Journey Essay Free Essays

English Speech- Journeys â€Å"To travel hopefully is a better thing than to arrive. † In other words a journey and the experiences you have are better than the actual destination. The novel â€Å"The Adventures of Huckleberry Finn† by Mark Twain and the poem â€Å"The Road Not Taken† by Robert Frost have taught me that journeys may involves barriers and hardships, they can lead to significant personal change and more importantly journeys facilitate reflection about how you see yourself, others and the world. We will write a custom essay sample on Journey Essay or any similar topic only for you Order Now Journeys are very important in personal change and growth. They can also help us in comparing and contrasting new and old experiences. Journeys may involve many barriers and hardships and overcoming them can lead to personal change and growth. â€Å"The Adventures of Huckleberry Finn† is an episodic novel that involves the physical and emotional journey Huck and Jim Take down the Mississippi River. Jim is an African American slave who escapes and joins Huck on his adventure. The river symbolises the physical journey they both take and along this journey they discover many barriers and hardships. These barriers and hardships are both emotional and physical. This is evident when Huck is torn between following society’s rules (turning Jim in) or following his heart (helping Jim escape). Huck has come to an obstacle on the journey and has to try and overcome it. He has to make a decision on which ‘path’ he will take. Huck constantly battles with trying to decide what’s wrong from right and asking himself is he doing the right thing. Even though Huck see’s Jim as a friend he still carries on society’s values of racism and prejudice. Twain uses irony and satire to show how society is stupid, racist and oblivious to how they treat others. This is seen when the reward for the capture of Jim is higher than the reward for pap. Society sees that the escape of a slave is far worse than murder. Likewise, â€Å"The Road Not Taken† also demonstrates that journeys may have barriers and hardships. The poem represents how sometimes people who are on life journeys come to a fork in the road or a decision that they have to make. The traveller wants to take both paths but he can’t. He has to weigh up his decision and go with it. Robert Frost uses the path to symbolise the journey the traveller goes on and to create and image for the reader. Repetition and punctuation is also used to create emphasis and to reinforce what has been said. As Robert Frost states ‘Oh I kept the first for another day! Adding and exclamation mark at the end of the sentence. The repetition of the word ‘and’ in the first stanza also adds emphasis. Journeys facilitate reflection about how you see yourself, others and the world. I believe that a journey gives you the opportunity to really see everything in a different light. Journeys may involve obstacles and with these difficulties people experience new situations and therefore change. Whether that be physically, emotionally or psychologically. A journey also assists with the comparison of yourself, others and society. In â€Å"The Adventures of Huckleberry Finn† Huck gets to experience life on a whole new level. He learns how wrong and prejudiced his society Is and how life on the raft is far better in comparison to life on shore. This is shown when Huck is so infatuated with the freedom and care-free nature of life on a raft compared to the cruel, racist and unjust way of life on shore. As Huck states ‘you feel mighty free and easy and comfortable on a raft’. Mark Twain uses juxtaposition and again symbolism to compare and contrast the difference between life on shore vs life on the raft. Twain describes the town life as harsh, dirty and confined in comparison to the life on the shore as care-free, relaxed and independent. This highlights how good life on the raft is. The journey Huck and Jim take allows for both of them to reflect and compare life on shore in comparison to life on the raft. Huck and Jim don’t have to follow society’s rules they are free and with freedom comes opportunity to explore and experience many things they normally wouldn’t get to do. In addition, â€Å"The Road Not Taken† also shows us how journeys allow for our reflection on many things. In the poem the traveller experiences an obstacle or fork in the road. This allows the traveller to take in his surroundings whether that be the path ahead or the people around him. This is shown when he states ‘two roads diverged in a yellow wood’. The traveller has two options and to make a decision he has to really explore both of them. Robert Frost uses this poem to express his belief in not always following the crowd and being an individual. Robert Frost uses conversational language to create a sense of communication between the traveller and the reader and to enlighten the reflection that the traveller has made. After comparing both paths and seeing every option his reflection about his journey changes. The traveller decides to go with the path less travelled. He decides to be different. Journeys can lead to significant personal change. The experiences you have on a journey can shape and change your perception of yourself and the people around you. In ‘The Adventures of Huckleberry Finn’ this is shown when Huck’s beliefs change and he becomes more mature. Huck and Jim’s relationship also develops throughout the journey. Huck’s perception of Jim at the beginning of the journey is very different compared to the end. At the start Huck doesn’t take Jim very seriously and has no compassion or respect for him. The influences of society have taught him that Negro’s are useless and unintelligent. Jim still has feelings and emotions and throughout the journey Huck still feels he has to lower himself to talk to Jim. Huck learns from the experiences they have encountered that Jim is exactly the same as himself. Huck’s beliefs and values change and this is shown when Huck states ‘I do believe he cared just as much for his people as white folks does for their’n. It don’t seem natural, but I reckon it’s so’ Huck eventually notices that Jim is in fact just the same as him. Journeys are very important in shaping, changing and discovering the world around you. â€Å"The Adventures of Huckleberry Finn† and â€Å"The Road Not Taken† have taught me that a journey maybe involve barriers or hardships, a journey can facilitate reflection about yourself, others and the world and lastly a journey can lead to significant personal change. How to cite Journey Essay, Essay examples

Psychological Management of OIndividual Performance

Question: Discuss about the Psychological Management of OIndividual Performance. Answer: Introduction The Human resource management is a management that is responsible for the individual and how the employees are treated and managed in a particular organization. In this report, the name of the organization is Australian training company of Australia. Human resource management helps the organization in bringing up the people of the organization upwards by providing them a good quality of training. The role of human resource department in every organization is very crucial as it is responsible in attainment of the goals and objective of the organization. The Human resource management plays a vital role in management and maintenance of human resource of the organization by aligning duties and responsibilities. They set mission and vision of the employees in accordance with the organizations vision and mission. thy provides various types of training programs to have performance management, succession planning , etc. the Human resource department is responsible in development of strategic planning and then implementation of them in the organization in the most effective way so that desired output can be achieved. An overview of the organization, Australian training company The company ATC was established in the year 1994, with the motive to provide training and employment opportunities for the people of Australia. Firstly, they initiated with the training of the sports people and then expanded by offering training to various field individuals. They had provided training to more than 10000, aspirants and people. Australian training company is a leading company for the solution of business by creation of employment, training and education opportunities for the people of Australia (Australian training company, 2016). Australian training company engages more than 1200 student and trainees every year. They generally operate in the territories of Australia and eastern states and have the capacity to serve the entire nation. It is a (GTO) Group Training Organization and also a registered training organization (RTO). It is a non-profit organization whose main focus is on the promotion of the workforce and their participation in the organization. They identify the talent and potential of each and every individual of the organization and match their aspirations according to the company (Australian training company, 2016). Role and impact of Human resource department as a part of HR management As we know that the Hr manager of an organization plays a vital role in the organization. If we talk about Australian training company, the Hr managers are very intelligent and skilled as they have to manage the entire staff of the company. The Hr manager creates a huge impact on the organization. The major role of Human resource department of Australian training company are staffing in which the hr manager do planning for the staff and the employee (Scullion, Collings, 2011). Human resource department also develop many types of policies so that the employees can remain motivated and encourage them to perform well. They have multicultural workforce that requires a proper management so that no conflicts can arise. The process of recruitment and selection is also done by the HR manger of the Australian training company. The development of strategies and policies related to the work is also ensured by the HR department of the organization like dress code, ethics, disciplines, vacations of the employees, etc. the compensation policies like salary and wages are designed by the HR department. The major role of the HR department is to provide training and development to the employees like job skills trainings, team-building, legal training, communication, etc. (Ngai, Law, Wat, 2008). The impact of HR department on Australian training company is very positive. The performance of the employees has become better with the type of training provided by the HR department. It is found that the employees of AST remains motivated if they get proper training. The confidence of the employees will boost and they remain satisfied (Kaufman, 2007). Strategy, vision and mission of Australian training company The vision and mission of Australian training company is to promote the organization by focusing on the needs and wants of the employees, they believe that the human resource is the great asset of ach and very organization. So they try to focus of the participation and performance of their staff members. They provide them training s and development programs in which the employees learn many relevant things. They believe in employee engagement and to achieve the above mentioned they try to fulfill the needs of each employee working with them. They identify the aspiration of the individual and according to it they provide them opportunity (Sonnentag, 2003). They deliver education, training, development, growth, employment opportunities, etc. through various sources either internally or externally. The significance of all the above things is to uplift the skills and talent of the employees with the organization. They are very attentive for their clients and focus on each and every query generated by them. They ensure their client about the solution of the problems. The communication skills of the Australian training company employees are very effective. They know to deal with the clients in the most prominent way (Heneman, Tansky, Camp, 2000). Importance In this way, they design policies and strategies that can fulfill all the above requirements. They keep in mind that employees and clients are the valuable part of the organization and then frame all the strategies. Strategies play a very important role as they guide the human resource department the ways all the objectives can be achieved. The main motive is to attain the goals and objectives of the organization as well as employees. Human resource department support the strategies by providing ideas so that the employees and the organization both get benefits (Guerci, et.al. 2015). Types of training and their alignment with the strategies Australian training company has different approach for the training given to the employees. They offer RTO quality of services for the employees and the business organizations by using the development programs of workforce. They also tailored education training that has multitude of benefits for the growth and improvement of the clients. It helps to builds the morale, confidence, motivation and retention of the staff members. It also leads to higher amount f productivity. The strategies are also formed in a way to fulfill all the requirements of training. They match the training need of the staff with the relevant training methods that are required to be done. It will help in maximization of the potential and caliber of the employees (Buchan, 2004). The employees can have Funded trainings The Australian government may apply incentives The members will also receive the certification of nationally recognized qualification In this way, the employees will termed as skilled and qualified employees who can contribute in the increment of the productivity. They also provide flexible training and conceptualized programs of learning for the clients and employees to manage the requirement of business. It includes: Some especially designed programs that are delivered at sites Some of the programs are delivered on online sites using online learning management Face to face classes They also mix different modes of teaching to fulfill the needs The broader impact of the HRD practices The Human resource department has both narrow and broader impact on the workforce of the company. Some of the broader impact are- Succession planning It is process that helps Australian training company to identify and develop new types of leaders and managers who can have the caliber to replace the old leaders of the organization. This process helps in the continuity of the leadership when the old leaders die, retires or leaves the organization. It also provides prevention against the vacuum of power and chaotic struggle regarding the powers of a company. This process is used by Australian training company so that the company can enjoy proper management of the human resource (Wojdacz, Dobrovic, 2007). Coaching At the workplace, coaching is termed as a process in which the performance of an individual is improved by providing relevant training to him. It is way by which the skills and knowledge can be developed in an individual so that the performance can be boosted. In Australian training company most of the training exercises are initiated through the process of coaching as it provides practical a well as theoretical knowledge to the employees and clients (Bowen, Ostroff, 2004). Performance management The fundamentals of performance management state that it is a process of improving and promotion the effectiveness of the employees and their performance in the company. This process is a continuous proves in which the Hr managers tries to bring togetherness in the work of the employees. Their aim is to set up coordination and cooperation in the employees and convert them is teamwork. They monitor and control the work performed by the employees and bring effective changes. The aim of performance management is to achieve the goals of the organization as well as of each individual who is a part of the company (Barratt, 2003). Conclusion At last, we can conclude that the role of human resource and the management of human resource are very relevant. The human resource and employees is the supreme asset of each and every organization. In this assignment we learnt about the Australian training company that provides the best quality of training to its employees. They treat their employees are the valuable assets by giving them satisfactory training. It is one of the main training providers in country like Australia. Training and development helps the employees to handle the work and their performance and the organization. The organizations and their management are changing according to the changes taking place in the global economy. So it has become very relevant for the companies to manage the operations according to the latest trend. References Australian training company, (2016). Training services, [Online], Accessed on: 7 December 201 Available at: https://austrg.com.au/training-services/ Australian training company, (2016). About us, [Online], Accessed on: 7 December 201 Available at: https://austrg.com.au/about/ Barratt, E. (2003). Foucault, HRM and the ethos of the critical management scholar. Journal of Management Studies, 40(5), 1069-1087. Barrett, R., Mayson, S. (2007). Human resource management in growing small firms. Journal of Small Business and Enterprise Development, 14(2), 307-320. Bowen, D. E., Ostroff, C. (2004). Understanding HRMfirm performance linkages: The role of the strength of the HRM system. Academy of management review, 29(2), 203-221. Buchan, J. (2004). What difference does (" good") HRM make?. Human resources for health, 2(1), 1. Guerci, M., Radaelli, G., Siletti, E., Cirella, S., Shani, R., (2015). The Impact of Human Resource Management Practices and Corporate Sustainability on Organizational Ethical Climates: An Employee Perspective, [Online], Accessed on: 7 December 201 Available at: https://link.springer.com/article/10.1007/s10551-013-1946-1 Heneman, R. L., Tansky, J. W., Camp, S. M. (2000). Human resource management practices in small and medium-sized enterprises: Unanswered questions and future research perspectives. Entrepreneurship: Theory and Practice, 25(1), 11-11. Kaufman, B. E. (2007). The development of HRM in historical and international perspective. Oxford Handbook of Human Resource Management, The, 19. Latham, G. P. (2007). A Speculative Perspective on the Transfer of Behavioral Science Findings to the Workplace: The Times They are A-Changin'. Academy of Management Journal, 50(5), 1027-1032. Ngai, E. W., Law, C. C., Wat, F. K. (2008). Examining the critical success factors in the adoption of enterprise resource planning. Computers in Industry, 59(6), 548-564. Scullion, H., Collings, D. (2011). Global talent management. Routledge. Sonnentag, S. (Ed.). (2003). Psychological management of individual performance. John Wiley Sons. Wojdacz, T. K., Dobrovic, A. (2007). Methylation-sensitive high resolution melting (MS-HRM): a new approach for sensitive and high-throughput assessment of methylation. Nucleic acids research, 35(6), e41.

To Accompany Essay Example

To Accompany Paper With the enhancements of technology, global transactions and competition between accountancy firms, professional accountants now provide various consultancy engagements to maintain their competitive advantage. The expanded role of professional accountants has resulted in accountants carrying out tasks which may include risks, management, personnel, consulting investment, controls and investigation. Following recent significant corporate collapses and their relationship to auditors and accountants discharging their responsibilities, there have been spate of regulatory and profession reforms that are designed to restore confidence to OTOH the public and the profession. The concept of audit independence is being examined critically in respect of its relevance and contribution to the public interest. The impact of the expanded role include: Increased public scrutiny of the fees payable to and the independence of auditors; Increased opportunities for auditors and accountants to be involved in the management of businesses, with the increasing risks to independence, Increased government regulations and professional regulations regarding the tasks performed, quality control and scope of auditors work. Increased acceptance of the importance of auditor independence. What role does ASIA have in the regulation of auditors? We will write a custom essay sample on To Accompany specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on To Accompany specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on To Accompany specifically for you FOR ONLY $16.38 $13.9/page Hire Writer ASIA has a significant role in the regulation of auditors. ASIA is the statutory administrative body for the enforcement of the Corporations Act 2001. Government regulation is exercised through ACACIAS surveillance program Which involves the scrutiny of all aspects of the financial statements of listed and some non-listed Australian public companies. The Objective Of this surveillance program is supplemented by an auditors review program and a liquidators review program. ASIA has the following powers and influence over the regulation of auditors: Registration by individuals, firms and companies as auditors; The audit inspection program enforced by the ASIA which covers the auditor rotation program, the policies and work practices of auditors; and Audit independence issues. This statutory body also has the power to impose a penalty on registered auditor or liquidator if he/she is found to be guilty of failing to discharge duties properly. It the auditor is deemed to be not a tit and proper person, his/her registration can be cancelled or suspended, such as bankruptcy, What are the different types of audit activities that an auditor may perform? Discuss. Audits are generally classified into different types of activities ? Financial statement, compliance, performance, comprehensive and environmental audits, Auditors may also be performing internal audit as an assurance engagement. The objective of a financial statement audit is to enable the auditor to express an opinion as to Whether the financial Statements are prepared, in all material respects, in accordance with an identified financial reporting framework. The financial statement audit involves obtaining and evaluating evidence about n entitys financial affairs so as to establish the degree of correspondence between the managements assertions and the established criteria, such as legal requirements and accounting standards. This type of audit is performed by independent auditors appointed by the shareholders of the company, or by equivalent proprietors of non-incorporated entities whose statements are being audited. Auditors must be qualified and able to exercise their skills in an independent and objective manner. The nature and extent of the audit examination are provided in Part MM. 3, Division 3, Audit and Auditors Report, of he Corporations Act. A compliance audit involves obtaining and evaluating evidence to determine whether certain financial or operating activities of an entity conform to specified conditions, rules or regulations, The established criteria in this type of audit may come from a variety of sources. Management, for example, may prescribe policies (or rules) pertaining to overtime work, participation in a superannuation plan, and conflict of interests. Compliance audits based on criteria established by management may be undertaken often during the year. Business enterprises, to-for-profit organizations, government units and individuals are required to prove compliance With many regulations. In many instances, the audit opinion issued under the requirements of the Corporations Act has elements of a compliance audit, where the auditor is required to express an opinion on the companys compliance with the provisions of the Corporations Act. Corporate and individual taxpayers comply With the Income Tax Assessment Act 1936 (Cloth), as amended, in filling out their annual tax returns. In the public sector, the term regularity audit is used to denote an examination hat reports on the legality and control of operations and the integrity photoset dealing with public funds, including the expression of an opinion on an entitys compliance with statutory requirements, rules, ordinances or directives that govern its activities. A performance audit is an audit of all or part of an entitys or entities activities to assess economy and/or technical and/or effectiveness. It involves obtaining and evaluating evidence about the efficiency, economy and effectiveness of an entice/s operating activities in relation to specified objectives. This type of audit activity can be undertaken in the private or public sector, by an internal or external auditor, or as an one-off project or an ongoing engagement. Sometimes performance audit may also be referred to as a value-for-money (VPN), operational or management audit. The term performance audit is usually applied in the public sector, with some application in the private sector; the other terms are common to both private and public sectors. The Australian National Audit Office (NANA) defines a performance audit as: an independent and systematic examination of an organization, program or function for the purposes f: ; forming an opinion about: whether the organization, program or function is being managed in an economical, efficient and effective manner; and the adequacy Of internal procedures for promoting and monitoring economy, efficiency and effectiveness; and ; suggesting ways by Which management practices, including procedures for monitoring performance, might be improved. Comprehensive auditing occurs when an auditor undertakes a range of audit and related services for a client -? a scenario that is more common in the public sector. A comprehensive audit encompasses the elements of a financial tenement audit, a compliance audit and a performance audit. Environmental matters may have an impact on the financial statements. Some examples of environmental matters affecting financial statement accruals, the impairment of assets, disclosures or the basis of preparation include: ; a pollution prevention system, of which the cost may be accrued for remediation costs ; liability relating to transportation of, or contamination by, hazardous waste ; the obsolescence of inventory due to environmental laws and regulations. Auditors are required to carry out their environmental audit with an attitude f professional skepticism, recognizing that the audit may reveal conditions and events that would lead to questioning whether the entity is complying With relevant environmental laws and regulations. The environmental audit is a recent trend and normally involves a review or an agreed-upon procedures engagement Internal audit is defined as an independent, objective assurance and consulting activity designed to add value and improve an organizations operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, ND governance processes. How does the profession/government ensure that external company audits are performed at an appropriate level of quality? Every profession is concerned about the quality of its services, and the public accounting profession is no exception. Quality audits are essential to ensure that the profession meets its responsibilities to clients, to the general public and to regulators who rely on independent auditors to maintain the credibility of financial information. To help assure quality audits, the profession and the regulators have developed a multilevel regulatory framework. This framework encompasses many of the activities of the private and public sector organizations associated with the profession. For the purpose of describing the framework, these activities may be organized as follows: ;Standard setting: The JABS issues Standards, Guidance Notes and other guidance to provide clear standards for auditing and assurance services, and for review and Other related services. The professional bodies and AFC issue ethical codes to establish and monitor the performance Of professionalism and ethical behavior Of professional accountants. ; Firm regulation: Each public practice entity adopts policies and reoccurred to ensure that practicing accountants adhere to professional standards. Self- or peer regulation: The accounting profession has implemented a comprehensive program of self. Regulation (including mandatory continuing professional education) and a program of quality control and practice reviews. ; Government regulation: The FRR, ASIA and CALEB, along with the courts, courts monitor and regulate auditor independence and conduct. The quality control standards help firms to achieve quality practice at firm and individual levels, The quality control standards include: Miscellaneous professional statements (Pass); APPEASE regarding conformity with auditing and assurance standards; and ASSAYS (ISAACS) which identifies the responsibilities of an engagement partner and engagement team in an audit engagement. Brim regulation involves with the implementation of a system of quality control within firms. They typically include elements such as leadership responsibilities, ethical requirements, systems in acceptance and continuance of client relationships, proper allocation of human resources, control of engagement performance and monitoring and quality reviews. On the Other hand, self-regulation is imposed by the professional bodies using artifice of practice, continuing professional education requirements, and reviews. In addition to these, the government practices overall surveillance through ASIA, with reference to the registration and monitoring of auditors by the CALEB. Â  Lindsey L] used the following sentence in the 1895 London and General Bank case. How would you describe the relevance of the auditors role in present times? His business is to ascertain and state the true financial position of the at the time of the audit, and his duty is confined to that.. Rayon The role of the auditor has changed considerably since the time of the London ND General Bank case. These changes have been brought about by changes in statute and common law and by changes in community attitudes and expectations. The auditors role is still very relevant in terms of adding credibility to financial statements. Nowadays, auditors also offering a broader range of assurance services to satisfy the information needs of doffs users of financial information. Examples of this broader range of services include performance audits and environmental audits. 1. Discuss the different types of assurance which may be obtained in an assurance engagement. Reasonable assurance engagement: The objective of a reasonable assurance engagement is to reduce the assurance engagement risk to an acceptably low level, With the aim to arrive at a positive form of expression of conclusion. Limited assurance engagement: Limited assurance engagement aims to reduce the assurance engagement risk to a level that is acceptable in the circumstances of the engagement but where that risk is greater than for a reasonable assurance engagement, as the basis for a negative form of expression of opinion. What are the limitations, if any, off financial statement audit? A financial statement audit is performed in accordance with AS 200 Objective and General Principles Governing an Audit of a Financial Report. There are inherent limitations in any audit. These limitations include the use of testing, reliance on internal control structures, the possibility of collusion and the tact that most audit evidence is persuasive rather than conclusive. Regardless of the type of audit, a professional subjective judgment will be used in gathering and evaluating evidences and forming the relevant conclusion. These inherent limitations also mean that the auditor cannot achieve a zero engagement risk. Therefore, an absolute assurance is not possible in a financial report audit. An enhancing role Of auditors has developed where the audit expertise is used widely to assist the clients needs. What are your views concerning the role described, with particular reference to the appearance of audit independence? The enhancing role described is a logical extension of the auditors traditional role, in order to meet the changing expectations of users of financial statements in recent years. Auditing has also progressed from a compliance role to a value- adding role to management and business. Along with increasing competition among firms and cost}efficiency pressure, auditors often provide consulting services to audit clients. Hence there is a blurring or relationship with clients. The public confidence of audit independence had been in decline as a result of high profile corporate and audit failures, partly due to the wide range of services that were performed by the auditors involved in these cases, and partly due to the lack of effective corporate governance. However, legislators, the profession and the audit firms all have been working hard to push for reform to restore inference, independence and integrity to the profession. Recent examples of significant reform to audit independence are The enactment of Serbians-Solely Act in US; Big Pour Firms such as KEMP and Presumptuousnesss have separated their management consulting and assurance services by selling their consultancy arm to a third party; and A mandatory cooling Off period for retiring partners joining the board of their audit clients and a mandatory rotation of engagement partners. What is meant by a comprehensive audit? Should a comprehensive audit be carried out by an independent auditor? A comprehensive audit encompasses the elements of a financial report audit, a compliance audit and a performance audit. It is most commonly undertaken in the public sector through the office of the Auditor General, A comprehensive audit would normally be carried out by an independent auditor, in either the public sector or the private sector. I . 0 How do you think the corporate collapses have influenced the role of auditing in recent years? The corporate collapses in US and Australia have had a fundamental impact to the role of auditing in recent years. Recent events have led closer public scrutiny n the role of the auditor, the audit independence and the methodology on how an audit is carrying out. That is, there is greater understanding the expectation gap between the public and the auditing profession and the acknowledgement by the profession that it needs to reduce this gap. Significant steps hue been made to influence the enhancing role of auditor to that of a convergence role, Which emphasizes the following: A clear Objective to enhance and maintain the integrity of the profession; Clearly address the auditor interest to the public is as important as to the client, such as safeguarding independence by eliminating ample relationship with audit clients (i. E. Omit to audit only); Reiterate ethical governance; A clear distinction of audit and non-audit engagements carried out by auditor, this leads to legislation and self regulation being established to a ban on certain non-audit services for audit clients; Stronger regulation on auditors and audit firms as well as tougher enforcement on non-compliance; Return to a more rigorous audit of substantive matters, rather than limit to the testing of internal controls; Increasing the forensic nature of audit and stronger awareness of report fraud; Relate audit risks to business risk Professional application questions Audit objectives Required Discuss the current changes in the objectives of auditing, identifying the expanded roles of professional accountants and some of the reasons attributable to the changes. The traditional audit role was a conformance role. Audits focused on finding errors in balance sheet accounts and on stemming the growth Of fraud. The detection of fraud had a very important emphasis. As companies began to grow and become more complex during the nineteenth century, the detection Of fraud came an unrealistic objective although was still generally perceived as one of the main objectives of a financial report audit. The difference in perception of responsibilities and reality were addressed in the case of Kingston Cotton Mill co(1896) 2 Chi. 0279. Lopes, L] said of auditors: He is a watchdog, but not a bloodhound. Elf there is anything calculated to excite suspicion, he should probe it to the bottom but, in the absence of anything of that kind, he is only bound to be reasonably cautious and careful This effectively stated that it is impossible to detect all fraud as part of the audit. Auditing standards place the following requirements on auditors: The auditor should plan the audit to have a reasonable expectation of detecting material misstatements that have a material impact on the financial report (ii not all fraud). The auditor should report any irregularities (including fraud) even if the effect on the financial report is expected to be immaterial. In conclusion, the primary Objective Of an audit is to express an opinion as to whether the financial report is prepared, in all material respects, in accordance With an identified financial reporting framework. The Objective to detect fraud is n the context of the auditors opinion. Also in recent years, the role of the auditor has expanded to meet the changing expectations of users of financial statements. This expanded role is evidenced by the wide range of assurance services now offered by auditors. 1. 2 Independence Based on the series of accounting crisis and corporate collapses in the early sass, discuss the importance of maintaining independence by an auditor. Audit Independence is the cornerstone of auditing. Independence is the essence that underlies the success and credibility of the accounting profession and its service to the public. Maintaining independence allows the auditing and accounting profession to be self-regulated, a highly prestigious character, This objectivity permits the profession to perform its attestation and monitoring functions effectively. Independence is also a key component of the agency theory of auditing. In the management shareholder agency relationship it is important that the monitoring function (audit) is and is seen to be separate from management, for it to be a ;value added service. I . 3 Standard setting a. Comment on an auditors ability and methods in attesting the credibility of uncial statements prepared by the governing party of an organization. Due to formal training and experience, the auditor has the ability, credibility and authority under Corporations Law, to undertake attestation of financial statements. At minimum, an auditor who carries out an audit must be a current registered member of CPA Australia and ACACIA. In accordance with the requirements laid down in the various Auditing Standards, the auditor plans the nature, timing and extent of procedures to be followed to arrive at a positive expression of an opinion under the requirements of AS 200 and AS 220. B. Explain what type of assurance an auditor should provide in a financial statements audit. A financial statements audit is one that expresses an opinion on written assertions and thus the audit level of assurance is expressed as a positive opinion. The financial statement audit provide a reasonable level Of assurance which enhances the credibility of the information provided by the party responsible for the matter, such as in the audit report on financial statements under the Corporations Act 2001. While the assurance of the financial statement audit is objective, it is subject to a number of inherent limitations. Some of these limitations include time lapse, audit testing based on selective samples, a subjective assessment of materiality, and that where there are highly specialized areas, the auditors may need to seek external advice regarding the subject matter being audited. 1. 4 Regulatory trademark a) One component of this framework is the oversight ability of the FRR, Identify the type of work that is performed by the FRR which aims to enhance the quality and independence of professional services Section 225 of the Corporate Law Economic Reform Program Act egg lists the function of the FRR. They include: Â  Overseeing the setting of accounting standards in Australia; Â  Appointing members of the AAAS other than the chair; Â  Giving directions to the SAAB on matters of general policy and procedures; Monitoring the operation of accounting standards to assess their continued relevance and effectiveness in achieving their objectives; Â  Monitoring the effectiveness of auditor independence requirements in Australia; Â  Reporting to the minister and giving advice about continuing Steps to enhance auditor independence; and Monitoring disciplinary procedures of accounting bodies.

After September 11 essays

After September 11 essays How has my life changed after September 11? I Love New York! Although this saying has been used for years, it has taken on even greater meaning since the events of September 11. While the tragedy of that day will always be associated with the I Love New York! motto, it has now come to symbolize many other things. I Love New York! now means I Love America! and maybe I Love Freedom! This essay will describe how I felt that day, how my life was affected by the tragedy, and the long-term effect September 11 will have on the people of New York and the United States of America. It was a beautiful, sunny morning when all the commotion began. No one suspected that The City That Never Sleeps was to soon be under attack. My mother and I were having breakfast at home watching the Today Show when we first heard the news. We witnessed the World Trade Center attacks live on television, as well as reports of what had happened at the Pentagon and the plane that crashed in Shanksville, Pennsylvania. September 11 was like any other ordinary day in lower Manhattan. Thousands of people reported to work at the World Trade Center. Some people had an early breakfast meeting at Windows of the World Restaurant. Some were simply having coffee at their desk while checking voicemail or surfing the Internet. Others were having water-cooler conversation about the Giants loss the previous night on Monday Night Football. Some were having tea and staring blankly at their computer screens. A few were late for work because they got stuck in heavy traffic, missed their bus or train, or forgot to set their alarm clock. For that, their lives were miraculously spared. Watching the news that morning was unreal. When I first learned that the Trade Center was on fire and an airplane had crashed into the building, I naturally thought it was a small private plane. Like many othe...

Leadership Skills in 21st Century Health Care Research Proposal

Leadership Skills in 21st Century Health Care - Research Proposal Example The clinics that offer both general and specialist health care are mostly for Medicaid recipients. There is a wide middle class of patients without coverage-they make too much for Medicaid and are not old enough for Medicare. Even if they are eligible for Medicare, it does not cover all their health needs. Problem Statement: With so many areas of U.S. health care in commercial chaos at present, it is necessary for leadership to include all members of their organizations in decision making. Only with a leader willing to take advantage of what staff offers can a working relationship be established. Another problem area in health care is a better understanding of the needs and wants of consumers. The most apparent issues in health care at present are related to Medicare, Children's Health Care Insurance Program (SCHIP), and Health Information Technology (HIT). Literature Review and Research Design: In the upcoming elections, health care is a major issue. Studies showing current statistics of the number of people who do not have health insurance and the overcrowded conditions in public clinics can be found on the Internet. As for leadership in health care, the need for cooperation is evident in articles and past discussions of what makes a good leader, again on the Internet.

Humanities Week 4 discussion Essay Example | Topics and Well Written Essays - 250 words

Humanities Week 4 discussion - Essay Example Expressionism is mainly characterized use of realistic color and utilization of perspective techniques in regeneration of an illusion of reality (Chilvers, 2009). Moreover, the colors are normally selected in order to suit the emotion felt or in creation of the emotional effect. Expressionism painting responds to the current challenges via motivation in arguing individuals to abandon their underlying conventional means of viewing things and embrace fresh perception of the ever-dynamic universe. The underlying messages are mainly voiced by the prevailing groups that are normally baffled society, broadening the gap amidst traditional culture and the corresponding avant-grade art. Impressionism was radical art movement that emanates from the corresponding moving outdoors from the underlying studio and painting (Chilvers, 2009). The artist broke up the prevailing light into numerous colors and paint such that viewers eye could be mixed and blend from far. Conversely, Expressionism mainly depicted emotions via feelings of the universe and underlying artist. Moreover, Expressionism art in the 20th century mainly reconnoitered the prevailing innermost landscape of the soul whilst those of the 19th century rematerialize painting with coloring and beauty depicting natural landscape fundamentally in diverse

Howard Gardners Theory Of Human Intelligence Education Essay

Howard Gardners Theory Of Human Intelligence Education Essay This assignment will critically discuss the topic of integrated learning in the early primary curriculum with reference to the use of the outdoor learning environment. It will be based on my personal research that stemmed from the curriculum. Firstly, this assignment will discuss the outdoor learning day, which incorporated learning outdoors with a topic themed activity. Secondly, the assignment will discuss integrated learning and outdoor learning in relation to the foundation subject Design and Technology. Howard Gardners theory of human intelligence, suggests there are at least seven ways that people have of perceiving and understanding the world. Gardner labels each of these ways a distinct intelligence in other words, a set of skills allowing individuals to find and resolve genuine problems they face. Within the Curriculum, traditional schooling heavily favours the verbal-linguistic and logical-mathematical intelligences. Gardner suggests that a more balanced curriculum that incorporates the arts, self-awareness, communication, and physical education (Gardner, 1999) is needed. Brief outline to the project. The project theme which was chosen was that of habitats and materials with reference to The Three Little Pigs, as this was a popular story that we all knew well and thought we could do a great deal to facilitate childrens learning across the age ranges of the school. We collaborated as a group and decided the story could be changed and saw it possible to have a good link to the outdoor environment leading to using the natural environment to build habitats. We adapted the story to relate directly to the natural environment by The Three Little Pigs building their homes from twigs, leaves and mud as we thought this would be more beneficial and support questioning and investigation. Within the discussion we chose a shaded area in the school grounds to set the scene for our performance and we believed this would then help with the wow factor of the introduction to the activity. The most successful aspect of the session was, once we had gained confidence and had run through the activities with the children, this allowed us to reflect on what was working and the timing of the session. This enabled our group to adapt our idea and allowed us to engage the children more successfully. The children showed positive reactions when building homes for animals from outdoor resources (sticks, mud, leaves etc), however the session at the beginning was not as successful as we were not sure on timing, in which the initial group finished the set task earlier than expected. We then had adapted our intentions to create new extension activities for the children to do and we decided to carry out a hunt for other items to go in the homes we had made. From this experience we had to dis cuss ideas for other activities we could develop if this timing issue reoccurred. I was surprised how engaged the children were when we were performing the story of The Three Little Pigs. Some of the ideas children came up with when building the homes were unexpected such as making sure the home was waterproof and the creative thinking they used to do this, for example; we need to build underground or in a sheltered spot and they also suggested, making sure that the roof was covered in leaves to keep the animals warm, dry and camouflaged. From the Outdoor Learning Day we collaboratively discussed where we could take the theme of materials and habitats. After a long discussion we decided to draw on our personal talents within the foundation subjects and use them to develop lesson plans and resources. I decided to opt for Design and Technology, as I find this subject interesting and feel that it has a wide scope for learning. The National Curriculum proclaims that, During Key Stage One  pupils learn how to think imaginatively and talk about what they like and dislike when designing and making. They build on their early childhood experiences of investigating objects around them. They explore how familiar things work and talk about, draw and model their ideas. They learn how to design and make safely and could start to use ICT as part of their designing and making. (National Curriculum 1999) The main content area of the project. Integrated Learning is discussed and used with alternative phraseology such as Topic Based Work, Cross Curriculum and Creative Curriculum. In research, Integrated Learning studies are stated as Opportunities to enrich and enhance childrens learning and make connections across the curriculum (Rose 2009).Ofsteds grade descriptor of an outstanding curriculum states: The schools curriculum provides memorable experiences and rich opportunities for high-quality learning and wider personal development and wellbeing. The school may be at the forefront of successful, innovative curriculum design in some areas. A curriculum with overall breadth and balance provides pupils with their full entitlement and is customised to meet the changing needs of individuals and groups. (Rose 2009). The National Curriculum for Design Technology suggests that it provides opportunities to promote pupils spiritual, moral, social and cultural development. (National Curriculum 1999) There are highly tailored progra mmes for a wide range of pupils with different needs. Cross-curricular provision, including literacy, numeracy and ICT, is mainly outstanding and there is nothing less than good. As a result, all groups of pupils benefit from a highly coherent and relevant curriculum which promotes outstanding outcomes. (Rose 2009) The Qualifications and Curriculum Development Agency (2010) explains The new curriculum is based on what is already happening in many schools to bring learning to life, and the structure reflects what other successful countries are doing with their national curricula. (Qualifications and Curriculum Development Agency 2010). A quality curriculum should be broad and balanced a statement which was highlighted in the Education Reform Act 1988. Curriculum differs in each country, for example in New Zeland Te  Whariki  was developed by May and Carr to become the first national early childhood curriculum in New Zealand. This curriculum adopts a specifically socio-cultural perspective on learning that recognises the different social contexts in which children in New Zealand live and the social and interactive nature of learning. Carr and May (2000), discussed that the aim was the development of more complex and useful understanding, knowledge and skill attached to cultural and purposeful contexts. As discussed in Woods (2005) book Play, Learning and the Early Childhood Curriculum, the  Reggio approach,  from Italy, has developed a distinct pedagogy that places the emphasis on using multiple forms of expression and cross curricular links in learning to help children communicate their understanding and thinking, maintain their interest and explore to give value to activities. Practitioners see themselves as guides who are learning with the children and adopt a listening role that seeks to encourage thinking, negotiation and the exploration of difference, particularly in collaborative group work. Documenting the process of exploration as children work through a project is a key pedagogical activity which offers children a record of their process and progress through the project, and gives educators a detailed insight into childrens activities and learning. (Stephen, C. 2006).Reggio has developed the idea that children will develop their capacity to think, build and test theor ies through exploration and making links with prior knowledge and subjects. The Reggio approach believes that content knowledge is secondary to learning about how to learn, although specific contexts and bodies of knowledge may be the focus of the childrens investigations. Cross-curricular work offers a creative way to incorporate all strands of learning, developing the knowledge, skills and understanding of students while motivating them to learn through stimulating, wide-ranging and interconnected topics.(Wood 2005). It is particularly important to emphasise links between subjects to help children make sense of what they are learning. Cross curricular links are crucial to learning as learning depends on being able to make connections between prior knowledge and experiences and new information. Such connections help us make sense of our world and develop our capacity to learn. The human brain increases capacity by making connections with prior experiences which can be related to, therefore it is a crucial part of education to include experiences which the children can make their own connections. Within the curriculum the process of design may have wider applications in a future curriculum which will embrace features such as creativity on a more intens ive scale. Outdoor learning offers many opportunities for learners to deepen and contextualise their understanding within curriculum areas, and for linking learning across the curriculum in different contexts and at all levels. (Parkinson 2010) Research into this comes from the Primary Review which is a wide-ranging and independent enquiry into the condition and future of primary education in England. The review began in October 2006 and continued for two years, an interim report published in December 2007 on childrens learning emphasises the importance of thinking skills: Children think and reason largely in the same ways as adults, but they lack experience, and are still developing the ability to think about their own thinking and learning (meta-cognition). They need diverse experiences in the classroom to help them develop these skills. Learning in classrooms can be enhanced by developing meta-cognitive strategies. (Primary Review 2007) This development in the early years of children is important because of the large amount of brain growth that occurs in the first six years of life. It is vital that thinking skills are nurtured and developed in the early years to support more comprehensive learning when children are olde r. Teaching thinking skills to older children is a valid technique, however helping young children to develop these skills as they play is even more effective. From this it was also found that Cross Curricular Learning is a vital way to support childrens learning and will aid in progressing development in the classroom. Piagets theory is based on the idea that the developing child builds cognitive structures-in other words, mental maps, schemes, or networked concepts for understanding and responding to physical experiences within his or her environment. This can be reinforced by learning through Design and Technology in school which enables pupils to; appreciate the made world, the environments in which they live and work, the products they know about and use and the many communication systems that exist. (National Curriculum 1999) Making links between subjects also helps pupils to learn more effectively as it offers opportunities to apply skills and knowledge in meaningful and purposeful contexts. For example experiencing and describing processes in geography and science offer children relevant experiences and enhanced understanding. Strong links such as these can enhance learning in all subject areas as they help learners see the relevance, within a wider context, of the skills and knowledge they are acquiring in specific subjects. Since the cross-curricular nature of Design Technology needs to involve teachers working in collaboratively to ensure children have progression in their learning and development . This means creating and organising a structure for the management of Design Technology work and, for the effective organisation particularly in the planning and implementation stages which are crucial to its success. In relation to this concept, Palmer and Doyle discussed Education is not just learning kn owledge and skills, but the development of childrens learning capacity. Education is the development of thinking clearly and creatively, implementing their own plans and communicating their ideas to others in a variety of ways. (Sue Palmer and Galina Doyle, 2004) In support of this, making cross curricular links can help learners recognise how they are learning, such as was discovered in constructivist learning theory Constructivist Learning Theory promotes learner-centered study under the guidance of teachers.It has an important role in training students with the innovative capability and subject consciousness, while improving their qualities in human culture as well as in the ideological and ethical standards( TIAN Ye 2010). There are certain aspects of learning such as problem solving, reasoning, creative thinking that are used across the whole curriculum. During cross curricular work teachers can help learners recognise these underpinning skills and how they are used in differ ent contexts. The Design Technology National Curriculum demonstrates that, Opportunities for teaching and learning all these skills across the key stages can be identified when planning. Pupils can be encouraged to reflect on what and on how they learn, and how these skills can be applied to different subjects, different problems and real-life situations. (National Curriculum 1999) Recognition is an important step towards using such skills in a strategic, flexible and intentional way. Learning is enhanced by learners being aware of how thinking and learning occurs, which gives them increased control over their learning, however coherence must be taken into account to ensure lessons are taught with a meaningful outcome. Social constructivism is a variety of cognitive constructivism that stresses the nature of a broad range of learning. Vygotsky was a cognitive theorist, but rejected the assumption made by other cognitivists such as Piaget and Perry that it was possible to separate learning from its social context. He argued that all cognitive functions originate in, and must therefore be explained as products of, social interactions and that learning was not simply the incorporation and accommodation of new knowledge by learners; it was the process by which learners were integrated into a knowledge community. According to Vygotsky: Every function in the childs cultural development appears twice: first, on the social level and, later on, on the individual level; first, between people (interpsychological) and then inside the child (intrapsychological). This applies equally to voluntary attention, to logical memory, and to the formation of concepts. All the higher functions originate as actual relationships between individuals. (Vygotsky 1978 p. 57) Vygotsky accepted Piagets claim that learners respond not to external stimuli but to their interpretation of those stimuli. However, he argued that cognitivists such as Piaget had overlooked the essentially social nature of language. As a result, he claimed they had failed to understand that learning is a collaborative process. Vygotsky distinguished between two developmental levels (Vygotsky 1978 p. 85) The level of potential development, the zone of proximal development is the level of development that the learner is capable of reaching under the guidance of teachers or in collaboration with peers. The learner is capable of solving problems and understanding material at this level that they are not capable of solving or understanding at their level of actual development. The level of potential development is the level at which learning takes place. It comprises cognitive structures that are still in the process of maturing, but which can only mature under the guidance of or in coll aboration with others. Similarly in Literacy from the National Curriculum it is stated that children should; talk about matters of immediate interest. They listen to others and usually respond appropriately. They convey simple meanings to a range of listeners, speaking audibly, and begin to extend their ideas or accounts by providing some detail. (National Curriculum 1999) This valuable approach to learning can give pupils the option to choose their own questions, this gives ownership of control over work and increases commitment to it. The National Curriculum only gives teachers a small amount of flexibility in the way they plan to teach literacy as the structure of literacy hour itself is tightly defined. (Hayes 2004) Using an integrated approach to teaching and learning allows the teaching to be incorporated into a fun and different pedagogy and therefore allows the learning to become less structured, rigid and formal. Teaching Design Technology can be seen to require a cross-curricular and team approac h and ultimately a whole school approach. It has added implications for resourcing, for timetable changes and for different teaching and learning styles and strategies. (Sebba 2007) An activity using the collaborative learning theory, may include going on a treasure hunt and generally being outdoors and undertaking something different and new, which increases enjoyment and variety, thus having potential to enhance teacher-pupil relationships. Child centred teaching approaches, based on interpretations of Piagets work, were adopted with commitment by teachers in the late 1960s and 70s. Great imagination and care were put into providing varied and stimulating classroom environments from which children could derive challenging experiences.( Pollard 2008) This relates also to the Researching Effective Pedagogy in the Early Years (REPEY 2002) One of the key findings of this report concerns the development of thinking skills: it has been found that good outcomes for children were found to be linked to adult-child interactions that included sustained shared thinking and open-ended questioning to extend childrens thinking. Including adult modelling is often combined wit h sustained periods of shared thinking. Developing childrens own ideas and investigation activities often provided the best opportunities for adults to extend childrens thinking. In support of this in the research for The Effective Provision of Pre-School Education Project (EPPE project) sustained shared thinking is identified as one of the key features of high-quality provision, and is described as: Where two or more individuals work together in an intellectual way to solve a problem, clarify a concept, evaluate an activity or extend a narrative. Both parties must contribute to the thinking and it must develop and extend their understanding. (EPPE project 2003) The research found that the most effective settings encourage sustained shared thinking, which was most likely to occur when children were interacting one on one with an adult or with a single peer partner. Excellence and Enjoyment which can be developed through varying ways of learning, is a key factor within cross curricular and outdoor learning. Within these factors is the enquiry cycle however, it is vital that the enquiry is structured. This means that children at all levels of development can work in mixed groups to achieve their full potential. The Excellence and Enjoyment Document from the Department of Children Schools and Families (DSCF) claims that education is a critical stage in childrens development it shapes them for life. As well as giving them the essential tools for learning, primary education is about children experiencing the joy discovery, solving problems, being creative in writing, art, music, developing their self-confidence as learners and maturing socially and emotionally.(DCSF 2003) Outdoor experiences reinforce learning in the classroom by providing an environment to test out ideas and hypotheses and allowing pupils to extend their understanding of the real world. The social, economic, physical, cultural and mental environment in which we live seems to have a powerful effect on how we develop intellectually and physically (Barnes 2007) Education is more than the acquisition of knowledge it is improving young peoples understanding, skills, values and personal development which in turn can significantly enhance learning and achievement. Learning outdoors provides a framework for learning that uses surroundings and communities outside the classroom. This enables the pupils to develop communication skills and self confidence and allows them to construct their own learning and live successfully in the world that surrounds them. The Outward Bound Document (2012) hypothesised that outdoor experiences improve academic achievement as pupils are free to learn openly and outdoor learning can introduce children to a widening range of environments. The fact of the environment so clearly affects the brain development of other mammals might lead us to examine closely the relationship between the environments our children work in and their mental, physical and spiritual development(Barnes 2007). Overall learning outdoors provides challenges and the opportunity to take acceptable levels of risk. Giving young people responsibility for achieving these outcomes helps them to learn from their successes and failures. (Outdoors Manifesto 2006) The National Advisory Committee on Creative and Cultural Education (NACCCE) report inferred that creativity in education and learning should include, imaginative activity fashioned so as to produce outcomes that are both original and of value (Craft, A.; Cremin, T.; Burnard, P. and Chappell, K. 2007). The report includes that creativity should be more incorporated in the national curriculum, however creativity is not just related to the creative arts, music, art and dance it is about different ways of thinking. Creativity is about exploring different ways of doing things, such as asking what if..? questions and then looking for the answers. Being creative helps us to adapt and respond to a rapidly changing world. We dont know the challenges that the children we work with will grow up to face, but we do know that for them to meet these challenges they will need to be creative and imaginative. (Department for Education 2005) Children gain knowledge and develop with different learning styles, visual, auditory and kinesthetic, the outdoors environment reinforces this. Barnes argued that there are other important factors influencing creative development the teachers personal qualities the ethos of the school and the particular pedagogical style all impact on the learning of the child. (Barnes 2007). Creativity is about allowing individuals to follow their interests so that they become lost in a task or an idea. In relation to our group project the children could be encouraged to ask questions, collect materials to use within the class room and from this incorporating the findings into a scrapbook. Within the class room investigation this has a strong link with Design Technology and could include collages, paintings, designing, drama and other ways of developing their creative skills. The Excellence and Enjoyment Document supports this theory as Teachers found that when they actively planned for and responde d to pupils creative ideas and actions, pupils became more curious to discover things for themselves, were open to new ideas and keen to explore those ideas with the teacher and others. Promoting creativity is a powerful way of engaging pupils with their learning. (Department for Schools Children and Families 2003) Ofsted released documents in both 2004 and 2011 which concluded that many educational establishments recognised the importance of outdoors learning. Experience of the outdoors and wilderness has the potential to confer a multitude of benefits on young peoples physical development, emotional and mental health and well being and societal development. (OFSTED 2004 pg17) It is commonly known that children enjoy being outside and exploring new experiences, à ¢Ã¢â€š ¬Ã‚ ¦the outdoor environment can be more than a place to burn off steam, with more educators and architects and designers embracing the ideas that outdoor play space provides chances for the highest level of development and learning. When used best, it can be a place for investigation, exploration and social interaction. (Child Care and Resource Unit, 2008). The Early Years Foundation Stage (2012) (EYFS) has also stated that young children need adults around them to value and enjoy the outdoors themselves in order to feel safe and secure, and this means there is a need for higher staff to child ratio allowing all children to receive the same support. In support of this it has been stated by Dillon et al (2006) that the fear and concern about  health  and  safety is a main issue about using outdoor provisions freely and meeting school curriculum requirements and the time used meeting these targets. Dillion also stated that the amount of time used for outdoor learning were affected by the shortages of time, resources and support and the wider changes within and beyond the education sector, affecting teachers and pupils experiences of outdoor learning. Moyles discusses the issues of how teachers view outdoor learning; the article researched into outdoor learning and it was suggested that Integrating indoor and outdoor teaching and learning experiences is less well developed. Outdoor experiences are somewhat problematic for some settings which have only very restricted or no outdoor facilities. The most effective practitioners are able to develop creative ways of ensuring field trips to local parks and playgrounds (Moyles et al 2002 pg140) Ideally both environments should the available simultaneously to the children through a seamless transition space and the children should be able to choose between indoor and outdoor spaces in free flow provision, which in turn allows children to make their own decisions building self development skills. This practise can also be used in relation to the curriculum and particularly Design Technology, as the variety of materials that can be collected and use differ greatly when looking at indoor and outdoor resources. The use of interactive communication technology can support all subjects, however with Design Technology and the outdoors it can be part of the planned approach to outdoor learning and can add value to the outcomes for children and young people. Experiences  recorded digitally, for example, can be  taken back into the classroom and used to reinforce and further expand on the experience itself. The EYFS states Outdoor learning complements indoor learning and is equally important. Play and learning that flow seamlessly between indoors and outdoors enable children to make the most of the resources and materials available to them and develop their ideas without unnecessary interruption. (EYFS Effective Practice: Outdoor Learning 2007) The outdoor environment usually offers more freedom and space to move, allowing development of gross motor skills. This is vital for young children to develop their coordination, build muscle mass and experiment with moving their bo dies. Research has shown that encouraging children to play outside may be a key way of increasing their levels of physical activity (Burdette, et. al., 2005). Gross motor skills can be developed better in the outdoors where there is space for children to move around as discussed by Parsons in his article, Young Children and Nature: Outdoor Play and Development, Experiences Fostering Environmental Consciousness, And the Implications on Playground Design (2011). Conclusion Overall from the literature I have read and discussed in relation to the outdoors, integrated learning and Design Technology, it can be seen that both cross curricular and outdoor learning have positive and negative aspects in childrens education, including safety precautions and child development. The outdoors can be seen to offer a perfect companion to provision indoors, used in addition to the outdoor environment as it enhances and extends what we are able to give children inside on the contrary it can be argued many settings do not get the opportunities to use the outdoors space appropriately (OFSTED 2004). Conversely I believe that even without adequate outdoor provision children can be taken outside the setting on walks and trips supported by EYFS (2012) Providers must provide access to an outdoor play area or, if that is not possible, ensure that outdoor activities are planned and taken on a daily basis.(DFES 2012) In summary children require a range of teaching techniques to ensure that they develop correct ways of thinking through problems and generally prepare them for the rest of their educational life. As can be seen the use of cross-curricular teaching and outdoor learning is a very useful way of promoting learning. By incorporating a topic which motivates and inspires the children (habitats and materials) into the childrens learning it allows them to make mental cognitive links and allows the children to develop problem solving, and also to develop the ability to make links between curricular subjects such as history, science, art, design and technology, literacy and geography. Promoting creativity in learning provides a new dimension to the curriculum by exciting the children about a subject, which then goes on to develop strong links with the child and the possibilities of learning. Overall the links between cross-curricular activities, linked with local area studies and finally incorp orating creative learning, all go to aid in improving the development of key techniques which a child needs for later life. In thinking about outdoor provision, the central idea that we must hold in our minds is that the outdoors is different to indoors, these differences are what make it special and important. As a professional I need to be clear about how the outdoors differs from the indoors, why children benefit from being outside and how the outdoors affects the ways in which young children learn. This thinking then gives us the key for what to provide and how to plan for the outdoor provision. The special nature of the outdoors fits the ways young children want to be, behave, learn and develop in so many ways. From creating both research and the resource file as a group, I have developed an in-depth understanding of teamwork and the importance of working collaboratively drawing on my own skills and those of others. I have a firm understanding that I need a breadth of subject knowledge to make coherent links between subjects. In reflection from the Outdoor Learning Day and the resource file I have recognised as a practitioner the importance of getting to know the strengths of the team I would be working with and therefore being able to discuss and support each other. As I learnt from the Outdoor Learning Day an issue that was challenging was that of having a whole school doing a similar activity with a wide age range and ability levels. In conclusion to this assignment I believe that integrated learning in the early primary curriculum both indoor and outdoor environments should complement each other. As a teacher I should make valid links between topics and use a wide variety of teaching techniques to enable children to meet all childrens needs helping them to develop and make progress at their own individual level. References Barnes, J. (2007) Cross-Curricular Learning 3-14. SBN-13:  978-0857020680  | Edition:  Second Edition Burdette, H., L., Witaker, R., C., (2005) Resurrecting free play in young children: looking beyond fitness and fatness to attention, affiliation and affect, American Medical Association, www.archpediatrics.com Cambridge Primary Review (2007) Children in primary schools: research on development, learning, diversity and educational needs Carr M. May H. (2000). Te Whariki: Curriculum voices. In H. Penn (Ed.) Early Childhood Services: theory, policy and practice. Buckingham: Open University Press. Craft, A.; Cremin, T.; Burnard, P. and Chappell, K. (2007). Developing creative learning through possibility thinking with children aged 3-7. In: Craft,