What Is Modification in English Grammar

Comparing Theories Of Children Learn And Develop And How...

The purpose of this essay is to compare and contrast two theorists on how children learn and develop and how their theories work in the early years setting. Piaget and Skinner are both very well known for their theories, they contrast each other as one shows the behaviourist view while the other shows the cognitive view. Piaget is a nativist, he believes that children learn best through active learning, doing for themselves. Whereas Skinner is an empiricist he believes that children’s knowledge is learnt from their sense experience and environment. Jean Piaget was born on 9th August 1896 in Switzerland. He studied natural sciences at the University of Neuchatel where he received a Ph.D. He then went onto the University of Zurich where he became interested in psychoanalysis. It was from there he went onto the Sorbonne University in Paris in 1919 to study clinical psychology. It was while Piaget was in Paris that he began working with Alfred Binet marking intelligence tests. It was whilst working on the intelligence tests that he became aware of the process of cognitive development and how it differed considerably from young children to older children to adults. It was from this that he then began his study on the process of thinking in the development of children. (The famous people, 2016) He constructed his theory from observing his children, it was from these observations that he established his four stages of development and schemas; schemas are a set of ideas thatShow MoreRelatedComparing Two Learning Theories Piaget And Vygotsky1722 Words   |  7 PagesComparing Two Learning Theories Piaget and Vygotsky Introduction This paper will show the differences and similarities between two well know theorists of knowledge development. It will evaluate each by focusing on several of Schunk’s five key factors for comparing theories. Overview Piaget used a clinical method to test children can developed his theory around four universal invariant developmental stages that describe how a person adapts to its environment through the process of assimilation andRead MoreChild Development Theories1560 Words   |  7 PagesChild Development: An Examination of Three Theories There are a lot of theories regarding child development. Three of these theories are Bioecological Theory, Social-Cognitive Theory and Information-Processing Theory. This paper will discuss these theories by comparing and contrasting them. The first theory is the Bioecological Theory developed by Urie Bronfenbrenner. This theory is based on the nature vs. nurture idea. Bronfenbrenner believed development of a child was determinedRead MoreSocial Construction Of Childhood Essay770 Words   |  4 Pageseducation and guidance to our society. Theories can provide some common grounds for people. This is especially truth in a multicultural country. 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He concluded that a child goes throughRead MoreA Comparative Analysis Of Theories Of Vygotsky And Piaget1446 Words   |  6 Pagesto change or growth that occurs in children. It starts with infancy and continues through adolescence and it involves the biological, psychological and emotional changes that occur. Cognitive development refers to how a person perceives, thinks, and gains understanding of his or her world through the interaction of genetic and learned factors(Children’s Health n.d.). This paper is a comparative analysis of the theories of Vygotsky and Piaget with emphasis on how the role of cultural context in childRead MoreBenjamin Franklin Said It Best When Cited â€Å"Tell Me And1120 Words   |  5 Pagesinvolve me and I understand†. Children learn in various ways, Gardiners theory of Multiple Intelligence supports the notion that a child’s individual strengths influence how they learn (Kearns, 2010), involving children ensures that they are being active participants in their learning. When introducing an inquiry based approach to teaching, educators begin to open the world to children. Children begin to understand the world around them, how it works and how they are part of the world. An inquiryRead MoreDiscuss Major Theories Of Human Development And Learning Essay1617 Words   |  7 PagesDiscuss major theories of human development and learning, including MÄ ori and Pasifika perspectives. This essay will discuss Jean Piaget, Lev Vygotsky and their theories as well as critical points from their theories and explain how they relate back to each theory. It will discuss how both of these theories can be applied to work in relation to a role in the Early Childhood sector. It will include Dr. Rangimarie Pere’s studies in education and how they compare to those of Piaget and Vygotsky. ThisRead MoreJean Piaget s Theory Of Cognitive Development1071 Words   |  5 PagesIn this essay I want to analyse Jean Piaget’s (1936) stage theory of cognitive development and Erik Erikson’s (1959) theory on stage development. Piaget’s theory focuses on cognitive development where Erikson’s applies a more psychosocial lens. I will be analysing the key concepts of each theory and comparing them to see the similarities and differences in the theorists thinking. Piaget’s theory is made up of four stages. The first stage was the sensitometer stage. This occurs from birth to twoRead MoreInfluential Educators And Education Program1136 Words   |  5 PagesWhitney Holley-Newport Stephen F. Austin State University John Dewey It is important to know where the ideas of the way children learn came from. One educator that had a significant influence on education and the way the world teaches and learns is John Dewey. He had different, interesting, and new ideas for the development of children and teaching children in a classroom. John Dewey was an American philosopher, psychologist, and an educational reformist who was born on October 20, 1859Read MoreErik Erikson Was An Ego Psychologist Who Emphasized The1607 Words   |  7 Pageswho emphasized the role of culture and society and the conflicts that can take place within the ego. He developed a theory of psychosocial stages where he believed a crisis occurs at each of the eight stages of development. Erik Erikson was influenced by Sigmund Freud, who emphasized the conflict between the id and the superego, but unlike Freud, Erikson believed that the ego develops as a result of successfully resolving crises in eight distinct stages that expand a lifetime. Successful completion

Domain Theory and Method Theory

Question: Discuss about the Domain Theory and Method Theory. Answer: Introduction This study deals with understanding the models and theories used in the field of accounting (Uno and Bartelmus 2013). In this particular assignment, emphasis has been given on understanding the accounting concepts in the recent world of accounting. For this assignment, Wesfarmers Limited has been selected that is listed on Australian Stock Exchange. This company occupies the topmost position in terms of revenue. The current segment focuses majorly on discussing on the corporate governance of Wesfarmers Limited and the conceptual framework used for financial reporting system. Addition to that, ethical issues, accounting issues and environmental issues faced by Wesfarmers Limited have been clearly explained aligning with impact on the issue on recent accounting field (Singleton-Green 2016). Wesfarmers has grown into one of the largest listed company that is headquartered in Western Australia (Wesfarmers.com.au 2017). This company operates in diverse business operations such as home improvement, supermarkets as well as office supplies and industrial and safety. This is one of the largest private sector employees that have a shareholder base of 500,000 approximately. Corporate Governance of Wesfarmers Limited The Board of Wesfarmers Limited is one of the strong advocates for enhancing good corporate governance (Nsi et al. 2014). Addition to that, the Board of Wesfarmers Limited is committed towards providing satisfactory returns to their potential shareholders as well as fulfilling its corporate governance obligations. This company Board Committee is responsible in meeting the best interest of their stakeholders. Wesfarmers Limited compiles with the third edition of ASX Corporate Governance Council (Lukka and Vinnari 2014). Key focus areas of the Board of Wesfarmers Limited for the financial year 2016 Wesfarmers Limited Management looks at the financial performance of the company and involves in strategy implementation (Kaplan and Atkinson 2015) Wesfarmers Limited monitors with the Group operating as well as cash flow performance for rendering long-term shareholder value creation (Gray, Adams and Owen 2014) Wesfarmers Limited reviews at the business operations as well as developmental plans for each of the division (Horngren et al. 2013) Wesfarmers Limited focus majorly on Group performance as well as implementation of strategies for bringing safety improvement and enhancing workplace safety awareness (Gaunt 2014) Wesfarmers Limited Management Board reviews majorly talent management as well as development (Henderson et al. 2015) Conceptual Framework for general purpose financial statement reports Conceptual Framework is a coherent system that has certain interrelated objectives as well as fundamental concepts prescribing with the nature, functions and limitations of FASB (Financial Accounting and Reporting) (Drury 2013). This framework is one of the vital parts of financial reporting system that majorly underpins the development of accounting standard. It help in setting out basis of recognition of items in the financial statements of Wesfarmers Limited like assets, liabilities, expenses and income (Deegan 2014). This framework provides basis for understanding the development of new accounting standard as well as evaluation of rules as in case of Wesfarmers Limited (Wesfarmers.com.au 2017). Financial Statement analysis The Financial Statement of Wesfarmers Limited complies in accordance with International Financial Reporting Standards (Crawford and Lepine 2013). The most important ratio used for financial statement analysis is Net Profit Margin. This reveals how much out for every sale Wesfarmers Limited gets in keeping after making the payments. This aspect is highly variable from industrial sector to other. In other words, higher operating margin reveals that Wesfarmers Limited has less financial risk. Therefore, gross margin tends in remaining stable for a specified time. There are certain fluctuations noticed that act as a positive sign of fraud or any other accounting irregularities (Cooper, Dacin and Palmer 2013). From the investor perspective, Return on Equity is a key financial ratio for Wesfarmers Limited. This financial ratio is subtracted from preferred shares indicating common shareholders how effectively money can be employed. Median 2-year Return on Equity of Wesfarmers Limited at 10% . Free Cash Flow mainly measures the aspects that are ignored by most of the investors. This will indicate the cash that Wesfarmers Limited can generate after spending money after maintaining or expanding fixed assets such as Property, Plant and Equipment known as Capital Expenditure. Therefore, free cash flow will be used by Wesfarmers Limited by investing other projects by way of enhancing shareholder values (Christensen, Nikolaev and Wittenberg?Moerman 2016). Annual report of Wesfarmers Limited The notes to financial statements take into consideration the information that is required for understanding the financial statements as well as material and relevant to the operations Information is considered to be material as well as relevant where the amount in question signifies in accordance with size or nature (Bebbington, Unerman and O'Dwyer 2014). The annual report is a summary of Wesfarmers Limited as well as its subsidiary companies operations for the financial year. This particular company is committed towards reducing the environmental footprint in association with production of the annual report (Beattie 2014). Wesfarmers Limited Board is committed to an executive remuneration framework that majorly focuses on driving the level of performance culture as well as linking executive pay (Ball 2013). This means the company makes ways for achieving the strategy as well as business objectives for generating satisfactory returns to the potential stakeholders. Senior Executive Remuneration is majorly set at levels where executive roles are mentioned. This aims at attracting as well as retaining the best people for reflecting executive competencies and capabilities. Therefore, Remuneration information in the statutory format will be provided in the section 3.6 (Uno and Bartelmus 2013). Wesfarmers Limited believes in long-term value creation for playing major role and serves the communities (Lukka and Vinnari 2014). At Wesfarmers Limited, sustainability means understanding as well as managing impact of community and environment for ensuring creation of value for near future. They take into consideration five major areas of business such as people, community, governance as well as sourcing and environment. Ethical issues of Wesfarmers Limited Wesfarmers Limited has poor record of staff treatment as they are paid less below award rates as well as high levels of casual and contract labor (Uno and Bartelmus 2013). These are the ethical issues faced by Wesfarmers Limited whereby the company gives diverse range of people the opportunity in finding flexible work as well as learning valuable vocational skills and progress in the career in and outside the sector (Wesfarmers.com.au 2017). Impact of the issue on share price and its resolution The above-mentioned ethical issue is a serious concern that should be taken into consideration. It can be pointed out that alcohol marketing as well as societal attitudes are the real reason behind overconsumption by the individual. This consumption is made by the individuals that are not in the interests of individual drinkers or their communities. These supermarkets (Coles) advertise baked food kept in the store that had been partially baked months earlier in actual sense (Lukka and Vinnari 2014). Environmental issues of Wesfarmers Limited Wesfarmers Limited had several allegations that harm people, animals and the environment. Most of the time it happens that items sold at Wesfarmers Limited hurt their consumers as they are consumed excessively (Cooper, Dacin and Palmer 2013). This is because individuals fails in selecting the things that can best advance their level of interests. It is believed that excessive advertising as well as cultural influences individuals and makes it hard for selection purpose. This is one of the reason why scrutinize take place on the sale of alcohol at Wesfarmers Limited (Coles) (Wesfarmers.com.au 2017). The process of producing products that Wesfarmers Limited sell actually harm who are not their customers such as animals and the environment as a whole (Uno and Bartelmus 2013). This means intensive as well as factory farming practices are considered environmentally unsustainable as well as hugely causes animal suffering. Palm oil can have wide ranging impact on wildlife as well as communities by way of land clearing and child labor (Wesfarmers.com.au 2017). Accounting issue of Wesfarmers Limited Wesfarmers Limited faces issues in maintaining relationship with suppliers (Lukka and Vinnari 2014). Addition to that, the company exercises unprecedented power based on size as well as market share for more than 75%. This company was abused because they impose uneconomic prices as well as unfair trading terms on the farmers and manufacturers. This activity forces suppliers in adopting unsustainable practices where they think that the company actually exercises their influence for bringing improvement in accounting aspects (Wesfarmers.com.au 2017). According to ACCC, Wesfarmers Limited admitted that crossing the line after demanding payments from suppliers (Wesfarmers.com.au 2017). This means the company looks at the claims whereby they are bullied by their competitors by pressuring in making profit lost after discounting by retailers. These are the practices that harm suppliers of the company and it becomes difficult for them in surviving in competitive business environment (Cooper, Dacin and Palmer 2013). Corporate Social Responsibility Wesfarmers Limited is committed towards proactively managing their community and environmental impact by continuously creating value over long-term (Uno and Bartelmus 2013). They follow 10 principles relating with the sustainability issues that have been identified for the given financial year. Each of the division at Wesfarmers Limited applies these principles by taking into consideration from their operating environment. Wesfarmers Limited encourage by setting own internal targets in relation with the core CSR principles (Lukka and Vinnari 2014). Corporate Social Responsibility of Wesfarmers Limited is as follows: People- Wesfarmers Limited aims at focusing in providing safe workplace for their employees (Wesfarmers.com.au 2017). Addition to that, Wesfarmers Limited provides wide-range of opportunities for the people by enhancing their job performance as well as developing their careers. Therefore, Wesfarmers Limited strives in creating an inclusive work environment by careful attention to gender diversity as well as inclusion of Aboriginal and Torres Strait Islander peoples (Uno and Bartelmus 2013). Sourcing- Wesfarmers Limited commit towards maintaining strong as well as respectful relationships with the suppliers (Wesfarmers.com.au 2017). This company strives its best for sourcing products in a responsible way at the time of working with supplier for bringing improving in their social as well as environmental practices. Community- Wesfarmers Limited aims at making positive contribution to the communities for operating activities. Addition to that, Wesfarmers Limited committed towards providing customers with safe products (Cooper, Dacin and Palmer 2013). Environment- Wesfarmers Limited strives in reducing the emissions intensity of business as well as improving resilience towards climate change. This means Wesfarmers Limited strives in reducing the waste to landfill as water use and where possible (Lukka and Vinnari 2014) Governance- Wesfarmers Limited aims at maintaining robust corporate governance policies in the given business (Cooper, Dacin and Palmer 2013) Critical analysis on legitimacy As rightly put forward by Deegan (2013), Legitimacy and stakeholder theories majorly comes under both systems oriented theories whereby it come under the umbrella of Political Economy Theory. In this study, proper emphasis has been given on financial reporting of Wesfarmers Limited after considering the unregulated corporate reporting in relation with both the theories (Legitimacy and Stakeholder) (Wesfarmers.com.au 2017). Legitimacy theory majorly relies upon the notion of social contract (Lukka and Vinnari 2014). It depends upon the aspect whereby Wesfarmers Limited ensure operating within the bounds as well as norms in their respective societies as viewed to be legitimate in nature. In order to achieve legitimacy, Wesfarmers Limited should adopt their output goals as well as methods for confirming and evident in the company. It needs to be attempted by communicating for altering the definition of social legitimacy. It attempts by identifying with symbols as well as values by implying legitimacy as mentioned in the Wesfarmers Limited (Uno and Bartelmus 2013). Conclusion At the end of the study, it is concluded that Wesfarmers Limited has strong corporate governance and Corporate Social Responsibility. They believe in providing satisfactory returns to their potential stakeholders. The above analysis explains the legitimacy attributes used by Wesfarmers Limited. Conceptual framework is explained with proper emphasis upon financial reporting aspects. It is recommended that Wesfarmers Limited should minimize the allegations on unsustainable practices used by the company. This is for the reason why Wesfarmers Limited should look at the ethical issues, accountability issues and environment issues and try in minimizing as far as possible. Reference List Ball, R., 2013. Accounting informs investors and earnings management is rife: Two questionable beliefs. Accounting Horizons, 27(4), pp.847-853. Beattie, V., 2014. Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework. The British Accounting Review, 46(2), pp.111-134. Bebbington, J., Unerman, J. and O'Dwyer, B., 2014. Sustainability accounting and accountability. Routledge. Christensen, H.B., Nikolaev, V.V. and Wittenberg?Moerman, R., 2016. Accounting information in financial contracting: The incomplete contract theory perspective. Journal of Accounting Research, 54(2), pp.397-435. Cooper, D.J., Dacin, T. and Palmer, D.A., 2013. Fraud in accounting, organizations and society: Extending the boundaries of research. Accounting, Organizations Society, 38(6-7), pp.440-457. Crawford, E.R. and Lepine, J.A., 2013. A configural theory of team processes: Accounting for the structure of taskwork and teamwork. Academy of Management Review, 38(1), pp.32-48. Deegan, C., 2013. Financial accounting theory. McGraw-Hill Education Australia. Deegan, C., 2014. 15 An overview of legitimacy theory as applied within the social and environmental accounting literature. Sustainability accounting and accountability, p.248. Drury, C.M., 2013. Management and cost accounting. Springer. Dyckman, T.R. and Zeff, S.A., 2014. Some methodological deficiencies in empirical research articles in accounting. Accounting Horizons, 28(3), pp.695-712. Gaunt, C., 2014. Accounting and Finance: authorship and citation trends. Accounting Finance, 54(2), pp.441-465. Gray, R., Adams, C. and Owen, D., 2014. Accountability, social responsibility and sustainability: accounting for society and the environment. Pearson Higher Ed. Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015. Issues in financial accounting. Pearson Higher Education AU. Horngren, C.T., Sundem, G.L., Schatzberg, J.O. and Burgstahler, D., 2013. Introduction to management accounting. Pearson Higher Ed. Kaplan, R.S. and Atkinson, A.A., 2015. Advanced management accounting. PHI Learning. Lukka, K. and Vinnari, E., 2014. Domain theory and method theory in management accounting research. Accounting, Auditing Accountability Journal, 27(8), pp.1308-1338. Nsi, S., Saccon, C., Wstemann, S. and Walton, P., 2014. European accounting theory: evolution and evaluation. The Routledge Companion to Accounting, Reporting and Regulation, pp.54-71. Singleton-Green, B., 2016. Discussion of articulating accounting principles: Classical accounting theory as the pursuit of explanation by embodiment. Journal of Applied Accounting Research, 17(2), pp.136-138. Uno, K. and Bartelmus, P.., 2013. Environmental accounting in theory and practice (Vol. 11). Springer Science Business Media. Wesfarmers.com.au. (2017).Wesfarmers.com.au. [online] Available at: https://www.wesfarmers.com.au/ [Accessed 16 Jan. 2017].

The Stalwart Tree free essay sample

One of the most regrettable occasions of my life occurred in Seoul, Korea, in Samsung Hospital’s Room 307. I had flown home for Christmas break. Winter – its chill was everywhere – ruled: the outside, my emotions, my ailing grandpa’s life. The day my family visited Grandpa in the hospital, the icy wind blew through our coats. He had been suffering from lung cancer for three years, and my mother had forewarned me that his health had deteriorated these last two months. The very thin old man in the adjustable bed had no hair and no fingernails. He must have lost fifty pounds because of the intensive cancer treatments. The previous summer when I had seen him, he looked strong enough, but maybe he had fooled me. Grandpa had a radiant personality, and though he was suffering, he pretended not to be sick in front of us. He always told us he was doing well and that he felt fine. We will write a custom essay sample on The Stalwart Tree or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page I can still remember that image of my strong and vibrant grandfather, and this man in the bed was not him. It hurt me too much to look at his face. I could not even look in his direction. If I were to look him in the face and talk to him, my tears would have been unstoppable. I believed if Grandpa saw my emotions leaking through my eyes in large teardrops, he would be filled with sorrow. To be honest, my opinion of Grandpa is strongly biased because I considered him the most generous and thoughtful grandfather on Earth. I suppose I pictured him like a stalwart tree, forever giving and forgiving in his love for his family. During my younger years in Korea, every weekend included hamburger day. Grandpa lived just a few blocks from us, and my brother and I would walk the short four blocks to that world-famous restaurant to meet our waiting Grandpa who would buy us hamburgers. When we grew older, my brother and I, as teenagers often do, became lazy. Instead of going to McDonald’s ourselves, our parents would go for us. They would ask us to ride along in the car, but we came up with excuses, like too much homework. Little did I realize that we had cut Grandpa out of this food circle. One of the reasons he bought us hamburgers was so that he could see us and hug us. Although we were too immature to realize his motives, his love for us did not end. When I moved to America, he wrote me encouraging letters and sent $50 every month. No longer can I look into Grandpa’s deep and loving eyes, but I wish I could. From that day when I last saw him alive, Room 307 has ceased to exist in that one place. That room, with its dimmed lights, hushed sounds, and rubbing alcohol smell has taken up a permanent residence within me. Sometimes I open that door, and when I do, my eyes sting with tears. Then the regrets come: I regret that I barely looked at his face and that I did not hug him as much as I should have. No, I did not talk with him nearly enough. No, I did not give enough of myself. These are all regrets for me, especially when I think back on how Grandpa never forgot his grandchildren, making sure that we received our allowance from him until the day he died.