Accounting Theory and Current Issues Fundamental Issues

Question: Discuss about theAccounting Theory and Current Issues for Fundamental Issues. Answer: Introduction In the current report, the author of the report found that the discussion about the theory of accounting would be carried out. In addition to this, the issues or the challenges that has been faced by the standards of accounting would become the part of the report. Moreover, the researcher will also elaborate about the standards of accounting in order to clear the concepts of the readers in the more effective and efficient manner. The main objective to conduct this research is that most of the times the management of the organizations does not focus on the significance of the accounting standards and the principles that are related with it. Furthermore, the author of the report tends to critique the topic with the help of the past studies and with the personal observation in to it. Additionally, the author of the report found that when the individual can be able to understand the entire concept of accounting along with its theory that particular individual become the source of earning a huge amount of profits from the company in the more effective and efficient manner. According to the study of (Deegan, 2013), it has been observed that theory of accounting is mainly considered as the set of assumptions and methodologies that are being used in the study along with the international financial reporting standards. In addition to this, it can be stated that accounting theory is mainly revolves with the precise review of the historical along with the foundations of the practices along with this, it is found that many of the accounting practices are changed and mainly added with the regulatory frame of work that mainly governs by the financial statements or financial reporting. In contrast, the studies from the past stated that all of the theories that are related with the accounting standards with the financial accounting standards of boards. Along with this, there is a lot from the financial accounting standards some of the financial standards help the individual to achieve the objectives in the more specified manner. In addition to this, the author of the report found that accounting theory is mainly linked with the logical reasoning that can help the individual to evaluate and guide the accounting practices (Lim et ol, 2014). Moreover, it has been found that the accounting theory is considered as the regulatory standards that evolve in order to help the management to formulate new accounting practices for the organization. There are many benefits that can be given with the help of the implementation of the accounting methods (Donelson et ol, 2016). Along with this, there are many aspects that need to be considered while implementing the application of accounting standards in to the organization. In addition to this, it can be stated that with the help of the accounting methods the management of the company can be able to run the company in the most effective and efficient manner (Bertomeu et ol, 2016). Moreover, it has been found that there are many issues or challenges that need to be faced by the accounting. In addition to th is it can be depicted that there are numerous challenges that need to be cope by the management of the organization. Summary It has been observed by the author of report that it is significant to analyze the different aspects that need to be implemented in the organizations with the application of the accounting standards (Ball, 2013). In the current article the researcher has discussed about the positive accounting research. In order to enhance the understanding of the readers the author has mentioned the core concepts regarding the positive accounting. In addition to this, it can be stated that when the employees at the organization are able to understand the application of the accounting according to their behavior and ideas. According to the study of (Freeman et ol, 2014), it is found that when the person at the work place is able to enhance the understanding regarding the various topics of accounting only then that particular organization is able to perform effectively in the competitive environment. In this era, where it is very difficult to maintain the credibility of the firm only one element can h elp in this regard. Considering this in mind, it has been observed that most of the organizations are providing the training to their human capital in order to enhance the performance in the most effective manner. There are many aspects that are related with the understanding of the employees about the accounting method application. One of the significant elements that can help the workers while trainings is that it can enhance the entire performance or the level of understanding regarding the application of the accounting program along with its practical implementation. In addition to this, it is depicted in the study of (Gaffiki et ol, 2014), it is very mandatory for the workers at the work place to work according to their behavior. Additionally, it has been observed that one of the common problems that can be caused with the casual construction of the models that are theoretical in nature (Lukka et ol, 2014). There are many aspects that need to be incorporated with the undue reli ance along with the numerical parameters of the values; however, it is found that with the replication of the warrant confidence in the findings the individuals in the organizations in order to run the system with the methods of accounting in the more specified manner. Research Question It has been observed that it is significant to understand the research questions in the current report, in addition to this, it can be stated that in order to gain the profound knowledge about the research one must need to understand the overall research questions in the more effective manner. In addition to this, it can be stated that when the individual is able to understand the research questions the more effective information can be gained with it. In addition to this, it can be stated that in the current study the author of that particular research can be able to determine the objectives of the accounting methods along with its applications (Mourik, 2014). Moreover, when the researcher is able to understand the overall strategies of the firm regarding the concept of positive accounting research with the concerning challenges that are related with the application of the techniques. In the current report, the research questions are; What is the concept behind the positive accounting? What is the significance of positive accounting research? How the management of the organizations is dealing with the challenges of the positive accounting? These research questions are found from the given article and the information regarding these questions can be gained with the help of the literature (Beattie, 2014). In addition to this, it has been observed that these all queries that has been discussed in the accounting article are far more important in order to run the organization in the more effective and efficient manner (Watts et ol, 2016). Theoretical Framework: According to the study of **, it is found that one of the main elements that need to be considered by the individual who is conducting the entire report is that whether the report is providing the significant and effective theoretical framework. It is due to the reason that when the researcher is able to put the right framework over the research paper only then the readers of the study can be able to understand the report in the more effective manner. More specifically, it can be denoted that theoretical framework builds the foundation of the research in the most significant manner. Therefore, most of the researcher put their extra attention over the aspects of the theoretical framework (Penman, 2015). In addition to this, it can be stated that if the theoretical framework of the research is found to be strong only then the readers found that research credible. Considering this in mind in the article, it has been stated that theoretical frameworks are mainly related with the assertio ns that can be operated by the world in order to operate it in the more particular manner. In addition to this, it has been observed that there are many claims that lead the foundation of the argument that research has its own scope on the scientific basis of the research project. Additionally, it has been observed that theoretical frameworks can be mainly treated as the claims about the universe that are required to be rested in order to limit the applicability of the research. Moreover, theoretical framework also provides the primary objective about the description of the upcoming results. The Significance and Limitations of the Article It is found that one of the significant element that needs to be considered while formulating the entire report. In addition to this, it can be stated that it is significant to analyze the limitations of the research in order to restrict the audience of the research paper (Penman, 2015). One of the fundamental reasons that are required to limit is that when the research paper have restricted the source in order to make the study more authentic and credible for the academic and for the other purposes as well. The author of the report has restricted the audience of the research by mentioning that the audience that can gain the advantage from the particular report must have to be related with the field of accounting and those individuals who shares a significant relationship with the other aspects of application about the theories of accounting. In addition to this, it can be stated that in the article the author has matched the expectations of the reader along with this it has been obs erved that the researcher provided the very authentic data about the report in the more effective and efficient manner. Conclusions In a nutshell, it can be stated that with the help of the positive accounting research the management of the organization can able to establish an effective social system along with the design for the contribution to the scientific research project. In addition to this, it has been observed that the concept of disciplinary matrix has also been discussed in the article paper. Moreover, it is found that with the help of the social matrix the individuals are able to solve the puzzle with the help of the social and intellectual contribution in the more effective and efficient manner (Raj et ol, 2016). In addition to this, the author of the study found that there is a very significant weight that can be put with the adoption of the effective paradigm. Moreover, in the current research the author has discussed about the significance of using the accounting methods in the organizations. Along with this, it is found that the researcher has put a lot of emphasis on the development of the othe r aspects that need to be considered by the higher authorities of the (Bonin, 2013). In addition to this, it has been observed that when the employees at the organization are able to understand the concept of positive accounting research. Moreover, there are many other elements that need to be considered by the management of the organization and they also need to provide the training to their employees in order to make the entire performance of the organization more effective and efficient. This can only be possible when the workers in the organization are able to understand the significance of the positive accounting research along with the issues that need to be tackled on the first basis. Hence, it has been found that this article is very credible as it is providing the very significant amount of References Deegan, C., 2013.Financial accounting theory. McGraw-Hill Education Australia. Freeman, R.J., Shoulders, C.D., Allison, G.S., Smith Jr, G.R. and Becker, C.J., 2014. Governmental and nonprofit accounting: Theory and practice. Jpaejournal Of Public Affairs Education Volume 20 Number 3, p.441. Gaffikin, M. and Aitken, M., 2014.The Development of Accounting Theory (RLE Accounting): Significant Contributors to Accounting Thought in the 20th Century. Routledge. Lukka, K. and Pihlanto, P., 2014. The developer of Finnish accounting theory.Twentieth Century Accounting Thinkers (RLE Accounting), p.60. Van Mourik, C. 2014. Fundamental issues in financial accounting and reporting theory. Routledge. 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. Penman, S., 2015. Valuation models: An issue of accounting theory. Raj, S.K. and Roy, S., 2016. Accounting Theory: An Ethical Perspective of Real Life Scenarios.International Journal of Business and Social Research,6(10), pp.47-55. Bonin, H., 2013.Generational accounting: theory and application. Springer Science Business Media.Watts, R.L. and Zuo, L., 2016. Understanding practice and institutions: A historical perspective.Accounting Horizons,30(3), pp.409-423. Ball, R., 2013. Accounting informs investors and earnings management is rife: Two questionable beliefs.Accounting Horizons,27(4), pp.847-853.Lim, C.Y., Lee, E., Kausar, A. and Walker, M., 2014. Bank accounting conservatism and bank loan pricing.Journal of Accounting and Public Policy,33(3), pp.260-278.

Positive relationships in an education

Positive relationships are important in an educational setting. Building of positive relationships in an educational set up is very important in an educational institution. The teachers need a positive relationship amongst themselves for them to work as a team in achieving goals and objectives of the school. Every single teacher has a role to play in ensuring that the students achieve the best in the process of leaning.Advertising We will write a custom essay sample on Positive relationships in an education specifically for you for only $16.05 $11/page Learn More This way, every teacher would be helping the other in accomplishing the noble task of ensuring the students’ success either directly or indirectly. The relationship between them must be very cordial for this to happen. The student must live as one family within the learning institution. As stated in the discussion in Section A of this paper, the learning institution is a community. Within this community, students must cooperate with one another and develop a bond that would help them stay as one. When this good relationship is developed, there are benefits that would be generated by the students. The students would be in a position to share knowledge, thereby enhance their understanding of various subjects. When this positive relationship is maintained, every student would be the protector of the other. As such, the classroom would be turned into a peaceful environment where everyone cares for the other. A positive relationship should also be developed between the teacher and his or her students. This would help break the wall the two that could be created by fear, difference in age or knowledge or such other related factors. This will make it easy for the teacher to freely share with the student and therefore understand their unique needs and abilities. This way, the teacher would be in a position to come up with a strategy to help these students. A number of strat egies of building relationships in an educational set up exist, with varying suitability based on time and place of application. In an educational setting, the best strategy that is very relevant is using of strengths and talents in building productive relationship. This strategy, also widely considered as a concept, has been in existence for a very long time but its applicability was developed recently. Use of Strengths and Talents in Building Productive Relationships Peters (2002) says that good relationships are very important in a learning institution. This scholar holds that the learner should fist start by ensuring that he or she has a good relationship with himself or herself. This involves the process of ensuring that the learner understands his or her internal self.Advertising Looking for essay on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More An internal conflict is one of the most destructive factors to any learner. Whe n a learner does not have a piece of mind, it would be very difficult to make him or her develop a positive relationship with others. The first step in ensuring that a student has a peaceful mind is by ensuring that he or she understands his or her strengths and weaknesses. A student should be made to believe that he has the potential of doing something meaningful, even if this is extra-curriculum activity. By appreciating himself, such a student would open up for greater potential in many other areas. Such a student would be social and able to relate easily with fellow students and even teachers. Heydon (2003) says that emotional and social skills can help young learners to be high achievers. This is because such a student would be able to appreciate the reasons as to why they are in school. Baca and Cervantes (2004) say that talents are some of the best traits that can help students integrate easily amongst themselves. In a school set-up, there would always be various talents and capabilities. The talents may be on academics or co-curriculum activities. The teacher has the responsibility of identifying talents from the students at an early stage of life. In many occasions, students fail to realize that they are talented in one way or the other. A teacher, as a professional and one with experience, has the responsibility of ensuring that the student is helped in developing this talent. This is important because once a student realizes that he has a special capacity in doing relevant things in the school, he would find it easy to accept and appreciate himself as an equal member of the society. This self-acceptance, according to Brimijoin, Marquissee, and Tomlinson (2003), is the first and most important step in developing a good relationship within the learning institution. Strengths are also key factors in ensuring successful building of relationship. It is a common that a student would be strong in one area, and weak in another. As a teacher or a professiona l, it would be very important to dwell on the student’s strengths and not their weakness. This does not mean that the weaknesses should be ignored. The ultimate goal of the teacher is to ensure that every student conquers her weaknesses in order to be at par with other students. However, this should be done in a way that would enable the learner not feel weak before the rest of the students because this may make him or her recoil and confide in himself, a fact that may hinder good relationship in the classroom. As such, the teacher and other concerned individuals should approach the issues by looking at the strengths of the learner, however negligible the strength could be. By capitalizing on the strength of the learner, Heydon (2003) says that the learner would gain confidence in him. It is this confidence that would be used to fight the area of weakness that was identified. The confidence would help foster good relationship with fellow students, teachers, and other members of the learning institution.Advertising We will write a custom essay sample on Positive relationships in an education specifically for you for only $16.05 $11/page Learn More The student would manage his or her weaknesses knowing that there are areas where he or she has more strength as opposed to other students. Heydon (2003) strongly supports the idea of building a strong relationship with the help of student strengths and talents. This scholar appreciates the fact that a learning institution needs a serene environment in order to facilitate student success. This scholar further notes that this serenity is not just ensured through identification of a good natural environment. This serene environment starts with those who are in the environment. The teachers and the students alike have the responsibility of ensuring that the environment is peaceful and that everyone is a guardian of the other. When one identifies his or her strengths, the next importan t thing would be to appreciate that he or she also has some weaknesses that needs to be improved on, and that other students to have some strengths that need appreciation. This way, no student would look down upon the other because of this mutual understanding. Perception, attitude, and feelings are some of the defining factors that define relationship in the learning environment. Perception is a key factor that defines relationship amongst students and teachers. There are some perceptions that are always misguided. In a learning institution, it is common that a learner may have certain perception either towards the teacher or towards fellow student. A teacher may also bear some perception towards the student or even fellow teachers. If the perception were positive, then this would be okay because the consequence would be positive. In the perception is negative, and then corrective measures should be taken to ensure that the perception is changed. Villa, Thousand, and Nevin (2004) s ay that perception shapes ones attitude. Attitude would in turn shape up all the steps to be taken by the learner or the teacher. In case a teacher develops a negative attitude towards students or a section of students, the relationship may sore, and there will be equal measure hatred between the two parties. Nothing positive can come out of this in a learning institution. Similarly, hatred between students themselves due to negative attitude can have a devastating effect, as there would be animosity within such a class. The feelings, which is another product of attitude, may have positive or negative effect on the class, depending on its nature Building a positive relationship in a learning environment is one culture that every individual must make attempt to maintain.Advertising Looking for essay on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More References Baca, L., Cervantes, T. (2004). The bilingual special education interface. Upper Saddle River: Pearson Merrill Prentice Hall. Brimijoin, K., Marquissee, E., Tomlinson, C. (2003). Using data to differentiate instruction. Educational Leadership, 60(5), 70-74. Heydon, R. (2003). Literature circles as a differentiated instructional strategy for including ESL students in mainstream classrooms. Canadian Modern  Language Review, 59(3), 463-75. Peters, J. (2002). University-school collaboration: Identifying faulty assumptions. Pacific Journal of Teacher Education. 30(3), 229-243. Villa, R., Thousand, J., Nevin, A. (2004). A guide to co-teaching: Practical tips for facilitating student learning. Thousand Oaks: Corwin Press. This essay on Positive relationships in an education was written and submitted by user Reese Nolan to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Organizational Ethics Essays - Ethics, Business Ethics, Free Essays

Organizational Ethics Essays - Ethics, Business Ethics, Free Essays Organizational Ethics ETH/316 Organizational Ethics The purpose of this paper is to discuss the findings from the research conducted on the U. S. Postal Service. This paper will discuss the ethical principles and how they can address organizational issues as well as the roles that external social pressure have in influencing ethics, how these issues might be relevant to organizational and personal decisions, and lastly discuss the relationship is between legal and ethical issues of the USPS. How ethical principles can address organizational issues Ethical principles are applied to all type of organization and the ethical obligations extend to all members of an organization which can include the customers, employee, and employer that work for the U.S. Postal Service which is also part of the federal government. Some of the ethical issues that can come up are mail being delivered on a timely basis, hiring and firing of a worker and in some cases the promotions. Ethical principles can address organizational issues because they can help the Postmaster over their location handle an issue in the best ethical way possible. Roles of External Social Pressures There are some issues, but the main issues are the stealing of mail. Having and keeping a positive image is very important for an organization to survive. All employees of the U.S. Postal Service are expected to follow a certain code of ethics and also the rules that are governed by the laws under the Postal Reform (USPS 2014). Social pressure has a major influence on the Postal Service considering the fact that they provide a service to every business and residence in the US and outside of the US. They have one of the largest customer bases in the world and to maintain a positive image to the public the employees personal decision must follow the organizations code of ethics. External social pressures the need to look successful has a lot of influence on organizational ethical decisions. How the issues Relevant to Organizational and Personal Decision Some of the most common principles that are relevant to organizational and personal decisions are personal and social benefits. The security and safety of the mail can be an ethical issue, the number of times that each piece of mail changes hands can provide plenty of potential opportunities for damage or stolen mail to occur. These confidential documents can contain personal information that could lead to identity theft when they are allowed to fall in the wrong hands. I have heard of many stories where the postal worker has stolen mail that contained credit cards, money that was going to a charity to help sick kids or tossed it so that they didnt have to deliver so much. These were personal decision that the employee made that not only had consequences to the employee but also to the post office. According to the United States Postal Service, the Postal Service demands an unwavering commitment to strong ethical values and principled decision making from all of it employees. All pos t employees are required to place loyalty to the Constitution, the laws and ethical principles above private gain (USPS, 2014). Relationship between Legal and Ethical Issues Legal and ethical issues both deal with issues within a company or organization and every company has legal and ethical responsibilities when the issues cross the law. The law might not always address ethical issues that happen within all organization because all unethical behavior is not illegal. The situation with the postal worker that stole the money from the charity became a legal issue because it was report to the postal inspector by the charity. The inspector set it up to where they were able to catch the worker with the stolen stuff. What that worker did was not only unethical but also illegal, that worker was giving jail time and also has to pay all the money that was missing back and will not allow the working any federal jobs in the future. That worker was made out as an example to the other workers so that they know what consequence will happen if they stole what did not belong to them. Conclusion In our society today, there are many unethical decisions made for ones own selfishness and greed. It

Health and safety issues Essay Example | Topics and Well Written Essays - 750 words

Health and safety issues - Essay Example hrough: improvement of management systems so as to reduce injuries at work, showing the board how important health and safety issues are, monitoring of health and safety issues in the organization and providing of detailed reports about their states not excluding their stray performances. In essence, World Health (1983) argues that health and safety management that is effective is fundamental to the well-being of employees, plays a vital role in ensuring that the reputation of the organization is maintained while at the same time helping in creating teams that are highly achieving. An organizations’ health and safety quality assurance department provides various means in which the organization can monitor its continued progress and advices the organization on legislative matters and inflicts best practices into employees (Miller, 1986). To maintain quality, the team carries out internal training to keep their staff up to date with legislative and suitable organizational practices in health and safety matters and related areas. In addition, solid systems for monitoring organizational progress are to be installed which enhance the technological sector of the company as well as the knowledge of the staff for they have to be trained effectively on how to use the systems thus moving them one step ahead of their competitors. Insurance can be obtained by the employer to cover a number of costs which the employer may have to cover as a consequence of poor health and safety procedures. Examples of such insurance are Liability insurance, vehicle insurance and building insurance. There are however a number of areas for which insurance cover cannot be obtained. What are these areas? According to HMSO (1974), hundreds of industries that operate in different areas/fields exist that have been excluded from the mandatory coverage since they are registered neither under Sections 1 nor 2 of the Workplace and Insurance Act, 1997 (South Australian, 1986). The areas not covered

Investigating Foreign Market Essay Example | Topics and Well Written Essays - 1000 words

Investigating Foreign Market - Essay Example In this regard the paper tends to evaluate the potential market for cheese and cheese products in Argentina produced by an Australian firm Nivedo. Political Factors in Argentina The political factors in Argentina have largely improved from the previous periods that have helped bring about a regulatory climate helping in the growth of imported food products market in the region. In fact it is found that the market for the imported products pertaining to dairy commodities like cheese has largely grown up in the region. The tariffs relating to import duty have largely been reduced to help in the expansion of the market for imported cheese products. It is held that in the coming years the region of Argentina would gradually turn out to be a growing market for milk products in comparison to the international market. The markets pertaining to the Latin American countries are held to become potential zones for the products derived from milk as consumption for such is found to have increased by around 15 percent within a span of six years ranging from 2000 to 2006. Thus the political climate of Argentina is held to encourage the rise of import for milk products (Organization for Economic Co-operation and Development, 2002, p.95-96). Economic Factors in Argentina Economic factors in Argentina reflected a rapid decline in the production of milk due to the rise of economic recession in the region. The production of milk in the region is found to have reduced by around 4 percent during the 2002 period. Rise of recessionary climate in the region had led to the closure of many small and big firms producing dairy products and thus the demand for the milk products in the Argentinean customers failed to get met. The dairy farming activities suffered a huge setback as it gradually became converted into a subsistence type of economy. The large dairy companies started closing down on account of the rising operational cost pertaining to such. Thus in order to largely meet the needs of the consumers the dairy products like cheese and others had to be largely imported from other countries (Organization for Economic Cooperation and Development, 2002, p.95-96). Thus it is found that the economic factors in the region can be viewed as a trigger that would help in the growth of demand for Australian cheese products. Socio-Cultural Factors in Argentina The socio-cultural factors in Argentina, a Latin American country are viewed to enhance the demand for the dairy products like cheese. With the rise and development in the state of living for the people the population belonging to Argentina started demanding more innovative foods that would help in meeting their appetites and flavors. Moreover the development of farming activities carried out in the region on a large scale also happens to escalate the demand for dairy food products. The people living in Argentina thus tend to largely demand innovative products imported from westernized countries to satisfy their desir es in an increasing manner. Further the people are also attracted by advertisements made in regards to cheese and cheese products through televisions and internet and thereby tend to purchase such products in an increased manner (Roest, 2000, p.257). Legal Factors in Argentina In terms of legal factors the production and marketing of cheese and cheese

Assessment for Learning techniques and the teaching of Science

Assessment for Learning techniques and the teaching of Science The purpose of this literature review is to research recent literature and research conducted into Assessment for Learning (AfL) techniques and relating directly to the teaching of Science as a subject within Primary Education. This literature review is predominantly designed to address the following research questions: Which are the most commonly used techniques of AfL in science? How is constructivism linked to AfL in Science? Do other subjects use different AfL techniques than are used in science? How common is the use of AfL in science? What is the impact of the use of AfL on pupils understanding of scientific concepts? How does AfL impact on the application of scientific skills at KS2? To research these questions, searches were made using Athens, searching the British Education Index (BEI) and The Educational Resources Information Center (ERIC) and Australian Education Index (AEI) research systems for articles and books relating to Assessment for Learning (AfL), formative assessment and science education which had been published since 1990. Hand searches were also made through Primary Science Review, Science Education and School Science Review. Assessment for Learning (AfL) has been defined as: the process of seeking and interpreting evidence for use by learners and their teachers to decide where learners are in their learning, where they need to go and how best to get there. (Assessment Reform Group, 2002) The application of scientific skills at KS2 has been encapsulated by the Welsh Assembly Government in their new Welsh Curriculum documents introduced in 2008 as: Learners should be taught to relate their scientific skills, knowledge and understanding to applications of science in everyday life, including current issues. They should be taught to recognise that scientific ideas can be evaluated by means of information gathered from observations and measurements. (Department for Children, Education, Lifelong Learning and Skills, 2008) Research into AfL (e.g. Black William, 1998 and Osborne Freyberg, 1985) has indicated that whilst it is evident that all children benefit, it is not something added to teaching, but is integral to it (Harlen, 2006b, p. 176). In essence, AfL cannot be an addition to the pedagogical process; conversely it must be inherently encompassed within all teaching and learning practices. Harrison and Black (2004) develop the ideology behind Black and Williams work (1998) relating to AfL techniques and research directly to the subject of Science. Whilst predominantly focussed towards secondary science teaching, this work is still relevant to Primary Education. In this work, they develop the reasoning behind the advantages of the use of AfL within Science lessons. Science provides the means by which learners can interact with the world around them and develop ideas about the phenomena they experience. So, when they attempt activities such as germinating seeds, their studies in science equip them with ways to observe and question what is happening. Through experiments they can begin to work out and predict what might happen if conditions for the growing plant change. To be able to learn science in this way, student needs help in developing process skills to investigate, and communication skills to question and discuss findings. Formative assessment fits well into this learning scenario, since its purpose is for teachers to sift the rich data that arise in classroom discussion and activity, so that professional judgements can be made about the next steps in learning. (Black Harrison, 2004, p. 3) In her paper presented to the British Educational Research Association Annual Conference, Moody (2009) highlights the generally accepted techniques of AfL used within the classroom, which many articles are generally in agreement with, which are: Peer and self-assessment Sharing learning goals and success criteria Effective questioning and dialogue Effective teacher feedback In addition, the importance to an effective classroom climate where children are encouraged to share their thoughts and unconstrained by the correction of wrong answers and the feeling that being wrong is a negative rather than the opportunity to share initial ideas, is essential. When researching methods into AfL and its introduction into the primary classroom, history determines that the Plowden Report (1967) must be mentioned and discussed regarding her research and finding that showed, according to Bell (2008) in hindsight, amazing vision when it indicated that a successful education should include: child-centred approached to teaching a topic based curriculum discovery learning The core principles and values that directly relate to modern AfL techniques and philosophies require that: childrens views are highly valued and actively sought out that their learning engages them in a way that they can actively relate them to other aspects of their lives the learning of skills across the curriculum enables children to be equipped to deal with a variety of situations rather than a single subject discipline. Critics of these ideals as Gillard (2004) describes are the writers of the Black Papers and their followers who criticised much of what the primary schools were doing and blamed the Plowden Report at least in part for what they saw as undesirable trends during the 1970s and 1980s. Driver (1983), however agrees with the underlying philosophy behind the Plowden report findings, stating that It is, after all, the coherence as perceived by the pupil that matters in learning. Driver was also part of the Childrens Learning in Science Project (CLISP) which researched the area that it is as important in teaching and curriculum development to consider and understand childrens own ideas as it is to give a clear presentation of the conventional scientific theories (Driver, 1983) In their article, Lindsay and Clark (2001) describe ways in which AfL strategies (and specifically self- and peer-assessment) can be used to develop a constructivist classroom where children participate in creating and reflecting on their learning (p. 15). They also identify advantages to these techniques specifically develop scientific skills stating that children become more scientific in their enquiriesà ¢Ã¢â€š ¬Ã‚ ¦encourages children to be constantly involved in the scientific process and their role within it (p. 18). Black and Harrison (2004) also discuss the importance of discussion within the science classroom where students feel they can reveal current understanding and be helped to further understanding and feel that this is an essential ingredient to making formative assessment function in the classroom (p. 9). With regards to talk within the classroom, many writers have defined three different kinds: Triadic dialogue (three stages usually teacher initiation, pupil response and teacher evaluation), Authorative discourse (teacher conveying information to the pupils) and Interactive or non-interactive talk. Chin (2006) suggests that the triadic dialogue method is often perceived to have restrictive effects on pupil thinking (p. 1316), that ideas conveyed by the teacher using authorative discourse tend to be ignored and that interactive talk is described as dialogue. Generally in agreement are Asoko and Scott (2006) who propose that effective teaching involves all these approaches (p. 163). Hodgson (2010) describes the sharing of success criteria with the children in a Primary classroom as a key AfL strategy and is linked directly with feedback. Black and Harrison agree with this point in their summary of what they believe are the essential factors of effective feedback: should motivate the child to discuss his or her thoughts with the teacher or a peer (p. 12) in order to initiate the self-development of the child encourages instantaneous action relates back to the success criteria (p. 13) Allows learners to compare their own ideas of achievement against that of the teacher or peer Indicates to the child where to go for help and what they can do to improve (p. 13) (Black Harrison, 2004) Leakey (2001) carried out a study where she reported on her own experiences with experimenting with sharing learning objectives and success criteria with children of a range of ages and believes it to be a successful AfL strategy because it gives children ownership of their own learning (p. 68). Leakey also suggests that it is only with the insight of what it is that they are trying to achieve can children are able to make connections with any feedback that they subsequently receive. Koegh and Naylor (1996) delivered a lecture at Manchester Metropolitan University sharing their ideas that: Constructivist views of learning in science suggest that learners can only make sense of new situations in terms of their existing understanding. Prior knowledge is used by learners to interpret observations; meaning is constructed by individuals in a process of adding to or modifying their existing ideas. (Keogh Naylor, 1996) and cited the works of others who share the same view (Driver (1983); Osbourne Freyberg (1985) and Scott (1987)). The inferences behind the constructivist theory relating to education are that the teacher is required to find out childrens ideas (elicitation) in order to take them into consideration when planning their teaching to provide teaching and learning experiences which will develop the childrens ideas and challenge their understanding of a specific area. Within science education, there has been a great deal of research into the benefits of using constructivism as a method of AfL with many teachers appreciating the concept of constructivism within the science classroom. Curriculum resources have been developed along with specific research including the (Science Processes and Concept Exploration (SPACE) project (1990-92) and as a result research by Nuffield Primary Science who have used this research to develop many pedagogical aids and teaching resources for teachers within the classroom. However, Bentley and Watts (1991) discussed their concerns that there is a distinction between what they define as the strong characteristics of theoretical constructivism and the ability of teachers to apply it to their teaching resulting in a weak version of constructivism that is delivered in the classroom. Leeds (1992) describes that although teachers find it easier to plan activities following an elicitation session where learners preconceived ideas have been identified, the practicalities of tailoring an inclusive education where all childrens learning issues relating to a specific area is near impossible when faced with a class of 30 differing ideas. In relation to the difference between the amount of research into the benefits of a constructivist approach to teaching and the teaching resources and pedagogical guidance available, Claxton (1986) described the mountain of examples of childrens alternative conceptions (p. 126) which were available at that time and noted that the guidance for teachers on how to restructure the learners ideas was less prominent in the literature. More recent research also focuses more closely on the elicitation of ideas, but much less is written about methods and techniques which allow teachers to restructure these ideas as a whole class exercise. The aim of the SPACE project was to: start where the children are, building on the ideas children bring with them to lessons and helping them to develop their understanding of scientific concepts. (Nuffield Foundation) Nuffield Primary Science developed a series of books covering the Science Curriculum, which included many misconceptions of children in each area along with examples of concept cartoons and examples of activities that could be used in order to restructure the highlighted misconceptions and develop childrens thinking, in order to aid teachers within the classroom to enable children to test out their own ideas through practical hands-on activities and investigations. These publications are now unfortunately out of print; however the reports relating to the SPACE project continue to be available from the Nuffield website (Nuffield Primary Science). The use of specific strategies such as concept cartoons (Keogh Naylor, 2000) and mind mapping (Stow, 1997) introduce researched methods of elicitation within the science classroom and offer an effective way of concluding any project where children can revisit the original idea and discuss how and why they have developed throughout the study period. However, teachers require the flexibility and space within the curriculum in order to effectively put these theories into practice in order that the benefits can be maximised. AfL will only be successful when both teachers and children are committed to its process and where both use it as a method for developing current learning and developing and expanding their skills and knowledge base. This idea is supported by the following: Assessment for learning only works if pupils and teachers take action on learning needs. (Ward, Roden, Hewlett, Foreman, 2005) Black and William best summarise the use of AfL within the classroom as follows: There is a body of firm evidence that formative assessment is an essential feature of classroom work and that development of it can raise standards. We know of no other way of raising standards for which such a strong prima facie case can be made on the basis of evidence of such large learning gains. (Black William, 1998)

Classroom Management Goals Essay

To implement an effective teaching procedure, I have established a set of goals which can serve as my guide in teaching. My goals are the following: To establish an environment conducive for learning, interaction and development To encourage and motivate my students for continuous academic progress through academics and social activities. To uphold good behavior and attitude through respect, understanding, integrity and responsibility inside and outside of the classroom.   Classroom is the most important place where the teacher and the students interact and learn from each other. Therefore, a systematic classroom procedure must be established to effectively impart learning in an efficient way (Bosch 2006). It is also very important the students are aware of these procedures before implementing it in the class. An agreement between the teacher and the students should be ensured so that any misunderstanding can be avoided (Walden University 2009). Through this, the teacher can easily control the class and motivate them to do whatever task they are assigned to do. Desks and tales should be arranged properly in order to encourage students to participate in class not only through discussions but also through interaction with other classmates(Laslett and Smith 1984). Students, regardless of their nations will be asked to sit together based on a seat plan that I will established. This strategy will develop the students’ mental and social abilities. I believe that if the students are arranged side by side, they will be more motivated to work and seek learning even among themselves.   I will also implement monthly seat plan to make sure that all the students will be able to work with all their classmates for the entire academic year. The use of facilities such as the computer and other references can be used upon my permission. As a always, the teacher’s desk is off limits to the students and the student will only be allowed to get something from the teacher’s desk given that he/she is permitted by the teacher. Drinking fountain, sink and pencil sharpener can be used even without permission. Lastly, all the facilities and learning materials should be kept clean and neat.