How Does Activity with the Sensorial Materials Encourage...

â€Å"The senses are points of contact with the environment.† How does activity with the sensorial materials encourage observation and perception of the environment? The child in his mother’s womb is a physical embryo; He develops his physical structures and increases in size while in the womb. Once he is born, leaving the comfort of his mother’s womb, he must go through a phase of reconstruction or incarnation. He must become like his parents in movement, speech and other areas. To do this he does not possess fixed or predetermined instincts dictating his development like in animals who immediately behave like their parents once they are born. He possesses predetermined patterns of psychic unfolding. He gradually unfolds to exhibit the†¦show more content†¦Only at this time can he learn a skill effortlessly. â€Å"He makes numerous acquisitions during the sensitive periods which put him in relation to the other world in an exceptionally intense manner†. (The Secret of Childhood, Chapter 7, Pg. 39). It is a time of intense concentration and mental activity and is driven unconsciously by an inner force that the best w ay an adult can support this passion is to prepare the environment and encourage this special time of learning. When one of these psychic passions is exhausted, another is enkindled. Childhood thus passes from conquest to conquest in a constant rhythm that constitutes its joy and happiness.(The Secret of Childhood, Chapter 7, Pg. 40). Maria Montessori describes it as a window of opportunity. There are six sensitive periods common to all children from birth till age six. They are those for order (Between 1 to 2 years), Small Objects (between 1 to 2 years), Co-ordination of movement (Between 21/2 to 4 years), Social aspect of life (2 to 5 years) and Language (From birth till 6 years). It is most important that the adult knows when a child is going through a sensitive period so as to encourage this learning time by giving the child the necessary materials he would need. If a child of his own free will keeps repeating an activity over and over again, shows a special attraction to a particular object, material orShow MoreRelatedIn What Way Does Using the Sensorial Materials Help the Child’s Whole Development? Give Examples2247 Words   |  9 PagesASSIGNMENT TOPIC: In what way does using the sensorial materials help the child’s whole development? Give examples â€Å"All knowledge comes through the senses† – Aristotle The word sensorial is derived from the words sense or senses. The conventional five senses, attributed to Aristotle, are classified as sight, hearing, touch, smell, taste. However, humans have at least nine different senses including interoceptive senses such as thermoception (heat, cold), nociception (pain), equilibrioceptionRead MoreSensorial Materials3113 Words   |  13 PagesEssay 15: What is the purpose of the sensorial materials? Describe the essential qualities needed in a sensorial apparatus. â€Å"The first of the child’s organs to begin functioning are his senses....instruments by which we lay hold impressions, and these, in the child’s case, have to become â€Å"incarnated†, made part of his personality.† The Absorbent Mind, Chapter 8, p. 84 A child’s journey in life begins as a physical embryo right from the time that he is in his mothers wombRead MoreWhy Are Montessori Materials Essential Parts of the Prepared Environment? Discuss How to Introduce the Child Into the Exercises with the Sensorial Materials.1848 Words   |  8 Pagesdeveloped what she called â€Å"the prepared environment.† In Montessori, the classroom is called the Prepared Environment. The first task of a Montessori teacher is to setup her classroom. Age between 3 to 6 years the child is being introduced to the world. So Dr. Maria believes strongly in providing an environment rich in all areas of learning so that the child can choose, from his own perception, what he is ready to learn. When creating the classroom environment there are 3 things has to be consideredRead MoreMiracle of Life8039 Words   |  33 Pages | 2 | Teacher-parent relationship | | 8 | 2 | Involving parents in school life | | 8 | 2 | Basic psychological needs | | 9 | 2 | How teaches can provide for psychological needs | | 9 | 2 | Intergrated whole (will, mind, body and spirit) | | 9 | 2 | Three stages of obedience | | 10 | 2 | How deviations manifest themselves in children | | 10 | 2 | Mixed ages in the learning enviroment | | 11 | 2 | Five different modes of learning | | 11 | 2 | IntergrateRead MoreEssay on How Lanugage is Encouraged in the Montessori Nursery Class4321 Words   |  18 PagesESSAY The environment necessary for the development of language can be enhanced to structure the child from birth to six years. How is language encouraged in the Montessori nursery class? A Montessori nursery classroom is a prepared environment for children from the ages of 2 1/2 to 6 years of age. The classroom contains only materials that respond to the developmental stages of a child from 2 1/2 to 6 years of age. There are no toys as the Montessori materials fulfill theRead MoreRole and Responsibilities of a Teacher in Montessori2559 Words   |  11 PagesThe Montessori teacher plays an important role in the Montessori environment. The teacher needs to acquire a deeper sense of the dignity of the child as a human being, a new appreciation of the significance of his spontaneous activities, a wider and thorough understanding of his needs. The most essential part of the teacher is that the teacher should go through spiritual preparation. The moral preparation is necessary before one is fit to be entrusted with the care of the children in a principleRead MoreLessons from Montessori7018 Words   |  29 PagesTest 2 Question 1. Presentations are offered to children so that they can perform activities. How do you differentiate between activities and presentations? Presentations are: 1. Introducing the educational materials to the child, so that the child can perform and work with them in a purposeful manner while, It is said that the Activity of the child will become purposeful only when or if the materials used is for the purpose it has been created. 2. Presentations in MontessoriRead MoreArchitectural Psychology : a Tool to Understand Child’s Perception of Space7807 Words   |  32 PagesAIM AND OBJECTIVES†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ IV. SCOPE AND LIMITATIONS†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ V. THEORETICAL FRAMEWORK 5.A. ARCHITECTURAL PSYCHOLOGY EXPLAINED 5.B. DESIGNING FOR CHILDREN 5.C. AN ENVIRONMENT THAT POSITIVELY IMPACTS YOUNG CHILDREN 5.D. SPACES DESIGNED FOR CHILDREN IN SCHOOL VI. METHODOLOGY VII. OPERATIVE FRAMEWORK 7.A. IMAGE 7.B. INGREDIENTS OF A GOOD DESIGN VIIIRead MoreAnnotated Bibliography: Plagiarism39529 Words   |  158 PagesHendricks, D. (2012), Dengue and health care access: the role of social determinants of health in dengue surveillance in Colombia. Global Health Promotion, 19(4): 45-50. Deguen, S., Sà ©gala, C., Pà ©drono, G. and Mesbah, M. (2012), A New Air Quality Perception Scale for Global Assessment of Air Pollution Health Effects. Risk Analysis, 32(12): 2043-2054. Hassoun, N. (2012), Global Health Impact: A Basis For Labeling And Licensing Campaigns?. Developing World Bioethics, 12:  121 134. Mackey, T. M. andRead MoreArt as an Embodied Imagination22095 Words   |  89 Pageshttp://www.jstor.org Speaking of Art as Embodied Imagination: A Multisensory Approach to Understanding Aesthetic Experience ANNAMMA JOY JOHN F. SHERRY, JR.* This article focuses on somatic experience—not just the process of thinking bodily but how the body informs the logic of thinking about art. We examine the links between embodiment, movement, and multisensory experience insofar as they help to elucidate the contours of art appreciation in a museum. We argue that embodiment can be identiï ¬ ed

Different Types Of Methods That Can Be Used For...

Qualitative Data Collection There are several types of methods that can be used for qualitative research. They include ethnographic, case study, phenomenological, ground theory, and critical study. The following will detail what the methods are and how they could be used in a classroom at Stephen Decatur Middle School. The research question being utilized for each example scenario is â€Å"will the use of audio books increase engagement for seventh grade special education students during independent reading sessions?† Ethnographic Ethnographic studies are in depth and focus on culture. â€Å"Ethnography has been the primary mode of study in anthropology for many years† (McMillan, 2012, p. 278). Ethnography is used for studying the common aspects of groups, in education researchers using ethnography study cultural themes. A teacher researching at Stephen Decatur Middle School would need to spend a significant amount of time observing, interacting with students, interviewing students and analyzing artifacts. For example during FLEX class, the teacher could observe students during Silent Sustained Reading. The observations could clue the researcher into the attitudes of the students on independent reading. The researcher would also need to spend time interviewing students to get their personal perspectives on the issues. Lastly, the researcher would need to evaluate any artifacts associated with the silent sustained reading such as reading logs, reading journals, teacher notes onShow MoreRelat edQualitative Quantitative Research Methods1047 Words   |  5 PagesQualitative amp; Quantitative Research Methods PSY 326 Dr. Willow Aureala March 29, 2011 Qualitative amp; Quantitative Research Methods There are two types of research methods: qualitative and quantitative. Qualitative research methods are complex meaningful analyses characterized by processes and meanings that are not measured in terms of mathematical measurements. Quantitative research however, relies and builds on mathematical procedures and methods, such as frequency, quality, amountRead MoreThe Theory Of A Research Hypothesis1354 Words   |  6 Pagesdeductive approach, Investigator has to pay attention on the development of research hypothesis by which we can reach to result. Formation of hypothesis is totally depend on the predetermine study and discovered theories. When the hypothesis is complete than investigator have to test these hypothesis on the basis of collected data may be it can accept or reject .There are following three steps by which we can use the deductive method approach. Step one: make hypothesis on the basis of discovered theoriesRead MoreQualitative And Quantitative Research Design1537 Words   |  7 PagesResearch and Program Evaluation This paper will compare and contrast qualitative and quantitative research designs. While giving the information, I will also elaborate on the types of research designs that they both implore. At the end of the paper, the reader will have a better understanding for qualitative and quantitative research designs and when to use each type of design. Qualitative Research Design Cresswell (2014) states â€Å"qualitative methods rely on text and image data, have unique stepsRead More Research Methods Essay1440 Words   |  6 Pages Quantitative and Qualitative are said to be systematic in different design. Both design have to follow a process system that involved defining a principle of research. General speaking, quantitative research is thought to be objective, however qualitative research often involves a subjective element. There are differences designs in qualitative research in comparison to quantitative research. Qualitative research involves words, pictures, or objects; Quantitative involves data in the form ofRead MoreThe Social Construction Of Experience1437 Words   |  6 PagesIn particular, qualitative researchers tend to focus more on the social-constructed reality and the contextual influence, interaction and constraints between the researcher(s) and the participants. They are interested in finding answers to questions that focus on the â€Å"social construction of experience and how meaning is created† (Cooper White, 2012, p. 15). However, quantitative researchers â€Å"emphasize measurement and analysis, and focus on product rather than process† (Cooper White, 2012, p.Read MoreDifferences Between Qualitative And Quantitative Research Essay15 10 Words   |  7 PagesQualitative research, still called in-depth study or study of motivation. The studies on expectations, motivations, images and other value judgments of the consumers while giving results which we cannot quantify. According to Choy this type approach is highly self-aware acknowledgment of social self, or of a research’s position in society (Choy, 2014:99). A quantitative research is a market study which the results can be quantified and the representativeness can be exactly measured. According toRead More Research Methods1483 Words   |  6 PagesAnalyze of research in averagely can be accounted as an aim for understanding or a systematic study in search of information to shape or accept achievable facts. There are two mainly different ways of research. First, there is the basic research that appears not to go into the study field and the second, way is the applied research that studies given area into the aspect. It applies to resolve, understand and advance the methods and systems that are used in the search for human understanding of abnormalRead MoreThe Types Of General Data1339 Words   |  6 PagesQualitative and Quantitative are the two types of general data. Quantitative is data the deals with quantities, information that can be measured and put down as numbers on paper. An example quantitative data can be someone’s height, shoe size, and length of hair. Qualitative data is information that can’t be measured but still existed in a sense that we can understand. When taking the two of these and put them into the format of research they both have different aims in trying to collect their ownRead MoreApproach to Research Studies1061 Words   |  5 PagesApproach to Research Studies The field of social science typically applies the research methods of either qualitative or quantitative concept ( ). The quantitative research strategy incorporates approaches which emphasize on quantities. The quantitative method collects data, usually by numbers, and is evaluated by numerical and automated methods. The quantitative approach to research is primarily used in research in the field of physical science (book). However, the qualitative method customarilyRead MoreMarketing Research Tools Paper1080 Words   |  5 PagesResearch Methodologies Many companies use different research tools when conducting primary and secondary research. This paper will discuss the several research tools used and discuss the differences in primary and secondary research when using qualitative and quantitative approaches. Once that has been established, there will be discussion as to which tools are used for each approach and why. Primary Research Primary research also called field research is the most common approach. Primary research

A Report On The Structure Of A Heavy Manual Worker Essay

. upper ureter may be unable to be passed spontaneously. Lithotripsy, sometimes called extracorporeal Shockwave lithotripsy (ESWL) uses ultrasound to deliver energy to break up the large stone into smaller stones and debris that then can be passed or captured by ureteroscopy. Patients with a large stone that fills the whole kidney (staghoni calculi) may require removal using a special instrument inserted through an incision in the skin directly into the kidney (percutaneous nephro lithotomy). * Dietary management *Fluid-Stone formation is a gradual process, and the tendency in a susceptible person persists throughout life. Vigilance with adequate fluid intake and diet is needed indefinitely. Fluids like coconut water, barley water, sherbet, aerated water, fruit juice, and weak tea can be taken in order to ensure over 2000ml of urine per day. A heavy manual worker should take more fluid if working in humid climate to compensate fluid loss due to perspiration. The simplest guide is to drink enough fluids to see that the urine is very light in colour. Table - Food Rich in Calcium, Phosphorus and Oxalate Rich Sources of Calcium 1. Almost all green leafy vegetables especially, cauliflower green (626mg%), colocasia leaves ( black variety 460mg%) knoll-khol greens (740mg%), amaranth (200mg%), and omum (cerlery leaves) (230mg%) 2. Most dry fruits 3. All kinds of fish 4. Mutton muscle 5. Milk 6. Curds 7. Chainna ( cottage cheese) 8. Cheese 9. Khoa 10. Milk powder Rich SourcesShow MoreRelatedStandard Mcm Assignment Cover Sheet Essay2349 Words   |  10 Pages1. Standard MCM Assignment Cover Sheet 2. Title Page with the paper number and your own details 3. Executive summary. One page maximum. This provides an overview of the full report. As the name suggests it is aimed at those in senior positions (and others) who will not be reading the whole thing, but need to know what you were studying, why, how, what you found and what you think shoulod happen next as a result. 4. Contents table 5. Introduction. This should include the background story so thatRead MoreLeadership Style And Development Of An Organization1463 Words   |  6 Pagesnot have any adverse effects on the organisation structure. And those specific changes should always be accepted by every person involved for the implementation of project. Another most important factor is the management and leadership style, methodological techniques required for the project implementation or planning that always needs to be assessed and utilized very effectively to find out the readiness of the new project implementation. This report largely emphasize upon the different change managementRead MoreA Short Note On Health And Safety Of The Practice1345 Words   |  6 Pagesairconditioning machine for cooling and heating. There is a stair case which gives access to the warehouse. WHS GOALS: Hazards in the oce may not always be obvious. Oce workers may also face a range of health and safety issues, including poor job design, prolonged repetitive work, prolonged use of computers- looking at the screen too long, moving heavy loads (boxes, computers) , inadequate lighting and cramped or unsafe work areas. Our WHS goals are : †¢ raise awareness of health and safety issues in the oce;Read MoreEmployers Employees On Health And Safety Issues1351 Words   |  6 Pagesby the workforce or appointed by a trade union.    Employees: Workers have a duty to take care of their own health and safety and that of others who may be affected by your actions at work. Workers must co-operate with employers and co-workers to help everyone meet their legal requirements. Moreover, if an employee has injured themselves  or witnessed a dangerous occurrence whilst working they must abide by the regulation RIDDOR (report injuries, diseases and dangerous occurrences regulations).   Self-employed:Read MoreThe American Model Of Research Oriented Education1518 Words   |  7 PagesAmerican universities are the world’s best, producing excellent academic research and developing new technologies used across the globe. For this reason, universities of other countries have attempted to adapt their structure and approach to mirror the American model. Whether by adopting the American model of research-oriented education or by implementing mass higher education (as opposed to education for the elites), other nations are seeking to create world-class universities. This has createdRead MoreHarvard Business School: the Atekpc Project Management Office1550 Words   |  7 PagesOffice) Submitted by: KMO Greene Introduction The AtekPC Company found in 1984 has grown in size and scope to become a mid-sized technology PC manufacturer. The company now boasts 2100 fulltime employees with an additional 200 part time workers and revenues of $1.9 billion. AtekPC finds itself, like all other PC manufacturers facing a changing industry, one that is transitioning from a growth market industry to a maturing market industry and like all competitors in the marketplace, AtekPCRead MoreThe Construction Industry Has Incurred Losses From Meager Productivity1529 Words   |  7 Pagesblueprints, CAD drawings, budgets, schedules and purchase orders. Moreover, many of these documents are requisite to be perpetuated for several years, due to security and legal concerns. As the industry grows, its offices eventually stagger beneath the heavy load of paper. A paperless work environment, along with mobile technology, offers numerous opportunities to level the paper mountain and increase the productivity of construction process es (Moore 2009). Many construction leaders promote paperless workRead More Industrial Robots and Manufacturing Automation Essay examples3056 Words   |  13 PagesIndustrial Robots and Manufacturing Automation Abstract Automation started out as an assembly line of workers doing the same repetitive task all day long. Some of the jobs were very boring, dirty, unpleasant, and possibly dangerous. After the introduction of the first robot in 1961, automation began to advance in ways people could only imagine. Each of the six basic styles of robot used in industry today were designed with different applications in mind. Some of the robots were designedRead MoreBusiness Expansion in Indonesia1643 Words   |  7 Pagessituation is relatively calm in 2011-2012 (CIA). Economy- During the global economic crisis, Indonesia, China and India were the only G20 members posting growth. The government promotes fiscally conservative policies, and does encourage relocation and heavy trade with its neighbors, the EU and North America. The country primarily exports oil and gas, electronics appliances, plywood, textiles and rubber, about $202 billion; largely to Japan (17%), China (12%), Singapore (9%) and the United States (8%)Read MoreRisk Assessment and Risk Management2989 Words   |  12 Pagesregulations it is more important now than ever before to produce efficient risk assessments. Good risk assessments reduce hazards and fatalities in dangerous areas in the workplace. A good risk assessment will make workers feel safer and therefore happier and promotes a good business structure within the company. A good risk assessment will help prevent legal action against the company therefore saving the company money. Identifying Hazards When looking at a general workshop there are several hazards

Difference Between My And With My Agility - 1532 Words

improvement to do with my agility. I’m not aware that I change my mind easily, tensing up and resisting changes in my daily schedule seems to be neither true or false. After I have started implementing a plan, I’m unsure if I will change it. In order to be in the top quartile I will have to improve my ways of thinking. Adjusting to new people seems to be a strongpoint in my agility also. Manager Weaknesses On the never feeling good enough I scored a total of 12 points on this questionnaire. My score is in the average quartile causing me to still need improvement. If I make a mistake or something, that feeling seems to stick with me for a while causing me not to feel good. I also have a tendency to avoid saying to others what I may be†¦show more content†¦I am not a very strong willed person and I know that I will have to improve with that. As a leader I will definitely have to improve those few skills in life. I scored a 9 on the Being Mr. Spock questionnaire. By having a score of 9 means that I am in the top quartile. I do not wear my emotions on my sleeve. As an effective leader you will not be able to carry your emotions around other people. That may be harmful for the organization or lead to other types of issues revolving around your emotions. I do feel that people have a responsibility to do their jobs without the personal encouragement from me at times. Furthermore, I scored a 9 on the demonstrating low self-control questionnaire. A score of 9 indicates that I’m in the top quartile percentage. I do have experienced impulsive buys and lack of planning while shopping however. A few great skills that I have are thinking through an idea before acting, I’m much better at starting things and finishing them also. I tend to be unaware of if staying on task is hard for me once I lose the interest. I know that I have to improve my area of staying on task and not losing interest if I would like to pursue and achieve any of my goals in life. On the being overly critical scale, I scored a total of 12. The score of 12 indicates that I’m also in the top quartile. I feel that I’m too critical on people at times. Being overly critical on people may

The s Bargain, And The Trouble With Geniuses - 913 Words

After studying success for a long time, Malcolm Gladwell examined and looked into the lives of outliers. He came to put together his ideas in the non-fiction novel Outliers. Gladwell does a fantastic job of explaining his findings using many stories like Marita s Bargain, and The Trouble with Geniuses. In Marita’s Bargain, he suggests a shorter summer vacation and Saturday school to strengthen the success of the school year, while in The Trouble with Geniuses, he tells of how practical intelligence can get a person out of legal trouble. All these stories revolve around a major theme. A person, or community s success is based majorly on the school system and using Gladwell’s studies as knowledge to have in hand, society should strive to make the school systems better for the sake of the growing generations to come. Gladwell looked at practical intelligence, the art of reading a situation and knowing what to say and when to say it. In the story of Oppenheimer, Gladwell explained how even after Oppenheimer tried to poison his tutor, he was still able to get into Harvard with a small slap on the wrist. Gladwell also looked at Chris Langan. Langan excelled in math and was awarded a scholarship to the University of Michigan. Unfortunately, due to some bad luck, if you can say, he was kicked out of not only University of Michigan, but out of another college as well. If Chris had been taught about practical intelligence in his younger school years, he would ve been able to talkShow MoreRelatedEssay about Frank Lloyd Wright4265 Words   |  18 Pagesphilosophies of, German educator, Froebel. With truth and unity stressed, Wright was brought up in a comfortable, but certainly not warm household. His father, William, moved from job to job, dragging his family across the United States. Financial trouble s plagued the William Wright family and eventually they would return to the support of the Lloyd-Jones clan in the hills of Wisconsin. Despite reluctance from the clan, his parents divorced when Frank was still young. Wright would change his middleRead MoreInvestment and Economic Moats46074 Words   |  185 PagesBooks in the Little Book Big Profits series include: The Little Book That Beats the Market, where Joel Greenblatt, founder and managing partner at Gotham Capital, reveals a â€Å"magic formula† that is easy to use and makes buying good companies at bargain prices automatic, enabling you to successfully beat the market and professional managers by a wide margin. The Little Book of Value Investing, where Christopher Browne, managing director of Tweedy, Browne Company, LLC, the oldest value investingRead MoreStrategy Safari by Mintzberg71628 Words   |  287 Pagesmanagement needs to be opened up, not closed down; it needs reconciliation among its many different tendencies, not the isolation of each. To enrich the experience of this safari, we hope to follow up with a Guidebook. We have also prepared an Instructor s Manual to facilitate the use of this rather unconventional book in the classroom. We owe many thank-yous. Bob Wallace of The Free Press must be especially singled out. In the musical chairs world of publishing these x EMBARKATION days, to beRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 Pagesand permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying, recording, or likewise. To obtain permission(s) to use material from this work, please submit a written request to Pearson Education, Inc., Permissions Department, One Lake Street, Upper Saddle River, New Jersey 07458, or you may fax your request to 201-236-3290. Many of the designations by manufacturersRead MoreMarketing Mistakes and Successes175322 Words   |  702 PagesUniversity of Minnesota and George Washington University. His MBA and Ph.D. are from the University of Minnesota, with a BBA from Drake University. Before coming into academia, he spent thirteen years in retailing with the predecessor of Kmart (S. S. Kresge), JCPenney, and Dayton-Hudson and its Target subsidiary. He held positions in store management, central buying, and merchandise management. His first textbook, Marketing: Management and Social Change, was published in 1972. It was ahead

Organizational Culture and Responses for Resistance to Change

Question: Discuss about theOrganizational Culture and Responses for Resistance to Change. Answer: Introduction and Background All organizational management systems have a set type of cultures and behaviors that enable them to achieve their objectives (Burnes et al., 2017). These management systems are not consistent, and organization management always changes its system to improve its efficiency, due to the continuous change of the employees, technological change, and social change of customer. Organization change aims at redirecting it to the desired future. Factors that contribute to variations in the culture ranges from cost reduction, technological, cultural change redundancies and performance change (Nesterkin, 2013). Many organizations always face problems in managing the changes, hence the basis of the article. The article looks at versed issues from the theories, concepts of organizational management and how the changes can be manageable. Organization culture is definable as set cultures and theories since there is no correct one. Organizational culture is a system of collective values and beliefs u sed to control the operation of every business. Objectives and scope The primary objectives and the scope of this report is hence to; determine main management concepts identify main management theories and approaches compare and contrast the major concepts and theories of operation management analyze the quality of different theories Discussion There are internal and external factors that affect organizational change. These include management styles or leadership, innovativeness process, and resources, the market, the technological change, as well as the government laws and policies (Fieberg et al., 2015). The resource includes the employees and finance. Employees refer to the non-management people who are responsible for adopting and embracing any change to see its success. Technological change and innovativeness refer to how creative is the leadership and the employees in adopting new methods, organizational plans, and strategies in the business that may result in new or efficient products and services to the competitive market. Technological change influences the organizational change through adopting many easy ways of doing things. With the adoption of new technology such as closed-circuit television cameras that creates anxiety among the staffs, other technological changes tend to perform more work than physical labor hence will layoff some workers. The competitiveness of the market creates more challenges on how to outdo the rival companies, hence creating room for coming up with more satisfying products. The management style and leadership refer to the management personnel who are responsible for planning and controlling of all aspects in an organization (Matsuo, 2017). For any change to occur successfully in an organization, the leadership must be to the task from understating it to its implementation. The management style tends to influence on how the leaders will be able to influence the employees to embrace and adopt the change. For example, to eliminate resistance by the staffs, an autocratic manager may opt to adopt democratic or a participatory management style. Therefore the change in management style will bring the crews close to the management. Various theories explain the concepts of organizational culture and change within the organization are documented. These include Awareness Desire, Knowledge, Ability, and Reinforcement ADKAR Model, Kotter's Model, and Lewins Change Model. ADKAR Model is more goal- oriented change management model (Wright, 2016). It has five factors for its success; awareness, desire, knowledge, ability, reinforcement during its application. These factors aim at driving each to move from current individual state to a person future state. It starts with the individual and then continues to the whole organization. The management does this by explaining to each the fundamental reason and advantages for the change creating awareness of the objective of the process. The management, therefore, ensures that each person undertakes any training required and information needed to enable every employee to perform the tasks required in the changed environment. It will be upon the management to oversee the impleme ntation of the change, and any corrective measure addressed. KOTTER MODE is an eight-step process for organizational change developed by John (Garel, 2013). There are eight steps; establishing the sense of urgency by explaining why the change is needed. The second is forming a powerful coalition by bringing together, all the personnel that can lead the process of the change. The third stage leader establishes a vision and strategy, for the change and then the information is relayed to the staffs. Empowerment of the action is achievable through removing all issues that may object the implementation.The change leader creates short-term wins and consolidates them for the long-term achievements. Finally, the changes are achievable into the organization system through consistent implementation by all the stakeholders while being overseen by the leaders. Lewins Change Model is a change that assumes that any change is a plan and people are always the cause of those changes. The model aims at reducing all types of resistance to the changes by using the driving and restraining forces. The driving forces are the motivational reasons for a change in people while the restraining forces are those that hinder people in adopting such a change. The model has got three steps, these include; Unfreezing, a process of preparing for change that tends to uncover the fear of the unknown through communication. After communication, employees need to acquire knowledge and information through training on the change, and then they are allowed to manage their stress through discussing the change with colleagues. The employer should give ultimatums, to employees who do not embrace the change to either accept or be sacked. For those who have accepted the change, should be motivated to achieve the objective. Changing step is the actual stage of the modificati on. At these stages, there are new learning on behaviors and systems. Refreezing is reinforcement stage. At this juncture, feedback is collected, and the management does the motivation. Similarities and Differences Every model is adaptable depending on its strength and applicability to the organization in making the desired change (Bagno, 2017). It is observable that every step found in ADKAR Model is also present in the Lewins Model as explained below. The unfreezing step in Lewins Model represents the awareness, desire and knowledge stage in ADKAR M model. The changing step in Lewins model represents the ability stage in the while the refreezing is equivalent to the reinforcement stage in ADKAR. The KOTTERS eight steps are also available in the Lewins model. The unfreezing stage equivalents the first four stages of KOTTERS model that are establishing the sense of urgency for change, creating the guiding coalition, developing a strategy and communication of the change. KOTTER emphasizes more on this stage. The changing step is in steps number 5-7 of the KOTTER model, which involves empowering broad-based action and creation of short terms goals. The last two stages are equivalent to the refree zing stage in the Lewins model. Both KOTTER and Lewins recognize the aim of reducing the resistance and preparing the employees for change (Bagno, 2017). Although both ADKAR and KOTTER have the same aspect with the Lewins, all of them have different components of organizational change from one another. While Lewis focuses on creating awareness and knowledge, ADKAR insists on the creating the desire for change. KOTTER insist on the leadership contribution during the organizational change rather than on individual change as in ADKAR and Lewins models. While the ADKAR and Lewins model try to eliminate the resistance of the change, KOTTER insists on risk-taking and finding solutions to the problems. Even though both ADKAR KOTTER insist of reinforcing the organizational change, ADKAR does it at an individual level, unlike KOTTER that insist that it is through the leadership. Addressing resistance to organizational change Change is unavoidable in everydays life of an organization (Rese et al., 2011). Some of the employees do not welcome the change. The following are ways how to avoid and manage such resistance; The first stage is changed preparation, a stage where the leader must formulate the anticipated points in the strength and better way on how to address them. The resistance can be avoidable at the early stage through proper communication. Any change in an organization should be communicated to those that it is going to impact. Engaging the staffs through listening to their views makes the change justifiable and helps in removing any doubts in their minds. Relate the change to other issues that people care for such as their health, their promotions or even regarding the increase of salary. As a result, they get motivated. The second stage is change management, whereby all the resistants plan is of the five stages which are the communication method, creates awareness of the change to the staffs. The sponsorship program creates good participatory by building a coalition support with the senior leaders. The coaching plan outlines the main steps involved in the change. The training program empowers the staffs with the skills and knowledge that are very useful for the modification while the resistance management plan, addresses any obstacle that will be encounter during the implementation. The third stage is reinforcement stage, a stage where the leader collects all the feedback to help understand the rate of adoption and compliance with adopted culture. The feedback will allow the manager to know the shortcomings and address them effectively while upholding the wins to the betterment of the company. In case, of any resistance, the leader should work out on identifying the cause of that strength and understanding the reason behind that resistance. There might be some reasons such as lack of awareness of the change or fear of the job loss. After such identifications, the change management team should engage the right leaders to address the problem. Conclusion Every organizational change aims at redirecting the organization to the desired system that is more efficiency. It is the team to choose the model that conforms to the objective and change required. For those who dont possess much knowledge can opt for the ADKAR which is evident and straightforward unlike Lewins that explain less, while KOTTER will be more applicable when the change is supposed to be made by the top leadership. It is also observable that the models overlap one another, so combine all the models by the management would provide the best organizational change. Therefore, the selection of a model should depend on the knowledge and experience possessed by the person who is implementing the change. References Bagno, R., Salerno, M., da Silva, D. (2017). Models with graphical representation for innovation management: a literature review. RD Management, 47(4), 637-653. https://dx.doi.org/10.1111/radm.12254 Burnes, B., Bargal, D. (2017). Kurt Lewin: 70 Years on. Journal Of Change Management, 17(2), 91-100. https://dx.doi.org/10.1080/14697017.2017.1299371 Fieberg, J., Johnson, D. (2015). MMI: Multimodel inference or models with management implications?. The Journal Of Wildlife Management, 79(5), 708-718. https://dx.doi.org/10.1002/jwmg.894 Garel, G. (2013). A history of project management models: From pre-models to the standard models. International Journal Of Project Management, 31(5), 663-669. https://dx.doi.org/10.1016/j.ijproman.2012.12.011 Idowu, O. (2016). Understanding Organisational Culture and Organisational Performance: Are They Two Sides of the Same Coin?. Journal Of Management Research, 8(4), 12. https://dx.doi.org/10.5296/jmr.v9i1.10261 Kulkarni, K. (2014). NHS leaders note: organisational culture is key. BMJ, 349(jul28 7), g4814-g4814. https://dx.doi.org/10.1136/bmj.g4814 Matsuo, M. (2017). The Unlearning of Managerial Skills: A Qualitative Study of Executive Officers. European Management Review. https://dx.doi.org/10.1111/emre.12122 Nesterkin, D. (2013). Organizational change and psychological reactance. Journal Of Organizational Change Management, 26(3), 573-594. https://dx.doi.org/10.1108/09534811311328588 Pollack, J. (2015). Understanding the divide between the theory and practice of organisational change. Organisational Project Management, 2(1), 35. https://dx.doi.org/10.5130/opm.v2i1.4401 Rese, A., Baier, D. (2011). Success factors for innovation management in networks of small and medium enterprises. RD Management, 41(2), 138-155. https://dx.doi.org/10.1111/j.1467-9310.2010.00620.x Wallis, S. (2014). Existing and Emerging Methods for Integrating Theories within and between Disciplines. Journal Of Organisational Transformation Social Change, 11(1), 3-24. https://dx.doi.org/10.1179/1477963313z.00000000023 Wright, P. (2016). Making Great Theories. Journal Of Management Studies, 54(3), 384-390. https://dx.doi.org/10.1111/joms.12240

Prudence Concept in Accounting-Free-Samples-Myassignmenthelp.com

Question: Discuss about the Use of Prudence Concept in Accounting. Answer: Introduction In order to carry out a business in a successful manner, it is very important for the management level authorities to ensure that there are certain factors that are maintained in a proportionate manner. This includes the estimation of the company assets as well as the losses that are likely to occur in the near future. The following report is about the different criteria of estimation that are used by managers to show in their annual reports related to their companys performance. It has explained about the prudence concept and its usage in the sector of business and accounting. The report has considered an Australian Organization and has done the analysis of its annual report. The rises and falls that have taken place in the organization along with the different aspects of company assets that have been underestimated or overestimated. The problem statement of this report is to understand the significance of implementing the prudence concept in Accounting of Business and the various w ays to do it. Overview of the Organization The BHP Billiton is an Australian based organization that involves its activities in Metals and Mining. It was founded in 1885 in an Australian town named Broken Hill, this company was awarded to be the largest mining company in the world in 2015. The headquarters of this organization are located at Melbourne, Australia and London, UK from where the mining operations in many countries around the world are controlled and directed. The organization is currently headed by Mr. Jacques Nasser who is the current Chairman of the company. In addition to this, the firm operates with its nearly 65,000 employees and staff that work under the guidance of Mr. Andrew Mackenzie who happen to be the Chief executive officer of the organization (Bhp.com, 2017). The Prudence Concept The Prudence concept is known as one of the most significant concept that is used in the business domain. According to Steurer et al. (2016), the basic meaning of Prudence Concept is to estimate the revenues generated or recognized by a company in a controlled manner. In simple terms, it means that the assets of any organization should never be overestimated. At the same time, the losses that are likely to happen to an organization should never be underestimated by the management level authorities. In case there is a loss that is about to happen in a company due to any particular reason, the loss must be included in the annual report of the organization. Marshall (2016) has also described the prudence concept to be as the concept of conservatism. This means that the business managers need to be very careful about the revenue as well as the expenses that are experienced by an organization. In case of BHP Billiton, just like many other organizations, there are certain items of revenue as well as certain items of expenses while formulating of the annual report. These items or predictions of revenue and expenses are likely to occur in the near future. While formulating the annual balance sheet for the organization, the managers of BHP Billiton make certain assumptions related to few events that might lead the company to earn some profit. As per Mutowo et al. (2016), the possible extra income for a mining company apart from the usual profit can come from the customers that were supposed to pay for some earlier debt. Current Strategies followed by the Organization The main and the central theme of strategy implementation of BHP Billiton is to operate, huge, long lasting as well as low cost installations and operations without compromising the quality of work or materials. As stated by Marabel-Romo et al. (2017), the proper balance in cost as well as quality and quantity ensures that the losses that occur due to one side of operations can be overcome by the other. Moreover, the organization has also focused in the diversification in the commodity as well as the market along with its geography. The profit is usually shared in a balanced manner by the people involved in the complete process from contract distribution to transportation of machines, raw materials and carrying out the actual operations of mining. Importance of Prudence Concept Implementation in Annual Reports While closing the financial statement at the end of the year, there are certain indications that there might be some income possibility. However, Coates (2017) has argued that there is also a possibility there might be some claim that can result in an expense of a certain amount of monetary value. According to the Prudence Concept, any prospective income should not be recognized in the account books. Hence, while formulating the financial statement, balance sheets or profit and loss accounts, the prospective income should not be disclosed. This has to be done because it is always safe to play on a conservative mode as revealing every detail might lead to the distribution of prospective income or profit equally among shareholders. Hence, Chamberlain (2017) has stated that in order to keep the profit as a reserve fund for the company, it is important to neglect the prospective or predicted income in the balance sheets. However, as opined by Kaste (2017), the expenses should never be underestimated. Hence, if there is an expectation that there is some expense that is likely to be incurred by the company, it should be provided in to the books of accounts. This usually happens whenever there is a claim from one of the customers of the company who claims that the quality of materials supplied to him was not as per the desired expectation. The claim that is been done by the organization is usually done in terms of monetary deductions. The provision of this claim has to be made. This is because of the fact that if the claim actually arises in the future, the company actually has to pay the expenses. The claim is usually in respect of everything that has been done till date by the organization (Denuit and Eeckhoudt, 2016). The expenses that are likely to happen are called provisions for which the company has to include them in the Annual Reports and Balance Sheets. However, there is a particular drawback of practicing the Prudence principle. As opined by Vigan (2017), it has been observed that a lot of managers actually create some provisions that are not necessary to be made. If the provisions are shown in too much quantity, there might be a possibility that the company is showing itself in a depreciating position instead of a healthy and a growing company in the market. As cited by Beardsworth (2017), this might have a negative impact in the investment in the company operations from external sources. The BHP Billiton has stated the areas that made the company to create some provisions in its annual report. In addition, the factors that were assumed and those that actually occurred have also been mentioned in the Annual Report of the Organization. Proposed Updating of Conceptual Framework After the publishing of Annual Report for the last year that is 2016, it was proposed by some managers of the organization that the operations should be carried out in a very sustainable and balanced manner. According to Vergara (2017), the most important significance for sustainable operations is the reduction in the amount of overall production of the organizations. In the case of BHP Billiton, there are certain reasons why the production is likely to decrease due to the change in the proposed policies of Sustainability. The work is carried out by huge machines that release too much of smoke. Benefits and Criticism of doing the same The most significant benefit of using the sustainable development is that the atmosphere and environment are not polluted in any manner Paglietti et al. (2017). In addition to this, the danger to the health of many species of birds, ground and amphibian creatures can be avoided by using sustainable means to dump the wastage that is released during operations. Another important aspect is that the Corporate Image of the organization is certainly going to experience a good growth. However, there is certain criticism that the management staff of some of the departments have made. As per Valentinetti (2016), the sustainable development the machines that are to be used have to be emission free. However, the machines that are environment friendly are less efficient compared to those that are made to operate on diesel. Moreover, the costs of machines that emit less or nil carbon are likely to cost very high compared to the other conventional machines. Forecasting financial statement for the principle of conservatism Following is the financial statements of the BHP Billiton that has included every detail regarding the major profits and losses. Moreover, the calculations related to profits available for equity share holders and current as well as non-current assets have been included in the balance sheets. Consolidated Income Statement for the year ended 30 June 2016 Particulars $ 2017 $ 2016 $ 2015 Revenue 30912 44636 Profit or Loss from operations -6,235 548 Financial gain 137 88 Financial expenses -1161 -702 Profit or Loss before tax -7259 8056 Actual profit available for equity share holders -6385 1910 Consolidated Balance Sheet as at 30 June 2016 Particulars $ 2017 $ 2016 $ 2015 ASSETS Total current assets 17714 16369 Total non-current assets 101239 108211 Total Assets 118953 124580 LIABILITIES Total current liabilities 12340 12853 Total non-current liabilities 46542 41182 Total liabilities 58882 54035 Net assets 60071 70545 EQUITY Total equity 60071 70545 Consolidated Cash Flow Statement for the year ended 30 June 2016 Particulars $ 2017 $ 2016 $ 2015 Net operating cash flows from Continuing operations 10625 17795 Net operating cash flows 10625 19296 Net investing cash flows from Continuing operations -7245 -11502 Net investing cash flows -7245 -13154 Net financing cash flows from Continuing operations 284 -8073 Net financing cash flows 284 -8073 Cash and cash equivalents at the end of the year 10276 6613 In the financial statement of BHP Billiton, it has been found that the revenue has increased, but due to the increase in the finance cost and increase in the production cost, the company has incurred losses amounted to $ 6385 in 2016. However, in the year 2017 the company has anticipated losses and thus, according to the prudence concept, BHP Billiton will disclose the losses. The reasons behind the anticipated losses are mentioned below. Increase in production cost Increase in finance cost and increase in tax rate Increase in political, environmental and social influence Increase in competition and impact of foreign market In addition to these, the company has also estimated that in the year 2017, the depreciation cost will rise, also the liability will be rise due to the involvement of new project to counter the competitive environment. It has also been estimated that the cashflows from operating activities will reduce due to the increase in operating expenses. The estimated financial statement showing loss in 2017 is provided below Consolidated Income Statement for the year ended 30 June 2016 Particulars $ 2017 $ 2016 Revenue 25610 30912 Profit or Loss from operations -2365 -6,235 Financial gain 89 137 Financial expenses -750 -1161 Profit or Loss before tax -8965 -7259 Actual profit available for equity share holders -9980 -6385 Consolidated Balance Sheet as at 30 June 2016 Particulars $ 2017 $ 2016 ASSETS Total current assets 20665 17714 Total non-current assets 123568 101239 Total Assets 144233 118953 LIABILITIES Total current liabilities 23548 12340 Total non-current liabilities 89650 46542 Total liabilities 113198 58882 Net assets 31035 60071 EQUITY Total equity 31035 60071 Consolidated Cash Flow Statement for the year ended 30 June 2016 Particulars $ 2016 $ 2017 Net operating cash flows from Continuing operations 10625 Net operating cash flows 10625 8965 Net investing cash flows from Continuing operations -7245 Net investing cash flows -7245 -5654 Net financing cash flows from Continuing operations 284 Net financing cash flows 284 345 Cash and cash equivalents at the end of the year 10276 9865 Recommendations Following are some of the recommendations that can be followed by the recommendations while doing the investments and making the annual reports so that the values of company assets remain at a proportionate level. Moreover, there recommendations are likely to reduce the overall expenses by a tremendous level. To focus on the Transportation: It has been observed that the modes of transportation that are currently used to transport the raw materials and mined goods are not enough efficient as they are being hauled by road transports. Hence, the company needs to initiate the Rail network and transports its materials through railways for longer distances. Security of materials while moving through pipelines: The oil that is transported through pipelines is likely to leak and spill out in the atmosphere. This can cause a number of havocs to the environment. The company is likely to face huge financial loss as well as cases of law. Hence, while moving the oil through pipelines, it is very important to adhere to the safety precautions. Conclusion After the detailed study of Prudent Concept in Accounting, it can be said that this is a very important law that needs to be implemented by every firm in order to make their respective organization grow in a better manner. The above assignment has included the different aspects of business of BHP Hamilton and the different areas that help the organization to consider its values of expenses and ignore the extra income that might help it to create some extra reserves for the firm. The importance of implementing and using prudence concept while formulating the Annual Reports has been discussed and the proposed change in the organizational framework has been evaluated. In addition to this, the possible benefits to business due to the proposed updates in the conceptual framework as well as the criticisms that are likely to arise have also been discussed. References Beardsworth, R., 2017. Towards a critical concept of the statesperson. Journal of International Political Theory, 13(1), pp.100-121. Bhp.com, (2017), BHP: About Us. (Accessed on: 16/08/2017) [Retrieved from: https://www.bhp.com/our-approach/our-company/about-us] Chamberlain, P., 2017. The Wave Narrative. In The Feminist Fourth Wave (pp. 21-44). Springer International Publishing. Coates, R., 2017. Prudence And Conservatism In Radiation Protection: A Case Study. Radiation protection dosimetry, 173(1-3), pp.100-103. Denuit, M.M. and Eeckhoudt, L., 2016. Risk aversion, prudence, and asset allocation: a review and some new developments. Theory and Decision, 80(2), pp.227-243. Kaste, S.C., Metzger, M. and Shulkin, B.L., 2017. Reply: The Need for Prudence When Using 18F-FDG PET as a Reference Standard for Lymphoma Detection. Journal of Nuclear Medicine, 58(8), pp.1355-1355. Marabel-Romo, J., Guiral, A., Crespo-Espert, J.L., Gonzalo, J.A. and Moon, D., 2017. Fair value accounting in the absence of prudence in accounting standards: an illustration with exotic derivatives. Spanish Journal of Finance and Accounting/Revista Espaola de Financiacin y Contabilidad, 46(2), pp.145-167. Marshall, A., 2016. Pareto and the missing concept of prudence. Il Pensiero Economico Italiano, 24(2), pp.61-77. Mutowo, P., Bento, A.P., Dedman, N., Gaulton, A., Hersey, A., Lomax, J. and Overington, J.P., 2016. A drug target slim: using gene ontology and gene ontology annotations to navigate protein-ligand target space in ChEMBL. Journal of biomedical semantics, 7(1), p.59. Paglietti, P., 2016. Exploring the role of accounting history following the adoption of IFRS in Europe. The case of Italy. De Computis-Revista Espaola de Historia de la Contabilidad, 6(11), pp.83-115. Steurer, E., Manatsgruber, D. and Jougo, E.P., 2016. Risk Clustering as a Finance Concept for Rural Electrification in Sub-Saharan Africa to Attract International Private Investors. Energy Procedia, 93, pp.183-190. Valentinetti, D., Rea, M.A. and Basile, C., 2016. Differences between national reporting practices and IFRS for SMEs presentation and disclosure requirements: Evidence from Italy. International Journal of Accounting and Financial Reporting, 6(2), pp.146-174. Vergara, M., 2017. Precautionary saving: A taxonomy of prudence. Economics Letters, 150, pp.18-20. Vigan, E., 2017. Not just an inferior virtue, nor self-interest: Adam Smith on prudence. Journal of Scottish Philosophy, 15(1), pp.125-143.