The Auditor Must Have Adequate Technical Training And Proficiency To Perform Accounting Essay Essays

The Auditor Must Have Adequate Technical Training And Proficiency To Perform Accounting Essay Essays The Auditor Must Have Adequate Technical Training And Proficiency To Perform Accounting Essay Essay The Auditor Must Have Adequate Technical Training And Proficiency To Perform Accounting Essay Essay I chose Section 200 General Standards Accounting Principles, better known as Generally Accepted Auditing Standards ( GAAS ) . They were developed by the AICPA in 1947 and have undergone minor alterations since so. ( 4 ) These are sets of regulations and guidelines promulgated by the AICPA s Auditing Standards Board. ( 1 ) Its auditing criterions place necessary making and features of hearers and steer the behavior of the audit scrutiny. [ ( 2 ) p.39 ] Besides, they are used by hearers when carry oning audits on companies fundss, guaranting the truth, consistence and verifiability of hearers actions and studies. ( 3 ) The intent is to run into the aims of an audit scrutiny, which have been identified as: to obtain sensible confidence about whether the fiscal statements as a whole are free of material misstatement, whether due to fraud or mistake, thereby enabling hearers to show an sentiment on whether the fiscal statement are prepared, in all stuff respects, in conformity with an applicable fiscal coverage model ; and to describe on the fiscal statements, and communicate as required by GAAS, in conformity with the hearer s findings. [ ( 2 ) . p.39 ] II. Significance of GAAS for comptrollers Its significance for comptrollers consists of the follows: The hearer must hold equal proficient preparation and proficiency to execute the audit. The hearer must keep independency in mental attitude in all affairs related to the audit. The hearer must exert due professional attention during the public presentation of the audit and the readying of the study. ( 2 ) pag. 40 The hearer must adequately be after the work and must decently oversee any helpers. The hearer must obtain a sufficient apprehension of the entity and its environment, including its internal control, to measure the hazard of material misstatement of the fiscal statements whether due to error or fraud, and to plan the nature, timing, and extent of farther audit processs. The hearer must obtain sufficient appropriate audit grounds by executing audit processs to afford a sensible footing for an sentiment sing the fiscal statements under audit. ( 6 ) The hearers must carry on a GAAS audit to find whether the company s fiscal statement are prepared harmonizing to GAAP. ( 2 ) P 39 III. Situations in an accounting pattern that would do the contents of GAAS peculiarly relevant The CPAs employ GAAS in fixing for and executing audits of a client s fiscal statements. The guidelines include mentions to the hearer s makings ( general criterions ) , audit field work ( statements of field work ) , and describing the audit consequences ( criterions of coverage ) . The wide criterions are backed by elaborate interpretive literature. An hearer unable to show an sentiment on the fiscal statements must give grounds. A CPA who does non carry on an scrutiny in conformity with GAAS can be held in misdemeanor of the AICPA s Code of Professional Ethics and face legal action by affected parties. ( 7 ) The GAAS serves as a fiscal tool whereby the person, company or authorities bureaus gather and make accurate studies for fixing revenue enhancement signifiers, using for concern loans, adhering insurance, describing to the board of managers or the general populace. On the single degree, this procedure is simplified unless the individual has a considerable sum of varied assets. For concern proprietors holding semi-annual digest or reviewed statements enables them to turn out to Bankss and insurance companies that they are financially feasible. Government bureaus are required by jurisprudence to utilize this criterion scrutinizing pattern to demo the public how revenue enhancement dollars are being utilized. ( 7 ) When holding fiscal statements compiled for a reviewed statement for the intents of using for a loan, adhering insurance or other insurance, it is recommended that a company usage an outside CPA because an internal comptroller may miss the objectiveness and independency required to follow with GAAS. GAAS serves as a agency by which we can be protected from fraud by advancing truth in fiscal statements. These guidelines when adhered to give concerns, Bankss, authorities bureaus and persons the ability to do sound determinations. IV. List of five beginnings that I intend to consul in researching 1. AICPA web site 2. Duska, Ronald F. , A ; Duska, Brenda Shay ( 2003 ) . Accounting Ethical motives. Wiley-Blackwell 3. Timothy J. Louwers. 4 erectile dysfunction. Auditing A ; Assurance Services 4. NEC library, 5. Accounting text editions 6. Online beginnings such as ( 1 ) hypertext transfer protocol: //www.answers.com/topic/generally-accepted-auditing-standards ( 2 ) Timothy J. Louwers. 4 erectile dysfunction. Auditing A ; Assurance Services ( 3 ) hypertext transfer protocol: //www.answers.com/topic/generally-accepted-auditing-standards # ixzz1DCl4Ps00 ( 4 ) hypertext transfer protocol: //en.wikipedia.org/wiki/Generally_Accepted_Auditing_Standards gt ; Library gt ; Business A ; Finance gt ; Accounting Dictionary ( 5 ) hypertext transfer protocol: //www.ehow.com/about_4759920_what-generally-accepted-auditing-standards.html # ixzz1DDS4WlLw ( 6 ) hypertext transfer protocol: //en.wikipedia.org/wiki/Generally_Accepted_Auditing_Standards ( 7 ) hypertext transfer protocol: //www.answers.com/topic/generally-accepted-auditing-standards ( 8 ) hypertext transfer protocol: //www.ehow.com/about_4759920_what-generally-accepted-auditing-standards.html

How to Get Learning Accommodations at School

How to Get Learning Accommodations at School Some students struggle in school and need more support than is typically found in the traditional classroom, but that extra support isnt always easy to come by. For college students, typically the institution will require that the student provide documentation and request accommodations in a timely manner, and most will have the resources available to meet the students needs. However, the same isnt always true at secondary schools or middle/elementary schools. For schools who dont have robust academic support programs, students may be  forced into special education classrooms or they may be required to stumble along without accommodations in the traditional classroom.   However, there are options for students struggling in school, and one of those options is a private school. Unlike public schools, parochial and private schools do not have to grant students with learning disabilities accommodations. This ruling falls under section 504 of the Rehabilitation Act  and is a direct result of the fact that private schools dont receive public funding. These private schools also have a pass when it comes to the need to follow the regulations of the Individuals with Disabilities Act (IDEA), which states that public schools must grant students with disabilities a free appropriate public education. In addition, unlike public schools, private schools do not offer students with disabilities IEPs, or Individual Educational Plans. Private Schools: Varying Resources and Accommodations Because they do not have to adhere to these federal laws governing the education of students with disabilities, private schools vary in the support they grant to students with learning and other disabilities. While years ago, private schools often said that they did not accept students with learning issues, today, most schools accept students who have diagnosed learning issues, such as dyslexia and ADHD, and other issues such as autistic spectrum disorder,  recognizing that these issues are actually common, even among very bright students. There are even a number of private schools who cater to the needs of students with learning differences. Some private schools for learning differences were founded specifically for students whose learning challenges  dont allow them to enter the mainstream classroom. The goal is often to support students and teach them to understand their issues and develop coping mechanisms that allow them to enter the mainstream classroom, but some students remain in these specialized schools for their entire high school careers.   Dedicated Learning Specialists In addition, many private schools have psychologists and learning specialists on staff who can help students with learning issues organize their work and refine their study skills.  As such, a number of mainstream private schools even offer academic support program, ranging from basic tutoring to more comprehensive academic support curriculums that provide students with a personal educational expert to help them better learn how they learn and understand the challenges they have. While tutoring is common, some schools go beyond that and offer organizational structure, time management skill development, study tips, and even provide advice on working with teachers, classmates and handling workloads.   Private schools also may be able to grant accommodations to help students in school, including the following: extra time on testsuse of a computer or tablet for writing in-class essays and assignmentshelp from a learning specialist to learn how to prepare for tests, study, organize study materialsuse of a private room for testing or work If youre thinking of private school and either know or suspect that your child may need extra assistances, consider these steps you might pursue to determine if the school can meet your childs needs: Get Started with Professional Evaluations If you havent already, make sure to have your child evaluated by a licensed professional. You may be able to have the evaluation conducted by the local school board, or you may ask your private school for the names of private evaluators. The evaluation should document the nature of your childs disabilities and the required or suggested accommodations. Remember, that while private schools arent required to grant accommodations, many offer basic, reasonable accommodations, such as extended time on tests, for students with documented learning issues. Meet with Professionals at the School before you apply Yes, even if youre just applying to the school, you can request meetings with the academic specialists at the school. Assuming you have the testing results available, you may set up appointments. You would likely coordinate these meetings through the admission office, and they can often be combined with a school visit or sometimes even an Open House, if you provide advance notice. This allows both you and the school to assess whether or not your childs needs can be properly met by the school. Meet with Professionals at the School after youre accepted Once youre accepted, you should schedule a time to meet with your childs teachers and learning specialist or psychologist to begin developing a plan for success. You can discuss the results of the evaluation, the proper accommodations for your child and what this means in terms of your childs schedule. Here are more strategies about how to advocate for your child with learning issues. Article edited by Stacy Jagodowski.

Public experience of game play cultivate a game culture in the late Essay

Public experience of game play cultivate a game culture in the late 20th century and location help determine game design and in regards to coin-op games - Essay Example t, in the late 1990s technological innovations paved way towards the inception of home gaming units with improved graphics and better simulation environments. Also, coin-op games offered a rich experience to the public as they were an expansive source of amusement during the time and thus, they produced a game culture where arcades became the points where rivalries existed and social meet-ups took place to an increasing rate (Wolf 12). Yet, with the gaming consoles culture replacing the coin-op games, game centers were now replaced and quality of game was central to how well the experience of gaming would be for the public. Therefore, an evolutionary context of gaming design in the late 20th century reveals that as technological innovations matured, quality of circuits, graphics and reality factor of the games replaces the arcades experience where amusement lied in the location perspectives of game designs. For this reason, the paper would discuss the game culture of various eras of the late 20th century to reveal how the industry not only expanded but also transformed over time. When the arcade amusement culture was first introduced, the coin-op games which the game design contained were quite simplistic in character. In addition, the graphics were also quite plain and simulation was also not as advanced. For instance, Atari introduced its first ever game design for ball and paddle games which simply had a vertical line with a small ball which moved horizontally. Yet, the games were fun and challenging for the public as the amusement was offered in locations solely dedicated to that purpose. Since people only managed to spend as much time on playing these coin-op games as the time on the town halls, theatres or game centers allowed, the thrill of the games lied in the experience. Though Atari was the largest contributor to coin-op games, yet various native as well as foreign companies were competing to grab attention of the public (Wolf 15). In this context,

Learning in the Learning Organisation Essay Example | Topics and Well Written Essays - 2500 words

Learning in the Learning Organisation - Essay Example Generally speaking, learning organization is an organization which gives an opportunity to its employees to learn such skills that help them develop professionally. Organizations do help their employees to learn more as it adds value to the organization’s human resource and help the company to sustain its competitive advantage in the market. To be a learning organization is also important because of the change that now takes place very quickly in the market and it is incumbent for the organizations to keep track of these changes (Senge, 1994). Learning organizations Though many researches have been conducted on the area of learning organizations and to define the concept, but no definite definition has yet been provided. Some of the definitions given by some researchers are as under: According to Senge (1990), organizations which provide its employees an opportunity to develop their professional skills in order to achieve job targets more effectively are called learning organi zations. Moreover, such organization also allows its employees to think more creatively and innovative ideas are welcomed. Idea of a learning organization could not be instituted in an organization with out support of top management because it is always upper level management who decides the organizational mission and commands it to the whole organization. ... It’s important for any business to change itself according to the market needs and state its procedures parallel with the changing environment. Employees in learning organizations enhance their skills and abilities to keep pace with the changing needs of the business. Such organizations not only encourage learning at individual level but of organization as a whole. Moreover, results achieved from such learning is implemented to improve the organizational working and get better business results. For an organization it is also important to have such systems and procedures that help make it learning organization and keep it updated with the changes in external environment. An organization must adopt a learning approach towards its procedures and employees must get acquainted with the systems that are implemented to cope with the change. It is also important that such an environment is created in the organization which is flexible and allows employees to participate. Such a flexib le environment would help the workers to share their experiences and learning with each other. Moreover, employees must get self-development opportunities in order to enhance their professional skills at independent level and collaboratively participate in the progress of the organization (Smith, 1999). Pre-requisites of a learning organization For an organization to become a learning organization, there are some requirements that must be met. Senge (1990) has explained five major requirements which an organization must meet in order to be a learning organization. These pre-requisites are as under: 1. Shared Visions: It is important for an organization to have a shared vision because it gives a purpose for existence to an organization.

Under Pricing of Initial Public Offerings

Under Pricing of Initial Public Offerings Investopedia.com defines initial public offering as the first sale of stock by a private company to the public. IPOs are often issued by smaller, younger companies seeking the capital to expand, but can also be done by large privately owned companies looking to become publicly traded. In an IPO, the issuer obtains the assistance of an underwriting firm, which helps it determine what type of security to issue (common or preferred), the best offering price and the time to bring it to market.  [1]   IPO INITIATION AND THE PHASES OF IPO TRANSFORMATION: Any IPO goes through the following stages of transformation: The pre-IPO transformation phase can be considered to be a restructuring phase where a company starts the groundwork toward becoming a publicly-traded company. Furthermore, companies should re-examine their organizational processes and policies and make necessary changes to enhance the companys corporate governance and transparency. Most importantly, the company needs to develop an effective growth and business strategy that can persuade potential investors the company is profitable and can become even more profitable. On average, this phase usually takes around two years to complete. The IPO transaction phase usually takes place right before the shares are sold and involves achieving goals that would enhance the optimal initial valuation of the firm. The key issue with this step is to maximize investor confidence and credibility to ensure that the issue will be successful. The intent of these actions is to prove to potential investors that the company is willing to spend a little extra in order to have the IPO handled promptly and correctly. The post-IPO transaction phase involves the execution of the promises and business strategies the company committed to in the preceding stages. The companies should not strive to meet expectations, but rather, beat their expectations  [2]   The marketing process of going public is marked by what is called road show.  road shows involving Issuers and key managers of the company to potential investors via presentations in major cities and face to face with the target investors (Ritter, 1998).  These presentations focus on business operations, products and services, and management.  The visit aims to assess the expected demand for the shares of the company and serves as a key input in the final determination of the initial price of the shares At the end of the road shows, and just prior to the actual first day of trading (usually days before opening day), directors and underwriters will determine the initial offering price.  This is quite important because once the price is determined there is no scope of increasing it even if there is high demand for it. This is how stocks become underpriced. By the close of the first trading day a huge difference can be seen between the actual price and listed price. The concept of under-pricing is dealt with more detail in the following section. THE CONCEPT OF UNDERPRICING Under-pricing is the difference between the initial offered price of the stock and the price at the closing of the first day of trading (Ibbotson, 1975, Ibbotson, Sindelar and Ritter, 1988 Ritter, 1998). This undervaluation is not unusual for companies to commit.   To illustrate, suppose the initial price of a firm issuing 1 million share is $100/share. This would result in a capital of $100 million for the company when all the shares are sold. Now suppose towards the closing of the day, the share is traded at $150. This would mean that the share was underpriced by 50%. This results in an available profit of $50 million for the initial investors. This phenomenon is seen universally across developed and developing countries. This trend of under-pricing can be seen as going against the concept of market efficiency and may cause distress to firms trying to collect capital for expansion. In this regard much research has been done and much literature has also been written. The theory of efficient markets suggests that the price of newly issued shares will quickly adapt to all relevant available information in the market (Fama, 1970) reflect.  However the constant undervaluation has raised questions about what happens when companies go public.  The decision to go public is one of the largest in corporate finance.  Even developed economies like the US, a number of large companies are not public. This shows that going public is not mandatory for a company but it is a choice. However there is a clear disparity between companies choosing to use the stock market and the companies that do not.  A company basically goes public to either diversify their portfolios or to raise capital to invest in future projects. Some other reasons why a company might opt for going public include overcoming debt, change of controls and to enhance opportunity. WHY ARE IPOs UNDERPRICED A LITERATURE REVIEW There are direct and indirect which are borne by the company when an IPO is issued. The indirect cost is the cost associated with information provision to the stock market and the direct costs are the numerous costs which are associated with fees and charges such as the underwriting fees, legal fees and auditing fees etc. However the most important among these and probably which affects the stock price once it is issued is the dilution associated once the shares start to change hands in the public. Often IPOs are found to be underpriced due to this dilution costs. Moreover the IPOs are often subject to the practice of book building. Book building refers to the process of generating, capturing, and recording investor demand for shares during an IPO (or other securities during their issuance process) in order to support efficient price discovery.  [3]  In the event of an issue going public, the issuer always fixes a price band and allows the investor to quote a price within this price band. The upper limit of this price band is the maximum possible price to be paid for the IPO and hence there is a chance that the issue becomes underpriced in case there is excessive demand for the stock. In this the valuation of the stock often reaches an estimate before the stock transacts in the market. As such there is a chance that the stocks get oversubscribed. A peculiar trend can be seen in case of IPOs. The returns are quite high in the initial period. But over a short period of time this return is normalized or completely minimized and the stock star ts to trade at a value close to its actual issue price. Therefore it may be wrong to assume that the stock is actually underpriced at the time of issue. Several factors can affect its high return which can include a bullish market also. Rock (1986) and Baron (1982) explained this under-pricing through their models. Baron assumed that investment bankers /underwriters possess more information on the demand of the security than the issuer. The issuer has to compensate the underwriter for this superior information set. Rock assumed that there are two groups of investors in the IPO market which are categorized as the informed investor and the uninformed investors. Systematic under-pricing is needed so that the uninformed buyers can earn a normal expected return The price formation process for IPOs may be susceptible to the existence of significant conditional price trends in the short-run aftermarket for several reasons: First the market takes time to adjust to the amount of analysis done on the announced issues and this time can extend over several months. There is a great deal of skepticism around the IPOs because of the scarcity of public information available at the time of initial offering. Thus their true value seems highly uncertain to the public. The initial return of the stock is actually the first reaction of the people and goes on to show how the people assess the stock against the initial offering. Second, the first market price may fail to reflect fully all available information because of the potentially fragmented market for IPOs. The issue size of IPOs is typically small and the underwriters, often facing excess demand, ration new issues to their regular clients, who constitute a small subset of potential investors. Initial trading in the aftermarket serves to disseminate information about the value of IPOs to other investors. While initial upward price movement of underpriced IPOs spreads favorable information, the available supply of shares is restricted because underwriters typically discourage initial subscribers from selling their allotments in the aftermarket. Investors who were unable to obtain their full subscriptions at the offering may seek to buy shares in the aftermarket, resulting in a sequence of daily positive returns. In the case of an overpriced issue, the first market price fails to reflect the available information because of price stabilization by the un derwriting syndicate. The under-pricing can be explained with the help of many hypotheses. These are discussed below: The Risk-Averse-Underwriter hypothesis: In order to mitigate the risks and costs of underwriting the underwriters usually knowingly undervalue the stocks. However the investment bankers readily do their homework and they have a fair idea of the actual value of the stock. Therefore this hypothesis only seems meaningful when there is a scope of book building and not when there is a case of fixed price offerings. Since both book building issues and seasoned equity offerings were historically underpriced, one cannot say that the main motive of under-pricing were the investment bankers desire to averse risk. The Monopsony-Power Hypothesis (Ritter, 1984): The investment banker enjoys monopsony power while analyzing common stocks of small firms. They then ration these to the most influential customers who have maintained good relations in the past. Further reasoning by different analyst suggested that this under pricing can also be targeted at earning excess income in the form of commission and fees. (Ritter, 1984) suggested that the gross under pricing might be result of the monopsony power of the investment bankers in underwriting common stocks of small speculative firms. According to Ritter, the investment bankers intentionally under price the securities and ration them to their large customers who regularly buy a variety of investment services from them. The Speculative-Bubble hypothesis: This hypothesis says that one of the reasons for stock price to boom is due to those investors who could not grab a share during the IPO (because of oversubscribing) and those who speculate that the prices of these stocks will rise in the future. This was typical during the IT boom period. The point to wonder is what determines the true value of the stock. The true valuation and the quality of the IPO can be analyzed by the following: Retained Equity Since firms can determine how much equity they will give out at the time of initial public offering. Since this figure can be obtained in advance therefore it serves as the most relevant and the most researched. Since the pre-IPO ownership of firm is determined and very unlikely to change, this becomes an extremely difficult signal to imitate. It must be noted that any change in such information prior to the IPO can dampen the enthusiasm of the investors and might have significant impact on the value of the stock. Underwriter prestige The market value can be significantly changed due to the prestige attached with the underwriter. Those investment bankers who have a good reputation in the market will signal less uncertainty about the performance and offer value of the IPO. The valuations done by these investment bankers will be considered with less speculation But even in the face of a prestigious investment banker doing the valuation, there is significant chance of under-pricing. These underwriters play with two key constituents in the IPO process. The underwriters representing the firm forms the first and the client base for whom the securities are marketed. The first constituent is the firm whose securities the underwriters represent. The second is the client base to whom the underwriters market the IPO securities. Auditor Reputation The price of the IPO can also be influenced by the auditor reputation. The auditors who are deemed as high quality will be judged with very less speculation and the investors will fairly accept the value of IPO set forth. If the auditor fails to reveal potential negative firm information, then the reputation of these high quality auditors may suffer. In some cases shareholders can also file a lawsuit. Number of Risk Factors The prospectus revealed by the issuer also details the risk factors pertaining to the company. The purpose for this is to let the investors assess the fair value of the IPO and the possible opportunity that might exist in investing in this IPO. Firms with more risk factors can be associated with higher uncertainty. Firms with greater numbers of risk factors are associated with higher uncertainty. Firm Size Larger firm size often has greater resources and more opportunity to survive in extreme situations. Thus the firm size also motivates the price of the IPO. Several studies found that there is a negative correlation between underpricing and firm size. This is consistent with the relation between large firm size and more stability. Thus potential investors trust the IPO price to be close to its fair value when large firms are at stake. Moreover the larger firms also are associated with more prestigious underwriters. Firm Age The more the age of the firm will act as a protection from the risk and this is used in valuing the price of the IPO. This is because the younger firms have less number of published financial data and hence the valuations done for these firms are often subject to uncertainty. Moreover these firms are also not analyzed by financial analyst. Firm age and performance are often related. Offer Price One of the responsibilities of the lead investment bank is to assess the pre market demand for its clients prospective IPO in an effort to set a reasonable price. Thus this initial price might also instigate some amount of under-pricing. Also it has to be known that a very modest price will signal less demand and less value or maybe both. The initial price of an IPO offering may also have value as an indicator of underpricing. In the early stages of an IPO, the lead investment bank is responsible for assessing the premarket demand for its clients prospective IPO in an effort to set the offer price. Presumably, a very modest offer price will signal little demand, little value, or both

Child Devlopment Essay

Cognitive Development consists of imagination, sequencing, problem solving and memory, all these are featured in the boy I observed, Aaron King who was the little boy I chose to observe. He is a four year-old preschooler at the above named learning center. I started observing Aaron at the beginning of their circle time. During the circle time, Aaron amongst other fourteen kids in his classroom, sang the popular American Song: â€Å"IF YOU ARE HAPPY AND YOU KNOW IT, CLAP YOUR HANDS†¦. † While singing this song, the children’s voices were up and loud which indicated that they enjoyed singing songs. Aaron’s participation was great, he was so excited about the choruses, clapping & stomping of his feet. All the children in turn repeated and imitated all the actions of the teacher; as she needed the audience and focus of the kids for easy understanding of the wordings including choruses of the song. Aaron standing close to two other kids, a boy and a girl sang the song with seriousness while clapping their hands & stomping their feet at the same time. The teacher taught the Safety signs briefly. The children’s literacy is very high while learning safety signs as they were very interested in the emphasis laid in the safety signs. In order to ensure that the children understood what they were taught, the teacher asked Aaron what a particular sign stood for which he answered correctly. For example, stop sign is signified by a red color while â€Å"no bicycle† sign is signified by a cross on a bicycle, so on and so forth. The teacher taught the kids about â€Å"Me† book which described the parts of the body, however, she asked Aaron to touch his hands, elbows & cheek which he did correctly. After singing the clapping song and some other songs, the teacher changed the activity to coloring books. Meanwhile, Aaron moved from one place to another. He jumped and hopped around the classroom showing excitement. At a time, the teacher had to sit him down â€Å"Aaron sit down and do your coloring†¦ † He sat down to color while another boy watched him doing the coloring. Bryan & Joy who sat together sharing the same table with Aaron were also coloring; they also talked to one another in friendly manner while looking at each other’s work. Aaron was as excited as he was coloring his book. He finished his coloring using nice colors to color different animals indicating that he had a good taste. He also made a ship with legos, I asked him why he made a ship, and he told me that he would like to be an architect. Aaron amongst others was able to write their names and figure out pictures on the paper. For example, the letter Bb for ball and drew a line to join the letter to the picture of ball. He was able to do that for all the alphabetic letters to compliment individual pictures on the paper. Soon, Aaron stood up to go to the library; as he got to the place where the inscription of â€Å"Quiet Zone† was, another boy ran towards him and pushed him together with the book that he just picked – â€Å"Alphabet adventure†. He staggered, but he immediately got control of himself while he looked so surprised that he was pushed without doing anything. He reported the matter to the teacher â€Å"Ms. Patty, Josiah push(ed) me†¦ † then the teacher told Josiah to say sorry to Aaron which he did, then they both hugged one another. Thereafter, he went to sit down quietly in the library corner to read his book. He opened up the book so fast as if he knew where to read, then he stirred at a page that really caught his attention and started reading quietly. In summary, Cognitive Development is a very important outcome of learning for preschoolers as they always have their brain developed through creative arts. This consists of imagination, sequencing, problem solving and memory; all these are featured in the boy I observed. Acting drama is acting another character by putting on the costumes – for example, acting as a professional doctor or a lawyer or a nurse can be an eye opener to the preschoolers on what profession they may aspire to be in the near future; Aaron wants to be an architect, he says he likes to put up beautiful buildings. A good imaginative skill is very important for preschoolers to become smart; similarly, sequencing – doing things in an orderly manner is also a good learning skill. Ultimately, Aaron Kingsland has all these qualities. Child Development 201 A Preschool Language & Literacy Development Observation Child’s Name: Aaron Kingsland (An imaginary name) Date: October 7th, 2011 Time: 9:00am – 11:30am. Observer’s Name: —————————————- Location:Early Creativity Learning Center Classroom LANGUAGE & LITERACY DEVELOPMENT OBSERVATION OF A PRESCHOOLER – 4 YEARS OLD. My observation of language and literacy in a preschool classroom for children of four and five years old was interesting. Aaron Kingsland (four years old) was the preschooler at the above named learning center whom I chose to observe. I started observing Aaron at the beginning of their circle time. The kids in the classroom were seventeen in number – eight girls and nine boys. I observed Aaron in particular in the class for two and half hours from the beginning of the circle time till the end. The primary language used by the teacher was English; Aaron also speaks same language as well as the whole class. Language is said to be a means of communicating ideas, & feelings. There are four basic developmentally appropriate practices and clear language outcomes in the preschool classroom I observed. They are Literacy Development, Intellectual, Physical, Social and Emotional Developments. Literacy is a very important developmental appropriate practice. The four basic skills which young children need are Speaking, Listening, Writing and Reading. These were ultimately displayed by Aaron in the circle time activities performed that morning. During the circle time, Aaron amongst other seventeen kids in his classroom, started to sing the popular American Song: â€Å"IF YOU ARE HAPPY AND YOU KNOW IT, CLAP YOUR HANDS†¦. † If you are happy and you know it, clap your hands†¦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‚¬ ¦ } Thrice. If you are happy and you know it, then your face will surely show it †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. } If you are happy and you know it, clap your hands†¦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‚¬ ¦ } If you are happy and you know it, stamp your feet †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦} Thrice. If you are happy and you know it, nod your head †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ } Thrice. If you are happy and you know it, do all three †¦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‚¬ ¦. } Thrice. While singing this song, the children’s voices were up and loud which indicated that they enjoyed singing songs. Aaron’s participation was great, he was so excited about the choruses, clapping & stomping of his feet. All the children in turn repeated and imitated all the actions of the teacher; as she needed the audience and focus of the kids for easy understanding of the wordings including choruses of the song. Aaron standing close to two other kids, a boy and a girl sang the song with seriousness while clapping their hands & stomping their feet at the same time. The teacher taught the Safety signs briefly. The children’s literacy is very high while learning safety signs as they were very interested in the emphasis laid in the safety signs. In order to ensure that the children understood what they were taught, the teacher asked Aaron what a particular sign stood for which he answered correctly. For example, stop sign is signified by a red color while â€Å"no bicycle† sign is signified by a cross on a bicycle, so on. After singing, the teacher changed the activity to coloring books. Meanwhile, Aaron moved from one place to another. He jumped and hopped around the classroom showing excitement. At a time, the teacher had to sit him down â€Å"Aaron sit down and do your coloring†¦ † He sat down to color while another boy watched him doing the coloring. All the Children talked and cooperated with one another in friendly manner. Bryan & Joy who sat together sharing the same table with Aaron were also coloring; they also talked to one another in friendly manner while looking at each other’s work. Aaron was as excited as he was coloring his book. He finished his coloring using nice colors to color different animals indicating that he had a good taste. Soon, Aaron went to the library and sat close to the place where the inscription of â€Å"Quiet Zone† was hanging. He picked a book – â€Å"Alphabet adventure†. He went to report a boy who pushed him on his way to the library to his teacher, he said†¦ â€Å"Ms. Patty, Josiah push(ed) me†¦ † The teacher took an appropriate action by telling Josiah to say sorry to Aaron and he did, then they both hugged one another. Thereafter, he went to sit down quietly in the library corner to read his book. He opened up the book so fast as if he knew where to read, then he stirred at a page that really caught his attention and started reading quietly and studiously. In summary, Language and Literacy development is the use of words to communicate ideas, listen and comprehend others’ ideas. Reading, talking and expressing what they do and following directions go a long way for preschoolers Through reading, Aaron amongst other peers has book knowledge, comprehension and appreciation of what he read. More importantly, literacy goes a long way in our society and even in the world.

What is Community Corrections Essay example - 1105 Words

Introduction Essentially, community corrections ascribe to the sanctions that are usually imposed on both adults and juveniles convicted by the court of law to reduce frequencies of recidivism. Unlike other forms of sentencing, community corrections can be implemented in a community setting or any other residential setting, apart from the jails (Gendreau Goggin, 1996). Within the past few decades, researchers have been struggling to advance community corrections through the use of effective intervention principles. In fact, these community corrections triggered the â€Å"what works† movement, a movement formalized in 1990. There are four general principles of effective intervention which the movement is currently based on: the risk†¦show more content†¦For instance, individuals with relatively higher likelihood of recidivism should be accorded the greatest treatment dosages and highly intensive intervention programs so as to minimize reoffending. Additionally, membe rs of the society who’re believed to be somewhat susceptible to becoming victims of criminal behavior should be apportioned limited community resources. Lovins et.al (2007) assert that providing low-risk lawbreakers with high intensity correctional programs can result in greater probability of re-offending. While it’s quite evident that the risk principle can be utilized to minimize incidences of recidivism, it works best in community intervention that involve high risk offenders. However, this principle is relatively ineffective when applied on a mixed group; a group of both high risk and low risk delinquents in one correctional facility. The efficiency of this principle is also based on the fact that dosage or intensity of the intervention depends on the offense or rather the risk involved, such as sexual, violence, and domestic misdemeanors. 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