Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards
Variable costing is a concept used in managerial and cost accounting in which the fixed manufacturing overhead is excluded from the product-cost of production. The method contrasts with absorption costing, in which the fixed manufacturing overhead is allocated to products produced. In accounting frameworks such as GAAP and IFRS, variable costing cannot be used in financial reporting. Variable costing considers the variable overhead costs and does not consider fixed overhead as part of a product`s cost. It is not in accordance with GAAP, because fixed overhead is treated as a period cost and is not included in the cost of the product.
there are various difficulties coming from worries regarding how computerized innovations are utilized in learning. Harris et al (2009) contend that current utilization of innovation will in general be centered around abilities expected by instructors to incorporate these in their study halls, rather than understudies’ advancing necessities. Likewise, Burden and Atkinson (2008) recommends that most advanced innovations being used in the homerooms were not made as instructive apparatuses, yet have been adjusted by instructors for educational purposes.
Various examinations have zeroed in on the boundaries looked by the organizations when they endeavor to incorporate computerized advancements in learning, and techniques that can be utilized to beat these obstructions. Cut and Bush (2007) assembled these hindrances in classifications, for example, design of organizations, learning climate, appraisal of learning or perspectives of students.
Along these lines, an illustration of boundary is found in Banyard research (2006), where it was observed that the connection between the utilization of advanced innovation and scholastic accomplishment isn’t immediate. The discoveries of this examination proposes that there is a powerless or non-existing connection between the presentation of computerized advancements and the normal exhibition of students on state administered tests ( Banyard et al 2006, Underwood et al 2005). Banyard resumes by saying that the benefit of learning innovations must be determineed whether the appraisals had the option to show the discovering that occurred utilizing these advancements.
Additionally, the dangers of the utilization of advanced innovation are depicted in exploration like literary theft (Banyard advertisement Davies 2007), trivial clicking (Wood 2003), obsessive web use (Niemz et al 2005), harassing and undesirable sexual requesting (Banyard and Underwood 2012), or the feeling of disinhibiting made by the web (Joison and Banyard 2012). Fioretti (2014) is additionally addressing whether Google is making us inept, or disregarding our security.
Chromebooks/Kahoot
Chromebooks are workstations with no hard drives where nothing is put away in the gadget and all frameworks and projects are gotten to through the internet browser. This empowers the understudies to get to data and administrations inside the cloud in an exceptionally brief time frame. I had the chance to work with chromebooks in my first position school, and it was a less expensive option in contrast to IPads, which appear to be more appealing for a school with a restricted financial plan, costing short of what I cushions, being less expensive to fix or even to supplant. Chromebooks can be handily shared. Rather than giving an iPad to every understudy, a school could purchase 30 Chromebooks and leave them in a solitary study hall. Each understudy could involve a Chromebook in
