g. Contraceptives. It consists of six flexible silicon tubes filled with a five-year supply of the contraceptive hormone. It is implanted in the upper arm, and small amounts of the hormone continuously seep through the permeable tubes into the bloodstream. 6. Water is important in making medicines because generally, the more water soluble a drug, the quicker will be its absorption. It can be administered orally (as solutions, or in capsules or tablets) and by injection. Water acts as a solvent. . What causes the sound of a heartbeat – The first heart sound (lub) is caused by the acceleration and deceleration of blood and a vibration of the heart at the time of the closure of the tricuspid and mitral valves. The second heart sound (dub) is caused by the same acceleration and deceleration of blood and vibrations at the time of closure of the pulmonic an d aortic valves. Basically, the sound comes from the heart valves closing. 8. Surfactants are wetting agents that lower the surface tension of a liquid, allowing easier spreading, and lower the interfacial tension between two liquids. Surfactants improve water’s ability to wet things, spread over surfaces, and seep into dirty clothes fibres. One end of their molecule is attracted to water, while the other end is attracted to dirt and grease. So the surfactant molecules help water to get a hold of grease, break it up, and wash it away. Soaps and detergents are both emulsifying agents and surfactants. 9. Colloid – a type of mixture in which one substance is dispersed evenly throughout another. Particles that remain suspended for a long time. Suspension – a mixture containing particles that settle out or form layers. Particles that settle out or form layers. Solute – the substance to be dissolved. Solvent – the substance in which to be dissolved in. Solution – a group of molecules that are mixed up in a completely even distribution. Dissolved substances. Mixture – is when two or more different substances are mixed together but not combined chemically. 10. Non-invasive medical techniques – X-ray and Ultrasound. Advantages – does make an incision into the skin and short or no hospital stay. Disadvantages – may not be able to detect all problems. Minimally invasive – Keyhole surgery and Angioplasty. Advantages – get a detailed diagnostic report. Disadvantages – long hospital stay. 11. Hydrophilic – refers to a physical property of a molecule that can transiently bond with water (H2O) through hydrogen bonding. Heads stick in the water, tails stick out of the water. Hydrophobic – is the physical property of a molecule that is repelled from a mass of water. Tails stick in the water, heads stick out of the water. 12. If plaque or fats get deposited in the arteries, it slowly blocks blood from flowing freely to the heart. Plaque deposits that have built up inside arteries can be reduced by the technique called angioplasty. An empty and collapsed balloon on a guide wire, known as a balloon catheter, is passed into the narrowed locations and then inflated to a fixed size. The balloon crushes the fatty deposits, so opening up the blood vessel to improved flow, and the balloon is then collapsed and withdrawn. 13. Lubricants: Use – Reduces friction between moving parts. Precautions – Some are flammable-keep away from flames. Pesticides: Use – Kills pests. Precautions – Toxic-do not swallow, inhale or spill on skin. Solvents: Use – Dissolves dirt on clothes, turpentine to clean paintbrushes, oven cleaners to dissolve fat. Precautions – Some are flammable and toxic. Drain and oven cleaners are corrosive and will burn skin badly. Do not swallow, inhale or spill on skin. Cosmetics: Use – Perfumes to produce a fragrant and pleasant scent. Make-up to change appearance. Hair gel to change a particular hairstyle. Precautions – May cause an allergic reaction in susceptible people. Sprays may be dangerous to inhale. Preservatives: Use – Prevent bacteria growing in food. Precautions – May cause illness if eaten. Sulphur dioxide may cause asthma. May cause learning difficulties. 14. Diagram of the Heart 15. Parts of the Digestive System 16. The pH of the stomach is between 2 -3. This acidic condition will help kill bacteria and mix the food with digestive juices. The pH of the small intestine is between 7. 5-8. This alkaline condition helps in complete digestion and absorption of the food. 17. Role of skin – Helps maintain a constant body temperature. Micro-flora – Protects the body from disease. 18. Water-soluble vitamins: 8 B vitamins and vitamin C. Fat-soluble vitamins: Vitamins A, D, E and K. Water-soluble vitamins dissolve easily in water, and in general, are readily excreted from the body, to the degree that urinary output is a strong predictor of vitamin consumption. Because they are not readily stored, consistent daily intake is important. Fat-soluble vitamins are absorbed through the intestinal tract with the help of lipids (fats). They are more likely to accumulate in the body. How to cite Senior Science Half Yearly Revision, Papers

Accounting and Analysis for Managers-Free-Samples for Students

Question: Analysis and Compare the Annual report of TPG Telecom Limited and Telstra Ltd. Answer: Companies Selected TPG Telecom Limited Telstra Ltd Telstra Corporation Limited Telstra corporation is one of the largest telecom and media companies in Australia and offers a variety of services to over 30 million customers. It consists of over 18 million mobile connections, over 6.8mn fixed telephony and over 3 and half a million of fixed broadband customers. It employs little over 14,500 employees and has reached a revenue of over $27 billion in FY 2016 and a net operating profit of over $5.8 billion for the same year. It operates through a number of subsidiary companies newly Foxtel, Telstra media, Pac net and Ooyala etc. Despite facing stiff competition from emerging company named Optus in the early part of 1990s Telstra continues to be the largest telecom operator in Australia and continues to expand into new services(Weygandt, 2014). TPG Telecom Limited TPG Telecom Limitedis one of the emerging telecom and internet service provider in Australia and New Zealand. It is recognized as the second largest ISP in Australia. The company is actively involved in areas such as mobile telephony, ADSL based internet service and fixed lined telecom and broadband services. The TPG Telecom Limited was formed in 2008 through a merger between the Total Peripherals Group and SP Tele media in 2008. As of 2016 the company undertakes networking works along with OEM and accounting software services as well for its clients. It employs a little over 1450 employees and revenue reached approx. $971 million in 2016 and operating profit reached a little over $246 million. It has a no of subsidiaries including the AAPT limited, Agile communications, west net and Net space etc(Wood, 2005). Analysis and Explanation of the depreciation policy of each company and its impact on the profitability of the company. Telstra Corporation Limited Telstra company uses the Straight-line method to depreciate assets of long term nature such as PPE and also the building and leasehold property. The amount of depreciation is calculated by using the assets useful life. The depreciation is estimated form the time the assets are installed and ready to use. Buildings of the company are having an estimated life of 4 to 48 years in 2016 and the other PPE had an useful life term of 4 to 20 years. Communication long term assets of the company are estimated to have useful life of 2 to 57 years and depreciated over the same. Assets which are taken under the regulations of financial lease gets capitalized in the beginning of the terms of lease ( either at fair value of the asset or the PV of the lease payments which is lower) and is then depreciated under the benefits of the Straight-line method(Hoggett, 2011). TPG Telecom Limited TPG Limited company uses the Straight-line method to depreciate assets of long term nature such as PPE and also the building and leasehold property. The amount of depreciation is calculated by using the assets useful life. The depreciation is estimated form the time the assets are installed and ready to use. Buildings of the company are having an estimated life of 40 years in 2016 and Leasehold improvements had a useful life term of 8 years. Network infrastructure of the company are estimated to have useful life of 3-25 years and depreciated over the same period. For the purpose of the estimation of depreciation the residual values of all the long term depreciable assets are reassessed at least once each year. The groups overall PPE increased by $302.3m in 2016 when compared to 2015. There was an increase of $178.4 million of long term assets which was there because of the companys acquisition of the iiNet and capital expenditures were incurred to the tune of $260.8m ad form the same the company made a depreciation adjustment of $136.9m in the last fiscal period(Annual Report TPG, 2016). The benefits of the Straight-line method is that the company is able to assess the amount of deprivation on a continuous basis and the provides consistency to the income statement. Unlike other methods there is less fluctuation in the amount and the depreciation is spread equally over the life term. this makes it possible for the comparison of profitability over a long term a possibility and reality. The Declining balance method is avoided by the two companies because under the Declining balance method the reported income would be lower in the early years of reporting as opposed to the straight-line method and this would not be considered a fir and justifiable practice by most board of directors. Analysis and interpretation of the inventory valuation methods adopted by each company. Telstra Corporation Limited Inventories were reported in the financial statements at $586mn in 2016 and $ 523m in 2015. The finished goods maintained by the company includes the goods which were marked as available for sale and other materials and spare parts kept for use in the construction and maintenance of the telecom equipments in the next 12 months period. The company also has been using the practice of maintaining non-current inventories which is estimated to be sued in the maintenance and repair of the telecom related long term assets beyond a period of 1 year. In estimating the net realizable value, the management of the company has applied the judgement of the relevant managerial personnel in the determination of the NRV by using relevant market assumptions and extending he assumptions into the foreseeable future. The current and existing and future expected technological state has also been assumed and used for this purpose. Other inventory assets have been presented using the weighted average method of inventory valuation(Eisen, 2013). The details of the inventory maintained by the company is as follows: 30.6.2016 30.6.2015 In $ million In $ million Construction work in progress: Contract costs incurred 510 655 Progress billings (391) (561) 119 94 Raw material stocks at cost (current) 113 86 Finished goods (at cost) 228 234 Finished goods recorded at the net realizable value 97 77 438 397 557 491 Non-current: Finished goods recorded at the net realizable value 29 32 586 523 The inventories maintained by the Telstra limited is recognized in the books at the lower of the cost or the net realizable value (less probable selling costs for the same). The costs however are allocated through the Weighted average cost basis. On the other hand, the construction contract related inventories are the work in progress items which are actually recognized at the gross unbilled amounts which would be estimated be collected form the clients later. The gross unbilled amounts are the costs incurred and recognized and the same includes the profit margins and after subtracting the progress billings made so far and any foreseeable loss if any. Both variable expenses any fixed expenses are included in the cost for estimation of the gross unbilled amounts. TPG Telecom Limited The Company reported Inventories worth $12m in 2016. However, being primarily a services company, the company has not kept too much inventory in its books and minimized the same. The inventory of the TPG Telecom Limited is recognized in the books at the lower of the cost or the net realizable value (less probable selling costs for the same)(Cottrell, 2012). Analysis of the intangibles listed within the statement of financial position of each company. Intangible assets are those assets which are non-physical in nature. These assets can be either created in house or they can be acquired through a commercial transaction. For example, brand names can be recognized in the books of a company when it pays for acquiring a rival company or purchases a division of another company. Intangible assets can also be categorized as either definitive in nature or indefinite. For example, the brand name of a company like Telstra would be considered to be the indefinite intangible because it would be there in use as long as the company remains a going concern. However, patents of the company can have a definite life depending upon the life term of the patent after which the same cant be extended. The in-house developed intangible assets cant be amortized by the company concerned. However intangible assets acquitted through purchases etc. would be allowed to be amortized(BAKER CORTRELL, 2011). Telstra Corporation Limited Telstra Limited has 5 different types of intangible assets. Under the indefinite useful life term the company had 1 assets such as goodwill whereas under the definite life term the company has four different intangible assets such as: Software assets Licenses Deferred Expenses Other intangible assets The goodwill recognized by the company is recognized in the financial statements at cost less the relevant accumulated impairment. The details of the goodwill and other intangible assets reported by the Telstra company is as shown in the table below: Goodwill Software assets Licenses Def Expenditures Other Intangibles Total Book value at 1 July 1652 4465 2042 955 218 9332 Additions during the year 2016 0 1194 7 1056 1 2258 acquisition of business 3 1 0 0 4 8 acquisition of controlled entities 61 5 0 0 19 85 impairment losses from continuing operations -246 -4 0 0 0 -250 amortization expense from continuing operations 0 -1003 -168 -868 -27 -2006 amortization expense from discontinued operations 0 -1 0 0 0 -1 disposal through sale of controlled entities -137 -2 0 0 -7 -147 net foreign currency exchange difference 13 3 0 0 3 19 transfers 0 2 -12 0 0 -10 Net book value at 30 June 2016 1346 4660 1869 1143 211 9229 Intangibles at cost 1592 10431 2436 2186 336 16981 Accumulated amortization and impairment -246 -5771 -567 -1043 -125 -7752 The Telstra limited has gone on to recognize an amount of $61 million for goodwill on account of acquisition of the same and which includes $32 million related to acquisition of Readify Limited and $29 million for acquisition of Sliverlining consulting group. During the last year the company has also proceeded to amortize $246 million worth goodwill related to Ooyola holdings group on account of impairment. Total amount of goodwill disposed of includes$130mn related to the Autohome Inc(Annual Report (Telstra), 2016). TPG Telecom Limited TPG has 5 different types of intangible assets. Under the indefinite useful life term the company had 2 assets such as goodwill and brand name whereas under the definite life term the company has three different intangible assets such as: Acquired customer bases Indefeasible rights of use of capacity Other intangible assets The goodwill recognized by the company is recognized in the financial statements at cost less the relevant accumulated impairment. Brand names of the company were recognized by the company as the subsidiary company was acquired. The company valued the amount of the brand names under the Relief form Royalty method. The intangible assets of the company increased in 2016 by an amount of $1,799.6m and the same included an amount of $1,364.9m and an amount of ($316.8m on account of acquired customer base form iiNet and $185m of other intangible assets and Spectrum costs of $20.2 million(Annual Report TPG, 2016). The detailed intangibles of TPG is shown below: (all values in $ million) goodwill brands ACB IRU of capacity Other intangibles Total Balance as of Aug 1,2015 546.1 20.1 247.9 106.4 24 944.5 additions 0 0 0 20.2 27.8 48 Acquisition through Business combinations 1364.9 70.5 316.8 52.3 62.2 1866.7 1911 90.6 564.7 178.9 114 2859.2 Amortization and impairments balance as of Aug 1,2015 0 0 219.1 33.9 5.9 258.9 Amortization for 2016 0 0 74.5 10.6 30 115.1 Balance of July 31, 2016 0 0 293.6 44.5 35.9 374 Balance of July 31, 2016 1911 90.6 271.1 134.4 78.1 2485.2 Acquired customer bases (ACB) Acquired customer bases or the ACB are recognized in the books when the company acquired the subsidiary and estimated the value of the total customer bases on the basis of their future economic benefits that is expected to accrue to the company and the same has been calculated on the basis of the discounted cash flow techniques and shown in the books as definite intangible assets(Atrill Eddie, 2012). Indefeasible rights of use of capacity (IRU) Indefeasible rights of use or IRUs on the basis of the present value of the estimated future cash flows which is estimated to be payable for using the same rights. These assets are used with their fair value at their respective acquisition dates. Other intangible assets Other intangible assets of the TPG includes softwares being used, costs of subscriber acquisition costs, payments made to purchase spectrum, many other licenses being held by the company another expenses incurred to develop income generating services and products. These assets ae shown in the books at cost of acquisition less the amount of amortization etc. the softwares of the company being used is however shown at the amortized replacement value. The intangible assets of the TPG limited has bene amortized in 2016 by an estimated $115.1million of which the last amortization has been with respect to the other intangible assets. The amortization is transferred to the statement of income under the SLM method(Annual Report TPG, 2016). Recommendations Both Telstra and TPG have detailed notes to the financial statements but the depreciation and amortization of the Telstra group is not explained and exhibited in detail. However, the same for TPG has been exhibited and the long term and intangible assets have been explained and exhibited well for last two fiscal periods. Telstra being a larger company has more intangible assets. But the TPG groups failed to explain the details of the inventory recognized in its books since the amount of the inventory is very small TPG being a service provider. However, the exhibits in the Telstra financial statements has been very detailed as to the inventory recognized in the books(Atrill Eddie, 2012). Bibliography Annual Report (Telstra). (2016). Annual Report 2016. Telstra corporation Limited. Annual Report TPG. (2016). Annual Report 2016(TPG). TPG Groups limited. Atrill, P., Eddie, M. (2012). Accounting and Finance (5th ed.). LONDON: Prentice Hall Financial Times. BAKER, R., CORTRELL, D. (2011). ADVANCED FINANCIAL ACCOUNTING ,10TH ED. CHICAGO: MCGRAWHILL IRWIN. Cottrell, T. E. (2012). Advanced fiancial Accounting (10th ed.). NewYork: McGrawHill - Irwin. Deegan, C. (2015). Australian Fiancial Accounting (8th ed.). Sydney : McGraw-Hill Education - Europe. Eisen, P. J. (2013). Accounting (Business Review Series) ( 6th edition ed.). NewYork : Barron's Educational Series Inc.,U.S. Hoggett, J. (2011). Company Accounting (9th ed.). Brisbane: John Wiley and sons. Jerry J. Weygandt. (2012). In ACCOUNTING PRINCIPLES. WILEY. Peter Atrill, E. M. (2014). Accounting: an introduction (6th ed.). Sydney: Pearson Publicaitons. Picker, R. (2015). Australian Accounting Standards (1st ed.). Melbourne: Earnst and Young Publications. Sterling, R. (2012). A Statement of Basic Accounting Theory. Journal of Accounting Research, 5(1), 95-112. Weirich, T. (2013). Accounting and Auditing Research: Tools and Strategies (8th Revised edition ed.). London: John Wiley Sons; . Weygandt, J. (2014). Accounting for Business Decision Making (6th ed.). Chicago: John Wiley and Sons INC. Wood, F. a. (2005). Business Accounting (10th ed.). HArlow-London : Pearson Education Ltd.