Compare the Political Regime Type in China and the United States

A country’s regimes are imposed to protect the country’s interest, but these protections will create unavoidable conflict-of-interest where businesses are conducted. Likewise, the super power China and the United States, the perpetual political changes create a direct implication to the day-to-day business activities and the type business investment plan to enter the country. Hence, conflict-of-interests are commonly tensions between the different in political ideologies, social issues, historical and culture background. As these interests are the catalysts to the type of regimes that the country will impose; moreover, these regimes will favour the different types of industries. For that reason, the organisations need to conduct analysis on the political system carefully, so that they can better prepare and outperform their business objectives. Based on the four catalysts, this essay will examine and analysis the different regimes that Chinese government and United States government exercise which will have a lateral effect on the organisation’s business planning process; which focus on different perspective of the employment contract politics and human right regime as well as the transparency between the two government bodies. Political ideologies can be describe as the â€Å"field of conceptual meaning created by recurring patterns of conceptual terms and associated policies found in the discourse of politicians as they participate in formal political processes under real-time conditions. † {text:bibliography-mark} . Hence, the major types of ideologies will go through reformation and adjustment, where by old and unsuitable policy is replaced by the new policy. These changes or reformation can be observed from the different perspective between the Democracy and communist ideology. United States believe neo-liberalism which is part of the Democracy ideology. Currently, she is under the control by the two major political parties; the Republicans and the Democrats which they are constantly changeling the democracy ideology. Moreover, the present 44th presidency, Mr Obama is facing the changeling political reformation changes against the global financial crisis and job creation for his people. On the other hand, China functions base on the political ideology of Communism. The founder of Chinese Communist Party (CCP), Mao Tse-Tung unify the whole of China under one political party, and the late 1990’s, the party’s Premier Zhu Rongji open its economic. Peking government functions much like the United States, but the decision making is control by the central government, which include ministries who are responsible for key areas, such as economic planning and production. The central government decision making process follow a bureaucrat system {text:bibliography-mark} , The origin of employment contract politics and human right regime could be trace back to historical records. Such policies were found during the early Roman Empire, whereby civilian workers and contractor were protected by law {text:bibliography-mark} . Laws were regulated to protect the civilian workers and contractor against the market imperfection; for example the legally binding of the workers contract about the scoop of work and duties of work was agreed upon. As so, this is to prevent any discrepancy between them. The law ought to be passed down by the Roman magistrates, much like modern days law that are passed down by the United States department of labour; in which state The Contract Work Hours and Safety Standards Act (CWHSSA) that protect the interest of the employee {text:bibliography-mark} ; it will improve the general relationship between the organisation and the employee. Although it can be argued that having too much regulation will increase the return of investment {text:bibliography-mark} , but; according to Federal Arbitration Act (FAA), there are a relationships that drawn between the employment contract politics and human right regime {text:bibliography-mark} . Of course, considering that the modern regulation are extremely well accounted. Hence, employment in United State require a continue update of the new regime and employment contacts will have to come to common ground which are for the best interest of both side. Conversely, the Chinese Communist Party (CCP) do have regime to protect the employee interest and human right, but till date the Peking government are constantly having criticism over the labour law and the human right issues {text:bibliography-mark} . Much of the regimes have had been passed down, but the regime are poorly regulated {text:bibliography-mark} . For these issues, organization found a perfect loophole to exercise the market imperfection; a topical example is to exercise the low wage labour cost factor and the extension of the working hours or the condition of the working environment. Moreover, it can draw consent to corporate social responsibility (CSR) for the types of working environment factor worker were subjected too {text:bibliography-mark} . These impose an image of ‘playing good in their country, but playing bad on the other’. However, since the Peking government had entered the WTO in 2001, the Peking government is providing a perpetual change of their regime and improvement of enforcing the regime {text:bibliography-mark} ; hence the playground for market imperfection will not last long. Erstwhile, some of the modern political ideologies could be traced back to the Roman Empire, whereby historical evidence provides the foundation of the different types of political ideologies. In additional to the argument, manufacturing industries are likely to venture into the different region of the developing cities of China to do their mass production process. In this grey area, the industries take advantages of the poorly regulated regime and the human right issues. But some company had forgotten about the imprecation to the prestige of their brand name; just like the case of Reebok {text:bibliography-mark} whereby unethical working conditions were practices. Untimely, the ethical investments will ounce between the cost factor; manufacturing product in Unite State which will incur the cost of production, or manufacturing product in China will losing the prestige of the brand. Where, the company failure to consider the imprecation in employment contract politics and human right issues will obliterate the brand equity, however most company had out-weighted the cost benefit, and had move their manufacturing into China. Transparency of the government, play a part in the business planning process, in term of investment and financing management {text:bibliography-mark} . For example, the Basel I was later replace by â€Å"Basel II capital accord framework† {text:bibliography-mark} had presented a challenge for the financial organisation operating in United States to please both the government bodies and the distribution of the shareholder wealth. This regime targets the financial institution to improve on their transparency and accountability as well as reducing the chances of another global financial crisis; which had swept through the whole business environment. In this issue, it can be argue that the financial institution had too much deregulation, in term allow less transparency or accountability to be reported. Consequently, this new policy will have an implication on the business model. On the other hand, during election times political incentives seem to be different; which float between deregulation near election and regulation after election {text:bibliography-mark} . However, China has new government policy; moving toward transparency of government, that allows China to open its trading door. Erstwhile, Peking government had major concerns in their early reformation, which were to resolve the food and agriculture shortage and follow by reformation of the country internal industrial department for its nation internal economy. This is done without the need of infecting with capitalism ideology, in fact, they were moving toward a self-sustainable nation, but due to the operate on a bureaucrat system, it take a longer than usual time for each regime to be pass through effectively and transparent throughout the entire nation. Although, the Peking government bring into disrepute of capitalism, the early communism system did issue â€Å"more than 4,000 statutes and regulations by the Peking regime up to 1958† {text:bibliography-mark} . At that time, these regimes were issues to regulate the national economy. Most likely, the culture aspect and the style of governing the county have courses them to be less transparent. To a degree of consideration, private ownership entities were executed, if there were more than seven workers {text:bibliography-mark} . However, the effectiveness and transparency of these regimes were yet to be measure or suggested that were carryout and regulated. Beside much of these regimes are mucky and often being questioned by international media. Till date, these processes are often close door discussion as regime will not be allowed to issues to the public until the central government pass the bill. It is agreeable that for foreign direct investment company, who require latest information about the regime, are moving out of the country because of poor understanding of the business political culture {text:bibliography-mark} . However, China rapid GDP growth had force the â€Å"government bargaining to a degree of mutual dependence or interdependence† {text:bibliography-mark} . Moreover, the Peking government are working on new regime that will balance between the government and business investment. In return, this type of reformation will allow more foreign investor, as regime become more attractive to the investment. A conclusive agreement and analysis show that international business will continue to move into China, despite that contract politics and human right regime have impact on the prestige of the brand. Perhaps, the reformation towards a transparent government intervention has favour business. Where comparing evidence suggests that, doing business in Unite State is having a higher cost factor, hence this issues have out-weighted businesses to shaft to other possible solution. Although the State transparency is excellent but can be dissimilar at time. Party, each regime that is implemented or adopted is directly affected by the four conditions. Moreover, these conflict-of-interests shell be address by the corporation before investing. Reference

Chimerism in Humans

Chimera according to the genome glossary is an organism which possesses cells or tissues with a different genotype. This can be caused due to mutated cells of the host organism or cells from a different organism or species. According to Greek mythology, the original â€Å"Chimera† (pronounced as kih-MEE-ra, and the adjective form â€Å"chimerical† pronounced as kih-MER-ih-cal) was a fire-breathing female monster with the head of a lion, the body of a goat and the hindquarters of a dragon. The terrifying Chimera may have merely been a product of a substandard family environment — her father was the giant Typhon, her mother the half-serpent Echidna. Her siblings were the Cerebrus (the three-headed hound who eventually found work guarding the gates of Hell), Hydra (a nine-headed aquatic monster) and Orthrus (the runt of the litter, a prosaic two-headed dog). As per the mythology, Chimera pounced around making everyone wretched until one day a man named Bellerophon, riding on the winged horse Pegasus slays her. [Author unknown, Chimera, 2004] Though believed to be a mythological epic, it was found that cases of Chimera were actually prevalent in humans when certain intriguing criminal cases erupted. One such case was when a woman has been raped by a man and the women claimed a particular person to be the culprit. However, the crime justice authorities had found it difficult to convict the suspect. It so happened that the DNA taken from his blood sample did not match the DNA of the suspect. However, extensive investigation and the victim’s statements revealed it to be same person being responsible for the crime. When another series of DNA tests were taken from the suspect, this time from his hair sample it was found that the DNA sample perfectly matched. This revealed a breathtaking phenomenon among human genome which has resulted in various problems in the criminal justice system. Those people who have two types of DNA in their body are called chimeras after the mythological creature with a head of lion, body of a goat and a tail of a serpent. These people are sometimes also referred to as mosaics. It has found that these people have two different types of DNA in various parts of their body. Though a rare occurrence, this could have been due to various reasons. [Vladar, 2004] One of the common reasons is that chimeras are formed if developing fraternal twin embryos join together to become one embryo. This is something which is completely opposite of identical twins who are formed when a single embryo splits into two. This occurrence takes place in the very early stages of the embryo development i.e. when it is still in the form of unspecialized cells, so when it develops the baby that is born is healthy but with two types of DNAs. It is also found that fraternal twins don’t have same set of DNA, however, they the two fraternal twin embryos fuse together it results in chimera. Another reason for chimeras to form is when developing fraternal twin share the same blood supply. This usually happens when the twins with different DNA share a placenta in the mother’s womb and cells from their blood mix together. This results in the twins being chimeras based on only their blood as other cells are not affected by the blood supply. Chimeras are also formed through some mistakes or mutations taking place in the division of the cells in the development embryo. This mainly takes place when the cells split into two so that they are able to be formed into more of themselves for the growth of the embryo. It also results in the the doubling up of the DNA by the cells which gets divided between the two new halves. During this process, if something goes wrong, then some new cells result in having different DNA. If this happens in the early stages of the development, then the tissues which are developed from the cells will have different genotype. It is difficult to gauge the exact number of chimeras in the world. We are able to find out whether a person is a chimera or not only when his / her DNA is analysed. This causes varied problems with regards to solving of crime cases and also results in complication with regards to donation of organs. In recent years, exciting results have been found out that a section of genetically incompatible cells may contribute to conditions like infertility, autism and Alzheimer's disease. [Migliore, L et al, 1999] Human chimeraism came into being with advent of blood typing and it was found that some people had more than two types of blood group. Most of the cases of chimeraism are the blood chimeraism i.e. non-identical twins sharing a blood supply in the womb. Twin embryos often share a blood supply in the placenta, allowing blood stem cells to pass from one embryo and settle in the bone marrow of the other, seeding a lasting source of blood. As a result, almost 8% of non-identical twin pairs have chimeric blood. [van Dijk, B A; Boomsma, D I and de Man, A J M, 1996] Apart from those who have chimera due to different blood types, there are even larger numbers of people who have this phenomenon due to carrying smaller numbers of different blood cells that may have passed through the mother and the fetus across the placenta or persist from a blood transfusion. It has also been analysed that the presence of some foreign white blood cells might be the cause for autoimmune diseases wherein the immune system affects the body’s own tissues. [Nelson, J L, 2002] True chimeras are usually identified when they possess male and female cells resulting in the formation of hermaphrodites or any related problem in the person’s sexual organs and their chromosomal sex is identified by their blood test. So the real number of chimeras and mosaics are much more than those that have been identified till date. Unless and until a chimera comes forward to get his blood sampled or has been convicted for a crime, it wouldn’t be possible to know whether he actually is a chimera. This has resulted in further complication in solving some crime justice cases. It has been also analyzed that with the increase in in-vitro fertilization (IVF), there has an increase in the cases of chimeras. To avoid infertility among women, IVF has been quite common in the present day scenario. In this process, two or more embryos are placed in a woman’s uterus so there is an increased success rate. This results in 25% more cases of twin pregnancies than expected. With the increased number of twins, there is likelihood of more cases of chimeras. This was proved by Bonthron who found out that the British hermaphrodite boy who was a chimera was formed by IVF. Strain, L; Dean, J C S; Hamilton, M P R and Bonthron, D T – 1998] According to various tests undertaken along with ultrasound examinations performed on the mother who was carrying the single fetus, the baby that was born had a normal right testis and a semi-developed left testis. An operation was conducted when the child was 15 months old and the surgeons removed â€Å"an abnormal gonad and vas deferens.† Pathology studies later exposed that these were actually an ovary with a fallopian tube attached. Studies revealed that the child's chromosomes had both female (XX) and male (XY) cell lines. This was explained to be that the child was an exceptional case of a true chimera which was a mixture of two embryos from separately fertilized eggs. The other likelihood was that two different sperm had unusually developed into a single mature egg before cell division had taken place. To distinguish between these possibilities, the researchers analyzed DNA near the centromeres of the child's chromosomes, which are involved in cell division. [Author unknown, DNA puzzle of mother ‘made of two women', 2004] Apart from this, the study conducted also revealed that chimerism can occur naturally, resulting in children with vague genitalia, however published data on the phenomenon is very restricted and many XX/XY children may go unnoticed. Even so, the fact that chimerism occurred in a child born following in vitro fertilization should be taken seriously. [Author unknown, 2004 In Vitro Fertilization Results In Chimera, 2004] Considering these above points, it is becoming more and more difficult for the crime justice system to analyze the crime due to the increase in the cases of chimeraism and mosaicism which in turn is increasing with the increase in in-vitro fertilization. The criminals are able to move about freely as their blood samples usually differ from their other DNA samples taken from different parts of the body. It is also becoming difficult for the crime justice system as well as the medical system to analyze the exact number of chimeras as it is very difficult with the increase in mutations.

High Scope in Education

Andrea Biancuzzo Early Ed Spring12 and 13 High Scope cont. High/Scope (Cognitively Oriented) Theory: The High Scope early childhood education approach, used in preschools, kindergarten, and childcare, or in elementary school settings. The High Scope approach is a branch off of the Cognitively Oriented Curriculum, which was developed under the leadership of David Weikart at the High Scope Foundation in Ypsilanti, Michigan in the early 1960’s (Essa, 2007). The philosophy behind High Scope is based on child development theory and research, originally drawing on the work of theorists such as Jean Piaget, Lev Vygotsky, and John Dewey.A key part of the High Scope approach is that the development revolves around certain activities that can help children grasp certain cognitive concepts. As stated in our book â€Å"the cognitively oriented model is based on the premise that children are active learners who construct their own knowledge from meaningful experiences† (Essa, 2007, p. 146). One main reason High Scopes theory is so hands on. In others words High Scope's educational approach emphasizes active/hands on learning. Active learning means students have nonstop, hands-on experiences with people, objects/materials, events, and ideas.Children’s interests and choices are at the heart of High Scope programs. They build their own knowledge through interactions with the world and the people around them. Children take the first step in the learning process by making choices and following through on their plans and decisions. Teachers, caregivers, and parents offer physical, emotional, and academic support. In an active learning setting, adults expand children’s thinking abilities with diverse materials and nurturing interactions.High Scopes approach was built for children to gain knowledge with independence, responsibility, and confident. High Scope’s approach allows children to become ready for school and ready for life. Environment: The classroom environment in which the children are surrounded by each and every day is one of the most crucial parts of the High Scope Model. The classroom is where the children spend their entire day, if the room wasn’t set up with the child’s emotional and physical development in mind the High Scope Model would not work accordingly.In the High Scope environment there must be areas of the room that are divided up into different sections that allow the children to engage in different types of play;   each area serves a different purpose in the area of development. There are a few characteristics in the High Scope environment that are a necessity, these being: a welcoming room for the children, it must also provide enough materials for all of the children, it must encourage different types of play, and last but not least the room should provide materials that reflect the diversity of children’s family lives (High Scope, 2012).Some of the areas that you can typica lly find in a High Scope classroom are; block area, house area, arts and crafts area, sand/water area, reading area, and outdoor area (High Scope, 2012). All of these areas have a great significance on the growth and development on the child, without these areas the child would be lacking in one or more areas of development which could ultimately be detrimental to his or her healthy growth and or development. Teacher(s): AMBER’S SECTION Missing Student(s): High/Scope takes the learning process beyond traditional academic subjects by applying methods that promote independence, curiosity, decision making, cooperation, persistence, creativity, and problem solving in young children†(HighScope, p. 63). The students in the High/ Scope Approach learn six major content areas in their first 3 years at a school with this curriculum. Those six major content areas would be, approaches to learning, social and emotional development, physical development and health, communication, lan guage and literacy, cognitive development, and lastly creative arts.As the children progress and enter Preschool they add three more content areas to their curriculum and those areas would be in mathematics, science and technology, and social studies. During Preschool a High/Scope curriculum setting, they are trying to build school readiness, so the children can move on and continue their growing education (http://www. highscope. org/Content. asp? ContentId=63). The students in a High/Scope classroom are actively learning alongside their teachers.The students in a High/ Scope classroom pick what they want to learn that day and they are given time to do it and they report back to the class what they have learned and why it is important. This gives each child the individuality to work at their own pace and not be rushed if something is harder for them than for other students. This way the student’s feel that they are all equally important and they see that no one student is get ting a particular amount of attention. Daily Schedule: In a High/ Scope school setting consistency is the key to readiness.Consistency in the classroom helps the children gain a much stronger understanding of time. In the classroom the day would be started with a morning greeting, following this morning greeting would be planning time, which is when the teacher walks around the class and asks the students to pick out something that they want to work on throughout their work time. The teacher will record what each child is working on and will keep track of when they finish and how long it took them, along with how much assistance they needed for that specific task. The work time takes up a rather large portion of the day and it is then followed by recall time.Recall time is when the class comes together as a whole and each child talk about what they have worked on for the day as well as what they have learned. These three concepts, planning time, work time, and recall time, are known together as the plan-do-review cycle. This is the main and the most important part of the day in a High/Scope classroom. Other parts of the day that aren’t as important yet are still important would be small group time, large group time, cleanup, meals, as well as naps depending on which setting you are in (Essa 2007).A possible High/ Scope Approach daily schedule could look as followed: 8:00 to 8:15| Arrival of students | This time would be spend putting their jackets away and backpacks and getting their desks ready for the day| 8:15 to 8:20| Transition to school work| This time would be spent talking about their weekend or the day before, what they did and letting them talk to each other. | This time would be known as the plan-do-review cycle: 8:20 to 8:35| Planning time| This time would be spent by each child picking out what they want to work on during work time (10 to 15 minutes). 8:35 to 9:25| Work time| This time would be spent with the children working on their mater ials while the teacher goes around and provides assistance if needed (45 to 60 minutes). | 9:25 to 9:40| Recall time| This time would be spent reviewing and going over what each child has done during work time (10 to 15 minutes). | Then the students would go back to working together or in small groups: 9:40 to10:00| Small group(s)| This time would be spent with children in small groups working in centers and work with the teacher (roughly 20 minutes). 10:00 to 10:45| Outside play| This time would be spent with the children exploring the outside, and exerting energy (45 minutes). | Then the students will participate in another plan-do-review cycle: 10:45 to 11:00| Planning time| This time would be spent by each child picking out what they want to work on during work time (10 to 15 minutes). | 11:00 to 11:50| Work time| This time would be spent with the children working on their materials while the teacher goes around and provides assistance if needed (45 to 60 minutes). 11:50 to 12:0 5| Recall time| This time would be spent reviewing and going over what each child has done during work time (10 to 15 minutes). | Then the children will have time to eat and rest up a bit: 12:05 to 12:50| Lunch time| This time would be spent setting up and the distribution of lunch, and the children eating (45 minutes). | 12:50 to 1:00| Rest time | This time would be spent resting and relaxing after lunch, also used as a bathroom break (10 minutes). | :00 to 1:20| Large group time| This time would be spent with the whole class sitting at the rug while the teacher teaches a lesson or reads a book aloud to the class (20 minutes). | 1:20 to 2:05| Outside play| This time would be spent with the children exploring the outside, and exerting energy (45 minutes). | 2:05 to 2:15| Student dismissal| This time would be spent getting their backpacks ready and waiting for their buddies to pick them up and take them to their bus (10 minutes). | 2:15 to 2:55| Team planning| This time would be spen t creating a lesson plan for the next day and what we lan to teach within the week (40 minutes). | Parent Involvement: As educators it is important to involve parents with the education of their children. Therefore parent involvement is one of High Scopes goal as it is for any approach. High/Scope provides parents with multiple opportunities to become involved in their child’s program, whether they volunteer in the classroom, serve on policy-making and/or advisory committees, contribute to a parent newsletter, or attend meetings and workshops. As a group we designed a parent’s monthly newsletter and letter share activity.Our newsletter informed parents of our monthly classroom actives, upcoming book fair, sight words, our letter share day, and nights for parent activity night. We also made a parent flyer for Flip It. Our Flip It activity is a training session offering the flip it approaches to challenging behavior. Parents are encouraged to participate in program activ ities with children or trainings offered by the teachers. To stress the importance of parent involvement, parents are often invited or encouraged to participate in a variety of activities with children. Evaluation of the Model:The High/ Scope Approach has been portrayed in many different ways. There is controversy between whether this approach works or if it doesn’t work. There is also debate about whether this approach works because it doesn’t contain excess materials to make the classroom work. Many points are in the air about this, and there is much research that either backs this information up or tears it down. In the article The HighScope Model of Early Childhood Education, the author states that this specific approach doesn’t need one to go out and buy specific materials to make the classroom work, as in other approaches like a Montessori classroom.This model is a prime example of being culturally and developmentally appropriate practice in this field of education. In the article High/Scope program briefing paper, the author talks and compares this approach with the EPPE and the Galinsky analysis that they came up with. The EPPE and the Galinsky analysis states â€Å"High/Scope evidences all of the elements of the quality early childhood programs that have been identified. (Cahir, p. 8)† This is important because they are stating that this program is a well round and highly educational approach.The program that the High/ Scope Approach was originally intended for has proven that there is a decrease in the amount of crimes, that have become of the students that had this curriculum. As stated in the article The High/Scope Perry Preschool Study Through Age 40, the author states â€Å"the Perry Preschool program played a significant role in reducing overall arrests and arrests for violent crimes as well as property and drug crimes and subsequent prison or jail sentences over study participants’ lifetimes up to age 40. (Sc hweinhart,p. )† I found this to be very interesting because I did not find other approaches to having any information like this. There are six core standards. Each standard describes in a few sentences what well-prepared teachers should know and be able to do. It is important to note, that the standard is not just that candidates know something â€Å"about† child development and learning, the expectations are more specific and complex than that. A seventh programmatic standard describes requirements for early childhood field experience and clinical practice.The following, illustrate how the HighScope approach meets NAEYC requirements for curriculum standards through 7 standards. For the purpose of this assignment we well recognize the following: Standard one, Promoting Child Development and learning, standard two, Building Family and Community Relationships, standard three, Observing, Documenting, and Assessing to Support Young Children and Families, standard four, Usin g Developmentally Effective Approaches, standard five, Using Content Knowledge to Build Meaningful Curriculum, and finally standard six, becoming a Professional.Standard One PROMOTING CHILD DEVELOPMENT AND LEARNING- Teachers prepared in early childhood degree programs are grounded in a child development knowledge base. They use their understanding of young children’s characteristics and needs, and of multiple interacting influences on children’s development and learning, to create environments that are healthy, respectful, supportive, and challenging for each child. NAEYC) The High Scope model meets the need of standard one by developing hands on learning and by creating. The High Scope curriculum also guides teachers to plan for children’s engagement in play (including dramatic play and blocks) that is integrated into classroom topics of study. Standard two BUILDING FAMILY AND COMMUNITY RELATIONSHIPS -Teachers prepared in early childhood degree programs underst and that successful early childhood education depends upon partnerships with children’s families and communities.They know about, understand, and value the importance and complex characteristics of children’s families and communities. They use this understanding to create respectful, reciprocal relationships that support and empower families, and to involve all families in their children’s development and learning. (NAEYC) High Scope suggests as educators it is important to involve parents with the education of their children. Therefore parent involvement is one of High Scopes goal as it is for any approach.High/Scope provides parents with multiple opportunities to become involved in their child’s program, whether they volunteer in the classroom, serve on policy-making and/or advisory committees, contribute to a parent newsletter, or attend meetings and workshops. Standard three OBSERVING, DOCUMENTING, AND ASSESSING TO SUPPORT YOUNG CHILDREN AND FAMILIES – Teachers prepared in early childhood degree programs understand that child observation, documentation, and other forms of assessment are central to the practice of all early childhood professionals.They know about and understand the goals, benefits, and uses of assessment. They know about and use systematic observations, documentation, and other effective assessment strategies in a responsible way, in partnership with families and other professionals, to positively influence the development of every child. (NAEYC) The High Scope The curriculum guides teachers to integrate assessment information with curriculum goals to support individualized learning. A staff member regularly uses a child observation measure of proven reliability and validity to assess children’s developmental progress.High Scope also supports documentation as an assessment. Standard four USING DEVELOPMENTALLY EFFECTIVE APPROACHES- Teachers prepared in early childhood degree programs understand that teaching and learning with young children is a complex enterprise, and its details vary depending on children’s ages, characteristics, and the settings within which teaching and learning occur. They understand and use positive relationships and supportive interactions as the foundation for their work with young children and families. Candidates know, understand, and use a wide array of evelopmentally appropriate approaches, instructional strategies, and tools to connect with children and families and positively influence each child’s development and learning. (NAEYC) According the High Scope well-prepared early childhood teachers make firm use of various learning formats based on their understanding of children as individuals and as part of a group, and on alignment with important educational and developmental goals. A flexible, research-based repertoire of teaching/learning approaches to promote young children’s development.This would include making the most of the environment, schedule and routines. High Scope is huge on daily schedule and routines. In a High/ Scope school setting consistency is the key to readiness. Consistency in the classroom helps the children gain a much stronger understanding of time. In the classroom the day would be started with a morning greeting, following this morning greeting would be planning time, which is when the teacher walks around the class and asks the students to pick out something that they want to work on throughout their work time.Standard five USING CONTENT KNOWLEDGE TO BUILD MEANINGFUL CURRICULUM – Teachers prepared in early childhood degree programs use their knowledge of academic disciplines to design, implement, and evaluate experiences that promote positive development and learning for each and every young child. Candidates understand the importance of developmental domains and academic (or content) disciplines in early childhood curriculum. They know the essential concepts, inquiry t ools, and structure of content areas, including academic subjects, and can identify resources to deepen their understanding.Candidates use their own knowledge and other resources to design, implement, and evaluate meaningful, challenging curriculum that promotes comprehensive developmental and learning outcomes for every young child. (NAEYC) This program illustrates the plan-do-review process, a critical and unique part of the HighScope Curriculum that builds on children’s interests and intrinsic motivation. During plan-do-review, children learn to take initiative, solve problems, work with others, and accomplish their goals.In doing so, children see that they can make things happen and that their choices and ideas are respected. This helps them develop self-confidence and a sense of control and independence. High Scope also implemented discipline areas in learning goals, art and music, etc. Standard six BECOMING A PROFESSIONAL- Teachers prepared in early childhood degree pro grams identify and conduct themselves as members of the early childhood profession. They know and use ethical guidelines and other professional standards related to early childhood practice.They are continuous, collaborative learners who demonstrate knowledgeable, reflective and critical perspectives on their work, making informed decisions that integrate knowledge from a variety of sources. They are informed advocates for sound educational practices and policies. (NAEYC) Teachers are responsible for planning lessons that help students learn through hands-on activities and experiences. The teacher in a high scope classroom should be encouraging adult to child interaction as well as facilitating learning through the students’ exploration.For example, sitting down with children at the block area and encouraging children to find out what happens when the stack gets too high, or what happens when you put a small block on the bottom and large on the top. Teachers should develop le ssons that interest the students that way students are motivated to explore and learn in that particuluar setting In conclusion, The High Scope curriculum focuses on the ability of children to actively learn. Students are encourgaed to learn by engaging in hands-on experiences as well as interacting with adults, other children, materials, and events.Students are also at the center of planning. Teachers plan activities based on student interest and there is a schedule of the day so students know what to anticipate. Annotated Bibliography/References: Schweinhart, L. (2010). The highscope model of early childhood education. HighScope Educational Research Foundation, Ypsilanti, Michigan 1-19. This article gives you a great detailed background of the High/ Scope Approach, which I found very helpful when looking for research. This article also talks about the role of teachers, the daily routine, as well as the role of parents and the community.I would highly recommend this article for use . Weikart, D. (2010). The youth program quality intervention (YPQI) study. Retrieved from http://www. cypq. org/products_and_services/research This article gives one a better understanding of the YPQI program and how it is related to the High/ Scope approach that we are talking about. This isn’t one that I would highly recommend but it is not bad. Stone, R. (1997-2012). High/scope: educating children for life. Retrieved from http://www. communityplaythings. co. uk/resources/articles/high-scope. tml This website was very interesting because it is based off of a classroom that follows the High/ Scope Approach to education. You could see a lot of information and how it personally worked for them. I think this is a great website and I would recommend it. Cahir, p. (2008). High/scope program briefing paper. Early Childhood Australia INC, 1-15. I would recommend this paper because it is very interesting because it is from Australia, and it was very interesting to see how different their educational approach would be from ours and it isn’t that different.Schweinhart, L. (n. d). The high/scope perry preschool study through age 40. High/Scope Educational Research Foundation, 1-21. I found this article to be very useful, the information and how it was laid out made it very easy to maneuver. I would highly recommend this article. This information that is contained in this article will help your opinion for this particular approach. http://www. highscope. org/ This was by far the most helpful resource for this paper, this website has a ton of information in all the different areas.It was very easy to navigate and I would highly recommend the use of this site. Essa, E. (2007). Introduction to early childhood education, annotated student’s edition,sixith edition. University of Nevada, Reno : Wadsworth Cengage Learning. This book was very help in finding information on this approach. It also had information to compare and contrast all the other approache s and it was easy to find all that needed to be looked at. I would highly recommend using this book as well. www. NAEYC. org Used for standards 1-7 information

Mitten Manufacturing Ltd

Generally, mergers occur for the purpose of improving financial performance or shareholders – making the likelihood of this potential merger ideal. Angela has offered to sell ML to John for the book value of equity, based on the 2014 year. MUMS financial Statements are in accordance with FIRS. John has asked for our help as professional accountants with the firm of Label and Liana ALP (L&L) to assist in determining an estimate of the purchase price. In order to do so we must first address the accounting issues with Mil's current financial statements.It should be noted that Mil's financial statements were prepared for internal purposes and have not been audited. John will want Mil's financial statements to be accurate before agreeing to Angel's suggested purchase price so that he is not overpaying. He will also want accurate financial statements to accurately determine Mil's debt/equity ratio, going concern, and other important ratios/factors. Angela may be biased towards keepi ng her current balance sheet numbers as they most likely overvalue assets and undervalue liabilities, making the sale of her ownership a better deal for her, but not necessarily a better deal for John.As John's accountants we must approach this conservatively in order to ensure that he is not overpaying for the company, focusing primarily on the book value of equity which is to be the selling price. Analysis and Recommendations Issue: $500,000 loss ML experienced a loss of $500,000 during the year which could be due to problems with operations or Accounts Receivable collection. This may have encouraged Angela to bias the numbers to make ML look better to potential buyers. This loss should be kept in mind when reviewing the following issues.While this is a one-time event, working capital, inventory turnover, and debt ratios should be considered when determining the company's future sustainability. This loss will decrease or has decreased shareholders equity by $500,000. The loss may be a positive for John as he will be able to carry forward the loss to a positive net income in the next twenty years, which can potentially reduce Mil's future taxable income. Should John decide to carry forward this loss, the journal entry should kick like the following: 1) Dry. Deferred tax asset 500,000 Cry.Income tax benefit Issue: How to account for the new lease agreement Capital Lease Operating Lease Under FIRS, one of four classification criteria must be met in order to be lassie as a Capital Lease: 1) Reasonably assured that ownership will transfer to lessee at end of lease term 2) Lessee gets substantially all economic benefits from using the leased asset over the lease term 3) Lesser recovers substantially all investment, and earns a rate of return 4) Leased asset is specialized and can only be used by lessee According to the terms of Mil's new lease agreement: 1) Yes, under the assumption that the Bargain Purchase Option of $4,500 will be exercised 2) No, lessee only us es 50% of economic life – not considered substantial as there is still 50% of its life left for economic benefits to be aimed 3) Yes, because the IV of Minimum Lease Payments (where 1=9%, N=5, and is equal to $88,000, which is 100% of the IV of the asset at January 1 , 2014 4) NINA.Information was not provided to answer this The lease meets both the first and third classification criteria Capital Leases must record the asset and liability, depreciation of the asset, and interest expense following the effective interest method Under FIRS, one will account for a lease as operating if the risk and benefits of ownership of the leased asset are not transferred to the lessee If a lease does not meet any of the criteria necessary for a Capital Lease, then it will be ported as an Operating Lease Operating Leases are accounted for as a rental expense After considering the two alternatives, it is clear that the new lease agreement must be recorded in Mil's books as a Capital Lease. Thi s is due to two of the four Capital Lease classification criteria being met, which do not allow for the company to record it as an Operating Lease. The following journal entries should have been entered throughout 2014: 01/01/14: 1) Dry. Lease Equipment Obligation 88,000 88,000 2) or. Lease Obligation Cry. Lease 24,066. 26 Cry. Cash 12/31/14: 3) Dry. Interest Expense 3,057. 02 4) Dry. Amortization Expense Cry. Accumulated Amortization 3,057. 02 Cry.Interest payable 4,400 While there are more incentives to classifying a lease as operating such as tax incentives, higher return on asset, and better solvency ratios, the lease must be classified as a Capital Lease so as to stay in accordance with FIRS. However, a Capital Lease does provide a company with a higher operating cash flow, and reduces Net Income, which potentially reduces income taxes. A lower Net Income will result in a lower shareholder's equity. Issue: Entries to reflect changes in the plan asset and liability for current y ear FIRS ASPS FIRS requires that the same discount rate is used for plan asset and liability and the immediate recognition approach must be used.Therefore, using the Projected Benefit Obligation method, and using a 10% discount rate, the Plan Liability would be: $ 694,969 + 35,000 + 69,497 – 40,000 = $759,466 And the Plan Asset, using the 10% actual return on plan assets, would be: $ 525,000 + 52,500 = $537,500 Making the Defined Benefit Obligation: $ 537,500 – 759,466 ($221,966) The Pension Expense: $ 35,000 – 52,500 = $ 51 ,997 And the Net Defined Benefit Liability: – (169,969) = ($ 51 ,997) ASPS allows for either the immediate recognition approach or the deferral and amortization approach ASPS also allows for the expected return on plan assets to be different from the discount rate used for the Accrued Benefit Obligation No calculations are necessary for the ASPS alternative of this issue, as they would not be in accordance with FIRS with which ML must follow. Therefore, in accordance with FIRS, we will account for the changes in the plan asset and liability as stated above.Please note that the Accrued Benefit Obligation (ABA) will be referred to as the Defined Benefit Obligation (DB), s we are working under FIRS rather than ASPS. Following the restriction that the same discount rate (1 0% in this case) be used for both plan asset and liability, the following journal entries should be made to account for the changes for the current year: 12/31/14: 1) Dry. Pension Expense Cry. Net Defined Benefit Liability 51,997 51 ,997 This increase in Net Defined Liability will decrease Shareholder's Equity. Issue: Depreciation of Capital Assets The depreciation of capital assets must be taken out of the provision for income taxes included in the financial statements for the current period.This depreciation is to be included in taxable income, not accounting income and will incorrectly state Mil's provision for income taxes if not removed. The CA amount needed to be removed is equal to x 30% $1 this amount will be deducted from the taxable income. The removal of $1 from the provision for income taxes will increase net income, subsequently increasing shareholders equity. Issue: How to account for the Super Shopper Account Receivable Estimate Unconvertible Receivables Writing Off Accounts Receivable There are two methods to estimate unconvertible receivables: 1) Balance Sheet Method – uses past collection experiences to estimate unconvertible amounts.ML could estimate the amount required for Allowance for Doubtful Accounts as a percentage of the balance in Accounts Receivable. Using an aged receivables analysis, ML could forecast a percentage of estimated unconvertible Accounts Receivables accounts over 90 days old. The journal entry would look similar to the following: Dry. Bad Debts Expense Cry. Allowance for Doubtful Accounts xx 2) Income Statement Method – estimates cost of bad debts as a percentage of Sal es. Mil's journal entry using this method would look the same as the Balance Sheet Method journal entry. If ML determines Super Shoppers account specifically to be unconvertible, they may use the Allowance Method for writing off accounts.The following journal entry would be made: Dry. Allowance for Doubtful Cry. Accounts Receivable -? Super Shopper Should the payment be received after the write – off, the account can be reinstated using the following journal entries: 1) Dry. Accounts Receivable 2) Dry. Cash Cry. Accounts Receivable If the amount is immaterial, ML may also use the Direct Write – Off Method, where no allowance account is used. The journal entry would be as follows: or. Bad Debt Expense Due to the age of Accounts Receivable -? Super Shopper (90 days old) and the financial difficulties that Super Shopper is currently facing, it is unlikely that the account will be paid off and should there for be written off.ML should follow the Allowance Method of writing off journal entries stated above to record the write – off of the Accounts Receivable. This method would be preferred as it allows for the account to be restated should Super Shopper pay off their debt. The Direct Write -? Off Method would not suffice for this account as the amount of $200,000 is not considered immaterial. This Bad Debt Expense needs to be considered as it will impact Mil's assets, and an increase in bad debts is a decrease in the value of the firm (shareholders equity) of the firm for John. This might not be as substantial to consider should ML have already had a bad debt reserve, meaning that the net income would not have been so greatly affected.Issue: How to account for the Tech Outerwear Lawsuit Recognize lawsuit as a provision Recognize lawsuit as a contingent liability Under FIRS, ML should recognize the lawsuit as a provision if: 1) The company has a present legal obligation as a result of a past event 2) It is rabble – â€Å"more likely than not† – that an outflow of resources will be required to settle the obligation 3) A reliable estimate can be made of the amount of the obligation If the lawsuit meets these conditions, it should be recognized in the financial statements Under FIRS, ML should recognize the lawsuit as a contingent liability if either: 1) There is a possible legal obligation as a result of a past event, which will be confirmed on the occurrence of an uncertain future event, not within the reporting individual's control; or 2) There is a legal obligation from past events, which is not recognized as it is to probable that an outflow of resources will be required to settle the obligation or a reliable estimate cannot be made of the amount of the obligation If the lawsuit meets these conditions, it should be disclosed in the notes of the financial statements. The notes should include the following: 1) Estimate of its financial effect 2) Uncertainties related to the amount and timing of any out flow of resources 3) Possibility of any an outflow of resources The lawsuit by Tech Outerwear for patent infringement has not been properly assessed by Mil's lawyers yet, and therefore they have not determined the likelihood of losing the suit. This information allows us to determine that at this time the lawsuit should be recognized as a contingent liability in accordance with FIRS, as we are unable to meet the conditions to recognize it as a provision on the financial statements.This lawsuit meets the criteria that there is a possible legal obligation that cannot be confirmed until Mil's lawyers assess the lawsuit, and the probability of the outflow of resources and a reliable estimate of the obligation cannot be made. The numbers ($200,000 to $700,000) on past lawsuit settlements are not reliable information. The required disclosed notes stated above should be included in he financial statements. Determining the probability of the lawsuit and the estimated loss should be complete d as soon as possible, as a loss could result in a going concern policy. This information will be very important to John as the company has already experienced a loss of $500,000 during the year. This note has no effect on equity; only when the lawsuit is official will it have an effect on equity.Issue: Retractable Preferred Shares ML also has $50,000 of retractable preferred shares included in their capital stock. These shares a retractable if there is a change in the ownership of cuisines. This will be of concern to John, as the $500,000 loss incurred during the year does not leave the company with the funds available to pay the shareholders should they decide to sell their shares; John must consider day to – day cash requirements for the company's expenditures that are not included in current liabilities. While it was not stated, which might have been done on purpose by ML, it is unclear if dividends were declared during the year for the preferred shares, which may affect John's decision greatly.Cash dividends should not have been declared unless the current and future uncial position justify it; the current loss of $500,000 does not suggest that they should have declared any. Cash dividends would have reduced shareholder's equity. If stock dividends were distributed, then there would have been no effect on the balance of shareholder's equity. On the other hand, non -? payment of dividends can also affect the company as the preferred shareholders may choose to sell their shares if they stop receiving dividends; receiving dividends is usually what attracts investors to preferred stock. John should examine the debt/equity ratio to determine if these referred shares were issued because the ratio became too high and they wanted the company to look more desirable to investors and buyers.Issue: Accounting for Employee Stock Options Recognizing stock options While Compensatory Stock Option plans (COOP) do not involve a transfer of cash when first issued, th ey still must be recognizes in the financial statements and measured at fair value Coops are usually given instead of salary or a bonus, and the economic value lies in the prospective future gains when the options are exercised The Compensation Expense will be recognized as the services are being provided by the employees. Therefore, Total compensation expense is calculated on the day the options are granted and is equal to the fair value of the options. The first journal entry for Mil's stock options should look like the following: 1 2/31 /14: 1) Dry. Compensation Expense XX,XX Cry. Contributed Surplus – Stock Options XX,XX If/when the options are exercised, ML should record the entry as such: XX/XX/1 5: 2) or. Cash XX,XX Dry. Contributed Surplus – Stock Options CALYX Cry.Common Shares XX,XX If the options expire by the end of the three years, then the journal entries for the remaining balance should be the following: 3) Dry. Contributed Surplus – Stock Options Contributed Surplus – Expired Stock Options XX,XX cry. XX,XX Mil's disclosures on the stock options should include the following: 1) Accounting policy 2) Description of plan 3) Details on numbers and values Of options issued, exercised, and expired 4) Assumptions and methods used to determine fair values 5) Total Compensation Expense and Contributed Surplus The recognition of these stock options is required under both ASPS and FIRS, and ML has no option but to record them as such.The first journal entry that records the total Compensation Expense and Contributed Surplus must be made in order for ML to have accurate financial statements. The following journal entries are to be used in the future when options are exercised or expired. As no further information on dates and values were provided, the reporting individual is not able to provide completely finished journal entries. The Compensation Expense will lower the net income, which will subsequently lower shareholder's equi ty. As well, if there is a large amount of option redemption's, this will cause the share price to quickly drop. Investors who sell their shares during this time will incur capital losses, and these losses may be carried forward to reduce tax liabilities.

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Preparation for Work - Essay Example We came out with flying colors at the end since each one of us knew beforehand what we needed to do. Teamwork pays and this is absolutely true in the time and age of today. I learned this from experience with the help of my remaining team members that unity and discipline within a team are important aspects which need to be understood right from the onset of instituting a team. Since I understood the complexities involved with the moods and personalities of different team members, we decided right from the start that any grievances with one another could be settled once we are through with out assigned presentation. As a team, we made sure that there would not be any rifts amongst us but we compromised on having minor arguments which would lead us towards creative solutions as per the successful completion of our group presentation. We learned this with the passage of time that working as a team could mean so much more than just working for one another. It could mean that the collective results are more significant than an individual's achievement and that a team knows how to celebrate in a proper and befitting manner - a fact that is not so common when an individual attains success. As for the interpersonal skills, we guaranteed to one another that each of the team member's strengths as well as weaknesses would be analyzed in the light of the successful completion of the task at hand, which indeed was the completion of the group presentation. We appreciated the fact that judgments would not make the rounds of our team and thus we centered our attention on the premise of hard work, commitment, dedication and complete adherence to the rules laid down when the team was formed in the beginning. I am pretty contented to speak for my own self that I have felt a difference in my personality basis after the successful completion of the group presentation. I now feel that my personal development has been helped immensely by being a part of this team. Interacting with the team members and getting to know about each other's interpersonal skills is a definitive plus for me. 2- Verbal Communication I have understood during my graduate study regimes that intercultural communication is essential to understand since it is the form of communication that happens across cultural boundaries and transmits meaningful and unambiguous information. This process of exchanging the same preserves mutual trust and minimizes the element of aggression amongst my fellow colleagues. I have comprehended long and hard that a culture is indeed a shared system comprising of different beliefs, values, expectations, attitudes, norms, symbols, etc and thus it becomes all the more necessary in the present times to get the hang of such elements within the cultural contexts of a particular area, region or territory. I have tried my best to respect the intercultural faith whereby this has meant that this form of communication would indeed be successful with the people who matter within its cultural tenets. Similarly verbal communication is dependent a great deal on the intricacies entailed with the phenomen on of globalization and thus cultural diversity has reduced as a result of the very same. In order to understand oral, verbal and

Analysis of an Article in a Microeconomics Viewpoint Essay

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