Definition and quantification of assets

The word ‘asset’ was originally taken into the English language, from the Latin ‘ad satis’ and French ‘asez’, as a term used at law meaning sufficient estate or effects to discharge debts. It later came to be used in the sense of property available for the payment of debts. Assets were understood to be property (objects owned and rights of ownership) that could be exchanged for cash. The importance of factual knowledge of the money equivalents of property and debts, in managing mercantile affairs, was emphasised in accounting manuals during the eighteenth and nineteenth centuries. The rights of investors and creditors to factual up-to-date information about the financial state of affairs of companies, given the advent of limited liability, underscored the early company legislation that required the preparation and auditing of statements of property and debts. During the latter part of the nineteenth century the emphasis in accounting moved away from assets as exchangeable property to assets as deferred costs. Expectations took the place of observables. The abstract (expectational) notion of assets as ‘future economic benefits’ was embraced by accountants in the absence of rigorous definitions of the elements and functions of dated statements of financial position and performance. Assets are quantified financially by a heterogeneous mass of potentially inconsistent rules that, by and large, have no regard for the empirical nature of measurement. Consequently, accountants have failed to provide the community with up-to-date factual information about the financial state of affairs and performance of business entities - and, hence, with an informative basis for financial action.

Constructing a Malaysian early intervention programme for children with disabilities

This case study of a parent-initiated community project called Wings Melaka has helped improve provision of early intervention services to Malaysian children with disabilities, and their families, by making contributions specifically to the workplace at Wings Melaka, and more generally, to the much-neglected field of early intervention in Malaysia.

Elementos psicomotores e fatores sociais relacionados ao desenvolvimento motor e dificuldades de aprendizagem em crianças ingressantes no ensino fundamental

In humans, psychic and motor skills are interdependent, and therefore, cannot fail to take into account the influence of a good psychomotor development in the prevention of learning difficulties. Another factor that interferes with the learning process is the social. Family problems, socioeconomic status of the child, among others, may be associated with learning difficulties and, consequently, the student's performance. Therefore, the aim of this study was to investigate through the elements of psychomotor, if a delay in neuropsychomotor development may be related to the presence of learning problems in children entering elementary school. Also, determine whether there were differences regarding the presence or absence of these difficulties in students from middle and low social class and have family problems or not. For this, we analyzed two classes of 49 students from 1 year of elementary education at a public school in the city of Bauru/SP, aged between 6 and 7 years. These students were tested for the ENE proposed by Lefèvre (1976) to assess the maturity of the nervous system. A pre-designed questionnaire was answered by the teachers of classes to know students' academic performance, learning difficulties presented by them, social status and the presence of family problems. All students participating in the survey had the term sheet signed by the parents, allowing participation in the study. To reach the results, we applied the Anova and Tukey test for comparison analysis of mean age in the performance of ENE. To investigate the existence of a relationship between performance in the ENE and learning difficulties, we used the calculation of Pearson correlation. To analyze the difference in average scores of learning disabilities in students from different social classes and among those who had family problems or not, comparative graphs were used with the averages obtained from the questionnaire answered by the teachers for each learning...

A pedagogia do jogo no contexto escolar

As the ludic taking the second place at school environment, on account of logical and rational activities and the excessive charge of a professional achievement of children by society and, also, the own family, the school doesn't become a pleasant ambient of frequenting. This study wants to understand, in a better way, the utilization of ludic activities as a pedagogic support into the learning and the development of the cognitive, emotional and creative potentiality of children in different education system (public and private) of Ibitinga-SP. It also investigates the docent attitude and practice during the ludic activities and its repercussion in the students' performances when introduced. The bibliographic researches present that the utilization of games, as a pedagogic resource, contributes to the learning process and to the human development of the students from the first cycle of the Elementary School. The School has to rescue the desire of learning, which is playing, the most natural way. The research's target audience are teachers from the Ciclo I of the elementary school and the focus is the utilization of the ludic into the different areas of teaching, considering the context that the schools are embedded. The reality observation, which enables a straight contact with the researcher and the study object, helped out with the issue comprehension. It was possible to identify that the utilization of ludic activities as a pedagogic strategy does not happen just because of knowledge absent, but also because of the submission to many goals imposed by the education system and/or by the didactic materials used, which don't have any worry to valorize the period of develop that the students are living, filtering out some characteristics from the phase that contributed to the learning. The responsibility to create a new signification to their social function is from the education system and the school that works with it. To the...

Technology for students with disabilities : a decision maker's resource guide /

Shipping list no.: 97-0343-P.

Thoughts, perspectives, and ideas presented at the Illinois Deans of Colleges of Education Symposium on inclusive education of students with disabilities /

"Spring 1994."

The impact of increased writing time allotment on the developmental writing skills of intermediate elementary school students

The purpose of this study is to determine which of several treatment groups and/or grades have shown growth when increased writing time allotment has occurred. Third, fourth and fifth grade students identified as Gifted, Learning Disabled, and Limited English Proficient enrolled in ESOL classes were the 69 subjects.^ All students were allotted at least one hour of writing time, four days a week for the school year of 1994-1995. Writing activities conducted during the school year involved the full writing process, including prewriting, drafting, revising, and editing. Pretests and posttests were administered across the grade levels at a designated period of time using the same administration procedures as the Florida Writing Assessment Program. Three teachers rated each sample on a scale of zero to three.^ The results of the oneway ANOVA indicated that the three raters did not score the pretests and posttests significantly different from each other. A single group pretest-posttest experimental design was used on the three groups. The results of the Gifted group revealed that the Gifted C subgroup (Gifted Behavioral) appeared to have averaged a higher gain score than both the Gifted A and Gifted B subgroups. For the four subgroups of the LD group, no distinct pattern was evident. The Group C subgroup (ADD) appeared to have scored lower than the other three subgroup although their mean IQ score was higher than the others LD subgroups. Comparisons were difficult to make among the four ESOL subgroups due to low subjects and/or scores. Qualitative analyses were also conducted using semi-structured interviews with the Gifted, Learning Disabled, and ESOL teachers. All believed the additional instructional time spent on writing made the difference in the increased writing scores.^ The study indicated that time alone is not a significant factor in developing accomplished writers. Direct instruction perhaps in a specific strategy or skill may lead to significant results. ^

Aprender e ensinar na escola inclusiva: desafios na construção da identidade de pedagogos

The democratization of Brazilian education and discussion about the educational rights of persons with disabilities in refer to reflection on the conceptions of teaching and learning and the folding of these concepts in practice and in the formation of professional identity of the teacher educator. Thus, the proposed research in this dissertation aimed to describe educational processes developed by educators in classrooms in which they are enrolled students with disabilities a view to considering how these processes affect the construction of their professional identity of the pedagogue. As the methodology used to research is classified as Case Study. This methodological approach enables the analysis of singularities of educational contexts. In this work, the case investigated consisted of the analytical study of the pedagogical practices developed in classrooms where there are students with disabilities and their relation to the establishment of the professional identity of the teacher in a school linked to a non-governmental organization supporting people with disabilities in the city of Natal / RN. The Data were collected through the use of the following instruments: exploratory questionnaires, observation and respective registration in the field diary of research and interviews with educators in different professional cycles proposed by Huberman. The data reveal didactic and pedagogical aspects common in educational processes in the observed classes and differences concerning the specifics of pedagogues in the teaching profession in different moments of their professional careers. The analysis of the conceptions tell us the nuances of meanings constructed on teaching and learning and its interface with the reflection on teaching practice. As to the meaning assigned to be pedagogue research highlights the professional identification related to the meanings of teaching and learning in school. The experiences in the teaching profession according to the survey data point to changes in teachers conceptions about teaching and learning disabled people in the perspective of inclusion. Therefore, the study concludes that the pedagogical practices with students with disabilities the different experiences add up and can transform conceptions of teachers about teaching and learning interfering with constant reflection on practices and the construction of professional identities of pedagogues.

Musicoterapia y Arteterapia. Puntos de encuentro en el camino terapéutico

En este artículo pretendemos buscar los aspectos que confluyen en el ámbito de la musicoterapia y el arteterapia, comenzando por su definición y orígenes y siguiendo con los modelos teóricos más importantes. Al analizar los trabajos de investigación elaborados a partir de proyectos en los que se combina la práctica de las dos disciplinas, observamos la necesidad de una mayor interdisciplinareidad. Esto daría lugar a un mayor enriquecimiento de las sesiones y por tanto, del trabajo terapéutico, lo que revertiría en una mejora de la calidad de la intervención.

Effets de l'application d'un programme conjoint de stimulation du langage oral et de pré-requis appliqués en classe maternelle, sur l’aptitude à apprendre à lire, en comparaison aux effets de l'application d'un programme unique en langage oral

La lecture constitue certainement le domaine que l'école privilégie le plus au niveau des apprentissages scolaires. En fait c'est sur l'écrit que vont reposer tous les autres apprentissages scolaires (mathématiques, sciences, etc... ) et c'est pourquoi, dans le contexte actuel de l'école, il nous apparaît nécessaire de faciliter les premiers pas de l'apprentissage lexique en recourant à des programmes préventifs. À partir de l'étude des troubles d'apprentissage naît, la notion de maturité pour apprendre à lire. Celle-ci est d'abord associée à l'âge mental. Par la suite, elle est liée à d'autres facteurs tels que l’acuité visuelle, auditive et articulatoire, aux méthodes d'apprentissage, au développement social et émotionnel, etc. Vers les années 40, A.J. Barris lance l'idée de programmes de "Reading readiness" ou de préparation à l'apprentissage de la lecture. À partir de cette idée, une autre fait son apparition, soit l'importance de l’expérience chez l'enfant pour le préparer à un quelconque apprentissage. Cette expérience se développe au sein de la famille et de la classe maternelle au moyen de la sensori-motricité et de l'apport des facteurs instrumentaux. Pour arriver à trouver des variables reliées directement à la réussite en apprentissage lexique, les chercheurs utilisent les tests déjà en place ou en créent d'autres. Ainsi, ils essaient de trouver des corrélations entre des épreuves et la réussite en lecture. Enfin, la théorie américaine de l'enfant ayant des troubles d'apprentissage, "the learning disabled", contribue à l'essor de la prédictivité de ces difficultés par des tests et·leur prévention par différents exercices. Ce même mouvement de prévention se retrouve en Europe au niveau de l'apprentissage lexique. Pour nous, en explorant la conception de l'apprentissage lexique à travers différents auteurs, de sa préparation par l'apport des pré-requis et en examinant les notions d'aptitude à apprendre à lire et des difficultés reliées à cette préparation, nous nous sommes attardé à l'importance des pré-requis face au succès en apprentissage de la lecture. C'est à partir d'opinions et de découvertes de différents auteurs sur la nécessité de préparer les enfants à l'apprentissage, que nous avons décidé de présenter un projet de recherche mettant l'accent sur la nécessité des pré-requis à l'apprentissage lexique. Nous avons retenu parmi ces pré-requis ceux que l'on qualifie de facteurs instrumentaux.

Educational robotics as a learning aid for disabled children

Severe disabled children have little chance of environmental and social exploration and discovery, and due this lack of interaction and independency, it may lead to an idea that they are unable to do anything by themselves. This idea is called learned helplessness and is very negative for the child cognitive development and social development as well. With this entire situation it is very likely that the self-steam and mood of this child. Trying to help these children on this situation, educational robotics can offer and aid, once it can give them a certain degree of independency in exploration of environment. The system developed in this work allows the child to transmit the commands to a robot. Sensors placed on the child's body can obtain information from head movement or muscle pulses to command the robot to carry the tasks. Also, this system can be used with a variety of robots, being necessary just a previous configuration. It is expected that, with the usage of this system, the disabled children have a better cognitive development and social interaction, balancing in a certain way, the negative effects of their disabilities. © 2011 IEEE.

Distress in children with learning disabilities at a respite unit: perspective on their experiences

Numerous studies have investigated the benefits of respite to families with a disabled child. Far fewer have examined the effects on the child and none have systematically compared information about this from different sources. Reports of behavioural reactions and views on distress were gathered from parents, teachers and respite staff. Children were also asked for their views. Over half the children (54%) were reported to show medium or strong negative reactions lasting for 1 or more days by a parent or teacher. Reported reactions varied widely between home and school and no concordance was found between parents, teachers and respite staff groups regarding distress. Some children's views differed from those of their parent or teacher. The findings highlight the extent of differences in perspectives and suggest the need for greater awareness of the possible distress to children attending respite. This is discussed in relation to factors such as the potential conflict of interests between parents and children, communication and behavioural difficulties, and the context in which the child is observed.

A Long and Winding Road to Employment?: Disabled young people in Northern Ireland making the transition to adulthood

This paper presents the findings of a qualitative research project that explores the experiences and aspirations of disabled young people in Northern Ireland as they make and deal with the transition to adulthood. The study involved young people with disabilities (n=76) in four areas of Northern Ireland, ensuring a geographical spread, an urban/rural mix and representation of both communities. Young people with learning disabilities were included as well as those with physical and/or sensory impairments. This paper focuses on those who were completing job training or work placements and examines the role of such schemes in assisting young people’s transition to adulthood. The research found that many young people had positive experiences of work placement and job training and that social interaction was important to them. Few young people, however, had made the actual transition from work placement or training to ‘real’ employment.

Consulting young children about barriers and supports to learning

From consideration of children's rights in general and equal opportunities for disabled children in particular, it is important to consult children about barriers and supports to learning and participation. Finding appropriate and feasible ways, however, to incorporate this into educational programmes for younger children can present challenges. Here we report on what happened when teachers from reception classes in England for children aged 4–5 years implemented activities designed to access pupils' views about what helps or hinders at school. Teachers evaluated the feasibility and usefulness of the activities and, together with a small sample of children's responses, this showed that young children could indeed identify aspects of school life they like or dislike, laying the foundations for identifying barriers and supports to learning. Teachers' responses highlighted the importance of careful choice of activity to meet the needs of young children, particularly those with communication difficulties and/or low self-confidence, with staff in some cases adapting and merging activities to suit pupils' needs. Sensitive issues emerged concerning the introduction of consultation activities early in children's school careers. The implications of a compliant rather than collaborative approach by teachers are discussed in the context of children's right to have their views heard, and their developing understanding of difference.