Paper Cash vs. Accrual Accounting Essay Example | Topics and Well Written Essays - 750 words

Paper Cash vs. Accrual Accounting - Essay Example Only cash payments and cash receipts are recorded. The two methods are similar in the sense that their balance sheets include both liabilities and assets. The cash accounting is common among small business owners. For businesses that record annual sales of more than five million dollars or keep an inventory of items they to sell to the public, the accrual method is prescribed (Pinson, 2007). It is easier to grasp the principles of cash accounting as compared to accruals accounting. It is also cheaper to hire accountants for cash accounting as opposed to the accruals method. In planning tax, the cash accounting is preferable by businesses because they are taxed basing on their present cash flow and not accounts receivables (Pinson, 2007). Question Two The benefit of the accrual method is that it is good at matching expenses and revenues. This method also presents a more accurate status of a company’s financial position since its financial statements are more detailed (Bragg, 20 10). The balance sheets also contain more entries because they list non cash entries too. However, the disadvantage is that it is poor at keeping track of cash. Since revenues are recorded when a business transaction takes place, the business statement will indicate that revenue is generated even without the bank account having money. The situation is more made complex by slow paying clients. The accruals method is tedious in the amount of work needed to acquire data. It also needs more resources to operate (Bragg, 2010). Conversely, the benefit of the cash accounting method is that it is good at tracking cash flow. It is also easier to work on data and produce statements in the cash accounting. However, its disadvantage is that it is poor at matching money put out for expenses with earned revenues (Bragg, 2010). This situation poses a difficulty when a company buys items in one month and sells them in a different month. For example, a business buys an item in January intending to s ell it then later pay USD 100 in cash. However, it is sold in February at USD 150 and the cash is also received in February. At the end of January when the books were closed, the USD 100 had to be reflected, although there was no revenue to match it, hence, indicating a loss. February will, therefore, indicate USD 150 as profit, yet the true profit is USD 50. Question Three Generally accepted accounting principles (GAAP) prescribe the accruals method as opposed to the cash method because accruals method conforms to recognition of revenue, cost and match principles (Pinson, 2007). The accruals method is also practical because it captures financial implications of economic activities in the accounting periods they occur, whether cash is received or not. Accruals method is also the method of choice for GAAP because of the accuracy of its financial reporting in complex business transactions. The accruals method acknowledges that projects and credit sales impact a business’ financ ial status at their time of occurrence, hence the need to reflect such transactions on the financial statements of same period within which they take place. The accruals method recognizes a sale when a client takes up ownership of a product or a service is delivered and increases the company’s revenue at that time even if cash is not yet the account (Pinson, 2007). Question Four The United States Federal

Detente Was Caused By Political And Economic Motivations History Essay

Detente Was Caused By Political And Economic Motivations History Essay In the context of the Cold War, dà ©tente (the French word for relaxation) was an easing of tensions between the United States and the Soviet Union. It lasted through the 1970s, starting with the Nixon administration and ending with the Carter administration. Dà ©tente was mainly caused by political and economic motivations. The Sino-Soviet Split strained relations between the Soviet Union and China, the two largest Communist countries at the time. As China began to form a more diplomatic relationship with the United States, evidenced by President Nixons visit to China in 1972, the USSR feared that an alliance between the two countries would undermine its power, prompting it to seek amicable relations with the United States as well. Economic motivations were also a factor. Before dà ©tente, both the US and the USSR stockpiled weapons to keep on par with the other it was believed that Mutually Assured Destruction (MAD) could be averted only if both countries had the same nuclear capability. However, nuclear arms buildup was proving to be more and more unfeasible for both countries. In the United States, a combination of arms buildup and the Vietnam War strained the federal budget and stifled President Johnson and Nixons domestic policy of the expanding social welfare. Naturally, dà ©tente led to greater cooperation between the United States and the Soviet Union. Probably the most significant act of cooperation between the two countries was the Strategic Arms Limitation Talks (dubbed SALT I) of 1972, an agreement that limited nuclear arms production for both countries. During the same year, the Anti-Ballistic Missile Treaty limited systems that defended against Inter-Continental Ballistic Missiles (ICBMs). The Apollo-Soyuz project in July 1975 was a space flight cooperative between the two countries, where American astronauts worked collaboratively alongside Russian cosmonauts on scientific experiments. The project eased Space Race tensions and provided a foundation for future space cooperatives such as the International Space Station. Cooperation between the United States and the Soviet Union also extended economically, as the US shipped grain to the USSR after the failure of its collectivized agriculture program, where the state controlled large conglomerate farms. Unfortunately, however, dà ©tente was abandoned by the 1980s. The Soviet invasion of Afghanistan forced President Jimmy Carter to abandon the SALT II talks that were in progress and to increase US military spending. President Reagan continued the increase of Cold War tensions throughout his presidency, until the collapse of the Soviet Union by the end of the 1980s. Diogenes -412 BCE to 323 BCE -Greek Philosopher, co-founder of Cynic philosophy -Life -Born in Sinope, a Greek colony -Worked with father as a banker, exiled for defacing currency -Traveled to Greece and made a personal goal of challenging the status quo -Became the pupil of the ascetic Antisthenes, who was a pupil of Socrates -Captured by pirates on his way to Aegina; sold to the Corinthian Xeniades; tutored Xeniades sons and lived in Corinth for the rest of his life -Divergent stories of his death: held his breath, infection from a dog bite, complications from eating a raw octopus; supposedly, he left instructions to be cast outside the wall of the city after he died so that animals could eat his carcass -Philosophy -None of his written works survive; anecdotes about his life provide the source for his philosophy -Protested against the artificial material comforts of society and called for a return to a simplistic life in harmony with nature -Obscene: urinated and defecated and masturbated in public -Called himself a citizen of the world, a cosmopolite, at an era where ones social standing was intimately tied with ones city-state. -Diogenes the Dog: -The word cynic is derived from the Greek word meaning dog -Living shamelessly -Extolled the dogs honest simple living and mocked the artifice and hypocrisy of civilized living -Anecdotes -Threw away his wooden bowl as a child so he could drink from his hands -Said to have lived in a tub -Walked with a lamp in broad daylight, as he was looking for humans -When Alexander asked him if there was a favor he wanted, he told Alexander to stand out of his sunlight Diogenes Diogenes was a Greek philosopher who lived from 412 BCE to 323 BCE. As a co-founder of the Cynic philosophy, he is famous for anecdotes of his asceticism and disregard for social conventions. Born in Sinope, a Greek colony, in his youth Diogenes worked with his father as a banker. He was exiled from the city after he was found complicit in a controversy surrounding the defacement of currency. After being exiled, he settled in Athens and made a personal commitment to challenge the status quo there. He subscribed to the ascetic philosophy of Antisthenes, who was a pupil of Socrates, and became his only pupil. At some point in time, he was captured by pirates on his way to visit the Greek city of Aegina. The pirates then sold him to a Corinthian man named Xeniades. Diogenes tutored Xeniades sons and lived in Corinth for the rest of his life. There are multiple accounts of his death: he either died by holding his breath, by an infection from a dog bite, or from complications after eating raw octopus. Supposedly, he left instructions to be cast outside the wall of the city after he died so that animals could eat his carcass. While it is believed that Diogenes had a respectable body of written work, none survive today; only anecdotes about his life provide the source for his philosophy. As a Cynic, he protested against the artificial material comforts of society and called for a return to a simplistic life in harmony with nature. In perhaps the most famous anecdote about Diogenes, Alexander the Great, awed by the great philosopher, asked him what favor could he do for him. Diogenes only asked Alexander to step away, for he was blocking the sunlight. During a time when success was measured in material gains, he lived in destitute poverty. It was said that, as a young boy, he cast away his wooden bowl so that he could drink from his hands. During a time when ones social standing was intimately tied with ones city-state, he called himself a citizen of the world a cosmopolite. As Diogenes lampooned the follies of man, he praised the virtues of the dog indeed, the word cynic is derived from the Greek word me aning dog. He himself was comparable to a dog, as he lived shamelessly he often defecated and urinated in public, much to the chagrin of the people around him. Because of his radical break from the traditions of his time, Diogenes is still well-remembered today. He is often seen as a symbol of truth and honesty an image of candid, if eccentric, simplicity against corrupt artificiality.

Rosa Parks Essay -- History Rosa Parks Racism Essays

Rosa Parks Rosa Parks, born in Tuskegee, Alabama on February 4, 1913 in was raised in an era during which segregation was normal and black suppression was a way of life. She lived with relatives in Montgomery, where she finished high school in 1933 and continued her education at Alabama State College. She married her husband, Raymond Parks, a barber, in 1932. She worked as a clerk, an insurance salesperson, and a tailor’s assistant at a department store. She was also employed as a seamstress by white residents of Montgomery who were supporters of black Americans’ struggle for freedom and equal rights. Parks became active in civil rights work in the 1930’s. In 1943 Rosa became one of the first women to join the Montgomery National Association for Advancement of Colored People (NAACP). Between 1943 and 1956 she served as a secretary for the group and later as an advisor to the NAACP Youth Council. She also contributed to the Montgomery Voters League to increase black voter registration. During the summer of 1955 Rosa accepted a scholarship given to community leaders which gave her a chance to work on school integration at the Highlander Folk School in Tennessee. This was an excellent opportunity for her because she was able to experience racial harmony which nurtured her activism. Obviously Rosa, like many others, dedicated many years of her life trying to increase equality for black Americans. Though these efforts did not go unnoticed or fail in making any progress, it wasn’t until Dec. 1 of 1955 that Rosa made a decision that would later make her known as the â€Å"Mother of the Civil Rights Movement†. On this significant day Rosa simply refused to give up her seat on the bus to a white man who was standing. Though i... ... it was the way in which she did it. She didn’t argue, she didn’t yell or threaten anyone. She did not make a scene. She protested in a peaceful way, and it’s great to know that even if young people are not taught the details of her life they can admire her and realize that violence and hatred are not needed for things to change. On Dec. 1 of 1955 Rosa simply remained seated, and by doing so took a stand, one that has made her one of the most honorable figures in US history. Works Cited 1. â€Å"Rosa Louis McCauley Parks 1913-.† African American Almanac. 1985. 2. Koeller, David. â€Å"The Montgomery Bus Boycott.† North Park University. 1999 dkoeller@northpark.edu* 3. â€Å"Rosa Parks.† Acheivement.org. 1997. The Hall of Public Service. 2000. http://www.acheivement.org/autodoc/page/par0bio-1* 4. Parks, Rosa. Rosa Parks: My Story. New York, 1992.

Online Games Is Formative Way of Learning

Supporting early learning and development through formative assessment A research paper Supporting early learning and development through formative assessment A research paper Elizabeth Dunphy, EdD Commissioned by the National Council for Curriculum and Assessment, NCCA  © NCCA 2008 24 Merrion Square, Dublin 2 www. ncca. ie Aistear: the Early Childhood Curriculum Framework Contents Glossary 5 Introduction 6 Section 1: General background Purpose of the paper Assessment and curriculum The Irish context The practice context The legislative context Ethical IssuesTowards a definition of formative assessment Supporting learning and development 8 8 8 9 9 10 11 12 12 Section 2: The nature of early learning Characteristics of early learning The complexity of early learning Key theoretical constructs for assessment Ecological perspectives Socio-cultural perspectives Activity theory Children’s agency Children’s collaboration in learning Intersubjectivity and collaboration Childr en as co-constructors of knowledge Play as a context for formative assessment Emerging approaches to assessment Performance assessment and authentic assessment Summary 13 13 13 3 14 14 14 15 15 17 17 18 18 19 21 Section 3: What to assess in early learning The essentials of learning Dispositions A range of cognitive abilities Emotional well-being Self-concept and sociability Summary 22 22 22 23 23 24 24 Section 4: How to assess early learning A narrative approach to assessment of learning in early childhood Learning stories: A credit-focused approach A fully-contextualised account of learning Methods for collecting information on children’s learning Observing and empathising Conversations with children Clinical interviews Making sense of children’s learningSustaining learning and development through documentation Portfolios Summary 25 25 25 26 27 28 29 29 30 30 31 33 3 Aistear: the Early Childhood Curriculum Framework Section 5: Assessment and the practitioner Professio nal knowledge Skills base Ethical considerations Manageability of assessment Tensions 34 34 34 35 35 36 Concluding comments 37 References 38 Table 1: Gardner’s understanding of human development and assessment and Shepard’s guiding principles of assessment 19 4 Aistear: the Early Childhood Curriculum Framework Glossary Glossary Agency: Children are active in their own learning.Some ways in which they display their agency is by taking the initiative in learning situations, by observing and becoming involved in ongoing events, or by initiating conversations with others. Authentic assessment: Assessing children on tasks that are part of their ordinary everyday experiences in their early education and care settings. Co-construction: This occurs when children and/or practitioners construct meaning and knowledge about the world together in interaction. Collaborative learning: This is learning that takes place in social contexts and using the resources of the environment.Form ative assessment: This is assessment that informs teaching and learning. It is concerned with the shortterm collection and use of evidence for the guidance of learning. Intersubjectivity: This is the mutual understanding achieved by people in communication. Meta-cognition: This refers to what children think about their own learning, thinking and remembering and how the act of thinking about these processes affect the ways in which children then go about intentionally learning, thinking and remembering. It is a process whereby children become aware of their own thought processes.Pedagogy of mutuality: This perspective recognises that both child and adult bring beliefs and ideas to the learning situation and that discussion and interaction are the means by which a shared frame of reference is established. This results in an exchange of understandings between the child and the practitioner. Pedagogical content knowledge: This is a form of professional understanding which brings togethe r content knowledge and knowledge about pedagogy. It is based on an understanding of how best to organise and present ideas and adapt them in response to the diverse interests and abilities of children.Performance assessment: Assessing children’s early learning and development through observing, recording, and evaluating children’s performance or work. Scaffolding: This refers to the practice of providing guidance and support to children as they move from one level of competence to another. It is a metaphor that is used to describe interactional support for children’s efforts. The assistance offered to the child is sensitive to and contingent on the amount of support needed. Schema: These are patterns of early repeatable behaviours which children engage in and which lead them through a process of co-ordination, to make generalisations.Socio-cultural theories: These are a family of theories that have arisen from the work of Vygotsky and which have in common their emphasis on the role that social and cultural factors play in children’s development and learning. Theory of mind: Children gradually acquire the understanding that other people can hold beliefs about the world that differ from what the child him/herself believes or appears to be true. Transformation of participation: From a socio-cultural perspective, children are seen as developing through a process of participating in activities of their communities, and in doing so their participation changes.They become progressively more expert through engagement in cultural practice and through social interactions that guide them in taking on new roles and responsibilities. 5 Aistear: the Early Childhood Curriculum Framework Supporting early learning and development through formative assessment Introduction This research paper, Supporting early learning and development through formative assessment responds to the questions – What’s the purpose of formative assessment in early childhood? What should we assess? How should we assess?The paper is one of four research papers commissioned by the NCCA to set out the theory trail behind the Framework for Early Learning1. This paper is being used to develop guidelines on assessment for inclusion in the Framework. While there are a number of different types and functions of assessment this paper focuses on formative assessment as this offers most potential in terms of assessing to support learning in the day-to-day interactions between adults and children in early childhood. Section 1 of the paper, General background explores the meaning of assessment and its relationship with teaching and learning.Though still very much an emerging area, what we know about how to support early learning and development through the formative assessment process has advanced somewhat in recent years. In many ways the advances in assessment practices in early childhood education and care mirror those in the field of assessment g enerally. In particular, the articulation of the interrelatedness between teaching, learning and assessment and the complexity of the relationships between these processes and curriculum is of as much importance to those concerned with early learning and development, as it is to those concerned with later stages of development.The term assessment, as applied in early childhood education and care, generally implies the intention to provide a rich picture of the ways in which children act, think and learn. In order to orient the discussion about assessment in early childhood education and care, the initial section of the paper outlines the general context in relation to the assessment of early learning and development. While a number of different reasons for assessing early learning and development can be identified, this paper focuses on using formative assessment to support teaching and learning.Section 2, The nature of early learning begins from the premise that in assessing early learning and development it is critical to acknowledge and take account of the nature of early learning and development. We know that in early childhood learning and development is rapid, episodic and holistic. It is also highly influenced by the extent of support that is available for that learning. The adults around the child, and the extent to which they can and do support early learning and development, are crucial elements in determining the extent of learning.Because of their stage of development, children’s abilities in some areas are not yet mature. Their verbal abilities are still emerging, and so assessment of learning and development is often through observation of, and inference from, the children’s actions and reactions in particular situations. It is also essential to acknowledge and take account of the fact that there are considerable cultural variations in children’s experiences. These will result in differences in the course and content of early learning and development. They may also result in considerable differences in how children learn and in how they display their learning.It is important to focus on the breadth of children’s early learning and development. Section 3, What to assess in early learning focuses on assessing children’s dispositions, well-being, cognitive abilities and self-concept and sociability. Assessment in early childhood is shaped by how children from birth to six years learn and develop. A narrative approach offers great potential for making assessment of early learning visible. Documentation of evidence of early learning and development in various ways, using a variety of media and tools, is important for both reflecting on and communicating about children’s achievements.There appears to be general agreement that assessment of early learning and development should be informal, carried out over time, and in the context of the child’s interactions with materials, objects and other people. It should also be authentic in the sense that it should take place in real-life contexts where it is embedded in tasks that children see as significant, meaningful and worthwhile. Informal assessments, carried out as children engage in experiences they see as relevant and meaningful, are likely to produce the best assessments of early learning and development.These issues are considered in Section 4, How to assess early learning. 1 The Framework for Early Learning was renamed Aistear: the Early Childhood Curriculum Framework in 2009. 6 Aistear: the Early Childhood Curriculum Framework Supporting early learning and development through formative assessment Section 5, Assessment and the practitioner discusses the need for professional development for early childhood practitioners. Good assessment practice requires understanding about how children learn and develop, the process of assessment, and skills to manageably assess in ways that respect children and that are e thically sound.The concluding comments clarify and summarise the key messages across the paper. Key points arising from the discussion are presented in shaded boxes throughout the paper. Some of these points relate to key messages arising from theory and research while others are aspirational. 7 Aistear: the Early Childhood Curriculum Framework Supporting early learning and development through formative assessment Section 1: General background This section of the paper explores what is meant by assessment in early childhood and discusses its relationship with teaching and learning.Informed by this, a definition of formative assessment is presented. The section concludes by describing the current practice and legislative context in which assessment takes place in Ireland. Purpose of the paper The purpose of this paper is to review issues related to formative assessment of early learning. The findings of the paper will be used to support the development of the assessment guidelines in the Framework for Early Learning2. The paper responds to questions related to the what, why and how of formative assessment in early childhood. Assessment and curriculumWays of assessing children’s learning and development cannot be separated from features of the curriculum (for example, the degree of formality or informality that characterises it), and from views of learners and learning which are embodied in that curriculum. Kelly (1992) identifies the interrelating of curriculum and assessment as †¦ a highly complex and sophisticated matter (p. 16). He argues that the interplay of one with the other is crucial in determining the effectiveness of either. The NCCA is developing a curriculum framework for children between the ages of birth and six years.The Framework embraces a particular view of the child, of learning and of how that learning may be celebrated and extended. In the Framework for Early Learning, learning is presented in four broad and complementary theme s:  ¦Ã‚ ¦ Well-being  ¦Ã‚ ¦ Identity and Belonging  ¦Ã‚ ¦ Communicating  ¦Ã‚ ¦ Exploring and Thinking. Some of the principles related to how children develop and learn which underpin the Framework include the following:  ¦Ã‚ ¦ holistic learning and development  ¦Ã‚ ¦ active learning  ¦Ã‚ ¦ play and first-hand experiences  ¦Ã‚ ¦ relevant and meaningful experiences  ¦Ã‚ ¦ communication and language  ¦ a well-planned and well-resourced outdoor and indoor learning environment. It will be important to identify an approach to assessment that will help practitioners identify and support children’s learning as it relates to the Framework’s principles and themes. Assessment and teaching are now generally considered to be as much inseparable processes in early childhood as they are in any other period of life (Shepard, Kagan and Wurtz, 1998; Bowman et al. , 2001). We now know that children learn by building new understandings on those that they already have ( Wood, 1998).In order to support children’s learning then, practitioners first collect information about children’s well-being, identity and belonging, communication, and exploration and thinking. What children engage with, think, know, feel or can do are all of importance in the assessment process. Reflection on this information helps the practitioner to establish 2 As noted earlier, the Framework for Early Learning was renamed Aistear: the Early Childhood Curriculum Framework in 2009. 8 Aistear: the Early Childhood Curriculum Framework Supporting early learning and development through formative assessment ow best to advance children’s learning and development. Once this is established the practitioner is then in a position to plan worthwhile, interesting and challenging learning experiences to further progress learning. Clearly then, assessment in early childhood is not something that can be considered independent of either curriculum or learning. It is critica l that the assessment of early learning recognises the unique nature of development in early childhood. It is also critical that we learn from the experiences of countries with a longer history of appraising assessment practices and processes than we have here in Ireland.Working in the context of the United States, where there has been considerable interest in finding appropriate assessment formats for use by early childhood practitioners, Shepard et al. (1998, pp. 8-9) devised a set of principles to guide practice and policy for the assessment of children’s learning. These represented a synthesis of understandings in respect of the most appropriate approaches to assessment in early childhood and the authors advised that they should apply to any situation in which assessments are used to make decisions about children’s learning:  ¦Ã‚ ¦Assessments should bring about benefits for children.  ¦Ã‚ ¦ Assessments should be tailored to a specific purpose and should be reli able, valid and fair for that purpose.  ¦Ã‚ ¦ Assessment policies should be designed recognising that reliability and validity of assessments increases with children’s age.  ¦Ã‚ ¦ Assessments should be age-appropriate in both content and the method of data collection.  ¦Ã‚ ¦ Assessments should be linguistically appropriate, recognising that to some extent all assessments are measures of language.  ¦Ã‚ ¦Parents should be a valued source of assessment information, as well as an audience for assessment results. The Irish context The practice context Assessment in the early years of a child’s life can be viewed from a number of perspectives. David (2003) identifies three perspectives  ¦Ã‚ ¦ the day-to-day informal assessments made by the adults with whom the child comes in contact. In most cases these are early years practitioners who may or may not document such assessments.  ¦Ã‚ ¦ the physical assessments by paediatricians, public health nurses and family doc tors.These aim to identify any physical problems that may impede children’s progression and seek to alleviate them as much as possible.  ¦Ã‚ ¦ diagnostic assessments that can have a range of functions, including identifying children with special educational needs, and helping practitioners to support their learning more effectively. No single type of assessment can serve all of the purposes identified in the perspectives outlined above. Each perspective has a role to play, especially in the case of children with special needs where diagnostic assessments are of paramount importance.Babies, toddlers and young children may experience various types of assessments in early childhood. Some may occur frequently, others occasionally. Multi-agency and multi-disciplinary communication is a critical means by which information related to the child’s development and learning can be shared for the benefit of the child. It is imperative that practitioners in early childhood settin gs have access to any information that is of use in making sure learning opportunities in the setting are appropriate for each individual child.The practice of practitioners building on assessments carried out by other professionals such as therapists can be facilitated by significant levels of inter- and/or multidisciplinary teamwork. 9 Aistear: the Early Childhood Curriculum Framework Supporting early learning and development through formative assessment Where children spend some or all of their day in out-of-home settings the practitioners with whom they are in contact engage in ongoing assessment for supporting learning and development.Traditionally, observation is the primary method used in assessing children’s learning and development in the range of early education settings in Ireland. For instance, close observations of children’s play in a range of childcare services in Ireland provide the basis for learning and teaching stories (Brennan, 2004). Many practitio ners use checklists to record aspects of their observations. These are often used to record observations in relation to the assessment of children’s skills and understandings, particularly in the area of identifying children with special educational needs and in supporting their learning and development.In relation to their use of assessment practices to support children’s learning in curriculum areas, only about half of infant teachers who participated in Phase 1 of the Primary Curriculum Review (NCCA, 2005) reported that they used observation and about three-quarters reported using documentation. Infant teachers in primary schools also use a range of developmental and diagnostic assessments, for example, in the area of early literacy, to assess specific aspects of children’s development and learning. (See Section 4 for a more extensive discussion on observation as an assessment method. )Increasingly there is an awareness that children live different childhoods : their social, cultural, linguistic and ecological experiences and opportunities differ and all of this influences assessment. Practitioners who are in daily contact with children are in a good position to familiarise themselves with these diverse aspects of children’s lives and of their possibilities for early learning and development. Consequently, on a day-to-day basis, the practitioner’s own assessments are the ones that have the most potential in terms of planning for children’s learning and of making judgements regarding children’s progress.Using assessment for this purpose is the central focus of this paper. Key point A range of assessments are appropriate in assessing children’s learning. The focus of the assessment depends on its purpose. The central focus of this paper is on formative assessment where practitioners’ own assessments are used to support and plan for children’s learning. The legislative context There is a long history of informal assessment of children’s learning in Ireland. However, for various reasons early childhood practitioners now find it necessary to document learning in ways that were not general practice previously.Both legislative requirements and practitioners’ own desires to better understand early learning and how best to extend it, are to the fore in encouraging the documentation of information related to children’s early learning and development. In relation to young children attending primary schools, The Education Act (Department of Education and Science, 1998) requires principals and teachers to regularly evaluate students and periodically report the results of the evaluation to the students and their parents. The implications of this requirement for teachers and schools include  ¦ developing assessment procedures which provide an accurate account of children’s progress and achievement  ¦Ã‚ ¦ creating and maintaining records of childrenâ €™s progress and achievement while they are attending the school  ¦Ã‚ ¦ providing parents with assessment reports which contain accurate and clearly accessible information about their children’s progress and achievement (NCCA, 2007a, p. 95). The Equal Status Act (The Equality Authority, 2000) has implications for the assessment policy in early education settings.In particular, it requires settings to be aware of the effects of context, culture and language in assessing children’s learning and development. 10 Aistear: the Early Childhood Curriculum Framework Supporting early learning and development through formative assessment The Education for Persons with Special Educational Needs Act (EPSEN) (Department of Health and Children, 2004) requires that where a child has or may have special educational needs an assessment of those needs should be carried out. With children not attending formal schooling this is the responsibility of the relevant health board.Where th e child is a student then the Act requires schools to identify when a child is not benefiting from the education programme on offer and to investigate the reasons behind this. The school, or in the case of a child not at school the relevant health board, is mandated to ensure that an individual education plan (IEP) for an appropriate education for the child is drawn up in consultation with the child’s parents. The Act outlines the statutory requirements for educational planning for children with special educational needs (SEN).It requires that a multi-disciplinary assessment be carried out in situations where it is considered that the child may have special educational needs. An IEP must then be prepared for each child identified as having such needs. Discussion and agreement regarding the abilities, skills and talents as well as the nature and degree of the child’s special educational needs, together with an analysis of how these needs affect the child’s learni ng and development is required. The plan must include these and must also specify goals for learning and development for the child over a period not exceeding ne year. It must also specify the supports that need to be put in place to enable the child to participate in and benefit from education. The Disability Act (Department of Health and Children, 2005) enables provision for the assessment of health and education needs for persons with disabilities, arising from their situation. The Act provides for access for people with disabilities to health and education services. In relation to educational needs, Part 2 Section 8 (9) states that where an assessment is applied for it must be carried out by or at the request of an assessment officer who then identifies the need for the provision of an educational service to the child, he or she shall, in case the child is enrolled in a school, refer the matter to the principal of that school†¦in any other case, refer the matter to the coun cil for the purposes of an assessment. The Child Care (Pre-School Services) (No 2) Regulations (Department of Health and Children, 2006) set out the regulations and requirements pertaining to all aspects of the operation of pre-school settings. Regulation 5 explicitly requires that:A person carrying on a pre-school service shall ensure that each child’s learning, development and well-being is facilitated within the daily life of the service through the provision of the appropriate opportunities, experiences, activities, interaction, materials and equipment, having regard to the age and state of development of the child and the child’s cultural context. To fulfil this requirement it is necessary for practitioners to engage in making important judgements about children’s learning and development and how best to extend and enrich it. By implication this involves the practitioner in assessing learning and development.Indeed, the explanatory guide directs practitione rs to be pro-active in ensuring that appropriate action is taken to address each child’s individual needs with his/her parents and following consultation, where appropriate, with other relevant services (p. 39). While there are other pieces of legislation which impact on aspects of assessment such as the transfer of assessment information between settings, the focus of this paper is on the actual process of using assessment to support early learning and development. How best to comply with the above demands in ways that are respectful to hildren; capture the complexity of early learning; and are helpful in planning future learning experiences has now become a key issue for consideration for early childhood practitioners. Key point Assessment takes place within a particular legislative framework in Ireland. Ethical Issues The nature of the power relations between babies, toddlers and young children and the practitioners with whom they come into contact needs to be acknowledged in the assessment situation. The power of the adult and the relative dependency of children make it imperative that ethical issues are given serious consideration by practitioners.Some of these issues are discussed later in Section 5. 11 Aistear: the Early Childhood Curriculum Framework Supporting early learning and development through formative assessment Towards a definition of formative assessment Bowman, Donovan and Burns (2001) suggest that the term assessment, as applied in early childhood education and care, generally implies the intention to provide a rich picture of the ways in which children act, think and learn. Such a picture focuses on the individual’s learning, is built up over time and provides evidence of learning in a number of different contexts.In relation to its importance, they argue that: Assessment has an important role to play in revealing a child’s prior knowledge, development of concepts and ways of interacting with and understanding the worl d so that teachers can choose a pedagogical approach and curricular materials that will support the child’s further learning and development. (p. 259) Pelligrini (1998) describes assessment in early childhood as being about the collection of information about children. This is generally understood to encompass a number of other processes besides collecting. For example, Lally nd Hurst (1992) describe how assessment also involves practitioners in documenting, analysing and reflecting on the information collected, and using this to plan and support further learning. This definition is very similar to that used in Assessment in the Primary School Curriculum: Guidelines for Schools (NCCA, 2007a). While similar methods may be useful in both early childhood settings and in primary school settings, in early childhood assessment particular account needs to be taken of the characteristics of babies, toddlers and young children and to the unique ways in which these children learn.Early childhood assessment focuses specifically on finding out what children are interested in, understand, think, feel, and are able to do. It seeks to document this information in order to understand children’s thinking and learning styles, to chart children’s progress and to support further learning. It is developmental in that it focuses on processes rather than on content or product. Key point Assessment of early learning provides a rich picture of children’s learning by collecting and documenting information. Through reflecting on and using this information, children’s future learning is supported and enhanced.Supporting learning and development Assessment in early childhood has been identified as having a number of functions – ipsative, diagnostic, summative, evaluative and informative (Wood and Attfield, 2005). Assessment in early childhood has enormous potential to support learning and development. A recent large-scale longitudinal study of ear ly learning settings in England confirmed the importance of assessment in meeting children’s needs and in supporting their cognitive progress (Siraj-Blatchford, Sylva, Muttock, Gilden and Bell, 2002).The ultimate purpose of assessment in early childhood is to make learning more interesting, enjoyable and successful for children. Drummond (1993) suggests that assessment must work for children: We can use our assessments to shape and enrich our curriculum, our interactions, our provision as a whole: we can use our assessments as a way of identifying what children will be able to learn next, so that we can support and extend that learning. Assessment is part of our daily practice in striving for quality. (p. 13) Key pointAssessment in early childhood promotes the extension and enrichment of children’s early learning and development. The following section looks at the nature of early learning and the implications for assessing early learning. 12 Aistear: the Early Childhoo d Curriculum Framework Supporting early learning and development through formative assessment Section 2: The nature of early learning This section of the paper discusses the characteristics of early learning and identifies some key theoretical constructs that guide the teaching, learning and assessment processes during early childhood.Theoretical considerations have been influential in shaping new and emerging approaches to assessment and the most salient of these are discussed in relation to their implications for the assessment of early learning and development. Characteristics of early learning During the early childhood period children’s learning across the various dimensions of development (for example, physical, motor, linguistic, emotional) is greater than at any other period, but is also highly variable across the dimensions.It also occurs very rapidly, is episodic in nature and is very susceptible to environmental conditions (Shepard et al. , 1998). These factors con tribute to making the assessment of early learning and development very challenging. The complexity of early learning We have a great deal of evidence that early learning and development is both extensive and complex (e. g. Drummond, 1993; Bowman et al. , 2001; Carr, 2002). The research paper, Children’s early learning and development (French, 2007) provides information on many facets of early learning and development.Early childhood educators have consistently sought to convey the extent of this complexity and over the years they have provided evidence of exactly how much learning children can demonstrate, provided that it is approached in appropriate ways. For instance, Donaldson (1983) clearly demonstrates how children display different levels of proficiency/learning in different contexts. In her seminal work, Children’s Minds, she reviewed research that illustrated the dramatic effect of the inclusion or omission of a single adjective in questioning children on so- called ‘logical’ tasks.She argues (p. 59) that the young child †¦ first makes sense of situations (and perhaps especially those involving human intentions) and then uses this kind of understanding to help him make sense of what is said to him. Looking not at what children say but at what they do, the work of Athey (1990) and that of Nutbrown (1999) clearly demonstrates how, as children pursue certain schema for considerable periods of time, these can be identified and supported by practitioners. Early learning is seen, for instance in Athey’s work, to have its own recognisable and valid characteristics.Nutbrown (1999) draws out the implication of that work for the assessment of children’s pathways and patterns of development and interest. This work along with that of Drummond (1993) exemplifies vividly how much of children’s learning there is to see if practitioners are open to seeing it by looking beyond what children can tell us and instead o bserving what they actually can do. Play provides an important vehicle and context for this work. Key point During the early childhood period, children’s learning is highly complex and is made visible through assessing carefully and thoughtfully.Key theoretical constructs for assessment Dahlberg, Moss and Pence (1999) observe that in recent years, especially in Western Europe, there has been a process of rethinking childhood that has led to new constructions of the child. They locate this process in a number of interrelated developments with respect to learning theories; philosophy; psychology; sociology; and a concurrent questioning of previous understandings in these fields. From this post-modern perspective, the young child is seen, from the start of life, as a construction of his or her own world.This is very similar to the perspective adopted by Malaguzzi (1993), the founder of the world-renowned Reggio Emilia pre-schools in Italy. Dahlberg et al. (1999) describe how in Reggio Emilia pre-schools, the young child is understood as a unique, complex individual who is rich in the sense that he or she is equipped from the start to engage fully and actively in their world. A wider discussion of these perspectives follows. 13 Aistear: the Early Childhood Curriculum Framework Supporting early learning and development through formative assessmentEcological perspectives Ecological and socio-cultural theories of learning have largely dominated explanations of development and learning in early childhood in recent years. For instance, ecological (Bronfenbrenner 1979) and bioecological (Bronfenbrenner and Morris, 1998) models of human development have been influential in efforts to understand learning and development and associated processes such as assessment. These models emphasise the role in human development of both the environment and of processes.The research paper, Perspectives on the relationship between education and care (Hayes, 2007) in turn highligh ts both the importance of care and education in facilitating children’s overall development. From this perspective, human development is seen as taking place as a result of progressively more complex reciprocal interactions (p. 996) between the young child and the people, objects and symbols in the environment. To be effective the interactions must occur on a fairly regular basis over extended periods of time (p. 996).These enduring forms of interaction (proximal processes) are seen as key to learning and development and we must study these interactions over time and alongside the observation of behaviour in natural settings. From an ecologicaltheory perspective, Bronfenbrenner (1979) describes how the learner can participate in increasingly more complex learning situations and in doing so take increasingly greater responsibility in the learning situation. The perspective also emphasises the agency or active nature of children in their interactions with adults, objects and sy mbols.The model can be used to draw attention to the interpersonal and situational aspects of assessment, for example: the importance of the personal characteristics of the child and the adult in the assessment context, the importance of reciprocal interactions between child and adult and the importance of assessing children’s level of engagement with the objects and symbols provided in the immediate environment. Thus the ecological approach emphasises assessment of children engaged in real tasks in natural settings.This perspective sits very well with the socio-cultural perspective that we look at next. Socio-cultural perspectives In the past two decades socio-cultural perspectives, that is perspectives that highlight the social and cultural nature of learning, are increasingly used to explain the ways that learning and development occur in early childhood (Anning, Cullen and Fleer, 2004). Socio-cultural theories of learning suggest that the process of learning is as much a social construction as it is an individual one. Rogoff (1998, p. 91) describes development as transformation of participation. Transformation occurs at a number of levels: for instance, the learner changes at the level of their involvement, in the role they play in the learning situation, in the ability they demonstrate in moving flexibly from one learning context to another, and in the amount of responsibility taken in the situation. Activity theory also concentrates on the social aspects of learning. Activity theory Activity theory, which is a development of aspects of Vygotsky’s work (See for example, Engerstrom et al. 1999), is also being highlighted as a theoretical framework that may be useful in explaining the complexity of learning–related issues in early childhood. Fleer, Anning and Cullen (2004) explain how activity theory, in common with Rogoff’s discussion of socio-cultural theory, focuses on the study of the complexity of human behaviour in social g roups and in specific contexts. The theory is premised on the notion that the contextual features of a task contribute to †¦ performance on that task (p. 178).Furthermore, children use tools such as language, a particular action or resource to mediate knowledge in interactions with others. But the cultural features of the context in which they use these tools influences the way activities are performed and understood. Key point If socio-cultural theory informs our understanding of how children learn, it also by implication informs our understanding of assessment. 14 Aistear: the Early Childhood Curriculum Framework Supporting early learning and development through formative assessmentWhat all of these perspectives hold in common is their emphasis on the socially constructed nature of learning and of assessment. There are a number of other important constructs that also unite them to greater or lesser degrees. These include children’s agency, the importance of collaborati on, and the co-construction of meaning and knowledge. These constructs are particularly helpful when thinking about the quality of the interactions between practitioners and young learners. Quality interactions are increasingly recognised as central to pedagogy (Black and Wiliam 1998a; Siraj-Blatchford et al. , 2002).The next sub-section discusses these ideas in some detail, and in doing so, draws out the implications for assessment practices in early childhood. Children’s agency Bruner (1999a) argues that advances in the study of human development provide us with a profile of the child as an active, intentional being; with knowledge as ‘man-made’ rather than simply there; with ways to negotiate with others in the construction of knowledge. (See French (2007) for more detailed information. ) A crucial aspect of identity and self-esteem is that the child sees him/her self as an agent in control of his/her own actions.Some ways in which children display their agenc y is by taking the initiative in learning situations, by observing and becoming involved in ongoing events, or by initiating conversations with others. Agency is about taking more control of your own mental activity (Bruner, 1996, p. 87). Bruner argues that the agentive mind is not only active in nature but it seeks out dialogue and discourse with other active minds (p. 93). Bruner (1999a) identifies efforts to recognise children’s perspectives in the processes of learning as highly significant and he uses the term pedagogy of mutuality (p. 3) to describe the pedagogy that arises from such endeavours. It is premised on the belief that children are able to reason; to make sense (both alone and in discourse with others); to reflect and to hold theories about self and about the world. The practitioner, according to Bruner (p. 12) is concerned with understanding what the child thinks and how he/she arrives at what he/she believes. He identifies four key research constructs which have enriched this perspective on teaching and learning (and by implication assessment):  ¦Ã‚ ¦Intersubjectivity – how the child develops the ability to read other minds  ¦Ã‚ ¦ Theory of mind – the child’s grasp of another’s intentional state  ¦Ã‚ ¦ Meta-cognition – what the child thinks about learning, remembering thinking  ¦Ã‚ ¦ Collaborative learning – how children, through talk and discussion, explain and revise their thinking. These theoretical ideas are important also in the analysis of assessment as it relates to early learning and development. Children’s collaboration in learning is also important and this is considered below. Key pointThe active role which children themselves play in their interactions with others needs to be recognised and taken into account in any assessment of learning. Children’s collaboration in learning Zone of proximal development Vygotsky’s theory of learning (1978; 1986) has bee n highly influential in helping to explain the processes of learning in early childhood. In particular, his notion of the zone of proximal development has provided the foundation and potential for some of the most important recent initiatives in the assessment of individual children’s learning (Lunt, 2000).Berk and Winsler (1995) describe Vygotsky’s zone of proximal development (ZPD) as a dynamic zone of sensitivity in which learning and cognitive development occur. Tasks that children cannot do individually but they can do with help from others invoke mental functioning that are currently in the process of developing, rather than those that have already matured (p. 26). It appears that Vygotsky originally introduced the ZPD in the context of arguing against intelligence testing which he felt was seeking to assess something static and did not reflect the dynamic and ever-changing 5 Aistear: the Early Childhood Curriculum Framework Supporting early learning and developm ent through formative assessment nature of human cognition. Adult-child collaboration within the ZPD is critical for effective teaching and learning interactions because it is within such interactions that the practitioner identifies how the child may be assisted in learning and what the child is capable of doing with appropriate support. The practitioner also has the opportunity to assess the impact of such support on the child’s progress.This approach to assessment effectively merges the teaching and assessment processes. It is commonly referred to as dynamic assessment. When Feuerstein (1979) first proposed this form of assessment he was envisioning, in essence, a joint problem-solving situation during which the practitioner gauges the nature and extent of assistance required by the child in order to solve the problem. Children’s responsiveness to appropriate instructional interactions is a key factor in dynamic assessment situations and it is now considered to be a n important predictor of learning potential (Berk and Winsler, 1995).Lidz (1991) emphasises that: The focus of dynamic assessment is on the assessor’s ability to discover the means of facilitating the learning of the child, not on the child’s demonstration of ability to the assessor (as cited in Berk and Winsler, 1995, p. 139). Dynamic assessment is considered by Berk and Winsler (ibid. ) as especially useful for making visible the learning potential of those children whose early experiences do not include experiences that prepare them for learning in group/institutional settings. (For a comprehensive discussion of dynamic assessment and emerging approaches to such assessment, see Lunt, 2000).The concept of scaffolding is often associated with ZPD and it is this which we turn our attention to next. Key point Practitioner’s interactions with children often incorporate both teaching and assessment. It is critical that the practitioner is capable of engaging certai n interactive skills in such situations since these will be necessary to ensure optimal learning and development. Scaffolding Effective scaffolding (Wood, Bruner and Ross, 1976), where the adult guides the child’s learning in the ZPD, is an important feature of the engagement of the child in joint problem solving.Here, the child interacts with the practitioner while the two are jointly trying to reach a goal and this results in the establishment of intersubjectivity (Newson and Newson, 1975). Intersubjectivity refers to the process whereby two participants achieve a shared understanding whilst undertaking a task that they approach from different perspectives. The parties co-construct meanings in activities that involve higher–order thinking (Vygotsky, 1978). Rogoff (1998) emphasises the ongoing mutual process of understanding, which is inherent in joint problemsolving interactions.She also draws attention to the institutional and cultural aspects of joint problemsolvin g activities. She distinguishes between her socio-cultural approach to studying experts’ support of novices’ learning and other approaches which focus on particular techniques such as scaffolding. Rogoff distinguishes between the concepts of ‘scaffolding’ and of working in the zone of proximal development. She describes scaffolding as a specific technique focusing on what experts provide for novices; it focuses on the tutor’s efforts as they relate contingently to the novice’s successes and failures (p. 699).However, working in the zone of proximal development is, in her view, wider than scaffolding. It focuses on the processes of communication that builds a continually evolving mutual perspective. It is a way of describing an activity in which someone with greater expertise assists someone else †¦ to participate in socio-cultural activities in a way that exceeds what they could do otherwise (p. 699). Mutual contribution is an essential consideration so interactions and communicative and collaborative processes all form part of the picture, rather than just the child’s successes or errors as in scaffolding.Rogoff argues that The concept of scaffolding does not refer to the institutional and cultural context in which it occurs, whereas the concept of zone of proximal development requires attention to processes of communication and the relation of the interaction at hand to institutional, cultural and historic processes. (p. 700) 16 Aistear: the Early Childhood Curriculum Framework Supporting early learning and development through formative assessment Key point Supporting children’s learning is an important part of assessment. For the practitioner this is often far more complex than simply applying a technique such as scaffolding.Learners make an equally important contribution. Intersubjectivity and collaboration are important in scaffolding children’s learning and we look at these two concepts b elow. Intersubjectivity and collaboration Rogoff (1990; 1998) has illustrated how children make an important contribution in collaborating in the process of establishing joint understanding. Children, including infants in the first year of life, can sometimes be observed to be deliberately taking the lead in collaborative activities by seeking information or by directing activities.Rogoff’s analysis, consistent with Vygotsky, suggests that the intersubjectivity as achieved by adults and babies is different from that achieved by adults and children who can use linguistic (verbal and gestural) communication to achieve mutual understandings. This then has implications for the assessment process across the age range birth to six years. Working in the zone of proximal development with a toddler will include the adult engaging in the demonstration of objects, collaborative activity with objects and the focusing of the child’s attention.Rogoff (1998) points out that the child , for example in seeking to help the adult in everyday chores, very often initiates such activity. Older toddlers and young children will often seek to assert their independence in doing a particular task themselves but Rogoff’s analysis of the research suggests that they also will actively seek assistance when they are stuck. Recently a question has arisen about the capacity of early years settings to support the kinds of relationships and shared experiences that enable children to engage in the types of social participation that promote optimum learning (Parker-Rees, 2007).The research indicates that the nature and scope of babies, toddlers and children’s interactions with parents, the playful quality of these interactions and the extent to which relationships can influence reciprocal imitative behaviour (an important process of learning especially in the first year) must all be fully appreciated by practitioners and be seen as desirable conditions for learning in th e setting. Key point The concept of collaboration is key when considering assessment from a socio-cultural perspective.In collaborating, the child and the practitioner are involved in each other’s thinking processes through shared efforts. In order to assess certain aspects of learning by babies, toddlers and young children, it is essential for adults to collaborate with the children in order to understand their learning. The co-construction of knowledge is supported by intersubjectivity and collaboration and it is to this that we next draw our attention. Children as co-constructors of knowledgeIn recent times the term ‘co-construction’ has featured prominently in influential early childhood publications, although it was implicit in the last century in the work of Dewey (1933) who emphasised the ways in which children construct their learning by actively engaging in, and shaping, their experiences and environments. For instance, Jordan (2004) discusses the term s caffolding and compares it with coconstruction. The specific pattern of interaction that characterised early accounts of scaffolding, according to Jordan (ibid. and Rogoff (1998), generally maintained the power and control with the adult. They argue that the term co-construction emphasises the child as a powerful player in his/her own learning. An example of how this process of co-construction works in practice is illustrated in the discussions of the Reggio Emilia approach to early childhood education (Edwards, Gandini and Forman, 1998). Co-construction refers to adults and children making meaning and knowledge together (MacNaughton and Williams, 2004).Co-construction recognises the child’s expertise and in order to understand this, the practitioner needs to interact with the child and become aware of the child’s thoughts and thereby to establish intersubjectivity. 17 Aistear: the Early Childhood Curriculum Framework Supporting early learning and development through f ormative assessment Recent research (Siraj-Blatchford et al. , 2002) also highlighted the process of co-construction and found it to be a key factor in terms of promoting children’s learning.Essentially a co-construction perspective emphasises understanding and meaning on the part of both child and adult, rather than the acquisition of facts by the child. Jordan (2004) concludes that the two concepts, scaffolding and co-construction have different applicability depending on whether the goal of the practitioner is the exploration of thinking or the achievement of pre-specified learning goals. Key point Co-construction of meaning and knowledge is central to teaching, learning and assessment and it occurs when both child and practitioner engage together in achieving mutual understanding.Play as a context for formative assessment As this paper demonstrates, children’s learning is complex and assessment approaches need to take cognisance of this. In early childhood, this co mplexity is abundantly evident as children engage in play. The importance of play to young children’s learning and development is a key principle for early childhood practitioners (Wood, 2004). Assessing children’s understandings and progress as they play, either alone or with others, is a crucial activity in early year’s settings. In assessing the child’s learning through play the adult can use a range of approaches and methods.Practitioners make assessments by focusing on children’s play interests, their levels of engagement and participation. They make assessments while skilfully engaging with children in play. Skilful engagement includes intervention in play as and when appropriate. Such interventions may serve to initiate or sustain interactions, thereby leading to shared talking and thinking. They may also involve scaffolding children in order to enable them to reach their potential at a particular time. (See the research paper, Play as a con text for early learning and development (Kernan, 2007) for detailed information on play. Children’s learning is a complex matter and assessment approaches need to take cognisance of this. The paper now looks at emerging approaches to assessment, all of which take account of play as a vehicle for learning and development. Key point Assessing children’s understandings and progress as they play, either alone or with others, is a crucial activity in early year’s settings. Emerging approaches to assessment The rationale for using assessment to enrich and extend children’s learning can be located in recent developments in society’s understandings of learning in the early years.For instance, in recent decades there have been very big changes in our understandings of human nature and of learning. Gardner (1999, p. 91) reviews what he describes as several lines of evidence from the cognitive, neural, and developmental sciences which point to a far more capa cious view of the human mind and of human learning than that which informed earlier conceptions. He presents a picture of assessment that builds on the newly emerging picture of human development (see Table 1). Gardner’s principles complement the earlier principles presented by Shepard et al. 1998). (See pages 16-17. ) 18 Aistear: the Early Childhood Curriculum Framework Supporting early learning and development through formative assessment Table 1: Gardner’s understanding of human development and assessment and Shepard’s guiding principles of assessment Features of human development Features of assessment In understanding human development, there is Assessment should  ¦Ã‚ ¦ be simple, natural and occurring on a reliable schedule evidence for the existence of multiple faculties or ‘intelligences’  ¦Ã‚ ¦ have ecological validity (be done in situations hat are real)  ¦Ã‚ ¦ recognition of vast individual differences;  ¦Ã‚ ¦  ¦Ã‚ ¦ the desirab ility of assessing learning in context utilise instruments that are intelligence-fair and not dependent on language or logical faculties  ¦Ã‚ ¦ locating competence and skill ‘outside the head of the individual’.  ¦Ã‚ ¦ use multiple measures  ¦Ã‚ ¦ be sensitive to individual differences, developmental levels and forms of expertise  ¦Ã‚ ¦ use materials which are intrinsically interesting and motivating  ¦Ã‚ ¦ yield information to be used for the learner’s benefit.  ¦Ã‚ ¦ a necessity for a developmental perspective  ¦Ã‚ ¦ n emergence of a symbol-system perspective  ¦Ã‚ ¦ Performance and authentic assessment incorporate some of Gardner’s ideas and a discussion of these follows below. Performance assessment and authentic assessment Emerging approaches to assessment take account of developments in theories about learning and about human development. Performance assessment is currently seen as an approach that is particularly appropriate for asses sing many aspects of early learning and development (see Bowman et al. , 2001). Meisels (1999) describes performance assessment as assessments that are ounded on the notion that learning and development can only be assessed over time and in interactions with materials, objects and other people. In this approach to assessment, the expectation is that tasks must be practical, realistic and challenging for children (Torrance, 2001). Performance assessment implies observation of children as they undertake a number of routine tasks in early learning settings. According to Meisels (1999, p. 58) these should meet a number of criteria:  ¦Ã‚ ¦ tasks should bring together various skills that children display and demonstrate during the course of interactions  ¦ children should be assisted to perform to the very best of their ability  ¦Ã‚ ¦ tasks should be guided by developmental standards  ¦Ã‚ ¦ tasks should engage children in reflection about their work and in articulating their ideas about their learning. Authentic assessment is a type of performance assessment. It is described as compatible with the prevailing philosophy that emphasises whole child development (Puckett and Black 2000, p. 6). This philosophy explains development across a range of domains (for example social, moral, emotional, language and cognitive).It also recognises the diversity of early learning and the role of environmental factors in shaping that learning. From an authentic assessment perspective, curriculum and assessment are interwoven and emphasise relevant and meaningful experiences. Assessment focuses on what children do, and on how they do it in the context of meaningful tasks. Authentic assessment has a number of identifiable features (Puckett and Black, 2000, p. 7), including the following: 19 Aistear: the Early Childhood Curriculum Framework Supporting early learning and development through formative assessment  ¦Ã‚ ¦ an emphasis on emerging development  ¦ a focus on the youn g child’s individual strengths and weaknesses  ¦Ã‚ ¦ is based on principles of child growth and development  ¦Ã‚ ¦ emanates from logical, meaningful, relevant and applicable curricula  ¦Ã‚ ¦ is performance based  ¦Ã‚ ¦ recognises different intelligence and learning styles  ¦Ã‚ ¦ is reflective and analytic  ¦Ã‚ ¦ is ongoing and occurs in many contexts  ¦Ã‚ ¦ is collaborative with learners, parents and others involved in children’s learning  ¦Ã‚ ¦ is interwoven with teaching. Key point Authentic assessment is compatible with a whole child perspective on learning and development. 20 Aistear: the Early Childhood Curriculum FrameworkSupporting early learning and development through formative assessment Summary Where the purpose of assessment is to promote further learning, assessment becomes a particular type of teaching strategy. (See Marshall and Drummond, 2006). Assessment from a socio-cultural perspective takes account of the key learning processes as de termined by socio-cultural theory. In particular, collaboration and the importance in that process of the establishment of mutual understanding (intersubjectivity) need to be emphasised, as do ideas about children’s agency and those related to the co-construction of knowledge and understanding.An understanding of the different processes that contribute to children’s learning, and the types of interactions that promote it are key to understanding how such learning can best be assessed. The recognition of these processes at work is also central in conceptualising assessment approaches that take account of and display the key role of children themselves in the assessment process. Authentic assessment reflects new understandings about learning and about human development, and recognises the holistic, contextualised and dynamic nature of learning in early childhood.Having discussed the interconnection between how children learn and approaches to assessment, the next section looks at what to assess in children’s early learning and development. 21 Aistear: the Early Childhood Curriculum Framework Supporting early learning and development through formative assessment Section 3: What to assess in early learning This section of the paper identifies aspects of learning that are of concern in assessing children’s early learning and development. The challenges of assessing a wide range of learning and development in a balanced way are discussed.The essentials of learning Skills and knowledge are important in respect of early learning. However, increasingly there are calls for a wider view of what it is that children are learning in the years from birth to six, and for explicitness about other areas of children’s development that are now recognised as critical for long term success. For instance, Bertram and Pascal (2002) identify social competence, emotional well-being and dispositions to learn as core constituent elements of the effectiv e learner.In relation to each of these areas they identify elements that characterise the effective learner. Indicators related to disposition include independence, creativity, self-motivation and resilience. Those related to emotional literacy include empowerment, connectedness, and positive self-esteem. Those related to social competence inco

Free trade is a global public good

In acquiring a greater understanding of the aforementioned terms, one would proceed to outline the cost and benefits of free trade and any barriers that are associated with trade which can prohibit the process of free trade. Once all the above information has been given, one can then analyze the information and make an inform decision on if free trade is a global public good. In defining trade, O'Brien and Williams stated that trade refers to the exchange of one commodity for another.They further noted that whenever two or more individual's exchanges goods and services they are engaging in the process of trade, which has been in existence since the beginning of time – through the barter system. It is important to note that trade is an essential social activity that satisfies humans' wants, needs and desire; in other words, due to the existence of trade persons has improve their standard of living incredibly (O'Brien and Williams, 2010).It should be noted that there are three d ifferent forms of trade namely domestic, intra-regional and international trade. Domestic trade is also refers as internal trade which looks at the archiving and selling of local goods within the national boundaries of a specific country. It is believe that domestic trade functions as a link between producers and consumers; and it is sub-divided into two categories of wholesale and retail, through the exchange of goods and services.Trade is also done at the intra-regional level among members states of a regional bloc such as CAROM; this is mainly done to enhance regional cooperation through regional institution while primarily focusing on the economic exchange of goods and services. However, international trade is done on a such wider whereas the focus is on the exchange of goods, capital and services conducted across international borders.Due to globalization, industrialization and trade liberalizing, countries are allowed to engage in trade at all level rather to satisfy person wa nts and needs for domestic, intra- regional and international goods and services. It is important to note the principle of trade remains the same at all level and the only difference in the above three forms of trade is the cost and this is due to high level of taxes and trade barriers (Donkey, 2004). Some scholars argue for the movement of ere trade since it would remove all forms of trade barriers it would allow the world to trade freely with each other without any restriction.On the other hand, critics of free trade argue that free trade enhance exploitative condition where some nation has an unfair advantage over other due to their wealth and manufacturing capabilities. This is why it is argues that in theory, the concept of free trade is an excellent idea but in practice it is a human devastation on small island states and developing nations, as these countries lack the economies of scale that develop nations would have due to their size ND economic power (Donkey, 2004).Free tr ade can be defined as the absence of government restrictions upon goods, capital, and the flow of labor between nations, which could possibly hinder the process of trade. It is believe that an advantage of engaging in free trade is that it allows for nations to concentrate their effort on manufacturing specific product or service, where that nation can possibly have a distinct comparative advantage (Irwin, 2009). It is expected that under a free trade agreement a number of barriers to trade would be removed such as taxes, tariffs, import quotas and subsidies etc.If such is done, the implementation of a free trade agreement would allow foreign companies to trade their goods and service just as easy as a domestic company since they would be no restriction on trade. Additionally, it is believe that free trade will lower the prices of goods and set-vices being offer by promoting competition, innovation and specialization of products and services within a specific region (Irwin 2009).How ever as noted earlier, theoretically speaking free trade sounds like a perfect model but practically speaking it is not as easy a model to replicate and this is due to the fact that ere trade has numerous disadvantages to some states that would be involve in the process of free trade. Therefore, to leaves one to question if free trade can be considered as a Global Public Good (JPG) but before one can answer the above mentioned question, it is crucial to find out what is a global public good.According to the International Task Force on Global Public Goods; any goods or services that are essential for survival is a global public good and it should be made available for all without any charges (www. Nautilus. Org). Given the aforementioned definition, it Can be argued that the only global public good that is available in this world is â€Å"air', since all other things in the world has a cost attach to it. However, it should be noted that global public goods is a new concept which is still in the developmental stages by academics, researchers and policy analysts.Typically speaking, a global public good is considered a global good when it has universal benefits, covering multiple groups of society and by extension the entire population. The World Bank defines global public goods as commodities, resources, services and systems of rules or policy regimes with substantial cross-border externalities hat are important for development and poverty-reduction, and that can be produced in sufficient supply only through cooperation and collective action by developed and developing countries (www. Rollback. Org). In practical terms, the determination that the development community should work cooperatively to produce a desired quality and quantity of global public goods that involves consideration of how such action should be implemented and how collective financing can be employed to ensure that the respective public good is not underselling.However, the united Nations (UN) declare that Gaps should meet two requirements, they must be â€Å"non- vial† (where both you and I can consume the good without affecting the utility either of us derive from its consumption) and they must be â€Å"non- clubbable† (whereas no one can be prevented from enjoying it the good, once it has been produced) (Gaul, et al. 2003). The provision of public goods is a key element of the quality of life and environmental sustainability. The underplays Of global goods may affect prospects for economic development and threaten global economic stability, peace and prosperity.There are a number of mechanisms that are needed for the effective delivery of public odds and services in some developing countries that are central to poverty eradication strategy. However, the role of public goods in economic development has been neglected in the mainstream literature and the current views of economic development need to be enriched and complemented by considerations of global public goods to achieve sustained high-quality economic growth, and to ensure that growth translates into effective poverty eradication strategies.This is essential to achieve the Millennium Development Goals (United Nations Industrial Development Organization, 2008). Although the Millennium Development goals are not secretaries consider as public goods by nature, attaining them requires investments in international public goods. For instance finding a new vaccine against malaria or developing an accessible treatment for AIDS, preserving the peace or creating easier access to knowledge, promoting financial stability or establishing a more open and fair trading system could have a greater impact on poverty reduction that could aid in the international arena (Entailer and Trifler, 2002).There are several categories of public goods that are identified in numerous literatures which are all closely related to five f the Millennium Development Goals: the environment, health, security, kno wledge and governance. While it is believe that the environment, health and security are largely associated with benefits derived from reducing risk. Both knowledge and governance are primarily associated with enhancing capacity building.It is important to note that providing international public goods takes more than financial resources but rather it take takes the proper regulatory framework and institutional responses to ensure their supply. And that is where the greatest shortcomings remain. The world has made enormous strides in communications and interdependence between countries, but we have not developed the policies or institutions needed to manage these processes (Et Veldt, Hewitt and Morrissey, 2006).Free trade is regarded as a public good within the international political economy but the international community has a common interest in realizing the benefits of trade and the free movement of goods and services, which in turn requires co-operation. Due to the lack of coo peration among sovereign rational actors in an anarchical international society, the status of free trade as a public good appear somewhat difficult and even unlikely at times.It is assume that this occur due to the absence of central authorities within the international arena (Jones, 2002). In an international political system of individually rational actors (states) and no central authority capable of enforcing cooperation or providing public goods unilaterally, international agreements and organizations such as the General Agreements on Tariffs and Trade (GAIT) and the World Trade Organization (WTFO), are believed to be important and can be considered as an alternative mechanism to cooperation.The point is hat there is a need for an international regime which cooperates to achieve global public goods. One can argue that the benefits of free trade have differed on several accounts from traditional public goods and even if one tries to modify free trade to that of the classic trade theory it becomes even more problematic. Therefore, this leaves one with the question of if free trade is a public good and if so how can it be modify in such a way whereas everyone can eventually benefit from its existence (Hickman and Kookiest, 1997).The status of free trade as a public good serves as a point of departure specially for neo-liberal as it relates to regime theory on international cooperation concerning trade liberalizing. It can be argued that the existence of dilemmas of collective action leads to the retardation of the provision of public goods whereas international agreements and organization had failed to establish cooperation.The reason why the provision of public goods is so problematic is that it entails certain dilemmas of collective action, such as the prisoner's dilemma (base on mistrust and manipulation to receive a specific benefit over others rather than cooperating) and the free rider lemma (enjoying the good without contributing to the provision of i t) which are central in preventing rational actors from cooperating in the pursuit of global public goods.It is therefore, evident that international trade requires states to cooperate in order to dismantle the barriers of trade (Et Veldt, Hewitt and Morrissey, 2006). While some scholars would try effortlessly to make the argument that free trade is a global public good, one should note that there are a number of different barriers to trade, (politically, socially, environmentally, economically, and technologically among other). With all hose barriers against trade this leads one to ask a number of questions such as: Is trade is beneficial or harmful?Should traders be free to move goods and services across national frontiers? And if trade is to be subject to all these restrictions, what kinds of barriers should be imposed and what are the given reasons for such barriers? It is therefore important to know that within the global contemporary economy, international trade touches many s ocieties and communities through direct and indirect effects. It reaches into our homes, places of work and our recreational venues, depending on one's living arrangement and how deeply integrated one's society is within the global political economy.This is why trade is of such importance to all because it impacts us all through the simple consumption of our food to the very clothes we wear on a daily basis; these are all evidence of the tremendous importance of trade across national frontiers (Jones, 2002). For one to further understand if global trade can be seen as a public good, one would need to analyze the cost and benefits to free trade in an international arena. The benefits of free trade have been espouse by the liberals, who believe that free read benefits everyone whereas it increases efficiency and raises the level of productivity.However in sharp contrast, radical and nationalist critics have argued that free trade undermine national economies, create uneven development and damages the environment. It can be argued that the liberals trade theory appears to have created a high level of skepticism in the minds of persons, whereas the liberals are proposing that both sides to a transaction can make a profit. Now in the minds of the average persons this appears as absurd, especially since the common view of transactions see one did gaining while the other side makes a lost.Contrary to popular believe, the liberals has made a case for free trade in which all persons involve can gain, based on the theory of comparative advantage. According to this theory, countries should specialize and produce goods and services for which they possess a comparative advantage (O'Brien and Williams, 2010: 150). The move toward freer international trade has its roots in David Orchard's classical theory of comparative advantage, which is driven by inherent differences in a countries' capacity – and hence the cost – to produce different products and arrives.Ri chard definition of comparative advantage includes specialization of a product, returns of scale, product differentiation and technological differences. He believes comparative advantages in returnable industries are those with high startup costs, making small-scale entry difficult which can lead to more gains from trade and robust economic development (United Nations Industrial Development Organization, 2008). However, mercantilism's theories argued that the aim of a country was to increase its trade relative to that of its rivals hence increasing its wealth.For mercantilism, trade was a ere-?sum game with one country's gain equivalent to another country loss. Contrary to other contending views, Adam Smith argument of absolute advantage was the first to counter the protectionist philosophy of the mercantilism who regarded a positive balance of trade and accumulation of capital as the main goal of any trade policy. Smith pointed out the benefits of international trade and the divisi on of labor in his major work ‘The Wealth of Nations†.Smith notes that by specializing in producing what you do best and importing other goods from trading partners, one would gain both individually and collectively. It should be noted that Orchard's singular achievement was to demonstrate that trade was a positive-sum game in which all parties would have benefited, even if one party had an absolute advantage in the production of all goods and services (Hickman and Kookiest, 1997). Under a liberal trading order, trade would be undertaken by countries according to their comparative advantage.Due to this, countries would improve their economic growth, become more stable, powerful and efficient since they would be specializing in the production of foods and services in they were the most efficient producers and enabling their nonusers to buy foreign goods at the lowest prices. Based on the rules of comparative advantage, specialization would promote efficiency and increase growth, as seen in the underlying principles of the modern trade theory.However, Orchard's assumption that differences in labor productivity were the sole determinants Of comparative advantage is too limiting since it focuses too much on capital, labor and land. One can also note that the theory or comparative advantage appears to be very prescriptive since it suggests that the welfare of an individual country and by extension the world ill be improved base on countries specializing according to their comparative advantage (O'Brien and Williams 2010).From a liberal perspective, protectionism is inefficient since it reduces competition, and increases the monopoly power and thus the profits of the industries which benefit from protection. On the other hand, free trade increases the degree of products available to consumers, although ultimately it will reduce the degree of product differentiation in each country. The gains from trade come parlay from the greater degree of product varie ty and partly from the lower rice per product.The theory of free trade has emphasizes the gains or benefits from trade from a nation. There are two main aspects to be gain from the engaging in trade which are specialization which leads to increase productivity and economic growth; and diffusion of knowledge, innovation and production techniques which is closely linked to international trade. Trade is seen as an engine of growth as it advances the technological progress of society making production more efficient, effective and affordable within the 21 SST century (O'Brien and Williams, 2010).Despite the theoretical elegance, the theory of free trade is constantly being attacked by numerous critics. It can also be argued that free trade is meant to help eliminate unfair trade barriers to goods and services as well as raise the economy in developed and developing nations. There is a popular believe that free trade will create an unfair advantage to domestic supplier and it would reduc e the number of jobs created in a mercantilism society.For instance, persons within agricultural base countries have argued that industrialization has hinder their attempts to industrialized since comparative advantage dictates that they antique to import industrial products whereas they might have a future comparative advantage in the production of a specific industrial product. In such a case, one can argue that it is necessary to implement the necessary protections for local industries, until they become competitive and can reap the benefits of comparative advantage (Lamer 1994). Another argument against free trade is that it places the precedence of national security over trade.In other words, it is argued that countries need to seek alternative methods of acquiring certain food apart from via trade in times of war and conflict. Simply put, it means that countries need to be self-sufficient in the production of certain strategic industries. It is also a widely accepted view that if free trade threatens the national security of a state, that it would be necessary for the government of the state to impose certain tariff and taxes on trade and even impose any necessary restriction if needed in order to protect the society (Entailer and Trifler, 2002).The third argument against free trade is that it is harmful for the environment, whereas the increase in farming, pesticide, emissions Of greenhouse gases and high energy usage as created a harmful impact towards the environment. The Global Development and Environmental Institute (EDGE), find the environmental impact as mixed whereas some countries have a higher level of environmental hazards than others.Therefore, the EDGE suggested that the WTFO imposes certain barriers and restriction on those countries which has a higher level of environmental pollutants in comparison to the countries which has fewer pollutants since free trade is contributing to the degradation of the environment (O'Brien and Williams, 2010) . In conclusion it can be argued that ere trade is not a public good as it creates a number of disadvantages for some nations especially the developing countries. Such disadvantages include the loss of jobs, environmental hazards; inequalities in food securities and retardation in the development of industrialized products.Given the rules of the UN in regards to global public goods, in order for something to be considered as a public good it has to be able to benefit all persons and any usage of the item of product should not affect anyone. Therefore one can argue that free trade is not a global public good as it do not benefit all takeovers and in order for free trade to benefit all there need to be some trade barriers implemented on some nations and that in itself is against the rule Of a global public good.

Privacy and the Internet essays

Privacy and the Internet essays Robert Wright wrote an essay featured in Time Magazine on October 19, 1998. The essay was called Sin in the Global Village and it focuses on personal privacy in cyberspace. The Internet is a rapidly growing web of information that more and more people are using. The benefits are for instance immediate access to information from all around the world, electronic mail that arrive at a blink of an eye, being able to publish ideas on personal web pages, and even downloading a contemporary pictures over Waikiki beach just to see if theres any waves etc. Robert Wright is introducing the idea that the Internet has become an instrument of privacy killing. In the same way that the public is getting access to countless bytes of information, the accomplished computer user gets access to the private preferences and thoughts of the public. Wright suggests that people should be careful when publishing a Web page containing personal thoughts because anyone with Web-authoring software can easily trace the URL (electronic address) back to its origin. In short, peoples visions about a totally anonymous Internet are false because of the electronic trail that is left for others to find. Linda Tripp, who taped her conversations with the former White House intern Monica Lewinsky, exposed President Clintons recent oral sex scandal by means of surveillance. Wright is suggesting that this could happen to you too. Computer surveillance isnt all that uncommon these days so one should look out for what you write and where you go on the Internet because someday it might be used against you. Disintegration of privacy complicates life. Wright lists some of the precautions people have to think about in ordering a hotel room for an extra marital date: dont write e-mail to each other about it, dont use your credit card in paying for the room, and dont look into the security ...

Literary Anaysis A Modest Proposal Essay Example

Literary Anaysis A Modest Proposal Essay Example Literary Anaysis A Modest Proposal Essay Literary Anaysis A Modest Proposal Essay In A Modest Proposal, Jonathan Swift is poking fun at over population while also offering a solution. This relates to today because although not as dramatic, we are having an over population crisis as well. To learn that times were so rough in the seventeenth and eighteenth centuries, it is ironic to think we have learned almost nothing. The same thing is seen on the streets today, these mothers, instead of being able to work for their honest livelihood, are forced to employ all their time in strolling to beg sustenance for their helpless infants (p. 388).It is alarming that hundreds of years have gone by and there is still no solution. Swift offers after-birth abortion satirically, but of course is shot down. Abortion today is continually debated by political figures as well as the common people just as it was in Swifts time. Swift is a genius when it comes to satire and symbolism. When you read A Modest Proposal, the first few pages are so well thought out and written that the reader almost does not know Swift is not being serious about cannibalism. It is also takes a critical eye to see that he is using the wealthy English eating the poor Irish children as a symbol for England taking over Ireland in the social and economic classes. In the world today, we are still having a population crisis. For instance, many countries in Asia are overcrowded and have to limit the number of children they can have. It is sad that so many children are starving and it is almost as if humans have learned nothing. If we could learn anything from the time period Swift was in, it should have been to not bring this problem on ourselves. Children begging and starving and stealing very well could have been prevented in the eighteenth century England and Ireland and most definitely can be prevented today. That is why I chuckle when I read Swifts proposal. He really takes care of all the issues. Children no longer starve. Women can go back to work.