What Does Direct Method Mean?
A method of creating a statement of cash flows during a given reporting period. The method uses actual cash flow information from the company's operations segment, instead of using accrual accounting values.

The historical background to the call for a new approach to the teaching of modern languages like French and English has both socio-economic and scientific aspects. On the social and economic level the industrialization of western European countries created a demand for a practically useful knowledge in subjects like mathematics, physics, and modern languages. In Germany this gave rise to a new type of school called Realschule.
Unlike the traditional grammar schools the new type of school catered mainly for children from the rising middle-classes. On the scientific side the call for the teaching of living languages like French and English was accompanied by the development of new linguistic approaches to the study of language. One of the most prominent aspects of that development is the rise of phonetics and phonology as a new linguistic discipline with the creation of the international phonetic alphabet. At a time when teachers had no access to modern gadgets like tape recorders or videos this provided them with the first sound information on how to pronounce the target language words.