Classroom Management Philosophy - 2589 Words

Classroom Management Plan A. The philosophy that I am developing behind my classroom management plan is one that is based on clear communication with my students. I believe that it is important to value relationships with students because that is the starting point of creating a classroom climate that is positive and consistent. It is my goal to cultivate self-directed students so that the behavior management is not taking up lots of valuable class time. Although school seems competitive in its nature because we use grades as the form of evaluation, it is my thought that competition in the classroom should be limited because this will increase better behavior and achievement in all students. Promoting the success of all†¦show more content†¦The expectations will be set by me prior to the students entering my classroom on the first day of school but, it is important to establish the rules and consequences with students so that they feel ownership and responsibility to the classroom principa ls. By setting clear expectations with the rules and consequences created collaboratively by the students and myself I plan on consistently following through so that students are aware of what they can expect every time they choose a behavior. The expectation of my classroom climate includes treating all students consistently and fairly. This means not identifying students who may present more challenges and â€Å"problem students†. Other components of my classroom climate include creating a respectful, genuine and warm environment that my students can rely on. The expectation of respectfulness included my behavior towards them, their behavior towards me and the student’s behavior towards one another. If there is a lack of respect, the students will likely act out in rebellion of being controlled and disrespected by me or their fellow students. Students will be encouraged to be interactive and ask questions as well as work in groups. I plan on using positive directives and reminding students of what they should be doing rather than nagging at them pointing out what they shouldn’t be doing. My expectations are moreShow MoreRelatedEssay on Philosophy of Classroom Management2662 Words   |  11 P ages Philosophy of Classroom Management Being a male going into the elementary school education profession, I feel that I can be a postitive male role model for students who might lack that kind of male role model leadership needs. One of the first things that I will convey to my students is my philosophy on classroom management. My philosophy can be summed up in just two words: RESPECT and LEADERSHIP. Respect ï ¿ ¼ Just as the picture describes , in order for me to receive respect ; I must first deliverRead MoreMy Philosophy of Classroom Management Essay3306 Words   |  14 Pages   A.  Ã‚  Ã‚  Ã‚  Ã‚  Theoretical Introduction    My philosophy of classroom management is that the management of elementary classrooms require several things.  Ã‚  Among patience, determination and motivation are: flexibility, careful planning and consistency.  Ã‚  A well-managed classroom did not get well-managed without a teacher who planned, had a flexible vision and was determined.  Ã‚  Any new teacher, who is asked, will say they want a classroom with as few behavioral problems as possible as well as one that isRead MoreMy Personal Philosophy Of Classroom Management Plan2060 Words   |  9 PagesClassroom Management Plan A well-organized classroom management plan will be effective in creating a positive classroom environment which can help to activate students’ motivations and facilitate students’ learning. This classroom management plan is designed for a Stage 4 class, Year 8-3 in Mackenzie Secondary College. Philosophy In my personal philosophy of classroom management plan, the considerations about their socio-emotional needs and support students’ learning are key elements in creatingRead MoreThe Philosophy Of Classroom Management997 Words   |  4 PagesTheoretical Introduction ï‚ § Philosophy of Classroom Management When I think of my future classroom, I imagine it to a home. I plan for my students and I to be a â€Å"big family†, and it will still be a learning environment. While I am teaching a lesson I would like for my students to be quite when they should be listening and participating when it is time for them to participate. I am there to guide their learning, the students will be allowed to share, correct, and exchange information when the timeRead MoreThe Philosophy Of Classroom Management1669 Words   |  7 PagesPhilosophy of Classroom Management The role that the teacher plays in molding student behavior is the rule keeper, the love giver, and the judge. Every teacher needs 3-4 standard rules that will be followed. For me, the rules students will be expected to follow are: 1. Listen and follow directions 2. Raise your hand before you speak or before you leave your seat 3. Respect your fellow classmates and your teacher These rules will be gone over the first day of school and implemented with a zero-toleranceRead MoreClassroom Theory : Classroom Management Philosophy1351 Words   |  6 PagesToni Bentley Classroom Management Classroom Management Philosophy My Classroom Management Philosophy I believe that a well managed classroom provides safety, education and respect and fosters an environment of team work and empathy. In order to support and encourage learning in a classroom environment, students should feel comfortable and safe both physically and emotionally. Behavior, character, independence, attitudes, and academics are all learned in a classroom. They shouldRead MoreClassroom Management Philosophy. Introduction. Classroom1255 Words   |  6 PagesClassroom management philosophy Introduction Classroom management must be put in practice for any education setting to achieve its goal. Classroom management is the process that schools and teachers create and maintain the appropriate behavior of students in a classroom setup. The main aim of implementing the management strategies is to improve students’ academic engagement (Emmer Sabornie, 2015). In the context of Alfie Kohn theory, an ideal classroom is the one that curiosity and cooperationRead MoreClassroom Management Philosophy 2112 Words   |  9 Pagesbasically good and that if let to develop in a nurturing environment, we would grow into self-responsible and noble creatures. I believe that acts such as selfishness are definitely learned behaviors. Therefore, I think as my approach to classroom management, I would adopt the approach of a â€Å"nurturing† supporter. I believe the role of teacher is someone who supports the learning process of students (like that of Developmentalist) where the curriculum would be student-centered. Because each studentRead MorePhilosophy Of Classroom Engagement And Management802 Words   |  4 PagesDuring this assignment I’ll conduct a philosophy of classroom engagement and management in different categories. A facilitator is a person or thing that makes an action or process easy or easier. This role is extremely significant when it applies to a career in teaching based on the evaluation of the educator during the 21st century. â€Å"For those teachers who facilitate It requires a self-assurance, a willingness to share self, to care, to begin a journey, then launch the student on a personal questRead MoreMy Philosophy Of Classroom Management1462 Words   |  6 PagesPhilosophy of Classroom Management As a teacher, it is my responsibility to create a well-managed classroom to maximize opportunities for student learning. Having a well-articulated classroom management plan is crucial for students and teachers. This is evident when children are working, focused, cooperative and respect each other, exhibit self-discipline, and stay on task (Wong, H. and Wong R., 2009, p. 84). As I teach, I will rely on my faith and I will lead by Jesus’s examples. The strategies

adderall advantage - 1447 Words

Drug Abuse in College - New York Times Page 1 of 3 July 31, 2005 The Adderall Advantage By ANDREW JACOBS IT was finals week at Columbia University and Angela needed a miracle. Like many of her classmates, Angela, a bleary-eyed junior, had already pulled a pair of all-nighters to get through a paper on Finnegans Wake, a French test and an exam for her music humanities class. All that remained was a Latin American literature final, but as midnight approached, her stamina was beginning to fade. This week is killing me, she said, taking a cigarette break in front of the school library. At this point, I could use a little help. Thanks to a friend, the tiny orange pill in her purse would provide the needed miracle.†¦show more content†¦Sorting out those with legitimate diagnoses from the deceivers can be nearly impossible, he said, because in psychiatry, there is no blood test. He said he always tells patients that its illegal to share their medicine, but added, I cant exactly go into their dorm room and count their pills. Requests for comment by Columbia administrators were referred to Dr. Laurence Greenhill, a clinical psychiatrist at the university, who said that the idea that Adderall is a performance enhancer is a myth. It wont increase your intelligence, it just increases your diligence, he said. Essentially, the drugs delay the onset of sleep so you can stay up all night and cram. Designer stimulants like Adderall are far less dangerous than cocaine or methamphetamines. According to the Shire Pharmaceuticals Group, which makes Adderall, medical research has found it has no potential for addiction. But Adderall, like many other medications, can interact with other drugs and create problems, particularly when taken in other-than-prescribed dosages, a spokesman said. The main side effects of analeptics are increased heart rate, agitation and the kind of paranoia and disorientation that results from amphetamine-induced insomnia. In February, the Canadian government suspended sales of Adderall XR, the time-release version of the medication, noting 20 international reports of sudden deaths, heart-related deaths and strokes in children andShow MoreRelatedWhy College Can Be An Exciting Experience2215 Words   |  9 Pagesadvised me a couple of months back â€Å"just pop an Adderall it will help you focus and sail through your classes†. Adderall is a stimulant drug used to treat attention deficit hyperactivity disorder, (ADHD) and works to enhance concentration by stimulating the production of dopamine and norepinephrine in the brain. Medical use of Adderall can effectively treat symptoms of (ADHD), however non-medical use of Adderall on college campuses is an unfair advantage in academic studies. College authorities shouldRead More College Candy Making Success That Much Sweeter Essay1275 Words   |  6 Pagesprescription drug, Adderall has become the drug of choice for ambitious college students, and has earned the title of being today’s college candy and academic steroid. First introduced and approved by the U.S. FDA, Adderall became the common treatment for those suffering from ADHD and narcolepsy. The drug is considered a schedule II stimulant, falling in the same category as cocaine and codeine due to its addictive nature (Tran). Nicknamed â€Å"addy† by college students, Adderall and its effe cts haveRead MoreEffects of Adderall on Learning Essay1705 Words   |  7 Pagesa cause for concern in high school and college classrooms. More and more students have admitted to abusing the drug Adderall. They have turned to it in the hope of improving focus, helping their memory during study sessions, and increase performance on exams. This is an issue that is demanding a solution. As with steroids among athletes, students who are found to be abusing Adderall are to face similar severe consequences. The education process is not meant to be a challenge to cause students toRead MoreEssay on Adderall Addiction 1535 Words   |  7 Pagesenough. Better yet, maybe sleep is unnecessary. This is a reality for the 6.4 percent of college students that use unprescribed Adderall. College students all over the country take Adderall everyday to improve performance in school. College can be a challenge with endless papers, tests, and other tasks. A pill that allows extreme focus helps accomplish necessary tasks. Adderall is a prescription medication given to patients with Attention Deficit Hyperactivity Disorder (Jaffe). However, this drug hasRead MoreAdderall1457 Words   |  6 Pagesand sought for drugs found on college campuses in the world today. Adderall and other forms of the â€Å"smart drug† have become more and more popular when it comes to students and young professionals trying to get an advantage. It will discuss both the positive and negative side effects of taking these smart pills along with the specific affects/reasons for ingesting them whether they are prescribed or not. Introduction Adderall, a prescription drug, was first developed to treat patients that sufferRead More Adderall: A Growing Trend Among College Students Essay2015 Words   |  9 PagesAdderall: A Growing Trend Among College Students Brian,* a 20-year-old Northeastern University student, carefully lays out his â€Å"stash† of blue pills on a table one Sunday evening. As he organizes them into groups according to size and dosage, he mentally runs through his class work and assignments for the week. â€Å"A physics quiz on Tuesday,† he says, eyes still fixed on the dozen or so blue pills on the table. â€Å"A calc test on Friday and a lab due on Thursday.† Brian sinks back into his chairRead MoreCan t Hold Them Down For Long?1613 Words   |  7 Pagesaway from them. They are making one more decision, one decision closer to becoming an adult. The closer they are to that the more independent they think they are. What they wear is what makes them who they are. For this reason, these brands take advantage of the teens trying to break away from their parents and becoming who they believe is the person they were meant to be. The only reason many get away with this is because the adult figures that this option is better than other escapes for independenceRead MoreStudent Justifications for Abusing Adderall2957 Words   |  12 PagesWhat Are U of M Students’ Perceptions of Adderall? INTRODUCTION With the increased pressure to succeed and the chaotic collegiate lifestyle taking a toll on students, Adderall has evolved into the â€Å"go-to drug.† The Class II prescription amphetamine is intended to solely treat individuals with attention deficit hyperactivity disorder (ADHD) and narcolepsy. The stimulant â€Å"works to enhance concentration by stimulating the production of dopamine and norepinephrine in the brain† (Stolz 585). Read MoreAbusing Drug Prescription Is the Wrong Way to Sucess1184 Words   |  5 Pageseducation, high GPAs, and outstanding business performance in the professional environment. In order to excel, there is so much pressure and expectation that college students today are more vulnerable to experiment and get hooked on smart drugs like Adderall, Ritalin, and Modafilin. College students are not taking these drugs to get high but to increase their concentration, energy, and time for studying. Smart drugs must not be used in college environments or in a place of business if the doctor doesRead MoreEnhancing Drugs And Its Impact On Academic Integrity Statements At Colleges881 Words   |  4 PagesFinally, students who use unprescribed Adderall have an unfair advantage over others and should be put into effect into academic integrity statements at colleges. In sports the use of performance-enhancing drugs is considered cheating and is a universally accepted rule. The Tour de France is a bicycle race that tests bikers’ abilities to bike around France without any outside help. Lance Armstrong was stripped of his seven titles of the Tour de France when he admitted to using performance-enhancing

Graduation Speech Students Cultural Diversity

Introduce better. When I originally set out to start this project, I started out wanting to explore how books could be used to address diversity in the classroom in terms of the students’ cultural backgrounds. After spending time in my classroom, I came to the realization that investigating this question would be a challenge, due to the fact that I was only able to observe a handful of situations where students interacted with books, much less books that included aspects of culture. In my classroom, books that incorporated the various traditions and cultures around the world was a rarity, reflecting the scarcity of books in the children’s book industry. Because of this issue, I set my sights to analyzing how teachers address the students’ cultural diversity in their classroom. My observations took place at a private Quaker school situated in an urban setting in the Philadelphia area. The school is committed to seeking truth, challenging the students’ intellect, honoring differences, embracing the city, and nurturing each student’s mind, body and spirit. The observations were conducted in an early childhood education program in the classroom at their school. I was able to observe once every Wednesday morning for approximately two hours, between the times of 8:30 a.m. to 10:30 a.m. This went on for a total of seven weeks, from October 7th to November 18th. The class a part of a Pre-kindergarten classroom, referred to as â€Å"the nursery,† where there are twelve total children thatShow MoreRelatedThe Red Black by Stendhal1656 Words   |  7 PagesGeorgia’s student run newspaper. It was a story about hate speech that had been posted on the Facebook pages of two University groups. â€Å"Why can’t you dumb dirty n****s stop stinking up the place? Let UGA be RIGHT for good WHITE Christian students.† This had been posted onto The Black Affairs Council Facebook page. â€Å"Burn in hell f****s† was posted on the Lesbian, Gay, Bisexual and Transgender Resource Center’s Facebook page. It brought back memories of my very first year at UGA as a student back inRead MoreImmigration And Refugees Should Be Allowed For Enter United States Essay978 Words   |  4 PagesShould Be Allowed To Enter United States Organization pattern: problem - solution. General purpose : The general purpose of my speech is to actuate my audience to support immigration. Specific purpose: The specific purpose of my speech is to motivate my audience to be in favor of immigration and refugees entering in the states. Primary Audience Outcomes : After my speech I want my audience to understand the problem faced by refugees and immigrants and the reason behind their leaving of their ownRead MoreThe Human Rights Of A Kangaroo Than A Police Car Essay980 Words   |  4 Pagesexpanding world: an utter lack of diversity. For proper prospective, the 90’s show Friends was worlds more diverse than Slavens. Such is a crucial reasoning behind my initial views on human rights. As far as I could tell, not only was the entire world Caucasian, human rights were guaranteed, their ability to be harmed was never in the realm of possibility. High school changed all that. For the first time in my life, I was a minority, and consequently my cultural and global view shifted dramaticallyRead MorePersonal Statement For Tisch School Of The Arts708 Words   |  3 Pagesupheaval and growing opposition to singing, dancing and acting. Therefore, when I finally obtained a visa, I moved to the U.S. to follow my passion for acting and theater and to make it my lifetime career. Upon my arrival in the U.S., I faced a cultural shock. Although I grew up speaking English, I discovered that American English, colloquial expressions, idioms and literature were all different than what I grew up with. I wanted to apply for the MFA program at Tisch, but felt that I needed to learnRead MoreLife Without Passion And Enthusiasm Scares Me809 Words   |  4 PagesThe only way to do great work is to do what you love. If you haven t found it yet, keep looking. Don t settle. warned Steve Jobs, in his Stanford commencement speech in 2005. I hear these words echo in my ears from time to time. The thought of living a life without passion and enthusiasm scares me. We all have had to do things that didn t interest us at times, but I look at each day as a new opportunity to get closer to my ultimate goal. As a kid, I enjoyed being the performer, the artistRead MorePresentation Of Communications With Internal And External Audiences1320 Words   |  6 Pagesfollowed by special presentation of the Dayton Public Schools summer graduates. The graduation ceremonies took about 20 minutes in which the board and the families celebrated the students achievements in friendly and loving atmosphere. After the swearing-in of the Student Senate member, Tamara Dorsey, the board members and audiences briefly welcomed her. The Dayton Education Council, Les Weller, gave inspiring speech and introduced a quick overview of the board meetings schedule, activities and eventsRead More The Individuals with Disability Education Act Policy Essay example1602 Words   |  7 PagesEducational Psychology (2008) Once covered under an IEP, the students with disabilities are re-evaluated at least every three years and their IEP’s is reviewed when a change in place occurs. This is most often annually as they go from grade to grade. IDEA recognizes autism, deaf-blindness, deafness, emotional disturbance, hearing impairment, other health impairment (i.e., attention deficit hyperactivity disorder), specific learning disability, speech or language impairment, traumatic brain injury and visualRead MoreDistrict Diversity Plan For The Bolivar D 1 School District2161 Words   |  9 Pages District Strategic Diversity Plan Brian Thompson Arkansas State University ELAD 7073: Summer 2015 Dr. Neal District Profile The Bolivar R-1 School District is located in Bolivar, Missouri, which is the county seat of Polk County and has an estimated population of 10,572 people as of 2014. The racial makeup of the Bolivar community, as of 2010, was 94.8% White, 1.5% African American, 0.5% Native American, 0.6% Asian, 2.5% Hispanic and 0.7% other races. The Bolivar community isRead MoreThe Goal Through Acts Of Domestic Terrorism1291 Words   |  6 PagesMaureen, who immigrated from Montreal, Quebec in 1995 moved to the United States for personal, political, and economic reasons. She was in pursuit of a better life for herself and her family and wanted to escape the growing linguistic and cultural intolerance of Quebec society. The late 1960’s and early 1970’s in Canada was a time of political upheaval, especially in Quebec, with the rise of the separatist/ liberation movement. The Front de Liberation du Quebec (FLQ) gained popularity by expressingRead MoreBilingual Brain Boost : The Cognitive Benefits Of Learning A Second Language Essay2178 Words   |  9 PagesWith the powerful influence of globalization transforming every aspect of our world humans must adapt to the new cultural environment being created. One major change is that of language evolution. English is the third most spoken language worldwide after Chinese and Spanish, but it is the most popular second language overall (Haviland, Prins, Walrath, McBride, 2014). The English language is taking over, so what, you may ask, is the point of putting in the energy to learn a second language? Why

Financial Analysis Advanced Accounting Assignment

Question: Many of the largest international firms including Microsoft, Google, Coca Cola and Apple identify substantial intangible assets which may be quite different from the more traditional bricks and mortar type organisations including BHP. Technological developments have resulted in intangible assets become an important part for many businesses of all sizes. An important accounting question for any business is whether they are able to recognise intangible assets in terms of AASB 138 and the basis of their measurement after initial recognition. (a) You are required to electronically access the Annual Financial Report (AFR) of TWO ASX listed companies, one reporting substantial intangibles capitalised (e.g. most radio, television, electronic development and gambling companies) and the other reflecting small proportions of total assets as intangible assets (e.g. retail, mining and construction). (b) Using the AFRs you have acquired, identify and compare the recognition of and subsequent measurement of Intangibles in terms of the AASB Framework for the preparation and presentation of Financial Statements and AASB138 Intangible Assets. (Hint most of this analysis and commentary will stem from the notes including the note on Intangible assets and the note on Accounting Policies).You are also required to calculate ratios, to be reported in tabular format, which reflect the before and after position of the two firms for two comparative consecutive years (figures that will be available in the annual reports), to reflect the effect of the removal of intangible assets from the financial statements. (Note: the workings should be provided in an appendix.) Answer: Requirement 1 Financial statement help to provide a clear and precise idea about the tangible and intangible asset of the company which eventually help the company to provide a clear notion about the financial position of the company in the market and other key specific area related to business operation. The company needs to identify the acquired asset as the intangible asset on the basis of the identification guidelines mentioned in the AASB 138. According to the AASB 138 requirements, this particular asset can be recognised by the company as long as it represents the fair value which can be measured reliably. Also, the particular asset can be considered as a part of the business combination irrespective of it being an internally generated intangible asset. Therefore, based on the fact, the asset can be recognised as intangible if, and only if: If the expected future value can be the obtained from the asset and used by the firm, and If the cost of the asset can be measured on a reliable basis After the initial recognition and it comes to the portion of measuring the value. In this process, the entire process of measurement can be pursued by the help of values and their measurement processes. In this case, the useful life of the goodwill is needed to be measured in order to see if it needs to amortise (Mackie, 2009). The judgement of the firm depends on the assessment of certainty attached with the flow that can deliver the future economic benefits to the firm by the use of the asset. It can be performed on the basis of the evidence gathered from the time of initial identification of the asset. Providing the greater weight to the external evidences is the part of the measurement and assessment process. Requirement 2 Considering this requirement, the selection of the company has been done and in this case, the company is selected as Echo Entertainment Group Ltd (EE9), as the company is one of the largest publicly listed gambling companies in the Australian market. After electronically assessing the Annual Financial Report (AFR), it is also acknowledged that the company is reporting the substantial intangibles capitalised. Analysis of the financial ratio is carried out with the help of the financial statement which the company produce at the end of each fiscal year. According to this context, it should be mentioned that the any expenses paid in the process of researching the existence of the intangible assets in the firm can be considered as a business expense (Moberly, 2014). Expenses incurred on an intangible asset that was previously recognised as business expenditure cannot be considered or identified as the part of capitalization cost of an intangible asset at a later date. Requirement 3 In this portion the computation of different types of ratios will be displayed on the basis of proper measuring formulas and the whole process will be done by considering two financial years of operation of Echo Entertainment Group Ltd. The purpose of this portion is to establish the fact of changes in financial performance by considering the results obtained from the ratios of Before and After Position. The calculation of ratios will be done on the basis of Liquidity, Profitability, Solvency and Turnover areas of the company (Rodgers, 2008). The results of the ratios on a tabular basis are shown in the appendix Requirement 4 According to the rules maintained in the AASB 138 related to the intangible assets, the fact can be clarified as the entities like Echo Entertainment Group Ltd can adopt them for the purpose of reporting their annual periods beginning on or after 1st January, 2005. All it requires is de-recognition of intangible assets that were generated internally. Prior to the inclusion of this particular guideline, it was observed that there are many listed companies were getting affected by the way of the substantial impacts on their reports. Therefore, on the basis of the annual reports available in between 2004 and 2005 for those companies, the expected outcomes of the AASB 138 reported on the intangible assets and key financial reports can be further explained. The essential measurement process is done on the basis of the reliable basis and it should need to be reported under both Australian GAAP and AIFRS (Vogel, 2007). Considering the resulting impact of AASB 138, the significant changes ca n be observed in the intangible assets and amount of debt equity as reported in the AIFRS. The measurement and the evaluation of the significant changes in the debt equity ratio by considering the expected change and actual change can help the different stakeholders who are using the report for taking their effective decisions. In this case, banking organizations can be worth to mention as they take their financial decision with the respect of the companys financial position by considering the changes as reported. In the conclusion of the process, the useful implications can be considered regarding the transparency of the communication in the annual reports. Requirement 5 Intangible assets are considered as the non-physical assets that are important for the company and they have the effective life greater than one year. Some of the examples of intangible assets for the company are, patents, trademarks, copyrights, franchise, name of the company, licence, goodwill, etc. they used to provide the long-term benefits to the company (Moberly, 2014). Every company maintains accounts for the intangible assets and they are treated as the depreciable assets and natural resources. The life of these assets is never allowed to cross forty years and the cost of the intangible assets are allocated to the expense during the useful life or legal life of them, whichever is shorter. This particular process of allocating the cost to the expense is called as the amortization and it is known as the best practice that can be used by the management for managing and recording the intangibles. It is assumed that the management of the company has the flexible power to manage and treat the intangible assets under the guidelines and standards of accounting principles. Based on the positive expectation, considering the straight-line method to amortize the intangible assets can be useful for the management of the company. In this case, the company of Echo Entertainment Group Ltd can use the straight-line amortization method to treat its goodwill in the financial year of 2014. If the goodwill is supposed to have a useful life of five years then the amount of amortization each year will be AUD (1442/5) = AUD288.4 m. Therefore, the company will debit AUD288.4 m as the amortization expenses and credit the same from the value of goodwill. In this case, it is worth to mention, when the entity acquire another entity, the value of goodwill is considered as the basic difference (Vogel, 2007). The difference can be established by the way of the purchase price and the amount of price that are not associated with the assets or liabilities in the process of acquisition. According to the different accounting journals, goodwill has the capability to generate the independent cash flows. According to the journal named Intangible Asset Accounting, the amortization should be done on the basis of the useful life of the intangible assets and the amount to be amortized should be considered as the cost to be recorded by the management after subtracting the residual value, if any. On the usual aspect, the full value of intangible assets needs to be amortized as the involvement of the residual value cannot be observed into those assets. References: Mackie, C. (2009).Intangible assets. Washington, D.C.: National Academies Press. Moberly, M. (2014).Safeguarding intangible assets. Oxford: Butterworth-Heinemann. Rodgers, P. (2008).Financial analysis. Oxford: CIMA. Vogel, H. (2007).Entertainment industry economics. Cambridge: Cambridge University Press.