Effects of the Global Financial Crisis on the...

Abstract Since July 2007, leading economist believe that this has been the worst financial crisis since the great depression. This essay outlines various viewpoints and influences in respect to the paradigm. Firstly it defines, Global Financial Crisis (GFC) and the impact it has had on International Accounting Standards in regards to implementation and use of their accounting regulations. It also examines The Fair Value Measurement in accordance to the effect it has on the GFC and how the interpretation of fair value is the problem not the method itself. The Positive Accounting Theory (PAT) is also discussed and analysed in terms of it being the dominant theory to justify accounting regulations and standards (Anonymous. 2008a).†¦show more content†¦These areas have been underlined, as well as the accounting regulations, due to the economic difficulty that has been experienced and for the IASB to take a course of action to try re-gaining the trust of investors and large organisations . The amendments made by the IASB consist of: impairments, connecting gaps involving different accounting standards which apply to similar circumstances, financial instruments, changes in the area of consolidation, derecognizing, and improving the accounting for the off balance sheet items (IASB, 2009). ). The issue of bridging the gap between accounting standards has gone through some transition. Initially accounting regulations were able to use various techniques, in which increased the difficulty of compatibility. This was highlighted by the European Unions request for changes in re-classifying financial assets, analogous to the stance taken in the US, namely the Generally Accepted Accounting Policies (IAS) Fair Value Measurement According to IAS 39 (2009), fair value is: ‘The amount for which an asset could be exchanged or a liability settled, between knowledgeable, willing parties in an arm length transaction.’ In fact if there is an effective market, then the fair value would be equal to the current market price. However this is subject to the requirement that it must reflect the wishes of the parties. The reason why fair value measurement is partly liable for the GFC is because when usingShow MoreRelatedGlobal Financial Crisis1408 Words   |  6 PagesACCG 399: Accounting in Context Accounting’s Positivistic Tendencies: Overlaying a Social Science with Pure Scientific Rationale†¨Tutorial 5 - Week 6 Thought Activity The film ‘Inside Job’ is explained the occurrence of the global financial crisis in 2008. It has shown that lots of companies have bankrupted and millions of people lose their jobs and homes around the world. Such as United States, Iceland, England, France, Singapore and China. There is a sentence in this film has make me impressedRead MoreCurrent Financial Reporting Standards On The Workplace Essay1744 Words   |  7 PagesCurrent Financial Reporting Issues It is incontestable that international financial reporting standards (IFRS) are in vogue and global conformity theoretically on the doorstep as about 100 countries implement standard financial regulations. The idea that uniform reporting standards have the same effect on financial reporting undervalues the contested ability to be flexible in financial reporting and introduces another level of debate on the issue of flexibility and uniformity. Apart from the factRead MoreInternational Financial Reporting Standards On The Workplace Essay1740 Words   |  7 PagesIt is incontestable that international financial reporting standards (IFRS) are in vogue and global conformity theoretically on the doorstep as about 100 countries implement standard financial regulations. The idea that uniform reporting standards have the same effect on financial reporting undervalues the contested ability to be flexible in financial reporting and introduces another level of debate on the issue of flexibility and uniformity. Apart from the fact that the merits of flexibility areRead MoreEconomic Development : The Republic Of Financial System1542 Words   |  7 Pages27 years, former communist countries in Central and Eastern Europe (CEE) have experienced a comprehensive financial transformation to help them reintegrate into the global economic market. The transformation with the purpose of improving economic development involved labor market, enterprises restructure, governance, policy, privatization and the most important one: financial system. Financial system plays an essential role in every country’s economic development. It helps reasonably allocate resourcesRead MoreThe Adoption Of International Financial Reporting Standards1271 Words   |  6 PagesThe adoption of International Financial Reporting Standards [IFRSs] around the world has motivated empirical research that examines the effects it has on the accounting information. There is a visible contrast in these studies due to the use of various elements such as difference of researched countries, analysis periods, distinctive research design and reporting heterogeneous findings. Besides, there is also limited evidence of how the mandatory IFRS adoption affected the financial statements. HenceRead MoreAccounting and Globalization Essay3470 Words   |  14 Pagescompress financial regulations into a homogeneous unit. To achieve this homogeneity, accounting practices in the modern economic market must strive for a symbiotic relationship with globalization. B ecause consumer capitalism has spread to non-originating countries, and non-Americanized cultures, the practices of accounting and financial management must standardize their policies. Thus, accounting must be regarded beyond capital market settings, and the different effects that accounting has hadRead MoreIfrs Adoption in the Us - White Paper1463 Words   |  6 Pagescountries around the world already permit or even require public companies to use the new International Financial Accounting Standards IFRS. Among them are the EU, China, Russia, and Brazil. Canada and Korea are expected to adopt IFRS by 2012; Mexico will require all listed companies to adopt IFRS in 2012 (http://www.ifrs.com/ifrs_faqs.html#q1). The U.S., despite a strong initial reluctance to adopt the new standards, are currently working toward a convergence of U.S. GAAP and IFRS. The SEC recently approvedRead MoreInternational Monetary Fund Role : Imf1275 Words   |  6 PagesInternational Monetary Fund Role According to their website (www.imf.org), the International Monetary Fund (IMF) is an organization of 188 countries, working to foster global monetary cooperation, secure financial stability, facilitate international trade, promote high employment and sustainable economic growth, and reduce poverty around the world. The organization was created in 1945 and is governed by and accountable to the 188 that make up its near-global membership. Some notable countriesRead MoreThe Objectives Of Financial Accounting Standards Board3137 Words   |  13 Pagesfast-growing economic globalisation and inter-dependent financial markets ´ institutions, accounting plays an essential role in business environment. Among the general reasons that make accounting a vital component of financial services industry is the fact that practices of accounting are profoundly implicated in the current financial crisis and in proposals for recapitalizing financial institutions and reestablishing stability to th e global financial system. First of all, accountability for an individualRead MorePrinciples Of Gaap And Ifris1742 Words   |  7 Pagesand IFRIS GAAP- GAAP (generally accepted accounting principles) is a collection of commonly-followed accounting rules and standards for financial reporting. Principles regarding GAAP 1. Economic Entity Assumption The accountant keeps all of the business transactions of a sole proprietorship separate from the business owner s personal transactions. For legal purposes, a sole proprietorship and its owner are considered to be one entity, but for accounting purposes they are considered to be two separate

Feminist Analysis Death of a Salesman Essay examples

Feminist Analysis of Death of a Salesman What’s great about this play is gives us insight into the past and focuses on an average family and provides lots of material to do a feminist analysis of. The most prominent woman figure in this play is Linda, but the male characters in this play also give us insight into women’s roles and help feed the feminist analyses To get us started, how do the roles and identities of women in this play compare to that of the male figures? Objectivity of women Biff and Happy Quotes -â€Å"Take those two we had tonight, now weren’t they gorgeous creatures?† -â€Å"it gets like bowling, I just keep knockin’ them over and it doesn’t mean anything† -â€Å"a girl, y’know, they always†¦show more content†¦Only portrayed as a wife and mother, less dimensional than the other characters. -Does this take away from her character development? -Her goals are measured by Willy’s achievements -Linda is desexualized Treatment of Linda/Relationship with Willy -Willy is commanding to her â€Å"swiss cheese† â€Å"You’re my foundation and my support Linda† -Willy does not let Linda talk â€Å"don’t interrupt† (62, 64-65) READ -Biff defends her from Willy but she defends Willy, then Biff says â€Å"Don’t go making excuses for him, he wiped the floor with you. He never had an ounce of respect for you (54-55) -Biff and Happy objectify girls (20 + 21) Also, â€Å"gorgeous creatures†, ‘it’s like bowling† (23-24) -Linda says† I’m not your maid anymore† -Described by Happy as having â€Å"character and resistance† which is a quality he wants in a woman, unlike the ones he’s been with -Whenever Willy is upset about something she just sugarcoats his flaws and compliments him (37) do you think we just know something she doesn’t, or is there other motivation for her to do this?) -Seems like the first time she ever voiced her real opinion (57) about how Happy and Biff are ungrateful towards Willy -What is the purpose of her character? So that women of the forties could empathize with her situation more Hyper-masculinity Seen asShow MoreRelatedEssay on Behind the Scenes of the Garment Industry in Bangladesh.1825 Words   |  8 Pageswritten large in the headlines of its sustainability reports. How can this be? From a feminist perspective, it is curious how in order to perform idealised gender/class identities women and men must buy cheap fashion items from primark and HM, which are produced by low-paid factory female workers exploited by working on less than minimum wage.. This I believe is a fair starting point for any gender/class analysis of the power relations through which global commodity chains are structured. Not to mentionRead MoreFeminist Approach to Witchcraft; Case Study: Millers the Crucible6554 Words   |  27 PagesThe Crucible: A Feminist Reading Author(s): Wendy Schissel Publication Details: Modern Drama 37.3 (Fall 1994): p461-473. Source: Drama Criticism. Vol. 31. Detroit: Gale. From Literature Resource Center. Document Type: Critical essay Bookmark: Bookmark this Document Full Text: COPYRIGHT 2008 Gale, Cengage Learning Title Re(dis)covering the Witches in Arthur Millers The Crucible: A Feminist Reading [(essay date fall 1994) In the following essay, Schissel offers a feminist reading of The CrucibleRead MoreThe Changing Relationship Between Individual and Society in Modern Drama3272 Words   |  14 Pagesplaywrights in modern drama, was the question of the relationship between the individual, and the society in which he lived. The Norwegian playwright, Henrik Ibsen, who wrote in the last half of the 19th Century, broached the subject from a rather feminist angle, stipulating that it was wrong to view an individual woman as a nonentity without rights outside the role of motherhood or marriage; In the 1930s and 40s, German-born writer Bertolt Brecht, produced a series of plays following ideologiesRead MoreLiterary Theories And The Metamorphosis2018 Words   |  9 Pagesas by varying literary theorists. Kafka himself and historical background may even be scrutinized, when studying The Metamorphosis. Complexity in The Metamorphosis lies throughout the entirety of the story, for the story tells the telling tale of salesman Gregor Samsa and his time as a gigantic insect (Kafka). Despite their differences, Biographical Criticism, Historical Criticism, Psychoanalysis, and Marxism all provide methods by which to analyze Kafka’s The Metamorphosis. At the outset, BiographicalRead MoreConsider the Theme of Transformation in Metamorphosis and the Yellow Wallpaper.3444 Words   |  14 Pagesinsect, by the description given by Kafka, possibly similar in appearance to a cockroach, although the description given does not allow the reader to make any definite identification. He has been the breadwinner of the family, working as a travelling salesman to keep a roof over the heads of his mother, father and younger sister. This is a service that he has got no thanks or recognition for from his parents who do nothing towards the up keep of the household and just expect Gregor to take care of everythingRead MoreWomen Entrepreneurs in Bangladesh: a Case Study on Boutique Business10735 Words   |  43 Pagesthe existing literature on women entrepreneurship in our country and foreign countries from different source. Both primary and secondary data were collected with the help of a questionnaire prepared in the light of the study objectives . 1.5.4 Data analysis: After gathering both quantitative and qualitative data it will be analyzed carefully. Most of the data are qualitative data. These are mainly analyzed manually. Qualitative data are converted to quantitative data by converting them in frequencyRead MoreA Theoretical Perspective on Dowry Deaths in India22724 Words   |  91 PagesPerspective on Dowry Deaths in India Objectives: a) To understand the concept of dowry as has originated and evolved in India. b) To conceptualize modern day consequences of dowry system. c) To refer to various laws in India and find out reasons for ineffectuality. d) To analyze the trend lay down in this regard by way of various judicial decisions. e) To critically analyze the reasons for divergence between the object of law with regard to dowry death and the practiceRead MoreLogical Reasoning189930 Words   |  760 Pagesdecision, too. He wants to stay, but not by himself. Still, he isnt convinced by Juanitas reasons. Look, he says, if the stream were poisonous, everything in it would look dead. There are water spiders and plants living in the stream. Its no death trap. At this point you are faced with one of lifes little decisions: What do you do about the water situation? Go or stay? Someone else might make this decision by flipping a coin. A logical reasoner is more rational. 4 A first step in

College Tuition Costs free essay sample

â€Å"College Tuition rates are 2 ? times over the inflation rate at an average of 59,8005 dollars† according to Steve Odland, a professor at Lynn University who received a baa from Norte Dame University. If post-secondary education were in fact growing at the same pace, as the inflation rate, tuition would be 383,000 dollars less than it is presently. Are there other alternatives are available such as scholarships, grants, and loans? Yes; however, the competitive field to receive scholarships, loans, and grants is quite difficult to obtain, because there is to many people and not enough space causing prices to increase dramatically. Several middle-class and lower class American citizens feel that tuition costs are expensive, and like myself, are taking advantage of early college programs to receive credit and lessen their debts in the future. These programs allow high school students to receive an associate’s degree while attending high school and working towards their high school diploma. Colleges have been around for centuries such as Harvard established sixteen years after the pilgrims landed on North America and Charity School of Philadelphia established by Benjamin Franklin. The style of education differs back then compared to the system we have now, however these two systems altered a tremendous amount. Although loans, grants, and scholarships are readily available, the expense of post-secondary education has lowered contingency of civilians following the American dream or holding a stable job. Many people are uneducated, making them prone to receiving lower salaries in a given week, year, or lifetime because college tuition costs are increasing at high rates. How educated a person is has a direct correlation with how much money people receive on their paychecks and salaries . According to the National Census Bureau â€Å"The unemployment rate for someone with only a high school degree is 8. 3 percent and they earn approximately 652 dollars a week. The unemployment rate for someone with a bachelor’s degree however is 4. 5 percent and they earn about 1624 dollars a week†. This shows that people who have a higher education receive higher salaries and lower their risk of becoming unemployed . So why not get your college diploma? Some people cannot afford an average tuition of $29,400 dollars for a high quality education making them venerable to risking not having a stable job in their future. More and more people will be left without jobs because they simply cannot afford the education they demand or desire. Pro Con. com authors argue that it is estimated â€Å"by the year 2018 about 63 percent of jobs will require a college education or degree†. For Americans who are not able to afford a college education they will be unable to get those jobs, and could become unemployed or receive lower salaries. College tuition is becoming increasingly more expensive making it tough for lower-class Americans citizens to be employed or receive high salaries. The American dream lingers primarily that people raised in a lower class setting, brought up in low quality of living environment, can dream and wish to reach up out of lower class and on up to a higher class with an education. Although this is possible, College prices are uprising making it strenuous for lower class Americans to afford a higher level of education diminishing people’s hope of being able to rise above their previous financial problems. Charles Kold The former president of the Committee For Economic Development states â€Å"the amount of tuition loan debt exceeds the nations credit card debt. † Someone who gets a discretionary(total amount of money a person has after spending their income on the necessities) and disposable income(The total an individual has after paying for the necessities) of only $1624 a week will likely not be able to pay off their college debts without facing a time of poverty. The price of college puts people in debt, which is the exact predicament student try to avoid and rise above. According to Steve Odland â€Å"the price of college is growing four times faster than the Consumer Price Index. † The consumer price index is a calculation of a group of goods and services that compare to each other, and is called the basket. The consumer price index is calculated by taking the change of cost of a previously chosen group of goods and services and averaging them to a present basket of goods and services. The price of college tuition is damaging hope for lower class Americans to rise above their poverty lifestyles. Some counter my argument by expressing college tuition is covered in other forms of payment such as loans, grants and scholarships. Although, a loan can pass you by in college, loans can leave students in â€Å"3,000 dollars in debt† according to Claire Hilsinger (a well-known journalist for Forbes Magazine). This can burden a college graduates with poverty at some point in their lives hurting their goals for the future. Grants and Scholarships do not require money having to be paid back and are distributed to college students based on needs and requirements. This may seem like a better way to lessen your tuition, but it is difficult to obtain grants in such a competitive economic climate. It takes time, research, and certain requirements to receive any scholarship or grant and can compare to a maze people struggle to get to their destination. There is several options colleges market to make tuition cheaper, but those alternatives put students in debt or take up an enormous amount of precious time. College tuition is expensive and should be lowered to give Americans a chance to receive a quality education. One does not want to be in thousands of dollars in debt for a college education, so some choose not to attend college making it hard for them to keep or receive a job. Forty percent of states decreased their higher education spending last year, the most important factor in tuition increases. When University’s lose a source of money for them to be able to subsidize tuition costs is makes college expenses higher diminishing peoples opportunity to attend post-secondary education. The American dream states Americans can be in poverty but have the option to rise above a low income, however if the college tuition is to high how is this an opportunity seeing as lower-class people cannot afford an education. The issue with paying for college lies with the lower class, but at the rate tuition is increasing the price will eventually become too high of a cost for the middle class to afford. Our children, grandchildren, and great-grandchildren may be excluded to receive an education. The price of an education continues to rise, causing unemployment to increase and diminishing the once known American Dream.

Programme planning in ece free essay sample

Programme planning is a vital part in an early childhood education service to provide quality education and care for the children. Throughout my essay I will be describing the purpose of programme planning in an early childhood education setting which will include the examples of how programme planning can be used and the components of programme planning and how they are related to Te Whaariki which is the â€Å"national curriculum for early childhood sector†. (Ministry of Education, 1996. p. 7) To do programme planning in an early childhood education service, the educators link their planning to the documents, which are the Desirable of Objectives (DOPs), Te Whariki and the Regulation, 2008. In an early childhood education service planning cycle has no end. It is a continued cycle. According to the Te Whariki it states that â€Å"Planning the curriculum Whariki should be a continuing process, involving careful observation, identification of needs and capabilities, provision of resources, assessments, and evaluation†. We will write a custom essay sample on Programme planning in ece or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page (Ministry of Education, 1996. p. 28) The purpose of programme planning in an early childhood education service is to improve the ways that the educators work with children, help the educators to understand each child’s interest, strengths, needs, weaknesses, skills, knowledge, personality and cultural background and to find the learning and development progress of children. (Ministry of Education, 1998. p. 30). â€Å"Planning also help the educators to understand what children are learning, how the learning happens and the role that both educators and children play in children’s learning and development†. (Ministry of Education, 1996. p. 28) To do planning, educators set goals and provide quality programmes to help children to learn and develop. According to Te Whaariki the purpose of planning is also to provide safe environment of learning and development for children in an early childhood education service as stated that â€Å"each early childhood education setting should plan its programme to facilitate achievement of the goals of each strand in the curriculum†. (Ministry of Education, 1996. p. 28) In an early childhood education service, educators plan so that they could create quality programmes and refer back to make improvements to their programme. For example, to extend on the children’s interest and to find out the area they may need to improve on such as social, intellectual, emotional, physical and spiritual skills. The purpose of programme planning is also to ensure that the early childhood education service is providing learning programmes in accordance with the Ministry of Education (MOE) requirements. The educators need children’s voice, parents’ suggestions and ideas of the plan that helps them for their further development in the planning process. Programme planning involves many components. According to Ministry of Education (1998), the educators follow the components of DOPs three, which states that planning cycle for the programme planning is to â€Å"ensure that the curriculum facilitates the learning and development of the children† in their service. (Ministry of Education, 1998. p. 30). The planning cycle is on-going process. The first component is observation. This is a process of gathering the information, where the educators watch, taking notes and record what the children’s interest, behaviour and actions for the progress of the child’s learning and development skills, knowledge, interests, needs, strengths, values and understanding. (Ministry of Education, 1998. p. 30). These observations will help staffs and the parents to know where the child’s strengths and weaknesses are. There are some rules for observation in an early childhood services such as when the educators do observation, they should not interrupt the child otherwise the child will lose the interest from whatever he or she is working on, before doing observation the consent form need to be signed by the parent or caregiver for the permission to observe and according to Code Of Ethics for Registered Teacher (2004) the educators should respect the right of the child and the parent. The information that educators gather should be kept confidential and only used for child’s learning and development, that is the reason the Code of Ethics is very important in early childhood education services â€Å"to enhance the protection of children and those who work within the service†. (National Working Group, 1994). The second component is interpret and analyse, this is a process to examine the observation carefully, in order to identify the child’s interest, ability and skill which will help the educators to identify exactly what the children’s needs and improvements are. The third component is set learning objectives, this is the process when educators set out goals of what they expect children should achieve at the end of the programme which they plan. Also to find out the best programme, resources and activities that should be place in the learning environment. The fourth component is plan learning experiences. This process consider seven essential learning areas. These are language, mathematics, science, technology, social science, art and physical well-being. (Ministry of Education, 1996. p. 94). For example, activities that children have some prior knowledge such as cooking or weaving at home with mum. The Fifth component is development and implement teaching strategies. This process is the methods and ways of operating activities in regards to the practice. Good teaching plans will support children to develop holistically. All strategies should invite all the children to be involved or participate. So that children can become competent and confident in learning as stated in Te Whariki’s vision for children is â€Å"to grow up as competent and confident learners and communicators, healthy in mind, body, and spirit, secure in their sense of belonging and in the knowledge that they make a valued contribution to the society†. (Ministry of Education, 1996. p. 9). Assessments help teachers to document and share the information to parents and whanau. Assessments are used to gather information about children’s progress and achievements that will help their future learning and development of the children. It is used to improve the quality of teaching programmes. Assessment is used to find out a child’s ability, knowledge and skills, it also encourages. In the result of an assessment educators could identify the children’s strengths and weaknesses, so they can share child’s progress with parents, family, whanau and community. The sixth component is evaluate results. This process is to know if goals have been achieved or not. For example, did all the children in the centre enjoy it or participated in the activity? Evaluation is what educators do in relation to their plans or learning and teaching goals. The seventh component is reflect. This process is when educators reflect on the whole process, to see if there are any needs to make improvement. Educators do reflection of their planning to ensure that the activities have provided for children have included all the children in the centre, whether the safe environment has been set out and relevant resource has been given to children for their learning and development. According to the Regulation 2008 it states that the early childhood education services must â€Å"take all the reasonable steps to promote the good health and safety of the children attending the centre†. (Regulation, 2008). Reflection can also help the educators, parents, family, whanau and the community to celebrate the progression in children’s work. This planning cycle allows the educators to be professional in an early childhood education service so that they could provide quality service. (Ministry of Education, 1998. p. 30) The two documents Te Whariki and Quality in Action (DOPs) components relate to each other because it explains about educators, parents, whanau working together in a close relationship to develop strength and to empower them, so that all of the learning and development is holistic for the child. As stated in Te Whariki â€Å"children will grow into a competent and confident learner, secure in mind, body and soul; also knowing that children’s strong sense of belonging so they could make a valuable contributions to the society in future†. (Ministry of Education, 1996. p. 9). Te Whariki support educators to provide quality programmes that plan, evaluate and assess learning and development of the children. Te Whariki is to maintain â€Å"consistency of high quality care and education for all children in New Zealand†. (Ministry of Education, 1996. p. 7) The early childhood education centre philosophy tells us about the kind of programme the centre provide for children, parents, families and whanau and the community. The educators ensures that the philosophy should be the basis for their programme. The Kiwicare Childcare Centre’s philosophy is â€Å"healthy bodies educated minds†. According to the Kiwicare Childcare Centre policies the teachers always have a quality adult to children ratio. According to the Regulation 2008 the role of an adult in an early childhood education setting is to provide quality care and education for children. (Regulation, 2008). The teacher’s role in the Kiwicare Childcare Centre is to provide the quality environment and natural resources to enhance children’s learning and development. For example, wood, clay, sand and insects for children to learn and develop. Adult role helps children to extend their learning and development through scaffolding, guidance and support. According to the theorist Vygotsky, he believes that the children’s â€Å"learning needs support, guidance, and modelling to make it happen†. (Penrose, 1998, p. 73). Vygotsky also believes that â€Å"working together gives opportunities for the child to explore the experience†. The teacher’s role at Kiwicare Childcare Centre is to encourage children, teachers, family and community to build warm responsive relationships. In the centre every staff work together to contribute to the planning and work towards their goals. Parents, family and whanau and community involve to celebrate special events, cultural functions. For example bringing in elder to tell culture stories, dance and song to all the children in the services. The teaching strategies that teachers at Kiwicare Childcare Centre uses to help children’s learning and development is role modelling. This strategy inspire the children to make a difference or want to be like adults. Children like to copy what adult do. For example a girl saw the teacher taking photo with camera. After that she runs to the toys box looking for the toy camera, and shows to the teacher that she is taking photos with camera too. Teacher’s use simple or clear instruction to children so that they will understand and become competent and confident learner in later life. Teachers demonstrate the activities at the mat time and ask questions to engage the children to the programme. In my conclusion, I would like to say that the programme planning is important element in early childhood education setting. The DOPs three clearly describe that the planning cycle is an on-going process, which can start at any of the stage. In a quality early childhood education service, they must apply the documents which is provided by the Ministry of Education. PLANNING FOR YOUNG CHILDREN IN AN EARLY CHILDHOOD EDUCATION SERVICE Theme: Promoting Healthy Eating in Kiwicare Childcare Centre. Date: 18/03/2014 Time: 8:45am Duration: 20 minutes Age Group: 2. 5 – 4. 5 years Strands: Well Being Goal: Children experience an environment where their health is promoted. Learning Outcome: Children develop: Knowledge about how to keep themselves healthy. Self-help and self-care skills for eating. Positive attitudes towards eating. Increasing understanding of their bodies and how they function. Teaching Resources: Artificial fruits. (banana, apple, pear, orange and grapes) Songs in different languages. (Samoan and English) Musical instrument. (using my resource Lalli while singing) Pictures Teaching Strategies: Art work Taking children to fruit shops. Support and help children in singing the fruit song. Providing fruit books for children. Make sure that children are safe while doing the activity. Delivery: Set the fruits and the musical instrument (lalli) on the mat. Introduce children with the fruits in English and Samoan language and the sing the song in English and Samoan language and paying lalli. Ask open ended questions. For example: what colour is banana, apple, orange, grapes and pear. SONG ENGLISH Apple, orange (2), banana (2), Pear and grapes (2), are good for you. SAMOAN Apu, moli (2), fai pula (2), Pea male vine (2) lalai moi e Assessment Activity: Children were so excited when they saw fruits on the mat. Five children came and join me. Children enjoyed the song in both language. Every child waited for their turn to play with the musical instrument. Evaluation: The activity was really good children took interest in singing and doing actions when I sing the song. Next time I will interact more with the children and have more fruits and also introducing numbers in different languages.