Essay about Promoting children and CYPs positive behaviour

1.1 Describe the policies and procedures of the setting relevant to promoting children and young people’s positive behaviour. Behaviour is the way in which we act, speak and treat other people and our environment. Children and young people whose early social and emotional development is positive are more likely to make friends, settle well into school and understand how to behave appropriately in different situations. They have strong self- esteem and a sense of self-worth, but also have a feeling of empathy for others. They understand what the boundaries are, and why they are necessary. Behaviour has a significant impact on current and later success for children and young people, in terms of their social skill development, education†¦show more content†¦Children must be encouraged to recognise that bullying, fighting, hurting and discriminatory comments are not acceptable behaviour. In my placement children are to recognise that certain actions are right and that others are wrong. Bullying takes many forms. It can be physical, verbal or emotional, but it is always a repeated behaviour that makes other people feel uncomfortable or threatened. Examples of the policy at my placement is as follows: The Kingfisher Pre-school recognises that due to the age ranges of the children in our care that there will be cases of the children presenting challenging types of behaviour. In order to ensure that inappropriate behaviour does not become the norm, particularly when it is directed towards other children in the setting, we try to promote the children’s understanding of acceptable behaviour through planned activities and routines. For the purpose of this policy and taking into account the ages of the children, bullying has been defined as follows:- Physical Hitting and kicking on a regular basis Verbal Name calling Indirect Regularly excluding another child from games and refusing to share resources with them. If we feel that a child is consistently presenting a form of inappropriate behaviour towards the other children or adults their parents or carers will be informed. We will then work together in

Essay on Ir Theory Article Review-Doyle - 1103 Words

Doyle, M. ‘Liberalism and World Politics’, American Political Science Review, 1986, vol. 80(4), pp. 1151-69 INTERNATIONAL RELATIONS THEORY Article Review 17th October 2011. Doyle, M. ‘Liberalism and World Politics’, American Political Science Review, 1986, vol. 80(4), pp. 1151-69 Michael Doyle, author of this article was one of the first IR theorists in modern era to analyze the assumptions on liberal peace focusing mainly on Kant’s idea. The John Hopkins University published this article in 1986. In this paper I will summarize the article and give analysis on key points that drive the main arguments in†¦show more content†¦In contrast to Schumpeter’s liberal pacifism, Machiavelli’s liberal imperialism encompasses that the best form of state for imperial expansion are free republics and they are not pacifistic (Doyle, 1986:1154). He goes on to say that Liberty results from the competition and necessity for compromise required by the division of powers among senate, consuls, and tribunes and also from a powerful veto (Doyle, 1986:1154). When the citizens know that their lives and properties are secure from seizure or attacks, liberty tends to encourage an increase population and property, with strength and imperial expansion being the basis of protection (Doyle, 1986:1151). Machiavelli says that expansion calls for a free republic rather than an aristocratic one. He used Rome and Sparta/ Venice as examples respectively. Imperial expansion is important in order to avoid other states with similar aims becoming a threat and also other citizens can pose to be a threat when they are not allowed to satisfy their ambition or exercise their political strengths. This is the basis of the traditional belief liberal imperialism, which Machiavelli tries to explain. The third theoretical approach is Kant’s liberal internationalism. This theory embodies both the liberal pacifism and liberal imperialism and gives a clear explanation on these two legacies and helps to give an understanding to international relations.Show MoreRelatedIsrael Palestine Conflict, an International Relations Research Paper8749 Words   |  35 Pagesbetween the two peoples, clearly laying out the issues and problems along with the need to resolve them. Finally, the paper analyses the two mainstream solutions suggested for resolution of this conflict, being the ‘Two-State’ theory and the ‘Bi-National State’ theory. IR theories of Realism and Liberalism are used to broadly analyse these two solutions’ applicability in the particular conflict. The practical difficulties in the existing political diaspora is highlighted to finally decide the viabilityRead MoreIsrael Palestine Conflict, an International Relations Research Paper8755 Words   |  36 Pagesthe two peoples, clearly laying out the issues and problems along with the need to resolve them. Finally, the paper analyses the two mainstream solutions suggested for resolution of this conflict, being the à ¢Ã¢â€š ¬Ã‹Å"Two-Stateà ¢Ã¢â€š ¬Ã¢â€ž ¢ theory and the à ¢Ã¢â€š ¬Ã‹Å"Bi-National Stateà ¢Ã¢â€š ¬Ã¢â€ž ¢ theory. IR theories of Realism and Liberalism are used to broadly analyse these two solutionsà ¢Ã¢â€š ¬Ã¢â€ž ¢ applicability in the particular conflict. The practical difficulties in the existing political diaspora is highlighted to finally decide the viabilityRead MoreMarketing Mix Revisited11165 Words   |  45 Pagesparadigm and identifies market developments, environmental changes, and trends, as well as changing academic attitudes likely to affect the future of the Mix as theoretical concept and also the favourite management tool of marketing practitioners. It reviews the criticism on the 4P s emanating from five traditional marketing areas - Consumer Marketing, Relationship Marketing, Services Marketing, Retail Marketing, Industrial Marketing and the emerging f ield of Electronic Marketing. The paper identifiesRead MoreHow Fashion Companies Promote Themselves on Facebook16206 Words   |  65 Pagesof contents Introduction.................................................................................. 4 Outline ...................................................................................................................7 Literature review........................................................................ 7 The promotional mix ................................................................................................7 Advertising..........................................Read MoreRetailing Characteristics of Fast Food Stores and Their Impact on Customer Sales and Satisfaction29639 Words   |  119 PagesGlobal Retailing Industry..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 1.2 The Far East Experience..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 1.3 The Changing Food Retailing sector in Asia.. 1.4 Recognition of a Problem†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 1.5 Objectives of the study†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ ï  ¶ Chap-2 Literature Review 2.1 Passage to India†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 2.2 Food Retailing in India.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 2.3 Useful Information regarding McDonald’s Corporation†¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 2.4 Useful Information regarding Pizzahut Inc†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 2.5 Useful Information regarding Domino’sRead MoreAccounting 1-4 Chapter100452 Words   |  402 Pageschapter 1 INTRODUCTION TO FINANCIAL STATEMENTS ââ€"  the navigator ââ€"  ââ€"  ââ€"  ââ€"  âÅ"“ Scan Study Objectives Read Feature Story Scan Preview Read Text and Answer Do it! p. 5 p. 11 p. 18 p. 20 Work Using the Decision Toolkit Review Summary of Study Objectives Work Comprehensive Do it! p. 23 Answer Self-Test Questions Complete Assignments Go to WileyPLUS for practice and tutorials Read A Look at IFRS p. 42 study objectives After studying this chapter, you should be able to: 1 Describe the primary

The Reversal Of Impairment Loss Of Goodwill - Myassignmenthelp.Com

Question: Discuss aboutThe Reversal Of Impairment Loss Of Goodwill. Answer: Impairment refers to an accounting principle which is associated with permanent reduction in the value of the assets of the company which are generally fixed assets. The testing of the impairment of assets the profits, cash flows and other benefits which are associated with the specific assets. If the book value of the assets exceeds the benefits associated with the assets than such a difference is written off and the assets value is decreases in the balance sheet (Capalbo 2013). The impairment of assets is only done when the difference between the fair value and carrying amount is deemed to be unrecoverable. The calculation of impairment of assets is covered by AASB 136 which is a standard issued on impairment of assets by the Australian Accounting Standard Board (Aasb.gov.au. 2018). Goodwill refers to the payment which the company incurs in order to get certain economic benefits in future. In some sense it also refers to the good reputation of the company among the general public. This is considered to be an intangible asset of the company and the same is also subjected to impairment principles (AbuGhazaleh, Al-Hares and Haddad 2012). The calculations of impairment of goodwill is done by allocating the goodwill to a cash generating unit which is of the lowest level. As per AASB 136 s Paragraph 1 impairment of assets states what are the techniques which business use in order to make sure that the assets are being carried out in right amounts and the value do es not exceed the amount level which are recoverable (Aasb.gov.au. 2018). This paragraph also states that in case the assets value are carried over than the amount which is recoverable, the recoverable amount which is received by selling the asset is lower than the carried over value. AASB 136 requires the company to recognize such impairment losses along with the timing of the loss and also requires proper disclosure of the above in the financial reports. In a case where carrying amount is more than the recovery amount than it is said that an impairment loss has occurred. This is higher than assets s fair value minus the selling cost and the value which is in use (Kuzmina. and Kozlovska 2012). As per the paragraph 59 of the standard, if the recoverable value of an assets is less than its carrying value then carrying value will be minimized to that value as the recoverable amount. The method of estimating and calculating may differ from organization to organization. The standard also states that the impaired loss is to be realized as soon it is recognized with exceptions that other standards apply or the asset has been revalued. The standard is also very useful in analyzing the revaluation model of AASB 116. The methods which are used in the impairments of assets are the revaluation model and the cost model. As per the cost model, when an impaired asset is recorded on the cost basis than the same should be recorded in the profit and loss in terms as soon as possible. Therefore it is clear that the same loss should be recorded in the income statement as an expense for that particular organization. As per Paragraph 60 of AASB 136, revaluation method is considered when impairment is done for assets like plant and machinery, equipment at a revalued amount than such a loss is treated similar to that of a decrease in revaluation. In case of revaluation model, if the impairment loss is taken as an expense and recorded in the profit and loss account than the reversal will be posted in the credit side of the profit and loss account which cancel out the situation and reversal will be done. For example, an assets which has a carrying amount of $70,000 and as depreciation an amount of $15,000. $25,0 00 of revaluation decrements can be seen to have been realized while previous impairment loss recording. The losses in their turn have minimized the balance of the revaluation surplus and deferred liability of tax account. The recoverable amount of the same is $ 15000 and so for reversal recording of $10,000, the loss of impairment previously, the accumulated depreciation and equipment accounts needs to be debited and has $15,000 balances each. Accounts of revaluation surplus and deferred liability of tax will also be credited and will have $14,000 and $6,000 respectively. Thus from the above example is clear that the treatment of revaluation and depreciation in the impairment treatment and reversal of impairment as well. In case of goodwill, the impairment provisions which are applicable for assets are quite different (Trottier 2013). The first thing that needs to be understood is that goodwill is prohibited from being amortised. The previous policy involved amortising goodwill over a period of year not exceeding 40 years in case of purchased goodwill. With the introduction of IFRS 3 goodwill is only now required to be tested for impairment loss on an annual basis. The policy of amortization of goodwill is not allowed anymore (Alves 2013). Any assets which is impaired as per IAS 36 which is an International Standard on Impairment of Assets, can be reverse the impairment loss of the assets which was recorded in the previous year if the factor responsible for such impairment has improved or subsided (Cpaaustralia.com.au 2018). However such reversal option is not available in case of goodwill (Biancone 2014). Earlier businesses were allowed to reverse impairment loss on goodwill which was caused due to some external factor and such factor were not expected to recur. In recent times IAS 36 has specifically declared that there will be no impairment loss reversals in case of goodwill. The reason due to which the IAS 36 prohibited the reversal of impairment loss of goodwill is if the value of goodwill is increased subsequent years than such increase will be considered as increase in internal goodwill of the company and not that of purchased goodwill (Ramanna and Watts 2012). As internal goodwill of the company is not allowed be recognized as an asset of the company, hence there is no scope of increase or decrease which can be accounted in relation to internal goodwill (Guthrie and Pang 2013). Reference Aasb.gov.au. (2018). Available at https://www.aasb.gov.au/admin/file/content105/c9/AASB136_07-04_COMPapr07_07-07.pdf [Accessed 21 Jan. 2018]. AbuGhazaleh, N.M., Al-Hares, O.M. and Haddad, A.E., 2012. The value relevance of goodwill impairments: UK evidence. Alves, S., 2013. The Association Between Goodwill Impairment and Discretionary Accruals: Portuguese Evidence.Journal of Accounting, Business Management,20(2). Biancone, P.P., 2014. IFRS: Italian Experience on Impairment Test of Goodwill.International Journal of Advances in Management Science. Capalbo, F., 2013. Impairment of Assets. Cpaaustralia.com.au. Available at: https://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/reporting/reporting-ifrsfactsheet-impairment-of-assets.pdf?la=en [Accessed 21 Jan. 2018]. Guthrie, J. and Pang, T.T., 2013. Disclosure of Goodwill Impairment under AASB 136 from 20052010.Australian Accounting Review,23(3), pp.216-231. Kuzmina, I. and Kozlovska, I., 2012. ACCOUNTING MEASUREMENT OF LONG-LIVED ASSETS: A CASE OF IMPAIRMENT PRACTICE.Journal of Business Management, (5). Ramanna, K. and Watts, R.L., 2012. Evidence on the use of unverifiable estimates in required goodwill impairment.Review of Accounting Studies,17(4), pp.749-780. Trottier, K., 2013. The effect of reversibility on a manager's decision to record asset impairments.Accounting Perspectives,12(1), pp.1-22.