Friday, February 21, 2020

Scenarios Essay Example | Topics and Well Written Essays - 750 words

Scenarios - Essay Example Every teacher wants a classroom in which they are in charge. Paul is using the assertive discipline behavior to discipline his students, therefore he has set rules to manage the behavior of students, and there are consequences if such rules are broken. In this classroom case, Kurt is an example of an undisciplined student, who disobeys the set rules and regulations, and comes up with his own. The teacher has no other option but to manage the behavior of the student to ensure harmony is enforced in the classroom. This erratic behavior and exchange of word has made the classroom uncomfortable for both the student and the teacher, therefore it is not conducive for learning. Although the harm has been done, the teacher can still redeem the situation ( Tiberius, 1990). The teacher ought to explain to the class during the next class in a relaxed and friendly manner, by apologizing for not being in control of the situation. He should encourage the children to be co-operative. This situation will call for strict adherence to the rules and regulations, and Kurt must face repercussions for his erratic behavior. Because his emotions are in control, the teacher should negotiate with the students and come up with rules which they themselves find reasonable. The final rules should be hang on the wall and sent to the parents to sign and also take a copy to the school administration. Since Kurt ran away after class, it will be necessary to engage his parents, to ensure discipline is enhanced. In any classroom setting, there are those active learners who are ready to learn and are ready to gain new knowledge and think critically. They make the learning process fun and generate good ideas and outcomes. On the other hand, there are those who are aggressive resister, who basically resist any ideas and knowledge that contradicts what they know in the classroom. The last category of learners, are the apathetic loafers such as Michael who fill the space in the classroom and have litt le or nothing to contribute to the learning process. Some people may argue it’s not fair to conclude that a student is lazy and apathetic because you do not live inside their bodies and what you can see to be the contributing factors are the external reasons( Tiberius, 1990). Various reasons contribute to a learner being called apathetic, for example they think that learning will not be of much help to them in future or they have trouble at home. Such a student has low self esteem and has probably experienced failure in the past, so they develop an† I don’t care attitude†. In the past, this has worked and people left him alone. The first step to deal with this is to come up with strategies that uplift the student to feel good about him. A good way is to put the student to engage in an activity that will show they are valuable in the classroom. The privilege should be presented as a request rather than a question, so that the student is not in a position to either say yes or no. The student may not look excited, but the teacher should not be discouraged. The teacher should ignore any apathetic behavior from the learner by all means, but always praise any form of good behavior from the student. The solution to such a student has to come from three different sources; teachers, learners and students. Apathetic students should be encouraged to and made

Wednesday, February 5, 2020

Financial Reporting in New Zealand Essay Example | Topics and Well Written Essays - 2000 words

Financial Reporting in New Zealand - Essay Example Therefore, financial reporting provides information that assist investors, creditors, and others assess the amounts, timing, and uncertainty of prospective net cash inflows to the related enterprise. Decision makers' uses information in the financial report on how to base investment, credit and other decisions underlies the objectives of financial reporting. A critical evaluation is done in relation to the usefulness of the financial reporting and the purpose it serves. This paper discusses if the provision of a true and fair view of an entity's financial position and performance is required by law. It shows the importance of conceptual framework and why we use regulations that are part of Generally Accepted Accounting Practice (GAAP) to govern financial reporting in New Zealand. Companies, issuers and all public sector entities in New Zealand are required under legislation to act with accordance with General Accounting Acceptable Principles (GAAP) when presenting their external financial reports. According to New Zealand Institute of Chartered Accountants, they ensure that those involved in preparation of financial reports of entities to comply with General Accounting Acceptable Principles (GAAP) and any nonconformity should be reported. (New Zealand Institute of Chartered Accountants, 2006) Generally accepted accounting principles (GAAP) are accounting rules that are used to prepare financial statements for publicly traded companies and private companies as well as non profit making organisations. The generally accepted accounting principles operate under a different set of assumptions, principles, and constraints. GAAP ensures that the financial statements are useful to relevant users as they have the following essential qualities. Relevancy: A relevant information assist users of the financial statements to predict the future event in relation to the present and the past. This information must be available before the decision is made, so for this case they make a difference in decision making. Reliability: The information presented in the financial statement should be reliable i.e. if an independent auditor verifies it using the same method; he should be able to get the same result. Comparable: The financial reported should also be able to be reported in the same manner for a different organisation hence one can compare financial results of different companies. Consistent: This means that the same accounting method applied should be the same from period to period should be well explained and justified. This allows comparison of financial statements of the same company of different periods. For GAAP to achieve its objectives, it is usually guided by basic assumptions, principles and constrains. The Assumptions includes: Economic Entity Assumption: There is an assumption that the business is