Inclusion For Children With Disabilities - 1947 Words

Introduction In modern society, everything is always rapidly changing. Numerous things around the world are becoming more common and accepted. Inclusion is all around us and it is commonly unnoticed. From an educational perspective, inclusion refers to the idea of placing students with disabilities in general education classes or other school activities (Hallahan, Kauffman, Pullen, 2015). Early childhood education has been trying to incorporate inclusion in numerous ways, along with all other education. Integrated classrooms are very popular and has changed education drastically. Just like everything, inclusion in education has its flaws, but no the less, is making progress. Historical Background of Inclusion The concept of inclusion in the classroom has not been around for as long as many people think. For children with disabilities, it is typically best for them to be in the least restrictive environment (LRE). In many cases, this is the general classroom with their peers who do not have disabilities. Classrooms were not always set up in this manner that they are today. Getting to the point that we are at today did take some difficult battles and arguments that do not go unnoticed. There are various attributes to the inclusion in education. The first major event that guided education to inclusion is the court case Brown vs. Board of Education of Topeka in 1954. McBride (2006) explains that in this case the plaintiffs were fighting segregation of African AmericanShow MoreRelatedInclusion Of Children With Disabilities885 Words   |  4 PagesInclusion, known as the act of including or being included within a group or structure. In today s world the act of inclusion within the classroom is becoming more and more well known in most schools. This could be the act of including a child with special needs or even a child where their second language is English. As recent as a hundred years ago, children with disabilities received little, if any, formal education. In the tradition of segregating students during the middle to late 19th centuryRead MoreInclusion For Children With Disabilities2553 Words   |  11 Pages Children with disabilities are among the most vulnerable and most excluded in the world. Their rights are often violated. These children are often hidden at home or placed in special institutions. As a result, these children are missing out on education. They grow up apart from their families and their parents fear that their children with disabilities will be mocked. Parents also fear that they will not have a chance to take part in society. Inclusion is complete acceptance of all students. LovingRead MoreInclusion Of Chil dren With Disabilities1979 Words   |  8 PagesInclusion means that every child regardless of their abilities or background are able to play, interact, connect and learn as one. Every single child is valued, supported and provided access to equal opportunities like any other child as well as being involved in learning experiences. The label ‘inclusion’ has traditionally been used to describe bringing children with disabilities into regular settings rather than placing them in ‘special’ facilities’ (Connor, 2006, p8). Inclusion of children whoRead More Inclusion of Children with Disabilities Essay3009 Words   |  13 PagesInclusion of Children with Disabilities Along with many other topics of special education, the topic of inclusion has been surrounded by uncertainty and controversy for as long as the concept has been around. This controversy may stem from the fact that inclusion is expensive and experts disagree about how much time disabled students should spend in regular classrooms (Cambanis, 2001). Although this topic is controversial, it cannot be ignored. Inclusion will, at some point, affect 1% ofRead MoreInclusion Education For Children With Disabilities3055 Words   |  13 Pagesgive an insight into what inclusion education is, and the way in which a target school relates inclusion to their students. It will focus upon Asperger s within the school, and show how Asperger s is treated to ensure inclusion is met. The assignment will argue the policies set in place and, with the literature review, will source findings and compare them with the schools ethos. Introduction The earliest legislation and act brought about that acknowledged a disability within the UK came aboutRead MoreInclusion, The Educational Practice Of Children With Disabilities1728 Words   |  7 PagesInclusion, the educational practice of instructing children with disabilities as well as children without disabilities in one classroom, is a very controversial topic regarding the education of students in today’s society. â€Å"Inclusion seeks to establish collaborative, supportive, and nurturing communities of learners that are based on giving all students the services and accommodations they need to learn, as well as respecting and learning from each other’s individual differences† (Salend 5). TheRead MoreEducational Framework For Inclusion Of Children With Disabilities1994 Words   |  8 Pagesthe definition of disability will be considered followed by a discussion of the historical context of the terminology used. Second, research is presented to show how th e government of Canada view and plan for individuals with impairments. Support for inclusion of children with disabilities in public settings will be examined. Third, typical language acquisition and socio-emotional development will be presented to examine the learning process of children with and without disabilities. Fourth, once autismRead MoreInclusion Is The Educational Practice Of Educating Children With Disabilities819 Words   |  4 PagesInclusion is the educational practice of educating children with disabilities in the classroom with children without disabilities. In the past, people believed that children with disabilities were not capable of learning. This thought process hindered children with disabilities from being included in the general education population. After the ruling of Brown v Board of Education, families with children with disabilities began to fight for the rights of their children. Various families believed thatRead MoreParties Against Full Inclusion F or Children With Disabilities Essay1106 Words   |  5 PagesFull Inclusion According to the latest figures available from Data Accountability Center, U.S. Department of Education, 2,415,564 students were identified as having a Specific Learning Disability in the Fall of 2010 (â€Å"Full Inclusion†). With the severity of the number of individuals with disabilities in the school system, the controversy of the best way to support them arises. One of the solutions of this controversy is the issue of full inclusion. Those opposed to the idea of full inclusion fearRead MoreThe Pros And Cons Of Inclusion For Special Education Essay1626 Words   |  7 Pagesthe pros and cons of inclusion for Special Education children. By definition, Inclusion rejects the use of special schools or classrooms to separate students with disabilities from students without disabilities. Special Education is a topic that is important, even though people may not realize how important it is for the fact that they don’t understand what goes into Special Education for children in schools. â€Å"Negative beliefs many people have about individuals with disabilities may often be based

Psychological and Presentational Realism in Moll Flanders...

Psychological and Presentational Realism in Moll Flanders by Daniel Defoe The Eighteenth-century literature is popular for its peculiar style of writing that gives the readers an insider’s view in the novel. By combining the two aspects such as Psychological and Presentational Realism, authors have created works of pure masterpiece such as Moll Flanders by Daniel Defoe. Defoe illustrates Moll, the protagonist’s psyche by writing the narrative in the first person to imply it as an autobiography. This allows psychological realism to work at its finest since the readers can feel a personal relationship to the character. The two important instances that occur with this type of realism are when Moll realizes that she is married to her own†¦show more content†¦She soon realizes that her mother-in-law is none other than her biological mother and her husband is her half brother with whom she â€Å"†¦had two children, and was big with another†¦.†. Readers can feel Moll’s shock and horror to this sudden discovery and he r confusion as to whether she should be happy for finding her mother or the fact that she is now married to her half-brother. The readers can feel her severe agony as she claims, â€Å"I was now the most unhappy of all women in the world† (79). They are able to place themselves in the same situation and experience the torment as she struggles to deal with this harsh reality. This is the first time Moll is shattered because her morality is tainted due to the incestuous relationship. Some may argue that she does not have any morals because of her deeds but there are some principles, which govern her life and this being one of them. Even though, she is overcome with misfortune, she maintains her rationality and thinks about as to how will she disclose this information to her mother and her husband. Readers commend her for the way she handles the situation because any other human being would have lost their sense of rationality. Next, this unfortunate marriage serves as a link that is uncovered at the end of the novel when Moll returns to America with her Lancashire husband to start a new life. She remembers that her deceased mother had promised her some amount of money

Australian Tax Manual Suggested Solutions â€Myassignmenthelp.Com

Question: Discuss About The Australian Tax Manual Suggested Solutions? Answer: Inttroducation Under the current rules, all right-of-use assets are classified same as other non-financial assets and are detailed in the Balance Sheet under Property, Plant and Equipment. The lease liabilities are also treated as other financial liabilities. This allows the lessee to charge depreciation of a right-of-use asset as a deductible expense along with the interest paid on the lease liability. Moreover, as stipulated under IAS 7, the lessee bifurcates the payment and shows it as Principal and Interest Payment in the annual statement of cash flows, assert Ault, Arnold Gest, (2010). Although the lessee should treat a lease asset as a right-to-use asset, the system has not been effective in checking this and lessee entities are measuring all lease assets and liabilities on the present value basis, similar to Property, Plant and Equipment. The measurement does not take into consideration the optional lease periods, nor does it explain the options of extending or terminating the lease. In nearly all such cases, the initial value of the lease asset equals the value of lease liability shown in Balance Sheet, as per Wilmot, (2012). New IFRS Operating Lease RulesTop of Form The new IFRS rules suggest a fundamental shift in recognizing lease assets and liabilities through implementation of IFRS 16, which state that a lessee, who has leasing assets, should show such assets and liabilities under a separate head in the Balance Sheet. Changes on the Companys Balance Sheet IFRS 16 will eliminate the current classification of operating leases or finance leases for the lessee. Instead, the lessee will treat all leases as Finance Leases after applying IAS 17. Leases shall be capitalised and shall be shown, either separately as Lease Assets or with Property, Plant and Equipment, details Hanks, (2007). IFRS 16 and Companys Income Statement The lessee shall no longer classify its leases either as operating or finance leases. IFRS 16, which replaces IAS 17 from 1 January 2019, will have the following two provisions: Existing Finance Leases: These shall continue to be listed as Finance Leases. Existing Operating Leases: These shall have the option to opt for a full or limited restatement as per the requirements of IFRS 16. Lessee using IFRS 16 will not be required to recognise those assets and liabilities which are (a) short-term leases of 12months or less and (b) leases of low-value assets, such as a personal computer. Effect on Marvin Co. Ltd. The case study of Marvin Co. Ltd. is for the year ended 31 December 2016. Since the transition from the current system to implementing IFRS 16 shall come into force from 1 January 2019, the management is not obliged to use the new guidelines for finalising this Balance Sheet. An analysis of the situation for the current Balance Sheet of Marvin Co. Ltd. has been provided in Appendix A at the end of this paper. IAS 37: Provisions Contingent Liabilities Currently used Standard IAS 37 has set the criteria for recognising and measuring: Provisions Provisionrefers to liabilities which are of uncertain timing or amount. Use ofuncertain hereis of importance because in cases where time and amount become certain, then the payment is not considered as a provision but is referred to either as payable or accrual. Contingent Liabilities Acontingent liabilityis either a possible obligationwhich arises from a past event and needs to be confirmed by a future event or is a present obligation, arising from a past event, but either: the outflow of certain economic benefits for satisfying this obligation isnot probableor the amount of the obligation cannot be reliably measured, says Marsden, (2010). Overview With the introduction of IFRS 15 Revenue from Contracts with Customers, most of the Retail and Consumer Product entities may have to change certain aspects of their accounting principles for revenue, as described by Nethercott, Devos Richardson, (2010). This new revenue recognition standard, which is being implemented jointly by the International Accounting Standards Board (the IASB) and the Financial Accounting Standards Board (the FASB) is proposing to supersede all previous revenue recognition guidelines under IFRS. The standard, which shall come into effect for the annual reporting periods starting on or after 1 January 2017 is also allowing an early adoption. IFRS 15 shall be dealing with all revenue which arises from contracts with customers and shall affect all those entities which enter into contracts for providing goods or services to their customers, says Renton, (2012) IFRS 15 shall be used for all transactions which are common in the retail and consumer products sector, including those controlled by licences and franchise arrangements and which deal with sale of goods which come with right-to-return. Options granted to customers include Material Returns or Consideration Payment and these are some of the areas which may be covered under the new rule. It is in the interest of the entities dealing in consumer goods, which have substantial amounts tied to Warranties should start their preliminary assessment of the affects as early as possible, so that the management and the accounts teams can prepare towards implementation of IFRS 15,explain Deutsch et al, (2011). Effect on Marvin Co. Ltd. Although the impact, both financial and administrative, will vary from entity to entity, it is in the best interest of Marvin to start an evaluation of the requirements needed for implementing IFRS 15. Although the case study of Marvin Co. Ltd. is for the year ended 31 December 2016 and IFRS 15 is to come into force from 1 January 2017, the boards are allowing an early implementation. An analysis of the situation for the current Balance Sheet of Marvin Co. Ltd. has been provided in Appendix A at the end of this paper. Revaluation of Fixed Assets Arevaluationof the fixedassetsis such an action which needs to be carried out accurately, so as to give in detail the true value of the capital assets owned by a business. This needs to be distinguished from the planned depreciation process in which the recorded decline in the value of anassetis calculated on the basis of its age, according to Smith Koken, (2011). Revaluation Reserve on the Balance Sheet Revaluation reserves are actuallyRevaluation Surplus Reserves and these arise when value of a capital asset becomes greater than that value at which it was brought forward from the previousbalance sheet and it increases the shareholder funds. This gain, derived from therevaluationis known as Revaluation Surplus Reserve. In case therevaluedasset is no longer in use in the business, the remainingrevaluation surplusis eventually credited to the Retained Earnings Account in the Balance sheet of the entity. Revaluation Surplus as Income In case the revaluation of the asset produces a decrease in the carried forward amount of the capital asset, then the decrease is reflected through the profit or loss of the entity. However, in case of a credit balance of the revaluation surplus, decrease the comprehensive income in order to offset the credit balance, explain Reimer, Urban Schmid (ed.), (2011). Fair Value of Assets The InternationalAccountingStandards Board (IASB) definesfair value of an assetas "an amount at which an asset could be exchanged between knowledgeable and willing parties in an arms-length transaction". IAS 16:Property, Plant and Equipmentis used for outlining accounting treatment to be given to a variety of property, plant and equipment which are most commonly used in a business. The in-use Property, Plant and Equipment is determined initially at its cost value and is subsequently determined by using either the cost or the revaluation model. This is then depreciated in such a manner that the amount of depreciation is allocated on an equal and systematic basis over the total useful life of the asset. IAS 16 was re-issued with effect from December 2003 and has since been in use for the annual periods beginning on or after 1 January 2005, as detailed by Reimer, Urban Schmid (ed.), (2011). The unit of measure, used for recognition of a capital asset has not been defined under IAS 16. Hence, what constitutes as an item under the head of Property, Plant and Equipment in a Balance Sheet is not defined in IAS 16.9, however, each part of an item of Property, Plant and Equipment, having a cost and which is significant in relation to the total cost of that item, needs to be depreciated separately, as explained under IAS 16.43. IAS 16 itself recognises that certain parts of an item, shown under the Property, Plant and Equipment, can be subjected to replacement at regular intervals. Thus, the carrying amount of the item shown under Property, Plant and Equipment, also includes the cost of replacing such a part of the item. The carrying amount of such parts, which have been replaced, is derecognised as per the de-recognition provisions given under IAS 16.67-72, says Wilmot, (2012). Effect on Marvin Co. Ltd. Although the impact, both financial and administrative, will vary from entity to entity, it is in the best interest of Marvin to start an evaluation of the requirements needed for implementing IFRS 16. An analysis of the situation for the current Balance Sheet of Marvin Co. Ltd. has been provided in Appendix A at the end of this paper. Compensation Payments Unsecured Creditors The first tier of unsecuredcreditorsare those who are entitled to receive money from the company, but their claims are notsecuredor guaranteed. This group of creditorsincludes: bank lenders,employees, the government (taxes), suppliers and investors who have unsecured bonds, asper Ault, Arnold Gest, (2010). In some cases, the authorities allow the best interest test under which the debtor is required topayall thecreditors in full. In this context, entities use Chapter 11for paying their debtors and fulfil the best interest test bypaying creditorswith only a fraction of the outstanding debt, explain Ault, Arnold Gest, (2010). Under this standard, entities are required to recognise an allowance of either a 12-month or a lifetime Expected Credit Losses (ECLs) and this depends on the condition if there is a significant increase in credit risk since the initial recognition. However, for assessing if there is a significant increase in the credit risk, new data and processes will be required. While adopting the ECLs, entities will require to make significant changes in their current system and process. The ECL impairment requirements are to be adopted from 1 January 2018, although early application is permitted, details Renton, (2012). Effect on Marvin Co. Ltd. Although the impact, both financial and administrative, will vary from entity to entity, it is in the best interest of Marvin to start an evaluation of the requirements needed for implementing IFRS 9. An analysis of the situation for the current Balance Sheet of Marvin Co. Ltd. has been provided in Appendix A at the end of this paper. References Ault, H. J., Arnold, B. J. and Gest, G. 2010. Comparative income taxation: a structural analysis. 3rd ed. Kluwer Law International, Amsterdam, The Netherlands. Deutsch, R., Friezer, M., Fullerton, I., Gibson, M., Hanley, P. and Snape, T. (2011) Australian tax handbook. Thomson Reuters, Pyrmont, NSW. Hanks, L. W. 2007. The busy family's guide to estate planning: 10 steps to peace of mind. Nolo, Berkeley, CA. Marsden, S. J. 2010. Australian Master Bookkeepers Guide, 3rd ed. CCH Australia Limited, Sydney, NSW. Nethercott, L., Devos, K. and Richardson, G. 2010. Australian taxation study manual: questions and suggested solutions, 20th ed. CCH Australia Limited, Sydney, NSW. Reimer, E., Urban, N. and Schmid, S. (ed.). 2011. Permanent Establishments. a Domestic Taxation, Bilateral Tax Treaty and OECD Perspective. Kluwer Law International, Amsterdam, The Netherlands. Renton, N. E. 2012. Family Trusts: A Plain English Guide for Australian Families of Average Means, 4th ed. John Wiley Sons, Milton, QLD. Smith, B. and Koken, E. 2011.The Superannuation Handbook. John Wiley Sons, Milton, QLD. Wilmot, C. 2012. FBT Compliance Guide 2012. CCH Australia Limited, Sydney, NSW.

Watching the World Fall Apart A Post

War is one of the most hideous concepts that the humankind has ever come up with. While it is quite understandable that at the current stage of the development of humankind, some conflicts still have to be resolved with the use of coercive methods, war as a massive homicide still remains a truly revolting idea; and nowhere is this confrontation of common sense and humanism as evident as in the artworks of the artists of the WWI period, the time when the entire world seemed to be crashing into little pieces.Advertising We will write a custom essay sample on Watching the World Fall Apart: A Post-WWI Vision of the World in the Works of Otto Dix, Max Beckmann and George Grosz specifically for you for only $16.05 $11/page Learn More The artist whose name seems to be the most recognizable all over the world, Otto Dix and his works seem to be a perfect start for an analysis of the art of the WWI era. The frightening images in the given picture capture the horro r that seized the world as the WWI erupted. It is quite symbolic that the audience cannot see the faces of the people in the picture; however, it is not as much symbolic as the fact that the faces in the picture, with gas masks on them, remind much of skulls, with empty eye sockets looking like hollow tunnels leading to nowhere. Dix, O. (1924). Stormtroops advancing under gas. Definitely one of Dix’s strongest works, the given piece of art crosses with an artwork of another famous artist of the WWI era, Max Beckmann. Comparing the aforementioned picture by Dix with Beckmann’s Hell Series seems a touch far-fetched, seeing how the rest of Beckmann’s works are far from being as on-the-nose as any of Dix’s paintings. However, the Hell Series was created as a response to the WWI events, which makes the given comparison rather legitimate. Unlike Dix, though, Beckmann does not seem to have his signature work, like Dix’s Stormtroops. On the contrary, ever y single piece of the Hell Series seems a piece of a single entity. Anyway, the Hell represents the author’s vision of the WWII and its insanity.Advertising Looking for essay on art and design? Let's see if we can help you! Get your first paper with 15% OFF Learn More Beckmann, M. (1919). Hell. It is quite remarkable that in the given series, Beckmann avoided using his traditional color palette in several paintings, while in other ones belonging to the series, the color cast was quite aggressive, with a remarkable prevalence of orange and blue color. Beckmann, M. (1938). Hell of the birds. The given feature of Beckmann’s works draws the line between his vision of the WWI and the one of Dix; the latter considering war a blood-hungry beats that turns people into machines designed solely for killing, Beckman clearly sees the pain and torture that the nations were going through, as well as the humanist dilemma between the need to protect oneself and oneâ₠¬â„¢s family and the ethical unacceptability of a murder, even the murder of an enemy. Advertising We will write a custom essay sample on Watching the World Fall Apart: A Post-WWI Vision of the World in the Works of Otto Dix, Max Beckmann and George Grosz specifically for you for only $16.05 $11/page Learn More Beckmann and Grosz: Selected works (n. d.). The last, but definitely not the least among the artists who made a difference by showing the world the true face of war, George Grosz also had a very distinct way of expressing his attitude towards the WWI. What is remarkable is Grosz’s being a German; therefore, by viewing his works, the audience finally gets to see the response from the other side of barricade. Weirdly enough, Grosz clearly focused on the bureaucratic implications behind the WWI process. For instance, the ink drawing Made in Germany, as well as Das neue Gesich der herrschenden Klasse, does not display either horror or magnific ence; on the contrary, it shows the measly details of the post-war life in Germany, therefore, offering a grotesque vision of the WWI processes. Grosz, G. (1921). Das neue Gesich der herrschenden Klasse. Despite the common theme, there are a number of differences between the artworks of the three painters, each of them reflecting his own experience and, therefore, personal vision of the war. To start with, the choice of the medium that the artists used to convey their ideas to the audience differs greatly. While Beckmann definitely preferred oil on canvas, Grosz and Dix clearly trusted in the powerful effect of lines drawn with the help of ink. However, the differences between the three artists are not restricted to the formal elements of the paintings. It is clear that each of the artists incorporated his unique experience to create the paintings, which sets the artworks in question miles apart.Advertising Looking for essay on art and design? Let's see if we can help you! Get your first paper with 15% OFF Learn More As it has been mentioned above, Grosz was the only one of the three who consciously mocked the meanness of the German bureaucracy of the time (Lazzari Schleiser, 2011). The given mood in his art can be explained by harsh disappointment, which the artist had to go through after volunteering for the military service. The mockery of the German bureaucracy comes as a result of him being disillusioned. Beckmann’s motivations are a tad more complicated, yet nonetheless obvious. Having to participate in the WWI, which resulted in him getting injured, he had a very personal hatred towards the WWI and the people who started it (Huppauf, 1997). The given specifics of Beckmann’s vision can be traced easily in his post-war paintings, especially in Hell of the birds, where an individual is being crippled and executed by the crowd. In his turn, Dix indulges into depicting the macabre of the WWI, the revelry of death, which he observed in the Battle of Somme (Tatar, 1997). When comp aring the artworks of the three artists, one might notice that of all three of them, Dix was the only one who was able to see the grotesque side of this macabre, while the other two displayed the horrors of the war with trepidation and dread. Dix’s attitude towards the war seems to suck out all the emotion from the faces of the characters in his works; instead of portraying dismay and confusion, he left the faces covered, making it sure that the participants of the macabre in his artwork have little to no idea of what they are doing and why they are doing it. A complete loss of humanity and at the same time the hope for humanity is, thus, being depicted in a very graphic manner. Even though the three artists use completely different techniques, each having his own recognizable style, their paintings share a common idea, i.e., the fact that war is a hideous crime against humanity. With that being said, it must be admitted that the ways in which the three artists envisioned the WWI share the intense feeling of despair and fear. By far three most influential artists of the beginning of the XX century, Beckman, Dix and Grosz managed to embrace the horror that seized every single human being at the time and depict it in a way that makes the audience literally sense the atmosphere of the 1914–1918. Reference List Beckmann, M. (1919). Hell. Retrieved from https://www.metmuseum.org/~/media/Images/Exhibitions/Temporary/Max%20BeckmannHell2002491an534.ashx?mw=481 Beckmann and Grosz: Selected works (n. d.). A JPEG file. Retrieved Beckmann, M. (1938). Hell of the birds. Retrieved from http://www.artcyclopedia.com/index.html Dix, O. (1924). Stormtroops advancing under gas. Retrieved from http://learning.hccs.edu/faculty/tamar.leroy/british-literature-ii/otto-dix-stormtroops-advancing-under-gas-1/image_preview Huppauf, B.-R. (1997). War, Violence and the modern condition. New York, NY: DeGruyter. Grosz, G. (1921).Das neue Gesich der herrschenden Klasse. Retriev ed from http://payload10.cargocollective.com/1/2/88505/2516122/12-george-grosz-book-cover.jpg Lazzari, M. R. Schleiser, D. (2011). Exploring art: A global, thematic approach (4th  ed.). Boston, MA: Wadsworth. Tatar, M. (1997). Lustmord: Sexual murder in Weimar Germany. Princeton, NJ: Princeton University Press. This essay on Watching the World Fall Apart: A Post-WWI Vision of the World in the Works of Otto Dix, Max Beckmann and George Grosz was written and submitted by user Brayden Meadows to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.