Practical Life Exercises in Montessori Essay

â€Å"If teaching is to be effective with young children, it must assist them to advance on the way to independence. It must initiate them into those kinds of activities, which they can perform themselves. We must help them to learn how to walk without assistance, to run, to go up and down the stairs, to pick up fallen objects, to dress and undress, to wash themselves, to express their needs, and to attempt to satisfy their desires through their own efforts. All this is part of an education for independence. â€Å"†¦(The Discovery of the Child, MM, pg. 56~57) EPL is the abbreviation of Exercises of Practical Life .These exercises are simple daily actions which are normally performed by the adults in daily life, like washing, dressing, cleaning, brushing, eating, cooking and religious teachings and practices like how to pray, greet others, knock at the door, drink water etc . are all part of EPL. EPL for the children in growing and learning phase is important as they teach them the correct way to conduct daily routines of everyday life. Practical life activities give the child an understanding of the environment and how it works. Two main purposes of practical life exercises: †¢ First is the dignity of work. In the past, the child had an opportunity in the home to fold clothes, pour water, fetch and sweep. As a result, children developed motor skills of grace and fluid movement at an early age. More importantly, children developed competent participation around the home and the rest of their environment. †¢ Second reason for the practical life exercises is to enable children to organize themselves as functional human beings. To do this we must begin by the time the child is two years old, primarily physical and primarily concerned with himself. We must help him to become master of himself and then he will be able to master other things. Below being discussed are few reasons why EPL should be encouraged: For independence and love for work: EPL helps children to become independent and confident. Parents at this stage should avoid to give superfluous help to the children, as they are required to do their work by themselves and they want adults to help them in doing thing not doing things for them. This love for work and independence increases self-esteem of the child and helps in making him a better adult for the society For happiness,  self-satisfaction and self-respect: a child between the age of 0-3 loves to work and learns very quickly. This time should be utilized properly and activities should be taught very seriously. Our attitude while teaching should be supportive and generous. In return we will create an adult who will be happy, self-satisfied and respectful to the society. For making the world a better place: beginning from the Montessori class the child learns that there is a place for everything and everything has a place. This same principle helps in making this world a better, organized and tidier place to live in. children by seeing their adult role models learn to place everything back to its original position. To attain Normality: In age of development child has certain strong urges If these urges are overcome by the adults and environment, developmental process gets disturbed and deviation occurs. Normality, on the other hand is a state in which all the urges of a child are being fulfilled and he is satisfied with his environment. Normality is the spiritual goal of EPL. Learning to give and take help: EPL is extremely helpful in developing grace and courtesy in a child. The child learns how to ask for help or give him in a graceful manner. As adults these children learn to participate in household chores knowing that each one has to participate to run the home as a family. For passing on good habits: a child learns, idolizes and imitates his adults. If adults complain about work the child will automatically avoid all kind of work. Thus we need to pass on good work habits to create a positive attitude in the coming generations. For developing love of universe: a child develops love and care for the universe and all other life forms by doing exercises related to care of living things, care of the environment, exercises of grace and courtesy and exercises of personal care. He/she develops a personality of a person who is responsible and peaceful and who cares about everything. For perfection of movement: naturally a child is constantly on a move. EPL exercises keep the child constantly on a move with interesting activities which help develop his movement and reflexes. For avoiding personality disorders: The child who really lacks confidence has lost the confidence and courage which every child starts with in the first years, reason is that his help was not acceptable to the mother or adult in charge. Children lose the urge to learn these skills by the second period of development. They like then to learn to cook, to use electric machines, but  not to do things they should have learned earlier. Dr. Montessori called these â€Å"sensitive periods.† If this time of special sensitivity is not used, it is lost. It does not come again. We must go on to the next stage of learning. Thus we should provide maximum opportunities to the child during this phase to maximize his learning and development.

Property, Plant And Equipment Essay

Items of property, plant, and equipment should be recognised as assets when it is probable that: [IAS 16.7] it is probable that the future economic benefits associated with the asset will flow to the entity, and the cost of the asset can be measured reliably. This recognition principle is applied to all property, plant, and equipment costs at the time they are incurred. These costs include costs incurred initially to acquire or construct an item of property, plant and equipment and costs incurred subsequently to add to, replace part of, or service it. IAS 16 does not prescribe the unit of measure for recognition – what constitutes an item of property, plant, and equipment. [IAS 16.9] Note, however, that if the cost model is used (see below) each part of an item of property, plant, and equipment with a cost that is significant in relation to the total cost of the item must be depreciated separately. [IAS 16.43] IAS 16 recognises that parts of some items of property, plant, and equipment may require replacement at regular intervals. The carrying amount of an item of property, plant, and equipment will include the cost of replacing the  part of such an item when that cost is incurred if the recognition criteria (future benefits and measurement reliability) are met. The carrying amount of those parts that are replaced is derecognised in accordance with the derecognition provisions of IAS 16.67-72. [IAS 16.13] Also, continued operation of an item of property, plant, and equipment (for example, an aircraft) may require regular major inspections for faults regardless of whether parts of the item are replaced. When each major inspection is performed, its cost is recognised in the carrying amount of the item of property, plant, and equipment as a replacement if the recognition criteria are satisfied. If necessary, the estimated cost of a future similar inspection may be used as an indication of what the cost of the existing inspection component was when the item was acquired or constructed. [IAS 16.14] Initial Measurement An item of property, plant and equipment should initially be recorded at cost. [IAS 16.15] Cost includes all costs necessary to bring the asset to working condition for its intended use. This would include not only its original purchase price but also costs of site preparation, delivery and handling, installation, related professional fees for architects and engineers, and the estimated cost of dismantling and removing the asset and restoring the site (see IAS 37, Provisions, Contingent Liabilities and Contingent Assets). [IAS 16.16-17] If payment for an item of property, plant, and equipment is deferred, interest at a market rate must be recognised or imputed. [IAS 16.23] If an asset is acquired in exchange for another asset (whether similar or dissimilar in nature), the cost will be measured at the fair value unless (a) the exchange transaction lacks commercial substance or (b) the fair value of neither the asset received nor the asset given up is reliably measurable. If the acquired item is not measured at fair value, its cost is measured at the carrying amount of the asset given up. [IAS 16.24] Measurement Subsequent to Initial Recognition IAS 16 permits two accounting models: Cost Model. The asset is carried at cost less accumulated depreciation and impairment. [IAS 16.30] Revaluation Model. The asset is carried at a revalued amount, being its fair value at the date of revaluation less  subsequent depreciation and impairment, provided that fair value can be measured reliably. [IAS 16.31] The Revaluation Model Under the revaluation model, revaluations should be carried out regularly, so that the carrying amount of an asset does not differ materially from its fair value at the balance sheet date. [IAS 16.31] If an item is revalued, the entire class of assets to which that asset belongs should be revalued. [IAS 16.36] Revalued assets are depreciated in the same way as under the cost model (see below). If a revaluation results in an increase in value, it should be credited to other comprehensive income and accumulated in equity under the heading â€Å"revaluation surplus† unless it represents the reversal of a revaluation decrease of the same asset previously recognised as an expense, in which case it should be recognised as income. [IAS 16.39] A decrease arising as a result of a revaluation should be recognised as an expense to the extent that it exceeds any amount previously credited to the revaluation surplus relating to the same asset. [IAS 16.40] When a revalued asset is disposed of, any revaluation surplus may be transferred directly to retained earnings, or it may be left in equity under the heading revaluation surplus. The transfer to retained earnings should not be made through the income statement (that is, no â€Å"recycling† through profit or loss). [IAS 16.41] Depreciation (Cost and Revaluation Models) For all depreciable assets: The depreciable amount (cost less residual value) should be allocated on a systematic basis over the asset’s useful life [IAS 16.50]. The residual value and the useful life of an asset should be reviewed at least at each financial year-end and, if expectations differ from previous estimates, any change is accounted for prospectively as a change in estimate under IAS 8. [IAS 16.51] The depreciation method used should reflect the pattern in which the asset’s economic benefits are consumed by the entity [IAS 16.60]; The depreciation method should be reviewed at least annually and, if the pattern of consumption of benefits has changed, the depreciation method should be changed prospectively as a change in estimate under IAS 8. [IAS 16.61] Depreciation should be charged to the income statement, unless it is included in the carrying amount of another asset [IAS 16.48]. Depreciation  begins when the asset is available for use and continues until the asset is derecognised, even if it is idle. [IAS 16.55] Recoverability of the Carrying Amount IAS 36 requires impairment testing and, if necessary, recognition for property, plant, and equipment. An item of property, plant, or equipment shall not be carried at more than recoverable amount. Recoverable amount is the higher of an asset’s fair value less costs to sell and its value in use. Any claim for compensation from third parties for impairment is included in profit or loss when the claim becomes receivable. [IAS 16.65] Derecogniton (Retirements and Disposals) An asset should be removed from the balance sheet on disposal or when it is withdrawn from use and no future economic benefits are expected from its disposal. The gain or loss on disposal is the difference between the proceeds and the carrying amount and should be recognised in the income statement. [IAS 16.67-71] If an entity rents some assets and then ceases to rent them, the assets should be transferred to inventories at their carrying amounts as they become held for sale in the ordinary course of business. [IAS 16.68A] Disclosure For each class of property, plant, and equipment, disclose: [IAS 16.73] basis for measuring carrying amount   depreciation method(s) used useful lives or depreciation rates gross carrying amount and accumulated depreciation and impairment losses reconciliation of the carrying amount at the beginning and the end of the period, showing: additions disposals acquisitions through business combinations revaluation increases or decreases impairment losses reversals of impairment losses depreciation net foreign exchange differences on translation other movements Also disclose: [IAS 16.74] restrictions on title expenditures to construct property, plant, and equipment during the period contractual commitments to acquire property, plant, and equipment compensation from third parties for items of property, plant, and equipment that were impaired, lost or given up that is included in profit or loss If property, plant, and equipment is stated at revalued amounts, certain additional disclosures are required: [IAS 16.77] the effective date of the revaluation whether an independent valuer was involved the methods and significant assumptions used in estimating fair values the extent to which fair values were determined directly by reference to observable prices in an active market or recent market transactions on arm’s length terms or were estimated using other valuation techniques for each revalued class of property, the carrying amount that would have been recognised had the assets been carried under the cost model the revaluation surplus, including changes during the period and any restrictions on the distribution of the balance to shareholders

The middle east - a hotbed of conflict Essay Example | Topics and Well Written Essays - 2000 words

The middle east - a hotbed of conflict - Essay Example Speaking from a truly global standpoint, Middle East has proven to be a linchpin as far as having a clear cut understanding of the Arab nations is concerned. This is because the entire Arab region is linked with severe problems left, right and center. These problems have taken place due to lack of cultural adherences, an improper infrastructure within the different nations that exist within the Middle East region, and an overall mistrust in each other’s issues and undertakings. It would be appropriate to state that the Middle East has become a hotbed for conflict to arise sooner rather than later. The same happens on a very proactive basis whenever the world’s stock prices fluctuate and whenever there are financial issues arising in the wake of the economic aspects taking place. The Middle East has been a conflict hotbed because the people, who matter the most, i.e. the governmental top heads and the like, have paid less heed towards the domains of their own people. All they have focused on is to exponentially increase their respective capitals and to double their relevant investment regimes . They have not emphasized on how bad the economic domains of their countries are or how they are coping up with the other countries within the region. A lack of a coherent strategy within the entire Middle East lays the basis for serious conflict to arise, and this is a very grave anomaly indeed.

Major League Baseball Essay Example | Topics and Well Written Essays - 750 words

Major League Baseball - Essay Example It uses a unique video editing information system as a product differentiation strategy that allows employees to produce highlights in just a few minutes, sending out about 200 highlights a day during the regular season and meeting a wide range of customer needs. The buyer’s volume and importance of the product are evident from its sales levels and demands for the MLBAM (Case Study 2). The product generates around $ 450 million a year in revenues, out of which fifty percent comes from fans with the balance generated from advertising that comes with online content. Supplier power Supplier strength for MLBAM is visible in its strong command and concentration in the online sports content business that has been hugely successful judging from the impressive revenue performance, satisfied users given the amount of information, updates received and convenience. The company has also succeeded in product differentiation because it offers the product in a unique way and targets niche ma rket. It also uses different technological platforms that apply a plug or a battery such as computers, laptops, and mobile phones to send clips of streaming video and text, thus creating utmost convenience informing viewers and fans about what they need to know. The product has capabilities to tap into the base by presenting multiple (camera) angles, on-demand video, and stats. Another aspect of supplier power for MLB is its specialty in providing a large amount of online information that is unavailable anywhere else or on any other device. Further, online content business has become a popular source of information for many users, thus creating immense business viability for suppliers who offer unique products and services with the objective to meet the needs of the different online customers. MLB has identified these needs and perfectly tried to meet them through their product. Increasing customer loyalty To maintain and/or increase customer loyalty, MLBAM should employ strategies that jealously guard its existing market share and also explore ways of expanding the customer base to grow revenue and increase business performance. Product differentiation based on customer segments is one of the strategies the company can use. Though it targets to introduce customized applications for certain models of cell phones, it can expand the scope to cover other handsets and also include other non-phone gadgets such as iPads. The company should also explore the strengths and limitations of its competitors by interrogating the soft spots of alternative products to strengthen its products. Other strategies may include going an extra mile to know its customers better, meet and exceed customer expectations, increase value derived by customers from its products, and endeavor to distinguish between needs and wants. Which of Porter's three generic strategies is MLBAM following? Porter’s generic strategies are: segmentation strategy (focus) for a narrow market scope, diff erentiation strategy for a broad market scope with competitive advantages of uniqueness and competency, cost leadership strategy for a broad market scope with advantages of low cost and competency. MLBAM seems to have adopted the differentiation strategy targeting a broad market but ensuring uniqueness and competency as the selling points. How can MLBAM use efficiency IT metrics and effectiveness IT metrics to improve

Brief Assignment Example | Topics and Well Written Essays - 250 words

Brief - Assignment Example The plaintiff argued that the defendant negligently injured the recurrent laryngeal nerve. However, the defendant claimed that the laryngeal was not severed. The rule of identifying negligence in this case is through expert opinion. The doctors argued that the method used by the plaintiff was appropriate. The trial court directed verdict on the defendant on specific negligence issue. The plaintiff illustrated the applicability of res ipsa loqoitur doctrine. The defendant claimed that the second foundation fact involving res ipsa loqoitur is absent due to the fact that it doesn’t lie in laymen’s common knowledge. This is in reference to injury occurring during cervical fusion surgery, because of inadequate care. The trial court refused to submit it; there wasn’t basis for the application of res ipsa loqoitur. The defendant claimed that there was adequate evidence on the issue of trespass or battery. She alleges that four vertebrae were fused, together with the defendant’s assurances and inability to warn her on related hazards. However, the defendant claimed that the defendant was given adequate advice on her health problem and the scope of the corrective surgery. The trial court found out that the trespass theory in this case is inadequate to the applicability to the surgery in which the patient did not consent. The trial court maintained the motion of the defendant for directed verdict. The trial court held that there was insufficient evidence to defend jury consideration of the case based on the four pleaded theories. Will the defendant continue the treatment of the patient, given that other medical services providers have refused to accept plaintiff as their patient? Is the refusal by hospitals like Herrick and Alta Bates to offer medical services to the patient amount to refusal to offer emergency medical services? A medical practitioner, who has provided the patient with adequate notice of termination, is not obliged to

Response paper 7, chinese literature Essay Example | Topics and Well Written Essays - 250 words

Response paper 7, chinese literature - Essay Example The first two stanzas describe the stars, weather, skies, and wind with an accepting attitude. The writer knows that weather and the stars cannot be changed, so the narrator accepts the storm or calm weather as a fact of life, looking at the beauty of nature without any complaint. The unknown causes of the universe cannot be understood by the narrator, so acceptance and appreciation is the resulting attitude. After the passive description of the surroundings, the narrator states an old man’s wish to sail away. This stanza is influenced by the Zihuangzi’s thought of a man’s impassive look at life. The old man wishes to sail, but both the narrator and old man understand that is not the old man’s Dao. In return, the narrator’s suffering in the jungle is accepted as the narrator’s Dao. The trip was balanced by the acceptance of good and bad. Throughout this whole poem Zihuangzi’s thought is a main influencing

Corporate Fundraising Essay Example | Topics and Well Written Essays - 1750 words - 4

Corporate Fundraising - Essay Example It is worth mentioning in this context that corporate fundraising options available to a particular business depends on various factors including the size of the company which further signifies its certification as a public or a proprietary company as per the Corporations Act 2001 (Cth) (â€Å"A Practitioner’s Guide to Corporate Law†, 2007). To be noted, as per the Corporations Act 2001 (Cth) Section 45A, a proprietary company can be limited or unlimited with share capital. Another type of company identifies as per the Corporations Act 2001 (Cth) is the public company wherein the Section 195 of the Act specifies that â€Å"public company means a company other than a proprietary company† (â€Å"Corporations Act 2001† 2005). Also, the corporate name of a proprietary company is distinct to that of a public company, i.e. a limited proprietary company is denoted with the abbreviation â€Å"Pty. Ltd.† while an unlimited proprietary company is abbreviated as â€Å"Pty.† Contextually, the public limited companies are denoted as â€Å"Ltd.† at the end of the registered name of the entity (â€Å"Corporations Act 2001† 2005). With reference to this context, The Green Coffee Company Ltd can be identified as a public limited company which shall further determine its fundraising obligations when attempting to invest in an international expansion venture to Vietnam. One of the major differences and opportunities for The Green Coffee Company Ltd in fundraising, being a public limited company, is that it can issue equities or sell its debentures or shares to â€Å"more than 50 non-employee shareholders† through the obligatory issuing of prospectus where proprietary companies (either limited or unlimited) are exempted from such permits (â€Å"Corporate Law† 2011). From a managerial concern, fundraising activities performed by organizations such as The Green Coffee Company Ltd will quite essentially give rise to company liabilities and thus seize the risk of affecting shareholders’ or investors’ interests.