The Effects of Early Childhood Intervention

The Effects of Early Childhood Intervention When children and young peoples development is monitored and assessed, it enables practitioners and professionals to notice when children and young people are not progressing as expected. Therefore, if necessary checks can be made to see why children are not developing as expected may be due to impairment. When practitioners and professionals intervene in early years of the children, they will able to get appropriate support they need and their development and their welfare is promoted. Children and young peoples overall outcomes will be promoted significantly when professionals carry out early intervention. There are several methods of monitoring childrens development explained below:- Assessments frameworks Practitioners are required to carry out on going assessments through observations on a diary basis as its integral part of development and learning. Any learning and development needs of children and young people must be addressed by the practitioners with the parent/ carer and relevant professionals. Parents/ carers should be updated regularly with their childrens progress and development. Progress check at two: Practitioners should carry out a progress check when the child is aged between two and three. It should be carried out in the setting where the children spend more time and discuss how childrens learning is supported using the summary of development at home. It is a written summary of the childs development in the prime areas. The practitioner must discuss with the parents and / carers on how to support childrens learning at home using the summary of development. It must reflect on going, regular observation of childrens development. The progress check at two enables practitioners and any other professionals to identify development needs early on in the childs life in order he/she gets the additional support needed. Assessment at the end of the EYFS the Early Years Foundation Stage Profile (EYFSP). EYFSP must be completed for each child in the final term when he/she turns five years old and should be before the 30th of June in that term. School must share profile results with the parents / carers and relevant professionals. The profile provides details of the childs abilities and understanding, knowledge, their progress against expected levels and how ready they are for year 1. Observations. In settings, practitioners watch children play and watch how they are behaving. Some observations do not need the practitioner to interact with the children while in others it may be more appropriate for the practitioner to be involved in order to support learning and development. Observations play a very important part in assessing the childrens development. When practitioners carry out observations, they are able to get information about the childs development, interests and their interactions with friends and adults as well their level of concentrations. Standard measurements Different professionals use various standardized measurements to monitor and assess the childrens development. Growth / healthy assessments. These are used to measure and assess the childrens height, weight and head circumference. Auditory assessments. These assessments are used to monitor and assess the childrens levels of response. Reasoning assessments. These assessments are used to monitor and assess the childrens reasoning and they are carried out by educational psychologists. Cognitive aptitude assessments. These assessments are used to monitor and assess the childrens intelligence and they are widely carried out in schools. All the above tests help professionals to see how a child is performing compared to the large group/ population of other children in the same age group. Information from parents/ carers, colleagues and others. Practitioners should collect as much information as possible from parents/ carers when monitoring and assessing childrens development as the parents/ carers spend more time and are more attune with their children. They see the child in a variety of different situations hence have a lot to contribute and they are aware of their learning and behaviour outside the setting. They always have a different perspective. It is very important to also involve the child whenever possible. Although key workers are the ones mainly responsible to monitor and assess their key children, all practitioners working with them should but consulted as they may have different in put towards the childrens development. CYP 3.1: 3.2 EXPLAIN THE REASONS WHY CHILDREN AND YOUNG PEOPLES DEVELOPMENT MAY NOT FOLLOW THE EXPECTED PATTERN. Children encounter issues in their lives that have a positive or negative influence on their life and hinder them from following the expected pattern of development. As practitioners, we have the duty of care towards the children and young people to ensure that we improve their life chances by following the Every Child Matter outcomes, which are be healthy, stay safe, enjoy and achieve, make a positive contribution and achieve economic well-being. Physical factors The childrens/ young peoples genetics affects their development, which includes their physical growth and physical strength. Sometimes professionals may be unable to identify why a child is not following the usual development pattern even after thorough investigations on the influences of development. This may possibly be to the fact that it in the genetic makeup of the child to have a slow start or delayed learning. The social, economic and cultural factors Personal choice Families may decide to live in a different way example travelling families. The children/ young peoples education may be affected if their families travel a lot and they may not settle in. This may stop children from following their expected development pattern. Some families bring up their children differently and some bring up boys differently from girls and this can affect the childrens development. Poverty Families live in poverty mostly due to unemployment and low income. Due to lack of money, families may fail to provide enough food to eat, clothes to wears, educational resources outside school and heat for winter for their children, which may affect their health and that of the parent. This might hinder the children/ young people to reach their full potential Housing and Community Children and young peoples development is greatly affected negatively if they live in poor housing conditions like living in a damp condition may cause health problems to the children that may affect their learning. Children and young people living in neighbourhood with anti-social behaviour may be affected negatively as they may be isolated or they may decide to join in and their development will be affected. Poor parental supervision/ neglect Children need guidance to learn how to behave well. If they do not get the guidance from their parent, they will misbehave at school because they do not understand the boundaries. Lack of boundaries may result in the children and young people being involved in crime and anti-social behaviour. Educational Environment If the setting does not reach the statutory requirement, this will affect the children and young peoples development and they will not achieve their full potential therefore they might be un able to follow the expected development pattern. Health status and Disability Children and young people with existing health condition or with disability may find it hard to fit in and if they are discriminated against, this will have a negative impact on their lives. Learning needs. Children and young people with learning difficulties and those with specific learning needs may not follow the expected development pattern as they may need a range of additional support with their learning and development, for example with writing , reading or maths. Children with Dyslexia they need support with their learning and development. Bereavement and loss Losing a loved one or pet can have a great impact on emotional and physical health. Children/ young people may find it hard to cope with the grief and this may affect their well-being. Religious beliefs and customs Children may be excluded from setting to attend specific settings due to their religious beliefs and customs therefore the children may miss out on some activities and this might have a negative impact on their live. Ethnic beliefs Children might feel isolated and discriminated against due to their ethnic belief and this will have a negative impact on their lives. Communication skills. Children and young people who have trouble with their communication, their learning and development will be impacted on and this leads to the children not following their expected development pattern. Communication development is linked closely to social, emotional and behaviour and intellectual/cognitive development. 3.3 EXPLANATION OF HOW DISABILITY MAY AFFECT DEVELOPMENT Practitioner should have a good knowledge of particular impairments and understand that the same impairment can affect each child differently. Therefore, practitioners must understand the children they are working with, how the impairment is affecting them in order to meet their needs appropriately. Practitioners should look for ways of increasing learning and development opportunities for children with disabilities. Social model of disability When society is not set up to meet the needs of people experiencing impairment, this implies that impairments give rise to disability. The society disables them, rather than enabling them (Walker 2011 p.285). There is consideration in the social model of disability that people with disabilities have rights and choices and the change has to be made by the society. Children with learning difficulties and impairment that affect their social and emotional development may find it had to interact with others and they will be unable to make friends and positive relationships. Society should change to give the children with disability an opportunity to participate in society and ensure that it meets the children and young peoples needs so as to achieve positive outcome. Medical model of disability In this model of disability people without a disability, they see the impairment of disabled people as a problem that needs solved or cured whereas some impairments have no cure. Medical model limits the opportunities for children and young people and this impact negatively on their learning and development. The children with long term medical conditions or physical disabilities may not achieve their full potential as they may miss educational opportunities due to their health, having to stay in hospitals and attending medical appointments. Low expectations When people/ societies have low expectations for children and young people with disability, they will be denied the opportunities they need to achieve their full potential. If children and young people with disability have low expectation of themselves they may not want to get involved and they will feel isolated and unable to fit in. Stereotyping. Children with disabilities may develop low self-confidence and self-esteem due to the stereotyping, discrimination and if the family members see them as a burden or have negative attitudes due to their lack of ability to cope with their disability. Cultural differences Children and young people may miss out on the chance to learn, play and work due to discrimination because of their disability as well as their background, hence unable to achieve a positive outcome. People from different cultures should be more understanding, accepting and encouraging to children and young people with disabilities. Due to lack of funds and resources, can hinder the children with disability having opportunities to experiences activities and achieve their full potential as meeting the needs of a child with disability can be very expensive and funded services vary from one local area to another. The benefits of positive attitudes to disability. Positive attitudes to disability helps children with disability develop a positive attitude towards themselves and they will have high expectations for their life. The children and young people will have increased self-esteem and self-confidence, gain their independence and have a purpose in life. They will be able to achieve a positive outcome with their learning and development. Positive attitude to disability will help children/young people with disability be more resilience and handle the negative attitudes towards them from others like discrimination and stereotyping. 3.4 AN EXPLANATION OF HOW DIFFERENT TYPES OF INTERVENATIONS CAN PROMOTE POSITIVE OUTCOMES FOR CHILDREN AND YOUNG PEOPLE WHERE DEVELOPMENT IS NOT FOLLOWING THE EXPECTED PATTERN A number of professional agencies may become involved when children are identified as not following the expected developmental pattern. The professionals will all work together to support children and their families to ensure that children and younger people achieve their full potential. Children and young peoples outcomes can be improved when multi-agency approach is involved and this includes the children and young peoples development. Below are the professionals involved in the interventions with children. Professional/Agency Main area of responsibility Impact Types of intervention Behavioural Support Service (BEST) They work in partnership with provisions within the framework to include everyone. They promote good behaviour and provide support to children and young people, parents and settings. Behaviour impact the childrens and young people achievements. When children have positive behaviour they achieve at school. Recognising and managing their emotions and learn about relations. Improved educational outcome. Training of staff Advice on how to develop and review behaviour policies. Speech and language therapists. They are employed by the local Primary Health Trust. They assess and treat speech, language and communication problem to allow children to communicate to the best of their ability. Children being able to communicate with others. Meeting their individual development needs. Improved language skills. Settling better in settings and will to learn. Improved education outcome. They are referred from the GP or concern from the setting. Therapy Educating parents and staff. Promoting speech and language development through songs and rhymes involving children and parents. Physiotherapists. They help children who have problems as a result of injuries to rehabilitate and increase their movement and coordination, illness or for medical reasons. When the children and young people are rehabilitated. Improved movement. Treatment Range of motion exercise Electrical stimulation Strengthening exercise Soft tissue movement. Psychologists They help and support children with social, emotional problem or learning difficulties. They offer advice and giving counseling to children and parents. Being able to enhance the childs learning and enabling practitioners to be more aware of the social factors affecting childrens learning. Improved education outcome. Counselling Training Health Visitors. They are health professionals who help, support and educate parents on the way of preventing diseases through immunizations, good child nutrition, minor illness and behavior issues. They advice parents on health and child development. They do home visits and sometimes, they can be found in the local medical centre at least once a week. They support parents to ensure that children are protected from illness and they achieve their developmental milestones. Improve education and life outcome for children and young people. Identifying mothers suffering from depression. Reduced post-natal depression. Medical advice Training Home visits Parental training Social workers They are employed by social services. They provide assistance and advice to children, young people and families with health need, housing issues, and poverty. They support young people living care and those facing difficulties of any kind. Keep families together by giving them support. Children from care fulfil their full potential. Families getting the help they need. Crisis intervention Anger management Stress management Relaxation training Mid wives They offer health support to parents expecting a child/ children. Parent has a successful pregnancy and birth. Reduce the number of women smoking during pregnancy. Increased breast feeding. Increased parental confidence. Training Antenatal care. Pre- and post natal care. Birth plans Training Breast feeding training. Play specialist They are employed by the local Primary Health Trust. They make observations and assessments through play with children in hospitals to identify their needs and fears while in hospital. The children get full recover and play freely without any problems. Assessments Introduction of play Voluntary agencies and services These include local and national services like NSPCC. They support and give advice to children, young people and their families experiencing threatening situations. The families feel safe, secure and protected. They have a peace of mind knowing that they can get support and advice if they experience ant threatening behaviour. Training Support and advice Special Educational Needs Coordinator (SENCO). Works in the setting They have the responsibility to organise identification and support for children with special education needs Being able identify that a child has special education needs and the child being able to get the help they need early on in time. Referrals to respective professionals Support Psychiatrist They are doctors trained medically. They specialise in mental health. They diagnose and support children and young people with mental health problems. When the child and young person get all the support and treatment the y need. When they are able to lead a normal life afterwards. Counselling Training Awareness Nurse specialist They give advice and support to children, young people and their families on how to manage chronic conditions. They also measure and assess childrens development. When families are able to handle and manage chronic conditions. When families are able to get help in time if there are any underlining problems with their childrens development. Training Raising awareness Measurements and assessment of children development. Young justice teams. They work with children and young people with anti social behaviour in the community. They work hand in hand with the social workers. When the children and young people get the support they need to be model citizens. Recognising and managing their emotions and learn about relationships. Improved social and emotional skills, attitudes, behaviour and academic performance. Target offending behaviour Thorough assessments of children and young peoples individual needs. Offer structured programmes. Offer programmes that can work that meet the families needs. Additional learning support teams They help children with specific educational needs within early years provisions, schools and out of school. Children get the support and education to achieve their development goals. Improved learning outcomes. Training Awareness Support Assistive technology Children and young peoples development can be supported by using a range of technology. A voice activated computer programme will assist children and young people with delayed fine motor skills with writing. Children and young people with difficulties walking may use the latest wheelchairs so as they are able to achieve their development goal and be more independent. Physiotherapists, speech and language therapists and sensory impairment support professionals have the responsibility to choose the right type of assistive technology for children and young people. http://www.ehow.co.uk/socialworkers (16.02.2013) http://www.physiotherapy.notes.com (16.02.2013) http;//www.surreycc.gov.uk/social-careand health (17.02.2013) http://www.nfer.ac.uk/nfer/publications (17.02.2013). Tassoni, P., Beith, K., Bulman, K., Griffin, S. (2010) Children and Young Peoples Workforce. Early Learning and childcare. Level 3 Diploma. Essex: Heinemann. Walker, M. (2011) Children and Young Peoples Workforce. Early Learning and Childcare. Level 3 Diploma. Cheltenham: Nelson Thornes.

Conflict in William Shakespeares Romeo and Juliet Essay -- Drama Shak

Conflict in William Shakespeare's Romeo and Juliet Conflict meaning 'a state of opposition or a fight or struggle' is used in all good dramas, old and new. It makes the drama interesting. Conflict is mostly used by dramatists and script writers to make audiences interested in the drama, tense and wonder what will happen next. The play 'Romeo and Juliet' has to have a conflict because; it is one of the main themes in the play. The disagreements and fight between the two family, that is Capulet and he Montague, their children Romeo and Juliet who truly were in love with each other end up dying. So, after this incident, the quarrels stop between the two families. The whole play starts because of the mutual hostility and conflict between the Capulet and the Montague and ends with tragedy of two lovers. The abundant swordplay throughout the play affects the theme of conflict used in ?Romeo and Juliet?. In this play, there are spontaneous actions of the characters rather than their thoughts. There are many types of conflicts to be appeared in this play such as family conflicts society conflicts and generation conflicts. When lady Capulet wants Juliet to marry Paris but Juliet wants to marry Romeo, appears to be a conflict between them. There is also conflict in the two families and their general relationship with their children. A prologue is the beginning of a play, books or film that introduces. It gives a warning or indication of the events of the play. The idea of conflict occurs in the prologue where it talks about the two houses of Verona have had a long- standing grudge which will lead to a new conflict, love and death of the lovers. It tells us about how violently the two families fight with each other and ends up doing. It also mentions that the next two hours of the play will be full of conflicts. Many different kinds of language are used in the prologue. Some words that are used in the prologue to express the idea of conflict are ?fight? ?unfortunate death?, ?star-cross lovers? ?fated love? etc. the words that are used in the play makes the audiences feel as if they are also part of the play and feel involved in it. Words like ?star crossed lovers? and ?fated love? are used and the audience know what is going to happen. They feel really tensed to what will happen next to the ancient grudge when two unlucky childre... ...ne 5, the conflict that occurs is mainly within the family where it consists of a parent-child conflict. It is different from act1 scene 1 because the conflict used there were to do with the two different families where in this act, the conflict is to do within the two houses and is private. There is a different kind of violence used in this act where there is no blood or swords. Instead words are used. In this scene, lady Capulet tells Juliet of her meaning with Paris, Juliet?s replies to her mother are filled with double meaning. For example she says.? Madam, I am not well.? By this, lady Capulet believes that this is because of grieving over her cousin, Tybalt. However in Juliet?s sense, she is trying to say that she just parted from her husband and her heart is full of sorrow. So there are double meanings in what Juliet says. So when Juliet hears of her weeding with Paris, she defies her mother and refuses to co-operate. So lady Capulet is furious and threatens her own daughter that if she doesn?t marry Paris then she has to leave the house. Not even her nurse is on her side. She feels shattered but continues to speak when her father, Lord Capulet arrives.

Genetically Modified Foods: Their Benefits and Drawbacks

Dear Senator Cornyn, As a United States Senator representing the state of Texas, you know that representing the best interests of your constituents is a full time job. Perhaps one of the most important items in the lives of Texans is how and where their supply of food is produced. While normal agricultural techniques do provide many of the food in the market today, genetically modified foods, or GM foods are quickly becoming an integral part of America's food system. This letter is being submitted to offer you a brief summary of what genetically modified foods are, their benefits, and their drawbacks. It is our hope that you will use this information to make informed decisions concerning this controversial subject. Specifically speaking, genetic modification is a special set of technologies that alter genetic makeup of organisms such as animals, plants, or bacteria. It is a form of biotechnology in which specific gene sequences are inserted into a specific plant or animal so that the trait exhibited by the gene is manifested in the plant or animal. By allowing specific genes to be re-combined, the value of the recipient organism can be greatly increased. The potential risks attributed to such a genetically engineered crop can also be increased. Based on the available information, there are quite a number of tangible benefits to genetically modified plants. Crops can be genetically engineered to be more resistant to pests, either plant or animal. By making such plants as corn, soybeans or even alfalfa more resistant, the resultant crop yields are larger, and the need for environmentally dangerous pesticides or herbicides are decreased greatly. Other crops, such as rice, have been genetically modified to include iron and Vitamin A to increase their health benefits. There are some risks involved with using genetically modified crops. One of the most far reaching is the possibility of the genetically modified foods harming other organisms. A recent study of Cornell University indicated that a gene for a bacterial toxin inserted into corn was poisonous to monarch butterfly larvae. It is a prime example of the far reaching affects of such alteration in the food system. Another risk inherent in this type of modification is uncontrolled cross-pollination. Once a modified gene is placed within a plant, it is extremely difficult to prevent it spreading to the rest of the crop. There is a strong possibility of a once desirable modification becoming an undesirable trait in another plant. Finally, the modified plants that have an increased resistance to pests and weeds can in time promote the evolution of more resilient weeds and pests through cross breeding or selective evolution. At the time, no medical harm to humans has been traced to ingesting genetically modified foods. It should be remembered, that is not the same as proving that genetically modified organisms pose no potential dangers. It is our hope that this letter will provide you with a very brief overview of the many benefits and potential drawbacks of genetically modified foods. Please feel free to contact us or other industry experts if you require further or more detailed information.

Analytical essay of Raymond Carver’s “Cathedral” Essay

Blindness can manifest itself in many ways. Arguably the most detrimental form of this condition may be the figurative blindness of ones own situations and ignorance towards the feelings of others. In Raymond Carver’s short story â€Å"Cathedral,† the narrator’s emotional and psychological blindness is immediately apparent. The many issues faced by the narrator as well as the turn-around experienced at the culmination of the tale are the main ideas for the theme of this story; and these ideas aid the narrator in eventually succumbing to character transformation by simply regarding the literal blind man in a positive light. The narrators statement at the very beginning of the story explains his own lack of knowledge concerning physical blindness. His lack of knowledge relating to the visitors disability is undeniable, yet he makes it very clear that he is aware of this ignorance, stating that he wasnt enthusiastic about his visit. He was no one I knew. And his being blind bothered me. My idea of blindness came from the movies. In the movies, the blind moved slowly and never laughed. Sometimes they were led by seeing-eye dogs. A blind man in my house was not something I looked forward to.† (90) These statements sum up his entire attitude about Robert (the houseguest) and other blind people in general at the onset of the story, giving the narrator an instant feeling of exactly who the narrator and even what he may turn out to be. While there are many undertones concerning other things about which he is unaware, the specific topic of character awareness is the main thought of the storys plot, ultimat ely developing into a solid theme. The introduction of the story explains the relationship between narrators wife and the blind man, detailing how it evolved to its present status. It is here the reader may see other examples of the figurative blindness from which the narrator suffers because of his knowledge of the relationship between the two, which seem to stem from his own troubled relationship with his wife. His wife gives him an ultimatum for acceptance of the blind man, stating that if her husband loves her, he would do this for me. If you dont love me, okay. (92) Throughout the story the narrator exudes jealousy toward the relationship his wife and the blind man share. Insecurity gives way to a troubled relationship with his wife. The narrator revaluates his suspicious  ideas regarding the troubled relationship; and his ultimate personal transformation gives way to the foreshadowing of a profound epiphany surrounding the entire story. Drug and alcohol usage throughout the entire story significantly adds to another blindness of which the subject is oblivious. Once Robert arrives, he is immediately introduced to social drinking, especially when he is questioned for his choice of drink. The narrator quickly supports this inquiry by further explaining that he and his wife carry a little of everything. It’s one of our pastimes.† (94) From this point on in the plot, drug and alcohol usage is described. The final enlightenment experienced by the narrator is a direct result of the mindset brought upon by his marijuana usage. In fact, many of his described problems may be attributed to his drinking and drug use. The effects of these habits are shown very well as the narrator and Robert converse directly after smoking a marijuana cigarette: â€Å"I reached for my glass. But it was empty. I tried to remember what I could remember.† (98) This exact portion of the dialogue accurately describes that of someo ne who is under the influence of a foreign substance. Once presented, the negative effects of drug usage on the characters are obvious throughout the story. The story climaxes after the wife falls asleep and the two men are finally allowed to converse with each other. It is at this time when the narrator finally gets to see the attitude and thoughts of the blind man, leading directly to his own personal transformation. When Robert asks whether or not the narrator is religious, his ambiguous response â€Å"I guess I dont believe in it. In anything. Sometimes its hard. You know what I’m saying?† (99) leads the reader (and Robert, as well) to see that this man is in need of something which means more than physical blindness. The reader becomes aware that this blind man feels it necessary to help the narrator both mentally and emotionally, bringing justice and understanding to a man filled with petty ideals. Once Robert has fulfilled this deed, the narrator begins to understand that certain positions of his are, and always has been, wrong, leading to an ultimate revelation towards change. Many among society today have a minute understanding of what it is to truly see, that this initiative  is more than physical viewing and bases itself mainly on emotional understanding, for instance, figuratively seeing what is inside other people, what they feel and how they think. Conclusively, the final drawing of the Cathedral truly helps the reader understand the meaning of achievement through working together. The two men hold hands while drawing the Cathedral, which inevitably is the basis for the story being told. If not for this truly life-changing experience, this narrator would simply have continued on his close-minded lifestyle never learning about or accepting other people as they are. The last few sentences of this story paint a beautiful picture of someone coming to the realization that being blind is not an affliction that is limited solely to the body. A person can be blind to the feelings of others and the problems that can affect our everyday life, yet through interaction and tolerance an individual can find both themselves and an awareness for people around them. Work Cited Carver, Raymond. Cathedral Literature and its writers. 4th ed. Ed. Ann Charters and Samuel Charters. Boston: Bedford/St. Martins,2007. 91-113

Free Essays on Brutus & Caesar

and ideas to fit the political climate, betraying Caesar, his country, and eventually himself. Brutus, having no self-assurance, or confidence he resulted to being a follower right down to his death. These are all signs of a weak person. With so much going for him, he lost it all to an easy way out o... Free Essays on Brutus & Caesar Free Essays on Brutus & Caesar Brutus was a trusted friend of Caesar and an honorable man, or so you thought. In William Shakespeare's The Tragedy of Julius Caesar, Brutus is presented as a loyal companion to Caesar showing himself as honorable only to turn around and betray his friend by death. This to me does not sound like the act of an honorable man. Can a man who is honored, be honorable? Brutus was a noble man in Rome and a good friend to the leader Caesar. Many looked up to Brutus as an honest man, and a person to trust and confide in. Trust is a basis in a friendship, and the one thing that failed to enter the relationship between Caesar and Brutus, leading to the one thing to drive their friendship apart. He may be looked apon as honored but was definitely not an honorable man. Someone who kills one of his own because he was persuaded to by the thoughts and ideas of others is easily manipulated and therefore cannot be thought of as honorable. He does not have strong character if he does not have faith in himself. "Hold then my sword, and turn away thy face while I do run apon it." (Shakespeare The Tragedy of Julius Caesar 5. 3. line 49) These were words Brutus spoke moments before killing himself, dying full of shame. How could a man who does not have the strength to carry on with his life, be considered honorable? Half of having the title of being honorable, is having faith in yourself, a quality which Brutus showed he did not have by timorously taking his own life. Inner weakness portrays itself in an outer manifestations of lies and anger. How can these characteristics be considered honorable? Like a chameleon, Brutus changed his words and ideas to fit the political climate, betraying Caesar, his country, and eventually himself. Brutus, having no self-assurance, or confidence he resulted to being a follower right down to his death. These are all signs of a weak person. With so much going for him, he lost it all to an easy way out o...

Swallow the Air by Tara June Winch Essay Example

Swallow the Air by Tara June Winch Essay Example Swallow the Air by Tara June Winch Essay Swallow the Air by Tara June Winch Essay Discoveries do indeed alter how people perceive their connections with others and the world around them. This statement accurately reflects the ideas present in the novel ‘Swallow the Air’ By Tara June Winch, the film adaptation of ‘Wuthering Heights’ By Coky Giedroyc in 2009 and the poem ‘We are going’ By Oodgeroo of the Noonuccal tribe. Discovery encompasses how perceiving life from various perspectives can empower people into renewed and altered perceptions of others and themselves. The journey to discovery for the protagonists in these three texts emphasises how relationships and significant events have the power to alter the perspective of a persons connections with others and the world around them Relationships In Winch’s ‘Swallow the Air’; the protagonist faces a journey to discovery through her relationships, which have enforced an altered perspective of her connections to the world and others around her. Mays feeling of misplacement and the obstacles she is faced with are the catalyst towards her journey to self-discovery. Obstacles such as her mother suicide in the beginning of the novel, when May was told her mother â€Å"had to leave† allowing her to establish the connection with the emptiness inside the ice cream container helmet, provides a visual metaphor of the dead stingray which May compares to her mother’s death as it was â€Å"floating around in my beating mind†, conveying her discovery that death leaves nothing but â€Å"emptiness†. May soon realises that the violence inflicted upon her mother by ‘white’ men because she was indigenous, was echoed onto her when May was raped. The rapist words- â€Å"This is gonna sh ow ya where ya dont belong dumb black bitch†- emphasises the depth of antagonism she experienced. The violence in the alliterated ‘black bitch’ is felt more painfully by May than the physical injury as it leaves her as an outsider with no sense of self. Thus it can be seen that d

Accounting Analysis of the 2011 Annual Report for Bank of Queensland Limited Essay Example for Free (#2011)

Accounting Analysis of the 2011 Annual Report for Bank of Queensland Limited Essay ? The aim of this report is to provide an accounting analysis of the 2011 annual report for Bank of Queensland Limited (BOQ), and a critique of the reporting of their performance. The report discusses the choice of accounting policies and the flexibility of these policies. The main objective of this report is to evaluate and recognise the possibility of using creative accounting within the company, recognise and questionable accounting numbers within items listed previously. A number of items have been selected from Income Statement, Balance Sheet and Cash Flow Statement. Bank of Queensland Limited (BOQ), has history of 137 years with network of over 280 branches operating in Queensland. It offers core banking (commercial/retail), equipment finance, wealth management and insuranceservices. BOQ is listed on the ASX and uses its unique concept of the Owner-Managed Branch (OMB),a partnership between the Bank of Queensland (franchisor) and experienced bank managers (franchisees) to provide banking services. 3. Description of key accounting policies and standards 3.1 Loans and advances at amortised cost (Asset) As shown on BOQ’s Balance sheet in FY11, loans and advances at amortised cost are big-ticket itemsin its assets accounting for approximately 98 per cent. According to the significant accounting policies explored by BOQ annual report 2011, loans and advances are originated by the bank and are recognised upon cash being advanced to the borrower. Based on AASB13, loans and advances are initially recognised at fair value plus incremental direct transaction cost using the effective interest method. 3.2 Deposits and borrowing (Liability) Deposits, as the one of the most important cash inflows of the bank, follow ruleAASB13 as well. They are initially recognised at fair value plus transaction costs and thenby using the effective interest method, they are measured at amortised cost. It is classified in two concentrations: retail deposits and wholesale deposits. This item follows AASB119Employee Benefits which has been amended in its accounting rules affecting the measurement of its obligations and the timing of recognition of termination benefits. Employee benefits can be classified to four categories: wages, salaries and annual leave; long service leave; superannuation plan and share based payments. 4. Flexibility of Management in Selecting the Key Accounting Policies It is undeniable that having flexiblemanagement can exert positive effects on the presentation of company’s annual financial report. Specifically, from the Bank of Queensland ´s perspective, if mangers have considerable adaptability in selecting the key accounting policies, the financial performance of Bank of Queensland Ltd can be improved; therefore more investors and customers would give priority to cooperating with them in the future. 4.1 Loan and Advances at Amortized Cost 4.1.1 Flexibility Analysis The measurement of loans and advances at amortized cost is extremelyfavourable to commercial banks. From BOQ’s consolidated financial annual report, the loan and advances at amortized cost accounted for around 83.3% of total assets in 2011, it had increased from 31,736,5 million to 33,276,1 million during 2010 to 2011. This change in $1539, 6 million was caused by impairment charges made by managers of the bank. The increase of loans and advances at amortized cost could enhance the customers trust in the bank. Sincefinancial funds, credit business and debts are the core business transaction of the banking industry, this itemappears to increase receivable accounts. Also, as banks could charge a reasonable rate of interest on such future loans/advances, they are able utilizethis income to pay current liabilities, wage and salaries of employees, and also the tax liability of business. Consequently, the BOQ’s managers have selected a flexible accounting policy in this item. Being dominant in the assets, loans and advances at amortized cost carries the burden of generating cash. The way that Bank of Queensland recognizes loans and advances at amortized cost can be separated to two phases. Initially, loans are recognized at fair value plus incremental direct transaction costs. Secondly, BOQ uses effective interest method to measure the amortized cost at each reporting date. The advantage of this accounting policy is that including direct transaction cost in the loan price can offset the actual transaction cost occurred and maximize the profit for the bank. Additionally, the effective interest method is considered as one of the prior methods for amortizing a bond discount. Theoretically, investors require a discount on bonds because the market interest rate at the time of issue is higher than the coupon payments on the bond. Therefore, by amortizing the discount at the market interest rate, accounting statement of Bank of Queensland will exactly reveal the economic reality of the bond issue and its true cost of debt. 4.2.1 Flexibility Analysis Due to the characteristics of banking industry, there is a high flexibility for management in these two liabilities. It is noticeable that deposits and borrowing accounted for about 97% of total liabilities on the balance sheet. Occupying 69% of total deposits, managers pay more attention to Retail Banking Services because of itsattractiveness to customers compared to other types of deposits. This policy states that securitization set-up costs relating to on-balance sheet assets are included with securitization borrowings, and amortization is recorded as interest expense. Initially, excluding off-balance sheet costs makes the liability much smaller and enlarges their net assets. Likewise, interest on debt is a tax-deductible expense and creates a tax shield benefiting Bank of Queensland. The major function for this policy is to save cash flows for BOQ. 4.3.1 Flexibility Analysis Employee expenses mainly consist of share based payments and employee benefits. All of these kinds of financial activities are beneficialto BOQ.The result from increasing incentives to employees applies as it encourages them to performenthusiasticallywhicheventuallyleads to higher profits for the firm. Among Employee Benefits, shared based payments are distinguished. The accounting policy demonstrates that Bank of Queensland allows employees to acquire its shares, options and rights sold recognized in the Employee Benefits Reserve. This expense could be reversed if the loss is not due to a market condition. This is highly beneficial as it encourages employees to purchase shares of their own company but, on the other hand, as more shares are sold, the higher price rises in the stock exchange. 5. Quality of Disclosure Made in BOQ Accounts The quality of disclosure in the BOQ ´s policies, strategy, performance and financial statements and reports is satisfactory as it provides accessible, transparent and fairly justified information. As the BOQ is a listed company, it has to comply with all ASX disclosure policies and reporting but in addition it also complies with the ASX Corporate Governance Recommendations as well as the Australian Prudential Standards (APS) (Profit Announcement 2011). In the profit announcement report for 2011, BOQ discloses a number of disclosure principles which include management, board structure, ethical and responsible decision making, financial reporting, timely and balanced disclosure, respect rights of shareholders, recognize and manage risk, remuneration. 5.1 Business Strategy and Economic Consequences The business strategy and economic consequences are disclosed in the notes to the annual report in terms of the risk management of the company. As it explains in these notes the bank approach is to manage its risk in terms of credit risk, market risk, liquidity, operational risk, compliance policies and capital management. As it states in the annual report there is a high level of assessment and monitoring of these risks in order to follow the company ´s strategy. 5.2 Notes to the Financial Statements – Explanation of Policies The notes to the financial statements and reports do provide an explanation to the bank ´s management policies. According to the 2011 Annual Report these policies provide effectiveness and efficiency in terms of managing the risks described above as well as creating controls to support growth and competitive advantage. An example of these policies in 2011 was a strong expense management which lead them to reduce their cost-to-income ratio from 45.8% to 44.5%. Moreover, these policies provide regulatory compliance as well as performance management. 5.3 Explanation of Current Performance BOQ through its yearly Profit Announcement Report clearly explains its current performance in terms of its principal activities. It states its current level of profitability and the main reasons for any losses. As well as these profit or losses explanations the report shows explanations for changes in expenses, asset growth, retail deposit growth, branch network expansion and capital management. In terms of financial conventions that restrict the firm as a banking institution, the main one is the Basel II Accord in which the bank is obligated to maintain capital adequacy requirements. In the 2011 Annual report is mentioned that Tier 1 capital made up of equity capital and disclosed reserves was higher than required by Australian Prudential Regulation Authority (APRA). Moreover, AASB 124 Related Party Disclosures is additionally disclosed in order to understand the impact on the firm. Moreover it discloses all its consolidated statements for all subsidiaries of the group following all consolidation standards. The quality of the segment disclosure for BOQ is sufficient as it discloses its two operating segments, and since the bank operates only in Queensland, it does not need geographical segmentation. It discloses the high level metrics for both of the banking and insurance segments as well as consolidated totals (Annual Report 2011 pg. 89). Also, following consolidation requirements it eliminates inter-company transactions (Annual Report 2011 pg. 89). The most important and questionable numbers can be seen in the yearly Profit Announcement where BOQ announced a net loss after tax of 90.6 million AUD. The explanation for this loss was attributed to significant impairment charges. As the income analysis shows that the company made a reasonable operating income loss, but the large part of the loss was due to a revision of their commercial loans and provisioning approach. They decided to increase these specific commercial loan provisions more than close to 90 million due to the continuous decline in commercial property in Queensland. Along with loan impairments, the bank also impaired a substantial amount of assets, also because of the decline if commercial property. Furthermore in the Directors Report in 2011 there were some potential red flags regarding remuneration. As the bank went through a restructure last year there were a number of high level managerial positions that changed in this period. During this transition there were a number of payments classified as  ´others` that did not have a clear explanation. An example of this includes a payment of half a million dollars to the previous CEO to  ´ensure a smooth transition` between him and the newly appointed CEO. While taking into account the Director ´s report is audited by KPMG, this payment seemed excessive. Based on previous parts, the conclusion has arrived that BOQ suffered net loss of $90.6 million because of the tremendous growth in impairment loss. The footnote disclosures in the Profit Announcement provide the composition of the impairment loss. According to note 11, loan impairment expenses totalled $327.7 million. $165.7 million of this amount is specific provision impairment and the rest $162 million relates to collective provision. Moreover, impairment loss for assets also amounts to $578.7 million. Note 4suggests that BOQ ´s management increase its impairment loss based on their estimates of dropping commercial property market. However, this estimate comes from historical experience and professional judgment. In contrast, the estimate might be different from actual results. Therefore, distortions may arise resulting from overstated impairment loss. In order to undo the distortion, the impairment loss should have been adjusted to a lower level with fewer provisions. Even before the Profit Announcement of BOQ came out, many financial reporters foresaw the net loss of BOQ resulting from increasing impairment loss. The downturns in tourism and recent natural disasters impacted Queensland’s economy negatively, and the conditions in Queensland were expected to remain challenging in the future because of strong Australian dollar. As a result, for BOQ— a company that is highly exposed to Queensland housing market, the current poor performance of might not change in short term.Following by the poor performance, BOQ isnow struggling to keep regulators happy and keep its capital at acceptable level. On 26 March 2012, BOQ announced aequity rising of $450 million. However, by doing this, the existing shareholders of BOQ will be heavily diluted and it will cause its share price to drop significantly. Accounting Analysis of the 2011 Annual Report for Bank of Queensland Limited. (2017, Feb 07).