Accounting Standards And Financial Statements - 1881 Words

Introduction Every business has to prepare its financial statements for its investors and making its business decisions. Company’s financial conditions are of major concern to the investors and creditors. As capital providers they rely on the financial statement for safety and profitability of their investments. They are also interested in knowing where and for what purpose their money is being used. Financial statements present the financial health of the entity. What are Accounting Standards? A principle that guides and standardizes accounting principles. Accounting standards are necessary so that financial statements are meaningful across the world with wide variety of business, otherwise the accounting rules of different companies would make comparative analysis almost impossible. An accounting standard is a guideline for financial accounting, such as how a firm prepares and presents its business income and expense, assets and liabilities. Uk accounting standards are under institute of chartered accountants of England and wales (ICAEW). Financial reporting In UK is guided by a regulatory framework called UK GAAP (Generally accepted accounting principles) IFRSs (International financial reporting standards) are developed and issued by the IASB (International accounting standard board) Advantages of Accounting Standards †¢ It facilitates achieving harmonization of accounting practices across nations. †¢ It helps in reaching out to global investors. †¢ It helps in takingShow MoreRelatedFinancial Statements and Accounting Standards1216 Words   |  5 Pages | directors | | auditors | | | 6. The main functions of the Financial Reporting Council include: I. overseeing the process for the setting of accounting standards of the AASB II. determining the AASB’s broad strategic direction III. monitoring and reviewing the level of funding for the AASB IV. directing the AASB in relation to the development or making of a particular standard V. the power to veto a standard recommended by the AASB. | I, II, III and V only | | I, II, andRead MoreAccounting Standards And Financial Statements1081 Words   |  5 Pagespositive spin on the financial statements. Over the years, there was a need for improvements in financial reporting. In 1999, the Governmental Accounting Standards Board (GASB) issued Statement No. 34; which caused a major change in the reporting requirements of the government (Fischer, Cheng, Taylor, 2009). This also led to a very comprehensive accounting process. GASB 34 made big improvements in how the government views their financial statements. History The GASB released statement 34 in June 1999Read MoreRules Based Accounting Standards And The Decision Making For Accountants Facing Financial Statements Essay892 Words   |  4 PagesIntroduction Nowadays, with the position of accounting becoming higher, accountants should have enough professional abilities to solve problems or make decisions. In addition, high quality accountants must follow a set of guiding principles for preparing financial reports during their careers. Therefore, numerous principles and rules are significant when it comes to accounting. The External Reporting Board (XRB) which called the New Zealand Conceptual Framework (CF) provides the basic principlesRead MoreUniform accounting standards produce uniform financial reporting. Discuss and evaluate the above statement in the context of the International Financial Reporting Standards (IFRS)1064 Words   |  5 Pagesidentify what the phrases â€Å"accounting standards† and â€Å"financial reporting† refer to. Accounting standards refer to the accounting methods used in an accounting system like the IFRS. Financial reporting refers to the representation of financial information, in order to be uniform the financial reporting must be based on a fixed set of rules, invole complete objectivity and no bias. The IFRS (International financial reporting standards) has indeed helped the uniformity of financial reporting. However, inRead MoreThe Important of Keeping Financial Records with Accounting711 Words   |  3 PagesThe meaning and importance of the accounting Accounting by definition from Merriam-Webster dictionary is â€Å"the skill, system, or job of keeping the financial records of a business or a person† (A) or according to investopedia â€Å"the systematic and comprehensive recording of financial transactions pertaining to a business† (B). These two do not show though, how important the accounting is for the company and how strongly it can influence the firm’s position in the stock market and investors’ approachRead MorePurpose And Context Of International Financial Reporting1272 Words   |  6 Pages1.0 Purpose and context of International Financial Reporting 1.1 Description and Role of a Stock Exchange Companies issue share in the primary market through an initial public offering (IPO) in order to raise capital. The estimated value of the companies and number of shares issued determine the price of shares. Companies obtain the money from IPO and no longer receive any money in further trading activity while the shares will be traded in stock exchange market or secondary market. Investors buyRead MoreEvaluation And Disclosure Of Information Essay1674 Words   |  7 Pagesthe financial statements, the accompanying notes and accounting policies of MFT Ltd for the year 2014. This essay will pay specific interest to the application of the conceptual framework of accounting to the relevant Accounting Standards (NZ IAS 1, NZ IAS 7, NZ IAS 8 and NZ IAS 10). The report will comment on why it is essential to regulate external financial reporting by Mainfreight. The second part will discuss the role of conceptual framework to accounting standards in external financial reportingRead MoreSummar y of Research for Accounting Changes and Error Analysis1143 Words   |  5 PagesResearch for Accounting Changes and Error Analysis Companies have always faced issues of how to reflect changes in accounting methods and error corrections in financial statements. A change in accounting principle results when an entity adopts a generally accepted accounting principle different from the one it used previously (Hall 2007). A presumption exists that an accounting principle once adopted shall not be changed in accounting for events and transactions of a similar type (Financial AccountingRead MoreAccounting Regulatory Agencies1280 Words   |  6 PagesACCOUNTING REGULATORY AGENCIES Introduction Accounting standards are needed so that financial statements will fairly and consistently describe financial performance. Without standards, users of financial statements would need to learn the accounting rules of each company, and comparisons between companies would be difficult. Numerous accounting bodies govern the accounting environment and accommodate the success of a business. The four main financial governing bodies includeRead MoreThe Focus Of This Assignment Is To Understand Accounting1070 Words   |  5 Pagesis to understand accounting terms, importance of accounting and reporting and how accounting and reporting take place in the business entity. It is also aimed to find out the flow of accounting information from the beginning to the end. And to understand accounting standards and principles. Accounting can be defined as a systematic process of identifying, recording, measuring, classifying, verifying, summarizing, interpreting and communicating financial information. Accounting reveals profit or

Perspective of Business Negotiation Strategies

Question: Discuss about the Perspective of Business Negotiation Strategies. Answer: Introduction: In the current scenario, the situation that Matt faces tends to arise from the lack of productive discussion on the part of Red Star Holdings and Matt. Moreover, this arises despite both parties having interest regarding revenue generation and better set of commercial prospects. Matt requires reiterating the benefits that can be facilitate to both him and Red Star through increasing the degree of flexibility in negotiations coupled with improving the quantum of compromise on both their parts. Bereft of the fabrics manufactured by Red Star, Matts business plans along with introduction of his clothing line next year can experience adverse repercussions. However, on the other hand, Red Star Holdings has ambitions towards penetrating the Australian fabric and clothing market. Thereby, both the parties can benefit through promoting co-operation amongst each other in terms of trade. In these circumstances, it could be prudent to infer that integrative bargaining can be adept as regards to alleviating the situation faced by Matt. The fabrics manufactured by Red Star Holdings have its unique properties that make it relevant for Matt to procure the material for his clothing brand. Moreover, Matts creative vision pertaining to style and fashion coupled with his interests regarding utilizing Red Star Holdings materials in his clothing facilitates newer sets of opportunities for Red Star. Red Star aims towards penetrating foreign markets and thereby through capitalization of offshore trading opportunities; the company can facilitate market development. Further, in terms of revenue generation both Red Star and Matt would be benefitting out of the trade deal. Ying (2013) stated as compared to positional bargaining that entails compromise on the part of one of the parties in order to facilitate agreement; integrative bargaining can result in resolving conflict and facili tates the resolution of disputes. Therefore, it is inferred that integrative bargaining can enhance the degree of benefits that can be derived by Matt out of the commercial arrangement with Red Star. The degree of alignment of operation of the two parties can in turn create a synergic effect. Zhang, (2016) mentioned that through implementation of the integrative bargaining strategies of negotiation, the parties involved in the negotiation can trade off issues and facilitate in resolving the different set of conflicts. Thus, through creation of a win-win situation, the benefits are distributed amongst the parties involved in the negotiations. In terms of negotiations, there are several set of factors determining the outcomes pertaining to the strategies implemented by parties to such negotiations. The degree of complexity pertaining to the resolving of issues is aggravated in an international context whereby the parties to the negotiation belong to different cultures. Moreover, the probability of an outcome favorable for the parties diminish as the degree of alignment between their cultures diminishes. The prevalence of globalization has aggravated the quantum of interactions between individuals and organizations belonging to different cultural backgrounds. Liu (2014) states that the negotiations relating to Chinese firms tend to include issues pertaining to communications, drafting of trade contracts, bargaining the terms of the contract along with facilitating their implementation. Ying, (2013) advocated that traders and organizations undertaking trade negotiations with Chinese firms tend to find Chinese companies as imprudent, bereft of any formality and lacking adequate degree of business communications skills. Moreover, the formal mannerisms and aggressiveness regarding business from other developed economies are seen as insincere on the part of Chinese companies. To facilitate negotiations with Red Star, Matt requires understanding the factors determining the negotiations skills of Chinese firms arising out of cultural context. The primary determinants regarding Chinese manner of negotiations have arisen out of a culture that has been shaped through the philosophies of Confucius and Lao Tzu amongst others. The properties that helped shape Chinese negotiations tend to arise from a tendency towards survival and development and upkeep of relationships. Moreover, the guo qing (extraordinary circumstances) regarding high degree of political and diplomatic dynamism that China has been subjected to in the last two centuries had impactful repercussions upon Chinese negotiation manner. The degree of invasions that China was subjected to, from the opium wars up until gaining sovereignty on Hong Kong from the British has deeply affected the tendency of bargaining by Chinese firms. These aggravations in the level of bargaining and hardening in terms of negotiations by Chinese firms and business houses are fueled by nationalistic sentiments. Nationalistic sentiments have fuelled aggravation in the level of bargaining and hardening. The open door policy implemented by the Chinese government had resulted in many Chinese businesses on opening up negotiations concerning trading of goods to be manufactured in China. Guanxi concept of China tends to foster strengthening of commitments coupled with facilitation if obligations based on reciprocity. Thereby, through utilization of Guanxi it can be stated that the outcome of negotiations can be tilted in favor of Matt. Moreover, hiring an intermediary in order to facilitate conversation with Ms Zhang and other relevant decision makers of the company can result in a more rapid alleviation of emergent set of trading issues. Moreover, Matt himself should initiate the negotiation talk as being the owner of the clothing line, his personal presence in negotiation dialogues can provide relevance to it. Further stated that in the context of Chinese businesses, it is pertinent that despite being adversarial the negotiators tend to give in towards maintenance of long term business relationships. In terms of negotiating strategies with relation to Chinese suppliers, the major tactics shall be to employ a Chinese speaker who has high degree of fluency in Chinese Mandarin in order to streamline the dialogue process. Next, the discussions as regards to the contracts are to be undertaken once again, assimilation of knowledge about production process and input material regarding preparation of the fabric is essential. Moreover, visiting in person the suppliers premises and facilitating face-to-face interaction regarding the shipments pertaining to the fabric is essential. However, no degree of risk coverage can be successful through a single supplier. Thereby, facilitating increase in the number of supplier can alleviate the weaker position that Matt currently is in regarding his clothing brand. Moreover, it shall be imperative not to show desperation by Matt concerning the supplying of fabric material as that shall aggravate the process of avoidance of Matt by Red Star. The factors that have shaped Chinese philosophy tend to be primarily anti-western in the sense that the once stagnant economy has opened itself up in the wake of the last decade of previous century. Thereafter, it has hardened its bargaining characteristics when dealing with foreign clients. In order for Matt to facilitate a successful negotiation that ends up benefitting his business requires focusing on resolving cultural barriers, fostering a sense of patience in due alignment with Confucian philosophy. Moreover, Matt should be delving towards creation and sustenance of a harmonious relationship with Red Star in tandem with Lao Tzus philosophies. Thereby, the degree of non-alignment about the two cultures, Chinese and Australian, can be diminished by a considerable extent. Threatening to walking out of a negotiation or displaying impatience regarding the communication method of emailing as proposed by Ms Zhang shall result in Matt being construed to be insincere as per Chinese cul ture. Thereby, Matt is required to practice patience concerning the betterment of communication and enhancement of coordination. Moreover, Matt can improve his business prospects through rational set of judgments. He can do this through finding alternative sets of suppliers producing similar set of fabrics that Matt requires for his clothing line. Thereby, Matt requires to focus on enhancing supplier sourcing strategies for his clothing business. Aspetege and Karlsson (2014) stated the fact that negotiations in China tend to be undertaken on a longer timeframe as compared to that of western business. Thereby, Matt should not rush towards seeking affirmation or higher degree of responsiveness through aggressive tactics. It takes a great deal of effort and negotiations on the part of Western firms to ensure face-to-face negotiations. Thereby, it is imperative that patience is showcased on Matts part regarding waiting for appropriate responses from Red Star. In this manner, Matt can be effective in increasing the degree of responsiveness of Red Star toward their prospective business negotiations. Moreover, it is relevant on the part of Matt to understand the key decision maker of Red Star Holdings such as managing director or proprietor or partner and thereby approach that person or persons. In the current case through use of integrative negotiation strategy, Matt is required to convey the limitations to trading that is imposed by Ms Zhang due to probable communication by barriers imposed upon by her. Moreover, Matt can reveal the potential degree of harmful effects that are to be occurring, through appearance of skin rashes, out of the fabrics manufactured by Red Star to Ms Zhang and thereby capitalize upon the information in managing a favorable trade deal. Alternatively, Matt can rely upon establishing an overseas branch of his clothing business in China in order to relate more to the cultural context and aggravate the degree of search for an alternative seller for such fabric. Moreover, there can be adverse repercussions regarding the potential risks that are entailed through adverse effects on skin through use of such fabric. Thereby, Matt stands to lose potential set of consumer for its clothing line due to the skin rashes of the fabrics. Therefore, Matt can initiate negotiations concerning producers of other sets of fabrics, which have their own distinct set of positive characteristics. Moreover, Matt faces a dilemma relating to business decision whereby the probable set of problem arising out of skin rashes may negatively affect the revenue generation prospect of the firm. Presence of a branch of Matt clothing company in China could enable Matt in undertaking decisions regarding finding the set of prospect suppliers. Additionally, the cultural barrier faced by Matt can be minimized by establishing a branch office in China that enables Matt in acclimatizing to the business and negotiation norms prevalent in China. Further, presence of local Chinese staff in Matts business through offshore branch in China shall diminish the degree of alienation that Matt can be subjected to regarding business deals. This is to be coupled with facilitation of effective communication channel with Chinese suppliers and can enhance the probability of favorable terms in favor of Matt in business agreements. The current case displays situations that entail several set of ethical dilemmas. In terms of Deontological principles, the basic premise was to ensure commitment towards a predetermined set of principles Gao, 2016). There arises a context whereby Matt is left with an option towards renegotiating the contract after taking into account different sets of circumstances as regards to the issues concerning the supply and deliverance if fabrics. On the part of Red Star Holdings, it is their obligation towards providing the information regarding the adverse repercussions from usage of their product. Moreover, there is a visible moral dilemma involving Matt considering the fact that despite being knowledgeable regarding adverse effects such as skin rashes that arising out of using these fabrics, he did not considered it prudent to convey the information to Red Star Holdings. Gao and Kerstetter (2016) advocated that the ethical negotiation can be undertaken through the initiative of taking the righteous step irrespective of the consequences. On the other hand, it is stated that being ethical on the part of being a negotiator is akin to diminishing the degree of advantage one has. While undertaking negotiation tactics by Matt, in order to streamline the agreement between him and Red Star, it requires to be demonstrated that such tactics are bereft of any wrongdoing. Moreover, Matt requires ensuring that such tactics are harmless and tend to produce positive outcomes coupled with good consequences that is considered pertinent to the situation. In terms of addressing the issues regarding ethical and moral repercussions, it is relevant that Matt ensures applications of negotiation tactics are initiated. Moreover, Matt is required to ensure that suppression of relevant facts relating to the agreement are facilitated. Moreover, a negotiation that results towards a sustainable degree of development tends to facilitate sharing of benefits to both parties to an organization. Moreover, Matt requires to take into account the long-term repercussion of the short term benefits derived from negotiations. Further, the likelihood of a reputational risk concerning Matt and his clothing business tend to arise in circumstances where there is presence of an unethical behavior in terms of negotiations. Rui, and Xue-dang (2013) stated the fact that absence of unethical behavior in negotiation tend to result in enhancing the probability of a party into entering onto other sets of negotiation. Thereby, it can be construed that the Matt stands to benefit from an ethical approach toward negotiations. References and Bibliography: Aspeteg, J. and Karlsson, J., 2014. A Swedish perspective of business negotiation in a cross-cultural context: A multiple case study on B2B level regarding business negotiations in China and how cultural differences has an impact. Bickenbach, F., Liu, W.H. and Li, G., 2015.The EU-China bilateral investment agreement in negotiation: Motivation, conflicts and perspectives(No. 95). Kiel Institute for the World Economy (IfW Cho, J., Rhee, H.C. and Woo, K., 2013. Industrial and Employment Effect of China-Korea FTA: Negotiation Strategy and Institutional Preparation for Countries Seeking for FTA with China.Engineering Economics,24(2), pp.99-110. Du, Y., 2016.Identity Negotiation and Perceptual Change: Examining the Confucius Institutes Effects on Perceptions of China(Doctoral dissertation, George Mason University). Gao, F., 2016.Negotiation from" in the air" to" on the ground": employment relation between pilots and C Airlines in China(Doctoral dissertation, Massachusetts Institute of Technology). Gao, J. and Kerstetter, D.L., 2016. Using an intersectionality perspective to uncover older Chinese female's perceived travel constraints and negotiation strategies.Tourism Management,57, pp.128-138 Liu, L.S., 2014. A search for a place to call home: Negotiation of home, identity and senses of belonging among new migrants from the People's Republic of China (PRC) to New Zealand.Emotion, Space and Society,10, pp.18-26. Rui, Z.H.U.A.N.G. and Xue-dang, Z.H.E.N.G., 2013. The Negotiation Strategy on Trade in Goods of China-Japan-Korea FTA: An Analysis Based on Trade Competition between Japan and Korea in Chinese Market.International Economics and Trade Research,7, p.002. Xiao, H. and Ma, Z., 2015. Business ethics in Canada, China and Taiwan: A three-culture study on the perceived ethicality of negotiation strategies.Nankai Business Review International,6(2), pp.106-127. Ying, Y.A.N.G., 2013. The Impact of Cultural Differences on Sino-American Business Negotiation.Journal of Huaihai Institute of Technology (Humanities Social Sciences Edition),2, p.012. Zhang, Y., 2016. China and liberal hierarchies in global international society: power and negotiation for normative change.International Affairs,92(4), pp.795-816. Zhong, Z., Luo, J. and Zhang, M., 2015. Analysis of Tourist Leisure Activities in Integrated Resorts Based on the Constraint Negotiation Strategies.Journal of Service Science and Management,8(3), p.339

Advantages and Disadvantages of Using a Computer. free essay sample

In our present life everything is connected with computer technology. We use computers at home, work and we are often assisted by them in shops, banks, offices and many other places. People often do not see any disadvantages of having computers; I will try to show you good and bad sides of using them. In the first place, a computer is a really comfortable, convenient and helpful thing; it often makes lots of work for us which normally consumes plenty of time. Another useful thing is that computers now are often small and we can take them wherever we want. We can use them f. ex. in planes, restaurants or in same waiting rooms. An additional advantage of using the computer is that we can develop our computer skills and we can learn in this way. Now, there are many programs for learning, especially languages. On the other hand, computers have disadvantages too; the most important one is about destroying our eyesight. We will write a custom essay sample on Advantages and Disadvantages of Using a Computer. or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Computers do harm to our eyes, if we use them too much. As a result, we can lose our sight and become blind. Although we can keep in touch with many people by computer it is possible to become a bad thing. People need to see others, we like being in groups and talking face to face. By communicators we cannot feel, touch and see our interlocutor. Summing up, computers are really comfortable and useful for us, but we must remember to use them in a reasonably way. Now, our world is so modern and we have to become friends with new technology even if we don? t want to.

Electrochemistry Calculations Using the Nernst Equation

Electrochemistry Calculations Using the Nernst Equation The Nernst equation is used to calculate the voltage of an electrochemical cell or to find the concentration of one of the components of the cell. The Nernst Equation The Nernst equation relates the equilibrium cell potential (also called the Nernst potential) to its concentration gradient across a membrane. An electric potential will form if there is a concentration gradient for the ion across the membrane and if selective ions channels exist so that the ion can cross the membrane. The relation is affected by temperature and whether the membrane is more permeable to one ion over others. The equation may be written: Ecell E0cell - (RT/nF)lnQ Ecell cell potential under nonstandard conditions (V)E0cell cell potential under standard conditionsR gas constant, which is 8.31 (volt-coulomb)/(mol-K)T temperature (K)n number of moles of electrons exchanged in the electrochemical reaction (mol)F Faradays constant, 96500 coulombs/molQ reaction quotient, which is the equilibrium expression with initial concentrations rather than equilibrium concentrations Sometimes it is helpful to express the Nernst equation differently: Ecell E0cell - (2.303*RT/nF)logQ at 298K, Ecell E0cell - (0.0591 V/n)log Q Nernst Equation Example A zinc electrode is submerged in an acidic 0.80 M Zn2 solution which is connected by a salt bridge to a 1.30 M Ag solution containing a silver electrode. Determine the initial voltage of the cell at 298K. Unless youve done some serious memorizing, youll need to consult the standard reduction potential table, which will give you the following information: E0red: Zn2aq 2e- → Zns -0.76 V E0red: Agaq e- → Ags 0.80 V Ecell E0cell - (0.0591 V/n)log Q Q [Zn2]/[Ag]2 The reaction proceeds spontaneously so E0 is positive. The only way for that to occur is if Zn is oxidized (0.76 V) and silver is reduced (0.80 V). Once you realize that, you can write the balanced chemical equation for the cell reaction and can calculate E0: Zns → Zn2aq 2e- and E0ox 0.76 V 2Agaq 2e- → 2Ags and E0red 0.80 V which are added together to yield: Zns 2Agaq → Zn2a 2Ags with E0 1.56 V Now, applying the Nernst equation: Q (0.80)/(1.30)2 Q (0.80)/(1.69) Q 0.47 E 1.56 V - (0.0591 / 2)log(0.47) E 1.57 V

General Motors Company Management Essay Example | Topics and Well Written Essays - 1000 words

General Motors Company Management - Essay Example GM is regarded as one of the foremost leaders in the automobile industry which became much interested in implementing the technology of lean manufacturing for fulfilling its expected business targets. In the early 1980s, GM observed the execution of the Toyota Production System by several Japanese auto manufacturers. Thus, GM became much interested in the implementation of the same. In the year 1994, GM negotiated with Toyota and adopted the practice of lean manufacturing technology (the United States Environmental Protection Agency, 2003). The execution of the technique relating to lean manufacturing had marked a significant success within GM. The technology certainly enhanced the quality of the products that the company manufactured along with served to the customers and most significantly enhanced the profitability of the organization. Discussion The implementation of lean manufacturing technique has provided GM with numerous benefits. It supported the organization in terms of qua lity improvement, cost reduction, increased volume of sales and also control of production related aspects with the aim of meeting customers’ needs. ... It can be apparently observed that relating to the execution of lean manufacturing based technique at Lansing Grand River Assembly (LGRA) plant of GM, the technique supported the organization to control production and comply with varied customer demands by a greater degree. This can be justified with reference to the fact that the worldwide manufacturing tactics of GM focused on enhancing product quality along with plant productivity in manufacturing world-class vehicles. These tactics eventually supported GM towards controlling its different production techniques and most importantly meeting demands of its customers conveniently (the United States Environmental Protection Agency, 2003). Thus, after the implementation of all the above-discussed strategies that can be associated with lean manufacturing technology, it can be affirmed that the organization is quite able to satisfy the needs of the customers through controlling the material costs of the vehicles. It can be apparently obs erved that GM not only controlled the procedure of overproduction but also satisfied the demands of the customers through lessening costs and delivering products on time. After the invention of lean manufacturing techniques, most of the automotive-based organizations observed the rise of competition in their respective businesses. It has been viewed in this regard that the competitive position of the Japanese automotive organizations reduced due to the adoption of lean technology by the companies belonging to the US. This is owing to the reason that the average time taken in the production of vehicles in the US is quite lesser i.e.16.6 hours in comparison with that of Japan.  

Is there an association between Chronic obstructive Pulmonary disease Research Paper

Is there an association between Chronic obstructive Pulmonary disease and acquisition of Pulmonary Tuberculosis - Research Paper Example This review of literature will discuss about the possible correlation of COPD to the acquisition of pulmonary tuberculosis. COPD is often diagnosed with middle-aged adults. Unlike tuberculosis, this disease isn’t transmissible. Experts opined that there is no available cure yet to the lungs and airway’s damage caused by COPD but treatments and change of lifestyle can slow down the advancement of the disease to help a person get a better health and sustain his active life (Blanc, Flazon, Fitzpatrick, Floyd, Garcia, 2010, p. 1). Medical experts explicated that an infected person will often have difficulties in breathing because the airways and air sacs could drop its elastic ability; the air sacs walls are destroyed; the airways thickened and are inflamed; or the airways produce more mucus than what it’s normally producing (Caballero, Torres-Duque, Jaramillo, Bolivar, Sanabria, 2012, p. 1) Often, COPD disease is prevalent among cigarette smokers and those predispos ed to getting lung infections. Aside from difficulty of breathing, they cough a lot and produce deep wheezing and excessive amount of mucus, thus, tightened the chest and other symptoms (NIH, 2012; Crothers, Butt, Gibert, Rodriuez-Barradas, Crystal, & Justice, 2006, p. 1326). Family members who live with smokers are likely to get second-hand smoke and may acquire COPD or emphysema or chronic bronchitis. Chronic bronchitis is a situation where the lining of the airways is always irritated and inflamed and the lining begins to thicken because of the irritation and subsequent coughing. In emphysema, air sacs, which are found at the end of bronchial tubes, lose their elasticity and the walls where the oxygen and gas exchanges occur, break down and are destroyed. Airways can also get clogged over time, creating a very dangerous situation in breathing for people. In essence, at its worst example, people are suffocating to death (NIH 2012). As COPD affect the lungs, so its tuberculosis. Un like COPD, tuberculosis is a contagious disease and the transmission could be airborne. Like COPD, if not cured, could lead to the early demise of patient. In similar context as that of COPD, the country is also plagued with numerous cases of tuberculosis that is estimated to have reached the population of 10 to 15 million people of infection. At a global scale, TB has already killed an estimated 1. 9 million people annually. Health experts reported that nearly a third of the global population is affected with pulmonary TB. Both COPD and tuberculosis affect the lungs and offer similar threats to the life of the person affected with it. Both are deadly, if not cured. As it paralyzes a person from taking an active lifestyle if not medicated, victims or those who choose to become victims of this illness will seriously impact their economic well-being and consequently become a social burden too. The stigma embed in tuberculosis could only be dealt when the family and the patient underst ood the need to undergo six months medication to mitigate the advancement of this disease. Health advocates professed that the only way to resolve this health concern is early detection and treatment to gain tuberculosis control. Based on statistical data of the World Health Organization, one-third of the world’s population is infected with Mycobacterium Tuberculosis. The pandemic has reached an alarming figure of 8.7 million people under new cases of TB

Reflective Practice And The Effect Education Essay

Reflective Practice And The Effect Education Essay This essay aims to examine the extent that secondary school teachers understand and involve themselves in reflective practice and the effect of this for their professional development. I will discuss the term Professional Development in order to demonstrate that a change in practice is an important part of development. In the Literature Review I propose to explore a) teachers understanding of professional development, b) how they partake of reflective practice, c) the changes that can be brought about in their reflective practice and d) the issues that are associated with these changes. I believe that the knowledge that secondary teachers acquire is not sufficient in itself and that they should continually strive for professional development so that they can also encourage effective learning by their pupils. I then propose to look at the methods and questions that teachers should ask themselves so that they can identify any discrepancies between espoused theories and theories in use. This ensures that change and development can be addressed, as this identification plays an important element for professional development in which teachers can monitor any changes in practice. Espoused theories have restrictions in not being able to assess the thinking processes that teachers use to revise and change practice. This is due to the processes which are reinforced in the unconscious (theories in use). A teacher may not be aware of these processes (theories in use), and what we espouse when investigating practice, may not be similar with any actions. Espoused theories provide a structure to engage in professional exchange in order to identify discrepancies between espoused beliefs and theories in use. This applies to a large extent on the expertise in which the teacher can reflect on his or her own abilities and also helps another to reflect, question, understand and analyse classroom behaviour which concerns teaching. Beauchamp and Thomas (2009:178) have found the following statement a useful starting point in the overall perception of teacher development: Developing an identity as a teacher is an important part of securing teachers commitment to their work and adherence to professional normsà ¢Ã¢â€š ¬Ã‚ ¦ the identities teachers develop shape their dispositions, where they place their effort, whether and how they seek out professional development opportunities, and what obligations they see as intrinsic to their role. (Hammerness, Darling-Hammond, Bransford, 2005, pp. 383-384) Professional Development has been defined by Evans (2002:132) as the process whereby teachers professionality and/or professionalism may be considered to be enhanced. She defines professionality as an ideological based stance on the part of an individual in relation to the practice to which she/he belongs, and which influences her/his professional practice(2002:131). Professional Development is about becoming more expert. Stenberg(2010:331) refers to the process as extending self- knowledge. It is about questioning and changing habits that were developed in order to cope in certain situations. Mason (2002:1)notes it is a form of personal enquiry in order to broaden and deepen professional sensitivities to notice and to act. We need to understand, therefore, what constitutes the developmental process what must happen in order for teachers to develop. Evans (2002) further identifies within the term professionality, two elements which can be identified, namely Attitudinal Development and Functional Development. Attitudinal Development is the process where teachers attitudes to their work are modified ( p.132). This features an ability for the professional teacher to be reflective/analytical , and also to show elements of motivation e.g. towards a variety of aspects of their work. Clearly, reflection is at the heart of what it means to be a professional(Goodson, 2007:129) and at its best, I believe, that any outcome of reflection is always at the heart of valid self-reflection. Pollard (2005:15) states that reflective teaching implies an active concern with aims and consequences as well as means and technical competence. It is therefore clear that there are particular skills and dispositions associated with being a reflective practitioner. Reflection is widely regarded as a meaningful way for teachers to achieve a deeper sense of self (Beauchamp Thomas, 2009) Functional Development is where teachers professional performance may be improved (p132). This combines changes in the methods that teachers apply to their teaching and also the changes that teachers make in the process of improving their professional performance and as a result a change in their practice. I would argue that these two developmental features are interconnected with teachers not being able to develop one component in relation to one and not the other. Evans'(2002)definition, nonetheless, refers to both of the processes outlined above for promoting professional development( intellectual features) and to the outcomes which come out of this development (changes in processes and productivity). Days (1999)definition of professional development has considerable breadth and depth and: is the process by which, alone and others, teachers review, renew and extend their commitment as change agents to the moral purposes of teaching; and by which they acquire and develop critically the knowledge, skills and emotional intelligence essential to good professional thinking planning and practice with children young people and colleagues through each phase of their teaching lives.(p.4). All learning experiences, according to Day (1999), contribute to educational quality in the classroom and are part of the professional development of teachers. They are critically reflective professionals in their on-going development throughout their teaching careers. According to Bolam (2002), former Professor of Education at Cardiff Universitys School of Social Sciences, professional development is an on-going process in education, training and support activities which is aimed mainly at promoting learning and development of teachers professional knowledge, skills and values and also to help decide and implement valued changes in their teaching and learning behaviour so that they can educate their students more effectively (p.4). For Bolam, professional development is a process that is on-going whose aim is to encourage professional knowledge, values and skills. Professional development will, therefore, result in valued changes in teaching and pupils being educated more effectively. Clearly, reflection is at the heart of what it means to be a professional, (Goodson, 2007:129) and at its best, I believe, that any outcome of reflection is always at the heart of valid self-reflection. Pollard (2005:15) states that reflective teaching implies an active concern with aims and consequences as well as means and technical competence. It is therefore clear that there are particular skills and dispositions associated with being a reflective practitioner. Reflection is widely regarded as a meaningful way for teachers to achieve a deeper sense of self (Beauchamp Thomas, 2009) Reflective practice is fundamental to teacher professional development as it is a core activity within the profession. Teachers who engage in reflective practice need not only to have competencies but also attitudes. When Dewey defined reflective action as behaviour which involves active, persistent and careful consideration of any belief or practice in light of the grounds that support it and the further consequences to which it leads (1910:9), he believed that the attitudes of a) open-mindedness, b) responsibility and c) wholeheartedness were necessary for suitable reflective action (1910:29,34). These then were adapted by Pollard (2003:17), and accepted as a major component of professional commitment. Wholeheartedness. Aspiring to develop professional development thereby enabling engaging in reflection and aspiration towards reflection in order to progress in our professional capacity. Open-mindedness. This attitude makes us consider different ways of reflective teaching by investigating other practices rather than relying on their own. I would suggest that, however open-minded we are, we should examine critically whether another practice would suit our own educational goal in our teaching. Responsibility. Professionals who accept responsibility of their action also accept accountability for their enhanced performance which produces better outcomes. Together, these three attitudes need to be demonstrated by teachers whose objectives are to be reflective teachers. In the work of Zeichner and Liston(1996:6)this responsibility for professional commitment is clearly linked to reflective practice: When embracing the concepts of reflective teaching, there is often a commitment by teachersà ¢Ã¢â€š ¬Ã‚ ¦.to take responsibility for their own professional development. This assumption of responsibility is a central feature of the idea of the reflective teacher. Day (1999) constitutes change as part of planning and professional thinking which contribute to changes in practice because teachers planning and thinking will certainly lead to reflection in what they will do in their classrooms. For Calderhead(2012:11) , planning is not a rational or linear process but a much more creative, interactive, problem finding and problem solving process where a teacher might start with an idea and through various multi-faceted strategies of reflexivity, eventually come to form a classroom activity or activities. Consequently, the major outcome of professional developmental planning is change in practice and, I believe, is a direct function of the adeptness of teachers. Any change is founded upon personal ethical values. We are what we do rather than what we say we are (Bolton 2005.) It is difficult to gain clarification regarding ethical issues expressed in practice, its much easier to say what we believe. Argyris and Schà ¶n(1974:6-7) developed theories of action which demonstrate how changes in behaviour could be achieved. They note that there are two types of theories of action, namely espoused theories and theories in use. Espoused theories represent what we say we believe, we mean to do or actually do. In contrast, theories in use describe what we actually do and the beliefs and theories which have determined what we do. Another contribution by Argyris and Schà ¶n(1974:19) is the difference between single loop learning and double loop learning. Single-loop learning involves enabling people to develop knowledge and skills appropriate to and defined by present circumstances while, in contrast double- loop learning involves redefining the nature of problems faced by an individual and learning how to cope with the new understanding. In single loop learning, the teacher will strive to learn more skills to further increase class control but will not address the fundamental problem that his theory in use is not working. He may consider that maintaining such strict control is disadvantageous to his own effectiveness as a teacher. If he does so, he may now strive to acquire skills that allow for the development for more inclusive teaching styles, greater pupil involvement and a deepening of the learning experience. Such a response can be seen as double loop learning learning that the original theory in use was ineffective and then acquiring skills to modify the theory in use to bring it more in line with the espoused theory with a focus that is deeper and broader than they had previously attempted. Tomlinson(1995:72), nonetheless, recommends us to be alert to the possibility of deskilling ourselves when we try to perform consciously and deliberately actions and skill that are intuitive through experience. For Er aut(2004: 51)its reflecting critically upon that evidence, without necessarily having to explain tacit knowledge that is functioning well. However, if that knowledge is ineffective, the situation has to be reviewed and tacit knowledge subjected to scrutiny. Differentiating between the two theories is central to the work of Argyris and Schà ¶n. One of the main factors which moves the individual from single-loop to double-loop is feedback. The teacher who continues to increase classroom control is unlikely to seek feedback but the teacher who changes his theory-in-use is far more likely to seek feedback from colleagues and pupils when he runs into problems. Tomlinson (1995:26) notes that Schà ¶n and Dreyfus and Dreyfus assume that the acquisition of systematic capabilities like teaching must be seen as requiring assistance from others. One outcome of theory in use is that practitioners are not aware of what their experience has taught them about their practice. They may perform their practice with great expertise but not be able to explicitly describe their actions. The reason being is that actions are supported by theories which are in-built in the unconscious and that cannot be expressed. Teachers may not be aware of all that has taken place while in action or the knowledge about how to perform their practice. According to Osterman and Kottkamp(1993:7) a professional colleague can identify behavioural regularities and also the assumptions that lie beneath them. These behavioural regularities refer to our patterns of behaviour which become second nature to us despite perhaps being ineffective. This, I would argue, are the inconsitencies between espoused theories and theories-in-use that we, as reflective educators, are unaware of. Schà ¶n(1987) uses the term knowing in action in order to show that people know what to do while in action and stresses that knowing in action is implicit. The knowing is in the action (1987:25). However, what this model neglects, according to Thompson and Pascal (2012), is what they refer to as reflection-for-action. This is an aspect of reflective practice that Schà ¶n did not discuss. It refers to the process of planning, thinking ahead about what is to come, so that one can draw on experience (and the professional knowledge base implicit within it) in order to make the best use of the time resources available. While discussing reflective practice in Higher Education, Brockbank and McGill (1998:72) have also noted that even if they are clear as regards the process they follow in order to enable students to learn, there may be an entire range of unintended actions on their part as well as their students. Its only when this application of their practice is brought to their attention, that they are aware of it. One outcome of the unconscious existence of theories in use is inconsistencies between theories in use and espoused theories or between actions and outcomes. Many educators have theories in their head (espoused theories) and yet they behave in ways which are quite dissimilar (theories in use). Is this because they are unaware of the theories- in- use in our unconscious? Teachers may have an idea in their conscious about their actions which may differ from their theories-in-use and even though the outcomes of their actions are inadequate, they may keep applying the same approach with the hope that this approach will, at some time in the future, produce desirable outcomes. These theories-in-use are so deep-rooted within peoples unconscious, that they take them for granted and therefore cannot measure them and cannot see the relationship between their actions and the unacceptable outcomes. Awareness of theories-in-use can be realized when people describe their own actions. Osterman and Kottkamp (1993) define reflective practice as a means by which practitioners can develop à ¢Ã¢â€š ¬Ã‚ ¦a greater level of self-awareness about the nature and impact of their performance, an awareness that creates opportunities for professional growth and development (1993:19). Personal reflection may not lead to any significant change and as a result theories-in-use run the risk of remaining implicit. Dadds(1993:287) perceives that we are more likely to remain open to further learning and professional development if we have the support of acquaintances that can help us through the potentially dangerous processes of self-evaluation. However, Eraut(2004:49) notes that the purpose of a reflection episode is not always clear, and may differ among the participants. Sometimes an individual can reflect rather vaguely or if other members of the group have very different agendas. Any positive outcome will depend on having sufficient time, the quality of the relationships within the group and the expertise of any facilitators. Educators can also espouse a broad range of beliefs. Teachers beliefs or conceptions about teaching and learning influence strongly how they teach and what pupils achieve. Belief must be inferred and because it can be problematic to uncover teachers beliefs, most of the research in this area has been case studies as quantitative methods would not be able to compare without difficulty. Pajares ( 1992) proposed that beliefs can be defined as : An individuals judgement of the truth or falsity of a proposition, a judgement that can only be inferred from a collective understanding of what human beings, say, intend and do (1992: 316) According to Calderhead (1996:719) there are five main areas in which teachers have significant beliefs. These are : i) Learners and learning. This belief looks at how pupils learn and how likely they are to influence how teachers approach teaching tasks and their interaction with their pupils. ii) Teaching. This belief refers to the learning environment and the purpose of teaching. iii) Subjects or curriculum. This belief refers at the content of the curriculum, the effect of knowledge within these subjects and the aptitude by teachers in carrying out tasks within their subject. iv) Learning to teach. This belief refers to professional development and how educators learn to teach. v) About the self and the nature of teaching. These are the beliefs that teachers have about themselves and their roles in teaching. Calderhead implied,also, that : à ¢Ã¢â€š ¬Ã‚ ¦such areas, however, could well be interconnected, so that beliefs about teaching, for instance, may be closely related to beliefs about learning and the subject(1996:719). There seems to be a recurring theme that what teachers believe in one area of instruction impacts on practices and conceptions in the other domains. My belief of assessment, for example, is shaped by my conceptualisation of learning and teaching and therefore, affect the way that I teach and assess. In order to produce as many espoused beliefs as possible, questions must be asked about beliefs in all of Calderheads five domains. As educators we need to ask questions of a more extensive nature which refer to our beliefs, goals and values. By reflecting on these questions, espoused theories can be elicited. Our responsibilities, therefore, as teachers, is to make the tacit explicit. Shulman (1988:22) also points out that teachers will become better educators when they begin to have explicit answers to certain questions. Osterman and Kottkamp (2004) suggest: Why did events take place as they did? What ideas and feelings prompted my actions? Did my actions correspond with my intentions? Did my actions lead to the outcomes I intended? (2004:49) Shulman(1993:34) says that answering such questions not only makes a teacher become skilled but it also requires a combination of reflection on practical experience as well as theoretical understanding. Ghaye (2011) suggest the use of value statements where information is collected about espoused beliefs and which can begin with the words I believeà ¢Ã¢â€š ¬Ã‚ ¦ followed by the word becauseà ¢Ã¢â€š ¬Ã‚ ¦ The first half of the statement is concerned with the what, while the second half focuses on why, or the rationale for the what . (2011:102) Convery (2001:139) maintains that reflection can only be developed in social and emotional circumstances. This is in contrast with Schà ¶ns lack of attention to the role of dialogue in teachers learning as reflection is also a social process requiring, what I would emphasise as collaborative discussion, to allow the development of a critical perspective and also that cognitive skills are developed as a means of improving practice. Cognitive skills refer to espoused theories and beliefs, values, actions and attitudes. Emotional aspects denote feelings. Osterman and Kottkamp (1993:20) note that feelings are essential because actions are influenced by feelings as well as actions. Teachers could be asked to describe feelings that encouraged certain action, in order to further explore the theories-in-use where people can become aware of how unconsciously expectations reinforce their actions when they are forced to reflect on their feelings and deliberate how certain feelings make them think and behave. Osterman and Kottkamp (1993) note that only by understanding the personal reaction of ourselves and others can we come to a full understanding of the problem and develop appropriate solutions. (1993:24). This is also endorsed by Brockbank and McGill (1998:85) who maintain that part of the skill in facilitating reflective learning though reflective dialogue is to grapple with that tendency for inter-personal collusion. Any self-reflection needs to be supported and supplemented by dialogue by a professional colleague which will add to the potentiality for reflecting over and above that which one would undertake on his own. Brockbank and McGill suggest that this form of questioning can encourage teachers to look at traits of behaviour that they might be oblivious to. Indeed, asking professionals to explore aspects of their teaching processes, which could have been easily overlooked, can be helpful in their professional development. This is because teachers would be required to express areas of their practice which they would never have reflected on without inspiration from their co-workers or critical friendships'(Day, 1995:123), which increases the possibilities of moving though stages of reflection to confrontation of thinking and practice within professional development to reinforce a sense of responsibility by affirming confidence in teachers professionalism ( Day, 1995: 124) As a result, discrepancies are easily identified between actions and outcomes. Another way of noticing discrepancies between espoused theories and theories-in-use is to question or compare expectations and perceptions held by the person who is describing the practice and those who listen. Loughran (2006:57) notes that working with colleaguesà ¢Ã¢â€š ¬Ã‚ ¦provides the opportunity of gaining advice and feedbackà ¢Ã¢â€š ¬Ã‚ ¦and of continuing to push to make the tacit explicit. Livingston and Schiach (2010:85-86) note that a collaborative approach will result in better outcomes by bringing together different perspectives and having the opportunity to develop mutual understanding to create new knowledge and meaning. Listening to assumptions of other teachers about what strengthens a particular teachers practice can improve the identification of discrepancies of behaviour. As a result, the teacher can reflect whether what he espouses about practice is similar with others thinking of what is happening in action. As a result of this, any discrepancies between actions and outcomes are revealed and one can ask whether these assumptions are appropriate for what we aim to achieve in our practice or whether we should discuss other alternative interpretations for a different outcome and improvements. Once these improvements in our practice are put in place , once can reflect further on the nature of these improvements(Ghaye and Ghaye, 1998). One can examine whether the method to achieve these improvements has taken place as espoused where there is a discrepancy between beliefs and action, or whether the level of these improvements is the expected where there is a discrepancy between actions and outcome s. Consequently, personal growth and development is possible when an awareness of the nature and influence of an action is developed. As a result, does a teachers action lead to preferred outcomes, or are those actions associated with espoused theories? These discrepancies can be identified either between espoused theories and theories-in use or between actions and outcomes. Academics agree that engaging in reflective practice is neither a direct process nor a process with a predetermined conclusion. It is a process that is recurring (Argyris and Shà ¶n, 1974; Day, 1999; Osterman and Kottkamp, 1993; Pollard, 2002). When educators involve themselves in reflective practice they aim to bring about substantial changes in practice in which they will achieve their long-term goals and their aim of developing professionally. This can only be achieved if they become aware of their underlying theories-in-use and being able to recognize the discrepancies between espoused theories and theories-in-use. This process gives them the opportunity to move between different stages of reflection. They may have taken on board a colleagues recommendations, for example and begun to identify discrepancies of behaviour. This would make them aware of other aspects of their practice before reflection on new ways of action. As a result, the cycle of reflection begins again. To conclude, this essay has attempted to take an overview of professional development through reflective practice in terms of the literature, what is meant by reflection, the key Theorists associated with Reflection, and its practical use in professional practice. Change in practice plays an important part in professional development and, while I believe that self-reflection is important, it can only be achieved by reflecting with other colleagues where espoused theories and theories in use can be identified and developed to further professional development where the objective is to identify discrepancies between espoused theories and theories in use.