The Goal of Education is the Student Discovering the Power...

â€Å"I know of no more important goal in education than that the child shall discover the power of his or her own mind. And I know of no more important source of that discovery for every child, than the inquiry that lives in continuing exploratory in the classroom. (Lindfors, 1999, p.247) Kindergarten is the place where children explore real experiences and know how world works. They start gradually to construct knowledge and transform their curiosities into thoughts and questions. By wondering to find answers, children find themselves engaged in scientific thinking aimed to solve everyday problems. This approach needs to be encouraged and developed in an educational setting where teachers play major role in changing curriculum and organizing instructions to meet children needs (Poon, Tan Tan, 2009). Our children, in kindergarten, are exposed to direct instruction method. The problem is that teachers are not aware that using this method will not lead children to learn science. This method is no longer appropriate. World has changed, education has changed and young children should master new skills in thinking. They must develop new understanding of modern life and be able to master new practical issues .Using the direct method restrain kids from exploring world of science. We must give children chances to develop new skills and become life long learners. Teachers, who are resisting the change, are ignorant of the fact that what they are doing inShow MoreRelatedEducating Rita by Willy Russell1061 Words   |  4 PagesHi today I will be analysing two of the major themes present in Willy Russell’s play â€Å"Educating Rita† But first I will read an excerpt from act 2 scene 4 page 68 This scene shows two of the major themes that run throughout the play, and are closely linked education and finding yourself. Finding Yourself Both of the main characters Rita and Frank go on journeys of self-discovery throughout the play. Rita Rita is a woman of working class background who makes the decision to undertake an English courseRead MoreAn Ideal Educational Model And How Do Education1386 Words   |  6 Pageseducational model and how do education students shift through the wealth of knowledge presented and form their own priorities in which to use to shape our future students? All of the educational philosophical insights are stepping stones to examine mindfully and ponder what we will hold as values as teachers. As a future educator, I am strongly convicted to want to focus on each individual student and help him or her to reach his or her full potential both as a student and as a member of society.Read MoreThe Mega Marketing Of Depression Essay1609 Words   |  7 PagesUn-purposeful, Predetermined Realities Predetermined realities are realities that people blindly accept and inhabit as their own. These false realities constrict the expression of life by clouding an individual’s purpose and guiding them to live systematically. Too often individuals neglect to navigate their lives around their own wants, beliefs and values. Instead of making independent decisions, decisions are made based on the opinions or pressures from others, suppressing one’s authentic realityRead MoreEssay on Mental Mindset1253 Words   |  6 Pageshelp in this situation. 1. Understand the power of and limits of mental models 2. Test the relevance of mental models against the changing environment 3. Overcome inhibitors to change by reshaping the infrastructure and thinking of others 4. Transform and individual’s world by acting quickly upon the new models, experimenting constantly, and applying a process continuously to assess and strengthen models. These steps are derived from The Power of Impossible Thinking, and they are tools toRead MoreSigmund Freud s Personality Theory1649 Words   |  7 Pagesheritage limited his efforts. Freud and his daughter Anna were given permission to leave the Nazi-occupied city. When beginning, Freud sought fame and created theories that he hoped would surpass all others. Freud invented psychoanalysis in part from his observations of neurotic patients, self-analyst theories. The id, ego and superego are names of three parts of human personality that are part of Freud s personality theory was an even more of a strong source that he carried out in his late 30s andRead MoreEducational Approaches The Froebel And Montessori Methods1577 Words   |  7 PagesThe question of just what educational approach will best serve the needs of children as their educational and developmental needs become clearer over time comes up repeatedly on the topic of education and over the centuries of history as our society figures out just what it expects from the system of education. The purposes of this research paper will be to summarize and compare/contrast two different educational approaches the Froebel and Montessori Methods. This paper will not definitively say whichRead MoreSpecial Education Philosophy Paper2449 Words   |  10 PagesDescribe own special educational philosophy in terms of its metaphysics, epistemology, axiology, and logic. My Philosophy of Special Education is that special education is teaching children who have special needs, which can interfere with their learning abilities. I believe special education compared to general education is merely an extension of services in helping all children learn. Learning is a process through which we increase our knowledge as a result of the experiences in our lives. WeRead MoreEQ vs. IQ1459 Words   |  6 Pagesquick chore, you can have two pieces of candy when she returns. She leaves the room. What do you do? Do you grab the gooey goody the minute shes out the door? Or do you patiently sit there resisting temptation hoping to double your treat upon her return? Do you know that your our reaction to this situation may very well determine the degree of your success in life? A similar study with children was actually conducted by a psychologist using marshmallows. The study showed that children whoRead MoreThe Implication of Paulo Freires Banking Concept to the 8.4.4 System of Education in Kenya9634 Words   |  39 PagesAN EXAMINATION OF PAULO FREIRE’S BANKING CONCEPT AND ITS APPLICATION TO THE KENYAN EDUCATION SYSTEM. MASTERS PROPOSAL PRESENTED BY: OTIENO PHOEBE KISII UNIVERSITY COLLEGE JULY 2011 AN EXAMINATION OF PAULO FREIRE’S BANKING CONCEPT AND ITS APPLICATION TO THE KENYAN EDUCATION SYSTEM. BY OTIENO PHOEBE A MASTERS IN EDUCATION (MED) PROPOSAL SUBMITTED TO THE DEPARTMENT OF HUMAN RESOURCE MANAGEMENT Read MoreReflection On My Learning Experience2024 Words   |  9 PagesReflections on My Learning Experience Feeling motivated, I have decided to narrate my learning experience on what I have learned about through my formal education as well as my experience in learning to live. In retrospect, the report cards that I received in high school are a source of great shame to myself. Although I performed at an average level in most subjects with the exception of excelling in the arts and languages. The comment on my reports for Math always read: â€Å"Needs to spend more time

Consultative Report On The Exceptions And Limitations On...

Consultative Report on the Exceptions and Limitations on Copyright under Directive 2001/29/EC â€Å"We believe people have the right to control their technology, and oppose the use of technology to control people.† With the adoption of the Directive 2001/29/EC of the European Parliament and of the Council of 22 May 2001 on the harmonisation of certain aspects of copyright and related rights in the information society the European legislator pursued two main objectives: to adapt legislation on copyright and related rights to reflect technological developments, and to transpose into Community law the main international obligations arising from the two treaties on copyright and related rights adopted within the framework of the World†¦show more content†¦General Remarks: The European Commission, in its review of the Single Market, highlighted the need to promote free movement of knowledge and innovation as the â€Å"fifth freedom† in the single market. To achieve this copyright is crucial not only for the protection of intellectual creation but also to ensure the dissemination of knowledge. Copyright has traditionally maintained this balance with a series of exceptions to the exclusive rights of copyright-holders as reflected in Article 5 of Directive 2001/29/EC. However technology has developed to such an extreme that it is now possible to effectively override copyright legislation. Two examples of this are the use of technological protection measures and licensing agreements, which are working to limit access to digital material only to those able to pay for it. There cannot exist a single market for information society services relying on copyright exceptions, unless those exceptions and their interpretations are harmonised across the EU. Whilst the Directive has harmonised certain rights , the same cannot be said about the exceptions of Article 5. We encourage the Commission to review Directive 2001/29/EC in order to address some of the main challenges consumers face in the digital age. Legal uncertainty: The approach to the exceptions provided in Directive 2001/29/EC is a clear policy failure. It is a

A Theoretical Perspective On Organisational Socialisation

Introduction Individuals spend their lives trying to fit in. Fit into their family roles, fit into their circle of friends and fit into their workplaces. Being a part of a group, a team or an organisations provides a sense of comfort and belonging. Furthermore, it instills confidence to carry out respective roles efficiently. The process by which individuals incorporate themselves into society and into organisations is defined as socialisation (Jablin 2001). Socialisation theories usually focus on paid workers and their experiences within an organisation (Miller 2012). What they fail to consider is that volunteers within an organisation are also equally important and in need of the same guidance and knowledge that paid workers are provided with. Kramer (2010) brings volunteers to the forefront stating that volunteers are an equal asset to an organisation, especially in the Non-profit sector. The purpose of this research is to explore the process of socialisation among volunteers in a Non-profit organisation. The paper will provide a theoretical perspective on Organisational Socialisation in terms of its definition and its process. It will then examine how a particular volunteer socialisation process is applicable in the case of a unique project conducted by a Non-profit organisation. Background The International Society is a Non-profit organisation in Manchester that supports international students in enhancing their experience while studying in the United Kingdom. ItShow MoreRelatedHr Strategy Competitive Advantage3921 Words   |  16 Pagesadvantage. Critically analyse this statement using one or more theoretical perspectives that explain the link between strategic HRM and performance outcomes.† Abstract The focus of this paper is on the relationship between Strategic Human Resource Management (SHRM) and organisational performance outcomes, specifically sustained competitive advantage. Using the resource-based view (RBV) of the firm as an underpinning theoretical framework, this paper examines several components of StrategicRead MoreOrganisational Culture And Organizational Culture2261 Words   |  10 PagesThroughout this essay organisational culture will be examined, including the two approaches mainstream and critical. What managers can do to shape culture and also an example of when culture has in fact been changed. Organisational culture can be acknowledged as the organisations personality; which is also referred to as corporate culture. Organisational culture is defined as the process of how things are dealt with within an organisation on a daily basis, affecting the employees and how they workRead MoreThe Association Between Worker Prosperity And Authoritative Viability Essay1718 Words   |  7 Pagesintercessions in the organisation. (John P. Meyer, 2010)The employee satisfactions depends upon the happiness and working environment of an employee. The fundamental point is that the representative prosperity absolutely relates with emotions, perspectives and impression of the worker about their work and their firm. On the off chance that the worker is content with their occupation and their executive means they get the correct admiration about their position than just the representative can giveRead MoreHuman Relation vs Human Resources4513 Words   |  19 Pagesimplications which each strat egy has for issues of socialisation and performance control. Which of these theories appears to be most consistent with the behaviour of contemporary managers? There are so many fallacies for instance the term of ‘human relations’ and ‘human resources’ where the contemporary organisation unseen the differences between this two approaches. Both human relations and human resources manager might use the same kind of organisational behaviour but for very different reasons (MillerRead MoreEssay on Compare and Contrast Criminological Theories3231 Words   |  13 PagesNature From Classicisms perspective, individuals are free and rational thinkers, but are ultimately governed by self-interest (Young, 1981). This voluntaristic outlook considers men equal in terms of free-will and the ability to reason; nevertheless some of the population are seen as pre-rational or sub-rational. Nevertheless, the central contradiction between formal and substantive equality plays a key role, not just classicism, but in many theoretical perspectives, as it does not depict whyRead MoreCritical Evaluation of the Benefits and Limitations of Using Ict in Knowledge Management Processes2357 Words   |  10 Pagesitself is created through the conversion between tacit and explicit knowledge, through the processes of socialisation, internalisation, externalisation, and combination. Technology has often been used to facilitate and support the processes involved in knowledge management. Knowledge management is essential for sustaining the growth of an organisation and ensuring its su ccess. From the perspective of investors, the worth or value of an organisation is as a result of its ability to strategically retainRead MorePerformance Management Effectiveness: Lessons from Worldleading Firms9948 Words   |  40 Pagesperformance measurement; senior management involvement; training Introduction Performance management refers to a range of activities engaged in by organisations to enhance the performance of individuals and units, with the ultimate purpose of improving organisational effectiveness (DeNisi 2000). Activities that ï ¬ t within this deï ¬ nition are, for example, the setting of corporate, departmental, team, and individual objectives, and the use of appraisal systems, reward strategies, training schemes and individualRead MoreFamily7546 Words   |  31 Pagesthese images reinforce the dominant ideology of the traditional nuclear family. Functionalists Roles of the Family – Parsons The Functionalist Talcott Parsons sees two main functions that the family performs these are: †¢ The primary socialisation of children Parson argues that every individual must internalise the norms and values of society. He said it is the family that moulds the child’s personality to fit the needs of society, producing children who are committed to shared normsRead MoreHealth: Sociology and Social Care9095 Words   |  37 Pagesage, sex, sexuality, ethnicity, gender, education, social class Legislation, charters and codes of practice: national, European, United Nations (UN) as appropriate eg equality, diversity, discrimination, confidentiality and sharing information Organisational systems and policies: information, documents, systems, structures, procedures, practices Good practice: in accordance with practice and service standards, challenging discrimination, ethics, values, ensuring dignity and rights; data protectionRead MoreManagement and Mcd2040 Managing People6266 Words   |  26 Pagesobjectives When you have completed this unit, you are expected to be able to: †¢ †¢ †¢ †¢ †¢ define management and summarise the evolution of management ideas on how managers may influence, people, organisations and their contexts to achieve organisational goals. This includes an awareness of the cultural contexts of the original source and the development and contemporary application of management theory and practice. identify and discuss contextual factors in the organisation s environment that

Alexander Hamilton Vs. Thomas Jefferson - 887 Words

Hamilton vs. Jefferson During the Revolutionary- Federalist Era, politics, parties, programs, policies, and people made an enormous difference in how the new nation should be structured and run. During this era, two men in particular championed politics and their respective parties. These two men were Alexander Hamilton, a Federalist, and Thomas Jefferson, a Democratic-Republican. Both Hamilton and Jefferson were successful college educated intellectuals and politicians who made significant contributions to the development of the United States policies and programs. However Hamilton, despite never being elected President, had more influence over the development of the United States’ policies and programs during the†¦show more content†¦Hamilton’s vision for the United States economy became true as manufacturing in the North was supported. Hamilton continued to show his financial prowess while serving as Secretary of the Treasury under Washington. In this position Hamilton proposed i deas such as a National Bank, which served as a mint, and a National Debt, allowed for the creation of credit speculation thus involving the interest of the wealthy in the success of the country, which proved to be very successful in boosting the nations economy. Jefferson on the other hand, while president, decided to let most of Hamilton’s old policies to simple expire under him only to be reinstated after his presidency. Aside from fiscal policies, Hamilton’s importance and influence in the development of the United States in areas such as constitutional interpretation was more so than Jefferson’s. After Hamilton had proposed a National Bank, Jefferson and others proposed that what Hamilton’s plan was unconstitutional. Jefferson a strong believer in strict interpretation of the constitution found Hamilton’s National Bank unconstitutional, on the grounds that it overstepped government responsibilities and the incorporation of a bank was not desc ribed in the constitution (Doc Q). Jefferson, an advocate for states rights, feared too strong a government and believed strict interpretation of the constitution wouldShow MoreRelatedAlexander Hamilton Vs. Thomas Jefferson1289 Words   |  6 Pages Selina Lewis October 17, 2014 Government Ms. Bishop Alexander Hamilton vs. Thomas Jefferson During the ratification of the Constitution of 1787, the Federalist and Anti-federalist views created tensions and barriers between the two. Federalists, who supported the making of a new document, the Constitution, differed from Anti-federalists who believed that â€Å"the new system threatened liberties and failed to protect individual rights.† Anti-federalist, such as Patrick Henry, James WinthropRead MoreAlexander Hamilton Vs. Thomas Jefferson871 Words   |  4 PagesConflicting views and contrasting ideologies have always existed throughout the history of United States politics. Alexander Hamilton, who led Federalist Party, believed that a powerful central government was necessary while Thomas Jefferson, who led the Jeffersonian Republican Party, favored an agrarian nation with most of the power left to the states. Although Alexander Hamilton and Thomas Jefferson were similar in that they both harbored good intentions and tried to keep the best interests in mind forRe ad MoreThe Forgotten Founder : Alexander Hamilton1196 Words   |  5 PagesAriel Fisher College Composition 3M Mr. Claxton December 10, 2015 The Forgotten Founder Alexander Hamilton was one of the founding fathers of the United States, but little to no people recognize the accomplishments he made. As a young man he fought in the Revolutionary War under the command of George Washington and later went on to become the first Secretary of the Treasury. With a multitude of other achievements under his belt, it’s hard to comprehend how this amazing man became a forgotten figureRead MoreCompare And Contrast Alexander Hamilton And Thomas Jefferson1163 Words   |  5 Pagesclosest advisors, Alexander Hamilton and Thomas Jefferson, formed the gatherings that started the dual-party system in which the United States operates today. Although both men were important in the Revolution and in the establishment of the United States, they did not coordinate until Washington chose Hamilton to be the Secretary of the Treasury and Jefferson to be the Secretary of State. From the beginning, the two men harbored contradicting dreams of the nations way. Jefferson assumed that AmericasRead MoreFounding Brothers : The Revolutionary Generation Essay1261 Words   |  6 Pagesmany different challenges. â€Å"Founding Brothers: The Revolutionary Generation† talks about this challenges and events in different sections that focus on seven historical figures at the time: George Washington, John and Abigail Adams, Thomas Jefferson, Alexander Hamilton, Benjamin Franklin, and Adam Burr. Joseph J. Ellis talked about six events, in six chapters, from the time in American history that shaped the ideas that created the United States government that is known today. The chapters are calledRead MoreHamilton Vs Jefferson Essay984 Wo rds   |  4 PagesAlexander Hamilton vs Thomas Jefferson Thomas Jefferson and Alexander Hamilton are two very different, yet similar, people. Jefferson grew up in Virginia to a well respected family, while Hamilton was born in the Caribbean Island of St. Croix, but moved to America when he at age thirteen to get a better education. They were both prodigies in writing, Hamilton wrote about a hurricane around eleven, amazing many people, and Jefferson was able to write eloquence with his pen, all throughout his lifeRead MoreThomas Jefferson, Man Of Citizens1000 Words   |  4 Pages Thomas Jefferson† Man of Citizens† Tamika E. Johnson Delaware Technical Community College Thomas Jefferson, a spokesman for democracy, one of American’s Founding Father, the principal author of the Declaration of Independence, and the third President of the United States from 1801–1809.Thomas Jefferson was born on April 13, 1743, at Shadwell plantation in western Virginia. His father, Peter Jefferson, was a successful planter and surveyor and his mother, Jane Randolph Jefferson came fromRead MoreEmergence of a Two-Party System 1789-18081405 Words   |  6 Pagesmen who were the leaders of the two parties that were to emerge were Alexander Hamilton and Thomas Jefferson. Both Alexander Hamilton and Thomas Jefferson had a major influence during this time. Hamilton was an active delegate for New York at the Constitutional Convention, the main author of the Federalist papers and the first Secretary of the Treasury for the United States. He was the leader of the Federalist Party. Jefferson was the author of the Declaration of Independence, United States’ f irstRead MoreJefferson Vs Hamilton Vs. Hamilton999 Words   |  4 PagesJefferson vs. Hamilton Thomas Jefferson and Alexander Hamilton lived in a time where things in the United States were not extremely stable, and the Declaration of Independence was yet to be set in stone. Jefferson and Hamilton had two separate and different lifestyles and views of the government. Jefferson was born approximately 12 years earlier than Hamilton, on April 13, 1743 in the English Colony of Virginia. Since his father was wealthy, Jefferson received the best education possible and hadRead MoreAnalyze the contributions of Washing and Jefferson in helping establish a stable government after the adoption of the Constitution.1448 Words   |  6 PagesStates Thomas Jefferson. George Washington and Thomas Jeffersons administrations contributed to establishing a stable government after the adoption of the Constitution. They strengthened the national government by passing important legislature, peaceful international affairs and economic plans. Washington strengthened the government financially because during his presidency the financial system was built. George Washington himself did not create the financial system but Alexander Hamilton the secretary

Frida Kahlo Free Essays

The documentary talked about the Mexican painter Friday Kohl who was best known for her unique series of self-portraits. I knew about her artwork and was quite amazed by her way of portraying self-portraits in an extraordinary expression before I watched this documentary. After watching the video, I understand more about the reasons why her painting was done this way. We will write a custom essay sample on Frida Kahlo or any similar topic only for you Order Now Her artworks brought the pieces of her life stories to the audience. Her marriage with Diego Riviera contributes the later works of her. It was the main influence of her life. If she did not meet Diego Riviera, e would probably see a total Friday Kohl. The complicated relationship from inability of reproduction, Dies unfaithfulness, Kohl’s affairs, divorce to remarriage created the Kohl who was physically and emotionally torn. She expressed her life problems in her paintings, her tragic and exotic figures brand her personal art career. However the important event in her life was the undergo of the miscarriage and abortion. It portrayed the painful personal of Kohl that reflected in the emotional disorder of her artwork. Kohl wanted a child very much, her nightmares ND thoughts about fertility was shown. The fertility dream is the part which I like most about the documentary. It portrays a woman’s struggle and pain for losing the ability to have a baby, the heart wrenching when you wish for a child of you and your loves one but you have lost the reproductive system ability. The artwork Henry Ford Hospital (The Flying Bed) provokes the emotions in us. I would also think that this painting attract the attention the issue on fertility, at the same time encourage the public to take care of their reproductive health. It would make a different influence to Kohl’s career if she was not living in Mexico. In her paintings, a strong indigenous Mexican culture was shown in the use of intense color and primitive style. She also wore traditional indigenous clothing of Mexico as shown in her paintings. If she was living in Europe or America, the colors she used and costumes will most probably reflect the scene of the country instead. The humming birds and monkey painted are animals in Mexican mythology. The folk cultural content will disappear and she will robbery express her self-portrait in another way. I am surprised by the Mexicans attitude to death in the documentary. The way they took death in a celebration manner shocked me. She even painted a dead child and put in on top of her bed. Collection of skeleton in her house showed her close association with death, either death of children or the death itself. I do not agree with Andre Bretons description of Kohl’s work as surrealist. Friday Kohl painted her own stories, she did not paint dreams. The dream-like fantasy atmosphere she painted is a metaphor to her own life. Her pain and Joy were represented by elements that are irrational and imaginary. They were all what she had been through, but not dream. In my point of view, Friday Kohl was an amazing independent artist. In response to her tragic life, she painted. She triumphed over her life problems by her own strength and self- determination. Painting the reality helped in expressing her pain and tears, a way of releasing perhaps helped in easing her suffering process. She revealed her life in art and this has helped to address the issues to the public that serves as a reminder and encouragement. How to cite Frida Kahlo, Papers Frida Kahlo Free Essays Art Essay – Friday Kohl The Mexican Surrealist artist, Friday Kohl, uses her personal experience, marriage and tragedies to express her feelings and emotions in her artworks. The artworks, Recurred (Memory), Henry Ford Hospital and The Two Fridays, all use personal imagery, signs, symbols and everyday occurrences to show her experiences. Kohl’s artworks are personal and thought provoking and have made her one of the 20th centuries most enduring and popular artists. We will write a custom essay sample on Frida Kahlo or any similar topic only for you Order Now Friday Kohl was born on the 6th July, 1907 in Mexico. When she was a young girl she suffered from polio. When she was 18, she and her boyfriend were involved in a bus accident. A metal pole pieced Friday Kohl through her pelvis area. She suffered many injuries including a fractured spine, ribs, collarbone and pelvis. She endured more than thirty operations following the accident and was told she would be unable to have children. During her recovery in hospital, Kohl began painting. She painted mainly self-portraits using a mirror above her hospital bed. Friday Kohl married at 22 too man called Diego Riviera. Their legislation was plagued with divorce, affairs and Kohl’s inability to have children. Friday Kohl suffered from gangrene in the years before her death which resulted in her having her right leg amputated below the knee. Kohl died on the 13th July, 1954. She painted about 200 artworks and held many exhibitions over the course of her life. Recurred (Memory) is a very symbolic artwork painted by Friday Kohl in 1937. It describes her pain when her husband, Diego, had an affair with Friday Kohl’s sister, Christina. Although her face appears expressionless, the tears pouring down her face vales that she suffering from immense emotional pain. The tears may also represent her physical pain at having a metal rod piece her chest and her heart being ripped out. Her broken heart now lies at her feet. The size of her heart emphasizes the sheer intensity of the pain she is experiencing from Diego and her sister’s betrayal. She has painted this self-portrait without her hands, suggesting that she is experiencing feelings of helplessness and despair. The two outfits on either side of her, represent the happier times Kohl experienced with Diego. Her school uniform signifies that Friday Kohl met Diego when she was still at school. The other outfit is a Mexican dress. It symbolizes the Friday Kohl that Diego loved. Diego loved Friday Kohl’s long hair so she cut it off to spite him. That is why this artwork pictures Friday Kohl with cropped short hair. Friday Kohl painted the artwork, ‘Henry Ford Hospital’ in 1932, directly after leaving the hospital following her second miscarriage. This artwork contains a lot of symbolism and is a representation of the pain of experiencing a miscarriage. Kohl has painted herself naked, lying on her back on top of a hospital bed at Henry Ford hospital. She has blood on the sheets beneath her pelvic area and a tear flows from her left eye showing the viewer the pain she is experiencing. The six images that float around the bed, each relate to her miscarriage. They are all connected to her by red lines which can be interpreted as umbilical cords. The diagram of a woman’s torso is painted in the left upper corner and shows the workings of a female body and reproductive system. The image to the eight of it, shows an almost fully formed male fetus. It represents the child she lost due to the miscarriage. She refers to the miscarriage child as Disguise (Little Diego). The image in the right upper corner is a snail. It implies that the length and pace off miscarriage is very slow and tiring. Below that is an image of a pelvic bone. This directly related to Kohl, explaining graphically that she was unable to have a child due to a shattered pelvis which she sustained in the bus accident. The orchard was a gift from her husband Diego. The Two Fridays was painted in 1939 during the time Friday Kohl and Diego were getting divorced. She has used a lot of symbolism to show how much pain the divorce had caused her. The left Friday is the unhappy one that Diego no longer loves. She is displayed in a European style dress and is holding the hand-held scissors that are severing her ties with Diego. Her heart has been painted in a damaged manner, showing how the divorce has broken her and left her emotionally unstable. The right Friday represents the happy one that Diego loved. She s dressed in her traditional Mexican clothing and is showing a whole, happy and healthy heart. In her hand, she is holding a picture of Diego. A cord is connecting her to this picture, suggesting they were lovers. The two Friday’s are Joined by their hands and by a cord. When Kohl was younger she had an imaginary friend who was a girl. Many believe that Kohl included her in the artwork but I believe that it meaner the only person she can rely on is herself. Diego has left her resulting in Kohl pushing all her friends away so in the end she is the only one left. The background shows a Tory sky, explaining her emotions perfectly. Friday Kohl once said, â€Å"l suffered two grave accidents in my life. One in which a streetcar knocked me down†¦ The other accident is Diego’. This meaner that the bus accident caused her physical pain and Diego caused her emotional pain. Friday Kohl has used a lot of symbolism and imagery in her artworks, Recurred (Memory), Henry Ford Hospital and The Two Fridays, to show her personal experiences and tragedies. She used her paintings to express her feelings as she suffered physical and emotional pain throughout her life. How to cite Frida Kahlo, Papers

Reversal Of Impairment Loss For Cash Generating Units †Free Samples

Question: Discuss about the Reversal Of Impairment Loss For Cash Generating Units. Answer: Reversal Of Impairment Loss For Cash Generating Units AASB 136 and IAS 36 deals with the procedures which are being applied to make sure that assets are not shown at higher value in comparison to its recoverable value. The specified standard specifically provides procedure relating to impairment on all intangible and tangible assets other than those which are covered under other IFRS. Present essay revolves around the analysis of Reversal of accounted impairment loss for CGU and accounting for same. An impairment loss can be define as written down value of an asset or a CGU because shown value is higher than its recoverable amount (Johansson, Hjelstrm and Hellman, 2016.). As according to the provisions of the standard no asset should be carried at a value which is higher than its recoverable amount or fair value. Further, for accomplishing the same objective, it has been provided with the scope of potential indicators for assessing whether impairment loss exists or not. Above description shows that CGU is impaired in case the carried value is higher in comparison to recoverable amount then computation of recoverable amount is done by making comparison of fair value less cost relating to selling and value in use, in this higher value is considered for accounting. The loss which has been recognised as expenses is transferred to profit and loss account (Henderson and et.al. 2015). Further, the standard also specifies the provisions when entities are required to make a reversal of impairment loss and the manner of recognising the same in books of accounts. IAS 36 provides that reversal of impairment in the case of CGU is to be reversed by appropriately proportioning the amount in no. of assets which have been covered by making use of pro rata basis and applying it on carrying amounts of concerned assets. However, goodwill is not be included while reversal of impairment loss of Cash Generating Unit. The reversal amount is allocated to the written down value of asset available in the balance sheet (Edwards, 2013). It should not be increased higher in comparison to the lower of its carrying amount and recoverable amount. The specified amount must be provided after reducing depreciation or amortisation which might have been recognised in the case where there has no recognition of impairment loss inprior periods. It is also provided in the standard that it is necessary for the entire organisation to apply the test in order to assess the same and it should be assessed at each reporting date. For verifying the same, it is necessary to consider internal as well as external components which are considered necessary by the management (Johansson, Hjelstr, and Hellman, 2016.). Provisions relating to disclosure of reversal of impairment loss have been made available in paragraph 130 of AASB 136. As per the provision specified in Australian accounting standards reversal of impairment loss in case of a CGU is recorded in books of accounts on an instant basis in profit or loss statement. Thus the provisioning of same is not required in case when the book value of the asset is revalued in accordance with the provision of IAS 36. As per the views of Detzen, Stork and Zlch (2016), in the case when the value of the asset is increased at the year end than the reversal is required to be considered as a revaluation increase and accounted as per provision of IAS 36. Further after revising the written down value of asset, depreciation or amortisation is charged for future periods in accordance with the allocation revised carrying amount from which residual value is deducted on a reasonable base for the remaining life of the asset. A CGU is the least distinguishable group of assets which is capable for generation of cas inflows that are specifically dependent on assets or group of assets (Bond, Govendir and Wells, 2016.). AASB 136 states recoverable amount as higher of recongnised value of cash-generating and units fair value. It is not compulsory to determine both value in use and fair value less cost relating to selling. In case the either amount of both is higher than assets carrying amount that it is clear that the impairment of asset is not required. Further, it is necessary to ascertain fair value less cost of sale even in case the asset is not actively traded in the market. In a situation when no basis is available to evaluate the value of the asset on a reasonable basis from the sale of an asset by considering its arm length price in market then it is more appropriate to consider the recoverable value of the asset. As per the views of Amiraslani, Iatridis and Pope, (2013), in a situation when there is n o reason to have confidence in fact that assets value in use is substantially higher in comparison to fair value less cost relating to selling than the same might be used as the recoverable amount. It is usually considered in the case when assets are being disposed of because at that time asset will mainly consist net proceeds from disposal as future cash flows that will be derived from continuing use of asset until the amount is same as negligible value. Usually, impairment of assets is done on the individual basis in accordance with the provisions of IAS 36 (Bartov, Goldberg and Kim, 2013). However, in case the recoverable amount of assets cannot be ascertained for each individual asset than in such situation an organisation opts to value the carrying value of the cash-generating unit to which the asset belongs. As it considered that computation of the recoverable amount of each individual asset is not appropriate and hence, ascertainment of the recoverable amount of the CGU to which that particular asset belong. Further, the following aspects are to be considered while impairment testing of CGU by every organisation: Consideration of cash flows in detail and reassessing the same; Evaluation of impairment indicators. Ascertainment of the discount rates; Benchmarking the assumptions with the market. Journal entry for recording impairment loss: In case of cost, model is applied Particular Amount Accumulated depreciation impairment losses Dr. XXX Income - impairment loss reversal Cr. XXX In case revaluation model is applied Asset Dr. XXX Deferred tax liability Cr. XXX Asset revaluation surplus Cr. XXX Calculation of Impairment Loss: Carried Value of Balance Sheet 677000 Value in Use of assets 608000 Impairment loss 69000 Allocable Impairment loss to assets: Total impairment loss - Amount of Goodwill Impairment loss allocable to patent = 69000-23000- (455000-438283) = 29283 Allocation of impairment loss to assets in proportionate to their book value: Asset Value in Use Calculation Allocable Impairment loss Amount to be carried in Balance Sheet Equipment 105000 29283*105000/199000 15451 89549 Fitting 66000 29283*66000/199000 9712 56288 Inventory 28000 29283*28000/199000 4120 18880 Patent 455000 16717 438283 Journal Entry in the books of Gali Ltd: 30.06.2015 Impairment loss Dr. 69000 Goodwill Cr. 23000 Patent Cr. 16717 Accumulated amortisation and Impairment Losses (Equipment) Cr. 15451 Accumulated amortisation and Impairment Losses (Fittings) Cr. 9712 Accumulated amortisation and Impairment Losses (Inventory) Cr. 4120 [Being impairment loss attributed to assets on pro-rata basis except patent and goodwill.] Impairment Account Date Particular Amount Date Particular Amount 30.06.2015 Accumulated Impairment Loss A/c 69000 30.06.2015 Profit and Loss Account A/c 69000 Provision of IAS 36 will be applicable in the present case for the allocation of impairment loss to the available assets. In accordance with the study of Abuaddous, Hanefah and Laili (2014), the provisions impairment loss is initially adjusted with the amount available in Goodwill account and further to the extent to which loss has been provided to a specific asset. Finally, the remaining amount of impairment loss is being proportionate to the book value of remaining assets. Another thing that is to be considered is that no impairment loss is adjusted in cash account. As in present scenario; firstly the impairment loss will be set off with the amount of goodwill i.e. 23000 then the remaining amount will be allocated proportionately to remaining assets except cash. Further, as the fair value of a patent is available in the question, hence the impairment loss of patent will be the difference between book value and fair value. References Books and Journal Abuaddous, M., Hanefah, M.M. and Laili, N.H., 2014. Accounting standards, goodwill impairment and earnings management in Malaysia. International Journal of Economics and Finance. 6(12). P.201. Amiraslani, H., Iatridis, G.E. and Pope, P.F., 2013. Accounting for asset impairment: a test for IFRS compliance across Europe. Centre for Financial Analysis and Reporting Research (CeFARR). Bartov, E., Goldberg, S.R. and Kim, M., 2013. Comparative value relevance among German, US, and international accounting standards: A German stock market perspective. Journal of Accounting, Auditing Finance. 20(2),Pp.95-119. Bond, D., Govendir, B. and Wells, P., 2016. An evaluation of asset impairment decisions by Australian firms and whether this was impacted by AASB 136. Detzen and et.al. 2016. Impairment of Goodwill and Deferred Taxes Under IFRS. Australian Accounting Review, 26(3),Pp.301-311. Edwards, J.R., 2013. A History of Financial Accounting (RLE Accounting) (Vol. 29). Routledge. Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015. Issues in financial accounting. Pearson Higher Education AU. Johansson, S.E., Hjelstrm, T. and Hellman, N., 2016. Accounting for goodwill under IFRS: A critical analysis. Journal of International Accounting, Auditing and Taxation, 27, Pp.13-25.

Unitech Corporation of management

Question: 1-What is the Existing organization Structure? 2-What is the Advantage and Disadvantage of the Existing Organization Structure? 3-Design the Organization Chart for Existing Organization Structure? 4-Which New Organization Structure is Proposed? 5-What are the Strength and Weakness of the New Organization Structure? 6-What are the points in this case for: Project Manager Skill on leader ship, Management Decision making, system and planning skill, Financial Awareness, Communication and Negotiating and contractual skills? 7-What are the PM process and level of activities identified? 8-What are the Various Component of Project? 9-Discuss all the PM process and Deliverable Defined? 10-Discuss your point of view on PM Initiation, Before and After Key Points? 11-What are the Steps for Project Integration Management? 12-What are the Project Contracting and Which Type Used? Answer : Answer 1: Unitech being a test equipment and software developer for the electronic industry was primarily confronted with several organizational issues. As per the case study, it is noted that there existed a line organizational framework in the firm (Phillips 2013). Further, with a segregation among the two major departments, namely electronic and computer engineering there was a consequent differentiation between the focused line managers. Moreover, both the department heads reported to and followed orders of the vice president who belonged to an engineering background. The prevailing organizational structure provided Unitech with several advantages and challenges as well. Answer 2: According to Kerzner (2013), it is noted that the line organizational structure had a multidimensional approach towards Unitech. Despite of being a simple and a measure of direct decision making, the framework tend to simplify relationships and increase responsibility. On the other hand, the structure acts as negativity in case of business growths. Also, there is an increase in internal competition, pressure levels and many others. As per the case study, in addition to a downfall in competency levels, there was a lack in revenue generation, focus and teamwork. Answer 3: The organizational chart based on the existing type of business framework is as follow Figure: Existing Organizational Structure of Unitech (Source: As created by author) It is noted that only the line managers have a direct control over the project team, members and the staff of the firm. Also, the project departments are focused on achieving individual company benefitting targets that further lead a competition between the two major divided departments (Moustafaev 2015). Moreover, there exists a chain of command in the organization as well. Answer 4: In order to develop business conditions the president of Unitech being a strong believer of project organizational structure reconstructed the framework of the firm. It is noted that the new structure along with developing efficiency of the firm focused on a proper decision making. Additionally, a project manager was also hired to guide contracting, creation of new pricing strategies and also developing of PM processes. Lastly, the contractors suggested management contractors to secure future growth opportunities as well. Answer 5: The newly developed project organizational structure provided Unitech with several strengths as well as weaknesses. Concerning strengths, the authority of project managers, communication developments, speedy decision making, and efficiency increments proved to be the most profitable (Bartsch, Ebers and Maurer 2013). On the contrary, factors like team setting up costs, individual loyalty developments of project team members, hardships in maintaining intellectual capital and a future concern tends to be a weakness for the enterprise. As opined by Bartsch, Ebers and Maurer (2013), it is noted that the newly proposed organizational structure also encouraged the firm to effectively grab market opportunities as well. Answer 6: The several key points needed by the Project manager in the following areas are: Leadership: Unitech`s president looked onto the appointed project manager (PM) to develop leadership. In addition to representing initiative and obtaining expected results, the PM signifies interpersonal abilities, develops efficiency and proper meeting conducts (Cummings and Worley 2014). Decision Making: The project managers also plays a huge role in the management`s decision making process. Several factors like alternative evaluation, problem solving skills, enthusiasm, motivation, cooperation, data management and skill development are focused on. System and Planning Skill: Characteristics like project administration, computer literacy, optimum resource use, information monitoring and a proper implementation of developed plan are focused on by the PM to ensure high performance levels. Financial Awareness: In addition to risk management, financial knowledge and procurement strategies, the project manager of Unitech actively involves in developing profit-loss statements, cost control polices and cash flow familiarities. Communication: It is noted that the PM focuses on informal channels, and technical innovations to build by clarity in the communication channels of Unitech. Negotiating and Contractual Skills: Apart from the various activities, the project managers also have knowledge about contract laws and statutory regulations which not only ensure a proper abidance of legal formalities but also secure fruitfulness of the project (Cummings and Worley 2014). Answer 7: In addition to developing new contracts, key points of pricing strategies were also identified. According to Burke (2013), cost discipline, management contractor suggestions and many other positive changes grabbed the project managers view. It is noted that areas of communication, HR and conflict management aspects also formed part of the recognized activities. Answer 8: The various components of a project of Unitech are the following: Client Interest: Concerns the interests and views of the customers Project Stake: Involves the total investment of a corporate project Resources: The total financial, human aspects, technology and resources involved in a project Creativity: Concerns the range of innovation needed for a projects success Uncertainty: The total degree of risk involved in a project Answer 9: The project processes and deliverables of Unitech include the following: Initiating: This particular step includes all the information, policies, standards, operating guidelines and every other necessity which is required to initiate a project. Also, the primary scope statement is prepared in the initial stage (Gido and Clements 2014). Planning: The scheduling includes development of the project plan which also acts as the backbone of the whole initiative. Executing: This step includes the deliverables, performance data, change requests and implementation of the alterations which contribute in detecting pitfalls. Monitoring and Controlling: The 4th process relates to the approved deliverables. In addition to updates on performance reports, plans and forecast statements, the step includes approving changes and rejecting the change appeals. Further, the process also includes recommendation actions, repair detections, approving repairs as well. Closing: The last and final step includes the final product or service of the project. Figure: Project Management Process (Source: Burke 2013) Answer 10: The differences between PM initiation before and after key points are the following: Before Key Points After Key Points 1. No clear project idea 1. Clear statement of project development 2. No clear forecasting of results 2. Clear forecasting and expectancy of success 3. No clear authority and responsibility delegation. Also, no clear statement of stakeholders and leadership ideas 3. Identification of stakeholders and direction of leadership 4. No budget statement of the project 4. Clear and transparent budget development Table: Differences between PM Initiation Before and After Key Points (Source: Gido and Clements 2014) Answer 11: The four main steps in project integration management are the following: Project interaction judgment Incorporate external inputs Judging, assessing, influencing and cooperating external resource in the project Screening and selecting the profitable PM tools Figure: Project Management Processes (Source: As created by author) Answer 12: It is noted that there mainly exist three types of contracting types, which are: Price Based Quantity and Rate Based Reimbursable (Cost Based) As per the case study, the existing contracting methods take a longing scheduling time and ultimately lead to a delay in the project. As stated by Weglarz (2012), it is only with a change in the framework of the organization which will lend a hand towards stabilizing contracting measures and also help to accomplish projects on time. The quality process will also contribute towards developing contracting conditions. References Bartsch, V., Ebers, M. and Maurer, I., 2013. Learning in project-based organizations: The role of project teams' social capital for overcoming barriers to learning.International Journal of Project Management,31(2), pp.239-251. Burke, R., 2013. Project management: planning and control techniques.New Jersey, USA. Cummings, T.G. and Worley, C.G., 2014.Organization development and change. Cengage learning. Gido, J. and Clements, J.P., 2014.Successful project management. Nelson Education. Kerzner, H.R., 2013.Project management: a systems approach to planning, scheduling, and controlling. John Wiley Sons. Moustafaev, J., 2015. Project scope management. Phillips, J., 2013.PMP, Project Management Professional (Certification Study Guides). McGraw-Hill Osborne Media. Weglarz, J. ed., 2012.Project scheduling: recent models, algorithms and applications(Vol. 14). Springer Science Business Media.