Every Child Matters Strengths and Weaknesses

Every Child Matters Strengths and Weaknesses In todays rapidly changing society there is one factor that remains constant; childrens individual needs. These needs vary greatly from child to child, with some children needing lots of support to achieve a little. The Salamanca Statement (1994) believes that every child has unique characteristics, interest, abilities and learning needs. It carries on to state that every child has a fundamental right to education and the education systems should be designed, and programmes implemented, to take into account of the wide diversity of these characteristics and needs. It was the Warnock Report (1978) that first placed emphasis on a greater integration of pupils with special educational needs into mainstream schools, and has had a wide ranging influence on policy and practice that has followed in subsequent years. The SEN Code of Practice (2001) supports the Warnock Reports (1978) inclusion in to mainstream schools by providing guidance on policies and procedures aimed at enabling pupils with special educational needs to reach their full potential, to be included fully in their school communities and make a successful transition to adulthood. One of the most important frameworks that schools are bound to in supporting childrens individual needs is the Every Child Matters (2003) framework. The Every Child Matters green paper was published in 2003 as a response to the report by Lord Laming into the death of Victoria Climbie through being mistreated and abused. The paper proposed a range of measures to reform and improve childrens care. This framework resulted in the Childrens Act (2004) and provides the legislative spine for Every Child Matters. The aim of Every Child Matters was to create a joined-up system of health, family support, childcare and education services so that all children get the best start possible. Even though it arose from a child protection issue it is essentially for all children and is based around a few fundamental principles. Firstly, society should pursue five goals for all children: Being happy Staying safe Enjoying and achieving Making a positive contribution Economic well-being Secondly, services for children and their families need to be organised around the childs needs. Thirdly, ECM aims to create an effective working practice between different practitioners. These fundamental principles relate very closely to the SEN Code of Practice (2001). The Code sets out guidance on policies and procedures aimed at enabling pupils with special educational needs (SEN) to reach their full potential, to be included fully in their school communities and make a successful transition to adulthood (SEN Code of Practice 2001). It would appear that the SEN Code of Practice (2001) and Every Child Matters framework support the work that each does. The arrival of the Every Child Matters framework signalled a change in the context that the SEN Code of Practice (2001) functioned. The focus is now on making sure that all children are supported, well taught and make progress, and this applies to children with special educational needs. Children with special educational needs and their families often need support from a range of different services if they are to overcome barriers to learning and participation. The creation of Sure Start Childrens Centres and Extended Schools through the Every Child Matters framework will extend the range of services to children and families and bring them together in single locations, enabling children and young people with SEN and disabilities and their families to have better access to the support they need, when they need it and where they need it. This is a prime example of the Every Chid Matters framework providing support to the SEN Code of practice. For the SEN Code of Practice (2001) to be fully functioning and effective, it needs the Every Child Matters framework also to be fully functioning and effective. Both work together towards the same goals, for children to achieve their full potential despite any hurdles that may be in their way whether social, physical or emotional. An umbrella of support is provided, for the children and their families to strive towards the goal of providing a better future. Q.21 b Introduction Children today are faced with many challenges outside of school that affect their ability to come into school and learn effectively. Recent years have seen schools providing support to children other than as an educator. The Every Child Matters agenda is there in schools to support every child whatever their background and ability. There are a group of children however, who have additional struggles that affects their ability to learn; and these children are provided with extra support from the SEN Code of Practice (2001). These children will have been identified as having special educational needs (SEN), and will have been placed on the schools SEN register with their parents permission. From this, differing levels of support will be given depending on the childs code of practice stage. The support provided will enable them to access the curriculum within school. The aim of this child study is to consider the learning needs of a child and to assess how these needs are met in their school. To carry out this task effectively there were a number of factors that needed considering. Firstly, the child chosen for the study and their school will be introduced. For the purpose of this study, the child will be known throughout as Child A, and their school as School A. Numerous observations were carried out of Child A within different contexts of the curriculum (see Appendix One). Then, the study will look at learning theories and styles. This is to help build up a picture of how children learn in general. From this, and coupled with the observations of Child A, their preferred learning style will be identified. To link into this, the teaching styles within School A will be highlighted and the impact of this on Child As capacity to learn will be discussed. Finally, conclusions will be made on the impact of the Every Child Matters framework on School A and how this has affected Child A. Q.21 b Child A and their School The School Child As school is a much larger than average school due to the amalgamation of the infant and junior school in 2004. Most pupils come from a socio-economically mixed catchment area on the edge of the central town area. While most pupils are White British, over a third come from minority ethnic backgrounds. This proportion is increasing year-upon-year with most of these pupils also having English as an additional language. The proportion of pupils within school having learning difficulties and/or disabilities is below average. There is provision for children in the Early Years Foundation Stage; this is provided through the Nursery and in three Reception classes. Child A Child A is a Y5 pupil whose birthday is in the summer term. The child comes from a stable and affluent background where both parents live together, and is the eldest of three children (a brother in Y3 and a sister aged 8 months). During Y3 of Primary School, Child A was highlighted as being a cause for concern and was eventually placed on the schools SEN register in February 2010 while in Y4. Child A has also been placed on the Gifted and Talented Register for creativity. This is due to their Y4 teacher assessment of Child As unusually detailed pictures and Design Technology skills. Child A also excels in gymnastics. In April 2010, Child A was assessed for the first time by the local authorities Learning and Language Team; Reading: 1 year and 1 month below that expected of a child of their chronological age. Spelling: 3+years below their chronological age. Writing: right-handed using a reasonably neat print style with good spacing between words. The initial summary stated that Child A appeared to have some indications of specific learning difficulties in literacy (Dyslexia), Dyslexia can not be diagnosed as a one off event; rather it will follow on from a cumulative assessment over time (taken from Child A SEN file, see Appendix Two). For the purpose of this study and from advice from School As SENCo, it will be assumed that Child A will receive support for that of a dyslexic child, with programmes tailored towards Child As strengths and weaknesses. The Local Education Authority states in its dyslexia policy that difficulties with dyslexia occur on a continuum, from mild to severe, and estimates suggest that between 4 and 15% of all pupils are affected. Q.21 a The Theories Showing How Children Learn Before the learning needs of Child A can be identified, the ways in which a child learns must be analysed. There are two main theories of learning that this study will focus on; behaviourist and cognitive. The Behaviourist Theory This theory suggests that learning is gained by associating a stimulus with a response, as with Pavlos dogs www.nobelprize.org (Accessed 6th October 2010). Skinner suggested that reward and reinforcement of a response increases the frequency of response; this is known as operant conditioning, and assumes all behaviour (e.g. learning) can be controlled in this manner. These are the principles of conditioning that form the basis of the behaviourist approach to learning. These assumptions of the behaviourist approach can be seen and are easily applied in Child As classroom. For example, the Teacher would use positive and negative reinforcement to strengthen the behaviour that conforms to classroom expectations. Positive reinforcement is also used to increase motivation; for example reinforcing good performance with praise may improve confidence and thus motivation within the next task which is essential for Child A who suffers from low self esteem. However, the validity of the behaviourist approach must also be questioned. It assumes that all behaviour (e.g. learning) is under the control of reward and reinforcement, ignoring genetic inheritance. The Cognitive Theory Pollard (2010) states that this theory suggests people learn through an interaction between thinking and experience, and through the sequential development of more complex cognitive structures. Piaget developed the notion of cognitive stages to describe the childs cognitive structure at different stages. These stages are the sensory-motor (birth to 2 years), pre-operational (2-7 years), concrete operations (7 12 years) and formal operations (12 years upwards). Piaget also devised the term schemas, a unit of knowledge, each relating an object/experience in the world; For example, a child my have a schema relating to eating a meal at a restaurant, this schema will have a stored pattern of behaviour (looking at the menu, eating the meal). Vygotsky disputes Piagets cognitive stages, implying that social interaction plays a more important role, instead of trying to fit a child into a box based on their age. Vygotskys theory places more emphasis on social contributions to the process of development. His theory views interaction with peers as an effective way of developing skills and strategies. He suggests that teachers use cooperative learning exercises where less competent children develop with help from more skilful peers within the zone of proximal development (ZPD). Vygotsky believed that when a child is at the ZPD for a particular task, by providing the appropriate assistance (scaffolding) it will give the child enough of a boost to achieve the task. Once the child, with the benefit of scaffolding, masters the task, the scaffolding can then be removed and the child will then be able to complete the task again on his own. Child A relies on scaffolding within their learning and has shown that this does aid their success at a task. However, working with their peers is something Child A does not find comfortable. Jerome Bruner, another cognitive theorist, also disputes age related stages, tending to lean towards Vygotskys view. Bruner states that what determines the level of intellectual development is the extent to which the child has been given appropriate instruction together with practice or experience. Again, Child A requires this but in an adapted format. In his research on the cognitive development of children (1966), Jerome Bruner proposed three modes of representation: enactive representation (action-based), iconic representation (image-based) and symbolic representation (language-based). Modes of representation are the way in which information or knowledge are stored and encoded in memory. This is related to how the VAK theories work. Multiple Intelligences Howard Gardner suggests that there are eight learning styles; interpersonal, intrapersonal, mathematical and logical, visual and spatial, kinaesthetic, musical, naturalistic and linguistic. He suggests that many people have elements of some or all of the above. Gardners approach recognises the diversity of children and appreciates that ability and intelligence should not be dominated by language skills. Gardners theory seems to be backed up by Riddick, Wolfe and Lumsdon (2002) whom state it is generally accepted that providing teaching in a variety of styles is the most effective way to develop students learning. Child A and the Learning Theories. Where does Child A fit in to the learning theories? Stated throughout this section are references to how Child A may fit into these theories. Child A, it seems, strives for an essence of all the theories discussed. From the behaviourist point of view, Child A responds well to positive reinforcement and would help to improve to a certain extent their low self-esteem. From the cognitive point of view, Child A craves scaffolding, constantly looking for help from adults within the class when unsure. It does help Child A to successfully complete tasks, and this proves why Child A relies heavily on scaffolding. Again, it helps to improve their low self-esteem. With regards to Gardners multiple intelligences, child A leans more towards the bodily kinaesthetic and visual spatial elements of his theory. Therefore, Child As learning must come throughout these areas to help learning and understanding to be effective Q.18 Teaching Styles The Assertive Teacher The assertive discipline method of behaviour management was pioneered by Lee and Marlene Cantor in the 1970s. The goal of assertive discipline is to teach students to choose responsible behaviour and in so doing raise their self-esteem. This in turn should lead to an increase in their academic success. Having a good classroom environment in which to teach gives the pupil the best possible chance of learning effectively. A basic principle of assertive discipline is that pupils need to know your behavioural expectations. They must be given limits and the teacher must be consistent in his / her approach at all times. Pupils need positive recognition and support as well as discipline so that they are motivated to behave well. It is very easy to criticise a pupil for being badly behaved but some teachers fail to comment on good, appropriate behaviour. The teacher who uses assertive discipline effectively has a classroom plan, which she shares with pupils so that they are clear about the consequences of their actions. The teacher will have a list of classroom rules on display and will remind the pupils what they are at the start of the lesson. The Non-Assertive Teacher When a teacher reacts to pupils disruptive behaviour it is known as either a non-assertive or hostile response. The non-assertive response is one where the teacher is passive and does not give clear directions; the teacher responds to inappropriate behaviour as and when it happens. She will be inconsistent in her response and will allow poor behaviour to go unchallenged one day and respond angrily another. When a pupil thinks that he can behave in any way he chooses and not suffer any consequences then he will see how far he can push the boundaries at every opportunity. The Hostile Teacher The hostile teacher is one who keeps the class under control but only through intimidation. They do not set a good example of how to behave and often put down pupils with remarks that lowers their self-esteem and hurt their feelings. They promote negative feelings and expectations where pupils believe that they cannot achieve goals or succeed. The hostile teacher rarely makes a positive comment and takes every opportunity to make a negative one. Teaching Styles in School A Assertive teaching is shown and encouraged throughout School A based on various observations throughout the school. It is also evident in the school behaviour policy in the form of an assertive discipline routine. There are strict guidelines on the wording of personal reminder, final warning and then time-out for those children that are failing to follow school rules; this is consistent throughout. Positive praise of good behaviour is a strategy used to try and encourage other children to do the same. Child A responds very well to this style of teaching; behaviour problems are never an issue with Child A, who follows school rules at all times. Child A also benefits from the teacher having control over the class; as stated in Child As SEN file (see Appendix Two) there is a preference to work in quiet which is quite common for a child with dyslexia (Reid, G 2010, Learning Styles and Inclusion Sage Publications Ltd: London, P23). There is evidence to show that behaviour management strategies, such as the assertive discipline techniques, do help to improve behaviour, achievement and attainment. Good behaviour leads to good attainment because there is an effective learning environment, and therefore the child achieves. It states in the Steer Report (2005) that a consistent experience of good teaching engages pupils in their learning and this reduces instances of poor behaviour. It also relates to the Every Child Matters strand of Enjoy and Achieve. This identifies that children should feel safe, be healthy, and enjoy and achieve in school. Q.19 The Learning Needs of Child A According to information received (Booth, Personal communication, 8 September 2010) Child As learning style is that of a multi-sensory learner. This is also stated in the SEN file of Child A (Appendix Two) in a report from the Senior Learning Support Teacher. Pupils with dyslexia learn best when all the senses are used; this is the VAK model of visual, auditory and kinaesthetic learning. VAK is an accelerated learning approach where visual learners learn best through pictures, charts, diagrams, video, ICT etc; auditory learners learn best through listening; kinaesthetic learners learn best through being physically engaged in a task. There is further research by Glazzard (2010), stating that teachers should aim to make a childs learning multi-sensory, catering for all the VAK learning styles. With regards to Howard Gardners Multiple Intelligences, a dyslexic child will have a greater imbalance of strength and skills. It is important that Child A is provided with the opportunities to develop their preferred learning style so to work to their strengths. Support should be provided in areas of weakness with specific teaching and a demonstration of strategies that aid learning. This is also evident in the Local Authority Dyslexia Policy stating Some pupils who have dyslexia can frequently display marked differences between their abilities. It goes on further to state that it is important to identify strengths as well as weaknesses, in order to make the most effective provision (see Appendix Three). It has been suggested that Child A has access to a structured, cumulative, multi-sensory programme of work with opportunities for interleaved learning and repetition (see Appendix Two). Interleaved learning is a psychological process where new and old materials are practised together. It is also important to remember that to help with Child As self-esteem issues, extra measures of support provided within the class should be available for Child A to access them when required, and not draw attention too. Child A also has low-self esteem that requires attention. The Local Education Authority Dyslexia Policy also backs this up by stating we recognise the particular links between dyslexia and low self-esteem (see Appendix Three). From what is known about Child A and through research, it can be stated that when looking at Maslows hierarchy of needs (1968) diagram (see Appendix Four), Child A has had the biological and physiological needs, also safety needs and belongingness and love needs satisfied. On the other hand, esteem needs have not been realised and as this continues to be a problem, the childs self-actualisation stage can not be fulfilled. Again, positive reinforcement and working with School As Learning Mentor to build up self esteem is required. It is vital, as a teacher, that Child As successes are shared with the class/school to help improve self-esteem. Impact of Every Child Matters Framework in School A There has been a great impact on School A since the Every Child Matters framework was introduced. Some aspects were in place before, but a lot has changed in recent years. A holistic approach has been taken by School A to implement the Every Child Matters agenda. A significant commitment has been made to the nurturing and education of the whole child. Be Healthy Through the curriculum the children receive at least 2 hours of exercise a week. Also, they receive education on health, drug awareness and sexual health education. Healthy snacks are provided free to children in foundation stage and KS1. Children in KS2 are offered fruit juice at morning break for a minimal cost. Most recently, the school has had a kitchen built which now allows for food to be cooked on site, giving the school greater control on they type of food being provided. Stay Safe There are child protection measures in place that all staff are aware of. Three members of staff are contacts for child protection issues that may arise. Any concerns would be expressed to these people and the appropriate action would then be taken by them. Other support within school is provided by the Learning Mentor. This role encompasses many of the aims of the Every Child Matters Framework. The Learning Mentor is part of the Child Protection Team. The Learning Mentor has created a Peer Mediators team created of Y6 children to help support children in the playground when problems arise. There has been a big emphasis placed on the prevention of problems arising in the playground through the creation of play leaders, friendship and singing squads; again, this is through the support from the Y6 children who carry out activities with the younger children at playtime. Enjoy and Achieve Special Educational Needs provision kicks into action when there are concerns about an individual child with regards to behaviour issues or academic difficulties. Under the guidance of the schools SENCo this would involve the child monitored as a cause for concern. If the child showed no improvement or deteriorated, they would then be placed on the schools SEN register with the parents permission. School Action would see the child receiving extra support from within school to support their learning and well-being, and again if the child showed no improvement or deteriorated, they would be place on School Action Plus which then brings in the involvement of outside agencies to help and support the child. Again, the Learning Mentor plays a crucial role here, working very closely with extended schools, helping to provide after-school clubs with family involvement. A homework club is also run for children who regular fail to complete homework for a variety of reasons. Another critical role that the Learning Mentor provides for under the Every Child Matters Framework is liaising with parents. As well as involving them in family clubs after school, she will also provide support for them on an individual basis. This area has an additional staff member to help, the Parent Support Advisor. The School employs a Parent Support Advisor (PSA) who runs activities at the Sure Start centre, and has particularly provided support to the Muslim community within School. This has taken the form of English classes to help those parents who struggle speaking and understanding English so they can then support their children at home with their reading and writing. The PSA, with the help of the Maths co-ordinator, ran a similar scheme for parents called Ocean Maths. This meeting provided parents with an understanding of how they can help their child at home with maths, and they were also able to purchase very cheaply a resource pack that will help support the child at home. Wrap around care is also provided by the school in the form of breakfast and after-school care which has been running now for a number of years. This provides parents with the extended support that they may need to be able to return to work. Extended Schools, through government funding, helps children to access activities that they may have been unable to afford in the past. During the summer holidays, activities were available for children to take part in; those children that receive free school meals were able to access these activities free of charge. Extended Services have also provided support to Teaching Assistants within school by running a course on Playground Games so that these may be taught to the children in the playground. The school places a big emphasis on assessment and how it is used to ensure that pupils make the best possible progress both in the curriculum and in their personal development. Assessment for Learning techniques are used in order to enable pupils to progress as individuals. Self and peer assessment techniques are especially relevant in relation to reflecting on the process of participating. The children know where they are at in their learning and how to progress in terms of their next steps. Make a Positive Contribution to the Community There is a school council that is made-up of one child from each class. These children meet regularly to discuss how things can work better for the children. They also take views of the other children to these meetings and feedback to the children. A new recent development is the creation of learning challenges. These aim to let the children have the opportunity to apply their skills and knowledge to a range of different real life situations that makes a positive contribution to an individual, class, school or a local, national global community. A big emphasis is placed on entrepreneurship being encouraged at all times. Achieve Economic and Social Well-being At a Primary school level, this is where the seeds are sown to help achieve economic and social well-being, by providing the children with literacy, numeracy and ICT skills. The learning challenges mentioned in the previous section also help towards meeting this. There are many more aspects of school life that exist due to the emergence of the Every Child Matters Framework. Child A has benefited hugely from this having taken part in after school clubs with their family. There is the support network in place for Child A should they wish to access it, and the relevant people providing support for them already. This is also the case for other children, and has had a positive impact on lots of children throughout School A in supporting their learning. Conclusion This child study has highlighted the significant impact that the Every Child Matters framework has had on Child A, other children with and without personal and learning difficulties, and School A as a whole. Every Child Matters now underpins the whole school ethos, and provides support to children, their families and the school. The understanding of how children learn is essential to my practice as a teacher so that the childs education can be moved on and supported. There are elements of behaviourist and cognitive learning in School A through rewards systems of team points and positive reinforcement of good behaviour, and also through the assertive teaching methods used. The cognitive approach is seen in the pedagogy of the teacher through effective scaffolding techniques, which have been seen to help Child A in the achievement of tasks. In a personal communication with the class teacher of Child A, intervention groups have been arranged so that the supported learning of Child A can take place not just through the effective inclusion of all pupils by quality first teaching. As a teacher it is my responsibility to cater for Child As additional needs, and also to regularly review and assess them so that they are continually being met. It is also important that within my practice I regularly consult the class teacher, SENCo and the Learning Mentor who also aid Child A to overcome the difficulties presented, so that the best possible support is being given. Child A has a positive approach to learning and does not display any of the behavioural difficulties that can be seen in some pupils who have learning difficulties (see Appendix Three). Appendix One Observations of Child A General Observations Child A is someone who is very well behaved in class. There are no behaviour problems associated, and conformity is shown at all times. There is interaction between their peers in the class but this is very infrequent and short lasting. Outside in the playground this is the same; Child A has a small circle of friends who have played together for quite a few years. There is interaction between this group, but again, Child A takes a rather passive role of listening rather than initiating. Numeracy Lessons Child A again always gave the teacher their attention but fiddled with their pen in an undisruptive way. Facial expressions throughout suggested uneasiness. During observations of Child A in Numeracy it was quite evident that there is a low self esteem. Individual tasks saw Child A begin by looking around, gaining the attention of the teaching assistant and teacher to provide the support. Working with a partner was something Child A seemed to shy away from. Child As partner seemed unbothered by this and was happy to discuss with others on the table. A little interaction did take place but this was towards the end of the task as their partner had realised that they must complete the task. Child A also had some number reversal, especially number five and 9. Literacy Lessons Child A is very conscious of their problems with spellings as their reading age is far better than their spelling ability so when they read their work back they can see the errors. The childs commitment and determination is excellent, and after a recent writing assessment was able to identify improvement points that were not linked to spellings. Child A also prefers to work in quiet, which they communicated to the previous years teacher. Art and DT A familiar pattern is also seen here; lack of interaction with their partner and a tendency to allow their partner to be more dominant and do most of the work. P.E Child

Acupuncture Essay -- essays research papers

Acupuncture A Chinese medical technique; acupuncture is a medicine originating in the orient over four-thousand years ago. Used primarily for pain relief, but also in curing disease and general health improvement. Oriental Medicine views (illness and pain) as an imbalance of one's energy. With Acupuncture the energetic balance can be restored, thus helping the body to rid itself of disease. Often illnesses can be diagnosed and treated at an early stage. Acupuncture consists of inserting hair thin needles through specific spots in the skin called acupuncture points. These specific spots of insertion are over neuroreceptors in underlying muscles. These needles are inserted along meridian points throughout the body; There are hundreds of these meridians, all serving different purposes. "Evidence proves that needling simulates peripheral nerves in the muscles which send messages to the brain to release endorphins (morphine- like peptides in the brain). These natural chemicals then block the sending of painful messages from the brain." (Acupuncture-Microsoft Network Nov. 30, 1996). Acupuncture needles are typically inserted 1/10 to 4/10 on an inch deep. Although some procedures require needles to be inserted as deep as 10 inches. Acupuncture points are then stimulated by various forms of needle stimulation. Acupuncture is an incredibly effective form of medicine; This essay will present details explaining some of the uses of acupuncture. Acupuncture; the insertion of needles into the body through specific spots, over neurorecepters. These needles are then stimulated by either: rotation, heat, or by a weak electrical current. Acupuncture is a medical technique used primarily as a relief of pain, but is known to cure disease, as well as improve general health. "The theory suggest that acupuncture blocks the transmission of pain impulses from parts of the body to the central nervous system." (Compton's interactive encyclopedia). Three main sites have been found for endorphin acupuncture analgesia. This type of acupuncture blocks the sending of pain messages from the brain. The pituitary gland being one; this gland, when stimulated by needles, releases endorphin. The second site are the periaquaductal gray neurons in the mid brain which release endorphins when stimulated. The third, el... ...les must be stimulated. The stimulation is what causes acupuncture to be so effective. There are several ways in which stimulation is reached: One being, a gentle twirling motion. The physician, by use of his/her fingers gently rotates the needles. Second, there is heat stimulation, the physician heats the needle with a cigar looking tool designed specifically for acupuncture. Third, electrical stimulation; the physician agitates the needles with a low powered 2 hz electrical current. The physician connects the needles to a low output electrical stimulation machine. Stimulation is key to the success of acupuncture. Acupuncture, a medical technique originating in the Orient, more than four-thousand years ago. Used primarily for reduction of pain, but to cure some disease, as well as improvement of general health. The most spectacular reason for acupuncture's success is: Stimulation of needles by the acupuncturist. Stimulation of the meridians; the rivers of energy throughout our bodies. These rivers get stopped up from time to time, acupuncture is the key to clearing the stop... Acupuncture a method of encouraging the body to promote natural healing and to improve bodily functions.

‘Friendship Changes Its Meaning and Function Through the Life Course Essay

In many western societies, friendship is portrayed in a very positive and desirable light, and most of all something people have the freedom to choose, unlike kinship. However as examined further in this essay, friendship means and functions as many different things to different people and can be influenced by an array of different social factors. There are various stages in the life-course that provide both opportunities and threats to the development and maintenance of friendships, yet it is evident that friendship does change and evolve in meaning and function through the life course. Some sociologists believe that social change has affected the significance of friendship, and thus changed its function throughout the life course. Due to social change, choice and reciprocity have become highly valued in relationships; which is expected in today’s post-industrial society. Many see the traditional ‘nuclear’ family as diminishing. This can be explained by the individualisation thesis (Giddens 1992, Ulrich Beck and Beck Gersheim 1995), who argue that set traditions and social rules are in decline, thus giving rise to voluntarism and democracy distinct from kinship; which can be recognised in the notion of the ‘pure relationship’ (Giddens 1992). Therefore friendship can be seen as the ideal relationship in society; differing much from the ‘fixed’ or ‘given’ relationships with kin and the community, which are seen to be declining in significance. This has allowed friends to take the roles traditionally formed by families. The idea of ‘families of choice’ (Weeks et al 2001:9) suggests that trends such as increasing cohabitation, divorce rates, greater social and geographical mobility, increasing levels of female education, increased participation of females in the labour market, and the growth of non-heterosexual household arrangements along with a strong sense of individualization have led to families of choice. This social suffusion of family and friends is especially evident amongst non-heterosexuals, due to their exclusion from the ‘family’ and ‘marriage’ in which they haven’t received support from families; they’ve chosen their own networks of relationships conceived as families. However it is important not to overstate the significance of friendship compared to relationships with family with much empirical evidence stating family relationships still remain significant. Firstly, it is important to recognise that there isn’t a single universal definition of friendship; which can cause many sociologists to encounter problems when researching the notion of friendship, and thus how its meaning and function may change and evolve through the life course. There are many different forms of friendships, ranging from diverse and complex friendships which are ever-changing and evolving. Whether it is those we file in our address books to those who have a profound presence in our lives. People attach the label ‘friend’ to those whom they’ve simply had a pleasant association with or as for as those who they’ve shared a lifelong relationship with. Some believe it is ‘the valuing of the other person for whatever is perceived as their unique and pleasing qualities’ (Wright 1978), which is said to be a defining characteristic. Research into what friendship means, reveals friendship as being voluntary rather than obligatory. Though as explored further this element of choice of who we categorise as our friends, can be highly influenced by other social factors and elements of homophily; which changes as we enter different stages of the life course. There is much diversity within friendship, with every relationship being completely unique. There are many recurrent types of friendships, such as associates, useful contacts, favour friends and a fun friend which are categorized as a simple friend, which ranges to a helpmate, comforter, confidant and a soul mate; which constitute towards a complex friendship. Research has found that the degree of intimacy of a friendship is affected by the amount of time friends have known each other. Furthermore, Pahl and Spencer categories the types of friendships people have in their personal communities into different types of friendship repertoire. They identify between the basic, intense, focal and broad repertoire, these typologies allow us recognise that some friendships strengthen in meaning whereas some even tend to get lost ad fade away as people enter different stages of the life course. Through stages in the life course such as leaving school, going to college, starting work, living with a partner/getting married, having children, getting divorced, moving home and retiring etc, can provide new opportunities for friendship whilst even threaten existing ones. Kinship ties and especially primary kinship ties generally continue in some form, whereas change in friendship is routine and normal. Indeed some friendships are long-term with some even life-long, although for the majority this isn’t the case. Usually friends occupy similar social positions to one another; tending to be the same age, be of a similar class position, same gender and occupy similar positions in the life course. Friendships are active in certain periods of our life and then gradually become less significant and meaningful, due to a change in people’s circumstances as they enter in stages of the life course, therefore sustaining that relationship becomes difficult. There are a variety of domestic circumstances that can affect friendship. Typically there appears to be changes in people’s friendship patterns when they get married. This is because their existing relationships with other single people tends to become less central to their lives and be replaced by other couple friendships (Cohen 1992), this is how couples create a marital relationship in which ‘togetherness’ and mutual involvement is paramount. Along with this is sharing leisure and sociability therefore maintaining friendships with those who are single becomes difficult. Not only that but divorce can also dramatically alter friendship, for men the effect may be less who will continue to be involved in the same work and leisure activities whereas women with children, their friendships patterns will alter more significantly due a change in their social, economic and domestic circumstances (Milardo 1987). Similarly shifts can occur in friendship when children are born, the aspects of family life will affect the space available for friendship. Old activities that were once shared between two people often become problematic, especially in the early years of childhood Having children can be a very demanding job, therefore less time is left for developing new and servicing old friendships, and thus gradually old friends who are at different stages of their life course become less involved and are replaced by others who share a similar social position. In the same way, caring for an elderly relative can constrain the freedom for sociability. However, we can also see how gender is affected within childcare which affects the space for friendship. As many women have less extensive social participation, and their character of domestic and paid labour, therefore there is less opportunity to develop social ties. Whereas, men tend to have more time and financial resources to devote to sociability because of their role within the domestic and paid division of labour. Equally, as people enter old age and retirement this can also affect the opportunities for friendship. For some retirement may present them with more time to spend with friends, with the absence of work commitments. However others the reduced financial circumstances mean the engagement through social activities is limited, and the pool of social contacts is reduced through employment. Friendships can also alter due to a change in a person’s social location. For instance, if someone was to gain a promotion at work it could affect their friendship ties. Not only that but with the idea of work as someone is in a different position within a hierarchy, they may have authority over others and thus increased earning capacity and an alteration of their life-style, maintaining existing friends becomes difficult especially as friendship is seen to be based on equality. Despite friendship being based on liking and trust and not on status hierarchy or difference, in essence the friendships becomes less active, and new friends who lead similar life-styles and of similar status replace old friends. A person’s work situation affects the opportunities they have in meeting others as well as the resources of time, money and energy they have for sociability (Allen 1989). The demands and organization of a person’s work can also pattern their friendships both inside and outside the workplace. For example, different shift patterns, different levels of physical and mention exertion and different times being away from home call affect and individual’s capability and willingness to participate in sociability. Nevertheless, it may be thought that due advances in technology, email and social networking increase the possibility of forming friendships with face to face conversation being absent. Yet, despite these new forms of communication, we are still more likely to have closer ties with people who live in closer geographical proximity to us. Friendship is dynamic; it may become deeper or fade as we enter different stages of the life course nonetheless as Pahl claims it does change meaning and functions throughout the life course. Patterns of people’s friendships throughout the life course are structured around, people’s social and economic circumstances which influence their opportunities for social involvement. Different aspects of structural location such as work situation and domestic situation alter during the life course and change the meaning and function of friendship’s. Friendship is also linked to broader social and economic factors, and individual’s immediate social environment influences who they come in contact with and thus who they build friendships with. Word Count: 1,575.

My Career As A High School Student - 897 Words

As some high school students might think their educational career is not much compared to graduates with masters and PhD degrees but I feel that my educational career as a high school student is very much up to par, as those other graduates. On my way to graduating high school I look at that as a success. One of many that I am hoping for in my far future. I am Isamar Velazquez a soon to be senior this fall at Cass Technical High school and my educational career will soon be embarking on a journey for greatness. My educational career that I soon plan to undertake is in business and majoring in accounting. The business field has always excited me every since I would see the famous CEOs, executive presidents, vice presidents, and even secretaries do their jobs in movies. Working in my own office, walking in to the coffee smells, the good mornings from everyone on the team, morning meetings, long pant suits, hair slicked back, made me keen of the career I chose to pursue. I completely imagined myself working in a business where partnership were a large factor in the business success. I felt that my interpersonal skills are a great match to the business career but I came to find that there are different types of business careers and that was one challenging problem. Figuring out what type of business I would like to perform in the long run. Many close friends of mine told me Do not worry you have enough time to make up your mind I did not want to lose time what so ever.Show MoreRelatedArgumentative Essay1211 Words   |  5 Pagesï » ¿Career Cluster When I was in middle school, I wanted to be a massage therapist. I liked helping relieve stress in peoples shoulders even when they did not know it was there. I knew that it made good money and as I was aware, that was I was suppose to strive for. My parents made adequate money doing things that helped people, and I wanted to do that while even making more. As my years passed on, I had a very strong interest in photography. I was warned that I may not make as much as an artist andRead MoreGraduation Speech : Secondary School Teacher1475 Words   |  6 PagesSecondary School Teacher The career I have chosen to pursue is a Secondary School Teacher. It is a challenging and creative career to have and is a career that helps â€Å"prepare students for life after graduation. They teach academic lessons and various skills that students will need to attend college and to enter the job market† (â€Å"Bureau of Labor Statistics†). To me preparing students for the future is a huge responsibility, that I would be willing to take on. Not only is it a high school teacher’sRead MoreGraduation Speech For Becoming A Teacher852 Words   |  4 Pagesreflection of the experiences and life lessons that ultimately led me to choose a teaching career in mathematics. 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Depending on the needs of the student the counselor can always develop an intervention that might help the student succeedRead MoreHow Does The Linked Learning Approach Increase The College And Career Readiness Of Hispanic And African American Males At Essay1388 Words   |  6 PagesApproach increase the college and career readiness of Latino and African American males at the high school level? 11. DESCRIPTION OF THE PROJECT: There are many factors that could affect the college and career readiness of African American and Latino males, however programs that marry career and technical skills with academics like the Linked Learning Approach may help to improve that readiness drastically Growing up, my family has always been close, especially my brother and I. Although we are sixRead MoreCareer Development Reflection941 Words   |  4 Pagestextbook Sears (1982), describes career development as a â€Å"lifelong process involving psychological, sociological, educational, economic, and physical factors, as well as chance factors that interact to influence the career of an individual† (p.8). Sears definition is important because it helps us to recognize that career development doesn’t happen as a result of one meeting with a counselor, nor is it limited to only official work that we are paid for. Our career is impacted by many different aspectsRead MoreSchool Counselor798 Words   |  4 PagesSchool Counselor Every student needs help in some way whether entering high school, needing information, choosing a career, or talk about personal problems. As a high schoolor, students realize what roles counselors play in school careers and futures. School counselors are there every step of the way. A school counselor plays multiple roles in a students’ life. Before anything, the counselor and student must get to know each other, so the student is comfortable.(Job Profiles, 2011) When aRead MoreCollege At Oneonta For My Masters774 Words   |  4 Pages All of my experiences in life have lead me to apply to SUNY College at Oneonta for my Masters of Science in Education. I have many goals, both professional and academic that are related to school counseling. All throughout school I had many inspirational school counselors that molded who I am today. This set me up for success in my college career. Upon entering college, I began to appreciate the importance of planning and organization in order to build the life I wanted for myself. While completingRead MoreThe Smith City Tigers Prides1211 Words   |  5 Pagescollaboration of students, parents, staff and community, Smith City High School promotes a safe and nurturing environment for all, with the goal of empowering stude nts to become critical thinkers and life-long learners. Demographics (2013-2014 school year) Smith City High School, home of nearly 1,300 students, takes pride in having one of the highest attendance rates in the state at 94.8%. Smith City High School, originally founded in 1961, has prided itself on being a culturally diverse school and communityRead MoreMiddle School Counseling Review Paper856 Words   |  4 Pagesbeneficial to review the MCGCP in order to determine what areas are most important. After reviewing the MCGCP, it appears as though the top priorities at the middle school level include system support and guidance curriculum. These two areas are where middle school counselors should spend the most time on and allocate the most resources for. My site scored fairly decently in these areas, earning scores of 86% and 87% respectively. I took a closer look at each of these sections and paid close attention

Media Violence And The Media Essay - 864 Words

Exposure to the media violence may be especially problematic in late adolescence. Television and other media play a major role in adolescent socialization and identity development by providing perspectives, values, ideologies, and behavior models (Arnett G., Roberts D. et al.). The socializing role of television in particular may be ampliï ¬ ed by the large amount of time young people spend with this medium. Speciï ¬ cally, 18- to 24-year-olds spend more time watching television and movies than younger youth (Center for Research Excellence 2009). In order to understand the violence in media as a threat to society, an understanding of why and how violent media cause aggression is vital. In fact, psychological theories that explain why media violence is such a threat are now well established. These theories also explain why the observation of television violence stimulates aggressive behavior in the observer. The major concern, a substantial portion of television programs and movies contains violence, deï ¬ ned as ‘‘visual portrayals of acts of physical aggression by one human against another’’ (Huesmann, T.). In this paper, I will investigate the effects of television on society, because it is important to know how television influences social life. Considerably studies has been written about the effects of television. It is very difficult to determine them, because television is a manifestation of society. Several studies have shown that in the long run, habitual exposure to theShow MoreRelatedViolence in the Media1047 Words   |  5 Pagesa law that bans violence in the media: in movies, on TV, in video games, and on the Internet? Adi Shimony Golden Gate University Today, media take a major part of our lives, shape our society and create reality.  The Banning violence in the media is an efficient approach the government should take to handle the growing violence in our society. I argue that the US Government should make a law that bans violence in the media. The law needs to limit broadcasting of violence content at timesRead MoreMedia Violence1535 Words   |  7 Pagesat looking at the potentially harmful effects of the consumption of violent media and the impact it has on psychological factors. Two psychological factors that have been researched are empathy and aggression and how violent media influences these two emotions. Theories that have tried explaining the pathway from the viewing of violence in media and the impact on aggression have generally focused on the role of violent media being used by consumers as observational learning and promoting the developmentRead MoreThe Effects Of Media Violence In The Media1212 Words   |  5 Pages Introduction With the recent increase in media presence throughout the world, there has also been an increase in violence portrayed through the media. Media violence is believed to be causing aggression in today’s youth and society. This paper will examine the potential reasons on how media violence is causing aggression Review of Literature In a study conducted, media psychologists, mass communication scientists, pediatricians, and parents all completed an anonymous online survey that asked whetherRead MoreMedia Violence1105 Words   |  5 Pages Censorship of Violence in Popular Entertainment is NOT Justified â€Å"When I was at church they taught me something else/ If you preach hate at the service those words arent anointed/ That holy water that you soak in has been poisoned/ When everyone else is more comfortable remaining voiceless/ Rather than fighting for humans that have had their rights stolen/ I might not be the same, but thats not important/ No freedom till were equal, damn right I support it.† These are lyrics from a songRead MoreThe Effects Of Media Violence On The Media Essay1111 Words   |  5 PagesThe media has become one of the main sources where people obtain their information from. This information can be taken in knowingly, or through subliminal messages. The media like magazines, videos, commercials, television shows, and movies. Since, media has major influence over the public; violence being portrayed in the media is causing problems. Violence against women in the media has been happening for decades. The violence has been taking shape in many forms, as in emotional and physical violenceRead MoreMedia Violence1142 Words   |  5 Pagesbeen calculated that American kids see about 200,000 acts of violence and 25,000 murders on television by the time they reach age eighteen. (Schleifer 18) Arrests of people under the age of eighteen for violent crimes rose forty-seven percent from 1988 to 1992. (Miller 174) The American Medical Association conducted a study that found a direct relationship between viewing and homicide. (Miller 176) Does this kind of overexposure to violence have a significant effect on children and teenagers? The answerRead MoreMedia Violence9754 Words   |  40 Pagesare among the greatest of imitatorsÂ… The debate over media violence has eluded definitive answers for more then three decades. At first glance, the debate is dominated by one question. Whether or not media violence causes real life violence and whether or not it has a negative effect of the modern day Canadian family. Closer examination reveals a political battle. On one hand, there are those who blame media violence for societal violence and want to censor violent content to protect our childrenRead MoreMedia, Violence, And Violence Essay1892 Words   |  8 Pageswould be the media. Media and violence are both very wide and broad concepts that have massive impacts in our society, and it is important to distinguish their relationship with each other. The types of media are things such as violent video games, films, newspapers, magazines and television. One particular type of media that is often very problematized is violent video games. Different studies have shown convincing and unconvincing correlational in regards to the media and violence, but to whomRead MoreThe Violence Of The Media2018 Words   |  9 Pagesit was intended. With so many media outlets present in everyday life, it is not hard to imagine there being many concerns regarding violence in the media. This essay looks to explore why there is concerns regarding violence in the media, focusing on the glorification of violence. The essay will also look at the different types of media outlets, i.e. the music industry, film, television, internet and gaming, and how each of them may present a glorification of violence. The essay will look at the caseRead MoreMedia, Violence, And Violence Essay1949 Words   |  8 Pageswould be the media. Media and violence are both very wide and broad concepts that have massive impacts in our society, and it is important to distinguish their relationship with each other. The types of media are things such as violent video games, films, newspapers, magazines and television. One particular type of media that is often very problematized is violent video games. Different studies have shown convincing and unconvincing correlational in regards to the media and violence, but to whom

Prison Population Around The World - 1313 Words

Samantha Talmo Professor Wisz 8 August 2016 Research Paper Prison populations around the world are continuing to grow every single day.â€Å" The nation s jail population flows like a torrential river with upwards of 12 million individuals moving in and out of institutions annually† (Lyman, 167). The population is continuing to grow in jails because of the growth in the crime itself. It is debated whether or not nonviolent criminals should be given jail time. There are other punishments that could be given to criminals that have not created violent crimes, for example serving community service, being on house arrest and speaking to a parole officer. Another question that society considers is whether or not in the long run will society itself benefit from nonviolent criminals not receiving jail time. Society would benefit if nonviolent criminals were punished in other ways than jail time. Society would benefit since overcrowding in jails wouldn’t be an issue, tax costs would be reduced, and recidivism would decre ase as a result. A big issue in prisons are overcrowding, it was previously stated that 12 million inmates that around the world that is in prison. Even after considering that that is the average of all prisons put together there is still a huge amount of people living in one prison.â€Å" Jails now hold some 730,000 people in custody, more than triple their population in 1983†( Speiser). If the prisons population was triple the population size in 1983 and it isShow MoreRelatedPrison Overcrowding Essay1184 Words   |  5 Pages Prison Overcrowding Nicole Neal American Intercontinental University Abstract This research paper is to explore the impact of prison overcrowding. The United States has a, what seems to be everlasting, prison overcrowding problem. Not only does the United States have this dilemma, but also many other countries have overcrowded prisons as well. Many issues need to be addressed; ways to reduce the prison populations and how to effectively reduce prison cost withoutRead MoreCrime in the United States1052 Words   |  5 PagesThe United States is one of the most developed countries in the world, if not the most developed, yet the U.S. has the largest prison population in the entire world by far. For most of my life I have always believed that the American justice system worked. When people do wrong they need to be punished and pay for their crimes. That is what our justice system is here for so how could is possibly go wrong? Unfortunetly it is not as simple as it sounds and all it takes is a little research to discoverRead MoreThe Judicial Branch Of The Unit ed States1376 Words   |  6 Pagesand the United States as a whole, is the overcrowding of the prisons caused by high mandatory sentencing and a poor recidivism rate. On top of the already listed issues, the price to house an inmate is large and is a huge burden on the taxed citizens of America. The prison population in the United States has grown incredibly over the last half century. According to BBC (2015), the United States leads the world in total prison population and prisoners per 100,000 citizens, while being second in percentageRead MoreThe American Justice System Is Corrupt1536 Words   |  7 Pagesthat away from people who have done something wrong even when it s for petty stuff like writing a bad check. Some stuff is understandable like murder or other stuff, but some is outrageous. The American prison population has been absolutely ridiculous; it s crazy for the U.S. To have such high prison rates. The more you know about it the more frustrating it gets, and if you ask almost anyone you would think so too. The only people who might agree are big business s owners like American Express andRead MoreThe Problem Of Prison Population1536 Words   |  7 PagesAfter decades trying to prevent it, prison population continued to increase. Mandatory minimum sentences a nd the privatization created more prisoners, rather than cutting down on the amount incarcerations. Since the 1980’s, the prison population has quadrupled and today one in every one hundred adults are in prison (Mandatory Minimums (HBO)). Infact, America leads the world in prisoners with 20% of the earth’s prison population (The Prison Crisis). In a study done by The American Prospect, chartsRead MoreShould The Death Penalty Be Abolished?1359 Words   |  6 PagesShould The Death Penalty Be Abolished? The death penalty has been around for many years. It has contributed to the ongoing problems of overcrowding and the rate of murder. Furthermore, the death penalty serves as a deterrent to criminals all around the world. Although some citizens believe that the death penalty should be abolished, it lessens the problem of over population, puts our tax money to a good use, and intimidates people from committing violent crimes to other people. The first reasonRead MoreA Look at Crime from a Sociological Perspective1020 Words   |  4 Pagesforms of crime and they develop and how they are treated in different societies. Variations in Crime Crimes are events that are mandated by the criminal law system of a particular nation or any size of population group. The way in which these laws come about has various manifestations around the globe. Some are based on religious norms or teaching while in other areas they are based on political ideology. For example, bigamy, a man who claims more than one wife, is a criminal in most Western nationsRead MoreThe Factual United States Criminal Justice System1434 Words   |  6 Pages The Factual United States Criminal Justice System. Myths are stories telling a part of the world view of a society or give an explanation of a practice, belief, or natural phenomenon. It is a popular viewpoint, embodying the ideals and institutions of a society or segment of society. Although myths are regarded as fictional representations, they often reveal underlying ideals. Myths often tell us more about our social and cultural values than they do about any particularRead MoreApartheid in South Africa: The African National Congress and Nelson Mandela1506 Words   |  7 Pagessystem was in effect from 1948 to 1993. During this time the majority black and other non-white population was unfairly discriminated against. Segregation in South Africa started during the countrys colonial period. Apartheid began as a political movement after the elections in 1948. The government began writing laws that put the population in different racial groups. Since 1970, members of the black population had its citizenship taken away, by the new w ritten laws. They were put categorized into manyRead MoreInside Look At The Prison Industrial Complex1484 Words   |  6 Pages2014 An Inside Look at the Prison-Industrial Complex Business’s that appear to be removed from the corrupt corporation of prison are ultimately expanding the prison industrial complex. Prison incarceration has become a multi-billion dollar industry that needs more than 2 million U.S. citizens to put into prison on any given day. This paper will be base for explaining how the PIC works and what really goes on behind all the barbed wire and armed guards. â€Å"The term ‘Prison Industrial Complex’ was first

Financial Accounting Theory IFRS standards

Question: Discuss about the Financial Accounting Theory IFRS standards. Answer: Introduction IFRS standards can be made acceptable through several processes such as introduction of standard settler process, rubber-stamping each standard, endorsement of such standards, utilizing standards of the International Accounting Standards Board (IASB), etc. Besides, such adoption can play a key role in offering effective information because the financial year of different countries would not be distinct. Furthermore, in relation to Australia, whilst its financials based on IFRS was first issued in 2006, it had already adopted the IFRS standards in the year 2005. During the year of IFRS adoption, it was observable that only thirty percent of the top 500 Australian companies endeavored to report on matters related to sustainability (Goodwin Ahmed, 2008). This means Australian entities were bent on target from a very beginning implying that the major concern is always on reporting. Besides, reporting on such matter assures future success in the market, and therefore, disregarding such r eporting requirements cannot be accepted. Before the onset of the IFRS, Australia contained a strong reputation for the quality of its national accounting standards. This clearly emphasizes the fact that Australia adhered to the accounting principles and it is the sole reason why the corporate reporting was of high standards (Morris et. al, 2014). However, the advantage and the benefit of IFRS adoption is the enhancement of the reporting. In the present scenario, Australia is undergoing a huge harmonization process of the standards of accounting with the ones provided by the IASB so that the disparities are eliminated between the Accounting standards and the IASB. Literature Review The planner of Australian standard was committed to various international standards whose scope, nature, as well as content, were not finalized at the time of taking the decision. The decision was termed as in-principle and there was a strong demand for high-quality standards, enhanced comparison method of financial statements, and reduction in the cost of capital. It was predicted that compliance with the standard that was globally recognized will ensure strong advantages to the entities in Australia (Byard et. al, 2011). Previously, the Australian standard setter was positioned in a manner so that the IASB gets influenced in a positive manner at the early stages of the development and propagation of the international standards. It was anticipated by the FRC that the IFRS will influence the financial statements of the entities based in Australia. It was bound to happen that the new standards will lead to an immense influence on the recognition, measurement and items disclosures resu lting in economic influences of stakeholders. In the Australian context, the alterations in the standards gave way to lobbying from parties those are affected majorly in areas such as intangibles and financial instruments where the economic consequences were tagged as significant. As per Hanlon et, al. (2014) the new IASB financial reporting has repercussions pertaining to the public sector, not-for-profit, and SMES. In the case of Australia, the AASB has the mandate in a legislative manner to enhance standards and hence, IFRS influences all entities and not just larger entities. Therefore, the effect of IFRS can be attributed to overall entities and the reporting process. In short, it is highly beneficial from every aspect ranging from reporting to compliance. IFRS is a collective term that describes the pronouncements of authoritative basis issued by the IASB. The IFRS in Australia comprises of two series of standards that are the IFRS and the old series of accounting standards. Secondly, the two series of interpretations issues by the SIC and another issue by the IFRIC. Every sector of the Australian economy needs to adhere to the IFRS accounting standards that mean the standards are sector neutral. On the other hand, the same standards apply to all entities that include public, as well as not-for-profit entities (Landsman et. al, 2011). This is one of the major benefits of IFRS as the implementation is universal and not adhered to a group of companies. Public sector entities are different in comparison to the private sector in terms of ownership and organization goals. Such differences constantly stress whether the same accounting standard is apt for public sector organizations. The public sector of Australia comprises of three division s of the government that are the local government, state government, and the commonwealth government (IFRS, 2016). Before the introduction of the accrual accounting, cash-basis was used by the public entities to maintain their accounts. However, other division of public sector entities adopted accrual system through the introduction of AAS27. The public sector in Australia is guided by three standards that are the AAS27 that deals with the local government financial reporting, AAS29 that deals with financial reporting by the department of the government, and AAS 31 financial reporting done by the government. It needs to be noted that IFRS do not contain a separate accounting standard for public and not for profit entities, the AASB works in collaboration with the IFRS (Sunder, 2011). The current initiative aims at reduction of the duplication process in accounting standards and helps to compare the existing standard with the IFRS standard. The adoption of equivalent to Australia to IFRS by reporting entities for annual reporting commencing after 1st January 2015 has been a major challenge for the financial institutions in Australia. A change in the regulations and standards is needed from time to time and the adoption of new standards will be highly beneficial for the Australian economy (Deegan, 2005). The adherence to the new rules and adoption of policies that provides a boost to the reporting process is the need of the hour. The same has been realized by Australia from a very long time as it has always stressed on an enhanced level of reporting. However, the key areas have undergone an immense change. The area that needed the major boost was concerning the area of intangible assets. As the process of harmonization is in continuation, the Australian standard needs to be in tune with the International Standard and hence, the corporate world needs to adhere to it. In the present scenario, under AASB 103 the companies a mortize goodwill for more than 20 years, however, under the international standard IAS36 the good will treatment is done under a different scenario. When it comes to IAS 36 no need of amortization is done for such goodwill as the goodwill cannot be ascertained and might cover 20 years, therefore, IAS36 has a different perspective when it comes to the goodwill treatment. Uniform accounting standard paves the way for making accounting a language that is universal in nature and to reject any chances for manipulation (Xi et. al, 2016). The advantages of harmonization can be easily depicted from the process of reporting as the diversity is reduced. AASB has done a substantial process that has helped to merge the standards with that of the international standards that can be described as a method to assert that the Australian accounting standards are in conformity with the International standards (Meeks Swann, 2009). In simple words, although such disclosures are already available by the government, stakeholders find it difficult to obtain such information. Furthermore, even though the introduction of IFRS has made it compulsory to report on CSR activities in order to provide information regarding activities on climate change and environmental impacts, effective actions have not been implemented so that every company can adhere to it, thereby making its importance readily understood (Maria, 2016). In relation to Australia, since it has been incapable in reporting on such concern, more complications and problems have risen for it to remain globally competitive in the market. Therefore, although reporting requirements are in the present scenario, yet it can assist in saving the upcoming generation from the hazardous environmental impacts. Hence, if Australia can comply with the Australian analog of IFRS, it can easily comply with the IFRS standards issued by the IASB (IFRS, 2016). Besides, this was the scenario when IAS 7 had to be terminated by the board. Further, IFRS adherence cannot be achieved if companies do not produce non-regulatory statements. However, in relation to Australia, it opposes such requirement by changing the classification of such standards, making various kinds of textual changes, adding few more disclosure requirements, and terminating past options based on adoptions. Further, in the present situation, there prevails an obstacle between IASB standards and its exposure from Australias methods (Lai et. al, 2013). Hence, it is clearly presumable that such IFRS adoption is not an effective one, or completely misguiding in nature. In addition, the EUs model of IFRS depicts as adapted in place of as adopted, thereby adding another problem When it comes to Australia, the method used for implementation is fully converging with IFRS. The Australian Accounting Standard board considers the output of the IASB and alters in many ways giving a huge impetus to the system. This goes in favor of the process of harmonization and has enabled Australia to take a huge leap in the process of reporting (Nobes Parker, 2010). Going by the overall analysis, it can be said that the attitude of Australian corporate towards the adoption of IFRS has revealed less interest towards the benefits endowed by the adoption process. However, the benefits are manifold. It is cost beneficial in nature while the initial adoption was seen as a strong sign towards increment of compliance cost. As per Horton Serafeim (2010) IFRS are often viewed as standards that are complex in scenario and treatment of various areas such as income taxes, intangible assets are of great concern. Even before the application and adoption of IFRS, the Australian standard wa s harmonizing with the IFRS. Hence, the presence of IFRS and adoption in the Australian economy will bring growth and help in enhancing the result. Companies in Australia are adhering to the standards and this will be a clean guide for the companies. Moreover, it will lead to transparency and uniformity in the methods that are adopted. Ultimately a better projection can be visualized. As per IFRS (2016), the importance of harmonization in Australian accounting standards paves the way from the fact that there is a huge demand for information and importantly by the capital markets. The development of the accounting standards is highly influenced by the laissez-faire feature and the outward looking aspect. Hence, it needs to be efficient when it comes to the process of reporting. Moreover, Australia has a strong interconnection and integrates with other regional countries majorly in international trade and business thereby requiring a strong urge for comparable, as well as competent accounting standard in Australia (Goodwin et. al, 2008). The process of globalization is another vital point that requires Australia to gain from the process of harmonization by linking to the standards with the IASB. Further, the receipt of income from exports, payment of dividend to MNCs, listing disclosures by the directors; etc emphasizes the need for harmonization process. The proces s of harmonization will ensure that the system is equipped to deal with a variety of situation and intend to provide a quality report (Melville, 2013). Moreover, synchronization will be observed in the overall system leading to an effective result. The overall effect of harmonization and adhering to the regulations is manifold and the benefit is immense. Conclusion Harmonization can be described as a process where the differences occurring in practice between countries are curtailed. The process of harmonization practices has enabled to provide a strong boost to the accounting practice and principles. Further, IASC is interested in removing the differences that are unnecessary and practice throughout the world. It has been noticed in the above discussion that harmonization of the practices of accounting suffers from certain limitations and it happens between the standards issue at the national scenario and the standards formulation. At the same time, both successes, as well as failure persists in the harmonization process. Further, with the due passage of time, the initial hurdles in the harmonization process have been removed and progress has been made towards the merge of accounting principles and procedures. Harmonization tends to bring a reduction in the cost and helps in the facilitation of better comparison between the reports of differen t countries. It can be commented that international standard adoption in Australia was a major boost to the system in 2005. With the process of adoption, the disparities were removed between the International accounting standard and the GAAP of Australia. The report describes the fact that Australia is committed to the process of harmonization and it is a strong sign of achievement. For a country like Australia, harmonization can lead to strong projection and enhanced quality of reporting will be observed. Hence, it can be concluded that the process of harmonization will be observed in the near future and will help the reporting process of Australia in a positive manner. References Byard, D, Li, Y, Yu, Y. (2011). The effect of mandatory IFRS adoption on financial analysts information environment. Journal of Accounting Research, 49(1), 69-96. 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