EU’s Adoption of IFRS

EU’s Adoption of IFRS Introduction From 1st January 2005, all European countries are required under EU law to use the IFRS[1]standards for their financial reporting statements, which includes corporations domiciled within the UK (Nobes and Parker, 2006, p.103). This applies to all year-ends that complete after that date. In addition to this requirement, it is a requirement of the standards that, for comparison purposes, the previous year financial included within the statements must be recomputed to reflect a true IFRS position. The main proposals for these standards and their first year usage are contained within IFRS 1. The change of standards has had a significant impact upon financial reporting in the UK. Therefore the intention of this paper is to discuss why the EU felt it necessary to adopt the IFRS; provide an understand of the IFRS main goals and to ascertain the areas in which this has affected the UK reporting methods, outlining the key areas of change by comparing them to the previous financial reporting methods used. Adoption of IFRS by the EU In previous books (published in 1998 and before), Nobes and Parker (2006) discussed the Varity of different standards that were being operated within the member states of Europe, including those that have converted to capitalism from the former communist bloc, which included countries such as Poland and Romania. These differences have been determined by the political and capitalist attitudes of individual nations and can be separated into two main groups, those where markets and reporting is driven by the state, with weak equity markets, and those driven by business, where the equity market is strong. It has long been accepted that the differing financial reporting standards that have existed in the past has led to difficulties, particular in terms of international trade and financing (Gregoriou and Gaber 2006, p.460). The EU recognised that, within its own region, this was affecting the flow of capital and finance between member states. In an attempt to address this issue, the commission sought to achieve harmonisation through raising legislation and regulations. However, when these failed to work, somewhat reluctantly the commission then changed its position and became an active supporter of the US dominated IFRS standards (Nobes and Parker 2006, p.105). IFRS standards have become increasing accepted as an international method of financial reporting, primarily because of its benefits in improving the globalisation of trade and financial activities, which will become less complex. In addition to the US, an ever-increasing number of countries have adopted IFRS, thus it was only a matter of time before the EU acquiesced. The intention is to move towards a system of fairer values (Bruce 2004), and to make the EU as a regional and international trading bloc far more competitive. However, the EU adoption of the standards, intended to be relatively straightforward, was not without difficulties (Bruce 2004). In the initial stages there were areas of dispute and, in particular, parts of the standards that the EU would not accept, for example IFRS 39 the standard that deals with â€Å"fair value†, although this has recently been adopted in a limited form. Furthermore, despite IFRS, differences between the financial reporting methods used in Europe still exist (Nobes and Parker (2006, p.19). Nevertheless, in view of the pressure from a number of stakeholders, it is inevitable that the impact of individual national standards will continue to be eroded in favour of a globally recognised system (Nobes and Parker 2006, p.13) Executive summary of IFRS IFRS 1, the mainstay of the standards has seen two amendments, the latest implemented in January 2007, although most of these have not affected the underlying core focus of the standards. Whilst each standard has a defined objective, there are a number of overall goals embodied within the process. Objectives The key focus and goal of the International Financial Reporting Standards is to achieve a position where, globally, one system will be seen to be the norm and form the basis upon which all trade, capital and financially motivated decisions in the international marketplace will be relied upon. The intention is that, through the acceptance of these standards, existing investment barriers will cease to exist as well, which will improve capital market performance. Furthermore, it is intended to promote reliable system of universal accuracy and comparability, together with a method that will ensure a standard model for corporate governance that can be referred to equally by all stakeholders, whether they are involved with the corporation or not. It is stated that the improvement to the reporting processes will also develop management data and lead to reduction of risk Individually, the standards have their own goals. For example, IAS 1.7 focuses on the presentation of the financial statements and Cash Flow in a manner that is understandable to everyone. Similarly, the objective of IFRS 7 are to ensure that corporate management discloses all information that has had an impact upon the business during the year covered within the financial statements. In particularly, emphasis is placed upon the accuracy of the corporate balance sheets, cash flows, as these are the areas where historically, as has been evidenced in cases such as Enron, and WorldCom, significant issues of financial stability arose, causing the loss of millions of jobs and investment monies. Achieving reliability within these areas is one of the fundamental goals of IFRS. Once of the main difficulties that arose with previous standards was the method of accounting for value, particularly with respect to assets and other balance sheet items. This situation was exacerbated in situations of the increasing incidence of mergers and acquisitions. Where a corporation takes over or merges with another, the cost of such a move, known as the goodwill payment, under the â€Å"historical cost convention† would be reflected in the balance sheet as the current value. However, goodwill is not a tangible asset in the sense that one can physically touch or use it. Its value will fluctuate in accordance with market determinates. Under the IFRS system items such as goodwill have to be accounted for in respect of the â€Å"fair value† at the time of the statements. Therefore, the core objective is that the statements reflect a realisable value rather than one that may have been eroded over time. To ensure that the financial statements of individual corporations reflected these objectives, IFRS also requires officers of the company and external experts to warrant that all the statements made, and financial information provided within the statements have been prepared in accordance with those objectives. The process of measurement is another key factor within the reporting standards. Here again, concentrating upon the relationship to the â€Å"current fair value,† the individual standards set our prescribed rules and guidelines as to how each item contained within the financial statement should be measured and what will be recognised as an acceptable method. Meticulous attention is paid to the valuation of assets, which apart from the year of acquisition when cost can be used, should have been based upon current realisable value as certified from a reliable and expert source, unless there is a justifiable reason for not doing so. These measurement guidelines are also extended to debts, other liabilities and equity items contained in the financial statements. Requirements for presentation and disclosure in financial statements feature prominently within the IFRS standards. The presentation requirements in particular determine the way in which the financial data should be analysed within each segment of the corporation’s main financial statements and supporting notes. The purpose of this is to ensure that relevant information cannot be, either deliberately or inadvertently, concealed from interested stakeholders. For example, IAS 1.68 identifies the minimum requirement for information analysis in the business balance sheet, and there are similar instructions in IAS 1.81 that relate to the revenue statements, which identify how revenue, finance costs, and profit or loss distribution should be displayed. As indicated earlier, the IFR standards include numerous requirements in respect of the information that corporations are expected to disclose, as can be evidenced from the information checklist that has been prepared by Deloitte (2005), one of the â€Å"big four† auditing firms. In addition to all of the factors already discussed within this papers, further disclosures are expected to be made in relation to the how the business has complied with corporate governance rules and regulations and the assessment of risk. Despite the arguments that have arisen in various circles in respect of individual aspects of the IFRS system, it is generally accepted that they do provide a framework which, when fully implemented and adopted internationally, will be of benefit in relation to the globalisation of trade. A case study of the IFRS impact on a UK corporation The financial statement of every UK Corporation has been affected by the implementation of IFRS and it has impacted upon the resultant financial information. To provide an example of these changes British Telecom is being used as an example. The 2006 statements in support of this analysis are attached in the appendix of this paper. As is allowable under IFRS 1, BT has availed itself of some of the exemptions and exceptions that are provided for in the preparation of the accounts. The exceptions applicable in this case are defined as follows: Business combinations. Employee benefits Share payments Cumulative translation differences Financial Instruments In the main, these exceptions relate to the retrospective treatment of the above items together with other aspects of the treatment of these items at the date of transition. For example, IFRS 3 is not being applied in a retrospective manner to business combinations. Pages 111 and 112 of British Telecom’s annual report for 2006 outlines the major areas of change that have impacted on the financials: Equity. The most important change relates to the reduction in equity. Brought about mainly by the change in employee benefits and adjustment to leases, this has seen a reduction of  £3.9 billion. Profit. As can be seen from the pages referred to, there was little impact from IFRS on the returned profit earned by the business during the year, with the debit and credit amounts cancelling themselves out. Except for an addition of  £8 million. Under the UK GAAP system, firma were allowed to account for divided provisions within the profit and loss account. IFRS standards state that this should not be the case, and that the dividends can only be included within the year that they are payable, therefore these has been excluded. Assets and Liabilities. In terms of the Individual items heading, as can be seen, there have been a number of significant changes, for example with the reorganisation and re-evaluation of the various assets. However, overall the net reduction of the equity format of the balance sheet was only just over  £200 million. In terms of the cash flow statement, there has been no change to the cash flow that has been generated by the business during the year. In essence, this shows that whilst UK business have been concerned with the impact of IFRS, when one takes into account that all competitors are likewise affected, these changes make little or no difference to the market position of BT. Bibliography Whittington, Geoffrey (2005). The adoption of International Accounting Standards in the European Union. European Accounting Review, Vol. 14, issue 1, pages 127-153. Nobes, C. and Parker, R. (2006). Comparative International Accounting. 9th Edition. FT Prentice Hall. UK. Deloitte (2005). IFRS 7: A disclosure checklist. Retrieved 1 May 2007 from http://www.iasplus.com/fs/0510ifrs7checklist.pdf Gregoriou, Greg N and Gaber, Mohamed (2006). International Accounting: Standards, Regulations, Financial Reporting. Butterworth-Heinemann Ltd. Oxford, UK. Blake, John and Amat, Oriol (1993). European Accounting. FT Prentice Hall. Perry Michelle (2005). IFRS – The Next Steps. Accountancy Age. London, UK. Flower, John (2004). European Financial Reporting: Adapting to a changing World. Palgrave Macmillan. London, UK. Bruce, Robert (2004). Setting a new standard. Financial Times. London, UK. IFRS (2007). Summary of reporting standards. IFRS. Delaware, US. Retrieved 1 May 2007 from http://www.iasb.org/NR/rdonlyres/8177F9A2-EB2F-45A3-BBF3-3DE7DCB13E1A/0/IFRS7.pdf Footnotes [1] International Financial Reporting Standards

Fossil Fuel Consumption, Co2 And Its Impact On Global Climate Essays

Fossil Fuel Consumption, CO2 and Its Impact on Global Climate Background: At the beginning of human history, we had to satisfy our energy needs (for food, heat and movement) by using our own muscle power and gathering or hunting naturally available plants, animals and wood. Each stage in the evolution of human society (the development of farming, domestication of animals, harnessing of wind and water power) increased the average per capita energy use, but it was the Industrial Revolution and the exploitation of fossil fuels which marked the transformation of societies into the energy-intensive economies of today. Since the eighteenth century the industrialising countries have come to rely on non-renewable energy resources, and at present about 80 per cent (Myers, 1994) of the world's commercial energy is derived from oil, coal and gas. Although it has been observed that the growth of energy consumption is closely correlated with the increases in gross national product thus our economic development, the major sources of energy (that is fossil fuels) are 'stock resources'. Fossil fuels are consumed by use and the current consumption patterns are non-sustainable. It is recognised that energy conservation and the development of renewable energy sources will be needed to sustain economic growth. The quantity of ultimately recoverable fossil fuels is limited by geology and remains a matter of suspicion, but the view of the 1970s that scarcity was imminent is still popular. It is the 1973 Oil Crisis marked the transition from abundant, low-cost energy to an era of increasing prices and scarcity. Today concerns over scarcity have been overtaken by the question of whether human beings can afford to meet the environmental costs of continued fossil fuel consumption. One of the most widespread concern related to global climatic changes. Introduction: Climate represents normal weather condition of an area over a period of many years. This is in contrast to weather which is the day to day changes in the atmosphere. It is now realised that our global "climatic normals" had fluctuated in the past millions of years which was nowhere related to human activities. Nevertheless, with the increasing human population and our reliance on fossil fuels since the last century, we have definitely 'participated' in the climatic changes which are taking place to a certain e... ...creasing over the last decade. More on that, it is a fact that the burning of fossil fuels do release infrared-absorbing carbon dioxide to our atmosphere. Therefore, it is just a logical conclusion that the greenhouse is here, as it always does. It appears that there is excessive heating within the greenhouse which is induced by our increasing rate of fossil fuel consumption, and the problems that lies behind global climatic change are far reaching . Perhaps, the real limit to our fossil fuel consumption will be the CO2 problem but not the size of the resource. A Chinese proverb says that "prevention is better than cure." Approaches to energy conservation could be the key. Bibliography: Benarde, M. A., 1992, Global Warning†¦ Global Warming, John Wiley & Sons, Inc., 52-65. Goudie, A., 1994, The Human Impact on the Natural Environment, Cambridge: The MIT Press, 301-7. Kraushaar, J. J. & Ristinen, R. A., Energy and Problems of a Technical Society, John Wiley & Sons, Inc., 394-400. Myers, N., 1994, The Gaia Atlas of Planet Management, London: Gaia Books Limited, 96-113. Tolba, M. K., 1992, The World Environment 1972-1992, London: Chapman & Hall, 61- -71.

Liberal arts and counseling

Another important skill that is in application in counseling is writing. This can be described as the presentation of thoughts and ideas in textual medium which is quite different from illustration.Every aspect of academics employs this skill and therefore they is no way we can have counseling without writing. Writing is very important because during counseling sessions, notes should be taken because in the end, you will use those notes in deducing your verdict.Writing skills here are very important because the notes taken have to take a certain logical order. Notes well taken in previous sessions can be used in various ways like in researches especially when a particular problem is recurring and no permanent solution is forthcoming (Chen, Noosbond, & Bruce, 1998).Research done in counseling field is based on those notes that is taken or gotten from clients therefore the format of writing and how it is done is very important. This writing is not important to the counselor only but so metimes communication between the counselor and counselee may be through writing because of barriers in verbal communication.The goodness of this is that it tries to personify the problem and create two entities. This makes analyzing the problem easier because you can look at the problem alone and the counselee alone thereby studying the two entities separately and then combining your findings so that you can give a clinical and professional solution to the problem (Tomm, 1989).Writing option is a very effective method of counseling especially with the adolescents that are shy in expressing themselves and it exploits strength based approach not neglecting the cultural aspects of the society. This is essential in setting up individual paces because traditionally the adolescent is usually at a slower pace than the counselor.When the pace is set up, it builds up confidence on the part of the adolescent thereby speeding up the whole process and making drawing of conclusions easy. Howeve r, the writing method may not be applicable to all adolescents especially those that are poor in writing skills (Tomm, 1989).The above liberal arts skills are phenomenal in effective counseling. They rely on one another such that it is almost like a mandatory requirement to have them or at least consider them before advancement of career in counseling.Humanity study comes naturally despite it being included in most curricular in university studies. Oral expression is learnt especially when one is involved in literature studies where poetry is involved. The writing skill covers the other skills since after all is said and done; one has to put down something.Writing is important in keeping records and conducting the counseling itself because sometimes it is a means of communicating with the clients. Contribution of liberal arts to counseling is immense almost making the two disciplines one because of interdependence on one another.ReferenceChen, M., Noosbond, J. P., & Bruce, M. A. (19 98). Therapeutic document in group counseling:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   An active change agent. Journal of Counseling and Development, 76, (2).404-411.Fristad, M. A., Gavazzi, S. M., & Soldano, K. W. (1999). Naming the enemy: Learning to   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   differentiate mood disorder mood disorder   symptoms† from the â€Å"self† that experiences   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   them. Journal of Family Psychotherapy, 10, (9). 81-88.Hall, A. S., & Jugovic, H. J. (1997). Adolescents' self-determination: Assuming competency,.   Ã‚   Journal of Mental Health Counseling, 19, (6): 256-267Tomm, K. (1989). Externalizing the problem and internalizing the personal agency. Journal of    Strategic and Systemic Therapies, 8, (10).54-59Zimmerman, T. S., & Shepherd, S. D. (1993). Externalizing the problem of bulimia:     Ã‚  Ã‚  Ã‚  Ã‚   Conversation, drawing, and letter writing in group therapy. Journal of Systemic   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã ‚  Ã‚  Ã‚   Therapies, 12, (1). 22-31.

Children s Support Systems At Home, Strong And Loving...

CHAPTER 1 - INTRODUCTION Introductory statement: According to numerous studies and research, children who have support systems at home, strong and loving relationships with parents, and educators who are willing to reach out and help a student succeed, will also have a higher rate of success in education, relationships, and overall accomplishments (Cotton, 1980). Studies from researchers at Pepperdine University in California claim a connection to middle schoolers who start algebra early and the probability of finishing college; the correlation suggested in high. With studies such as these claiming high correlation between specific caring relationships and the focus of timing on school academics, it is alarming to know that the state agencies who have full responsibility of over 400,000 children per year (Kelly, 2004) are failing drastically. Research proves that around 50% of children in foster care drop out of high school. Another 20% become homeless; living on welfare (Zetlin, Weinberg, 2010). This research proposal is a focus on the support systems that needs to build upon in the school. Research proves that children with a strong support system have a better chance for success, therefore implementing programs that support foster children individually, should greatly decrease dropout rates for this population. Problem Statement: The purpose of this study is to examine the impact of foster care liaisons on academic success when liaisons are placed in schools andShow MoreRelatedWendy Came Into My Life1258 Words   |  6 Pages Wendy Lankford was raised within a â€Å"traditional† family and grew up alongside her mother, father, and younger brother in my home state of Maryland. Today, she is married to Shane Lankford and together they care for three adopted sons; ages 22, 7, and 4. Wendy is a stay at home mom and home schooler who is also actively engaged with her church community and several service groups. Both she and her husband have dedicated themselves to raising awareness and working on behalf of orphans, those withRead MoreFamily Interview : Wendy Lankford944 Words   |  4 PagesFamily Interview Wendy Lankford was raised within a â€Å"traditional† family and grew up alongside her mother, father, and younger brother in my home state of Maryland. Today, she is married to Shane Lankford and together they care for three adopted sons; ages 22, 7, and 4. Wendy is a stay at home mom who is also actively engaged in her church community and with several nonprofit service groups. Both she and her husband have dedicated themselves to raising awareness and working on behalf of orphans,Read MoreThe Role Of Aboriginal And Torres Strait Islander People1586 Words   |  7 PagesIslander people, mostly children, were taken away from their families between the 1890’s and the 1970’s (Korff, 2014). 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These two factors shape the ways in which educators view the purpose of education.Read MoreBonding And Attachment Between Mothers And Their Children5089 Words   |  21 PagesIntroduction Bonding or attachment between mothers and their children has been a topic of research for many decades. John Bowlby, a British psychologist, psychiatrist, and psychoanalyst began his work with attachment began in the early 1950 s and continued through 1990. His theories, along with Mary Ainsworth s research, an American-Canadian developmental psychologist, was the basis for Attachment Theory. Ainsworth and Bowlby s collaboration on attachment eventually led to the current classificationRead MoreEthical Issues in Marital and Family Therapy Essay3695 Words   |  15 Pagescompromise their privacy and confidentiality. Another imperative to conducting ethical marital and family research is to avoid dual relationships. According to Hohmann-Marriott (2001), when a researcher takes on roles in addition to research, conflict of interest may occur. Some common dual relationships that are likely to result in conflict are: therapeutic relationships; oversight of consent agreements; and sole evaluators of proposed research study. To minimize likelihood of conflict, researchersRead MoreChild Abuse Is A Global Problem4877 Words   |  20 Pagesbeen no understanding of the extent, magnitude and trends of the problem. The growing complexities of life and the dramatic changes brought about by socio-economic transitions in India have played a major role in increasing the vulnerability of children to various and newer forms of abuse. Child abuse has serious physical and psycho-social consequences which adversely affect the health and overall well-being of a child. 1. CHILD ABUSE – BASIC DEFINITIONS â€Å"Child abuse or maltreatment constitutes

Classical School of Management Theories - Free Essay Example

Sample details Pages: 2 Words: 551 Downloads: 1 Date added: 2017/09/21 Category Advertising Essay Type Argumentative essay Tags: School Essay Scientific Essay Did you like this example? Different School of Management Theories : 1) Classical Theory : One of the first schools of management thought, the classical management theory, was developed during the age of Industrial Revolution during the period from 1900s to mid-1930. During this period the classical theories of organization began to emerge. This theory belief that employees have only economical and physical needs, and their social needs and job-satisfaction either dont exist or are unimportant. Accordingly, this school advocates high specialization of labor, centralized decision making, and profit maximization. This school of thought is made up of two branches : a) classical scientific and b) classical administrative, described as follows : a) Classical Scientific Theory : Frederick Taylor is called as the â€Å"father of scientific management. † It is focused on the main work force involved directly with the production. This method emphasized to ensure productivity of the individual workers by : †¢ Select workers with appropriate abilities for each job †¢ Train workers to carry out the given job efficiently †¢ Support workers by proper planning Provide wage incentive to the workers for increased output With this theory, Time And Motion Studies and Differential Piece Rate Methods are also used to increase the productivity. b) Classical Administrative Theory : Among all well-known contributors, Henry Fayol is called as the most notable contributor to this theory. Administrative theory focused on the total organization It is focused on the administrative aspects of management which directly or indirectly effect productivity of the organisation. He discussed 14 general principles of management. 1. Division of labor. Specialization of labour results in increased productivity. Both managerial and technical work are amenable to specialization. 2. Authority. Authority was defined by Fayol as the right to give orders and the power to exact obedience. It is nee ded to carry out managerial responsibilities. 3. Discipline. Employees must respect the rules that govern the organization. 4. Unity of command. Employees should receive orders from only one superior. 5. Unity of direction. Each group of activities in an organization should be grouped together under one head and one plan. 6. Subordination of individual interests to the general interest The interests of one person should not be placed before the interests of the organization as a whole. 7. Remuneration. Compensation should be based on systematic attempt to reward good performance. 8. Centralization. The degree to which centralization or decentralization should be adopted depends on the specific organization, but managers should retain final responsibility to do the tasks successfully. . Scalar chain. A chain of authority should extend from the top to the bottom of the organization. This chain implements the unity-of-command principle and allows the orderly flow of information. 10. Order. Human and material resources must be in the right place at the right time. 11. Equity. Employees should be treated as equally as possible. 12. Stability of personnel. Successful firms usually had a stable group of employees. 13. Initiative. Employees should have the freedom to take initiative. 14. Esprit de corps. Managers should encourage a sense of unity of effort through harmony of interests. Limitations of Classical Theory : †¢ Workers and unions began to oppose his approach because they feared that working harder or faster would exhaust whatever work was available Causing layoffs. †¢ Critics objected to the speed up condition that placed undue pressure on employees to perform at faster and faster levels. †¢ As a result more workers joined unions and thus reinforced a pattern of suspicious and mistrust that shaded labor relations. Don’t waste time! Our writers will create an original "Classical School of Management Theories" essay for you Create order

A Description Of The Biology Of Bone - 5430 Words

4 Chapter 2 Background 2.1 Introduction Chapter 2 will describe the essential background information needed to understand this thesis project. A description of the biology of bone will be provided first and its focus will be limited to femurs and tibiae, since those are the structures we have used throughout this project. As well, we will briefly describe the analysis techniques that are currently used to evaluate bones. Furthermore the theory behind the used technique and instrumentation will be addressed. Previous bone studies using transcutaneous in vivo Raman spectroscopy will also be described, as well as the differences between them and the present thesis project. 2.2 Bone Structure and Composition Bones†¦show more content†¦12 Both the cortical and trabecular structures provide ions like calcium phosphate, phosphorous, sodium and magnesium that are basic to maintain the homeostasis of the bone. Figure 1. Hierarchical structure of bone. Cotical bone is made of osteons (10-500  µm). Osteons are composed of concentric lamella (3-7  µm) and a Haversian cannal. A lamella is composed of mineralized collagen fibers, which are made up of collagen fibrils (0.5  µm each). A fibril is made up of collagen molecules and apatite nano-crystals.11 The three major components of bone tissues are: type I collagen, water and dahllite crystals. 13 Dahllites are plate-shaped carbonated apatite crystals, which have â€Å"small but significant amounts of impurities such as HPO4, Na, Mg, citrate, carbonate, K†. 14,15 The apatite crystal lattice is then responsible for the degree of mineralization in bone tissue. Type I collagen is the primary matrix component and its molecules are secreted by Cortical bone Osteons Haversian canal Concentric lamella Mineralized collagen fibrils Collagen molecule Apatite nanocrystals 6 osteoblasts, these molecules will then arrange into collagen fibrils and subsequently to collagen fibers, which are the basis to lamellae. Type I collagen despite being the primary protein is not the only one present in bone tissue, which also contains non-collagenous proteins.Show MoreRelatedBiol101 Homework Assignment 2 Essay818 Words   |  4 Pagesafter a bad car accident. The medical team has decided that this patient is a good candidate for a clinical trial using stem cell therapy. Your friend has not had a biology course since high school, so you are going to write for him or her a two-page discussion of stem cell information. 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The remains stayed there untilRead MoreAdult Stem Cells1234 Words   |  5 PagesWritten Assignment 2: Biology and Technology in the Real World Addresses course outcomes 2 and 3: †¢ use knowledge of biological principles to ask relevant questions about the natural world †¢ make observations and discriminate between scientific and pseudoscientific explanations 1. Select one of the following topics below. 2. Find articles related to the topic. 3. Write two pages, double spaced, excluding references. You must read the articles that you find and summarize the informationRead MoreZoology Essay1264 Words   |  6 Pagesdevelopment of such animals as the dogfish, chick, and octopus, he noted that general structures appear before specialized ones, and he also distinguished between asexual and sexual reproduction. His Historia Animalium contains accurate descriptions of extant animals of Greece and Asia Minor. 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Perspective on Childhood Learning-Free-Samples-Myassignmenthelp.com

Question: Identify and compare key perspectives that have contributed to current approaches to early childhood education. Answer: Introduction The aim of this paper is to discuss my perspective on children that have informed my pedagogical framework of early childhood education. The paper highlights the perspectives and approaches that have been influential in the teaching and learning of primary children. Through these elucidations and explorations, I reflect on my outlook regarding effective teaching and learning that would enable the children to realise their potential. The paper has been organized on the themes of my beliefs about children and learning, my beliefs on teaching and the contemporary view on teaching. Beliefs about children and learning Children need to grow and nurture rather than being pushed to stiff and cut-throat competition. The dominant images of children are that they are innocent and dependant thus reinforcing perpetual guardianship to monitor their activities. While I strongly believe that children need monitoring and attention, however I do not subscribe the view that they need patronizing care (Luke, 2018). Education of children should try to bring out their potential and stoke their interests towards learning. Children should be treated as autonomous individuals and the role of the teacher and parent should be to ignite them an interest for learning. Children should be motivated to realize their full potential and their morale should be boosted so that they become responsible individuals (Hennessey Dionigi, 2013). The Montessori philosophy emphasizes that the classroom should be an environment that should be collaborative in nature by the children, teacher and the environment (Ahmadpour Mujembari, 201 5). The children would autonomously make individual choice that would provide them an opportunity to make decisions for themselves and learn to take responsibilities of their own. Steiners philosophy of education would also be useful in the development of the child as this philosophy proposes for a curriculum and educational setting that would inspire the child to learn. This can be done through the means of creative play, stories, songs and interaction with the nature and involvement of the child (Kelemen et al., 2014). This framework would encourage the child to explore the environment, imbibing important skills, the values of sharing and culminate to the emotional quotient of the children. Children are imaginative and spontaneous and therefore, the purpose of education should be to nurture that spirit within the children. Children also tend to imitate the adults and for them the immediate role models are the older children. The older children tend to reinforce their learning on t he younger children (Cutter-Mackenzie., Edwards, 2013). Therefore, multi-age groupings would inculcate the spirit of peer-group learning. Dr. Maria Montessori opine that in the phase of childhood, children experience sensitive periods, also known as windows of opportunity. The Reggio Emilia movement ushered in a wave of change in the field of primary school education for education. This philosophical tenet of this movement is in consonance with my view of the child. Unlike, the traditional constructions of children as dependant, this philosophy recognize the agentic quality of the child. I feel that childhood is an important phase where the children can make sense of themselves. Secondly, the children should interact with the adults and they are co-learners. Children should learn and develop by participating in the designing of the school curriculum. The feature of this curriculum children and adults collaborating. The planning in this kind of approach should be based on documenting the language of the child, observation and recording of interests and ideas of the child that would enhance and underline the agency of the child. There should be assessment that is based on the portfolios comprising of the work selected and decided by the student in collab oration with their teacher. There should also be interviews with children about their learning and promote peer review and augment the agency of the children. Beliefs on teaching The Kumon method of teaching and learning propounded by Toru Kumon of Japan has been revolutionary in the field of early childhood education. This method makes the students equipped to handle methods without being directly taught to them (Bray, 2013). The highlight of this method is that it incorporates new content that is imbibed and retained by the students even after they graduate from school. The effectiveness of the method lies in its systematic approach towards the education of the child. The first step of teaching a new concept is with the adequate use of illustrations. In the subsequent stage, the difficulty level of the students is increased with the aim that this would enhance their learning. This allows students to learn how to form links with the concepts and the topics that they have already learnt in the class. Another feature of the Kumon method that is sustainable for the learning outcome of the children. This feature of providing individualized instruction to each of the children and would enable to bring out their potential and promote the holistic development of their academic capabilities (Hayat, 2017). The instructor makes a close observation of the students and evaluates their abilities. This is followed by guiding each of the children based on their potential. The last stage is collecting feedback from the children and improvising on the teaching technique of the students. The Kumon educator inspires the students to be responsible and cultivate a positive outlook towards academics. The kumon teachers also believe that students should feel confident and independent. To materialize this outlook, the educators continuously evaluate the performance of the child and encourage the students to participate with keenness in their academic endeavour (Lillard, 2013). Based on the philosophy and features of the kumon method of learning, I feel method would be effective and pragmatic to teach and learn children for a better future. As a teacher, my role would be guide my students and help them to realize their potential. I do not affirm to the notion of education that is premised on spoon-feeding the children. Teaching should not amount to being a crutch for the student but rather being an efficient educator who equips the students to use all the skills in the right manner. I feel that merely teaching a concept without providing illustrations is not impactful. Stud ies have shown that the use of illustrations intensify the understanding capacity and retaining power of the children. If a children forgets what is being taught and imparted in the classroom, it is because the correct method is not being followed. Therefore, as a teacher it would be my goal to instill confidence and curiosity in children so that they are interested to take on new challenges. The curriculum design should be in such a manner that level of toughness in terms of the module is in an ascending order, providing the students to learn and then take on the next set of hurdles. Teaching and learning is a two-way process. I need to understand whether the children are able to understand the contents of the module, whether they are facing difficulties or whether there is a need for improvement. This can be done when I have feedback from the children. This will also encourage children to understand their individual learning capacities and embolden me to provide attention to them based on their personalized learning outcome. Beliefs about contemporary views In the contemporary times, the Reggio Emilia approach that views the child as capable, strong and agentic have been quite popular. The Reggio-Emilia approach stood out for its view considering the child as an autonomous individual who is capable of realising his or her own potential (Bond, 2015). Multi-arts approach has been one of the highlights of the Reggio-Emilia philosophy. This approach empowers students to learn and retain better information for a protracted period of time. Children are also able to apply the techniques learnt in their own artwork and create superior quality artwork (Slipp, 2017). The Reggio-Emilia approach perceives children as capable learners who can acquire knowledge through their instinctive curiosity. In this process, what they decides to become, will turn into an important element in their growth as an individual. The collaborative and collective disposition of the Reggio-Emilia approach goes a long way in the effective learning of the child. The parent s, teachers and children are equal partners in the development of the child (Arseven, 2014). Apart from independent learning of the child, it also documents the learning progress of the child through taking pictures, collecting transcripts from children and their artwork. It believes there is no one way of learning and there should be the adoption of multiple learning tools and instruments at the disposal of the teachers for teaching the children. But as a teacher I have identified certain drawback of this method as it leads to a complete loss of control in contrast to the earlier modes of teaching. Another shortcoming of this method is that there is not a fixed curriculum as it is the interest of the children that informs the curriculum plan (Ho?evar, ebart tefanc, 2013). This can be challenging and time-consuming. I feel that this lack of standardization can add unnecessary burden on the teacher and pose demand for more teachers for the children. Conclusion Through this paper I have put forth my understanding of the child and therefore, I have emphasized that a child should be allowed to grow and nurture in a compatible environment. The Montessori and Regio-Emmilia method are helpful in this endeavour. But as a teacher I feel that the approaches and underlying principles of the Kumon method is something I intend to implement. Although, the Regio Emilia approach have generated momentum in the present context but it has certain shortcomings that a teacher can pose a setback. Otherwise, I recommend a sustainable and holistic approach for framework of the primary school education. References Ahmadpour, N., Mujembari, A. K. (2015). The impact of Montessori teaching method on IQ levels of 5-year old children.Procedia-Social and Behavioral Sciences,205, 122-127. Arseven, A. (2014). THE REGGIO EMILIA APPROACH AND CURRICULUM DEVELOPMENT PROCESS.International Journal of Academic Research,6(1). Bond, V. L. (2015). Sounds to share: The state of music education in three Reggio Emiliainspired North American preschools.Journal of research in music education,62(4), 462-484. Bray, M. (2013). Shadow education: Comparative perspectives on the expansion and implications of private supplementary tutoring.Procedia-Social and Behavioral Sciences,77, 412-420. Cutter-Mackenzie, A., Edwards, S. (2013). Toward a model for early childhood environmental education: Foregrounding, developing, and connecting knowledge through play-based learning.The Journal of Environmental Education,44(3), 195-213. Hayat, H. (2017).The Use of Team Assisted Individualization (TAI) Method in Teaching Reading Comprehension on Narrative Text, A Quasi Experiment at First Grade Senior High School of Al-Irsyad Banten(Doctoral dissertation, Universitas Islam Negeri" Sultan Maulana Hasanuddin" BANTEN). Hennessey, A., Dionigi, R. A. (2013). Implementing cooperative learning in Australian primary schools: Generalist teachers' perspectives.Issues in Educational Research,23(1), 52-68. Ho?evar, A., ebart, M. K., tefanc, D. (2013). Curriculum planning and the concept of participation in the Reggio Emilia pedagogical approach.European early childhood education research journal,21(4), 476-488. Kelemen, D., Emmons, N. A., Seston Schillaci, R., Ganea, P. A. (2014). Young children can be taught basic natural selection using a picture-storybook intervention.Psychological science,25(4), 893-902. Lillard, A. S. (2013). Playful learning and Montessori education.American journal of play,5(2), 157. Luke, A. (2018). The social construction of literacy in the primary school. InCritical Literacy, Schooling, and Social Justice(pp. 46-92). Routledge. Slipp, K. (2017). The Image of a Child and the Reggio Emilia Philosophy.